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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
from the top result below

Here's how you know

https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS

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https://www.irs.gov/publications/p505
The amount withheld is paid to the IRS in your name

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https://www.irs.gov/publications/p463
463, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/publications/p15
15, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/publications/p970
970, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS

Here's how you know

https://www.irs.gov/instructions/i5472
In the last paragraph of the definition of foreign person, below, the exception for a foreign person filing a joint return now refers to specific Code sections 6013(g) and (h) in accordance with Regulations section 1

Here's how you know

https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject

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https://www.irs.gov/publications/p501
501 (such as legislation enacted after we release it) will be posted at IRS