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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
https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject
https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims
Q1: Does IRS ever provide relief for taxpayers affected by disasters that are not federally declared disasters
https://www.irs.gov/publications/p334
334, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p463
463, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p970
970, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning
https://www.irs.gov/irb/2025-01_IRB
2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings
https://www.irs.gov/businesses/international-businesses/internal-revenue-service-international-visitors-program-ivp
The IRS does NOT accept applications from non-governmental entities, interns, fellows, or students working on degrees or research
https://www.irs.gov/newsroom/depreciation-expense-helps-business-owners-keep-more-money
Eligible property includes qualified real property and certain property used to furnish lodging
https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information
Expenses for care do not include amounts paid for food, lodging, clothing, education and entertainment
https://www.irs.gov/publications/p501
501 (such as legislation enacted after we release it) will be posted at IRS
https://www.irs.gov/publications/p15
15, such as legislation enacted after it was published, go to IRS