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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/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject

Here's how you know

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

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

Here's how you know

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

Here's how you know

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