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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/p463
A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it
https://www.irs.gov/publications/p970
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https://www.irs.gov/publications/p225
gov websites use HTTPS
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https://www.irs.gov/publications/p17
gov websites use HTTPS
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https://www.irs.gov/publications/p505
gov websites use HTTPS
A lock () or https:// means you've safely connected to the