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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
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https://www.irs.gov/publications/p519
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https://www.irs.gov/irb/2025-01_IRB
The IRS Mission
Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all
https://www.irs.gov/publications/p17
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/publications/p541
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https://www.irs.gov/instructions/i1120f
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https://www.irs.gov/forms-pubs/about-form-1041
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https://www.irs.gov/newsroom/dirty-dozen-taking-tax-advice-on-social-media-can-be-bad-news-for-taxpayers-schemes-circulating-involving-tax-forms
gov, official IRS social media accounts, or other government sites to fact check information
https://www.irs.gov/publications/p505
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