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Tax Law Research Guide: Government Sources

Alerts

Federal

IRS website

  • The IRS website provides forms, publications, and other resources to help you with your tax questions.

IRS FOIA Library

  • Includes published tax guidance, administrative manuals and instructions, program plans and reports, non-precedential rulings and advice, training and reference materials, and more.

Tax Statistics of the IRS

  • Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.

United States Tax Court

  • "The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court’s jurisdiction also includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue on or after December 20, 2006."

U.S. Department of Justice - Tax Division

  • Responsible for enforcing the nation's tax laws through both civil and criminal litigation.

Congressional Committees

California

Franchise Tax Board

  • The FTB is responsible for administering two of California's major tax programs: Personal Income Tax and Corporation Tax.

Board of Equalization

  • BOE administers sales and use taxes, property taxes, special taxes, and the tax appellate program for California.

California Legislature Committees