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Tax Law

Federal

• Agencies
  • IRS (U.S. Internal Revenue Service)
    • Internal Revenue Manual
• Directories
  • Chart 5425, Office of Chief Counsel Telephone Directory
    Code and subject related directory of IRS contacts.
• Forms
  • Employer Identification Number (EIN) Application (U.S. Internal Revenue Service)
  • Federal Tax Forms & Publications (U.S. Internal Revenue Service)
• Fraud / Frivolous Arguments
  • Tax Fraud Alerts (U.S. Internal Revenue Service)
  • The Truth About Frivolous Tax Arguments (U.S. Internal Revenue Service)
• Identity Theft
  • Resources for Victims of Identity Theft (U.S. Internal Revenue Service)
• IRS documents
  • Revenue Rulings, Private Letter Rulings, Revenue Procedures, etc (Legalbitstream)
  • Internal Revenue Bulletins (U.S. Internal Revenue Service)
  • IRS Written Determinations (U.S. Internal Revenue Service)
    Includes: written memoranda (taxpayer-specific rulings or determinations), technical advice memoranda (requested by a district director or chief appeals officer), and chief counsel advice (issued to field or service center employees or the Office of Chief Counsel). Written determinations can not be used or cited as precedent as per 26 USC 6110(k)(3).
  • Understanding IRS Guidance: A Brief Primer (U.S. Internal Revenue Service)
    Discusses Regulations, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Technical Advice Memorandum, Notices, and Announcements.
• Delinquent Tax (WI Dept. of Revenue)
• Income Tax (Cornell Legal Information Institute)
• Tax News & Legislation (CCH)
• Property Assessment (WI State Law Library)
• Tax Policy Center
• Taxes & Audits (Nolo.com)

The Law (Additional statutes, regulations & opinions may apply to your specific situation.)

• U.S. Constitution: 16th Amendment
• U.S. Code: 26 USC "Internal Revenue Code"
• CFR: 26 CFR IRS Regulations
• Federal opinions
  • U.S. Tax Court Opinions, 1995-Present
  • Federal Income and Estate Tax Case Law, 1990-Present (Legalbitstream)
• Tax treaties
  • International Taxpayer - Tax Treaties

Search for more statutes, regulations & opinions.

Wisconsin

• Agencies
  • WI Dept. of Revenue
• Audits (WI Dept. of Revenue)
• Forms
  • WI Tax Forms & Publications (WI Dept. of Revenue)
• Delinquent Taxpayers (WI Dept. of Revenue)
• How to Appeal to the Tax Appeals Commission
• Tax FAQs (WI Dept. of Revenue)
• Tax Refund Interception Program (WI Dept. of Revenue)
• FAQs
• Federal Tax Refund Interception
• Refund Interception Guide for Counties and Municipalities
• Refund Interception Guide for State Agencies
• Tax Publications (WI Dept. of Revenue)
  • Individual Income Taxes & Credits
  • Business Franchise and Income Taxes & Credits
  • Excise Tax
  • General Information
  • Other Business Taxes
  • Sales & Use Taxes
  • Use Taxes for Individuals
  • Withholding Tax & Information Returns
    • Wisconsin Employer's Withholding Tax Guide
• Wisconsin Topical and Court Case Index

The Law (Additional statutes, regulations & opinions may apply to your specific situation.)

• WI Constitution: Art. VIII "Finance"
• WI Statutes: ch. 70-79 "Taxation"
• WI Admin. Code: Tax 1-63
• WI Admin. Code: TA 1 "Practice and Procedures Before the Tax Appeals Commission"
• WI opinions:
  • Taxation Legal Captions of Opinions, 1997-Present (League of Wisconsin Municipalities)

Search for more statutes, regulations & opinions.

State / Federal

• Agencies
  • Multistate Tax Commission
  • State Tax Agencies (Federation of Tax Administrators)
• Search for Tax-Exempt Organizations (U.S. Internal Revenue Service)
• Statistics:
  • State Government Tax Collections, 1992-Present
• Why Do I Have to Pay Taxes? (U.S. Internal Revenue Service)

Last Updated: March 26, 2013 | Up to Top