Vol. 6, No. 6, March 2004

Taxation

[Updated 7/09/12]

 

Internal Revenue Service (IRS)

The IRS page is geared toward taxpayers, whether individuals, corporations, charities, or government entities; additional information is provided for certain professions, including information for tax professionals. In addition to news about changes to the tax code, current forms and publications are available both for download and for online viewing. Historical forms and publications are available from 1992; tax statistics are also available for a variety of years. An extensive and well-organized Frequently Asked Questions section and two search functions (one focused solely on forms and publications) assist viewers in using this page.

United States Tax Court

This Court was created by Congress to provide taxpayers with a forum in which to dispute tax deficiencies, as determined by the Internal Revenue Service. Presidentially-appointed judges conduct trials to determine tax liability; with the exception of expedited small tax cases, these decisions are appealable to the United States Courts of Appeals. This site provides background information on the Court, and its function, procedures, and rules. The opinions are searchable from 1999.

Department of Revenue Online Legal Library

The Massachusetts Department of Revenue provides access to primary legal and administrative materials on this page, including the current regulations governing the Department, administrative procedures, and links to appropriate statutes. Historical information is also available, in the form of technical information releases, since 1979; directives, since 1986; and letter rulings, since 1983. A free email update service is also available.

Tax Resources on the Web

Alan G. Kalman offers this extensive page of links to tax-related information as a public service. Links are organized into specific topical areas, such as Car Expenses, Spousal Liability, and Withholding; these links provide access to IRS publications and analytical material. The Federal Tax Library provides links to primary sources, including the U.S. Code, regulations, court decisions, IRS forms and publications, and other IRS information. This site has a flexible internal search engine.

Essential Links - Taxes

This is a thorough collection of links to tax resources for taxpayers, financial planners, and tax preparers with tips and information on income tax preparation, rules, and the tax code. This website provides one-stop shopping for federal and state links to tax information and forms.