Follow the evidence
Primary tax resources
A reading list of the sources behind the guides. Check current instructions before acting.
Go directly to the source.
These public resources support the guides in this publication. They are useful places to verify current procedures, forms, and requirements. Follow the source that fits your question and confirm how it applies to your facts.
Self-employed individuals tax center ↗www.irs.gov
Estimated taxes ↗www.irs.gov
Understanding your CP2000 series notice ↗www.irs.gov
Filing past due tax returns ↗www.irs.gov
Get your tax records and transcripts ↗www.irs.gov
Payment plans; installment agreements ↗www.irs.gov
Temporarily delay the collection process ↗www.irs.gov
Collection financial standards ↗www.irs.gov
Offer in compromise ↗www.irs.gov
Penalty relief ↗www.irs.gov
Choosing a tax professional ↗www.irs.gov
Keep the source and your facts together.
Write down the form or notice number, relevant tax year, response date, and the question you need answered. A resource page provides general instructions; it does not replace a review of your own records.