Federal Tax Research:
Congress, Federal Agencies, Publications & Forms
[Commercial links in teal only accessible to subscribers]
[Last reviewed Apr. 30, 2008]

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U.S. Congress & Committees
♦  House Committee on Ways and Means.
♦  Senate Committee on Finance.
♦  Joint Committee on Taxation.  Index of publications from 1981.  Full text publications from 1992.
♦  Joint Economic Committee. Link to selected reports on taxation from 1991.
♦  U.S. House of Representatives home page.
♦  U.S. Senate home page.
♦  Congressional Research Service reports on tax issues.  Available on Westlaw (FTX-CRS) from 1989 forward. (Requires ID.)
♦  Congressional Research Service Reports (U. North Texas).  Click on "Browse CRS Reports," then on the topic "Taxation" at the next page.  As of April 2007, there are 408 CRS reports on tax matters at this free website.  Cite is also keyword searchable.  Most reports are after 1994, but a few selected earlier reports are accessible.  Reports in PDF format.

Federal Agencies & Departments
♦  U.S. Department of the Treasury.  Click on link to "Site Index" for an overview of contents.
        ♦  Office of Tax Analysis  Link to OTA Working Papers series. (PDF format)
        ♦  Office of Tax Policy.  Links to selected reports, testimony, correspondence, and miscellaneous tax policy documents. (Includes the annual general explanations for the administration's FY revenue proposals.) 
♦  Internal Revenue Service.  Information, publications, forms, etc.  Click on the "Site Map" link in the menu line for subject access. Primary sources are under "FOIA.".
        ♦  IRS, Statistics of Income Division, Tax Statistics, http://www.irs.gov/taxstats/index.html.
♦  U.S. General Accounting Office.  Links to government investigative reports.  Keyword text searchable.  Go to "Reports & Testimonies" link on page.  Also access to Comptroller General opinions and decisions and Contract Appeals Boards rules and decisions.

Department of Justice
♦  U.S. Dept. of Justice, Tax Division, including link to tax enforcement news.
        ♦  Criminal Tax Manual (1994).
        ♦  Settlement Reference Manual (1996).
        ♦  Tax Division Judgment Collection Manual (2004).
♦  U.S. Dept. of Justice, Criminal Division.
        ♦  Asset Forfeiture Policy Manual (2006).

IRS Publications and Forms
♦  Internal Revenue Manual.  Access by table of contents to the IRM.  (Only contains IRM sections that have been rewritten and that are not "official use only.")  Parts 30-39 of the IRM constitute the Chief Counsel Directives Manual and may be revised by recent Chief Counsel Notices.
♦  IRS Forms, Instructions, and Publications  Current forms available in multiple text  formats. Browse or keyword search forms, instructions, publications, and notices. Forms & publications beginning 1992 in PDF format.
♦  Internal Revenue Service Data Book. (1995-2007). (IRS)  SOI tax statistics.
♦  IRS Pub. No. 78 (Cumulative List of Exempt Organizations)  Searchable text.
♦  IRS Coordinated Issue Papers. Large & Mid-Size Business Division.  Unofficial field guidance. Arranged by industry/topic. (Suggest reading introduction.)