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The IRS FOIA Guide describes the Freedom of Information Act (FOIA) in general and gives specific instructions for making a FOIA request, including a sample letter, an explanation of potential fees and where to file requests.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

Frequently asked questions and answers about Virtual Currency transactions.

Final and proposed IRS positions on the interpretation of Internal Revenue Code sections specific to retirement plans.

The Indian Tribal Governments News is a periodic newsletter with information for Indian tribal governments from the office of Indian Tribal Governments (Tax-Exempt and Government Entities Division) at the IRS.

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.