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Get details on the penalties and fees we assess for tax preparers who fail to follow the tax laws, rules and regulations.

Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

The Internal Revenue Service (IRS) has received the following questions about Central Withholding Agreements (CWAs) from taxpayers and stakeholders during phone forums and other outreach events. The answers to these questions provide responses to general inquiries and are not citable as any type of legal authority.

Frequently asked questions for continuing education providers.

The second section of "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous arguments made in collection due process cases. This document was updated in March 2022.

Find information on the additional Medicare tax. This tax applies to wages, railroad retirement compensation and self-employment income over certain thresholds.

Modernized e-File (MeF) for employment taxes frequently asked questions (FAQs) communicates common questions and answers regarding the 94x MeF Program.

This guide provides guidance on the handling and evaluation of research credit claims.

Certified professional employer organization help frequently asked questions

Frequently asked questions and answers about Virtual Currency transactions.