Reference · organized by the IRS SEE content outline

Tax law and IRS procedure, explained from the source and dated.

Each page states the rule, cites the Code section or regulation behind it, works through realistic scenarios, flags the traps practitioners hit, and shows the tax year it was verified for. Built for Enrolled Agent candidates and the people who represent taxpayers.

Part 1 · 120 of 120 topics published

Individuals

Preliminary Work and Taxpayer Data · Income and Assets · Deductions and Credits · Taxation · Advising the Individual Taxpayer · Specialized Returns for Individuals

Part 2 · 119 of 119 topics published

Businesses

Business Entities · Business Tax Preparation · Specialized Returns and Taxpayers

Part 3 · 121 of 121 topics published

Representation, Practices and Procedures

Practices and Procedures · Representation before the IRS · Specific Types of Representation · Completion of the Filing Process

IRS notices & letters

What each notice means, the deadline it starts, and what to do.

Forms

Every form the outline references, linked to the topics that use it.

Guide

The Enrolled Agent exam

Format, scoring, scheduling, and how this site maps to it.