There is an almost endless supply of information on the internet about federal and state tax issues. Some information is good and some can be misleading. The following is a short list of good places to start researching some common issues. After you have a general understanding of the issue, you can expand your research.

General Legal Resources

• Findlaw

Abatement

• Requesting Abatement or Refund of Interest
• Abatement Form 843 (pdf)
• Abatement Form 843 Instructions (pdf)
• MDR Penalties and Interest

Audit

• Audit Reconsideration Process (pdf)
• Audit Technique Guides
• Audit – Publication 556 Examination of Returns, Appeals Rights & Claim for Refund
• MDR – What’s an Audit? (pdf)
• MDR- Individual Income Tax Audits

Collection Appeals

• Publication 1660, Collection Appeals Rights (pdf)
• Information for Appeals
• Appeals At-a-glance
• Your Appeal Rights
• Your Rights as a Taxpayer (pdf)
• What you need to know about the IRS Collection Process (pdf)
• Your Appeal Rights and How to Prepare a Protest if you Don’t Agree (pdf)
• IRS Collection Process, Publication 594 (pdf)
• Collection Due Process Hearing, Form 12153 (pdf)
• Form 9423, Collection Appeal Request (pdf)

Criminal Investigations

• Criminal Investigation At-a-glance
• IRS Criminal Enforcement
• What Criminal Investigation Does

Employment Taxes

• Employment Tax Evasion – Criminal Investigation
• What are Employment Taxes?
• Publication 15 – Employers Tax Guide

Freedom of Information Act (FOIA)

• Freedom of Information Act Request

Injured Spouse

• Injured Spouse Claim and Allocation (pdf)

Innocent Spouse – IRS

• Innocent Spouse Relief
• Form 8857, Request for Innocent Spouse Relief (pdf)
• Publication 971, Innocent Spouse Relief (pdf)
• Types of Relief
• Innocent Spouse Tax Relief Eligibility Explorer
• Innocent Spouse Questions & Answers

Innocent Spouse – Minnesota

• Separation of Liability Program
• Innocent Spouse Allocation Program

Installment Agreement – IRS

• Online Payment Agreement Application
• Tax Topic 202 – How to Pay your Taxes?
• Form 9465, Installment Agreement Request (pdf)
• Payment Plans, Installment Agreements
• FAQ – Installment Agreement/Payment

Installment Agreement – Minnesota

• MDR Payment Options
• MDR Paying Your Balance Due
• MDR Payment Agreement System

Offer in Compromise – IRS

• What is an Offer in Compromise?
• Offers in Compromise
• Fresh Start Offer in Compromise
• Offer in Compromise Booklet (pdf)
• National Standards for Allowable Living Expenses
• Housing and Utilities Allowable Living Expenses
• Allowable Living Expenses for Transportation

Offer in Compromise (Compromise Agreement) – Minnesota

• MDR Compromise
• Compromise Application (pdf)

Timely Filing Tax Returns

• What to Do if You Haven’t Filed Your Tax Return
• Amended Returns
• Extension of Time to File Your Tax Return
• Collection Procedures for Taxpayers Filing and/or Paying Late

Taxpayer Advocate – IRS and Minnesota

• IRS Advocate Service
• IRS Taxpayers Advocate Service At-a-glance
• MDR Taxpayer Rights Advocate