Resources for the Enrolled agent

Internal Revenue Service

• Basic Tools for Tax Professionals 
• Circular 230 
• Code of Federal Regulations - Government Printing Office 
• Collection Financial Standards 
• Collection Procedures for Taxpayers Filing and/or Paying Late 
• Computer Paragraph Numbers (CP) - understanding IRS notices
• PTIN Requirements for Tax Preparers
• Document 6209 - 2020 version
• e-News for the Tax Professional subscription
• EFTPS - Electronically pay the IRS 
• e-Services Page 
• Forms and Publications 
• How to Report Fraud to the IRS 
• How to report Phishing and Suspicious Web sites 
• Improving the IRS (Jackie's Video)
• Improving the IRS - Taxpayer Advocate Site
• Internal Revenue Code (IRC) - thank you to Cornell University 
• Code of Federal Regulations - Cornell University (IRS is Title 26) 
• Code of Federal Regulations - Government Printing Office (IRS is Title 26) 
• Internal Revenue Manual (IRM) 
• Interim Guidance Memoranda 
• Systemic Advocacy Management System (SAMS)  
• Mileage Rate Chart
• National Taxpayer Advocate Annual Reports to Congress 
• Offer In Compromise Pre-Qualifier Tool 
• Online Payment Agreements     
• Pros and Cons of Paying Taxes with a Credit Card 
• Penalties at a Glance 
• PTIN Renewal 
• Resources for the Tax Professional 

Social Security Administration

• Employer W-2 Reporting Instructions & Information 
• Business Services Online (Electronic filing of W-2/W-2C Reports)

Texas (Window on State Government)

• Texas Sales Tax 
• Texas State Securities Board 
• Texas Comptroller - all state taxes