Taxes

• General Tax Resources
• Tax Forms, Instructions, and Publications
• Tax Agencies
• Tax Law
• Tax Reform Issues
• Definitions of Tax Terms
• History of Taxation

General Tax Resources

Frequently Asked Tax Questions and Answers (IRS)

Some of the questions most frequently asked of the IRS, arranged by category, subcategory, and keyword.

Guide for Nonresident Aliens Preparing 2006 Federal Income Tax Returns (University of Texas at Austin)

This guide, prepared by IRS Volunteer Income Tax Assistance (VITA) volunteers at the University of Texas at Austin, will help international students to determine if they are required to file a tax return, determine which form or forms they should file, understand the filing instructions, and prepare and submit their own federal income tax forms. See also the FAQ at Dartmouth.

International Student Taxes (International Student Taxes)

International Student Taxes has developed an online software system to help international students and other nonresident aliens prepare their U.S. nonresident federal income tax returns on Form 1040NR-EZ. It explains who should file taxes and which form to file, and provides a way to fill out the form online and print it out. The site also explains other tax forms U.S. nonresidents are required to file. There are also links to information on state income taxes. The site charges a fee to download the forms and fill them out online, but the descriptive information is free. The forms can be obtained for free at the IRS Web site.

Intuit Tax Freedom Project (TurboTax)

A free online tax preparation and filing service for those who meet one or more of the following qualifications:

• Earned $28,500 Adjusted Gross Income (AGI) or less in 2006
• Qualify for the Earned Income Credit (EIC)
• Served as Active Duty Military and earned $52,000 Adjusted Gross Income (AGI) or less in 2006 [Active Duty Military includes Reservists and National Guard. You must have a 2006 W-2 form from the military to qualify.]

Tax and Accounting Sites Directory (Dennis Schmidt)

Comprehensive index of tax and accounting information and services on the Internet.

The Tax Prophet (Robert L. Sommers)

Explanation of the U.S. Internal Revenue Code for professionals and the general public.

Tax World (Thomas C. Omer)

Tax information from around the world. Includes several historical and educational features of use to students.

Understanding Taxes (IRS)

Interactive tax education program for high school and community college classrooms. Includes resources for teachers and students.

Foreign National Tax Guide (Gary W. Carter, CPA)

This comprehensive site is dedicated to helping you comply with U.S. tax laws if you are visiting the United States on an F, J, M or Q visa.

UNT Libraries Tax Library (UNT)

Description of resources available in the UNT Tax Library, located in General Reference on the first floor of Willis Library.

Tax Forms, Instructions, and Publications

U.S. Federal Income Tax

Forms and Publications (IRS)

Downloadable forms and instructions from the IRS, searchable by number, date, topic, or keyword. Includes a "Forms and Publications Finder" search engine in the left margin.

Obtaining U.S. Federal Income Tax Forms, Instructions, and Publications (UNT Libraries)

Instructions on how to obtain IRS products in person or by Internet, fax, telephone, or mail.

How to Contact Us (IRS)

Information on where to file; addresses and phone numbers of IRS offices and services, indexed by state.

State Taxes

State Tax Forms (Federation of Tax Administrators)

Links to official state sites with downloadable forms and electronic forms for online filing.

State and Local Tax (Tax and Accounting Sites Directory)

Comprehensive list of state tax resources, arranged alphabetically by state.

STAR - Texas State Tax Automated Research System (Texas Comptroller of Public Accounts)

Comprehensive online tax policy research system that allows you to obtain numerous document types from virtually every tax administered by the Comptroller.

Texas Taxes (Window on State Government)

Tax information from the Texas State Comptroller of Public Accounts.

Tax Agencies

U.S. Federal Agencies

Internal Revenue Service (IRS)

Federal agency responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives.

Office of Tax Policy (U.S. Department of the Treasury)

Federal agency responsible for developing and implementing tax policies and programs; reviewing regulations and rulings to administer the Internal Revenue Code; negotiating tax treaties; and providing economic and legal policy analysis for domestic and international tax policy decisions. It also provides estimates for the President’s budget, fiscal policy decisions, and cash management decisions.

Alcohol and Tobacco Tax and Trade Bureau (TTB)

Federal agency responsible for enforcing and administering laws covering the production, use, and distribution of alcohol and tobacco products. TTB also collects excise taxes for firearms and ammunition.

Social Security Administration (SSA)

Federal agency responsible for managing the nation's social insurance program, consisting of retirement, survivors, and disability insurance programs, commonly known as Social Security.

U.S. Customs and Border Protection (U.S. Department of Homeland Security)

Federal agency responsible for enforcing customs and related laws and collecting revenue from imports. In addition to other responsibilities, Customs and Border Protection is charged with assessing and collecting customs duties, excise taxes, fees, and penalties due on imported merchandise.

United States Tax Court

Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts.

State Agencies

Federation of Tax Administrators (FTA)

The Federation of Tax Administrators (FTA) was organized in 1937. Its mission is to improve the quality of state tax administration by providing services to state tax authorities and administrators. These services include research and information exchange, training, and intergovernmental and interstate coordination. The Federation also represents the interests of state tax administrators before federal policymakers where appropriate.

State Tax Agencies (Tax Sites.Com, LLC)

Links to official state tax agencies.

Texas Comptroller of Public Accounts (Window on State Government)

The state's principal tax administrator and collector of tax revenue.

Texas Workforce Commission (TWC)

Texas state agency responsible for collecting unemployment insurance taxes from employers.

Tax Law

General Resources

Tax Information (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including federal and state statutes, regulation, rulings, and cases; law review articles; tax law reporters; the Internal Revenue Bulletin and Cumulative Bulletin; and more.

LexisNexis® Knowledge Base: Taxation (LexisNexis)

Descriptions of sources related to tax law available in the LexisNexis database. Includes suggestions on how to search these materials.

Current Tax Law and Commentary (UNT Libraries)

These materials and sets, located in the Tax Collection on the First Floor of Willis Library, deal with current United States Tax Laws and authoritative commentary on them.

American Bar Association: Section of Taxation (ABA)

The national voice of tax lawyers. Goals include helping taxpayers better understand their rights and obligations under the tax laws and working to make the tax system fairer, simpler and easier to administer. They publish The Tax Lawyer and The State and Local Tax Lawyer.

U.S. Federal Tax Law

U.S. Code: Title 26—Internal Revenue Code (Legal Information Institute)

Current statutes related to federal income tax. An annotated version, which includes references to related court cases, law review articles, and other materials, is available in Willis Library under Call Number KF62.U5 T.26.

Code of Federal Regulations: Title 26—Internal Revenue (Legal Information Institute)

Current regulations related to federal income tax. Earlier editions back to 1936 area available in Government Documents Microforms. Ask at the Government Documents Service Desk for assistance.

Internal Revenue Service (IRS)

US federal agency responsible for tax collection and tax law enforcement. See especially the collection of information on Tax Law Issues.

Internal Revenue Bulletin (IRS)

This weekly publication is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law. Individual issues are later compiled into the Cumulative Bulletin.

Cumulative Bulletin

Consolidates all items of a permanent nature published weekly in Internal Revenue Bulletin, as well as cumulating announcements relating to decisions of the Tax Court. Issues from 1969 to the present are available in Government Documents under Call Number T22.25: [year-no.].

U.S. Tax Court

Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. Opinions Search is a database that contains Tax Court and Memorandum Opinions back to September 25, 1995, and Summary Opinions back to January 1, 2001.

Tax Information (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including the Internal Revenue Code, Treasury regulations, Internal Revenue Bulletin and Cumulative Bulletin, IRS actions and memoranda, private letter rulings/tax advice memoranda, Department of Labor letter opinions, and federal tax cases.

Federal Tax Law (Tax Sites.Com, LLC)

Comprehensive links to U.S. statutes, regulations, rules, court cases, treaties, and pending legislation. 

State Tax Law

FTA Links Page (Federation of Tax Administrators)

Links to state tax agencies forms, and online filing information.

State Comparisons (Federation of Tax Administrators)

Comparisons of state tax rates, tax burden, tax revenues, and other topics.

Tax Information (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including combined state attorney general tax opinions and state tax cases.

Texas Tax Code (Texas Legislative Council)

Texas statutes related to taxes, searchable by table of contents.

Texas Administrative Code: Title 34. Public Finance, Part I. Comptroller of Public Accounts  (Texas Secretary of State)

Texas rules and regulations related to taxes, searchable by hierarchically linked tables of contents.

Foreign and International Tax Law

International Tax (Tax Sites.Com, LLC)

Links to country-specific tax sites, IRS resources, international tax associations, and other resources.

Basic World Tax Code (Tax Analysts)

This model tax code provides developing and transition countries with a legislative framework as they work to formulate modern tax policies and taxation laws.

Tax Reform Issues

Citizens for an Alternative Tax System (CATS)

This grassroots public interest group has proposed that the national sales tax be abolished and replaced with a national retail sales tax.

National Taxpayers Union & NTU Foundation (NTU)

Founded in 1969 under section 501 (c) (4) of the Internal Revenue Code to lobby Congress with respect to fiscal and economic policy, NTU is a non- partisan, public interest advocacy organization dedicated to lower taxes, less wasteful spending, and the principles of rational and limited government. Includes news reports, commentary, ratings of Congress members, and a database of taxpayer groups.

Taxpayer Advocate Service (IRS)

An IRS program that provides an independent system to assure that tax problems which have not been resolved through normal channels are promptly and fairly handled. The goals of the Taxpayer Advocate Service are to protect individual taxpayer rights and to reduce taxpayer burden.

Revamping State Taxes: Options and Implications (House Research Organization)

This report examines several proposals for restructuring the Texas state tax system that Texas lawmakers may be asked to consider in the future, including franchise tax changes, sin taxes, and a personal income tax.

Definitions of Tax Terms

Glossary: A-M | N-Z (Small Business Taxes & Management)

Brief definitions of selected business, tax, financial and real estate terms.

IRS Glossary (IRS)

Brief glossary of terms commonly found in IRS tax forms. Includes some links to relevant IRS publications.

History of Taxation

Tax History Project (Tax Analysts)

Information on the history of American federal taxation. Features an extensive primary text archive, including presidential tax returns, political cartoons, and other documents.

Tax Trivia (University of Illinois at Chicago)

Interesting things that have been taxed, tax firsts, and links to other tax trivia sites. 

As Certain as Death—Quotations About Taxes (Tax Analysts)

Tax-related quotations compiled and expanded from several articles previously published in Tax Notes.

TRAC: IRS (Syracuse University)

Information about the IRS, its criminal and civil enforcement efforts and the taxpaying behavior of the American people. The Transactional Records Access Clearinghouse (TRAC) is a data gathering, data research and data distribution organization whose purpose is to provide the American people—and institutions of oversight such as Congress, news organizations, public interest groups, businesses, scholars, and lawyers—with comprehensive information about the enforcement activities of the federal government and the communities in which these activities take place.