Skip to main content

Federal Tax Research: IRS & Other Govt Websites

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Office of Tax Policy, U.S. Department of Treasury Website

The Office of Tax Policy (OTA) develops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal policy decisions, and cash management decisions." (U.S. Treasury website) The OTA webpages offer a range of pertinent materials including:

FinCen

U.S. Congress Websites

U.S. Tax Court Website

"The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount." The Court website offers:

U.S. Congressional Budget Office

"Since 1975, CBO has produced independent analyses of budgetary and economic issues to support the Congressional budget process." (CBO Website) The CBO Website offers: