Conrell Law School Legal Information Institute: 26 CFR § 601.602 – Tax forms and instructions.
§ 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
Government Information Website PDF -Authenticated U.S. Government Information
§ 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
Code of Federal Regulations
§ 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
IRS.GOV – Tax Responsibilities and Voluntary Compliance
National Taxpayer Advocate – Erin M. Collins
In March 2020, Secretary Mnuchin appointed Erin M. Collins as the National Taxpayer Advocate. In this role she oversees the Taxpayer Advocate Service (TAS) and serves as the “Voice of the Taxpayer” within the IRS and before Congress. TAS operates as a “safety net” for taxpayers by advocating for resolution of individual and business taxpayer issues within the IRS.
