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Accounting & Taxation: Tax Sites

U.S. Government Tax Sites

  • Congressional Research Service Reports (2018- ) Library of Congress - CRS approaches complex topics from a variety of perspectives and examines all sides of an issue.  Staff members analyze current policies and present the impact of proposed policy alternatives.  

  • Selected Tax Congressional Research Service Reports (1987- ) Tax Notes - CRS works exclusively for members and committees of the United States Congress. An arm of the Library of Congress, the agency is renowned for its non-partisanship and its in-depth analysis of issues. CRS Reports provide valuable insight into how Congress makes decisions and are excellent sources for determining historical and current legal frameworks on domestic and international issues. 

  • Congressional Hearings via ProQuest Congressional - Hearings conducted in the House Ways and Means Committee or the Senate Finance Committee contain valuable policy proposals in expert testimony before Congress.  

  • US office of Tax Policy - "The Office of Tax Policy assists the Secretary in developing and implementing tax policies and programs; provides the official estimates of all Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions...." 

  • Joint Committee on Taxation - The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, originally established under the Revenue Act of 1926. The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation. 

  • Congressional Budget Office - CBO’s mandate is to provide the Congress with objective, nonpartisan, and timely analyses to aid in economic and budgetary decisions on the wide array of programs covered by the federal budget and the information and estimates required for the Congressional budget process. CBO Taxes Publications 

  • Taxpayer Advocate Service - As an independent organization within the IRS, we help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems. National Taxpayer Advocate must submit two reports to Congress each year: an Annual Report to Congress and an Objectives Report for the next fiscal year. 

  • Government Accountability Office (GAO) - GAO is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars. They issue reports and provide testimony on Tax Policy and Administration. 

  • Office of Management and Budget - The core mission of OMB is to serve the President of the United States in implementing his vision across the Executive Branch. OMB works with Congress on congressional appropriations, authorizing, and budgeting processes to enact the President’s Budget and legislative proposals. OMB blog 

  • U.S. Tax Court Website - The official website of the U.S. Tax Court, containing information about the court and its cases.

  • US Dept. of Justice -- Tax Division Website The Tax Division’s mission is to enforce the nation’s tax laws fully, fairly, and consistently, through both criminal and civil litigation, in order to promote voluntary compliance with the tax laws, maintain public confidence in the integrity of the tax system, and promote the sound development of the law.

California State Tax Agencies

  • Department of Tax and Fee Administration (CDTFA) - The CDTFA administers California's sales and use, fuel, tobacco, alcohol, and cannabis taxes, as well as a variety of other taxes and fees that fund specific state programs.
  • Employment Development Department (EDD) - Find information on state payroll taxes.
  • California Franchise Tax Board (FTB) - The FTB mission is to help taxpayers file tax returns timely and accurately.
  • Office of Tax Appeals - The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board.
  • State Board of Equalization (BOE) - The BOE administers tax programs in three general areas: the alcoholic beverage tax, the tax on insurers, and the property tax, and hears various appeals relating to these tax areas. It also acts in an oversight capacity to ensure compliance by county assessors with property tax laws, regulations, and assessment issues.
  • Tax Service Center - The California Tax Service Center is a partnership of several state agencies. Find forms, publications, requirements, and other information related to state income tax, sales and use tax, payroll tax, and other taxes.

Research Centers and Reports

  • Tax Foundation - A non-partisan educational organization, The Tax Foundation's mission "...is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sound policy in a free society." Their site includes the Tax Policy Blog.
  • Tax Policy Center - The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government. TPC provides timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers.  
  • Legalbitstream - Free internet access to Tax case law, IRS Materials and Tax Legislation. 
  • TaxProf Blog - Web source of resources, news, and information of interest to law school tax professors in their scholarship and teaching. 
  • Tax Notes - Federal, state, and international tax news and commentary.  Searchable full-text documents from courts, Congress, and government agencies and departments. Updated daily. 
  • Tax Analysts Worldwide Tax Treaties - Worldwide Tax Treaties database to compare tax treaty rates by country jurisdiction. Explore all international and global tax agreements.

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Tax Policy Groups