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• Author: Schmidt, Dennis

* National Association of Tax Professionals (NATP) (www.natp tax.com) is a nonprofit association that serves professionals in all areas of tax practice. Its members include CPAs, attorneys, enrolled agents, accountants and financial planners. Several of the NATP Website's resources, including tax tips, tax news, links to tax-related websites and tax facts, are freely available to nonmembers. NATP sponsors a variety of CPE and other educational opportunities and publishes a monthly newsletter and quarterly journal.

* SmartMoney Tax Guide (www.smart money.com/tax) has numerous articles, worksheets and calculators primarily for tax and personal financial planning. SmartMoney is a joint publishing venture of Dow Jones & Company, Inc. and Hearst SM Partnership. The site's index directs tax practitioners to specific articles and worksheets by topic area. Topics include tax basics, capital gains/ investments, retirement accounts, work and business taxes, and home and family taxes.

* Streamlined Sales Tax (SST) (www.streamlinedsalestax.org) is an organization of U.S. state tax administrators working on reforms in state sales and use taxes to make them simpler and more uniform. Through sales tax simplification, SST proponents hope Congress or the Federal courts will allow the states to collect sales taxes from out-of-state vendors that sell via the Internet or catalogues with no physical presence in their state. The SST Website posts drafts of white papers, agreements and meeting announcements. Sales and use tax practitioners and business taxpayers will find this site useful as they monitor the evolution of state sales tax policy.

* Tax Planning: U.S. (taxes.about. com) is a frequently updated Website maintained by About.com. Its articles and other resources relate to a variety of tax planning and compliance topics. Articles about specific topics can be located from the left-side navigation bar or by keyword searches using the site's...