What's on the IRS's website.

The Internal Revenue Service's website is rich with content that can help tax professionals do their job. In addition, the available information regularly is continually expanding as the tax agency strives to comply with the Electronic Freedom of Information Act Amendments (E-FOIA), a 1996 bill that authorizes electronic access to federal agency records without a formal FOIA requests. The IRS's E-FOIA index may be accessed at:

www.irs.gov/news/efoia/index.html

Here are some of the documents that are accessible, without charge, on the site.

* Written Determinations: Private letter rulings, technical advice memoranda, and determination letters, as well as Chief Counsel advice, are posted on the IRS website.

* Internal Revenue Manual: The online version of the manual contains the policies, procedures, instructions, and guidelines used by the IRS. According to an IRS release, "the IRM is undergoing extensive revisions as the IRS reinvents itself." Only those portions of the IRS that have been rewritten are available on the IRS...