The IRS’s Freedom of Information Act Library gives you online access to published guidance, manuals (e.g., Internal Revenue Manual), training materials (e.g., audit technique guides), non-precedential rulings and advice (e.g., private letter rulings), and more. For example, if you are seeking a tax preparer, through “frequently requested documents” you can find Return Preparer PTIN Listing, which is a link to an Excel file for preparers in each state.
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