Reference materials

Federal Tax Materials & Links

1. Internal Revenue Service (IRS). The IRS features a helpful and comprehensive web site that includes an array of tax information for individuals seeking answers or explanations to tax questions and practitioners searching for legal authority or guidance. Some of the more helpful links within this webpage are also featured below.
2. IRS Forms & Publications. Tax forms and publications that explain in a detailed and easily-understood manner are available online and can either be downloaded or printed directly from your browser. No need to run to the local post office in search of forms or tax packet!
3. IRS Fill-in Forms. Many IRS forms can be filled in online and printed out as a completed document ready to be sent in and filed.
4. IRS e-file. An alternative to filing paper returns. Details the advantages and information necessary to file your tax returns online.
5. Tax Tips 2008. Offers concise, easy to understand information about a wide range of tax topics. Tips on how to prepare for the current years tax return and information on new tax credits and deductions OR important changes to existing credits and deductions is often provided.
6. Taxpayer Advocate. A branch of the IRS, the Taxpayer Advocate is another source of assistance for taxpayers with a controversy with theIRS.
7. Tax Facts and Figures. Provides a variety of IRS statistics and information.
8. United States Code (USC). The federal statutory body of law, in which the tax laws are a part, is available online.
9. Tax Regulations. An official site for all federal regulations. The administrative (Treasury Department) interpretations of tax law are found within the tax regulations.
10. Federal Register. All proposed regulations and the history for regulations are fist published in the Federal Register, sometimes referred to as the legislative history of the administrative law.
11. Unites States Tax Court. The official web page for the United States Tax Court.
12. Tax Court Rules. The rules of practice and procedure for the U.S. Tax Court.

West Virginia State Tax Materials & Links

Although the Tax Clinic does not provide legal assistance in connection with state tax law controversies, the following links will provide helpful information on state tax law issues.

1. West Virginia State Tax Department The official web site of the West Virginia State Tax Department.
2. WV Summary of Tax Law Book This book provides an extremely helpful summary of the different types of taxes imposed on West Virginia residents and businesses. A  supplement to this book is also available on-line.
3. WV State Tax Forms Like the IRS, the state offers its forms in a downloadable or fill-in format.
4. Where’s My West Virginia Tax Refund? This service offered by the WV Tax Department helps taxpayers track the status of the refund. You will need your social security number and the amount of your refund to access this service.
5. West Virginia Code A compilation of West Virginia statutory law.
6. West Virginia Code of State Rules This database, offered through the Secretary of States’ web site, contains all currently effective administrative rules and regulations.