Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

General Counsel Memoranda (GCM)

The following list provides documents prepared by the Office of Chief Counsel that the Office has determined should be made available to the public, due to the nature of their subject matter:

It is important to note that such items cannot be used or cited as precedent.

  • GCM 39893  Revokes GCM 39542, which addressed the Non-Tax Refund Offset Program.

  • GCM 39891  Revokes GCM 39865, TR-45-1437-90 (Dec. 12, 1991), since it is contray to the holding of the Tax Court in Ohio Farm Bureau Federation, Inc. v. Commissioner, 106 T.C. 222 (1996).

  • GCM 39892  Revokes GCM 35,151,1-4848 (December 7, 1972), since the analysis and holding of the prior GCM are inconsistent with IRC § 6501(b)(4).

  • GCM Issue Index II  A list of GCMs arranged by Internal Revenue Code and Regulations issues, as found in Publication 1102, Uniform Issue List.