Topics for California Businesses

The IRS has an informative online resource for business owners in California counties of Los Angeles, Orange and Ventura that is worth reviewing before starting a new business. It is also a good review for existing businesses. Below is a list of topics covered by the IRS:

Business Forms and Pubs
This is a list of IRS Tax Publications for Business.

Small Business Resources
This page provides you links to sites that have specific information dealing with Small Business
Starting a Business
If you’re considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

Operating a Business
This section is packed with the information you need to operate your business. Learn about operating a business with employees, business deductions and tax credits, filing and paying taxes, recordkeeping, and choosing an accounting method.

Online Internal Revenue Bulletins
The online Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.

IRS Notices and Letters
This page provides links to topics found in the category of IRS Notices.

Employer ID Numbers (EINs)
A full explanation about the EIN, also known as a federal tax identification number.

Avoiding Problems
This section provides links to resources to help the small business owner create a recordkeeping system, get the latest on the cash vs. accrual accounting methods, and tips on understanding their IRS notice.

Employment Taxes
The subject of employment taxes is not as formidable when you consult our comprehensive resources.

Closing a Business
There is more involved in closing your business than just locking the doors. This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

Appeal a Tax Dispute
The Office of Appeals is independent of any other IRS office. Our mission is to settle tax disagreements without having to go to Court and a formal trial.

Audit Technique Guide
The Market Segment Specialization Program focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses.

Community Based Outlet Programs
The IRS and local community organizations across the country are working together to increase the availability of tax forms, publications, and other tax materials. After joining the appropriate program, we will send you free copies of material (CD-ROM or paper) that can be used to provide tax information to your employees or the public.

Coordinated Issue Papers – LB&I
The IRS works to identify, coordinate, and resolve complex and significant industry wide issues by ensuring uniform application of the law through the issuance of coordinated issue papers. Although these papers are not official pronouncements on the issues, they do set forth the Service’s current thinking.

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal employee salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Information for the Tax Exempt Bond Community
Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions.

Internal Revenue Bulletins Picklist
Link to new IRB picklist.

IRM Part 4 Index
This section of the Internal Revenue Manual (IRM) discusses information reporting and record keeping for businesses.

Internal Revenue Manual (IRM)
The Internal Revenue Manual (IRM) and the Chief Counsel Directives Manual (CCDM) contain the policies, procedures, instructions, guidelines, and delegations of authority which direct the operation and administration of the Internal Revenue Service. Topics include tax administration, personnel and office management, and others.

IRS Non-Retaliation Policy
IRS has a zero-tolerance policy for retaliation and has had one in place since 1998.

Join “e-News For Tax Professionals”
The IRS e-News For Tax Professionals is an electronic mail service designed to provide general news for tax professionals, access to resources on the Web site and a section for local news and events specific to each State, The District of Columbia and International.

Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.

Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

Procedures, Regs, Rulings FAQs

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.

Research Tax Credit – Internal Use Software

Tax Calendar
This tax calendar has the due dates for the current tax year that most taxpayers will need. The tax calendar is designed primarily for employers, however the calendar has important due dates for all types of businesses and for individuals.

Tax Code, Regulations and Official Guidance
The place to start for researching publicly accessible versions of the Internal Revenue Code, Treasury (Tax) Regulations, or other forms of official IRS tax guidance.

Small Business Tax Workshops and Webinars
These workshops are designed to help the small business owner understand and fulfill their Federal Tax responsibilities. Self-study formats are available online in both English and Spanish at the IRS online classroom. Webinars are designed to provide presentations on key topics.