Federal housing law
0126 Publ 6118 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6118.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Resources and Information for Tax Professionals¶
| If you need help with | Here’s where to find it |
|---|---|
| General tax professional information | ❯Go toIRS.gov/ ❯Search IRS.gov for “payroll professionals” to fnd tools and information for payroll pros. |
| Getting a Preparer Tax Identifcation Number (PTIN) and updating your account |
❯Go toIRS.gov/ ❯Call toll-free: 1-877-613-7846 |
| Filing a Power of Attorney (POA) | ❯Go toIRS.gov/2848 for information on Form 2848 and other authorizations. |
| Contacting the Practitioner Priority Service |
❯Call toll-free: 1-866-860-4259 ❯IRS assistors help with client account issues including locating and applying payments, explaining IRS communications, making account adjustments and providing forgotten/ CAF numbers. |
| Contacting thee-help Desk for Tax Professionals |
❯Call toll-free: 1-866-255-0654 for help with e-Services including the IRS e-fle Application, Taxpayer Identifcation Number (TIN) Matching and Transcript Delivery System (TDS). |
| Determining the IRS’s current processing times for tax forms |
❯Search IRS.gov for “processing status” to fnd the current processing status for Forms 1040 series, 1120 series, 941, 1041, 2848, 8821 and more. It also includes the processing status for general correspondence related to IRS letters and notices. |
| Protecting client information and reporting a data breach to the IRS |
❯Search IRS.gov for “protect your clients protect yourself” to learn the latest on data security/ and fnd other resources. ❯Contact yourlocal Stakeholder Liaison if you experience an actual or likely data breach/ compromise. Go to IRS.gov and search “data theft information” to fnd additional information on what to do if you experience a data breach. |
| Handling identity theft | ❯Search irs.gov for “ ” and read Publication 5199, Tax Preparer Guide to Identity Theft, to learn how to report suspected identity theft for your individual and business clients. identity theft information for tax professionals |
| Finding local IRS education events and webinars |
❯Search IRS.gov for “local liaison meetings” to fnd IRS events,webinars andTax Practitioner Institutes. |
| Informing the IRS of a potential systemic problem |
❯Contact yourlocal IRS Stakeholder Liaison to facilitate issue identifcation and resolution regarding IRS policies, programs, processes, practices and procedures or report online to the Taxpayer Advocate Service Offce of Systemic Advocacy. |
| Finding disaster assistance resources | ❯Search IRS.gov for “disaster relief resource center” to fnd comprehensive resources for tax professionals to assist clients who suffer disaster losses. |
| Requesting IRS records through Freedom of Information Act |
❯Search IRS.gov for “Freedom of Information Act Guidelines” to get FOIA guidelines for requesting IRS records including a CAF Client Listing Request. |
| Reporting abusive schemes, preparer fraud, preparer misconduct and phishing/ impersonation scams |
❯Search IRS.gov for “report suspected tax fraud” to identify the correct procedures to report abusive schemes and promotions, tax preparer misconduct and fraud, and phishing and IRS impersonation scams. |
| Finding online tools | ❯Go toIRS.gov/ service and save time, such as: ❯Tax Pro Account – One-stop access for viewing taxpayer information, active POAs and tax information authorizations (TIAs), online POA and TIA requests and status, withdrawing POAs or TIAs and creating client payment plans. ❯E-Services for Tax Professionals – Access your IRS e-fle application and obtain individual or business client transcripts. ❯Preparer Tax Identifcation Number – Request or renew a PTIN. It’s mandatory for anyone who prepares or assists in preparing federal income tax returns for compensation. ❯Document Upload Tool – Use the IRS Document Upload Tool to send information to the IRS by uploading responses to an IRS notice or letter. ❯Online Payment Agreement – Find out if your client may be eligible to make payment arrangements on the amount of tax owed and create client payment plans. ❯Offer in Compromise Pre-Qualifer – Find out if your client may be eligible to apply for an offer in compromise and prepare a preliminary proposal. |
Keeping up with the latest IRS information affecting tax professionals¶
Go to IRS.gov/socialmedia to follow us on:
❯ X (formerly Twitter): @IRSnews, @IRStaxpros and @IRStaxsecurity
❯ Facebook: IRS and IRS Tax Pros
❯ Instagram: @IRSnews
❯ LinkedIn: IRS
Go to IRS.gov and search:
❯ “ VIDEOS ” to view guidance and archived webinars on the IRS YouTube Channel and the Tax Pros Playlist
❯ “NTFO” to view taped seminars from the IRS Nationwide Tax Forum Online
Go to IRS.gov and search “e-News Subscriptions” to subscribe to:
❯ e-News for Tax Professionals - Provides the latest national news and scam alerts for the tax professional
community.
❯ IRS Tax Tips - Receive easy-to-read tips about taxes from the IRS throughout the year.
❯ IRS Newswire - Receive news releases as they are issued by the IRS National Media Relations Office.
❯ Guidewire - Receive notifications by e-mail when the IRS issues advance copies of tax guidance such as
regulations, revenue rulings, revenue procedures, announcements and notices.
❯ Quick Alerts - Provide up to the minute e-file information, designed to keep tax professionals and tax software
providers informed of e-file issues and events 24/7.
❯ e-News for Payroll Professionals - Provides information specifically affecting federal payroll tax returns
❯ IRS Outreach Connection - Provides content and products that you can use in your websites, newsletters and
other communication platforms.
Other Frequently Used IRS Telephone Numbers¶
Amended Return Hotline.........................................................................................866-464-2050
Automated Collection System (ACS) (Business) .....................................................800-829-3903
Automated Collection System (ACS) (Individual) ....................................................800-829-7650
Centralized Insolvency Operation ...........................................................................800-973-0424
Centralized Lien Payoff ...........................................................................................800-913-6050
CP2000 – Automated Underreporter Notice ...........................................................800-829-8310
Employer Identification Number (EIN) .....................................................................800-829-4933
FBAR/BSA and Title 31 Help Line...........................................................................866-270-0733
Government Liaison/Disclosure Help Desk ............................................................866-591-0860
Identity Protection Specialized Unit ........................................................................800-908-4490
Information Return Reporting .................................................................................866-455-7438
IRS Federally Declared Disaster or Combat Zone Inquiries Hotline .......................866-562-5227
National Taxpayer Advocate’s Help Line ................................................................877-777-4778
Office of Professional Responsibility ......................................................................202-317-6897
https://www.irs.gov/pub/irs-pdf/p6118.pdf
Publication 6118 (1-2026) Catalog Number 95856Q Department of the Treasury Internal Revenue Service www.irs.gov