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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/taxpro to fnd tools and information for tax pros.
❯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/PTIN to get PTIN requirements and renew or sign up for a PTIN.
❯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/lost
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/protection, read scam alerts, reviewPublication 4557, Safeguarding Taxpayer Data,
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/tools to fnd useful electronic applications to help you provide better client
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.
Exceptions & meaning →

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.

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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

Exceptions & meaning →

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