Federal tax law & IRS procedure · organised by the IRS SEE content outline
Every rule, traced to the section it comes from.
Each page states the rule in plain language first, cites the Code section or
regulation behind it, works through realistic scenarios, and flags the traps that catch people
off guard. Built to the rigor of the IRS Enrolled Agent exam outline — useful whether you're
studying for that exam, representing a client, or just trying to understand your own return.
Release 2026-08-21 · 360 topics · 2488 figures, each dated
Every figure on this site carries the authority it came from and the day
that authority was opened. Not a footnote — the number itself. Try it.
The IRS allows one person
Verified 2026-08-19IRS Collection Financial Standards, effective June 29, 2026 (irs.gov national/local standards pages)
for living expenses when it decides what they can afford to pay.
That date is the day someone opened the source and read it. It is never
carried forward from last year.
TaxEar is a reference work, not a blog and not advice. Every rule statement cites the
controlling authority — Internal Revenue Code, Treasury Regulations, Circular 230, the Internal
Revenue Manual — and that authority was opened and read for the page it appears on. Where a
publication only describes procedure, the Code and the regulations still control the substance.
Figures are never written into the prose. Each one lives in a single file with its source and
the date it was checked, so a number cannot quietly go stale in one place while being correct in
another. Tax year 2026 is the default; where 2025 differs, the page says so.