Tax Law Research
The Service has current corporate contracts for tax and legal research services. These services are managed by Service-wide Policy, Directives, and Electronic Research.
- Although the IRS agents could perform tax and legal research using a search engine such as Google, MSN, Yahoo, or AOL, the IRS agent uses the commercial electronic research services provided by the IRS.
- Once again the IRS collection division uses this on a limited basis unless it is a large dollar case. Both CID and large dollar case group are more likely to use these tools.
- These electronic research services are fully linked to cited references which allow access to all tax law research material from one place.
Department of Motor Vehicles
All states and the District of Columbia have a Department or Office of Motor Vehicles DMV.
- The Department of Motor Vehicles require state residents who own a motor vehicle to register their motor vehicle or vehicles, and require state residents who drive a motor vehicle to hold a valid driver license. In addition to driver licenses, motor vehicle departments issue identification cards to persons who require an ID card. The ID card looks like a driver license, but is used for identification purposes only. This is a great locator tool for individuals that have not filed their tax returns.
- Information maintained by the various motor vehicle departments varies from state to state. Most states provide driver information, secured ownership information, lien holders, and vehicle information on cars, trucks, etc. ID card information is also provided. The IRS will use this information to seize your car if it comes down to that.
- Information from twenty-five state motor vehicle departments at the writing and editing of this document, are now on the IRS system. Due to contractual and regulatory restrictions, some states are not available, and it is illegal to make this information public in some other states. Some collection areas have been able to arrange for direct data base access to motor vehicle records.