C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER H—INTERNAL REVENUE PRACTICE › PART 601—STATEMENT OF PROCEDURAL RULES › Subpart F—Rules, Regulations, and Forms

26 C.F.R. § 601.602

Tax forms and instructions

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(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.

(b) Other forms and instructions. In addition to tax return forms, the Internal Revenue Service furnishes the public copies of other forms and instructions developed for use in complying with the laws and regulations. These forms and instructions lead the taxpayer step-by-step through data needed to accurately report information required by law.

(c) Where to get forms and instructions. The Internal Revenue Service mails tax return forms to taxpayers who have previously filed returns. However, taxpayers can call or write to district directors or directors of service centers for copies of any forms they need. These forms are described in Publication 676, Catalog of Federal Tax Forms, Form Letters, and Notices, which the public can buy from the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

[46 FR 26055, May 11, 1981]
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1990–2026 · leading case: Rjr Nabisco, Inc. v. United States, 955 F.2d 1457 (11th Cir. 1992).
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Rjr Nabisco, Inc. v. United States, 955 F.2d 1457 (11th Cir. 1992). “The relevant revenue procedure read: 26 CFR 601.602: Forms and instructions Sec.”
United States v. Donald L. Bowers Janet E. Bowers, 920 F.2d 220 (4th Cir. 1990). “” 26 C.F.R. § 601.602 (c) plainly satisfies this standard.”
City Sec. Corp. v. Dep't of State Revenue, 704 N.E.2d 1122 (Ind. T.C. 1998). “See 26 C.F.R. § 601.602 (1998). 6 .This holding does not consider whether the bonds held by City are inventory nor precisely what qualifies as inventory.”
Sirius Solutions v. CIR (5th Cir. 2026). “at 394; accord Bittner, 598 U.S. at 97 & n.5. 3 All the more so here, as the IRS’s instructions “explain the requirements of the Internal Revenue Code” to the public and “help taxpayers comply with the law.”
Woods v. Comm'r, Irs, 8 F. Supp. 2d 1357 (M.D. Fla. 1998). · cites it 2× “Plaintiff also asserts her right to be heard by this Court primarily through 26 C.F.R. § 601.602 (a), which Plaintiff claims states the purpose of the tax system, 8 and through Flora v.”
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