the Internal Revenue Bulletin, which are binding on the IRS Private letter rulings on specific issues, applicable only to the taxpayer who applied for the ruling IRS Publications providing informal instruction to the public on tax matters IRS forms and instructions A comprehensive web site Informal (nonbinding) advice by telephone Alcohol and Tobacco Tax and Trade Bureau The Alcohol and Tobacco Tax Trade Bureau (TTB), a division of the Department of the Treasury, enforces federal excise tax laws related to alcohol, tobacco, and firearms. TTB has six divisions, each with discrete functions: Revenue Center: processes tax returns and issues permits, and related activities Risk Management: internally develops guidelines and monitors programs Tax Audit: verifies filing and payment of taxes Trade Investigations: investigating arm for non-tobacco items Tobacco Enforcement Division: enforcement actions for tobacco Advertising, Labeling, and Formulation Division: implements various labeling and ingredient monitoring Criminal enforcement related to TTB is done by the Bureau of Alcohol, Tobacco, Firearms, and Explosives, a division of the Justice Department. Customs and Border Protection U.S. Customs and Border Protection (CBP), an agency of the United States Department of Homeland Security, collects customs duties and regulates international trade. It has a workforce of over 58,000 employees covering over 300 official ports of entry to the United States. CBP has authority to seize and dispose of cargo in the case of certain violations of customs rules. State administrations Every state in the United States has its own tax administration, subject to the rules of that state's law and regulations. For example, the California Franchise Tax Board. These are referred to in most states as the Department of Revenue or Department of Taxation. The powers of the state taxing authorities vary widely. Most enforce all state level taxes but not most local taxes. However, many states have unified state-level sales tax administration, including for local sales taxes. State tax returns are filed separately with those tax administrations, not with the federal tax administrations. Each state has its own procedural rules, which vary widely. Local administrations Most localities within the United States administer most of their own taxes. In many cases, there are multiple local taxing jurisdictions with respect to a particular taxpayer or property. For property taxes, the taxing jurisdiction is typically represented by a tax assessor/collector whose offices are located at the taxing jurisdiction's facilities. Legal basis The United States Constitution provides that Congress "shall have