How We Verify Everything on This Site

The sources we check against

Four primary sources sit above everything we publish. When a source and a summary disagree, the source wins, including over our own summary.

• The Internal Revenue CodeThe tax law itself, as passed by Congress. We read it at the official U.S. Code and on IRS.gov, cited to the section number.
• The Internal Revenue ManualThe procedures IRS employees follow. We cite it at the section level and point you to confirm the current subsection at irs.gov/irm, because it changes without public notice.
• IRS forms, instructions, and publicationsThe actual forms a taxpayer files and the IRS instructions that govern them.
• Treasury Regulations and the eCFRThe regulations that interpret the Code, read at the official electronic Code of Federal Regulations.

How we cite

Citations here are specific and checkable, not decoration. We give you the section number and, wherever it helps, a live link straight to the controlling source so you can open it and read it. Internal Revenue Manual references are given at the section level, with a pointer to verify the exact subsection at IRS.gov, since the Manual is updated quietly and often. Every guide closes with the sources it relied on and a disclaimer naming the specific Internal Revenue Code, Internal Revenue Manual, and Circular 230 sections that apply.

What we will not do

The standard is as much about restraint as research.

• We do not invent cases or rulingsThe only court decisions we cite are real and named, and we cite them only in the materials they actually apply to.
• We do not pad citations to look authoritativeA reference is there because it controls the point, or it is not there at all.
• We do not promise an IRS outcomeNo one can. Be skeptical of anyone who guarantees one.

Why we work this way

Tax procedure moves constantly. Deadlines, dollar thresholds, penalty rates, and program names all shift, and a guide that was correct last year can be wrong today. Tying every claim to a live primary source means you are never relying on a stale snapshot. You can open the link, read the current rule, and confirm it still says what we say it says. That is the entire point, and it is the reason you can trust what you read here without taking anyone's word for it.

The limits of this standard

Careful sourcing makes our content accurate. It does not make it advice. Everything here is educational. The IRS decides each case on its own facts, tax law changes, and the Internal Revenue Manual does not carry the force of law. Confirm any rule, form, or deadline at IRS.gov before you act, and talk to a licensed enrolled agent, CPA, or tax attorney before making a decision. TaxCleanse.com is not affiliated with the Internal Revenue Service or any government agency.