NLA REVIEW	Tax World—An Internet Tax Resource by Professor Thomas C. Omer	Spring 1997

Introduction

Tax World (http://omer.actg.uic.edu) is an Internet gateway that provides access to local, state, national, and international tax resources. Tax World was originally intended as a student aid; however, the need for an Internet site that provided access to tax resources without a sales pitch was soon apparent. Tax World has no pictures or interactive features. Its only concession to "flash" is an animated GIF of a spinning globe on the front page. Tax World accepts no private funding or advertising and its stated purpose (http://omer.actg.uic.edu/purpose.html) is "the dissemination of tax information on the net."

Overview

Tax World has eight sections, Tax Information Sites, Hometown, Tax Policy and Comments, A History of Taxation, Tax Courses Online, Downloadable Files, The Language of Tax, and 1996 Tax Forms. All Tax World sections and links are annotated. This sets Tax World apart from other gateways on the net. Each link has been researched for its appropriateness given Tax World's stated purpose. The annotations reduce visitor search time for relevant information Tax World is also indexed with a site specific search engine available to visitors.

Most visitors to Tax World in search of tax information for their professional or personal use visit the "Tax Information Sites" section. The 1996 Tax Forms section is new this year. It provides a list of common tax forms, just in case the IRS site is busy. This section will be expanded for the 1997 tax season. The other six sections are primarily student oriented, but contain items that may be of interest to new visitors. For example, the Tax Policy and Comment section provides a place for visitors to publish comments about current tax issues. The section "A History of Taxation" reviews how taxes have affected behavior throughout history.

The "Tax Information Sites"(http:// omer.actg.uic.edu/OtherSites/sendem.htm) section of Tax World is divided into eight sections. Seven sections, Legislative Tax Resources, Government Agency Tax Resources, State Tax Resources, International Tax Resources, City Tax Resources, Dealing with Property Taxes, and Tax Tools are most relevant to the Tax World visitor seeking tax information. The eighth section, American Taxation Association, links the visitor to an association of Tax Academics and Professionals, concerned with teaching tax at the undergraduate and graduate levels and conducting research on various tax issues. A summary of the information available through the "Tax Information Sites" section is provided below.

The list of links in this section is short; however, a link to one of most powerful information dissemination tools available on the net is located here. The House of Representatives sponsors an information server called "Thomas". Thomas (named after Thomas Jefferson) provides current and previous Congressional session bills online, the Congressional Record, and other information about the legislative process. Thomas is "keyword searchable" and provides a summary of each bill's activity as well as current status. The entire text of any bill can be downloaded. Additional links in this section include information about proposed flat tax systems and a directory of the House of Representatives.

This section provides a list of government agencies relevant to seekers of tax information. The list includes the IRS's Digital Daily page, the Tax Division of the Department of Justice, the SEC (financial statement information), the Government Accounting Office, FedWorld (government documents), the Social Security Administration, the Treasury Department, the General Services Administration, and the U.S. Census Bureau.

Check out the IRS's Digital Daily. When it's not busy (tax season), this page has all the documentation you normally receive in the mail or trek to the local library or Post Office to obtain. Forms and documentation for the current filing year are usually available before the end of the tax year. Downloadable files are stored as pdf (a format which requires Adobe Acrobat Reader free from http://www.abobe.com, Postscript (two versions), and SGML (standard generalized markup language). This is a very useful site.

This section provides access to state tax information sites. The State's Department of Revenue or Division of Finance usually supports these sites. States are added to this section if they provide sufficient information on their web sites to complete your tax return. The criterion requires that the state provide forms, online tax law, and downloadable publications. Currently 41 states meet this criterion. There is a wide range of services available on individual state sites but currently no state provides web based tax return filing. The need for and dissemination of state tax information is one of the fastest growing areas on the Internet. Expect to see the offerings in this section expand quickly. Visitors to Tax World are invited to suggest State sites for consideration

Currently, 19 countries are listed in the international section of Tax World. The section also includes a link to a tax institute that offers training on European tax law. A government agency or a non-profit organization in the country sponsors most of the international sites. Many of the international sites provide tax information to assist businesses that are considering local investments. On some pages the information is specific to individuals concerned about temporary foreign assignments. There are additional international sites on the net that are not included in Tax World. However, the overriding consideration for inclusion in this section of Tax World is an English version of the tax information.

These sections are probably least relevant to Tax World visitors trying to file tax returns. However, both sections provide examples of how cities and counties use current technology to provide information about property taxes and local income taxes to constituents. The motivation for these two sections is to provide ideas about using current technology to disseminate information. Some of the property tax sites are quite sophisticated and well worth the visit.

This section is of primary interest to a Tax World visitor interested in tax law, government regulation, or case law research. Visitors access the U.S. Tax Code, the U.S. Code of Federal Regulations (all regulations, not just tax), the Federal Register, and Proposed Tax Regulations.

The Federal Court Decisions section (http://omer.actg.uic.edu/OtherSites/Courtdecisions.html) provides links to court cases published by the Supreme Court and all of the Circuit Courts of Appeal. A new addition "Oyez, Oyez, Oyez" allows visitors to listen to formal arguments before the Supreme Court from as early as 1956.

If the links listed above don't satisfy your needs, links to current tax law updates (supported by Research Institute of America, Bureau of National Affairs [BNA], and Tax Analysts), a guide for doing tax research (sponsored by the University of Illinois Law School) and an on-line tax estimator are provided. Also provided are links to discussions by other tax practitioners (check out "Practitioner's Speak" from BNA) and information about the amount of tax revenue collected by local, state, and federal taxing authorities (U.S. Census Bureau, Tax Collection Database). The files are downloadable and represent quarterly tax collections since 1962.

If you have visited Tax World and can't find what you need, ask. Tax World is always under construction and new links are added as they are researched. An email to tcomer@uic.edu will result in a reply and a suggestion about where the information might be located. All requests for information receive a response, usually the same day.

In conclusion I will remind you of Tax World's purpose, "the dissemination tax information on the net." I hope I have provided Internet users an effective, efficient resource for accomplishing their tax information collection needs. Remember, all suggestions for improvement are welcome and taken seriously. See you on the WEB.

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