About the OneLine Tax Code.

My name is Thomas and I enjoy researching tax law.

In 2005, after having completed a tax season of work with a tax preparation facility, I had read about Enrolled Agents for the first time and, without conducing much more study than I had undertaken to be eligible for employment at that facility, decided to take the first of the three Special Enrollment Examinations to see how difficult they really are and if I would pass. I did not pass the test at that time.

In the years that followed, I looked through the resources online which those looking to pass the SEE were told to use. After some months of reading IRS publications in a haphazard manner, I quickly became frustrated with not knowing if I was making any real progress in learning and constantly having to look up IRC references as they came up in my research. My efforts in tax code research were not aided by my curiosity of tax code references within the tax code itself, and I would commonly find myself jumping from one section to the next and eventually lose focus on what I originally was looking up. At this point I was wishing for a quicker way to find what I was looking for in the tax code.

While I wasn't the kind of computer nerd which spent sleepless nights looking for ways to hack into websites and infiltrate corporate mainframes, I always have had an interest in computer technology as I grew up. Before undertaking my career in tax service I had acquired a Bachelor's degree in Computer Information Services - which basically entailed programming. One of the tenets enforced in computer programming is to have consistent presentation of code, particularly with that of line breaks. In keeping with the limitation of the old computer displays and printers, it was commonly accepted that 80 characters was the normal maximum length of a single line of text.

With that tenet in mind, and having become frustrated enough with my studying efforts and not finding any other resources which summarized the tax code content, I decided that the only way to have such a summary of the tax code would be to make it myself. So in September of 2007, I started at Section 1 of the Internal Revenue Code (which, in retrospect, is not the ideal Section to begin this kind of project), reworded each item as best as I thought possible using 80 characters or less, and continued from there. After two years, I had finished the initial phase and had effectively rewritten the entire tax code.

Less than a year after that, I had passed all three parts of the SEE and I am now an Enrolled Agent as well as a member of the NAEA. I had created this site with the intent of having this content as reference material throughout my tax service career and I find myself referring to it regularly whenenver IRC citations are used. I'd rather have one document and know exactly where to look within it to find what I need to research, rather than spend countless moments doing nothing but searching for what I know I want to read. I hope you find this website useful as well.

 
 
 
Rules and abbreviations. Table of Contents - 26 USC The OneLine Tax Code.
The above links will open their pages in new browser windows.
Home Page.