The Internal Revenue Service Web site, (www.irs.gov), reminds me of a scholarly clown -- silly in appearance yet sober in intellect. But do not be fooled by The Digital Daily front page that greets you upon arrival, because there is plenty of information for both you and your clients, although most of it is accessed from links at the bottom of the page.

The Digital Daily is intended to project the image of a newspaper, serving up tax news for a range of levels -- from first-time, teen tax payers to business owners and tax professionals desiring to learn about electronic filing. As with most of the site, the news service is devoted to the lay person. You can turn that to your advantage by directing clients, both for the efficiency and public relations value, to basic information provided through links like Taxpayer Shortcut and Tax Interactive.

The layout of the site doesn't make sense, yet why fuss over small things with the IRS. For links germane to the tax practitioner you have to scroll down to a list in text form, but the goods are there for the clicking. Try Tax Regs in English, which, as the name implies, gives you access a host of regulations and laws. Foremost are the US Code and the Code of Federal Regulations, where you can search for Title 26 Internal Revenue, among other options. Tax Regs also offers a list of Tax Regulations issued since August 1, 1995, plus changes in tax law created by the Internal Revenue Service Restructuring and Reform Act of 1998 and current Applicable Federal Rates.

Another significant link is Forms and Publications. This is an exceptionally practical area, with forms and instructions at the top. Forms are provided in several formats.The most common form is Adobe PDF, which require the free Adobe PDF Reader. The IRS has improved its forms service by allowing you to complete many forms online, but you have to print them to submit to the IRS. There's also a link to State Tax Forms which saves time locating your jurisdiction on your own. (But, be warned that the link won't let you leave by using the browser's Back button.)

A third important section is Electronic Services, where the IRS parades its entrance into the future of tax collection. Although you may get specific information regarding electronic filing for Individuals and Businesses, you'll probably want to head straight for the Tax Professional site. Additional links are provided to get you involved in filing client returns electronically, including the IRS e-file Application Package if you aren't already participating.

There is a lot more information you can examine at your leisure, like Tax Stats, IRS Newsstand and other links. Just don't let the IRS clown act deter you. While the site may be silly in appearance, it is definitely chock-full of easily accessible, need to know information, for lay persons and practioners alike.

Please send comments, questions and article proposals to information@smartpros.com.