In recognition of National Small Business Week, the Internal Revenue Service has made available a number of free online resources to help the nation's 45 million small business and self-employed taxpayers with their tax responsibilities.

The small business section of the IRS Web site,, provides resources and information on starting and operating a business. Offerings include an online classroom with a series of self-directed workshops for small business owners, and information on topics including employer ID numbers, employment taxes, and how to recognize and avoid tax scams.

Taxpayers can also make tax payments, find out how to set up and distribute retirement plans, and order free products, including the 2005 Small Business Resource Guide CD-ROM. The CD includes business tax forms, instructions and publications, along with the new tax law changes for 2005, helpful Web links and the IRS Tax Map.

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