Helpful and IRS are not usually used in the same sentence, but the often maligned government agency has a web resources site, Small Business and Self-Employed One-Stop Resource, with helpful links and information for starting, operating and yes, closing a small business. Of course you can find all the tax implications, forms and regulations, but you can also find information about tax scams, identity theft, and links to all kinds of small business/self-employed resources. At this website, the IRS is being helpful. Enjoy the season! 
