The Internal Revenue Service has beefed up its forms-distribution and telephone assistance services to help taxpayers adjust to the new tax code.

For tax forms, call 1-800-424-FORM. Or write: Forms Distribution Center, PO Box 25866, Richmond, Va., 23260.

Publication 920, a 55-page explanation of the provisions of the new tax code affecting individuals, can be ordered through the 800 number, or can be obtained from the Richmond center, some public libraries and all local IRS offices.

For telephone help in filling out your tax return, here are the numbers to call:

District, Montgomery County or Prince George's residents: 488-3100.

Northern Virginia residents: 557-9230.

Baltimore: 1-301-962-2590.

Other locations: 1-800-424-1040.

The IRS also operates volunteer centers where elderly and low-income taxpayers can have their returns prepared for free. Qualified taxpayers should call the local assistance number listed above and ask for the taxpayer-education coordinator to obtain a list of sites and times.

In addition, a private volunteer group, Community Tax Aid Inc., provides free tax return preparation for families with incomes of less than $15,000 and individuals with incomes of less than $10,000. For information on this service, a recorded message is available on 659-9472.