misc.taxes.moderated is a Usenet newsgroup. "Usenet (USEr NETwork) is a global, decentralized, distributed Internet discussion system" (Wikipedia definition). Since it is a moderated newsgroup, there are essentially no spam or off-topic postings, and regular contributions by experienced tax professionals generally makes this a valuable source of information.
Your ISP (Internet service provider) may include Usenet (sometimes referred to as NNTP) access as part of the service you receive. If so, follow the instructions your ISP provides for configuring and using your Usenet access.
Alternately, if you simply want a glimpse of typical discussions on the group, or your ISP does not provide Usenet access, you can view discussions for this Usenet newsgroup at Google Groups, which is a free service supported by advertising. You can also post questions to the group from the same site if you have a Google account. There are other newsgroup services available, usually for a service fee. The Wikipedia article on "Usenet" is a good starting point for further information on Usenet in general.
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