It may be made by a contractor but it’s the IRS’ official free filing solution without the sort of income and situation limitations that exist with the free filing products.
That said, I prefer TurboTax’s better competitors like FreeTaxUSA because filling out the forms yourself still really sucks. In the crappy system we have the best you can do is either find a cheap and decent commercial filing solution or get yourself a tax professional, because everything else is a huge time waste.
These Terms of Service ("Agreement") is a legal agreement between you ("you", "your", "licensee"), and On-Line Taxes, Inc. ("OnLine Taxes", "we", "our" or "us").
That doesn't sounds like the IRS to me. Maybe they do work for the IRS, but it's not them.
Unfortunately it has no support for AMT on Form 1116 (Foreign Tax Credit).
I believe taking any FTC requires doing a full AMT calculation (instructions for schedule 2 line 1) which includes a separate AMT version of 1116, so as far as I know FFF is useless for anyone that takes FTC.
HMRC must provide a free software solution that covers a large portion of income tax and national insurance.