Internal Revenue Service

The Internal Revenue Service (IRS) is the tax administration agency of the United States, operating as a bureau of the Department of the Treasury. Its core duties include collecting federal taxes, processing tax returns, issuing refunds, and administering and enforcing the Internal Revenue Code. The agency's functions include taxpayer assistance, audits and examinations, and collection activity, as well as the administration of certain credits and benefit programs delivered through the tax system. Its Criminal Investigation division investigates potential violations of tax law and related financial offenses. The IRS operates nationwide and is led by a commissioner, working within the policy framework set by Congress and the Treasury.