Internal Revenue Service

E2056

federal agency tax authority

The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.

Aliases (13)

Statements (59)

Predicate	Object
instanceOf	federal agency → tax authority →
abbreviation	IRS →
appliesToJurisdiction	United States federal tax system →
budgetSource	United States federal budget →
canImpose	civil tax penalties → tax levies → tax liens →
collaboratesWith	United States Department of Justice → state tax authorities in the United States →
collects	corporate income taxes → employment taxes → estate taxes → excise taxes → gift taxes → individual income taxes →
country	United States of America →
dateFormed	1862 →
employs	revenue agents → revenue officers → special agents → tax examiners → tax specialists →
enforces	compliance with federal tax obligations →
formedBy	United States federal government →
hasDivision	Appeals Office → Criminal Investigation Division → Large Business and International Division → Office of Chief Counsel → Small Business/Self-Employed Division → Tax Exempt and Government Entities Division → Wage and Investment Division →
headquartersLocation	Washington, D.C. →
issues	revenue procedures → revenue rulings → tax forms and instructions → tax regulations and guidance →
jurisdiction	federal government of the United States →
legalBasis	Internal Revenue Code → Title 26 of the United States Code →
operatesProgram	criminal tax investigations → electronic filing system → tax refund issuance → tax return processing → taxpayer assistance services → taxpayer audits →
oversees	administration of the Internal Revenue Code →
parentOrganization	United States Department of the Treasury →
partOf	United States Department of the Treasury →
predecessor	Bureau of Internal Revenue →
provides	online tax services → taxpayer education →
reportsTo	Secretary of the Treasury of the United States →
responsibleFor	administration of federal tax laws in the United States → collection of federal taxes in the United States → enforcement of federal tax laws in the United States →
subjectTo	oversight by the United States Congress →
supervisedBy	Commissioner of Internal Revenue →
website	https://www.irs.gov →

Referenced by (102)

Subject (surface form when different)	Predicate
26 U.S.C. § 6672 → ERISA → Earned Income Tax Credit → Employee Retirement Income Security Act of 1974 → FATCA Form 8938 → Federal Insurance Contributions Act taxes → Federal Unemployment Tax Act → Internal Revenue Code → Internal Revenue Code → Low-Income Housing Tax Credit → Subchapter L → Subchapter S → Subtitle B – Estate and Gift Taxes → Subtitle D – Miscellaneous Excise Taxes → Subtitle H – Financing of Presidential Election Campaigns → Subtitle I – Trust Fund Code → Title 26 of the United States Code →	administeredBy
26 U.S.C. § 6672 ("Internal Revenue Service Collection Division") → Bank Secrecy Act → COBRA → Consolidated Omnibus Budget Reconciliation Act of 1985 → Federal Insurance Contributions Act taxes → Foreign Bank and Financial Accounts Reports → Subtitle C – Employment Taxes → Subtitle D – Miscellaneous Excise Taxes → Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes → Subtitle H – Financing of Presidential Election Campaigns → Subtitle I – Trust Fund Code → Title 26 of the United States Code →	enforcedBy
Assistant Attorney General for the Tax Division → Congressional tax-writing committees → Office of Benefits Tax Counsel → Office of Chief Counsel ("IRS Wage and Investment Division") → Office of International Tax Counsel → Office of Review within the Tax Division → Office of Tax Legislative Counsel → Office of the General Counsel (U.S. Department of the Treasury) → Tax Division → Taxpayer Advocate Service →	worksWith
Criminal Investigation Division → IRS Appeals Office → IRS Criminal Investigation → Large Business and International Division → Small Business/Self-Employed Division → Tax Exempt and Government Entities Division → Taxpayer Advocate Service → Wage and Investment Division →	partOf
IRS-CI → Office of Chief Counsel → Small Business/Self-Employed Division → Tax Exempt and Government Entities Division → Taxpayer Advocate Service → Wage and Investment Division →	parentOrganization
Assistant Secretary for Tax Policy → New York State tax commissioner → Office of Tax Analysis → Office of Tax Policy →	collaboratesWith
Secretary of the Treasury → Treasury Inspector General for Tax Administration → United States Department of the Treasury → United States Department of the Treasury →	oversees
Criminal Investigation Division → IRS Appeals Office → IRS Criminal Investigation → Large Business and International Division →	parentAgency
United States Tax Court → United States Tax Court →	isIndependentOf
Form 941 → Form W-2 →	issuedBy
NMTC Program → Wage and Investment Division ("Internal Revenue Service leadership") →	oversightBy
Internal Revenue Service Restructuring and Reform Act of 1998 → Internal Revenue Service Restructuring and Reform Act of 1998 ("United States federal tax administration") →	primarySubject
Social Security wage base limit → Tax Court Memorandum Opinions →	usedBy
Internal Revenue Service ("IRS") →	abbreviation
Subtitle F – Procedure and Administration →	appliesTo
Seal of the United States Department of the Treasury →	associatedWith
Federal Unemployment Tax Act →	complianceEnforcedBy
U.S. Federal Statistical System ("Statistics of Income Division, Internal Revenue Service") →	componentAgency
Financial Crimes Enforcement Network ("Internal Revenue Service Criminal Investigation") →	cooperatesWith
Tax Exempt and Government Entities Division →	employer
Form W-2 →	governingBody
Prohibition era in the United States ("Bureau of Internal Revenue") →	governmentAgencyInvolved
Lanham, Maryland ("Internal Revenue Service facilities (New Carrollton)") →	hasNearbyFederalAgency
Commissioner of Internal Revenue →	headOf
United States Tax Court →	hearsCasesFrom
Suitland Federal Center ("Internal Revenue Service facilities") →	housesAgency
Revenue Act of 1934 ("Bureau of Internal Revenue") →	implementedBy
Community Renewal Tax Relief Act of 2000 →	implementedThrough
TIGTA →	independentFrom
Form W-2 →	introducedBy
Helvering v. R.J. Reynolds Tobacco Co. →	involves
Taxpayer Advocate Service →	isIndependentWithin
Taxpayer Advocate Service →	operatedBy
TIGTA →	oversightOf
Helvering v. Davis ("Commissioner of Internal Revenue") →	petitionerRole
Internal Revenue Service ("Bureau of Internal Revenue") →	predecessor
Helvering v. R.J. Reynolds Tobacco Co. ("federal tax administration") →	relatedField
Foreign Bank and Financial Accounts Reports →	relatedTo
Internal Revenue Service Restructuring and Reform Act of 1998 →	reorganizedAgency
Tax Division ("Internal Revenue Service in court on tax matters") →	represents