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.

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All labels observed (16)

Label	Occurrences
Internal Revenue Service canonical	166
Bureau of Internal Revenue	4
IRS	2
Commissioner of Internal Revenue	1
IRS Wage and Investment Division	1
Internal Revenue Service (through Harold Crick)	1
Internal Revenue Service Collection Division	1
Internal Revenue Service Criminal Investigation	1
Internal Revenue Service facilities	1
Internal Revenue Service facilities (New Carrollton)	1
Internal Revenue Service in court on tax matters	1
Internal Revenue Service leadership	1
Internal Revenue Service offices	1
Statistics of Income Division, Internal Revenue Service	1
United States federal tax administration	1
federal tax administration	1

How this entity was disambiguated

This entity first appeared as the object of triple T10682 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Internal Revenue Service
Context triple: [United States Department of the Treasury, oversees, Internal Revenue Service]

A. United States Department of the Treasury
The United States Department of the Treasury is the federal executive department responsible for managing national finances, including collecting taxes, producing currency, and formulating economic and fiscal policy.
B. Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
C. National Archives and Records Administration
The National Archives and Records Administration (NARA) is an independent U.S. federal agency responsible for preserving and providing access to the nation’s government records and historical documents.
D. Securities and Exchange Commission
The Securities and Exchange Commission is the U.S. federal agency responsible for regulating securities markets, enforcing securities laws, and protecting investors.
E. Bureau of Economic Analysis
The Bureau of Economic Analysis is a U.S. government agency that produces key economic statistics, including national income and product accounts such as GDP, to inform public and private decision-making.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

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

A. United States Department of the Treasury
The United States Department of the Treasury is the federal executive department responsible for managing national finances, including collecting taxes, producing currency, and formulating economic and fiscal policy.
B. Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
C. United States Department of Justice
The United States Department of Justice is the federal executive department responsible for enforcing U.S. law, ensuring public safety, and overseeing agencies such as the FBI and the Bureau of Prisons.
D. National Archives and Records Administration
The National Archives and Records Administration (NARA) is an independent U.S. federal agency responsible for preserving and providing access to the nation’s government records and historical documents.
E. United States Department of Labor
The United States Department of Labor is a federal executive department responsible for promoting the welfare of wage earners, improving working conditions, and overseeing labor-related laws and programs in the United States.
F. None of above. chosen

Statements (59)

Predicate	Object
instanceOf	federal agency ⓘ tax authority ⓘ
abbreviation	Internal Revenue Service self-linksurface differs ⓘ surface form: 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 government ⓘ surface form: 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	United States government ⓘ surface form: 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	Internal Revenue Service self-linksurface differs ⓘ surface form: Bureau of Internal Revenue
provides	online tax services ⓘ taxpayer education ⓘ
reportsTo	Secretary of the Treasury ⓘ surface form: 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 ⓘ

How these facts were elicited

Referenced by (185)

Full triples — surface form annotated when it differs from this entity's canonical label.

Assistant Attorney General for the Tax Division → worksWith → Internal Revenue Service ⓘ

Office of Review within the Tax Division → worksWith → Internal Revenue Service ⓘ

Social Security wage base limit → usedBy → Internal Revenue Service ⓘ

Form W-2 → issuedBy → Internal Revenue Service ⓘ

Form W-2 → governingBody → Internal Revenue Service ⓘ

Form W-2 → introducedBy → Internal Revenue Service ⓘ

Employee Retirement Income Security Act of 1974 → administeredBy → Internal Revenue Service ⓘ

ERISA → administeredBy → Internal Revenue Service ⓘ

COBRA → enforcedBy → Internal Revenue Service ⓘ

Form 941 → issuedBy → Internal Revenue Service ⓘ

Consolidated Omnibus Budget Reconciliation Act of 1985 → enforcedBy → Internal Revenue Service ⓘ

BSA → enforcedBy → Internal Revenue Service ⓘ

subject surface form: Bank Secrecy Act

Revenue Act of 1934 → implementedBy → Internal Revenue Service ⓘ

this entity surface form: Bureau of Internal Revenue

FATCA Form 8938 → administeredBy → Internal Revenue Service ⓘ

Earned Income Tax Credit → administeredBy → Internal Revenue Service ⓘ

Lanham, Maryland → hasNearbyFederalAgency → Internal Revenue Service ⓘ

this entity surface form: Internal Revenue Service facilities (New Carrollton)

TIGTA → oversightOf → Internal Revenue Service ⓘ

TIGTA → independentFrom → Internal Revenue Service ⓘ

Internal Revenue Service Restructuring and Reform Act of 1998 → primarySubject → Internal Revenue Service ⓘ

this entity surface form: United States federal tax administration

Internal Revenue Service Restructuring and Reform Act of 1998 → reorganizedAgency → Internal Revenue Service ⓘ

Taxpayer Advocate Service → partOf → Internal Revenue Service ⓘ

Taxpayer Advocate Service → parentOrganization → Internal Revenue Service ⓘ

Taxpayer Advocate Service → isIndependentWithin → Internal Revenue Service ⓘ

Taxpayer Advocate Service → operatedBy → Internal Revenue Service ⓘ

Taxpayer Advocate Service → worksWith → Internal Revenue Service ⓘ

IRS-CI → parentOrganization → Internal Revenue Service ⓘ

New York State tax commissioner → collaboratesWith → Internal Revenue Service ⓘ

Federal Unemployment Tax Act → administeredBy → Internal Revenue Service ⓘ

Federal Unemployment Tax Act → complianceEnforcedBy → Internal Revenue Service ⓘ

IRS Criminal Investigation → partOf → Internal Revenue Service ⓘ

IRS Criminal Investigation → parentAgency → Internal Revenue Service ⓘ

Helvering v. R.J. Reynolds Tobacco Co. → involves → Internal Revenue Service ⓘ

Helvering v. R.J. Reynolds Tobacco Co. → relatedField → Internal Revenue Service ⓘ

this entity surface form: federal tax administration

Community Renewal Tax Relief Act of 2000 → implementedThrough → Internal Revenue Service ⓘ

Subchapter S → administeredBy → Internal Revenue Service ⓘ

T.C. → hearsCasesFrom → Internal Revenue Service ⓘ

subject surface form: United States Tax Court

T.C. → isIndependentOf → Internal Revenue Service ⓘ

subject surface form: United States Tax Court

Tax Court Memorandum Opinions → usedBy → Internal Revenue Service ⓘ

Subchapter L → administeredBy → Internal Revenue Service ⓘ

Subtitle B – Estate and Gift Taxes → administeredBy → Internal Revenue Service ⓘ

Subtitle D – Miscellaneous Excise Taxes → administeredBy → Internal Revenue Service ⓘ

Subtitle D – Miscellaneous Excise Taxes → enforcedBy → Internal Revenue Service ⓘ

Subtitle F – Procedure and Administration → appliesTo → Internal Revenue Service ⓘ

Subtitle H – Financing of Presidential Election Campaigns → administeredBy → Internal Revenue Service ⓘ

Subtitle H – Financing of Presidential Election Campaigns → enforcedBy → Internal Revenue Service ⓘ

Subtitle I – Trust Fund Code → administeredBy → Internal Revenue Service ⓘ

Subtitle I – Trust Fund Code → enforcedBy → Internal Revenue Service ⓘ

26 U.S.C. § 6672 → administeredBy → Internal Revenue Service ⓘ

26 U.S.C. § 6672 → enforcedBy → Internal Revenue Service ⓘ

this entity surface form: Internal Revenue Service Collection Division

All labels observed (16)

How this entity was disambiguated Show

Statements (59)

How these facts were elicited Show

Referenced by (185)

How this entity was disambiguated

How these facts were elicited