Internal Revenue Service
E2056
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
All labels observed (16)
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independent U.S. federal agency responsible for preserving and providing access to the nation’s government records and historical documents.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
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Internal Revenue Service Description of subject: The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
Referenced by (185)
Full triples — surface form annotated when it differs from this entity's canonical label.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
→
enforcedBy
→
Internal Revenue Service
ⓘ
Federal Historic Preservation Tax Incentives program in California
→
coordinatedWith
→
Internal Revenue Service
ⓘ
this entity surface form:
Bureau of Internal Revenue
Tax Division of the United States Department of Justice
→
coordinatesWith
→
Internal Revenue Service
ⓘ
subject surface form:
403(b) plan
this entity surface form:
IRS
this entity surface form:
Internal Revenue Service offices