"IRS" redirects here. For other uses, see IRS (disambiguation).
Internal Revenue Service
Agency overview
Formed
July 1, 1862; 161 years ago (1862-07-01)[1] (though the name originates from 1918)
Type
Revenue service
Jurisdiction
Federal government of the United States
Headquarters
Internal Revenue Service Building 1111 Constitution Ave., NW Washington, D.C. 20224 United States[2]
Employees
93,654 (2022)[3] (79,070 FTE) (2022)[4]
Annual budget
$14.3 billion (2022)[4]
Agency executive
Daniel Werfel, Commissioner
Parent agency
Department of the Treasury
Website
www.irs.gov
This article is part of a series on
Taxation in the United States
Federal taxation
Alternative minimum tax
Capital gains tax
Corporate tax
Estate tax
Excise tax
Gift tax
Generation-skipping transfer tax
Income tax
Payroll tax
Internal Revenue Service (IRS)
Internal Revenue Code (IRC)
IRS tax forms
Revenue by state
History
Constitutional authority
Taxpayer standing
Court
Protest
Evasion
Resistance
State and local taxation
State income tax
Property tax
Sales tax
State and local tax deduction
Use tax
Land value tax
State tax levels
Federal tax reform
Automated payment transaction tax
9–9–9
Competitive Tax Plan
Efficient Taxation of Income
FairTax
Flat tax
Hall–Rabushka flat tax
Kemp Commission
Taxpayer Choice Act
USA Tax
Value added tax
Border-adjustment tax
United States portal
v
t
e
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act.[5]
Internal Revenue Service Building on Constitution Avenue in Washington, D.C.IRS location sign on Constitution Avenue, Washington, D.C.
The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitution was ratified, authorizing Congress to impose a tax on income and leading to the creation of the Bureau of Internal Revenue. In 1953, the agency was renamed the Internal Revenue Service, and in subsequent decades underwent numerous reforms and reorganizations, most significantly in the 1990s.
Since its establishment, the IRS has been responsible for collecting some of the revenue needed to fund the federal government with the rest being funded through the Federal Reserve purchasing U.S. treasuries.[6] The IRS faces periodic controversy and opposition over its methods, constitutionality, and the principle of taxation generally. In recent years the agency has struggled with budget cuts and reduced morale.[7] As of 2018,[update] it saw a 15 percent reduction in its workforce, including a decline of more than 25 percent of its enforcement staff.[8] Nevertheless, during the 2017 fiscal year, the agency processed more than 245 million tax returns.
^"Office of Commissioner of Internal Revenue (Created by an act of Congress, July 1, 1862)". irs.gov. Retrieved October 21, 2018.
^Internal Revenue Service. "The Agency, its Mission and Statutory Authority". irs.gov. Retrieved October 21, 2018.
^"Open Government Data". Office of Personnel Management. Retrieved December 7, 2022.
^ ab"IRS Budget & Workforce". Department of Treasury Internal Revenue Service. Retrieved May 29, 2023.
^"Affordable Care Act Tax Provisions". Internal Revenue Service.
^Faria e Castro, Miguel; Jordan-Wood, Samuel (November 21, 2023). "The Fed's Remittances to the Treasury: Explaining the 'Deferred Asset'". www.stlouisfed.org. Archived from the original on March 27, 2024. Retrieved May 1, 2024.
^"ACTC letter to Congressional-Leadership" (PDF). American College Of Tax Counsel. July 13, 2016.
^Davison, Laura; Browning, Lynnley (June 28, 2018). "IRS Nominee Says He's Never Had a Client Under Audit for a Decade". Bloomberg. Retrieved September 19, 2020.
and 25 Related for: Internal Revenue Service information
The InternalRevenueService (IRS) is the revenueservice for the United States federal government, which is responsible for collecting U.S. federal taxes...
The InternalRevenueService Building is a federal building which serves as the headquarters of the InternalRevenueService. It is located at 1111 Constitution...
administration. The Code's implementing federal agency is the InternalRevenueService. Prior to 1874, U.S. statutes (whether in tax law or other subjects)...
The Bureau of InternalRevenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is a revenueservice for the Philippine government, which is responsible...
of the United States InternalRevenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider" by generally...
State InternalRevenueService (KWIRS) is the sole agency responsible for collection of tax and all other forms of internally generated revenue by the...
The InternalRevenue Manual (IRM) is an official compendium of internal guidelines for personnel of the United States InternalRevenueService (IRS). The...
Identification Number (FTIN), is a unique nine-digit number assigned by the InternalRevenueService (IRS) to business entities operating in the United States for the...
board established by the InternalRevenueService Restructuring and Reform Act of 1998 to oversee the InternalRevenueService. It usually meets four times...
The Rivers State InternalRevenueService (abbreviated RIRS) was formed in 1993 under the Board of InternalRevenue Law 1993 (No. 3). It is a government...
The Canada Revenue Agency (CRA; French: Agence du revenu du Canada; ARC) is the revenueservice of the Canadian federal government, and most provincial...
taxpayer of the right to file an administrative claim with the InternalRevenueService (IRS) for a refund and, if the claim is not allowed by the IRS...
10, 2017. "Forms, Instructions and Publications | InternalRevenueService". "InternalRevenueService | An official website of the United States government"...
activity. This HMRC/CTU would pursue suspects in the same way the US InternalRevenueService caught out Al Capone on tax evasion. These new powers included...
"Return of Organization Exempt From Income Tax") is a United States InternalRevenueService (IRS) form that provides the public with information about a nonprofit...
The InternalRevenueService Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III (Pub. L.Tooltip Public Law (United States) 105–206...
In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial...
The InternalRevenue Bulletin (also known as the IRB), is a weekly publication of the U.S. InternalRevenueService that announces "official rulings and...
for tax year 2023". InternalRevenueService. "IRS provides tax inflation adjustments for tax year 2022". InternalRevenueService. "IRS provides tax inflation...
table of the total federal tax revenue by state, federal district, and territory collected by the U.S. InternalRevenueService. Gross Collections indicates...
four revenue institutions namely the Customs, Excise and Preventive Service (CEPS), the InternalRevenueService (IRS), the Value Added Tax Service (VATS)...
Global Information
United States portal
