Internal Revenue Service
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"IRS" redirects here. For other uses, see IRS (disambiguation).
Internal Revenue Service
IRS
Agency overview
Formed
July 9, 1953
Preceding Agency
Bureau of Internal Revenue
Jurisdiction
Federal government of the United States
Headquarters
Washington, D.C.
Employees
86,585 (2006)
Agency Executive
Commissioner of Internal Revenue, Douglas H. Shulman
Parent agency
Department of the Treasury
Website
www.irs.gov
Taxation in the United States
This article is part of the series:
Politics and government of
the United States
Federal taxation
Authority · History
Internal Revenue Service
Court · Forms · Code
Income tax · Payroll tax
Alternative Minimum Tax
Estate tax · Excise tax
Gift tax · Corporate tax
Capital gains tax
State & local taxation
State income tax
Sales tax · Use tax
Property tax
State tax levels
Federal tax reform
· Competitive Tax Plan
· Efficient Taxation of Income
· Real Property Use Tax
· Taxpayer Choice Act
· USA Tax
· Value Added Tax
FairTax · Flat tax
Tax protester arguments
· Tax protester
· Tax protester history
· America: Freedom to Fascism
· The Law that Never Was
· Cheek v. United States
Notable tax protesters
· Irwin Schiff
· Richard Michael Simkanin
· Robert Clarkson
· Tom Cryer
· Vivien Kellems
· Wayne C. Bentson
· Wesley Snipes
· William J. Benson
Constitutional
Statutory · Conspiracy
Taxation by country
Australia
British Virgin Islands
Canada
China
Colombia
France
Germany
Hong Kong
India
Indonesia
Ireland
Netherlands
New Zealand
Peru
Russia
Singapore
Tanzania
United Kingdom
United States
European Union
v ? d ? e
Tax rates around the world
Tax revenue as % of GDP
Part of the Taxation series
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The Internal Revenue Service (IRS) is the United States federal government agency that collects taxes and enforces the internal revenue laws. The official U.S. Treasury regulations provide (in part):
The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed.
? 26 C.F.R. section 601.101(a).