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Internal Revenue Service

1111 Constitution Avenue NW., Washington, DC 20224


Chief of StaffKevin Q. McIver

Deputy Commissioners

Deputy Commissioners
Operations SupportJeffrey Tribiano
Services and EnforcementSunita Lough

The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (26 U.S.C. 7802). The Internal Revenue Service (IRS) administers and enforces the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. It collects the proper amount of tax revenue, at the least cost to the public, by efficiently applying the tax law with integrity and fairness. The IRS aims for the highest possible degree of voluntary compliance in accordance with the tax laws and regulations; advises the public of their rights and responsibilities; determines the extent of compliance and the causes of noncompliance; properly administers and enforces the tax laws; and continually searches for and implements new, more efficient ways of accomplishing its mission. The IRS ensures satisfactory resolution of taxpayer complaints; provides taxpayer service and education; determines, assesses, and collects internal revenue taxes; determines pension plan qualifications and exempt organization status; and prepares and issues rulings and regulations to supplement the provisions of the Internal Revenue Code.

Most of the collected revenues depend on the individual income tax and the social insurance and retirement taxes. Other major revenue sources are corporate income, excise, estate, and gift taxes. The 16th Amendment of the Constitution, ratified on February 3, 1913, gave Congress the authority to levy taxes on the income of individuals and corporations.

Sources of Information

Business Opportunities

Information on and resources for doing business with the IRS are available on its "Procurement" Web page. | Email:

Career Opportunities

To carry out its mission, the IRS relies on accountants, appeals officers, artificial intelligence analysts, attorneys, budget analysts, computer research analysts, contact representatives, data transcribers, engineers, human resources specialists, information technology specialists, internal revenue agents and officers, mathematical statisticians, operations research analysts, policy analysts, program analysts, risk analysts, special agents, tax compliance officers, tax examiners, tax law specialists, and other professionals.

In 2020, the IRS ranked 223d among 411 agency subcomponents in the Partnership for Public Service's Best Places To Work Agency Rankings.

Charities / Nonprofits

Tax information for charities and nonprofit organizations is available online.

Contact Information

At the bottom of its "Let Us Help You" web page, the IRS posts phone numbers for those who seek assistance.

Forms / Publications

Current forms, instructions, and publications may be downloaded from the IRS's website.

Freedom of Information Act (FOIA)

In 1966, President Lyndon B. Johnson's approval of the FOIA gave the right to access documents or records belonging to the executive branch of the Federal Government to any person. The statute is based on the presumption that the Government and its information belong to the public. The IRS may withhold, however, documents or records shielded from disclosure by one of the statute's nine exemptions, and it must withhold them when disclosure is prohibited by law.

The IRS maintains an online library whose contents are arranged by subject category.

Frequently Asked Questions (FAQs)

The IRS posts answers to FAQs.

Identity Theft

The IRS responds to tax-related identity theft with an aggressive strategy of prevention, detection, and victim assistance. The IRS continues to make progress against this crime, and it remains one of the agency's highest priorities. The IRS is committed to helping victims of identity theft resolve their cases as quickly as possible.

Language Resources

Assistance in additional languages is available on the "Languages" web page.


The IRS posts news items online.

Reading Rooms

Public reading rooms are located in the national office and in each territory office.

Retirement Plans

The IRS website has resources for and a trove of information on retirement plans.

Tax Assistance

The IRS provides taxpayers with year-round tax information and assistance, primarily through its website and toll-free telephone system. Answers to many tax-related questions can be found on the IRS's website. The toll-free telephone numbers are listed in local telephone directories and in the annual tax form packages. The telephone system can accommodate the needs of taxpayers who are deaf or hearing-impaired. Taxpayers may also visit IRS offices to find answers to their tax questions. Individual preparation is available for handicapped or other individuals unable to use the group preparation method. Tax assistance in a foreign language is also available at many locations.

To find the nearest taxpayer assistance center, type a ZIP Code in the text box of the online locator tool. Before going to a taxpayer assistance center for help, call and schedule an appointment.

Taxpayer Advocate Service

Each district has problem resolution personnel to address taxpayer complaints that cannot be resolved through regular channels.

Taxpayer Rights

The taxpayer bill of rights is available on the IRS's website.

Tax Statistics

The IRS posts articles, data, and tables that describe and measure elements of the U.S. tax system.

Tax Tools

Tax tools are available for individual taxpayers, businesses, and tax professionals on the "Tools" web page.

Where's My Refund?

Once the IRS processes a tax filer's return and approves a refund, he or she can check the refund date online. The IRS usually issues a refund in fewer than 21 days after receiving a tax filer's return. Some returns, however, require additional review and, therefore, additional time to process.