The Internal Revenue Service (IRS) is a government agency responsible for collecting federal taxes and enforcing U.S. tax laws. It is an agency of the Department of the Treasury and is led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS was created in 1862 when President Abraham Lincoln created the commissioner of Internal Revenue to collect taxes to fund the war. The agencys name was changed to the Internal Revenue Service in the 1950s, and it has gone through a series of changes and reorganizations to become what it is today.

The IRSs mission is to provide Americas taxpayers with top-quality service by helping them understand and meet their tax responsibilities. The taxpayers role is to understand and meet their tax obligations, while the IRSs role is to help the large majority of compliant taxpayers. The duties of the IRS include providing tax assistance to taxpayers, collecting taxes, and enforcing tax laws. The IRS routinely conducts audits to ensure that taxpayers comply with tax laws.

The IRS has an official website where taxpayers can find information on tax laws, forms, and publications. The website also provides free electronic filing online portals to file Form 1099 series information returns. The IRS also has a mobile app called IRS2Go that taxpayers can use to check their refund status, make a payment, and find free tax preparation assistance.