Internal Revenue Service; U.S. federal tax collection agency and enforcer of the Internal Revenue Code
Background
The Internal Revenue Service is the revenue service of the U.S. federal government, responsible for collecting taxes and administering the Internal Revenue Code. Established in 1862, it processes approximately 260 million tax returns annually. The IRS has been a subject of political controversy, including allegations by Republicans of politically motivated audits and, during the Trump administration’s second term, questions about whether the administration’s use of the agency to benefit connected parties constituted malfeasance of office. In 2026, Donald Trump filed suit against the IRS and subsequently had his own DOJ settle the case in his favor.