Internal Revenue Service Organization in the United States

Internal Revenue Service Organization

Introduction to Internal Revenue Service Organization

The IRS is divided into three organizational levels: the national office, the regional offices, and the district offices. The national office in Washington, D.C., is responsible for nationwide policies and programs and for the direction of the field organization. The office of the commissioner supervises the assessment and collection of all taxes imposed by law. The commissioner is assisted by a deputy commissioner; a chief counsel who provides legal services; and eight assistant commissioners, who each oversee a functional area, including taxpayer service and returns processing, compliance, and inspection.

Most IRS personnel are assigned to the field organization. There are seven regional offices, each headed by a commissioner, that supervise all field operations. The regions are divided into 62 districts, administered by directors. The district offices collect taxes, ascertain delinquent and additional tax liability, investigate violations of internal revenue laws, and aid the public in preparing tax returns. Ten service centers also process tax returns and maintain records of taxes collected.” (1)

Resources

Notes and References

• Information about Internal Revenue Service Organization in the Encarta Online Encyclopedia

Guide to Internal Revenue Service Organization