What does the Internal Revenue Service do?

Visit the IRS contact page to find tools and resources that cover a variety of tax-related issues. USAFacts endeavors to share the most up-to-date information available. We sourced the data on this page directly from government agencies; however, the intervals at which agencies publish updated data vary. There are compatibility issues with some assistive technologies.

Can an IRS customer service representative access my online account?

“Our phone volumes remain at very high levels,” O’Donnell said. “For faster access to information, we urge people to start with IRS.gov. From there, taxpayers can quickly access the variety of free resources available to help taxpayers anytime, day or night.” The IRS reminds people to visit IRS.gov first for common questions and also to check on the status of their refunds.

• You can also visit Identity theft guide for individuals for more information.
• Another IRS responsibility is providing services to taxpayers year-round — not just at tax time.
• It includes tax preparation and electronic filing software, personalized support from tax consultants and current information about filing taxes.
• In fiscal year 2023, the IRS helped nearly 60.3 million taxpayers who called a helpline or visited an IRS office.
• In addition to being under the authority of the IRS commissioner, the agency is also overseen by the IRS Oversight Board.

Understanding your CP2000 series notice

There are a variety of reasons you might need to contact the IRS, including asking tax-filing questions, inquiring about a tax refund, paying your tax bill and more. In fiscal year 2023, the IRS helped nearly 60.3 million taxpayers who called a helpline or visited an IRS office. The Internal Revenue Service, or IRS, is the division of the U.S. Treasury Department responsible for assessing and collecting tax revenue from individuals and businesses.

Office of Management and Budget and US Department of the Treasury

• This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return.
• The IRS’s Activist Organizations Committee, later renamed the Special Services Staff, created a target list of more than 1,000 organizations and 4,000 individuals.
• There are several steps you may need to take as outlined in the Taxpayer guide to identity theft.
• Yes, online account shows the amounts of your Economic Impact Payments along with help tips and a link to the EIP page on IRS.gov.
• People should also remember that most income is taxable, including unemployment income, interest received or money earned from the gig economy or digital assets.
• To change/update your mailing address, you can submit Form 8822 PDF by mail or get more information on address changes.

You can also view your pending, processed, scheduled, canceled, and returned payment(s) in your online account under Payment Activity. Through the Profile Page within your online account, you can update your email address and opt-out/in for paper notice preferences. To change/update your mailing address, you can submit Form 8822 PDF by mail or get more information on address changes.

In addition to being under the authority of the IRS commissioner, the agency is also overseen by the IRS Oversight Board. The board was created to provide long-term guidance and expertise to help the IRS best meet the needs of taxpayers. In 1919 the IRS was tasked with enforcement of laws relating to prohibition of alcohol sales and manufacture; this was transferred to the jurisdiction of the Department of Justice in 1930. After repeal in 1933, the IRS resumed collection of taxes on beverage alcohol.23 The alcohol, tobacco Internal Revenue Service and firearms activities of the bureau were segregated into the Bureau of Alcohol, Tobacco, Firearms and Explosives in 1972. There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal.

The IRS urges people to visit IRS.gov for the information they need. The IRS encourages individuals to have all the information they need before filing a complete and accurate return. We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex.

No, only select number of notices are available to view or download in your online account. If you can’t open your PDF or the contact information is unreadable, please visit Understanding your IRS notice or letter. To get details on an IRS notice or letter, search for it by number or topic. You can find the CP number and subject under the “Notices and Letters” section of your online account. If you filed your tax return and then realize you made a mistake, you may need to amend the return, which may change your tax liability.

If you filed a joint return and are still residing with the same spouse, both you and your spouse should provide your names, SSNs, new address and signatures on the form or statement. Your refund may be delayed if your return needs corrections or extra review. If we need more information to process your return, we’ll send you a letter. The IRS is organized to carry out the responsibilities of the secretary of the Treasury under section 7801 of the Internal Revenue Code. The secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws.

Forms, instructions and publications

The IRS we know today dates back to 1862 when President Abraham Lincoln, looking to raise money to pay for the Civil War, signed a law that created the first income tax and established a Commissioner of Internal Revenue. In addition to collection of revenue and pursuing tax cheaters, the IRS issues administrative rulings such as revenue rulings and private letter rulings. In addition, the Service publishes the Internal Revenue Bulletin containing the various IRS pronouncements.83 The controlling authority of regulations and revenue rulings allows taxpayers to rely on them. Internal Revenue Service, Criminal Investigation (IRS-CI) is responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. This division is headed by the Chief, Criminal Investigation appointed by the IRS Commissioner.

Providing the requested information implies your consent for us to use this data in order to respond to your specific request. Currently, the IRS has processed all paper and electronic individual tax year 2021 returns received prior to November 2022 that didn’t require error-correction or further review. The IRS continues to work on remaining tax returns in these categories. This work will not impact tax refund timing for people filing in 2023, but the IRS continues to urge people to make sure they submit an error-free tax return this tax season to avoid delays. Check the IRS Operations page for the latest information about the status of tax returns received in 2022. The IRS has a variety of free services available to help people.

A copy of the 1913 form can be viewed online2021 and shows that only those with annual incomes of at least $3,000 (equivalent to $95,400 in 2024) were instructed to file an income tax return. The IRS anticipates most taxpayers will receive their refund within 21 days of when they file electronically, if they choose direct deposit and there are no issues with their tax return. Taxpayers should file their tax return on time, even if they still have missing or incorrect documents. If you haven’t received an information return document or it’s incorrect, contact the employer, payer or issuing agency and request a copy of the missing document. You can also estimate your income using Form 4852, Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc. If someone requests a tax compliance check, it’s better to give them a tax compliance report than a transcript.

To speed refunds, the IRS urges people to file electronically with direct deposit information as soon as they have everything needed to file an accurate return. Individuals can use a bank account, prepaid debit card or mobile app to use direct deposit and will need to provide routing and account numbers with their return. Learn how to open an account at an FDIC-insured bank or through the National Credit Union Locator Tool.

Is there any assistance for disaster and emergency relief?

During periods of high call volume, you may receive the option to receive a return call once a customer service representative is available instead of waiting on hold. A return call may be offered when wait times exceed 15 minutes and if a representative can be reached during regular IRS business hours. In 1969, Richard Nixon directed the IRS to audit his political opponents, as well as opponents of US involvement in the Vietnam War. The IRS’s Activist Organizations Committee, later renamed the Special Services Staff, created a target list of more than 1,000 organizations and 4,000 individuals.