What is the role of the Internal Revenue Service?

The Internal Revenue Service (IRS) is the revenue service of the United States federal government. Its primary role is to administer and enforce the Internal Revenue Code, which includes the collection of taxes, interpretation and application of tax laws, and issuance of tax refunds. The IRS is responsible for ensuring individuals and businesses comply with their tax obligations, collecting taxes, conducting audits and examinations, and providing taxpayer assistance and education. It also develops tax forms, guidelines, and regulations, and oversees the implementation of tax policies set by Congress.