what is irs in usa

The Internal Revenue Service (IRS) is the revenue service for the United States federal government, responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. The IRS 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 duties of the IRS include providing tax assistance to taxpayers, enforcing tax laws, and processing tax returns. The IRS was created in 1862 to assess the nations first income tax to fund the American Civil War. The IRS is headquartered in Washington, D.C., and does most of its computer programming in Maryland.