The IRS is an agency of the Treasury Department and is charged with the administration of the tax laws. It is the largest government agency in the world. Headed by the Commissioner of Internal Revenue, its structure is as follows:

(1) There are four civil compliance divisions responsible for serving specific groups of taxpayers with similar needs. They are:

a. Wage and Investment Division: This division services 88 million individual taxpayers who have only wage and investment income, almost all of which is reported to the IRS by third-party payors.

b. Small Business Self-employed Division: This division is responsible for taxpayers who Read More