The IRS is the largest Treasury bureau, with more than 100,000 employees throughout the U.S., and a budget of more than $10 billion. Primary operating divisions and enforcement functions report through a deputy commissioner for services and enforcement, and support functions report through a deputy commissioner for operations support.4
• Administers, manages, conducts, directs and supervises the execution and application of the internal revenue laws, or related statutes and tax conventions to which the U.S. is a party
• Recommends to the president a candidate for appointment as chief counsel for the Internal Revenue Service when a vacancy occurs, and recommends to the president the removal of such chief counsel
• Ensures that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed; the right to quality service; the right to pay no more than the correct amount of tax; the right to challenge the position of the IRS and be heard; the right to appeal an IRS decision in an independent forum; the right to finality; the right to privacy and confidentiality; the right to retain representation; and the right to a fair and just tax system (26 U.S.C. § 7803)
• Oversees tax collection and compliance activities organized according to wage and investment; large business and international; small business, self-employed, tax exempt and government entities; criminal investigation functions; information technology; and an appeals function
• Oversees general management and support functions5