The official website of the Internal Revenue Service (IRS). The IRS was created to administer and enforce the internal revenue laws based on the Treasury's authority per Internal Revenue Code (IRC) Section 7801. The mission of the IRS is to help Americans understand and meet their tax responsibilities in addition to enforcing the law consistently and fairly.
The Tax Court's mission is to provide a forum for the resolution of disputes between taxpayers and the Internal Revenue Service as well as to ensure a uniform interpretation of the Internal Revenue Code.