What aspect of tax law does the IRS primarily focus on?

The primary focus of the IRS is the enforcement of federal tax laws. This encompasses a wide range of responsibilities that include ensuring compliance with tax regulations, conducting audits, collecting taxes, and investigating suspected tax fraud. The IRS administers various tax programs, such as income tax, payroll taxes, and excise taxes, aimed at ensuring that individuals and businesses meet their tax obligations under federal law.

While the IRS may indirectly manage databases of taxpayers and can provide some resources for education available to taxpayers, these activities are supportive functions rather than the core mission. Similarly, advising on corporate tax strategies typically falls into the realm of tax professionals and advisors rather than being a direct focus of the IRS. State-specific tax regulations are the responsibility of individual state tax authorities, not the IRS, which exclusively oversees federal taxation. Thus, the enforcement of federal tax laws remains the central aspect of the IRS's role in tax administration.