What is the role of the IRS in tax law?

The Internal Revenue Service (IRS) plays a crucial role in the United States tax system, primarily tasked with the collection of taxes and the enforcement of tax laws. This includes administering tax codes, processing tax returns, collecting owed taxes, and ensuring compliance with tax regulations through audits and enforcement actions.

The IRS does not create tax laws or regulations; that responsibility lies with Congress and specific governmental bodies that draft and enact these laws. While the agency does process tax refunds, which is often perceived as a part of its duties, its fundamental role is more focused on collection and enforcement rather than refunding taxes. Encouraging tax evasion is an illegal activity and entirely contrary to the IRS's purpose and functions; the agency is dedicated to treating tax law violations as serious offenses to uphold the integrity of the tax system. Thus, the primary responsibility of the IRS is encapsulated in its role to collect taxes and enforce tax laws.