The Agency, its Mission and Statutory Authority

The Agency
The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. In fiscal year 2012, the IRS collected more than $2.5 trillion in revenue and

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The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

This mission statement describes our role and the public’s expectation about how we should perform that role.

• In the United States, the Congress passes tax laws and requires taxpayers to comply.
• The taxpayer’s role is to understand and meet his or her tax obligations.
• The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share. 

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Statutory Authority
The IRS is organized to carry out the responsibilities of the secretary of the Treasury under section 7801 of the Internal Revenue Code. The secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws. The IRS was created based on this legislative grant.

Section 7803 of the Internal Revenue Code provides for the appointment of a commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws.

Address, Main Office

Internal Revenue Service
1111 Constitution Ave., NW
Washington, DC 20224

Repeating “The IRS Mission:”

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

See the TBOR 129 STAT. 3117 (26 USC § 7803(a)(3)); IRM 4.10.7.2.3.4; 31 CFR §§ 0.210, 0.211

• Can I or any other American who lives in one of the 50 Union States be able to get a fair, correct and impartial interpretation of the highest quality, responsive answers to question how the tax code is applicable to us?
• Do you agree that the 16^th amendment gave only the Congress power to lay and collect tax on income …?
• If the above is true then where is the law from which Congress extended the authority of the Secretary to the 50 states?

• If I am not a taxpayer as defined in §7701(a)(14), would the income tax code apply to me? If so how?
• If I am not residing in the United States (D.C.) or any of its possessions, would the income tax code apply to me? If so how?
• If I am not engaged in a trade or business as defined in §7701(a)(26), would the income tax code apply to me? If so how?
• If I am not the U.S. citizen as defined in §§1402(b), 3121(e) and 3306(j) would the income tax code apply to me? If so how?
• Am I the same citizen defined in 26 CFR §1.1-1 as defined in §§1402(b), 3121(e) and 3306(j)?  If so explain.
• If I am not the “individual” as defined in 5 USC § 552a, would the income tax code apply to me? If so how?
• Are you familiar with 26 USC § 83(a)?
• Do you agree with courts and the commissioner’s decisions how § 83(a) applies to all compensation for services?  If not, provide your interpretation and the authority you rely on.