The Internal Revenue Service (IRS) is a United States federal agency responsible for collecting taxes and enforcing tax laws. It is part of the Department of the Treasury.

Key functions:

• Tax collection: Collects taxes on income, property, and businesses
• Tax enforcement: Enforces tax laws and regulations
• Tax processing: Processes tax returns and provides tax refunds
• Taxpayer assistance: Provides assistance to taxpayers with tax questions and problems
• Tax research: Conducts research on tax law and policy

Major divisions:

• Individual Taxpayer Service: Handles tax returns for individuals
• Business Tax Division: Handles tax returns for businesses
• Tax Exempt and International Division: Handles tax returns for tax-exempt organizations and foreign entities
• Office of Chief Counsel: Provides legal advice to the IRS

Controversies:

• Taxpayer privacy: Some have argued that the IRS collects too much information on taxpayers, including their financial records and communications.
• Tax audits: The IRS has been criticized for its aggressive tax audits of small businesses and low-income individuals.
• Tax debt collection: The IRS has been criticized for its harsh debt collection practices, including garnishing wages and seizing property.
• Political influence: Some have argued that the IRS is politically biased and that it targets certain political figures differently.

Overall, the IRS is a complex agency with a wide range of responsibilities. It plays an important role in the American economy by collecting taxes and enforcing tax laws.