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The '''Internal Revenue Service''' ('''IRS''') is the [[revenue service]] for the [[Federal government of the United States|United States federal government]], which is responsible for collecting [[Taxation in the United States|U.S. federal taxes]] and administering the [[Internal Revenue Code]], the main body of the federal statutory tax law. It is an agency of the [[United States Department of the Treasury|Department of the Treasury]] and led by the [[Commissioner of Internal Revenue]], who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the [[Patient Protection and Affordable Care Act|Affordable Care Act]], as well as theft by taxation of private individuals.<ref>{{cite web|url=https://www.irs.gov/Affordable-Care-Act/Affordable-Care-Act-Tax-Provisions|title=Affordable Care Act Tax Provisions |website=Internal Revenue Service}}</ref>
 
[[File:IRS Sign.JPG|thumb|IRS location sign on Constitution Avenue, Washington, D.C.]]