Department of the Treasury
IRS
Internal Revenue Service
The IRS administers the Internal Revenue Code: it processes returns and refunds, and it assesses and collects tax. The Commissioner is a notable confirmed principal under the Treasury Secretary.
26 U.S.C. (Internal Revenue Code); 31 U.S.C. § 301 noteStatute · Official site
Related cabinet principal: Scott Bessent · Secretary of the Treasury
Agency pages always show both columns: assisting, and complicating / harming. Language is tied to documented outcomes or standing public functions with a source. If a side has no structured public items yet, that column says so. Never a page that only dunks or only praises.
Assisting
Documented outcomes or standing public functions — not vibes
Standing function · From the record
Return processing, refunds, and refundable credits
The IRS processes returns and issues refunds, including refundable credits such as the Earned Income Tax Credit when a return qualifies. Totals stay blank until an IRS statistics or USASpending row is ingested.
Standing function · From the record
Taxpayer Advocate Service
TAS is an independent organization inside the IRS that helps taxpayers who have not resolved an issue through normal channels. That is a standing assistance function. Case counts stay blank until TAS publishes a machine-readable row we ingest.
Complicating / harming
Documented outcomes or standing public functions — not vibes
Standing function · From the record
Civil penalties and criminal tax investigations
Failure-to-file, accuracy, and fraud penalties, plus CI investigations, are published IRS functions. A penalty or indictment can harm the person named. Named cases stay empty until a sourced docket is ingested.
Standing function · From the record
Examinations, assessments, liens, and levies
The IRS examines returns and can assess tax, file a notice of federal tax lien, or levy property. Those are documented enforcement outcomes that can complicate or harm the taxpayer. We do not invent an audit rate.
Watchdogs — indexes, not invented findings
Inspector General and GAO homepages. A homepage is not a finding. Specific IG or GAO rows appear on the ledger only when a sourced item is ingested.
Notable public actions
Federal Register documents attributed to this agency. Timeline only — not scored, not shoved onto a ledger side without a classification source.
No Federal Register rows ingested for this agency yet. Run npm run ingest:executive.