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How the IRS is structured

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Updated: 3/27/2003 4:09 pm
The Internal Revenue Service, or the IRS (I-R-S), is a branch of the United States Treasury Department. The IRS functions as a national entity, but it's also broken down into different divisions at more local levels. On the national level, the IRS is headquartered in Washington, D.C., and is governed by a commissioner appointed by the President of the United States. This part of the IRS is mainly concerned with the policies that govern tax-related issues. Procedures such as processing returns and collecting taxes are handled at the IRS' regional Service Centers. There are 10 such Service Centers, located in Andover, Massachusetts; Atlanta, Georgia; Austin, Texas; Cincinnati, Ohio; Fresno, California; Holtsville, New York; Kansas City, Missouri; Memphis, Tennessee; Ogden, Utah; and Philadelphia, Pennsylvania. These centers process approximately 200 million tax returns and collect over one trillion dollars in taxes. The regional centers of the IRS are in charge of its 33 district offices, each of which is governed by a district director. At this level, the IRS is further broken down into divisions, including Examinations, Collection, Criminal Investigation, and Problems Resolution. Knowing how the IRS is structured may help you deal more effectively with the organization in the event of a dispute. For more information about the structure of the Internal Revenue Service, contact a tax professional.

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