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The Internal Revenue Service (IRS) is the U.S. government agency responsible for enforcing federal tax laws and collecting taxes. Established in 1862, the IRS operates under the Department of the Treasury. It processes tax returns, issues refunds, and conducts audits to ensure compliance with tax laws. The agency also provides taxpayer assistance and education to help individuals and businesses understand their tax obligations. The IRS plays a critical role in funding government operations and public services.