What is typically the subject matter of the Internal Revenue Service?

The Internal Revenue Service (IRS) primarily focuses on the administration, enforcement, and interpretation of the federal tax code. This includes issuing regulations, rulings, and other forms of administrative guidance, which helps taxpayers understand their obligations and rights under the tax system. The IRS interprets the tax laws and provides clarity on various tax provisions, which is critical for compliance and for taxpayers seeking to navigate their tax responsibilities.

While the IRS may have some involvement with aspects of international tax treaties or may engage in law enforcement related to tax fraud, its main role centers around the taxation process. The development of economic policy is typically the purview of other government entities rather than the IRS. Therefore, the emphasis on administrative interpretations of the tax code accurately reflects the core responsibilities and functions of the IRS.