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The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed.
– 26 C.F.R. section 601.101(a).
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Room 7050 OS:PA
1111 Constitution Avenue North West
Washington, DC
20224
United States
Phone: 800-829-1040
Fax: 800-829-4477
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