Intuit Academy Tax Practice Exam 2025 – All-in-One Guide for Exam Mastery!

The primary function of the IRS, or Internal Revenue Service, is to administer federal tax laws and ensure compliance among taxpayers. This involves overseeing the processes related to the collection of taxes, processing tax returns, and providing guidance to taxpayers about their tax obligations. Additionally, the IRS is responsible for enforcing tax laws, which includes conducting audits and taking enforcement actions to address non-compliance.

The IRS does not audit every taxpayer; audits are typically done based on specific criteria or risks. It also does not have the authority to create new tax laws, as this is the responsibility of Congress. While the IRS does offer support and resources to help taxpayers prepare their taxes, it does not directly provide tax preparation services and cannot serve as a personal tax preparer for individuals. These responsibilities highlight the distinct role of the IRS in the broader framework of tax administration and enforcement in the United States.