The Internal Revenue Service (IRS) is the U.S. government agency that administers and enforces federal tax laws under the Department of the Treasury. Its mission is to provide top-quality service that helps taxpayers understand and meet their tax responsibilities, while enforcing the law with integrity and fairness.
Key Takeaways
- Mission & role: The IRS helps people comply with tax law and enforces compliance when they don’t. The mission explicitly pairs service with enforcement.
- Your rights: The Taxpayer Bill of Rights guarantees ten fundamental rights, including the rights to be informed, to quality service, to challenge and appeal, and to privacy and confidentiality.
- Key 2025 facts: For tax year 2025, the standard deduction is $15,000 (single/MFS), $22,500 (HOH), and $30,000 (MFJ/QSS), with brackets adjusted for inflation.
- Free filing options: IRS Free File (AGI limits apply) and IRS Direct File (IRS-run e-file) help eligible taxpayers file at no cost.
- Security tools: Identity Protection PINs (IP PINs) help prevent fraudulent use of your SSN on tax returns; you can request and retrieve them via your IRS Online Account.
What the IRS Does
The IRS administers the Internal Revenue Code by processing returns, issuing refunds, collecting taxes, providing taxpayer services, and enforcing the law. The agency’s mission statement, in place since the late-1990s reform era, emphasizes both service and enforcement — reflecting a commitment to help compliant taxpayers and ensure those who do not comply pay what they owe.
Operationally, the IRS is organized into specialized divisions, including Wage & Investment (individual taxpayers), Small Business/Self-Employed, Large Business & International (LB&I), Tax Exempt & Government Entities, and Criminal Investigation (CI). These groups handle returns processing, audits, complex business examinations, exempt-organization oversight, and financial crime investigations.
Your Rights When Dealing With the IRS
Every taxpayer has ten fundamental rights under the Taxpayer Bill of Rights, including the right to be informed, quality service, pay no more than the correct tax, challenge the IRS and be heard, appeal in an independent forum, finality, privacy, confidentiality, representation, and a fair and just tax system. The IRS and the Taxpayer Advocate Service (TAS) publish plain-English summaries and enforce these rights across examinations, collections, and appeals.
Key 2025 Numbers: Standard Deduction, Brackets, and Withholding
For the 2025 tax year (returns filed in 2026), the IRS inflation adjustments set the standard deduction at $15,000 (single or married filing separately), $22,500 (head of household), and $30,000 (married filing jointly or qualifying surviving spouse). Marginal tax brackets are also indexed; the top rate remains 37% with new thresholds.
To dial in paycheck withholding, use the IRS Tax Withholding Estimator and Publication 505 guidance so you neither over- nor under-withhold during the year.
Free and Official Ways to File: Direct File, Free File, and Extensions
IRS Direct File. Starting in 2025, the IRS offers its own online filing option for eligible returns. For the 2024 return season, the filing/payment due date was April 15, 2025, with Direct File available through October 15, 2025 for those with extra time to file.
IRS Free File. Millions qualify to file for free through private-sector partners (AGI thresholds apply). The IRS lists participating software providers and links to their offers each season. If you don’t qualify, Free File Fillable Forms remain available.
Identity Protection and Account Tools
Online Account. Create an IRS Online Account to view tax records, balances, payment history, and digital notices. It’s also the fastest way to manage security tools such as Identity Protection PINs (IP PINs).
IP PINs. An IP PIN is a six-digit number that helps prevent someone else from filing a return using your SSN. You can request and retrieve your IP PIN online once you verify your identity; spouses and dependents can get one too.
Transcripts. Need your prior-year AGI or return info? Get tax transcripts online or by mail; the automated phone transcript line is 800-908-9946.
Audits, Enforcement, and Criminal Investigation
Most taxpayers never face an audit, but the IRS examines returns to ensure compliance and deter noncompliance. Civil examinations can lead to proposed changes you may accept or challenge; serious fraud or willful violations may be referred to IRS Criminal Investigation (CI), which pursues tax and related financial crimes in coordination with the Department of Justice.
Throughout enforcement, the Taxpayer Bill of Rights applies — taxpayers have rights to information, challenge, appeal, privacy, and representation. If you disagree with an exam result, you can seek independent administrative appeal or petition the U.S. Tax Court within statutory deadlines.
Getting Help: Advocate Services and Clinics
Taxpayer Advocate Service (TAS). TAS is an independent organization within the IRS that helps if you have a problem you can’t resolve or face financial hardship. It also works to fix systemic issues and promotes the Taxpayer Bill of Rights.
Other resources. The IRS maintains an extensive Online Learning and Publications library (e.g., Pub. 505 on withholding and estimates) and publishes weekly Tax Tips and news releases with seasonal guidance and relief notices (e.g., disaster extensions).
Frequently Asked Questions
When are my federal taxes due?
For 2024 returns, the deadline was April 15, 2025; extensions generally move the filing deadline to October 15 (payments are still due by the original date). Always check the IRS newsroom for disaster- or holiday-related adjustments.
What’s my standard deduction?
For tax year 2025, it’s $15,000 (single/MFS), $22,500 (HOH), and $30,000 (MFJ/QSS), plus additional amounts for age/blindness. See the official tables and Rev. Proc. for details.
How can I file for free?
Use IRS Free File if you meet AGI criteria; otherwise consider Free File Fillable Forms. Eligible filers may also use IRS Direct File, the IRS’s own free online filing option.
How do I protect against refund fraud?
Get an IP PIN through your IRS Online Account and monitor your transcripts. Never share verification codes or PINs with callers or emailers.
Where can I get an official copy of past return data?
Request free transcripts online, by mail, or via the automated phone line (800-908-9946). For third-party uses, a transcript often suffices.
Summary
The IRS is both a service organization and a law-enforcement agency for federal taxes. In 2025, you have more official digital options — Direct File, Free File, Online Account, transcripts on demand, and IP PINs — to file accurately, protect your identity, and stay in control. Know your rights, use IRS tools proactively, and escalate to TAS when ordinary channels aren’t enough.
Sources
- IRS — About IRS (mission).
- IRS — The agency, its mission and statutory authority.
- IRS — Organization & leadership (divisions).
- IRS — LB&I Division overview.
- IRS — Taxpayer Bill of Rights.
- IRS News — TBOR protections.
- IRS News — Inflation adjustments for tax year 2025.
- IRS Publication 505 (2025) — Withholding & estimated tax.
- IRS — Tax Withholding Estimator.
- IRS — Direct File.
- IRS — Free File program.
- IRS News — Free File opens (2025).
- IRS — Get your tax records (transcripts).
- IRS — Transcript types & ways to order.
- IRS — Get an Identity Protection PIN (IP PIN).
- IRS — Retrieve your IP PIN.
- Taxpayer Advocate Service — About TAS.
- IRS Internal Revenue Manual — Mission & structure (IRM 1.1.1).
- IRS IRM — Criminal Investigation strategies.