Congress enacts federal tax law, usually in the Internal Revenue Code. Treasury and the IRS issue authorized regulations and guidance and administer and enforce the law. The IRS does not set federal tax rates by itself.
Congress writes the tax law. Treasury and the IRS interpret and administer it. Courts resolve disputes.
Each institution has a different verb. Writing a rule, funding it, applying it, administering a service, and reviewing a dispute are not the same power.
Participates in enacting federal tax law; the Constitution requires revenue bills to originate in the House.
Amends and votes on tax legislation and must agree with the House before a bill reaches the president.
Signs or vetoes enacted tax legislation and directs the executive branch within lawful authority.
Issue authorized regulations and guidance, process returns, collect revenue, provide taxpayer service, and enforce the enacted law.
Resolve tax cases within their jurisdiction and review agency interpretations under applicable law.
This topic covers federal income taxes. State and local income, sales, payroll, excise, and property taxes have different lawmakers, agencies, and appeal systems.
