internal revenue service
MediumFormal, official, legal, financial
Definition
Meaning
The United States government agency responsible for collecting federal taxes and enforcing tax laws.
The bureau of the U.S. Department of the Treasury that administers the Internal Revenue Code, processes tax returns, conducts audits, and provides taxpayer assistance. It is the primary federal tax collection authority.
Linguistics
Semantic Notes
Always capitalized as a proper noun referring to the specific U.S. agency. Often abbreviated as IRS. The term is institution-specific and does not have a generic meaning for tax agencies in other countries.
Dialectal Variation
British vs American Usage
Differences
The term 'Internal Revenue Service' is exclusively American. The UK equivalent is 'HM Revenue and Customs' (HMRC). The concept of a national tax agency exists in both countries, but the institutional name is different.
Connotations
In American English, it carries strong connotations of tax authority, bureaucracy, and sometimes anxiety for taxpayers. In British English, the term is recognized as a foreign institution but lacks the same cultural weight.
Frequency
High frequency in American legal, financial, and news contexts. Low frequency in British English except in discussions of U.S. affairs or comparative taxation.
Vocabulary
Collocations
Grammar
Valency Patterns
[Subject] filed with the Internal Revenue Service.The Internal Revenue Service [verb] [object].[Noun] from the Internal Revenue Service arrived.Vocabulary
Synonyms
Strong
Neutral
Weak
Vocabulary
Antonyms
Phrases
Idioms & Phrases
- “Run afoul of the IRS”
- “The long arm of the IRS”
- “IRS nightmare”
Usage
Context Usage
Business
Used in accounting, payroll, and corporate tax compliance discussions (e.g., 'We must ensure our deductions are IRS-compliant.').
Academic
Used in economics, public policy, and law papers discussing U.S. fiscal administration and tax systems.
Everyday
Used by individuals discussing tax filing, refunds, or receiving correspondence (e.g., 'I got a letter from the Internal Revenue Service.').
Technical
Used in legal and tax preparation contexts referencing specific codes, rulings, procedures, and forms issued by the agency.
Examples
By Part of Speech
verb
British English
- The company was IRS-audited last year.
- You must IRS-file by the deadline.
American English
- The business was IRS-audited last quarter.
- You need to IRS-e-file your return.
adjective
British English
- She is an Internal Revenue Service agent.
- Follow the Internal Revenue Service guidelines.
American English
- He works for the Internal Revenue Service office downtown.
- Check the Internal Revenue Service publication for rules.
Examples
By CEFR Level
- The Internal Revenue Service collects taxes.
- My dad works for the Internal Revenue Service.
- You must send your tax form to the Internal Revenue Service.
- The Internal Revenue Service has a website with information.
- After moving to the US, she had to learn how to deal with the Internal Revenue Service.
- The new law changed some Internal Revenue Service procedures for small businesses.
- The complexity of the Internal Revenue Service's code often necessitates professional tax consultation.
- Critics argue that the Internal Revenue Service's audit selection process lacks transparency.
Learning
Memory Aids
Mnemonic
Think: INTERNAL (within the country) REVENUE (money collected) SERVICE (government agency) = The U.S. agency that collects money (taxes) from within the country.
Conceptual Metaphor
The IRS is often metaphorically framed as a WATCHFUL AUTHORITY (e.g., 'the IRS is watching') or a MACHINE OF BUREAUCRACY (e.g., 'navigating the IRS').
Watch out
Common Pitfalls
Translation Traps (for Russian speakers)
- Do not translate as 'внутренняя служба дохода' – it is an institutional name. Use 'Налоговая служба США' or the acronym 'IRS'.
- Avoid confusing with 'ФНС' (Russian Federal Tax Service) – they are different institutions in different countries.
- The term 'revenue' here means 'tax income', not 'выручка' (business turnover).
Common Mistakes
- Writing it in lowercase ('internal revenue service').
- Using it as a generic term for any tax office (e.g., 'the British Internal Revenue Service' is incorrect).
- Omitting 'Service' and just saying 'Internal Revenue' (the official name includes 'Service').
Practice
Quiz
What is the primary function of the Internal Revenue Service?
FAQ
Frequently Asked Questions
IRS stands for Internal Revenue Service.
No, the Internal Revenue Service is specifically the federal tax authority of the United States. Other countries have their own agencies with different names, like HM Revenue and Customs in the UK or the Canada Revenue Agency.
Yes, the IRS provides international taxpayer assistance, but specific contact procedures and services may differ for those living abroad.
The Internal Revenue Service collects federal income and other national taxes. Individual U.S. states have their own separate agencies (e.g., the California Franchise Tax Board) to collect state-level taxes.