Internal Revenue Service
Internal Revenue Service: The bureau of the U.S. Department of the Treasury that administers and enforces federal tax laws. It is headed by the Commissioner of Internal Revenue, whose office and duties are set out in 26 U.S.C. § 7803. The IRS processes returns, collects taxes, issues guidance and audits returns, and taxpayers can challenge many IRS decisions in the U.S. Tax Court.
What internal revenue service means
In practice, you will see internal revenue service in pleadings, motions, orders and court rules. The definition above explains the general meaning. Even so, the meaning can shift with context. Therefore, always read it alongside the rule or document where it appears.
Where internal revenue service comes up
The term is used across many kinds of cases. For example, you may see it in pleadings, motions and court orders. To see it in context, browse the motions and procedures library or the Learn the Law topics.
Read the source: United States Treasury, 26 U.S.C. § 7803.
How to research the term
First, read the term where it actually appears. A rule, statute or court decision may define it for its own purposes. Next, check whether your court has a local rule that uses internal revenue service in a special way. Then look at recent decisions from courts in your jurisdiction. They show how judges apply the term today. Also, remember that state law can differ from federal law. For that reason, use our state procedures guide to find your state’s rules. Finally, confirm every source is current before you rely on it.
You can read the current federal court rules online for free.
Related legal terms
- Instrument: a formal written legal document, such as a deed, will, contract or promissory note. In UCC Article 3, "instrument" means a negotiable instrument (UCC § 3-104(b)), and UCC Article 9 has its own broader definition (UCC § 9-102(a)(47)).
- Insurance: a contract, called a policy, in which an insurer agrees to pay for specified losses or to provide specified benefits in exchange for premiums.
- Intent: the state of mind of a person who acts for the purpose of causing a result, or who knows the result is substantially certain to follow.
- Interlocutory: describes an order made during a case that is not a final judgment.
Why precise terms matter
Courts read legal terms closely. As a result, knowing the exact meaning of a word helps you follow orders, rules and filings. Each glossary entry on Lawtopolis is short on purpose and links to the pages where the term is used.
Sources
Sources last reviewed: 2026-10-24
Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.