The Internal Revenue Service (IRS), a federal bureau within the Department of the Treasury, is responsible for collecting taxes and enforcing tax laws in the United States. Its duties encompass a variety of functions. They collect income taxes, payroll taxes, estate and gift taxes, and other miscellaneous levies, enforce tax laws by audits, fraud investigations and penalty imposition for non-compliance, ensuring adherence to regulations. They offer resources and guidance to individual taxpayers, businesses, and other organizations to help them navigate tax obligations. 

The IRS plays a critical role in funding the U.S. government and maintaining a fair and equitable tax system for all citizens and businesses. 

The IRS Whistleblower Program is one of the strongest anti-fraud award programs available to tax whistleblowers who report tax evasion and fraud. Congress required the IRS to establish the IRS Whistleblower Office to pay rewards whistleblowers who report specific and credible information to the IRS and if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.