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Internal Revenue Service
The U.S. government agency responsible for tax collection and tax law enforcement.
Enabling Legislation
A statute enacted by Congress that authorizes the creation of an administrative agency and specifies the name, composition, purpose, and powers of the agency.
Administrative Agencies
Governmental bodies having jurisdiction to implement and enforce specific legislation.
Executive Branch
The branch of government responsible for implementing and enforcing laws, typically headed by the president or prime minister.
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