The Internal Revenue Service (IRS) is the federal agency responsible for collecting taxes and administering tax laws in the United States. It is part of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS provides tax assistance to taxpayers, investigates erroneous or fraudulent tax filings, and oversees various benefits programs, including the Affordable Care Act. As early as 1918, the Bureau of Internal Revenue began using the name “Internal Revenue Service” on at least one tax form. In 1953, the name change to the “Internal Revenue Service” was formalized in Treasury Decision 6038.