Question: What is name of the bureau in the United States Department of Treasury that sets revenue rulings?

full_context: Document 1: Tax protester administrative arguments: Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.
Document 2: Financial Management Service: The Financial Management Service (or FMS) was a bureau of the United States Department of the Treasury and provided several financial services for the federal government. On October 7, 2012, Secretary of the Treasury Timothy Geithner issued a directive merging the FMS with the Bureau of the Public Debt to form the new Bureau of the Fiscal Service.
Document 3: Treasury regulations: Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury. These regulations are the Treasury Department’s official interpretations of the Internal Revenue Code and are one source of U.S. federal income tax law.
Document 4: Treasury Inspector General for Tax Administration: The Treasury Inspector General for Tax Administration is an office in the United States Federal government. TIGTA provides independent oversight of Department of the Treasury matters involving the United States Internal Revenue Service (IRS) activities, the IRS Oversight Board, and the IRS Office of Chief Counsel. TIGTA's audits, investigations, and inspections promote the fair administration of the Federal tax system. Although TIGTA is organizationally placed within the Department of the Treasury, and reports to the Secretary of the Treasury and to Congress, TIGTA functions independently of the Department and all other Treasury offices and bureaus.
Document 5: Revenue ruling: Revenue Rulings are public administrative rulings by the Internal Revenue Service (IRS) in the United States Department of the Treasury of the United States federal government that apply the law to particular factual situations. A Revenue Ruling can be relied upon as precedent by all taxpayers.
Document 6: United States House Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations: United States House Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations
Document 7: IRS Criminal Investigation Division: Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, the Internal Revenue Service (IRS) is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.
Document 8: Private letter ruling: Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling, or private letter ruling, is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts."
Document 9: IRS Return Preparer Initiative: The IRS Return Preparer Initiative was an effort by the Internal Revenue Service (IRS) to regulate the tax return preparation industry in the United States. The purpose of the initiative is to improve taxpayer compliance and service by setting professional standards for and providing support to the tax preparation industry. Starting January 1, 2011 and, until the program was suspended in January 2013, the initiative required all paid federal tax return preparers to register with the IRS and to obtain an identification number, called a Preparer Tax Identification Number (PTIN). The multi-year phase-in effort called for certain paid tax return preparers to pass a competency test and to take annual continuing education courses. The ethics provisions found in Treasury Department's Circular 230 were extended to all paid tax return preparers. Preparers who have their PTINs, pass the test and complete education credits were to have a new designation: Registered Tax Return Preparer.
Document 10: Tax levies: A Tax levy, under United States Federal law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority, generally without going to court, to seize property to satisfy a tax liability. The levy "includes the power of distraint and seizure by any means". The general rule is that no court permission is required for the IRS to execute a section 6331 levy. For taxpayers in serious debt to the IRS, the most feared weapon in the IRS arsenal is the tax levy. Using the powers granted to the IRS in the Internal Revenue Code, the IRS can levy upon wages, bank accounts, social security payments, accounts receivables, insurance proceeds, real property, and, in some cases, a personal residence. Under Internal Revenue Code section 6331, the Internal Revenue Service can “levy upon all property and rights to property” of a taxpayer who owes Federal tax. The IRS can levy upon assets that are in the possession of the taxpayer, called a seizure, or it can levy upon assets in the possession of a third party, a bank, a brokerage house, etc. All future statutory references will be to the Internal Revenue Code unless noted otherwise.
Document 11: Internal Revenue Service: The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed for a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the federal statutory tax law of the U.S. Its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
Document 12: Taxation in Iran: The fiscal year begins on March 21 and ends on March 20 of the next year according to Iranian calendar. The Ministry of Finance and Economic Affairs is the government agency authorized to levy and collect taxes. In 2008, about 55% of the government's budget came from oil and natural gas revenues, the rest from taxes and fees. An estimated 50% of Iran’s GDP was exempt from taxes in FY 2004. There are virtually millions of people who do not pay taxes in Iran and hence operate outside the formal economy.
Document 13: Ghana Revenue Authority: The Ghana Revenue Authority of Ghana is the Government of Ghana agency responsible for overall oversight of all the taxation agency in the country. The Authority was established in 2009 as a merger of the Internal Revenue Service (IRS), Customs, Excise and Preventive Service (CEPS), Value Added Tax Service (VATS), and the Revenue Agencies Governing Board (RAGB) Secretariat.
Document 14: Income Tax Service, Group ‘B’: The Income Tax Service, Group ‘B’ (Hindi: आयकर सेवा, ग्रुप 'बी') is the revenue service of the Government of India. It is the feeder service of the premier and elite Indian Revenue Service. The service functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of the various direct accruing to the Union Government. All officers of and up to the rank of Income Tax Officer belong to Group B (Income Tax officer (ITO) is gazetted while those below the rank of Income Tax Officer are non-gazetted). On reaching the rank of Assistant Commissioner they are accorded IRS (Group A) by the President of India.
Document 15: Chief Commissioner of Income Tax: The Chief Commissioner of Income Tax or Director General of Income Tax is a senior rank in the Income Tax Department in India. Chief Commissioners are in charge of operations of the department with in a region which is usually overlapping with the territory of a state. Depending on the region their numbers vary from 23(like in Maharashtra) and 3(Karnataka). They are chosen from the Indian Revenue Service and usually after serving in the Government for a period of 30 years. After cadre restructuring a new designation is created the Principal Chief Commissioner of Income Tax and senior most Chief Commissioners of Income Tax are promoted into this grade and has additional responsibilities as per personnel and budgetary targets is concerned. Their equivalent rank at the Union Secretariat is that of a Special Secretary("A secretary who is not the Administrative Head of a department but discharges the function of a Secretary for all other matters. A full Secretary designated as Secretary GOI is the Administrative Head") to Govt.of India in the apex scale.
ground_truth: Internal Revenue Service