Information: - The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax (see Income tax in the United States), payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the 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. 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. - The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue. The Department is administered by the Secretary of the Treasury, who is a member of the Cabinet. Jacob J. Lew is the current Secretary of the Treasury; he was sworn in on February 28, 2013. - A government or state agency, often an appointed commission, is a permanent or semi-permanent organization in the machinery of government that is responsible for the oversight and administration of specific functions, such as an intelligence agency. There is a notable variety of agency types. Although usage differs, a government agency is normally distinct both from a department or ministry, and other types of public body established by government. The functions of an agency are normally executive in character, since different types of organizations ("such as commissions") are most often constituted in an advisory rolethis distinction is often blurred in practice however. - A taxpayer is a person or organization (such as a company) subject to a tax on income. Taxpayers have an Identification Number, a reference number issued by a government to its citizens. - A treasury is either The head of a treasury is typically known as a treasurer. This position may not necessarily have the final control over the actions of the treasury, particularly if they are not an elected representative. - An Act of Congress is a statute enacted by the United States Congress. It can either be a Public Law, relating to the general public, or a Private Law, relating to specific institutions or individuals. - The Commissioner of Internal Revenue ( or IRS Commissioner ) is the head of the Internal Revenue Service ( IRS ) , a bureau within the United States Department of the Treasury . The office of Commissioner was created by Congress by the Revenue Act of 1862 . The Commissioner is appointed by the President , with the consent of the Senate , for a five - year term . Given the information above, choose from the list below the object entity that exhibits the relation 'instance of' with the subject 'commissioner of internal revenue'. Choices: - administration - cabinet - code - commissioner - company - congress - department - estate - february - gift - government - head - income tax - intelligence agency - law - may - member - number - organization - person - position - practice - public - role - service - statute - tax - united states congress
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