Information: - 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 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. - 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 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. - The IRS Whistleblower Office is a branch of the United States Internal Revenue Service that will '' process tips received from individuals , who spot tax problems in their workplace , while conducting day - to - day personal business or anywhere else they may be encountered . '' Tipsters should use IRS Form 211 to make a claim . - The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. After reading the paragraphs above, we are interested in knowing the entity with which 'whistleblower office' exhibits the relationship of 'instance of'. Find the answer from the choices below. Choices: - code - commissioner - company - estate - federal government - gift - government - government agency - head - income tax - ministry - number - organization - person - practice - revenue service - role - service - tax - tax law
government agency

Q: Information: - Sony Music Entertainment Australia is the predominant record label operated by Sony Music Entertainment in Australia. - So Fresh is a compilation album series produced and skewed by Sony Music Australia (formerly Sony BMG Music Entertainment between 2005 and 2008), available in only Australia. It is released every three months and is usually composed of a mixture of tracks recorded by artists signed to Sony and Universal Music Australia. The tracks are mainly the biggest Top 40 hits of the season. It replaces the series "Hit Machine". - Australia, officially the Commonwealth of Australia, is a country comprising the mainland of the Australian continent, the island of Tasmania and numerous smaller islands. It is the world's sixth-largest country by total area. The neighbouring countries are Papua New Guinea, Indonesia and East Timor to the north; the Solomon Islands and Vanuatu to the north-east; and New Zealand to the south-east. Australia's capital is Canberra, and its largest urban area is Sydney. - So Fresh : The Hits of Spring 2004 is a compilation of songs that were popular in Australia in winter 2004 . It was released c. August 2004 . After reading the paragraphs above, we are interested in knowing the entity with which 'so fresh: the hits of spring 2004' exhibits the relationship of 'instance of'. Find the answer from the choices below. Choices: - area - compilation album - continent - country - island - machine - mixture - music - three - urban area
A: compilation album