What is the primary function of the Internal Revenue Service (IRS)?

The primary function of the Internal Revenue Service (IRS) is to issue administrative interpretations of the Internal Revenue Code (IRC). This responsibility involves interpreting tax laws, administering tax regulations, and ensuring compliance with those laws through various means such as audits and issuing guidance. The IRS plays a crucial role in helping taxpayers understand their obligations and how to meet them, along with enforcing tax laws to ensure that individuals and businesses pay the correct amount of taxes owed.

In issuing administrative interpretations, the IRS clarifies and explains the tax law, which assists taxpayers and tax professionals in navigating the complexities of federal taxation. This function is essential for maintaining the integrity of the tax system, providing the necessary direction for compliance, and contributing to the overall revenue collection process for the federal government.

The other roles mentioned, such as enforcing criminal laws, managing federal spending, or overseeing the Federal Reserve System, do not fall under the IRS's primary functions and responsibilities, as they pertain to different areas of government operation.