▁the ▁United ▁States ▁Code . ▁For ▁example , ▁ ▁refers ▁to ▁the ▁" Internal ▁Re venue ▁Service " ▁as ▁an ▁" ag ency " ▁of ▁the ▁Tre as ury ▁Department . ▁According ▁to ▁the ▁official ▁web ▁site ▁of ▁the ▁U . S . ▁Department ▁of ▁the ▁Tre as ury , ▁the ▁In ternal ▁Re venue ▁Service ▁is ▁a ▁b ureau ▁located ▁within ▁the ▁Department . ▁ ▁In ▁section ▁ 1 0 0 1 ( b )( 2 )( A ), ▁section ▁ 1 0 0 1 ( b )( 3 ), ▁section ▁ 1 0 0 1 ( b )( 5 ), ▁and ▁section ▁ 1 0 0 1 ( b )( 6 ) ▁of ▁the ▁In ternal ▁Re venue ▁Service ▁Rest ruct uring ▁and ▁Reform ▁Act ▁of ▁ 1 9 9 8 , ▁the ▁I RS ▁is ▁repeatedly ▁designated ▁by ▁Congress ▁as ▁an ▁" admin istr ative ▁unit " ▁of ▁the ▁U . S . ▁Department ▁of ▁the ▁Tre as ury . ▁ ▁The ▁official ▁U . S . ▁Tre as ury ▁reg ulations ▁provide ▁( in ▁part ): ▁ ▁The ▁In ternal ▁Re venue ▁Service ▁is ▁a ▁b ureau ▁of ▁the ▁Department ▁of ▁the ▁Tre as ury ▁under ▁the ▁immediate ▁direction ▁of ▁the ▁Commission er ▁of ▁In ternal ▁Re venue . ▁The ▁Commission er ▁has ▁general ▁super int end ence ▁of ▁the ▁assess ment ▁and ▁collection ▁of ▁all ▁tax es ▁im posed ▁by ▁any ▁law ▁providing ▁internal ▁re venue . ▁The ▁In ternal ▁Re venue ▁Service ▁is ▁the ▁ag ency ▁by