▁which ▁these ▁functions ▁are ▁performed . ▁ ▁The ▁" Internal ▁Re venue ▁Service " ▁is ▁also ▁listed ▁as ▁a ▁" component " ▁and ▁" ag ency " ▁of ▁the ▁U . S . ▁Department ▁of ▁the ▁Tre as ury ▁in ▁the ▁official ▁government ▁reg ulations ▁for ▁" Supp lement al ▁Stand ards ▁of ▁Eth ical ▁Con duct ▁for ▁Emp loy ees ▁of ▁the ▁Department ▁of ▁the ▁Tre as ury ". ▁The ▁House ▁Committee ▁Report ▁accomp any ing ▁the ▁In ternal ▁Re venue ▁Service ▁Rest ruct uring ▁and ▁Reform ▁Act ▁of ▁ 1 9 9 8 , ▁specifically ▁refers ▁to ▁the ▁I RS ▁as ▁being ▁one ▁of ▁the ▁" agen cies ▁within ▁the ▁Tre as ury ." ▁ ▁The ▁argument ▁that ▁the ▁In ternal ▁Re venue ▁Service ▁is ▁not ▁an ▁ag ency ▁of ▁the ▁United ▁States ▁government , ▁the ▁argument ▁that ▁the ▁I RS ▁is ▁a ▁private - se ctor ▁corpor ation , ▁the ▁argument ▁that ▁the ▁I RS ▁is ▁an ▁ag ency ▁of ▁some ▁state ▁or ▁territory ▁without ▁authority ▁to ▁admin ister ▁the ▁internal ▁re venue ▁laws , ▁and ▁variations ▁of ▁these ▁arguments , ▁have ▁been ▁officially ▁identified ▁as ▁leg ally ▁f riv ol ous ▁Federal ▁tax ▁return ▁positions ▁for ▁purposes ▁of ▁the ▁$ 5 , 0 0 0 ▁f riv ol ous ▁tax ▁return ▁penalty ▁im posed ▁under ▁In ternal ▁Re venue ▁Code ▁section ▁ 6 7 0 2 ( a ). ▁ ▁Arg uments ▁about ▁the ▁lack ▁of ▁internal ▁re venue ▁districts ▁ ▁Some ▁tax ▁protest ers ▁have ▁argued ▁that ▁because