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In the United States, the IRS is a bureau of the Department of the Treasury, and as such is under Treasury's general oversight, administration and regulatory authority. The Treasury Inspector General for Tax Administration provides specific accountability for the IRS through audits and reports on the Service's performance. In addition, the IRS Oversight Board is an independent body that also critiques its performance and policies. Treasury and the IRS, like all federal agencies, are also examined regularly by the Government Accountability Office. Finally, the IRS has within it an ombudsman to advise Congress on tax issues and speak out on behalf of and provide service to taxpayers, the Taxpayer Advocate Service.

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Q: Who oversees the IRS?
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