The last time I checked, there was no tax relief division of the IRS. But the way their mission statements are worded so warm and fuzzy, one might be tempted to think otherwise. The two primary divisions most taxpayers interact with fall under the Services and Enforcement arm of the IRS:
Wage & Investment Division
The mission of the Wage & Investment Division of the IRS is “to provide top quality service by helping taxpayers understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.”
Small Business / Self-Employed Division
The mission of the Small Business/Self-Employed (SB/SE) Division is “to provide SB/SE customers top-quality service by educating and informing them of their tax obligations, developing educational products and services, and helping them understand and comply with applicable laws, and to protect the public interest by applying the tax law with integrity and fairness to all.”
Note the verbs in these statements. The IRS is supposed to “help,” “protect,” “educate,” and “inform.” In my interactions with the IRS over the years, I do not get the sense that they are doing a satisfactory job of meeting these standards. But it’s an unfair standard to hold them to when, in fact, their true mission is to COLLECT REVENUE.