Money and taxes
Who handles federal income tax questions or a letter from the IRS?
Who handles it
The federal Internal Revenue Service (IRS) handles federal income tax and sends IRS notices and letters.
- Federal
- Not State
- Not Local
Facts checked November 5, 2026 · 3 sources
Why federal government
Federal income tax is set by federal law, and the IRS is the federal agency that administers and enforces federal tax laws.
What to do next
- Find the CP or LTR number in the right corner of the letter and look it up on the IRS notices page.
- Review the letter carefully and keep it. If it asks you to respond, act by the due date.
- If the letter does not appear in the IRS search or looks suspicious, call the IRS at 800-829-1040.
What varies
State and local income taxes are separate. Your state’s tax agency or your local government handles those.
Learn the background: What is the difference between federal, state and local government?
Sources
Official recordUSAGov: Internal Revenue Service (IRS)
Official recordIRS: Understanding your IRS notice or letter
Official recordUSAGov: How to pay and get help with state and local taxes