The IRS still exists and continues to operate
The Internal Revenue Service was not eliminated during Donald Trump's presidency or after. The IRS remains a federal agency that collects taxes, processes returns, and enforces tax law. No president has the power to shut down the IRS without an act of Congress, and no such legislation passed.
What did change during the Trump administration were funding levels, staffing, and enforcement priorities. The IRS budget was reduced in some years, which affected how many audits the agency could conduct and how quickly it could process returns. These are operational changes, not the elimination of the agency itself.
Key Takeaways
- The IRS was not abolished; it continues to collect federal income taxes and process tax returns under current law.
- The Trump administration reduced IRS funding and staffing levels, which slowed processing times and reduced audit activity.
- Congress controls the IRS budget, not the president, so any permanent changes to the agency require legislative action.
- Statements about "getting rid of" the IRS typically refer to proposed policy changes, not actual elimination of the agency.
How IRS funding and staffing changed during 2017 to 2021
The IRS budget declined during the Trump administration. The agency's workforce shrank, partly through attrition and partly through hiring freezes. Fewer employees meant longer wait times for phone lines, slower processing of paper returns, and fewer resources for tax compliance work.
These reductions had measurable effects. The average time to process a return increased. The number of audits, particularly of high-income taxpayers, declined. The IRS also reduced funding for technology upgrades and customer service operations. However, these were budget decisions made by Congress and the administration—not a dismantling of the agency.
What "getting rid of the IRS" actually means in political rhetoric
Politicians and commentators sometimes use the phrase "get rid of the IRS" to describe proposed policy changes, not literal elimination. These proposals typically fall into a few categories: replacing the income tax with a sales tax or flat tax, eliminating the income tax entirely, or drastically reducing the IRS's enforcement powers.
None of these proposals became law. They remain ideas discussed in policy debates, not enacted changes. When you see a headline about "getting rid of the IRS," it usually refers to a proposal or campaign rhetoric, not something that actually happened or is currently happening.
Congress controls the IRS budget, not the president
The president cannot unilaterally eliminate a federal agency or its funding. Congress must pass legislation to create, modify, or eliminate federal agencies and to set their budgets. The Trump administration could propose budget cuts and set enforcement priorities, but Congress had to approve any spending changes.
This separation of powers means that even if a president wanted to eliminate the IRS, they would need both chambers of Congress to pass legislation doing so. That has not happened, and there is no current legislation moving through Congress to eliminate the agency.
What the IRS does now and why it still matters
The IRS processes roughly 150 million individual tax returns each year. It collects federal income tax, employment taxes, and excise taxes. It administers tax credits like the Earned Income Tax Credit and the Child Tax Credit. These functions continue regardless of which administration is in office.
If you file taxes, claim refunds, or receive tax credits, you interact with the IRS. The agency's operations affect your tax return processing time, whether you face an audit, and whether you receive refunds or credits you are owed. The IRS was not eliminated, so these functions remain part of the federal tax system.
Recent changes to IRS funding and staffing
After the Trump administration, Congress passed legislation that increased IRS funding significantly. The Inflation Reduction Act of 2022 provided roughly $80 billion in additional funding to the IRS over ten years. This funding was intended to restore staffing levels, upgrade technology, and increase enforcement activity.
These increases represent a reversal of the budget cuts from earlier years. The IRS has been hiring staff and modernizing systems using this funding. The agency's operations and capacity have expanded compared to the reduced levels of the previous decade.
Frequently Asked Questions
Did Trump try to eliminate the IRS?
Trump did not introduce or support legislation to eliminate the IRS. His administration reduced the agency's budget and staffing, which affected its operations, but did not attempt to abolish it. Campaign rhetoric sometimes included references to tax reform or reducing the IRS, but these did not translate into elimination efforts.
Can a president shut down the IRS without Congress?
No. The president cannot unilaterally eliminate a federal agency or its funding. Congress must pass legislation to do so. This is a core principle of the separation of powers in the U.S. government.
Why did IRS processing times get longer during 2017 to 2021?
The IRS budget was reduced during this period, which meant fewer staff to process returns and answer phone lines. Staffing levels declined, and the agency had less funding for overtime and temporary workers during peak tax season. These operational constraints, not elimination of the agency, caused the delays.
Is the IRS still collecting taxes?
Yes. The IRS continues to collect federal income taxes, process returns, and administer tax law. You must still file a tax return if your income exceeds the filing threshold, and the IRS processes refunds and tax credits as part of its ongoing operations.
What does the recent IRS funding increase mean for taxpayers?
The 2022 funding increase allows the IRS to hire more staff, upgrade technology systems, and process returns faster. It also increases the agency's capacity to conduct audits and pursue tax compliance. For most taxpayers, this means faster refunds and shorter wait times when calling the IRS.