The IRS still exists and still collects taxes

The Internal Revenue Service has not been eliminated. It continues to operate, process tax returns, and collect taxes. No president has the power to shut down the IRS without an act of Congress, and no such act has passed.

What has changed is funding and staffing levels. The IRS budget has fluctuated based on congressional appropriations. Under the Trump administration (2017–2021), the IRS received less funding than in previous years, which affected hiring and operations. The Biden administration increased IRS funding significantly starting in 2022. Future funding depends on what Congress approves in each budget cycle.

Confusion often arises because political figures propose different visions for the IRS — some call for smaller budgets, others for larger ones — but proposals are not the same as law. The IRS will continue to exist and function as long as Congress funds it, regardless of who is president.

Key Takeaways

  • The IRS cannot be eliminated by presidential order; only Congress can change or eliminate a federal agency through legislation.
  • IRS funding and staffing levels change based on congressional budget decisions, which vary by administration and political priorities.
  • The IRS continues to process tax returns, issue refunds, and collect taxes regardless of political proposals about its future.
  • Political rhetoric about "getting rid of" the IRS differs from actual legal changes that would require congressional action.

How the IRS budget actually works

Congress controls IRS funding through annual appropriations bills. The president can propose a budget, but Congress decides how much money the IRS receives each year. This means funding levels depend on which party controls Congress and what priorities lawmakers set.

When the IRS receives less funding, it typically means fewer staff members, longer wait times on the phone, slower processing of returns, and reduced enforcement activity. When it receives more funding, the opposite happens. Between 2010 and 2017, IRS funding declined significantly, leading to staffing cuts. From 2022 onward, Congress increased IRS funding, allowing the agency to hire more employees and improve service.

Budget changes do not eliminate the IRS or its core functions. They change how quickly and thoroughly the agency can do its work.

What proposals to change the IRS actually mean

Some politicians have proposed replacing the income tax system entirely with alternatives like a national sales tax or flat tax. Others have proposed reducing the IRS's enforcement powers. These are policy ideas, not current law.

For any of these changes to happen, Congress would need to pass new legislation. The president cannot unilaterally change the tax code or eliminate the IRS. Even if a proposal became law, there would be a transition period — the IRS would not simply disappear overnight.

Political campaigns often include bold rhetoric about agencies and systems. It is important to distinguish between what a politician says they want to do and what they can actually do under the Constitution and existing law.

What happens to your taxes and refunds

Regardless of political changes or proposals, your tax obligations remain the same. You are still required to file a tax return if your income exceeds the threshold for your filing status. The IRS still processes returns and issues refunds.

If you are owed a refund, the IRS will send it to you — either by direct deposit or by check, depending on how you filed. If you owe taxes, you still have a legal obligation to pay them. These basic functions do not change based on political proposals or budget fluctuations.

If you have questions about your specific tax situation, you can contact the IRS directly through its website at irs.gov, by phone, or by visiting a local IRS office. The IRS also offers free tax preparation help through the Volunteer Income Tax Assistance (VITA) program if your income is below a certain level.

How to stay informed about actual IRS changes

Real changes to tax law or IRS operations are announced through official channels. The IRS publishes updates on its website at irs.gov. Congress publishes bills and votes on its website at congress.gov. Major tax law changes are reported by mainstream news outlets.

Be cautious of social media posts or emails claiming the IRS has been eliminated or that tax filing is no longer required. These are false. The IRS will notify taxpayers through official channels if any significant change occurs — not through social media or unsolicited emails.

If you receive an email or call claiming to be from the IRS with urgent news about your taxes, verify it by calling the IRS directly or visiting irs.gov. The IRS does not initiate contact by email or text message about tax debts or refunds.

Frequently Asked Questions

Can the president shut down the IRS?

No. The president cannot eliminate a federal agency without congressional approval. Only Congress can pass legislation to change or eliminate the IRS. Even if a president proposed it, Congress would have to vote to make it law.

Will I still have to file taxes if the IRS is eliminated?

The IRS has not been eliminated and continues to operate. If hypothetically Congress passed a law eliminating the IRS and replacing it with a different system, there would be a transition period and new rules would be announced through official channels. You would not suddenly stop owing taxes.

What if I have a refund coming — will I still get it?

Yes. The IRS continues to process returns and issue refunds. If you filed a return and are owed money, the IRS will send your refund by direct deposit or check according to the method you chose when you filed.

How do I know if a real change to the IRS has happened?

Official changes are announced on irs.gov, through congressional votes published on congress.gov, and reported by established news outlets. Do not rely on social media posts or unsolicited emails. If you are unsure, contact the IRS directly at 1-800-829-1040 or visit irs.gov.