IRS Congressional Matter [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 301.9000-1 (g) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter F Procedure and Administration; Part 301 Procedure and Administration; General Rules; Miscellaneous Provisions], an IRS (Internal Revenue Service) Congressional Matter is “any matter before the Congress, or a committee or subcommittee of the Congress, that is related to the administration of the internal revenue laws or any other laws administered by or concerning the IRS, or to IRS records or information.”