Internal Revenue Service

The exact name and acronym denote the same U.S. federal tax agency in the selected contexts. The selected Book 97 passage expands the acronym as Internal Revenue Service and identifies its Criminal Investigation Division; Book 96 explicitly refers to an IRS revenue agent.

No merge by spelling was applied across distinct controlled types.

Reviewed source observation locators: destroyer-001:internal-revenue-service (witness:00000002:ch08:p0010); destroyer-010:internal-revenue-service (witness:00000027:ch14:p0035).

destroyer-011:b11-irs links to this subject after independent source review and lead contextual comparison (witness:00000030:ch03:p0031).

destroyer-015:b15-irs links to this subject after independent source review and lead contextual comparison (witness:00000042:ch01:p0027; witness:00000042:ch02:p0100).

destroyer-020:internal-revenue-service links to this subject after independent source review and lead contextual comparison (witness:00000057:ch01:p0166).

destroyer-014:internal-revenue-service links to this subject after independent source review and lead contextual comparison (witness:00000039:ch11:p0009).

destroyer-051:internal-revenue-service-b51: Lead compared the identifying passages and roles for the same recurring subject. Current scope: Federal tax agency Smith is drugged into planning to penetrate; the intrusion is proposed, not completed. Prior scope: The narrative says Folcroft clerks are told they work for the tax agency while collecting crime-related information. Book-specific claims and appearances remain separate. (witness:00000147:ch10:p0047; witness:00000002:ch08:p0010).

destroyer-053:internal-revenue-service: Identifying context and compatible prior role compared by lead: Agency whose investigations the narrator says CURE instigates as part of its extralegal operations. Prior: The narrative says Folcroft clerks are told they work for the tax agency while collecting crime-related information. Retain observed form, source attribution and mention scope. (witness:00000153:ch02:p0004; witness:00000002:ch08:p0010).

destroyer-090:irs: Same named national tax agency, different investigations and agents. Lead inspected these bounded primary contexts; this is an identity decision, not a third full reading. (witness:00000264:ch26:p0033; witness:00000264:ch28:p0007; witness:00000153:ch02:p0004).

destroyer-097:irs: Both contexts explicitly identify the IRS as the same federal tax agency; the Book 97 seizure details remain work-specific. Lead inspected these bounded primary contexts; this is an identity decision, not a third full reading. (witness:00000285:ch01:p0070; witness:00000285:ch03:p0002; witness:00000285:ch03:p0049; witness:00000234:ch19:p0067).

destroyer-080:irs: Source-context identity check (witness:00000234:ch19:p0067).

destroyer-097:irs: Source-context identity check (witness:00000285:ch03:p0002).

destroyer-097:irs: Source-context identity check (witness:00000285:ch01:p0070).

destroyer-096:internal-revenue-service: Source-context identity check (witness:00000282:ch31:p0071).

destroyer-096:internal-revenue-service: Source-context identity check (witness:00000282:ch31:p0081).

This is a same-organization reference proposal, not a claim that every named IRS employee or division is the agency itself. Preserve the IRS agent character records separately.

Institution identity does not verify reported activity or claimed affiliations. Forged identifications, agency staff, offices, buildings, organs and foreign counterparts retain their source-specific scope.