349780
In the eyes of the Internal Revenue Service ( IRS ) , housing debt that is forgiven or written off is the same as income .
 organization: Internal Revenue Service
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities: Internal Revenue Service 
Answer:
 organization: Internal Revenue Service