SMART is an IDL-based software tool, developed by the IRS Instrument Team at Cornell University, that allows users to reduce and analyze Spitzer data from all four modules of the Infrared Spectrograph, including the peak-up arrays. The software is designed to make full use of the ancillary files generated in the Spitzer Science Center pipeline so that it can either remove or flag artifacts and corrupted data and maximize the signal-to-noise ratio in the extraction routines. It can be run in both interactive and batch modes. SMART includes visualization tools for assessing data quality, basic arithmetic operations for either two-dimensional images or one-dimensional spectra, extraction of both point and extended sources, and a suite of spectral analysis tools.