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Distinguishing sarcasm from banter, and referring to the use of irony in sarcasm, linguist Derek Bousfield writes that sarcasm is:

The use of strategies which, on the surface appear to be appropriate to the situation, but are meant to be taken as meaning the opposite in terms of face management. That is, the utterance which appears, on the surface, to maintain or enhance the face of the recipient actually attacks and damages the face of the recipient. ... sarcasm is an insincere form of politeness which is used to offend one's interlocutor.

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