Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. In the United States, the Congress passes tax laws and requires taxpayers to comply. The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.
Franklin D. FDR would not be alone in succumbing to that temptation. Did that lead to scandals? Pretty regularly. In , congressional Republicans uncovered widespread corruption at the Bureau of Internal Revenue, leading to the dismissal of 66 agents for such activities as bribe-taking and extortion.
President Harry S. Truman proposed a reorganization in which tax agents would be hired through the civil service, rather than political patronage. Republican Dwight Eisenhower endorsed Truman's reform plans and in changed the agency's name to the Internal Revenue Service. Did those reforms bear fruit? Too often they did not. Martin Luther King Jr. Kennedy's public complaints about tax-exempt conservative groups by setting up the Ideological Organizations Audit Project, which challenged their tax status.
What did Nixon do? Later, tobacco tax enforcement was added. It increased taxes and the number of Americans subject to the income tax. It also created deductions for medical and investment expenses.
It also decentralized service to taxpayers and sought to restore public confidence in the agency. President Reagan signed the Tax Reform Act, the most significant piece of tax legislation in 30 years. Have a question? Need assistance? Use our online form to ask a librarian for help. If, in the midst of sorting receipts and studying the latest changes in the US income tax laws, you suddenly wonder "What is the origin of this annual ritual in the weeks leading up to April 15th?
The origin of the income tax on individuals is generally cited as the passage of the 16th Amendment, passed by Congress on July 2, , and ratified February 3, However, its history actually goes back even further. During the Civil War Congress passed the Revenue Act of which included a tax on personal incomes to help pay war expenses but the tax was repealed ten years later.
However, in Congress enacted a flat rate Federal income tax, which was ruled unconstitutional the following year by the U. Supreme Court because it was a direct tax not apportioned according to the population of each state.
The 16th amendment, ratified in , removed this objection by allowing the Federal government to tax the income of individuals without regard to the population of each state. For additional information on taxation in the United States, see the section on taxes on the web site of the U. Department of the Treasury. Further reorganization came in the s, replacing the patronage system with career employees.
The IRS Restructuring and Reform Act of prompted the most comprehensive reorganization and modernization of IRS in nearly half a century and established a Taxpayer Advocate Service as an independent voice inside the agency on behalf of the taxpayer.
April 15th has not always been the filing deadline. March 1st was the date specified by Congress in , after the passage of the 16th amendment.
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