The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service The Internal Revenue Service is the United States federal government agency that collects taxes and enforces the internal revenue laws. It is an agency within the U.S. Department of the Treasury and is responsible for interpretation and application of Federal tax law. The official U.S. Treasury regulations provide (in part): (IRS),[1] a bureau within the United States Department of the Treasury The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue. The Department is administered by the Secretary of the Treasury, who is a member of the Cabinet.[2]
The office of Commissioner was created by Congress The United States Congress is the bicameral legislature of the federal government of the United States of America, consisting of the Senate and the House of Representatives. Both senators and representatives are chosen through direct election. See the Revenue Act of 1862 The Revenue Act of 1862 , was passed by the United States Congress to help fund the American Civil War. The Act was signed into law by President Abraham Lincoln, introducing the first progressive rate income tax to the country[3]. The Commissioner is appointed by the President, with the consent of the Senate, for a five year term.[4]
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