The Internal Revenue Service (IRS) is the revenue service of the United States federal government The federal government of the United States is the central government entity established by the United States Constitution, which shares sovereignty over the United States of America with the governments of the individual U.S. states. For official purposes in U.S. courts, the government is sued as the United States of America, and is referred to. The agency A government agency is a permanent or semi-permanent organization in the machinery of government that is responsible for the oversight and administration of specific functions, such as an intelligence agency[citation needed]. There is a notable variety of types of agency. Although usage differs, a government agency is normally distinct both from a is a bureau of the 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, and is under the immediate direction of the Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), a bureau within the United States Department of the Treasury. The IRS is responsible for collecting taxes A tax collector is a person who collects unpaid taxes from other people or corporations. Tax collectors are often portrayed in fiction as being evil, and in the modern world share a somewhat similar stereotype to that of lawyers and the interpretation and enforcement of the IRC (Internal Revenue Code The Internal Revenue Code is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes and statutory excise taxes. The Internal Revenue Code is published as Title 26 of the United States Code (USC), and).

Summary

The IRS has its National Capital offices in the greater Washington, D.C. Washington, D.C. , formally the District of Columbia and commonly referred to as Washington, the District, or simply D.C., is the capital of the United States, founded on July 16, 1790. The City of Washington was originally a separate municipality within the Territory of Columbia until an act of Congress in 1871 effectively merged the City and the area, and in particular does most of its computer programming Computer programming is the process of writing, testing, debugging/troubleshooting, and maintaining the source code of computer programs. This source code is written in a programming language. The code may be a modification of an existing source or something completely new. The purpose of programming is to create a program that exhibits a certain in Maryland Maryland is a major center for life sciences research and development. With more than 350 biotechnology companies located there, Maryland is the third-largest nexus in this field in the United States. It currently operates ten service centers around the country, to which returns sent by mail The United States Postal Service is an independent agency of the United States government responsible for providing postal service in the United States. It is one of the few government agencies explicitly authorized by the United States Constitution. Within the United States, it is commonly referred to as the "Post Office", "Postal are sent. These centers do the actual tax processing; different types of tax processing take place in various centers (such as the distinction between individual and business tax processing). The IRS also operates three computer A computer is a programmable machine that receives input, stores and manipulates data//information, and provides output in a useful format centers in various locations around the country.

History of the IRS

The IRS has a colorful and interesting history of war, scandal, politics, corruption, and money.

American Civil War - 1861-65

In July 1862, during the Civil War Union blockade – Eastern – Western – Lower Seaboard – Trans-Mississippi – Pacific Coast, President The President of the United States is the head of state and head of government of the United States. The president leads the executive branch of the federal government and is one of only two nationally elected federal officers, the other being the Vice President of the United States Lincoln Abraham Lincoln served as the 16th President of the United States from March 1861 until his assassination in April 1865. He successfully led his country through its greatest internal crisis, the American Civil War, preserving the Union and ending slavery. Before his election in 1860 as the first Republican president, Lincoln had been a country and 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. The Congress meets in the United States Capitol in Washington, D.C created the office of Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), a bureau within the United States Department of the Treasury and enacted an income tax An income tax is a tax levied on the income of individuals or business . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or profit tax. Individual to pay war expenses (see 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). The position of Commissioner exists today as the head of the Internal Revenue Service.

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 was passed as an emergency and temporary war-time tax. It copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1861:

• The initial rate was 3% on income over $800, which exempted most wage-earners.
• In 1862 the rate was 3% on income between $600 and $10,000, and 5% on income over $10,000.
• In 1864 the rate was 5% on income between $600 and $5,000; 7.5% on income $5,000-$10,000; and 10% on income $10,000 and above.

By the end of the war, 10% of Union During the American Civil War, the Union was a name used to refer to the federal government of the United States, which was supported by the twenty free states and five border slave states. It was opposed by 11 Southern slave states that had declared a secession to join together to form the Confederacy. Although the Union states included the households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.^[1]

Post Civil War, Reconstruction, and popular tax reform - 1866-1900

After the Civil War, Reconstruction In the history of the United States, the Reconstruction era has two definitions, the first in reference to the entire nation in the period 1865-1877 following the Civil War, and the second to the transformation of the Southern United States from 1863 to 1877, with the reconstruction of state and society in the former Confederacy and the addition, railroads, and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. The Panic of 1873 The Panic of 1873 was the start of the Long Depression, a severe nationwide economic depression in the United States that lasted until 1879. It was precipitated by the bankruptcy of the Philadelphia banking firm Jay Cooke & Company on September 18, 1873. It was one of a series of economic crises in the 19th and early 20th centuries happened a year later.

Income taxes evolved, but eventually in 1894, in the midst of a 30-year post-civil-war depression, the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co. Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 , aff'd on reh'g, 158 U.S. 601 (1895), was an important case in which the Supreme Court of the United States ruled that the unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because. The federal government scrambled to raise money.^[2]

In 1906, with the election of President Theodore Roosevelt Theodore "Teddy" Roosevelt pronounced /ˈroʊzəvɛlt/ ROE-zə-velt) was the 26th President of the United States. He is famous for his energetic personality, range of interests and achievements, leadership of the Progressive Movement, model of masculinity, and his "cowboy" image. He was a leader of the Republican Party and, and later his successor William Howard Taft William Howard Taft was the 27th President of the United States and later the 10th Chief Justice of the United States. He is the only person to have served in both offices, the United States saw a populous movement for tax reform. This movement culminated in February 1913 with the ratification of the Sixteenth Amendment to the United States Constitution The Sixteenth Amendment to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct:

This granted Congress the specific power to create a direct income tax. By February 1913, 36 states had ratified the change to the Constitution. It was further ratified by six more states by March. Of the 48 states at the time, 42 ratified. Connecticut Southwestern Connecticut is part of the New York metropolitan area; three of Connecticut's eight counties, including most of the state's population, are in the New York City combined statistical area, commonly called the Tri-State Region. Connecticut's center of population is in Cheshire, New Haven County, Rhode Island The State of Rhode Island and Providence Plantations, more commonly referred to as Rhode Island ( /ˌroʊd ˈaɪlɨnd/ or /rɵˈdaɪlɨnd/), is a state in the New England region of the United States. It is the smallest U.S. state by area. Rhode Island borders Connecticut to the west and Massachusetts to the north and east, and it shares a water, and Utah Utah is one of the most religiously homogeneous states in the Union. Between 41% and 60% of Utahns are reported to be members of The Church of Jesus Christ of Latter-day Saints , which greatly influences Utah culture and daily life rejected the amendment; Pennsylvania Pennsylvania has 51 miles of coastline along Lake Erie and 57 miles (92 km) of shoreline along the Delaware Estuary, Virginia The area's history begins with several indigenous groups, including the Powhatan. In 1607 the London Company established the Colony of Virginia as the first permanent New World English colony. Land from displaced Native American tribes and slave labor each played significant roles in the colony's early politics and plantation economy. Virginia was, and Florida With an area of 65,758 square miles , it is ranked 22nd in size among the 50 U.S. states. Florida has the most coastline in the Contiguous United States encompassing approximately 1,200 miles. The state has four large urban areas, a number of smaller industrial cities, and many small towns didn't take up the issue.^[3]

A copy of the very first IRS 1040 form, dated 1913, can be found at the IRS website^[4] showing that only those with incomes of $3,000 or more were instructed to file (the equivalent of about $65,000 in 2010 adjusted for inflation).

The IRS reinvents itself - 1913-1970

In the first year after ratification of the Sixteenth Amendment, no taxes were collected--instead, taxpayers simply completed the form and the IRS checked it for accuracy. The IRS's workload jumped by ten-fold, triggering a massive restructuring. Professional tax collectors began to replace a system of "patronage" appointments. The IRS doubled its staff, but was still processing 1917 returns in 1919. ^[5]

Currently, only the IRS Commissioner and Chief Counsel are political appointees selected by the President and confirmed by the United States Senate The United States Senate is the upper house of the bicameral United States Congress, the lower house being the House of Representatives. The composition and powers of the Senate and the House are established in Article One of the U.S. Constitution . Each U.S state is represented by two senators, regardless of population. Senators serve staggered.

The agency continued to re-invent itself both organizationally, and technologically.

Presidential tax returns - 1973

From the 1950s through the 1970s, the IRS began using cutting-edge technology such as microfilm to keep and organize records. Easy access to this information proved controversial, when President Richard Nixon Richard Milhous Nixon was the 37th President of the United States from 1969–1974 and was also the 36th Vice President of the United States (1953–1961). Nixon was the only President to resign the office and also the only person to be elected twice to both the Presidency and the Vice Presidency's tax returns were leaked to the public. His tax advisor became the fourth law-enforcement official to be charged with a crime during Watergate The Watergate scandal was a political scandal in the United States in the 1970s, resulting from the break-in into the Democratic National Committee headquarters at the Watergate office complex in Washington, D.C. Effects of the scandal ultimately led to the resignation of the President of the United States Richard Nixon on August 9, 1974, the.^[6]

John Requard Jr., accused of leaking the documents, collected delinquent taxes in the slums of Washington. In his words:

He admits he saw the returns, but denies he leaked them. When asked if he would have leaked the documents, he said: "I probably would have said, 'Yes, I'm in'."^[7]

Reporter Jack White Jack White was a veteran Rhode Island journalist who won a Pulitzer Prize for his coverage of President Richard Nixon's underpayment of income taxes. White's investigative article prompted Nixon to utter his famous line, "I am not a crook." White also won Emmy Awards for his reporting on fugitive banker Joe Mollicone and Providence tax of The Providence Journal The Providence Journal, nicknamed the ProJo, is a daily newspaper serving the metropolitan area of Providence, Rhode Island and is the largest newspaper in Rhode Island. The newspaper, first published in 1829, is the oldest continually published daily newspaper in the United States. It was purchased in 1996 by the Belo Corporation. The newspaper, won the Pulitzer Prize The Pulitzer Prize is a U.S. award for achievements in newspaper and online journalism, literature and musical composition. It was established by Hungarian-American publisher Joseph Pulitzer and is administered by Columbia University in New York City. According to the administrators of the Pulitzer Prize the correct pronunciation of the name for reporting about Nixon's tax returns. Nixon, with a salary of $200,000, paid only $792.81 in federal income tax in 1970 and $878.03 in 1971, with deductions of $571,000 for donating "vice presidential papers".^[8] This was one of the reasons for his famous statement: "Well, I'm not a crook. I've earned everything I've got."

So controversial was this leak, that most later US Presidents released their tax returns (though sometimes only partially). These returns can be found online at the Tax History Project.

Modernization and the Internet - 1970-present

After microfilm, the 1960s onward saw massive computerization efforts.

In 1990, the IRS began to use the public Internet The Internet is a global system of interconnected computer networks that use the standard Internet Protocol Suite to serve billions of users worldwide. It is a network of networks that consists of millions of private, public, academic, business, and government networks of local to global scope that are linked by a broad array of electronic and for electronic filing. Since the introduction of e-filing, self-paced online tax services have flourished, augmenting and sometimes replacing tax accountants to prepare returns.

In 2003, the IRS stuck a deal with tax software vendors:

• The IRS would not develop online filing software.
• In return, software vendors would provide free e-filing to most Americans^[9].

In 2009, 70% of filers qualified for free electronic filing of federal returns.^[10]

In 2010, more than 66% (98 million) of tax returns are expected to be filed electronically.

History of the IRS name

As early as the year 1918, the Bureau of Internal Revenue began using the name "Internal Revenue Service" on at least one tax form.^[11] In 1953, the name change to the "Internal Revenue Service" was formalized in Treasury Decision 6038.^[12]

Current organization

The 1980s saw a reorganization of the IRS. A bipartisan commission was created with several mandates, among them to increase customer service and improve collections.^[13] Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998 The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III, , resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986.^[14] As a result of that Act, the IRS now functions under four major operating divisions: Large & Mid-Size Business (LMSB), Small Business / Self-Employed (SB/SE), Wage and Investment (W&I), and Tax Exempt & Government Entities (TE/GE). The IRS also includes a criminal law enforcement division (IRS Criminal Investigation Division Internal Revenue Service, Criminal Investigation investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and compliance with the law. While other federal agencies also have investigative jurisdiction for money laundering and some bank). While there is some evidence that customer service has improved, lost tax revenues in 2001 were over $323 billion.^[15]

Commissioner

Douglas H. Shulman Douglas H. Shulman is the Commissioner of Internal Revenue. His nomination was confirmed by the full U.S. Senate on March 14, 2008 and he was sworn in on March 24, 2008. He formerly served as vice chairman of the Financial Industry Regulatory Authority (successor to NASD) and sat on the board at the Depository Trust & Clearing Corporation ( is the current Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), a bureau within the United States Department of the Treasury.

Tax collection statistics

Summary of Collections before Refunds by Type of Return, Fiscal Year 2007^[16]

During Fiscal Year (FY) 2006, the IRS collected more than $2.2 trillion in tax net of refunds, about 44 percent of which was attributable to the individual income tax. This is partially due to the nature of the individual income tax category, containing taxes collected from working class, small business, self employed, and capital gains. Of the Individual Income Tax, the top 5% of income earners pay 60% of this amount.^[17][18]

Recently, the IRS has altered its policies. The current Service plus Enforcement equals Compliance motto mirrors its recent increase in investigations of abusive tax schemes.

As of 2007, the agency estimates it is owed $354 billion more than it collects.^[19]

Outsourcing collection and tax-assistance

In September 2006, the IRS started to outsource the collection of taxpayers debts to private debt collection agencies. Opponents to this change note that the IRS will be handing over personal information to these debt collection agencies, who are being paid between 29% and 39% of the amount collected. Opponents are also worried about the agencies' being paid on percent collected, because it will encourage the collectors to use pressure tactics to collect the maximum amount. IRS spokesman Terry Lemons responds to these critics saying the new system "is a sound, balanced program that respects taxpayers' rights and taxpayer privacy." Other state and local agencies also use private collection agencies.^[20]

In March 2009, the IRS announced that it would no longer outsource the collection of taxpayers debts to private debt collection agencies. The IRS decided not to renew contracts to private debt collection agencies, and began a hiring program at its call sites and processing centers across the country to bring on more personnel to process collections internally from taxpayers. As of October 2009, the IRS has ceased using private debt collection agencies.

In September 2008, after undercover exposé videos of questionable activities by staff of one of the IRS's volunteer tax-assistance organizations were made public, the IRS removed ACORN from its volunteer tax-assistance program.^[21]

Administrative functions

The IRS publishes a huge number of tax forms which taxpayers are required to choose from and use for calculating and reporting their federal tax obligations. The IRS also publishes a number of forms for its own internal operations, such as Forms 3471 and 4228 (which are used during the initial processing of income tax returns).

In addition to collection of revenue and pursuing tax cheaters, the IRS issues administrative rulings such as revenue rulings and private letter rulings. In addition the Service publishes the Internal Revenue Bulletin containing the various IRS pronouncements. The controlling authority of regulations and revenue rulings allows taxpayers to rely on them. A private letter ruling is good for the taxpayer to whom it is issued, and gives some explanation of the Service's position on a particular tax issue. As is the case with all administrative pronouncements, taxpayers sometimes litigate the validity of the pronouncements, and courts sometimes determine a particular rule to be invalid where the agency has exceeded its grant of authority. The IRS also issues formal pronouncements called Revenue Procedures, that among other things tell taxpayers how to correct prior tax errors. The IRS's own internal operations manual is the Internal Revenue Manual, which describes the clerical procedures for processing and auditing tax returns in excruciating detail. For example, the IRM contains a special procedure for processing the tax returns of the President and Vice President of the United States.^[22]

More formal rulemaking to give the Service's interpretation of a statute, or when the statute itself directs that the Secretary of the Treasury shall provide, IRS undergoes the formal regulation process with a Notice of proposed rulemaking (NPRM) published in the Federal Register announcing the proposed regulation, the date of the in-person hearing, and the process for interested parties to have their views heard either in person at the hearing in Washington, D.C., or by mail. Following the statutory period provided in the Administrative Procedure Act the Service decides on the final regulations "as is," or as reflecting changes, or sometimes withdraws the proposed regulations. Generally, taxpayers may rely on proposed regulations until final regulations become effective. For example, human resource professionals are relying on the October 4, 2005 Proposed Regulations (citation 70 F.R. 57930-57984)^[23] for the Section 409A on deferred compensation (the so-called Enron rules on deferred compensation to add teeth to the old rules) because regulations have not been finalized.

Criticism

Allegations of abuse

The IRS, and in particular the IRS Criminal Investigation Division (IRS CID), has on more than one occasion been accused of abusive behavior.^{[24][25][26][27]} Statements given in hearings before the Senate Finance Committee criticize the IRS:

Congress passed the Taxpayer Bill of Rights III on July 22, 1998, which shifted the burden of proof from the taxpayer to the IRS in certain limited situations. The IRS retains the legal authority to enforce liens and seize assets without obtaining judgment in court.^[28]

Michael Minns was the defense lawyer in a case against the IRS on behalf of James and Pamela Moran, after an initial indictment in what Minns asserts was an IRS smear campaign that virtually canvassed the taxpayers' own hometown and surrounding area.^[29] The original indictment was associated with the Morans' involvement with a tax shelter provider, Anderson's Ark & Associates. The Morans were eventually acquitted in the case.^[30]

Minns also had previously asserted that the behavior of two IRS attorneys at law, Kenneth McWade and William A. Sims, constituted legal misconduct and recommended them for disbarment. Following an investigation, the law licenses of the IRS attorneys were duly suspended for a two-year period after a federal court ruling found that the two had indeed defrauded the courts in connection with 1,300 tax shelter cases. In 2003, the United States Court of Appeals for the Ninth Circuit concluded that the IRS lawyers had corruptly agreed with certain taxpayers that no tax collection actions would be taken against them - in return for testimony against other taxpayers. The court also asked why the IRS had not punished the two.^[31]

References

Notes

1. ^ http://www.tax.org/Museum/1861-1865.htm
2. ^ http://www.tax.org/Museum/1866-1900.htm
3. ^ http://www.usconstitution.net/constamnotes.html
4. ^ The first 1040 with instructions
5. ^ http://www.tax.org/Museum/1901-1932.htm
6. ^ "INVESTIGATIONS: Fraud in Nixon's Taxes". Time. November 18, 1974. http://www.time.com/time/magazine/article/0,9171,945108,00.html. Retrieved May 5, 2010.
7. ^ http://articles.baltimoresun.com/2003-12-21/business/0312210282_1_nixon-requard-tax-liability/3
8. ^ http://articles.baltimoresun.com/2003-12-21/business/0312210282_1_nixon-requard-tax-liability
9. ^ IRS Free file website
10. ^ http://www.cleveland.com/business/index.ssf/2010/02/as_e-filing_turns_20_irs_tryin.html
11. ^ Form 1040, Individual Income Tax Return for year 1918, as republished in historical documents section of Publication 1796 (Rev. February 2007), Internal Revenue Service, U.S. Department of the Treasury. Form 1040s for years 1918, 1919, and 1920 bore the name "Internal Revenue Service". For the 1921 tax year, the name was dropped, then was re-added for the 1929 tax year.
12. ^ 1953-2 C.B. 657 (August 21, 1953), filed with Division of the Federal Register on August 26, 1967. Compare Treas. Department Order 150-29 (July 9, 1953).
13. ^ Official web site of the National Commission on Restructuring the Internal Revenue Service
14. ^ Pub. L. No. 105-206, 112 Stat. 685 (July 22, 1998).
15. ^ U.S. Department of the Treasury, Press Release, September 26, 2006
16. ^ http://www.irs.gov/taxstats/article/0,,id=102886,00.html
17. ^ 'SOI Tax Stats - Individual Income Tax Rates and Tax Shares'. Yearly statistics at www.irs.gov.
18. ^ 'New IRS Data Reveals That the Rich Really Do Pay Tax - Lots of It' by John Gaver. Press Release, Actionamerica.org, 9 October 2007.
19. ^ by Jack Speer. Morning Edition, National Public Radio, 21 March 2006.
20. ^ D. Caterinicchia, IRS moves ahead on debt-collection plan
21. ^ New York Times
22. ^ Internal Revenue Manual Section 3.28.3.
23. ^ Federal Register (Volume 70, Number 191), October 4, 2005
24. ^ ^{a b} "Prepared Statement Of Witness Before The Senate Finance Committee Oversight Hearing On The Internal Revenue Service". http://enzi.senate.gov/anon1.htm. Retrieved 2007-06-17.
25. ^ Davis, Robert Edwin. "Statement before the Senate Committee on Finance". http://www.senate.gov/~finance/davis.htm. Retrieved 2007-06-17.
26. ^ Schriebman, Robert. "Prepared Statement of Robert S. Schrieman Before the Senate Finance Committee". http://www.senate.gov/~enzi/schrieb.htm. Retrieved 2007-06-17.
27. ^ Davis, Shelley L. (1997-09-23). "Prepared Statement of Shelley L. Davis Before the Senate Finance Committee Oversight Hearing On The Internal Revenue Service". http://www.senate.gov/~enzi/davis.htm. Retrieved 2007-06-17.
28. ^ See 26 U.S.C. § 6331. For case law on section 6331, see Brian v. Gugin, 853 F. Supp. 358, 94-1 U.S. Tax Cas. (CCH) paragr. 50,278 (D. Idaho 1994), aff’d, 95-1 U.S. Tax Cas. (CCH) paragr. 50,067 (9th Cir. 1995).
29. ^ Katharhynn Heidelberg, " Attorney: IRS should apologize," Montrose Daily Press (Montrose, Colorado), December 28, 2007, at Montrose Daily Press
30. ^ Katharhynn Heidelberg, "Morans Acquitted on All Counts," Montrose Daily Press (Montrose, Colorado), December 21, 2007, at Montrose Daily Press
31. ^ David Cay Johnston, August 21, 2004, "2 Ex-IRS Lawyers' Licenses Suspended for Misconduct," New York Times, at New York Times

Further reading

• Davis, Shelley L.; Matalin, Mary (1997). Unbridled Power: Inside the Secret Culture of the IRS. New York: Harper Collins. ISBN 0-88730-829-5.
• Johnston, David Cay (2003). Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich - and Cheat Everybody Else. New York: Portfolio. ISBN 1-59184-019-8.
• Rossotti, Charles O. (2005). Many Unhappy Returns: One Man's Quest To Turn Around The Most Unpopular Organization In America. Cambridge: Harvard Business School Press. ISBN 1-59139-441-4.
• Roth, William V., Jr.; Nixon, William H. (1999). The Power to Destroy. New York: Atlantic Monthly Press. ISBN 0-87113-748-8.

External links

• Official website
• IRSAddress.org - Unofficial website with Google Maps to every IRS office

Categories: Taxation in the United States | Government agencies established in 1953 | Revenue services

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