I.R.S.

The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. It is a part of the United States Department of the Treasury.

For most of its first 138 years (1776-1913), the United States did not have a federal income tax. An income tax was enacted during the latter half of the 19th century, but it was declared unconstitutional by the United States Supreme Court. In 1913 the United States Constitution was amended (see Sixteenth Amendment) to permit the enactment of an income tax, which was promptly accomplished and remains in effect in an increasingly complicated form. Prior to the establishment of the income tax, all government taxes were collected as excise taxes on products, import/export taxes, and revenue taxes on items such as photographs, bank checks, stock certificates, wills, deeds, and other legal documents. It was called the internal revenue service in contrast to U.S. government institutions that collected external revenue through duties and tariffs.

See also: Taxation in the United States

Criticism

Dennis Hastert, the current Speaker of the House, in his new book, offers a new alternative, the elimination of the IRS completely. See External links for more information.

Further reading

• Davis, Shelley L., and Mary Matalin. Unbridled Power: Inside the Secret Culture of the IRS. New York: Harper Collins, (ISBN 0887308295)
• Johnston, David Cay. Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich - and Cheat Everybody Else. New York: Portfolio, 2003. (ISBN 1591840198)
• Roth, William V., Jr., and William H. Nixon. The Power to Destroy. New York: Atlantic Monthly Press, 1999. (ISBN 0871137488)