Seal of the Internal Revenue Service

Taxation in the United States
This article is part of the series: Politics and government of the United States Image File history File links Size of this preview: 681 × 600 pixel Image in higher resolution (770 × 678 pixel, file size: 17 KB, MIME type: image/png)I created this image using an IRS PDF Form as the source - www. ... Image File history File links Size of this preview: 681 × 600 pixel Image in higher resolution (770 × 678 pixel, file size: 17 KB, MIME type: image/png)I created this image using an IRS PDF Form as the source - www. ... Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... Image File history File links US-GreatSeal-Obverse. ... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      Politics of the United States takes place in a framework of a presidential...
Federal taxation
History Internal Revenue Service Court  ·   Forms  ·   Code
Income tax  ·   Payroll tax Alternative Minimum Tax Estate tax  ·   Excise tax Gift tax  ·   Corporate tax Capital gains tax
State & local taxation
State income tax Sales tax  ·   Use tax Property tax State tax levels
Federal tax reform
FairTax  ·   Flat tax
Tax protester arguments
Constitutional Statutory  ·   Conspiracy
Taxation by country Australia British Virgin Islands Canada France Germany Hong Kong India Indonesia Netherlands New Zealand Peru Republic of Ireland Russia Singapore Tanzania United Kingdom United States European Union  v • d • e  Tax rates around the world Tax revenue as % of GDP
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The Internal Revenue Service (IRS) is the United States federal government agency that collects taxes and enforces the internal revenue laws. The official U.S. Treasury regulations provide (in part): Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. ... Seal of the United States Tax Court. ... Seal of the Internal Revenue Service Tax forms in the United States are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS). ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) 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... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The federal government of the United States imposes a progressive tax on the taxable income of individuals, corporations, trusts, decedents estates, and certain bankruptcy estates. ... The Federal Insurance Contributions Act (FICA) tax, a kind of payroll tax, is a United States employment tax imposed in an equal amount on employees and employers to fund federal programs for retirees, the disabled, and children of deceased workers. ...        Alternative Minimum Tax (AMT) is a tax system that is part of the federal income tax system in the United States. ... This article is about Estate tax in the United States. ...        Look up Excise tax in the United States in Wiktionary, the free dictionary. ... Inheritance tax, also known in some countries outside the United States as a death duty and referred to as an estate tax within the U.S, is a form of tax levied upon the bequest that a person may make in their will to a living person or organisation. ...        Corporate tax in the United States is a tax on the taxable income of a C corporation or an entity taxed as a C corporation. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income, but the tax rate for individuals is... Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State income tax is an income tax in the United States that is levied by each... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        A sales tax is a tax on consumption and is normally a certain percentage that is added onto the price of goods or services that are purchased. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        A use tax is a type of excise tax levied in the United States. ... Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State tax levels indicate both the tax burden and the services a state can afford to provide residents. ... Tax reform is the process of changing the way taxes are collected or managed by the government. ... Throughout this article, the unqualified term dollar and the $ symbol refer to the United States dollar. ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... Tax protester arguments are a number of theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. ... Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ... Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links Flag_of_the_British_Virgin_Islands. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links Flag_of_Germany. ... Image File history File links Flag_of_Hong_Kong. ... Image File history File links Flag_of_India. ... Image File history File links Flag_of_Indonesia. ... Image File history File links Flag_of_the_Netherlands. ... Image File history File links Flag_of_New_Zealand. ... Image File history File links Flag_of_Peru. ... Image File history File links Flag_of_Ireland. ... Image File history File links Flag_of_Russia. ... Image File history File links Flag_of_Singapore. ... Image File history File links Flag_of_Tanzania. ... Image File history File links Flag_of_the_United_Kingdom. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links This is a lossless scalable vector image. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Comparison of tax rates around the world is a difficult and... This table lists OECD countries by total tax revenue as percentage of GDP (as of 2005). ... IRS is an abbreviaton for: // United States Internal Revenue Service Indian Revenue Service (IRS) Interest rate swap Intergroup Rhabdomyosarcoma Study Group, about the cancer, rhabdomyosarcoma Insulin receptor substrate, protein family involved in the insulin signaling pathway (insulin response) I.R.S. Records IRS (group), is a Canadian rap group IRS... This article describes the government of the United States. ... “Taxes” redirects here. ... Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes. ... For other uses of terms redirecting here, see US (disambiguation), USA (disambiguation), and United States (disambiguation) Motto In God We Trust(since 1956) (From Many, One; Latin, traditional) Anthem The Star-Spangled Banner Capital Washington, D.C. Largest city New York City National language English (de facto)1 Demonym American...

The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed. The U.S. Treasury building today. ... The Commissioner of Internal Revenue, or IRS Commissioner, is the head of the U.S. Internal Revenue Service. ...

– 26 C.F.R. section 601.101(a).

History

Bureau of Internal Revenue

In 1862, during the Civil War, President Lincoln and Congress created the office of Commissioner of Internal Revenue and enacted an income tax to pay war expenses (see Revenue Act of 1862). The position of Commissioner exists today as the head of the Internal Revenue Service. Combatants United States of America (Union) Confederate States of America (Confederacy) Commanders Abraham Lincoln, Ulysses S. Grant Jefferson Davis, Robert E. Lee Strength 2,200,000 1,064,000 Casualties 110,000 killed in action, 360,000 total dead, 275,200 wounded 93,000 killed in action, 258,000 total... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      For other uses, see President of the United States (disambiguation). ... For other uses, see Abraham Lincoln (disambiguation). ... Congress in Joint Session. ... The Commissioner of Internal Revenue, or IRS Commissioner, is the head of the U.S. Internal Revenue Service. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        An income tax is a tax levied on the financial income... The Revenue Act of 1862 (July 1, 1862, Ch. ...

The organization created to enforce these taxes was named for the internal revenue to be collected (and was formerly called the "Bureau of Internal Revenue"), in contrast to U.S. government institutions that collected external revenue through duties and tariffs. The income tax was repealed 10 years later. In 1894, Congress revived the income tax, but the following year the Supreme Court of the United States ruled, in Pollock v. Farmers' Loan & Trust Co., that taxes on capital gains, dividends, interest, rents, and the like were direct taxes on property, and that the statute in question was unconstitutional because it had not apportioned the direct taxes among the states according to population. In 1913, the states ratified the 16th Amendment. In subsequent decisions the U.S. Supreme Court ruled that the Sixteenth Amendment removed the requirement that had been imposed in Pollock that apportionment — and the source of the income — be considered with respect to income taxes. This article is in need of attention. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        For other uses of this word, see tariff (disambiguation). ... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      The Supreme Court of the United States (sometimes colloquially referred to by the... Holding --- Court membership Case opinions Laws applied --- Pollock v. ... In finance, a capital gain is profit that is realized from the sale of an asset that was previously purchased at a lower price. ... A dividend is the distribution of profits to a companys shareholders. ... For other senses of this word, see interest (disambiguation). ... This article does not cite any references or sources. ... Amendment XVI in the National Archives Amendment XVI (the Sixteenth Amendment) of the United States Constitution was ratified on February 3, 1913. ...

The IRS has its National Capital offices in the greater Washington, DC area, and in particular does most of its computer programming in Maryland. It operates various service centers around the country (currently ten; these are the locations to which taxpayers mail their returns); 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). It also operates three computer centers in different locations around the country. Aerial photo (looking NW) of the Washington Monument and the White House in Washington, DC. Washington, D.C., officially the District of Columbia (also known as D.C.; Washington; the Nations Capital; the District; and, historically, the Federal City) is the capital city and administrative district of the United... Programming redirects here. ... Official language(s) None (English, de facto) Capital Annapolis Largest city Baltimore Largest metro area Baltimore-Washington Metropolitan Area Area  Ranked 42nd  - Total 12,407 sq mi (32,133 km²)  - Width 101 miles (145 km)  - Length 249 miles (400 km)  - % water 21  - Latitude 37° 53′ N to 39° 43′ N... This article is about the machine. ...

Name change and reorganization

As early as the year 1929, the Bureau of Internal Revenue began using the name "Internal Revenue Service" on at least one tax form.^[1] In 1953 the name change to the "Internal Revenue Service" was formalized in Treasury Decision 6038.^[2]

In the 1950s, career professional employees replaced the patronage system. Currently, only the IRS Commissioner and Chief Counsel are selected by the President and confirmed by the Senate. Employment is a contract between two parties, one being the employer and the other being the employee. ... ...

Reorganization of the late 1990s

A bipartisan commission was created with several mandates, among them to increase customer service and improve collections.^[3] Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998.^[4] 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. While there is some evidence that customer service has improved, lost tax revenues in 2001 were over $290 billion.^[5] The Internal Revenue Service Restructuring and Reform Act of 1998, Pub. ...

Flooding at IRS headquarters building

IRS building on Constitution Avenue in Washington, D.C..

The main headquarters building of the IRS is located at 1111 Constitution Avenue, N.W. in Washington, D.C., near the Old Post Office. The IRS headquarters building was closed in June 2006 as a result of heavy flooding. According to a July 12, 2006 letter from Senator Max Baucus (Dem.-Montana), a ranking member of the U.S. Senate Finance Committee, the sub-basement of the building was filled with water to a depth of twenty feet, and electrical and maintenance equipment in the sub-basement was about 95% damaged or destroyed. The IRS and the General Services Administration announced that the building would remain closed through late 2006. The employees who worked in the building — numbering over two thousand — had been temporarily transferred to other offices at 15 other buildings in the Washington, D.C. area. Computerworld reported that some IRS employees were also allowed to telecommute while the building was closed.^[6] Image File history File links Please see the file description page for further information. ... In Washington, D.C., Constitution Avenue is a major east-west street running just north of the United States Capitol in the citys Northwest and Northeast quadrants. ... For other uses, see Washington, D.C. (disambiguation). ... In Washington, D.C., Constitution Avenue is a major east-west street running just north of the United States Capitol in the citys Northwest and Northeast quadrants. ... For other uses, see Washington, D.C. (disambiguation). ... The Old Post Office Pavilion is located the intersection of 12th Street and Pennsylvania Avenue, NW, in Washington, DC. When completed in 1899, it was thought that the Post Office Building would stimulate revitalization of one of the worst neighborhoods in Washington, DC. It became evident that the hoped-for... Max Sieben Baucus (b. ... The U.S. Senate Committee on Finance (or, less formally, Senate Finance Committee) is a standing committee of the United States Senate. ... The General Services Administration (GSA) is an independent agency of the United States government, established in 1949 to help manage and support the basic functioning of federal agencies. ... Computerworld is an IT magazine that provides information to technology managers. ... It has been suggested that Nomad Workers be merged into this article or section. ...

On December 8th, 2006, the IRS said in a press release that "the phased move-in of more than 2,000 IRS employees" had begun.^[7] Most staff would have returned by December 19th but "a small number of employees will return after Jan. 1."

Commissioner

Effective September 10, 2007, the Acting Commissioner of Internal Revenue is Linda Stiff. Ms. Stiff also serves as Deputy Commissioner for Services and Enforcement, and began working at the IRS in 1980 as a Revenue Agent. She is also a former Deputy Commissioner for Operations Support.^[8]

On November 21, 2007, President George W. Bush announced that he will nominate Douglas H. Shulman of the District of Columbia to be Commissioner of Internal Revenue. Shulman is currently Vice Chairman of the Financial Industry Regulatory Authority. Shulman received a bachelor's degree from Williams College, a master's degree from Harvard University, and a law degree from Georgetown University.^[9] The nomination would require confirmation by the United States Senate. Douglas H. Shulman is an American regulatory official best known for being nominated to fill the vacant position of Commissioner of Internal Revenue. ... Not to be confused with NASD. In the United States, the Financial Industry Regulatory Authority (FINRA) is a self-regulatory organization (SRO) under the Securities Exchange Act of 1934, successor to the National Association of Securities Dealers, Inc. ... Williams College is a private, liberal arts college located in Williamstown, Massachusetts. ... Harvard redirects here. ... Georgetown University is an elite private research university located in Georgetown, Washington, D.C., United States. ...

Tax collection statistics

Summary of Collections before Refunds by Type of Return, Fiscal Year 2006: The term return may have one of the following meanings: Return is a financial term that refers to the benefit derived from an investment. ...

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. USD redirects here. ...

Recently, the IRS has altered its policies. The current Service plus Enforcement equals Compliance motto has led to more investigations of abusive tax schemes.

As of 2007, the agency estimates it is owed $300 billion more than it collects.^[10]

Outsourcing collections

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 twenty-two and twenty-four percent 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.^[11]

Administrative functions

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. Revenue Rulings are administrative rulings by the Internal Revenue Service (IRS) that apply the law to particular factual situations. ... Private letter rulings are written decisions by the Internal Revenue Service in respone to taxpayer requests for guidance. ... Revenue procedures are published statements of the Internal Revenue Service practices and procedures. ...

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 (an abiding interest of U.S. Supreme Court Justice Antonin Scalia's dissenting opinions) 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)^[12] 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. The United States Secretary of the Treasury is the finance minister of the Federal Government of the United States. ... A notice of proposed rulemaking or NPRM is issued by law when a regulatory agency of the United States Federal Government wishes to add, remove, or change a rule (or regulation). ... The Federal Register contains most routine publications and public notices of United States government agencies. ... The federal Administrative Procedures Act (APA) of 1946 governs the way in which administrative agencies of the United States federal government may propose and establish regulations. ... The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... Antonin Gregory Scalia (born March 11, 1936[1]) is an American jurist and the second most senior Associate Justice of the Supreme Court of the United States. ... The Federal Register contains most routine publications and public notices of United States government agencies. ... Enron Creditors Recovery Corporation (formerly Enron Corporation) (former NYSE ticker symbol: ENE) was an American energy company based in Houston, Texas. ...

Criticism

Allegations of abuse

The IRS, and in particular the Criminal Investigation Division (CID), has on more than one occasion been accused of abusive behavior.^{[13][14][15][16]} 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.^[17] The Taxpayer Bill of Rights III (PL 105-206, title III, 112 Stat. ... is the 203rd day of the year (204th in leap years) in the Gregorian calendar. ... Year 1998 (MCMXCVIII) was a common year starting on Thursday (link will display full 1998 Gregorian calendar). ...

IRS building on Constitution Avenue in Washington, D.C..

Allegations of insidious conduct by the IRS are found in the movie America: From Freedom to Fascism (Watch Movie), directed by Libertarian filmmaker Aaron Russo. The movie alleges that the IRS is part of a plot to make the United States a police state. See also Tax protester conspiracy arguments and Milton William Cooper. Image File history File links No higher resolution available. ... Image File history File links No higher resolution available. ... In Washington, D.C., Constitution Avenue is a major east-west street running just north of the United States Capitol in the citys Northwest and Northeast quadrants. ... For other uses, see Washington, D.C. (disambiguation). ... See also Libertarianism and Libertarian Party Libertarian,is a term for person who has made a conscious and principled commitment, evidenced by a statement or Pledge, to forswear violating others rights and usually living in voluntary communities: thus in law no longer subject to government supervision. ... Aaron Russo promoting his film America: Freedom to Fascism Aaron Russo (February 14, 1943 to August 24, 2007) was an entertainment businessman, film maker, and libertarian political activist. ... A police state is a political condition where the government maintains strict control over society, particularly through suspension of civil rights and often with the use of a force of secret police. ... Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ... Behold a Pale Horse redirects here. ...

Legal status and authority

For more details on this topic, see Tax protester statutory arguments.

Many tax protesters claim that because the IRS itself was not created by statute and because the IRS has no legal capacity to sue or be sued,^[18] the IRS is not a federal government agency. Some claim it is a Puerto Rican trust.^[19] The courts have uniformly rejected such arguments as a basis for not filing a tax return or paying tax. Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ...

See also

• Taxation in the United States
• Non-profit corporation
• United States of America non-profit laws
• 501(c)(3)
• 527 group
• IRS reclassification as an employee
• United States Department of Justice Tax Division

Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... A non-profit organization (often called non-profit org or simply non-profit or not-for-profit) is an organization whose primary objective is something other than the generation of profit. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        United States of America non-profit laws relate to taxation, the special problems of an organization which does not have profit as its primary motivation, and prevention of charitable fraud. ... 501(c)(3) is a provision of the US tax code that provides exempt status, for Federal income tax purposes, for some non-profit organizations in the United States (see 26 U.S.C. Â§ 501(c)(3)). The term refers to: Section 501. ... A 527 group is a type of tax-exempt organization named after a section of the United States tax code, created primarily to influence the nomination, election, appointment or defeat of candidates for public office. ... IRS reclassification as an employee occurs where persons claimed as (or claiming to be) independent contractors are recategorized by the Internal Revenue Service (IRS), or by state tax authorities, as W-2 employees. ... The United States Department of Justice Tax Division is responsible for the prosecution of both civil and criminal cases arising under the Internal Revenue Code and other tax laws of the United States. ...

Notes

Morning Edition is an American radio news program produced and distributed by National Public Radio (NPR). ... NPR redirects here. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 168th day of the year (169th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 168th day of the year (169th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 168th day of the year (169th in leap years) in the Gregorian calendar. ... For the band, see 1997 (band). ... is the 266th day of the year (267th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 168th day of the year (169th in leap years) in the Gregorian calendar. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) 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... Seal of the United States Tax Court. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... is the 228th day of the year (229th in leap years) in the Gregorian calendar. ...

Further reading

• Davis, Shelley L.; Matalin, Mary. 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. 

David Cay Johnston is an investigative journalist for The New York Times now focusing on taxes. ... Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich - and Cheat Everybody Else (ISBN 1591840198) is a book by Pulitzer Prize-winning New York Times reporter David Cay Johnston that argues that the American tax system has been tilted to supplement the incomes and... William Victor Roth, Jr. ...

External links

• Internal Revenue Service Official website
• Tax Protester FAQ by Dan Evans rebuts claims of the illegitimacy of the income tax and the IRS
• IRS Property Auctions How to buy from the IRS
• Internal Revenue Service Fan website for IRS with RSS News, Forums and RSS blogs.

v • d • e Agencies under the United States Department of the Treasury

Secretary of the Treasury Deputy Secretary of the Treasury Alcohol and Tobacco Tax and Trade Bureau • Bureau of the Public Debt • Community Development Financial Institution Fund • Financial Management Service • Treasury Inspector General for Tax Administration • Internal Revenue Service • Office of the Comptroller of the Currency • Office of Thrift Supervision • Office of Tax Policy Under Secretary of the Treasury for International Affairs Office of East Asia • Office of South and Southeast Asia Nations • Office of Europe & Eurasia • Office of the Western Hemisphere • Office of International Monetary Policy • Office of Banking and Securities • Office of International Debt Policy • Office of Development Policy • Office of Financing Operations • Office of African Nations • Office of the Middle East & North Africa • Office of International Trade • Office of International Investment • Office of Trade Finance • Office of Technical Assistance • Office of Risk & Research Analysis Under Secretary of the Treasury for Domestic Finance Office of Financial Institutions • Office of Financial Markets • Office of Fiscal Service Under Secretary of the Treasury for Terrorism and Financial Intelligence Office of Terrorist Finance and Financial Crime • Office of Intelligence and Analysis • Office of Foreign Assets Control • Financial Crimes Enforcement Network • Treasury Executive Office for Asset Forfeiture Treasurer of the United States Bureau of Engraving and Printing • United States Mint The U.S. Treasury building today. ... The United States Secretary of the Treasury is the head of the United States Department of the Treasury, concerned with finance and monetary matters, and, until 2003, some issues of national security and defense. ... Robert Kimmitt The Deputy Secretary of the Treasury, in the United States government, advises and assists the Secretary of the Treasury in the supervision and direction of the Department of the Treasury and its activities, and succeeds the Secretary in his absence, sickness, or unavailability. ... The Alcohol and Tobacco Tax and Trade Bureau, shortened to Tax and Trade Bureau or TTB, is a part of the United States Department of the Treasury. ... One of Public Debts several buildings in downtown Parkersburg. ... <nowiki><nowiki><nowiki><math>The Community Development Financial Institutions Fund, or CDFI Fund, promotes economic revitalization in distressed communities throughout the [[United States]] by providing financial assistance and information to community development financial institutions (CDFI). ... The Financial Management Service (or FMS) is a bureau of the United States Department of the Treasury and provides several financial services for the federal government. ... The Office of the Comptroller of the Currency (or OCC) was established by the National Currency Act of 1863 and serves to charter, regulate, and supervise all national banks and the federal branches and agencies of foreign banks in the United States. ... The Office of Thrift Supervision (OTS), an agency in the U.S. Treasury Department, is the primary regulator of federal savings associations (sometimes referred to as federal thrifts). ... The Office of Tax Policy is an agency of the United States Department of the Treasury headed by the Assistant Secretary of the Treasury for Tax Policy. ... Under Secretary Timothy Adams The Under Secretary for International Affairs is a position within the United States Department of the Treasury responsible for advising the Secretary of the Treasury on international economic issues. ... Randal K. Quarles The Under Secretary for Domestic Finance, within the United States federal government, is a high-ranking Department of the Treasury position that reports to, advises, and assists the Secretary of the Treasury through the Deputy Secretary of the Treasury. ... Under Secretary Stuart A. Levey The Under Secretary for Terrorism and Financial Intelligence is a position within the United States Department of the Treasury responsible for directing the Treasurys efforts to cut the lines of financial support for terrorists, fight financial crime, enforce economic sanctions against rogue nations, and... The Office of Intelligence and Analysis is a part of the United States Department of the Treasury and is responsible for the receipt, analysis, collation, and dissemination of foreign intelligence and foreign counterintelligence information related to the operation and responsibilities of the Department of the Treasury. ... The Office of Foreign Assets Control (OFAC) of the United States Department of the Treasury administers and enforces economic and trade sanctions based on US foreign policy and national security goals against targeted foreign countries, terrorists, unapproved international narcotics traffickers, and those engaged in activities related to the unapproved proliferation... The Financial Crimes Enforcement Network (FinCEN) maintains a comprehensive database of financial records created in 1990 as an arm of the United States Department of the Treasury to combat money laundering. ... The Treasurer of the United States is the only position within the United States Department of the Treasury older than the Department itself. ... the bomb. ... Seal of the U.S. Mint Denver United States mint building The United States Mint primarily produces circulating coinage for the United States to conduct its trade and commerce. ...