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Internal Revenue Service, U.S.

The Internal Revenue Service (IRS) is an agency of the U.S. Department of the Treasury. It is organized to carry out the duties of the secretary of the Treasury as granted by Congress under section 7801 of the Internal Revenue Code. The president of the United States selects the IRS commissioner and counsel with the advice and consent of the Senate. The IRS is charged with responsibility for collecting taxes and interpreting and enforcing the Internal Revenue Code. Formerly known as the Bureau of Internal Revenue, the name was changed in 1953 to the Internal Revenue Service.

The IRS has its historical roots in the need to finance the Union war effort during the American Civil War (1861–65). The first income tax was imposed in 1861. ...

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