The Federal Regulatory Directory, Eighteenth Edition continues to offer a clear path through the maze of complex federal agencies and regulations, providing to-the-point analysis of regulations. Information-packed profiles of more than 100 federal agencies and departments detail the history, structure, purpose, actions, and key contacts for every regulatory agency in the U.S. government. Now updated with an improved searching structure, the Federal Regulatory Directory continues to be the leading reference for understanding federal regulations, providing a richer, more targeted exploration than is possible by cobbling together electronic and print sources.
Chapter : Internal Revenue Service
Internal Revenue Service
- INTRODUCTION 964
- CONGRESSIONAL ACTION 966
- INFORMATION SOURCES 969
The Internal Revenue Service (IRS) is the largest bureau within the Treasury Department. It is responsible for enforcing internal revenue laws, except those falling under the jurisdiction of the Alcohol and Tobacco Tax and Trade Bureau (p. 954).
The office of the commissioner of the Internal Revenue was established in 1862, and Congress first received authority to levy taxes on the income of individuals and corporations in 1913 under the Sixteenth Amendment to the Constitution.
The IRS is headed by a commissioner nominated by the president and confirmed by the Senate. ...