Internal Revenue Service

American Civil War (1861–65)

George S. Boutwell was the first Commissioner of Internal Revenue under President Abraham Lincoln.

In July 1862, during the American Civil War, President Abraham Lincoln and Congress passed the Revenue Act of 1862, creating the office of Commissioner of Internal Revenue and enacting a temporary income tax to pay war expenses.

The Revenue Act of 1862 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 1862:

• 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.

By the end of the war, 10% of Union households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.^[9]

Post Civil War, Reconstruction, and popular tax reform (1866–1913)

After the Civil War, Reconstruction, 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.

Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co., a decision that contradicted Hylton v. United States.^[10] The federal government scrambled to raise money.^[11]

In 1906, with the election of President Theodore Roosevelt, and later his successor William Howard Taft, the United States saw a populist movement for tax reform. This movement culminated during then-candidate Woodrow Wilson's election of 1912 and in February 1913, the ratification of the Sixteenth Amendment to the United States Constitution:

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

This granted Congress the specific power to impose an income tax without regard to apportionment among the states by population. 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 it. Connecticut, Rhode Island, and Utah rejected the amendment; Pennsylvania, Virginia, and Florida did not take up the issue.^[12]

Post 16th Amendment (1913–present)

Though the constitutional amendment to allow the federal government to collect income taxes was proposed by President Taft in 1909, the 16th Amendment was not ratified until 1913, just before the start of the First World War. That same year, the first edition of the 1040 form was introduced. A copy of the 1913 form can be viewed on the IRS website^[13] and shows that only those with annual incomes of at least $3,000 (equivalent to $82,300 in 2021) were instructed to file an income tax return.

In the first year after the ratification of the 16th Amendment, no taxes were collected. Instead, taxpayers simply completed the form and the IRS checked the form 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.^[14]

Income tax raised much of the money required to finance the war effort; in 1918 a new Revenue Act established a top tax rate of 77%.

People filing tax forms in 1920

In 1919 the IRS was tasked with enforcement of laws relating to prohibition of alcohol sales and manufacture; this was transferred to the jurisdiction of the Department of Justice in 1930. After repeal in 1933, the IRS resumed collection of taxes on beverage alcohol.^[15] The alcohol, tobacco and firearms activities of the bureau were segregated into the Bureau of Alcohol, Tobacco, Firearms and Explosives in 1972.

A new tax act was passed in 1942 as the United States entered the Second World War. This act included a special wartime surcharge. The number of American citizens who paid income tax increased from about four million in 1939 to more than forty-two million by 1945.^[16]

In 1952, after a series of politically damaging incidents of tax evasion and bribery among its own employees, the Bureau of Internal Revenue was reorganized under a plan put forward by President Truman, with the approval of Congress. The reorganization decentralized many functions to new district offices which replaced the collector's offices. Civil service directors were appointed to replace the politically appointed collectors of the Bureau of Internal Revenue. Not long after, the bureau was renamed the Internal Revenue Service.^[17]

In 1954 the filing deadline was moved from March 15 to April 15.

The Tax Reform Act of 1969 created the Alternative Minimum Tax.

By 1986, limited electronic filing of tax returns was possible.

The Internal Revenue Service Restructuring and Reform Act of 1998 ("RRA 98") changed the organization from geographically oriented to an organization based on four operating divisions.^[18] It added "10 deadly sins" that require immediate termination of IRS employees found to have committed certain misconduct.^[19]

Enforcement activities declined. The IRS Oversight Board noted that the decline in enforcement activities has "rais[ed] questions about tax compliance and fairness to the vast majority of citizens who pay all their taxes".^[20] In June 2012, the IRS Oversight Board recommended to Treasury a fiscal year 2014 budget of $13.074 billion for the Internal Revenue Service.^[21]

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act of 2017. It was signed into law by President Trump on December 22, 2017.

In the 2017 fiscal year, the IRS had 76,832 employees conducting its work, a decrease of 14.9 percent from 2012.^[22]

Presidential tax returns (1973)

From the 1950s through the 1970s, the IRS began using technology such as microfilm to keep and organize records. Access to this information proved controversial, when President Richard Nixon's tax returns were leaked to the public. His tax advisor, Edward L. Morgan, became the fourth law-enforcement official to be charged with a crime during Watergate.^[23]

John Requard, Jr., accused of leaking the Nixon tax returns, collected delinquent taxes in the slums of Washington. In his words: "We went after people for nickels and dimes, many of them poor and in many cases illiterate people who didn't know how to deal with a government agency." Requard admitted that he saw the returns, but denied that he leaked them.^[24]

Reporter Jack White of The Providence Journal won the Pulitzer Prize for reporting about Nixon's tax returns. Nixon, with a salary of $200,000, paid $792.81 in federal income tax in 1970 and $878.03 in 1971, with deductions of $571,000 for donating "vice-presidential papers".^[25] 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.^[26]

Computerization (1959–present)

By the end of the Second World War, the IRS was handling sixty million tax returns each year, using a combination of mechanical desk calculators, accounting machines, and pencil and paper forms. In 1948 punch card equipment was used. The first trial of a computer system for income tax processing was in 1955, when an IBM 650 installed at Kansas City processed 1.1 million returns. The IRS was authorized to proceed with computerization in 1959, and purchased IBM 1401 and IBM 7070 systems for local and regional data processing centers. The Social Security number was used for taxpayer identification starting in 1965. By 1967, all returns were processed by computer and punched card data entry was phased out.^[27]

Information processing in the IRS systems of the late 1960s was in batch mode; microfilm records were updated weekly and distributed to regional centers for handling tax inquiries. A project to implement an interactive, realtime system, the "Tax Administration System", was launched, that would provide thousands of local interactive terminals at IRS offices. However, the General Accounting Office prepared a report critical of the lack of protection of privacy in TAS, and the project was abandoned in 1978.^[27]

In 1995, the IRS began to use the public Internet for electronic filing. Since the introduction of e-filing, self-paced online tax services have flourished, augmenting the work of tax accountants, who were sometimes replaced.

By 2002, more than a third of all tax returns were filed electronically. This led to a decline in the number of paper returns being processed each year.^[28] As a result, the IRS implemented a consolidation plan for its paper tax return processing centers, closing five of its ten processing centers between 2003 and 2011.^[29] The agency closed two more centers - one in 2019 and another in 2021 - as e-file use continued to expand.^[30][31] E-filed tax returns accounted for 90% of all returns submitted during the 2021 filing season.^[32]

In 2003, the IRS struck a deal with tax software vendors: The IRS would not develop online filing software and, in return, software vendors would provide free e-filing to most Americans.^[33] In 2009, 70% of filers qualified for free electronic filing of federal returns.^[34]

According to an inspector general's report, released in November 2013, identity theft in the United States is blamed for $4 billion worth of fraudulent 2012 tax refunds by the IRS. Fraudulent claims were made with the use of stolen taxpayer identification and Social Security numbers, with returns sent to addresses both in the US and internationally. Following the release of the findings, the IRS stated that it resolved most of the identity theft cases of 2013 within 120 days, while the average time to resolve cases from the 2011/2012 tax period was 312 days.^[35][36]

In September 2014, IRS Commissioner John Koskinen expressed concern over the organization's ability to handle Obamacare and administer premium tax credits that help people pay for health plans from the health law's insurance exchanges. It will also enforce the law's individual mandate, which requires most Americans to hold health insurance.^[37] In January 2015, Fox News obtained an email which predicted a messy tax season on several fronts. The email was sent by IRS Commissioner Koskinen to workers. Koskinen predicted the IRS would shut down operations for two days later this year which would result in unpaid furloughs for employees and service cuts for taxpayers. Koskinen also said delays to IT investments of more than $200 million may delay new taxpayer protections against identity theft.^[36] Also in January 2015, the editorial board of The New York Times called the IRS budget cuts penny-wise-and-pound-foolish, where for every dollar of cuts in the budget, six were lost in tax revenue.^[38]

A 2020 Treasury Department audit found the IRS had improved its identity verification system offerings for taxpayers, but was still behind in fully meeting digital identity requirements.^[39] The following year, the IRS announced a new login and ID verification process for several of its online tools, including general account access, Identity Protection (IP) PIN setup, and payment plan applications.^[40][41] As part of the agency's Identity, Credential, and Access Management (ICAM) initiative, the process included the use of third-party facial recognition technologies to confirm taxpayer identities. The facial recognition requirement was dropped in 2022, however, following privacy concerns from government officials and the public.^[42] Alternative ID verification options have since been introduced with the goal of making IRS online tools accessible to more people.^[43]

History of the IRS name

IRS and Department of the Treasury seal on lectern

As early as the year 1918, the Bureau of Internal Revenue began using the name "Internal Revenue Service" on at least one tax form.^[44] In 1953, the name change to the "Internal Revenue Service" was formalized in Treasury Decision 6038.^[45]

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George S. Boutwell

George S. Boutwell

George Sewall Boutwell was an American politician, lawyer, and statesman from Massachusetts. He served as Secretary of the Treasury under U.S. President Ulysses S. Grant, the 20th Governor of Massachusetts, a Senator and Representative from Massachusetts and the first Commissioner of Internal Revenue under U.S. President Abraham Lincoln. He was a leader in the impeachment of U.S. President Andrew Johnson, and served as a House manager (prosecutor) in the impeachment trial.

Commissioner of Internal Revenue

Commissioner of Internal Revenue

The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.

Abraham Lincoln

Abraham Lincoln

Abraham Lincoln was an American lawyer, politician, and statesman who served as the 16th president of the United States from 1861 until his assassination in 1865. Lincoln led the Union through the American Civil War to defend the nation as a constitutional union and succeeded in abolishing slavery, bolstering the federal government, and modernizing the U.S. economy.

American Civil War

American Civil War

The American Civil War was a civil war in the United States. It was fought between the Union and the Confederacy, the latter formed by states that had seceded. The central cause of the war was the dispute over whether slavery would be permitted to expand into the western territories, leading to more slave states, or be prevented from doing so, which was widely believed would place slavery on a course of ultimate extinction.

President of the United States

President of the United States

The president of the United States (POTUS) is the head of state and head of government of the United States of America. The president directs the executive branch of the federal government and is the commander-in-chief of the United States Armed Forces.

Revenue Act of 1862

Revenue Act of 1862

The Revenue Act of 1862, was a bill the United States Congress passed to help fund the American Civil War. President Abraham Lincoln signed the act into law on July 1, 1862. The act established the office of the Commissioner of Internal Revenue, a department in charge of the collection of taxes, and levied excise taxes on most items consumed and traded in the United States. The act also introduced the United States' first progressive tax with the intent of raising millions of dollars for the Union.

Income tax

Income tax

An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them. Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income.

Reconstruction era

Reconstruction era

The Reconstruction era was a period in American history following the American Civil War (1861–1865) and lasting until approximately the Compromise of 1877. During Reconstruction, attempts were made to rebuild the country after the bloody Civil War, bring the former Confederate states back into the United States, and to counteract the political, social, and economic legacies of slavery.

Pollock v. Farmers' Loan & Trust Co.

Pollock v. Farmers' Loan & Trust Co.

Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States. In a 5-to-4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax. The decision was superseded in 1913 by the Sixteenth Amendment to the United States Constitution, which allows Congress to levy income taxes without apportioning them among the states.

Hylton v. United States

Hylton v. United States

Hylton v. United States, 3 U.S. 171 (1796), is an early United States Supreme Court case in which the Court held that a yearly tax on carriages did not violate the Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4 requirements for the apportioning of direct taxes. The Court concluded that the carriage tax was not a direct tax, which would require apportionment among the states. The Court noted that a tax on land was an example of a direct tax that was contemplated by the Constitution.

Populism

Populism

Populism refers to a range of political stances that emphasize the idea of "the people" and often juxtapose this group against "the elite". It is frequently associated with anti-establishment and anti-political sentiment. The term developed in the late 19th century and has been applied to various politicians, parties and movements since that time, often as a pejorative. Within political science and other social sciences, several different definitions of populism have been employed, with some scholars proposing that the term be rejected altogether.

Sixteenth Amendment to the United States Constitution

Sixteenth Amendment to the United States Constitution

The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock.

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.^[46] Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998, which mandated that the agency replace its geographic regional divisions with units that serve particular categories of taxpayers.^[47]

As a result, the IRS now functions under four major operating divisions:

• Large Business and International (LB&I)
• Small Business/Self-Employed (SB/SE)
• Wage and Investment (W&I)
• Tax Exempt & Government Entities (TE/GE)

The Large Business & International (LB&I) division was known as the Large and Mid-Size Business division prior to a name change on October 1, 2010.^[48]

The IRS is headquartered in Washington, D.C., and does most of its computer programming in Maryland.^[49] It processes paper tax returns sent by mail and e-filed tax returns at three IRS center locations: Austin, Texas; Kansas City, Missouri; and Ogden, Utah.^[50]

The IRS also operates computer centers in three locations: Detroit, Michigan; Martinsburg, West Virginia; and Memphis, Tennessee.^[51]

Commissioner

The IRS is currently led by Daniel Werfel, who became Commissioner of Internal Revenue on March 13, 2023.^[52] He succeeded Douglas O'Donnell, who served as Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022.^[53] There have been 50 commissioners of Internal Revenue and 28 acting commissioners since the agency's creation in 1862.^[54]

From May 22, 2013, to December 23, 2013, senior official at the Office of Management and Budget Daniel Werfel was acting Commissioner of Internal Revenue.^[55] Werfel, who attended law school at the University of North Carolina and attained a master's degree from Duke University, prepared the government for a potential shutdown in 2011 by determining which services that would remain in existence.^[55][56]

No IRS commissioner has served more than five years and one month since Guy Helvering, who served 10 years until 1943.^[57] The most recent commissioner to serve the longest term was Doug Shulman, who was appointed by President George W. Bush and served for five years.^[57]

Deputy commissioners

The Commissioner of Internal Revenue is assisted by two deputy commissioners.

The Deputy Commissioner for Operations Support reports directly to the Commissioner and oversees the IRS's integrated support functions, working to facilitate economy of scale efficiencies and better business practices. The Deputy also administers and provides executive leadership for customer service, processing, tax law enforcement and financial management operations. Additionally, the Deputy in this position assists and acts on behalf of the IRS Commissioner in directing, coordinating and controlling the policies, programs and activities of the IRS. This includes establishing tax administration policy and developing strategic issues and objectives for IRS strategic management.

The Deputy Commissioner for Services and Enforcement reports directly to the Commissioner and oversees the four primary operating divisions responsible for the major customer segments and other taxpayer-facing functions. The Deputy Commissioner for Services and Enforcement serves as the IRS Commissioner's essential assistant acting on behalf of the commissioner in establishing and enforcing tax administration policy and upholding IRS's mission to provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities.

Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service, is an independent office within the IRS responsible for assisting taxpayers in resolving their problems with the IRS and identifying systemic problems that exist within the IRS.^[58] The current head of the organization, known as the United States Taxpayer Advocate, is Erin M. Collins.^[59]

Independent Office of Appeals

The Independent Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve tax controversies fairly and impartially, without litigation.^[60] Resolution of a case in Appeals "could take anywhere from 90 days to a year".^[61] The current chief is Donna C. Hansberry.^[62]

Office of Professional Responsibility (OPR)

OPR investigates suspected misconduct by attorneys, CPAs and enrolled agents ("tax practitioners") involving practice before the IRS and has the power to impose various penalties. OPR can also take action against tax practitioners for conviction of a crime or failure to file their own tax returns. According to former OPR director Karen Hawkins, "The focus has been on roadkill – the easy cases of tax practitioners who are non-filers."^[63] The current acting director is Elizabeth Kastenberg.^[64]

Criminal Investigation (CI)

Internal Revenue Service, Criminal Investigation (IRS-CI) is responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. This division is headed by the Chief, Criminal Investigation appointed by the IRS Commissioner.

Programs

Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) are volunteer programs that the IRS runs to train volunteers and provide tax assistance and counseling to taxpayers.^[65] Volunteers can study e-course material, take tests, and practice using tax-preparation software. Link & Learn Taxes (searchable by keyword on the IRS website), is the free e-learning portion of VITA/TCE program for training volunteers.

Structure

• Commissioner of Internal Revenue
  • Deputy Commissioner for Services and Enforcement
    • Assistant Deputy Commissioner for Services and Enforcement
    • Large Business and International Division – administers tax laws governing businesses with assets greater than $10 million
    • Small Business/Self-Employed Division – administers tax laws governing small businesses and self-employed taxpayers
      • Collection – collects delinquent taxes and secures filing of delinquent tax return
      • Examination – reviews returns to ensure taxpayers have complied with their tax responsibilities
      • Operations Support – centralized support services
    • Wage and Investment Division – administers tax laws governing individual wage earners
      • Customer Assistance, Relationships and Education – assist taxpayers in satisfying their tax responsibilities
      • Return Integrity and Compliance Services – detecting and preventing improper refunds
      • Customer Account Services – processing taxpayer returns
      • Operations Support – internal management and support services
    • Tax Exempt and Government Entities Division – administers tax laws governing governmental and tax exempt entities
      • Government Entities/Shares Services – manages, directs, and executes nationwide activities for government entities as well as provides divisional operational support
      • Employee Plans. – administers pension plan tax laws
      • Exempt Organizations – determining tax exempt status for organizations and regulating the same through examination and compliance checks
    • Criminal Investigation Division – investigates criminal violations of tax laws and other related financial crimes
      • International Operations – conducts international investigations of financial crimes and provides special agent attaches in strategic International locations
      • Operations, Policy, and Support – plans, develops, directs, and implements criminal investigations through regional field offices
      • Refund and Cyber Crimes – identifying criminal tax schemes and conducting cybercrime investigations
      • Strategy – internal support services
      • Technology Operations and Investigative Services – management of information technology
    • Office of Online Services
    • Return Preparer Office
    • Office of Professional Responsibility
    • Whistleblower Office
  • Deputy Commissioner for Operations Support
    • Assistant Deputy Commissioner for Operations Support
    • Chief, Facilities Management and Security Services
    • Chief Information Officer
    • Chief Privacy Officer
    • Chief Procurement Officer
    • Chief Financial Officer
    • IRS Human Capital Officer
    • Chief Risk Officer
    • Chief Diversity Officer
    • Chief Research and Analytics Officer
  • Chief of Staff
  • Chief, Communications and Liaison
  • National Taxpayer Advocate
  • Chief Counsel
  • Chief, IRS Independent Office of Appeals

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Internal Revenue Service Restructuring and Reform Act of 1998

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. The bill was passed in the Senate unanimously, and was seen as a major reform of the Internal Revenue Service.

Internal Revenue Service Building

Internal Revenue Service Building

The Internal Revenue Service Building is a federal building which serves as the headquarters of the Internal Revenue Service. It is located at 1111 Constitution Avenue, Northwest, Washington, D.C., in the Federal Triangle.

Computer programming

Computer programming

Computer programming is the process of performing a particular computation, usually by designing and building an executable computer program. Programming involves tasks such as analysis, generating algorithms, profiling algorithms' accuracy and resource consumption, and the implementation of algorithms. The source code of a program is written in one or more languages that are intelligible to programmers, rather than machine code, which is directly executed by the central processing unit. The purpose of programming is to find a sequence of instructions that will automate the performance of a task on a computer, often for solving a given problem. Proficient programming thus usually requires expertise in several different subjects, including knowledge of the application domain, specialized algorithms, and formal logic.

Commissioner of Internal Revenue

Commissioner of Internal Revenue

The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.

Daniel Werfel

Daniel Werfel

Daniel I. Werfel is an American government official who has served as Commissioner of Internal Revenue since March 2023. He was formerly a Managing Director and Partner at Boston Consulting Group (BCG) from 2014 to 2023, Acting Commissioner of Internal Revenue in 2013, and Controller of the Office of Management and Budget from 2011 to 2013.

Office of Management and Budget

Office of Management and Budget

The Office of Management and Budget (OMB) is the largest office within the Executive Office of the President of the United States (EOP). OMB's most prominent function is to produce the president's budget, but it also examines agency programs, policies, and procedures to see whether they comply with the president's policies and coordinates inter-agency policy initiatives.

Duke University

Duke University

Duke University is a private research university in Durham, North Carolina. Founded by Methodists and Quakers in the present-day city of Trinity in 1838, the school moved to Durham in 1892. In 1924, tobacco and electric power industrialist James Buchanan Duke established The Duke Endowment and the institution changed its name to honor his deceased father, Washington Duke.

George W. Bush

George W. Bush

George Walker Bush is an American retired politician who served as the 43rd president of the United States from 2001 to 2009. A member of the Republican Party, Bush family, and son of the 41st president George H. W. Bush, he previously served as the 46th governor of Texas from 1995 to 2000.

Office of the Taxpayer Advocate

Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service (TAS), is an office within the Internal Revenue Service (IRS) of the U.S. Department of the Treasury, reporting directly to the Commissioner of Internal Revenue. The office is under the supervision and direction of the National Taxpayer Advocate, who is appointed by the Secretary of Treasury.

Independent Office of Appeals

Independent Office of Appeals

The Independent Office of Appeals ("Appeals") is an independent organization within the U.S. Internal Revenue Service that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve tax controversies fairly and impartially, without litigation.

Office of Professional Responsibility (IRS)

Office of Professional Responsibility (IRS)

The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline and practice before the IRS under 31 CFR Subtitle A, Part 10. A tax practitioner, sometimes referred to as a tax professional, is generally an attorney, CPA or enrolled agent.

IRS Criminal Investigation

IRS Criminal Investigation

Internal Revenue Service, Criminal Investigation (IRS-CI) is the United States federal law enforcement agency responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. While other federal agencies also have investigative jurisdiction for money laundering and some Bank Secrecy Act violations, IRS-CI is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code, in a manner intended to foster confidence in the tax system and deter violations of tax law. Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury.

U.S. Treasury Department estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.^[66]

Summary of collections before refunds by type of return, fiscal year 2021:^[67]

New York City field office for the IRS

For fiscal year 2009, the U.S. Congress appropriated spending of approximately $12.624 billion of "discretionary budget authority" to operate the Department of the Treasury, of which $11.522 billion was allocated to the IRS. The projected estimate of the budget for the IRS for fiscal year 2011 was $12.633 billion.^[68] By contrast, 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. The top 5% of income earners pay 38.284% of the federal tax collected.^[69][70]

As of 2007, the agency estimates that the United States Treasury is owed $354 billion more than the amount the IRS collects.^[71] This is known as the tax gap.^[72]

The gross tax gap is the amount of true tax liability that is not paid voluntarily and timely. For years 2008–2010, the estimated gross tax gap was $458 billion. The net tax gap is the gross tax gap less tax that will be subsequently collected, either paid voluntarily or as the result of IRS administrative and enforcement activities; it is the portion of the gross tax gap that will not be paid. It is estimated that $52 billion of the gross tax gap was eventually collected resulting in a net tax gap of $406 billion.^[73]

In 2011, 234 million tax returns were filed allowing the IRS to collect $2.4 trillion out of which $384 billion were attributed to mistake or fraud.^[74]

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.^[75]

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.^[76] As of October 2009, the IRS has ceased using private debt collection agencies.

In September 2009, 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.^[77]

Discover more about Tax collection statistics related topics

Income tax in the United States

Income tax in the United States

The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total income less allowable deductions. Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed, but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income within the jurisdiction. Several types of credits reduce tax, and some types of credits may exceed tax before credits. An alternative tax applies at the federal and some state levels.

Corporate tax in the United States

Corporate tax in the United States

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules vary by jurisdiction, though many are based on federal concepts and definitions. Taxable income may differ from book income both as to timing of income and tax deductions and as to what is taxable. The corporate Alternative Minimum Tax was also eliminated by the 2017 reform, but some states have alternative taxes. Like individuals, corporations must file tax returns every year. They must make quarterly estimated tax payments. Groups of corporations controlled by the same owners may file a consolidated return.

Excise tax in the United States

Excise tax in the United States

Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately.

Gift tax in the United States

Gift tax in the United States

A gift tax or known originally as inheritance tax is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal Revenue Service says that a gift is "Any transfer to an individual, either directly or indirectly, where full compensation is not received in return."

Estate tax in the United States

Estate tax in the United States

The estate tax in the United States is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred by will or, if the person has no will, according to state laws of intestacy. Other transfers that are subject to the tax can include those made through a trust and the payment of certain life insurance benefits or financial accounts. The estate tax is part of the federal unified gift and estate tax in the United States. The other part of the system, the gift tax, applies to transfers of property during a person's life.

New York City

New York City

New York, often called New York City or NYC, is the most populous city in the United States. With a 2020 population of 8,804,190 distributed over 300.46 square miles (778.2 km2), New York City is the most densely populated major city in the United States and more than twice as populous as Los Angeles, the nation's second-largest city. New York City is located at the southern tip of New York State. It constitutes the geographical and demographic center of both the Northeast megalopolis and the New York metropolitan area, the largest metropolitan area in the U.S. by both population and urban area. With over 20.1 million people in its metropolitan statistical area and 23.5 million in its combined statistical area as of 2020, New York is one of the world's most populous megacities, and over 58 million people live within 250 mi (400 km) of the city. New York City is a global cultural, financial, entertainment, and media center with a significant influence on commerce, health care and life sciences, research, technology, education, politics, tourism, dining, art, fashion, and sports. Home to the headquarters of the United Nations, New York is an important center for international diplomacy, and is sometimes described as the capital of the world.

Tax evasion

Tax evasion

Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations.

ACORN 2009 undercover videos controversy

ACORN 2009 undercover videos controversy

In 2009, workers at offices of the Association of Community Organizations for Reform Now (ACORN) were secretly recorded by journalists Hannah Giles and James O'Keefe.

Association of Community Organizations for Reform Now

Association of Community Organizations for Reform Now

The Association of Community Organizations for Reform Now (ACORN) is an international collection of autonomous community-based organizations that advocated for low- and moderate-income families by working on neighborhood safety, voter registration, health care, affordable housing, and other social issues. They, along with a number of other community unions, are affiliated under ACORN International.

IRS appropriations, 2000–2019

  Nominal appropriations

  Adjusted for inflation

The IRS publishes 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.^[78] The controlling authority of regulations and revenue rulings allows taxpayers to rely on them. A 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.^[79] Additionally, a letter ruling reasonably relied upon by a taxpayer allows for the waiver of penalties for underpayment of tax.

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 authority. The IRS also issues formal pronouncements called Revenue Procedures. These guide taxpayers through different processes, such as correcting 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 for almost any circumstance. For example, the Internal Revenue Manual includes special procedures for processing tax returns from the President and Vice President of the United States.^[79]

In addition to the foregoing procedures, the IRS also engages in formal rulemaking in order to provide its own formal interpretation of a statute, or when the statute itself directs that the Secretary of the Treasury shall provide for such rulemaking. The IRS initiates the formal regulation process by publishing a notice of proposed rulemaking (NPRM) in the Federal Register which announces 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^[80] (citation 70 F.R. 57930–57984)^[81] 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 IRS oversaw the Homebuyer Credit and First Time Homebuyer Credit programs instituted by the federal government from 2008 to 2010. Those programs provided United States citizens with money toward the purchase of homes, regardless of income tax filings.^[82]

Discover more about Administrative functions related topics

IRS tax forms

IRS tax forms

The United States Internal Revenue Service uses forms for taxpayers and tax-exempt organizations to report financial information, such as to report income, calculate taxes to be paid to the federal government, and disclose other information as required by the Internal Revenue Code (IRC). There are over 800 various forms and schedules. Other tax forms in the United States are filed with state and local governments.

Revenue ruling

Revenue ruling

Revenue rulings are public administrative rulings by the Internal Revenue Service (IRS) in the United States Department of the Treasury of the United States federal government that apply the law to particular factual situations. A revenue ruling can be relied on as precedent by all taxpayers.

Private letter ruling

Private letter ruling

Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts."

Internal Revenue Bulletin

Internal Revenue Bulletin

The Internal Revenue Bulletin, is a weekly publication of the U.S. Internal Revenue Service that announces "official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest." It began publication in 1919.

Internal Revenue Manual

Internal Revenue Manual

The Internal Revenue Manual (IRM) is an official compendium of internal guidelines for personnel of the United States Internal Revenue Service (IRS).

Vice President of the United States

Vice President of the United States

The vice president of the United States (VPOTUS) is the second-highest officer in the executive branch of the U.S. federal government, after the president of the United States, and ranks first in the presidential line of succession. The vice president is also an officer in the legislative branch, as the president of the Senate. In this capacity, the vice president is empowered to preside over Senate deliberations at any time, but may not vote except to cast a tie-breaking vote. The vice president is indirectly elected together with the president to a four-year term of office by the people of the United States through the Electoral College. Since the passage of the Twenty-fifth Amendment to the US Constitution, the vice president may also be appointed by the president to fill a vacancy, via majority confirmation by both the Senate and the House.

United States Secretary of the Treasury

United States Secretary of the Treasury

The United States Secretary of the Treasury is the head of the United States Department of the Treasury, and is the chief financial officer of the federal government of the United States. The Secretary of the Treasury serves as the principal advisor to the president of the United States on all matters pertaining to economic and fiscal policy. The Secretary is, by custom, a member of the Cabinet of the United States and, by law, a member of the National Security Council.

Notice of proposed rulemaking

Notice of proposed rulemaking

A Notice of Proposed Rulemaking (NPRM) is a public notice that is issued by law when an independent agency of the US government wishes to add, remove, or change a rule or regulation as part of the rulemaking process. The notice is an important part of US administrative law, which facilitates government by typically creating a process of taking of public comment. The term is also used at the state level in the United States.

Federal Register

Federal Register

The Federal Register is the official journal of the federal government of the United States that contains government agency rules, proposed rules, and public notices. It is published every weekday, except on federal holidays. The final rules promulgated by a federal agency and published in the Federal Register are ultimately reorganized by topic or subject matter and codified in the Code of Federal Regulations (CFR), which is updated quarterly.

Administrative Procedure Act (United States)

Administrative Procedure Act (United States)

The Administrative Procedure Act (APA), Pub.L. 79–404, 60 Stat. 237, enacted June 11, 1946, is the United States federal statute that governs the way in which administrative agencies of the federal government of the United States may propose and establish regulations and it grants U.S. federal courts oversight over all agency actions. According to Hickman & Pierce, it is one of the most important pieces of United States administrative law, and serves as a sort of "constitution" for U.S. administrative law.

Enron

Enron

Enron Corporation was an American energy, commodities, and services company based in Houston, Texas. It was founded by Kenneth Lay in 1985 as a merger between Lay's Houston Natural Gas and InterNorth, both relatively small regional companies. Before its bankruptcy on December 2, 2001, Enron employed approximately 20,600 staff and was a major electricity, natural gas, communications, and pulp and paper company, with claimed revenues of nearly $101 billion during 2000. Fortune named Enron "America's Most Innovative Company" for six consecutive years.

Most non-supervisory employees at the IRS are represented by a labor union. The exclusive labor union at the IRS is the National Treasury Employees Union (NTEU). Employees are not required to join the union or pay dues. The IRS and NTEU have a national collective bargaining agreement.^[83]

In pursuing administrative remedies against the IRS for certain unfair or illegal personnel actions, under federal law an IRS employee may choose only one of the three forums below:

• NTEU, or
• United States Merit Systems Protection Board (MSPB), or
• United States Office of Special Counsel (OSC).^[84]

Employees are also required to report certain misconduct to TIGTA. Federal law prohibits reprisal or retaliation against an employee who reports wrongdoing.^[85][86][87]

Discover more about Labor union related topics

Labor unions in the United States

Labor unions in the United States

Labor unions in the United States are organizations that represent workers in many industries recognized under US labor law since the 1935 enactment of the National Labor Relations Act. Their activity today centers on collective bargaining over wages, benefits, and working conditions for their membership, and on representing their members in disputes with management over violations of contract provisions. Larger trade unions also typically engage in lobbying activities and electioneering at the state and federal level.

National Treasury Employees Union

National Treasury Employees Union

The National Treasury Employees Union (NTEU) is an independent labor union representing 150,000 employees of 31 departments and agencies of the United States government. The union specializes in representation of non-supervisory federal employees in every classification and pay level in civilian agencies.

Collective agreement

Collective agreement

A collective agreement, collective labour agreement (CLA) or collective bargaining agreement (CBA) is a written contract negotiated through collective bargaining for employees by one or more trade unions with the management of a company that regulates the terms and conditions of employees at work. This includes regulating the wages, benefits, and duties of the employees and the duties and responsibilities of the employer or employers and often includes rules for a dispute resolution process.

United States Merit Systems Protection Board

United States Merit Systems Protection Board

The Merit Systems Protection Board (MSPB) is an independent quasi-judicial agency established in 1979 to protect federal merit systems against partisan political and other prohibited personnel practices and to ensure adequate protection for federal employees against abuses by agency management.

United States Office of Special Counsel

United States Office of Special Counsel

The United States Office of Special Counsel (OSC) is a permanent independent federal investigative and prosecutorial agency whose basic legislative authority comes from four federal statutes: the Civil Service Reform Act, the Whistleblower Protection Act, the Hatch Act, and the Uniformed Services Employment and Reemployment Rights Act (USERRA). OSC's primary mission is the safeguarding of the merit system in federal employment by protecting employees and applicants from prohibited personnel practices (PPPs), especially reprisal for "whistleblowing." The agency also operates a secure channel for federal whistleblower disclosures of violations of law, rule, or regulation; gross mismanagement; gross waste of funds; abuse of authority; and substantial and specific danger to public health and safety. In addition, OSC issues advice on the Hatch Act and enforces its restrictions on partisan political activity by government employees. Finally, OSC protects the civilian employment and reemployment rights of military service members under USERRA. OSC has around 140 staff, and the Special Counsel is an ex officio member of Council of Inspectors General on Integrity and Efficiency (CIGIE), an association of inspectors general charged with the regulation of good governance within the federal government.

Treasury Inspector General for Tax Administration

Treasury Inspector General for Tax Administration

The Treasury Inspector General for Tax Administration (TIGTA) is an office in the United States Federal government. It was established in January 1999 in accordance with the Internal Revenue Service Restructuring and Reform Act of 1998 to provide independent oversight of Internal Revenue Service (IRS) activities. As mandated by RRA 98, TIGTA assumed most of the responsibilities of the IRS' former Inspection Service.

The IRS has been accused of abusive behavior on multiple occasions.^{[88][89][90][91]} Testimony was given before a Senate subcommittee that focused on cases of overly aggressive IRS collection tactics in considering a need for legislation to give taxpayers greater protection in disputes with the agency.

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.^[92]

In 2002, the IRS accused James and Pamela Moran, as well as several others, of conspiracy, filing false tax returns and mail fraud as part of the Anderson Ark investment scheme. The Morans were eventually acquitted, and their attorney stated that the government should have realized that the couple was merely duped by those running the scheme.^[93]

In 2004, the law licenses of two former IRS lawyers were suspended after a federal court ruled that they defrauded the courts so the IRS could win a sum in tax shelter cases.^[94]

In 2013, the Internal Revenue Service became embroiled in a political scandal in which it was discovered that the agency subjected conservative or conservative-sounding groups filing for tax-exempt status to extra scrutiny.^[95]

On September 5, 2014, 16 months after the scandal first erupted, a Senate Subcommittee released a report that confirmed that Internal Revenue Service used inappropriate criteria to target Tea Party groups, but found no evidence of political bias.^[96] The chairman of the Senate Permanent Subcommittee on Investigations confirmed that while the actions were "inappropriate, intrusive, and burdensome", the Democrats have often experienced similar treatment.^[97] Republicans noted that 83% of the groups being held up by the IRS were right-leaning; and the Subcommittee Minority staff, which did not join the Majority staff report, filed a dissenting report entitled, "IRS Targeting Tea Party Groups".^[98]

On May 25, 2015, the agency announced that over several months criminals had accessed the private tax information of more than 100,000 taxpayers and stolen about $50 million in fraudulent returns.^[99] By providing Social Security numbers and other information obtained from prior computer crimes, the criminals were able to use the IRS's online "Get Transcript" function to have the IRS provide them with the tax returns and other private information of American tax filers.^[100] On August 17, 2015, IRS disclosed that the breach had compromised an additional 220,000 taxpayer records.^[101] On February 27, 2016, the IRS disclosed that more than 700,000 Social Security numbers and other sensitive information had been stolen.^{[102][103][104]}

The Internal Revenue Service has been the subject of frequent criticism by many elected officials and candidates for political office, including some who have called to abolish the IRS. Among them were Ted Cruz, Rand Paul, Ben Carson, Mike Huckabee, and Richard Lugar.^[105] In 1998, a Republican congressman introduced a bill to repeal the Internal Revenue Code by 2002.^[106] In 2016, The Republican Study Committee, which counts over two-thirds of House of Representatives Republicans as its members, called for "the complete elimination of the IRS", and Republican Representative Rob Woodall of Georgia has introduced a bill every year since he entered Congress in 2011 to eliminate income taxes and abolish the IRS.^[107]

In 2022 Representative Matt Gaetz of Florida introduced a bill to disarm the IRS after the agency had drawn public attention for a $700,000 purchase of ammunition.^[108][109]

The IRS has been criticized for its reliance on legacy software. Systems such as the Individual Master File are more than 50 years old and have been identified by the Government Accountability Office as "facing significant risks due to their reliance on legacy programming languages, outdated hardware, and a shortage of human resources with critical skills".^[110]

Discover more about Controversies related topics

List of allegations of misuse of the Internal Revenue Service

List of allegations of misuse of the Internal Revenue Service

This is a partial list of allegations of misuse of the United States Internal Revenue Service (IRS), which traces its roots to the creation of the Commissioner of Internal Revenue in 1862. Examples of political profiling controversies include cases in which IRS employees or government officials have allegedly used IRS resources to target individuals and groups for espousing or expressing particular political beliefs.

Internal Revenue Service Restructuring and Reform Act of 1998

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. The bill was passed in the Senate unanimously, and was seen as a major reform of the Internal Revenue Service.

Burden of proof (law)

Burden of proof (law)

In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct. The burden of proof requires a party to produce evidence to establish the truth of facts needed to satisfy all the required legal elements of the dispute.

IRS targeting controversy

IRS targeting controversy

In 2013, the United States Internal Revenue Service (IRS), under the Obama administration, revealed that it had selected political groups applying for tax-exempt status for intensive scrutiny based on their names or political themes. This led to wide condemnation of the agency and triggered several investigations, including a Federal Bureau of Investigation (FBI) criminal probe ordered by United States Attorney General Eric Holder. Conservatives claimed that they were specifically targeted by the IRS, but an exhaustive report released by the Treasury Department's Inspector General in 2017 found that from 2004 to 2013, the IRS used both conservative and liberal keywords to choose targets for further scrutiny.

Conservatism in the United States

Conservatism in the United States

Conservatism in the United States is a political and social philosophy based on a belief in limited government, individualism, traditionalism, republicanism, and limited federal governmental power in relation to U.S. states. Conservative and Christian media organizations, along with American conservative figures, are influential, and American conservatism is one of the majority political ideologies within the Republican Party.

Rand Paul

Rand Paul

Randal Howard Paul is an American physician and politician serving as the junior United States senator from Kentucky since 2011. A member of the Republican Party, he is a son of former three-time presidential candidate and 12-term U.S. representative from Texas, Ron Paul. Paul describes himself as a constitutional conservative and supporter of the Tea Party movement.

Ben Carson

Ben Carson

Benjamin Solomon Carson Sr. is an American retired neurosurgeon and politician who served as the 17th United States Secretary of Housing and Urban Development from 2017 to 2021. A pioneer in the field of neurosurgery, he was a candidate for President of the United States in the 2016 Republican primaries.

Mike Huckabee

Mike Huckabee

Michael Dale Huckabee is an American politician, Baptist minister, and political commentator who served as the 44th governor of Arkansas from 1996 to 2007. He was a candidate for the Republican Party presidential nomination in both 2008 and 2016.

Republican Study Committee

Republican Study Committee

The Republican Study Committee (RSC) is a study group of conservative members of the Republican Party in the United States House of Representatives. In November 2022, Representative Kevin Hern of Oklahoma was elected as the Chairman of the RSC, effective as of January 2023.

Matt Gaetz

Matt Gaetz

Matthew Louis Gaetz II is an American lawyer and politician who has served as the U.S. representative for Florida's 1st congressional district since 2017. The district includes portions of Walton County and all of Escambia, Okaloosa, and Santa Rosa counties. A member of the Republican Party, he is widely regarded as a staunch proponent of far-right politics as well as an ally of former president Donald Trump.

Individual Master File

Individual Master File

The Individual Master File (IMF) is the system currently used by the United States Internal Revenue Service (IRS) to store and process tax submissions and used as the main data input to process the IRS's transactions. It is a running record of all of a person's individual tax events including refunds, payments, penalties and tax payer status. It is a batch-driven application that uses VSAM files.

Government Accountability Office

Government Accountability Office

The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. It identifies its core "mission values" as: accountability, integrity, and reliability. It is also known as the "congressional watchdog".