The Internal Revenue Service is formed in 1862 when congress
established the Commissioner of Internal Revenue office. This office was given
the power to assess, levy, and collect taxes, and the right to enforce the tax
laws by means of seizure of property and income, and through prosecution.
As far as the powers given to the Internal Revenue Service, not
much has changed since the income tax law of 1862. The income taxation of the
individual citizen has changed, somewhat considerably, however. The income tax
was revoked in 1872, revived in 1894 and 1895, and then laid to the side.
In the 50s, the agency was reorganized to replace a
patronage system with career, professional employees. The Bureau of Internal
Revenue name was changed to the Internal Revenue Service. Only the IRS
commissioner and chief counsel are selected by the president and confirmed by
the Senate.
The IRS Restructuring and Reform Act of 1998 prompted the
most comprehensive reorganization and modernization of IRS in nearly half a
century. The IRS reorganized itself to resemble the private sector model of
organizing around customers with similar needs closely.
To support its structure and ensure accountability, the IRS
is divided into three commissioner-level organizations:
Specialized IRS units report directly to the Commissioner's
office. The IRS Chief Counsel also reports to the Treasury General Counsel on
certain matters.
- Commissioner,
Internal Revenue
- IRS
Chief Counsel
- Appeals
- Taxpayer
Advocate Service
- Equal
Employment Opportunity and Diversity
- Research,
Analysis, and Statistics
- Communications
and Liaison
- Deputy
Commissioner for Services and Enforcement
The Deputy Commissioner reports directly to the Commissioner
and oversees the four primary operating divisions and other service and
enforcement functions:
- Deputy
Commissioner for Services and Enforcement
- Wage
and Investment Division
- Large
and Mid-Size Business Division
- Small
Business/Self Employed Division
- Tax
Exempt and Government Entities Division
- Criminal
Investigation
- Office
of Professional Responsibility
- Deputy
Commissioner for Operations Support
The Deputy Commissioner reports directly to the Commissioner
and oversees the integrated IRS support functions, facilitating economy of
scale efficiencies and better business practices:
- Deputy
Commissioner for Operations Support
- Modernization
and Information Technology Services
- Agency-Wide
Shared Services
- Mission
Assurance and Security Services
- Human
Capital Officer
- Chief
Financial Officer
The Taxpayer Advocate Service is an IRS program that
provides an independent system to assure that tax problems, which have not been
resolved through normal channels, are promptly and fairly handled.
Each state and campus has at least one local Taxpayer
Advocate, who is independent of the local IRS office and reports directly to
the National Taxpayer Advocate.
The goals of the Taxpayer Advocate Service are to protect
individual and business taxpayer rights and to reduce taxpayer burden. The
Taxpayer Advocate independently represents your interests and concerns within
the IRS. This is accomplished in two ways:
- Ensuring
that taxpayer problems: which have not been resolved through normal
channels, are promptly and fairly handled;
- Identifying
issues that increase burden or create problems for taxpayers: Bringing
those issues to the attention of IRS management and making legislative
proposals where necessary.
For additional information regarding the Internal Revenue Service
(IRS), you can contact their website at the URL http://www.irs.gov/.
Other Resources
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