Internal Revenue Service

56: 1616: 1833: 1116: 5248: 47: 230: 201: 1401: 1248: 1735: 2096: 482: 2110: 1809:

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.

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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.

2015:

Investigations confirmed that while the actions were "inappropriate, intrusive, and burdensome", the Democrats have often experienced similar treatment. 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".

2124: 4977: 4962: 3789: 3704: 2626: 899:. The IRS's Activist Organizations Committee, later renamed the Special Services Staff, created a target list of more than 1,000 organizations and 4,000 individuals. A White House memo said that "What we cannot do in a courtroom via criminal prosecutions to curtail the activities of some of these groups, IRS can do by administrative action." 563: 874:, 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. 965:

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". This was one of the reasons for his famous statement: "Well, I'm not a crook. I've earned

939:

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

805:

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.

2014:

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. The chairman of the Senate Permanent Subcommittee on

1812:

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

1761:

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

1322:

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. Resolution of a case in Appeals "could

947:

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

1996:

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

1386:

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. Volunteers can study e-course material, take tests, and practice using tax-preparation software. Link

1337:

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.

1035:

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

829:

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

2022:

million in fraudulent returns. 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

1905:

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,

1876:

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.

1106:

to confirm taxpayer identities. The facial recognition requirement was dropped in 2022, however, following privacy concerns from government officials and the public. Alternative ID verification options have since been introduced with the goal of making IRS online tools accessible to more people.

1872:

containing the various IRS pronouncements. 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. Additionally, a

1281:

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

1023:

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. As a result, the IRS implemented a consolidation plan for its paper tax return processing centers, closing five of its ten processing centers

1008:

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

1808:

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

1285:

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

1981:

The IRS has been accused of abusive behavior on multiple occasions. 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.

1856:

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).

555:, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the 1304:, 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. The current head of the organization, known as the 1286:

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.

1097:

system offerings for taxpayers, but was still behind in fully meeting digital identity requirements. 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)

1776:

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 $

1027:

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. In 2009, 70% of filers qualified for free electronic filing of federal returns.

658:

including more than 163.1 million individual income tax returns. For FY 2023, the IRS collected approximately $ 4.7 trillion, which is approximately 96 percent of the operational funding for the federal government; funding widely throughout to different aspects of

826:. That same year, the first edition of the 1040 form was introduced. A copy of the 1913 form can be viewed online and shows that only those with annual incomes of at least $ 3,000 (equivalent to $ 92,500 in 2023) were instructed to file an income tax return. 1917:

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.

916:

noted that the decline in enforcement activities has "rais questions about tax compliance and fairness to the vast majority of citizens who pay all their taxes". In June 2012, the IRS Oversight Board recommended to Treasury a fiscal year 2014 budget of $

1900:

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

2023:

filers. On August 17, 2015, IRS disclosed that the breach had compromised an additional 220,000 taxpayer records. On February 27, 2016, the IRS disclosed that more than 700,000 Social Security numbers and other sensitive information had been stolen.

1059:

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 that year which would result in unpaid

848:; 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. The alcohol, tobacco and firearms activities of the bureau were segregated into the 909:("RRA 98") changed the organization from geographically oriented to an organization based on four operating divisions. It added "10 deadly sins" that require immediate termination of IRS employees found to have committed certain misconduct. 1123:

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

1881:, 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 55: 5379: 4981: 4966: 1229:

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

1024:

between 2003 and 2011. The agency closed two more centers - one in 2019 and another in 2021 - as e-file use continued to expand. E-filed tax returns accounted for 90% of all returns submitted during the 2021 filing season.

727:

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:

621:

generally. In recent years, the agency has struggled with budget cuts, under-staffed workforce, outdated technology and reduced morale, all of which collectively result in the inappropriate enforcement of tax laws against

755:, 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. 5142: 4606: 1367:

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

2026:

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

931:

In the three decades since 1991, the IRS had a substantial decrease in the number of employees per million residents, decreasing from 451 (in 1991) to 237 (in 2021). A decrease of 47.5 percent.

5470: 1986: 1976: 1133: 906: 4502: 1132:

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. Congress later enacted the

4867: 2055:

of Georgia has introduced a bill every year since he entered Congress in 2011 to eliminate income taxes and abolish the IRS. As of 2016, support for Woodall's bill has grown to 73 co-sponsors.

801:

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.

683: 1888:

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

896: 5401: 5256: 1615: 593:

Since its establishment, the IRS has been largely responsible for collecting the revenue needed to fund the United States federal government, with the rest being funded either through the

4053: 969:

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.

863:. 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. 1943:

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:

5135: 1500:

Government Entities/Shares Services – manages, directs, and executes nationwide activities for government entities as well as provides divisional operational support

2285: 1821: 819: 794: 583: 5326: 4127: 2000:

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.

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1953-2 C.B. 657 (August 21, 1953), filed with Division of the Federal Register on August 26, 1967, 18 Fed. Reg. 5120. Compare Treas. Department Order 150-29 (July 9, 1953).

5396: 3365:. Form 1040s for years 1918, 1919, and 1920 bore the name "Internal Revenue Service". For the 1921 tax year, the name was dropped, then was re-added for the 1929 tax year. 2864: 590:. In 1953, the agency was renamed the Internal Revenue Service, and in subsequent decades underwent numerous reforms and reorganizations, most significantly in the 1990s. 3361:

Form 1040, Individual Income Tax Return for year 1918, as republished in historical documents section of Publication 1796 (Rev. February 2007), Internal Revenue Service,

1208:'s term as Commissioner ended on November 12, 2022. There have been 50 commissioners of Internal Revenue and 28 acting commissioners since the agency's creation in 1862. 5465: 5224: 5214: 5128: 1964: 1102:

setup, and payment plan applications. As part of the agency's Identity, Credential, and Access Management (ICAM) initiative, the process included the use of third-party

5475: 2834: 2051:, which counts over two-thirds of House of Representatives Republicans as its members, called for "the complete elimination of the IRS", and Republican Representative 1993:

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.

2018:

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

4657: 5416: 5391: 5199: 5189: 4918: 3230:"While Progress Is Being Made on Digital Identity Requirements, Completion Dates to Achieve Compliance With Identity Proofing Standards Have Not Been Established" 3418:

IR-2010-88, August 4, 2010, "IRS Realigns and Renames Large Business Division, Enhances Focus on International Tax Administration", Internal Revenue Service, at

2077:

as "facing significant risks due to their reliance on legacy programming languages, outdated hardware, and a shortage of human resources with critical skills".

3608: 3310: 2080:

In May 2024, the Senate Finance Committee takes a closer look at whether the IRS failed to control a tax break offered by the Puerto Rico government, known as

3855: 1950: 1902: 1517:

International Operations – conducts international investigations of financial crimes and provides special agent attaches in strategic International locations

2720:"Report of the Joint Committee on Taxation Relating to the Internal Revenue Service as Required by the IRS Reform and Restructuring Act of 1998 (JCX-33-01)" 1813:

to bring on more personnel to process collections internally from taxpayers. As of October 2009, the IRS has ceased using private debt collection agencies.

1156:

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.

1540: 1332: 4556: 1772:

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

1052: 1044: 1832: 764: 3914: 682: 5232: 4019: 4844: 3025: 2993: 2957: 5209: 5151: 3134: 2363: 1817: 548: 311: 180: 4767: 1005:

was used for taxpayer identification starting in 1965. By 1967, all returns were processed by computer and punched card data entry was phased out.

5180: 1956: 1889: 1657: 977:

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,

536: 102: 3258: 4937: 4050: 3159: 2391: 1520:

Operations, Policy, and Support – plans, develops, directs, and implements criminal investigations through regional field offices

5495: 3285: 623: 251: 1036:

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.

4631: 3900:, Office of Management and Budget, Executive Office of the President of the United States (U.S. Gov't Printing Office, Washington, 2010), at 2804: 2667: 672: 510: 468: 391: 3464: 5411: 5164: 1115: 3202: 1387:& Learn Taxes (searchable by keyword on the IRS website), is the free e-learning portion of VITA/TCE program for training volunteers. 1619:

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

2293: 1882: 1877:

These guide taxpayers through different processes, such as correcting prior tax errors. The IRS's own internal operations manual is the

1506:

Exempt Organizations – determining tax exempt status for organizations and regulating the same through examination and compliance checks

1081: 386: 341: 286: 4707: 5354: 4469: 3422: 1670: 759: 594: 256: 4584: 4124: 3174: 1136:, which mandated that the agency replace its geographic regional divisions with units that serve particular categories of taxpayers. 1090:

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.

833:

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%.

5460: 5088: 5064: 5039: 5015: 2919: 2609: 2539: 2315: 2008: 1933: 1927: 1370: 1160: 582:. The temporary measure funded over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the 412: 366: 112: 4184: 3677: 3637: 2062:

of Florida introduced a bill to disarm the IRS after the agency had drawn public attention for a $ 700,000 purchase of ammunition.

3798: 3566: 2842: 1182:

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

5434: 5406: 5349: 4143: 2148: 2074: 1820:

of questionable activities by staff of one of the IRS's volunteer tax-assistance organizations were made public, the IRS removed

1432: 1191: 1010: 845: 690: 552: 371: 336: 276: 161: 2874: 1342: – the easy cases of tax practitioners who are non-filers." The current acting director is Elizabeth Kastenberg. 4247: 3901: 3362: 1709: 1683: 1644: 1301: 1295: 1212: 610: 281: 266: 261: 4392:"Prepared Statement of Shelley L. Davis Before the Senate Finance Committee Oversight Hearing On The Internal Revenue Service" 2336: 5426: 1099: 706: 1031:

According to an inspector general's report, released in November 2013, identity theft in the United States is blamed for $ 4

2751: 1480:

Customer Assistance, Relationships and Education – assist taxpayers in satisfying their tax responsibilities

806:

Connecticut, Rhode Island, and Utah rejected the amendment; Pennsylvania, Virginia, and Florida did not take up the issue.

5359: 5056: 3820: 3106: 2701: 2011:

or conservative-sounding groups filing for tax-exempt status to extra scrutiny, though liberal groups were also targeted.

1893: 1696: 1602: 1317: 1094: 990: 925: 540: 376: 354: 271: 239: 221: 1226:, prepared the government for a potential shutdown in 2011 by determining which services that would remain in existence. 5369: 3057: 1932:

Most non-supervisory employees at the IRS are represented by a labor union. The exclusive labor union at the IRS is the

1219: 1176: 660: 428: 306: 4528: 4337: 1020:, self-paced online tax services have flourished, augmenting the work of tax accountants, who were sometimes replaced. 5316: 4024: 3384: 2499: 5169: 4311:"Prepared Statement Of Witness Before The Senate Finance Committee Oversight Hearing On The Internal Revenue Service" 2553: 2451: 2416: 443: 4391: 3337: 1753:

billion was allocated to the IRS. The projected estimate of the budget for the IRS for fiscal year 2011 was $ 12.633

5485: 4685: 3847: 3491:"GAO-11-308 Information Security: IRS Needs to Enhance Internal Control over Financial Reporting and Taxpayer Data" 2048: 1593: 1351: 1172: 740: 316: 1523:

Refund and Cyber Crimes – identifying criminal tax schemes and conducting cybercrime investigations

5480: 4364: 4209: 2958:"Further Consolidation of Processing Centers Is Underway in Response to Continued Increases in Electronic Filing" 2004: 1869: 1103: 631: 614: 503: 2047:. In 1998, a Republican congressman introduced a bill to repeal the Internal Revenue Code by 2002. In 2016, The 1051:

that help people pay for health plans from the health law's insurance exchanges. It will also enforce the law's

870:

and bribery among its own employees, the Bureau of Internal Revenue was reorganized under a plan put forward by

5364: 5031:

Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich – and Cheat Everybody Else

2194: 1873:

letter ruling reasonably relied upon by a taxpayer allows for the waiver of penalties for underpayment of tax.

1545: 1013:

prepared a report critical of the lack of protection of privacy in TAS, and the project was abandoned in 1978.

743:

households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.

4310: 2392:"IRS releases 2023 Data Book describing agency's transformation through statistics | Internal Revenue Service" 1860:

In addition to collection of revenue and pursuing tax cheaters, the IRS issues administrative rulings such as

1179:

and e-filed tax returns at three IRS center locations: Austin, Texas; Kansas City, Missouri; and Ogden, Utah.

3922: 2266: 2219: 830:

system of "patronage" appointments. The IRS doubled its staff but was still processing 1917 returns in 1919.

2719: 1878: 993:

processed 1.1 million returns. The IRS was authorized to proceed with computerization in 1959 and purchased

885: 814:

Though the constitutional amendment to allow the federal government to collect income taxes was proposed by

770: 326: 246: 4442: 4029: 3514: 1914:

rules on deferred compensation to add teeth to the old rules) because regulations have not been finalized.

5341: 3735: 3229: 3032: 3000: 2968: 2137: 2070: 1002: 957: 881: 713: 229: 213: 46: 2683: 2636:"IRS Historical Fact Book: A Chronology. 1646–1992. Department of the Treasury, Internal Revenue Service" 4417: 3955: 2895: 2635: 1990: 1865: 1749:

billion of "discretionary budget authority" to operate the Department of the Treasury, of which $ 11.522

1364: 985:

equipment was used. The first trial of a computer system for income tax processing was in 1955, when an

952: 544: 296: 17: 2531: 4009:

USA today page 1B/2B published April 12, 2012 "complex tax code raises problems for taxpayers and IRS"

3655: 3439:"Remarks by Secretary of the Treasury Janet L. Yellen at the IRS facility in New Carrollton, Maryland" 2994:"A Strategy Is Needed to Address Hiring Shortages As Efforts Continue to Close Tax Processing Centers" 2776: 1529:

Technology Operations and Investigative Services – management of information technology

5237: 5074: 3179: 2101: 1937: 1201: 1168: 496: 486: 423: 166: 135: 31: 5109: 3083: 1892:

shall provide for such rulemaking. The IRS initiates the formal regulation process by publishing a

1734: 3770: 3338:"Despite privacy concerns, ID.me nearly doubled the number of people able to create an IRS account" 3031:. United States Treasury Inspector General for Tax Administration. February 7, 2022. Archived from 1936:(NTEU). Employees are not required to join the union or pay dues. The IRS and NTEU have a national 1483:

Return Integrity and Compliance Services – detecting and preventing improper refunds

1016:

In 1995, the IRS began to use the public Internet for electronic filing. Since the introduction of

913: 856: 815: 782: 717: 635: 556: 453: 418: 117: 2812: 1514: – investigates criminal violations of tax laws and other related financial crimes 5490: 5439: 5025: 4533: 4074: 3311:"IRS announces transition away from use of third-party verification involving facial recognition" 3207: 2999:. United States Treasury Inspector General for Tax Administration. March 11, 2020. Archived from 1086: 1048: 978: 778: 752: 702: 686: 579: 3947: 3935: 2579: 586:

was ratified, authorizing Congress to impose a tax on income and leading to the creation of the

5052:

Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America

4585:"RS and TIGTA Management Failures Related to 501(c)(4) Applicants Engaged in Campaign Activity" 1466:

Examination – reviews returns to ensure taxpayers have complied with their tax responsibilities

654:

staff. Nevertheless, during the 2023 fiscal year, the agency processed more than 271.4 million

5084: 5060: 5035: 5011: 4741: 4477: 4069: 3107:"As e-filing turns 20, IRS trying to win over remaining third of taxpayers from paper returns" 2915: 2869: 2781: 2663: 2605: 1460: – administers tax laws governing small businesses and self-employed taxpayers 1205: 941: 618: 4792: 3872: 735:

In 1862 the rate was 3% on income between $ 600 and $ 10,000, and 5% on income over $ 10,000.

5114: 4818: 3753: 3419: 3385:"Official web site of the National Commission on Restructuring the Internal Revenue Service" 3111: 2129: 1967:. Federal law prohibits reprisal or retaliation against an employee who reports wrongdoing. 1907: 1897: 1375: 1164: 361: 121: 5120: 4733: 4150: 4131: 4057: 3951: 3426: 2244: 2169:"Office of Commissioner of Internal Revenue (Created by an act of Congress, July 1, 1862)" 2168: 2115: 2066: 1223: 871: 709: 694: 606: 532: 463: 448: 92: 4185:"2019 National Agreement: Internal Revenue Service and National Treasury Employees Union" 3135:"IRS refunded $ 4 billion to identity thieves last year, inspector general's report says" 1781:

billion of the gross tax gap was eventually collected resulting in a net tax gap of $ 406

1446: – administers tax laws governing businesses with assets greater than $ 10 4166: 3681: 1414:

Please help update this article to reflect recent events or newly available information.

1261:

Please help update this article to reflect recent events or newly available information.

5029: 5000: 4051:"IRS Conducts Extensive Review, Decides Not to Renew Private Debt Collection Contracts" 3570: 3540: 3438: 2657: 1861: 1745:

For fiscal year 2009, the U.S. Congress appropriated spending of approximately $ 12.624

1231: 962: 790: 321: 200: 2109: 1497: – administers tax laws governing governmental and tax exempt entities 5454: 5185: 5050: 5007: 4868:"Yes, the Internal Revenue Service did buy nearly $ 700K in ammunition in early 2022" 3793: 3708: 2630: 2143: 2044: 2040: 1853: 1757:

billion. By contrast, during Fiscal Year (FY) 2006, the IRS collected more than $ 2.2

1738: 1215: 1197: 1040: 892: 331: 301: 157: 4112: 3848:"Conspiracy Theories / How more funding for the I.R.S. became a political firestorm" 1218:

was acting Commissioner of Internal Revenue. Werfel, who attended law school at the

5176: 5078: 4923:

IRS Needs to Take Additional Actions to Address Significant Risks to Tax Processing

3259:"New identity verification process to access certain IRS online tools and services" 982: 860: 720:, creating the office of Commissioner of Internal Revenue and enacting a temporary 4421: 4292: 3936:'New IRS Data Reveals That the Rich Really Do Pay Tax – Lots of It' 3465:"Submission Processing Center Street Addresses for Private Delivery Service (PDS)" 2477: 1463:

Collection – collects delinquent taxes and secures filing of delinquent tax return

836: 3595:

President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue

2932: 4088: 3824: 2052: 1797: 1323:

take anywhere from 90 days to a year". The current chief is Donna C. Hansberry.

1065: 867: 823: 651: 627: 4503:"IRS officials in Washington were involved in targeting of conservative groups" 4365:"Prepared Statement of Robert S. Schrieman Before the Senate Finance Committee" 732:

The initial rate was 3% on income over $ 800, which exempted most wage-earners.

4822: 4269: 3541:"IRS Deputy Commissioner Douglas O'Donnell Designated Acting IRS Commissioner" 2532:"A scanned copy of the first 1040 form, from the US Library of Congress Blogs" 2091: 2059: 2036: 1765:

As of 2007, the agency estimates that the United States Treasury is owed $ 354

1278:

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

1200:, who became Commissioner of Internal Revenue on March 13, 2023. He succeeded 1017: 1009:

provide thousands of local interactive terminals at IRS offices. However, the

721: 655: 598: 575: 404: 4745: 4658:"IRS Leaked Over 100,000 Taxpayers' Private Info To Criminals: What You Need" 4481: 4428:, 853 F. Supp. 358, 94–1 U.S. Tax Cas. (CCH) paragr. 50,278 (D. Idaho 1994), 1788:

In 2011, 234 million tax returns were filed allowing the IRS to collect $ 2.4

1769:

billion more than the amount the IRS collects. This is known as the tax gap.

1363:) is responsible for investigating potential criminal violations of the U.S. 4796: 4561: 4341: 3986: 2032: 647: 4368: 3968: 3915:"SOI Tax Stats – Individual Income Tax Rates and Tax Shares" 3388: 2933:"Another Record-Breaking Number of Taxpayers Choose to Electronically File" 2506: 1623:

Summary of collections before refunds by type of return, fiscal year 2021:

1055:, which requires most Americans to hold health insurance. In January 2015, 4922: 4239: 3490: 2557: 2455: 2420: 2123: 1910:

57930–57984) for the Section 409A on deferred compensation (the so-called

4711: 4395: 3713: 2028: 1477: – administers tax laws governing individual wage earners 1339: 1139:

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

1069: 1061: 1056: 998: 994: 786: 547:, the main body of the federal statutory tax law. It is an agency of the 438: 4529:"Justice Department Settles With Tea Party Groups After I.R.S. Scrutiny" 2286:"The Fed's Remittances to the Treasury: Explaining the 'Deferred Asset'" 789:

movement for tax reform. This movement culminated during then-candidate

663:, from education and healthcare to national defense and infrastructure. 3160:"IRS chief warns of refund delays, poor customer service this tax year" 1338:

According to former OPR director Karen Hawkins, "The focus has been on

986: 643: 458: 433: 381: 4217: 2967:. United States Internal Revenue Service. May 31, 2018. Archived from 2659:

Nixonland : the rise of a president and the fracturing of America

1486:

Customer Account Services – processing taxpayer returns

4662: 602: 562: 4314: 2364:"IRS Nominee Says He's Never Had a Client Under Audit for a Decade" 4894:"Text - H.R.8268 - 117th Congress (2021-2022): Disarm the IRS Act" 3821:"Link & Learn Taxes, linking volunteers to quality e-learning" 3026:"Plans to Close the Austin Tax Processing Center Should Be Halted" 1911: 1831: 1733: 1614: 1114: 928:. It was signed into law by President Trump on December 22, 2017. 835: 793:'s election of 1912 and in February 1913, the ratification of the 747:

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

681: 561: 4734:"Hack Brief: Last Year's IRS Hack Was Way Worse Than We Realized" 3938:

by John Gaver. Press Release, Actionamerica.org, October 9, 2007.

3792:

This article incorporates text from this source, which is in the

3707:

This article incorporates text from this source, which is in the

2726: 2629:

This article incorporates text from this source, which is in the

2284:

Faria e Castro, Miguel; Jordan-Wood, Samuel (November 21, 2023).

877:

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

4938:"IRS Policing of Puerto Rico Perk for Rich Eyed in Senate Probe" 3286:"Tax Tip: Verifying your identity to access certain IRS systems" 1211:

From May 22, 2013, to December 23, 2013, senior official at the

1093:

A 2020 Treasury Department audit found the IRS had improved its

902:

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

844:

In 1919 the IRS was tasked with enforcement of laws relating to

574:, a federal office created in 1862 to assess the nation's first 5124: 638:

on important priorities, or further tax increases on compliant

1394: 1241: 1204:, who served as Acting Commissioner of Internal Revenue after 895:

directed the IRS to audit his political opponents, as well as

639: 3799:"The Office of Professional Responsibility (OPR) At-A-Glance" 3175:"Bipartisan doubts emerge on IRS ability to handle Obamacare" 2896:

Tax History Project – Presidential Tax Returns

1977:

List of allegations of misuse of the Internal Revenue Service

1489:

Operations Support – internal management and support services

1134:

Internal Revenue Service Restructuring and Reform Act of 1998

907:

Internal Revenue Service Restructuring and Reform Act of 1998

866:

In 1952, after a series of politically damaging incidents of

2003:

In 2013, the Internal Revenue Service became embroiled in a

1963:

Employees are also required to report certain misconduct to

1043:

expressed concern over the organization's ability to handle

1001:

systems for local and regional data processing centers. The

617:

and opposition over its methods, constitutionality, and the

4893: 3058:"Filing Season Statistics for Week Ending December 3, 2021" 2662:. Internet Archive. New York : Scribner. p. 413. 2073:

are more than 50 years old and have been identified by the

1073: 4432:, 95-1 U.S. Tax Cas. (CCH) paragr. 50,067 (9th Cir. 1995). 3609:"Daniel Werfel replaces Miller as acting IRS commissioner" 2938:. United States Internal Revenue Service. November 7, 2007 2725:. Joint Committee on Taxation. May 4, 2001. Archived from 1440:

Assistant Deputy Commissioner for Services and Enforcement

822:

was not ratified until 1913, just before the start of the

566:

IRS location sign on Constitution Avenue, Washington, D.C.

4557:"Senate subcommittee: No political bias in IRS targeting" 4708:"Massive IRS data breach much bigger than first thought" 4470:"2 Ex-I.R.S. Lawyers' Licenses Suspended for Misconduct" 3860:

Source: U.S. Department of Treasury; Estimates from 2019

3590: 3588: 2478:"Notes on the Amendments – The U.S. Constitution Online" 948:

that he saw the returns but denied that he leaked them.

2452:"1866–1900: Reconstruction to the Spanish–American War" 5104: 4985: 4970: 4020:"IRS plan for private debt collection draws criticism" 3239:. US Treasury Inspector General for Tax Administration 191: 5471:

Financial regulatory authorities of the United States

5002:

Unbridled Power: Inside the Secret Culture of the IRS

2007:

in which it was discovered that the agency subjected

795:

Sixteenth Amendment to the United States Constitution

650:, including a decline of more than 25 percent of its 4768:"Cyber hack got access to over 700,000 IRS accounts" 1555:

Assistant Deputy Commissioner for Operations Support

762:

declared the Income Tax of 1894 unconstitutional in

5425: 5378: 5325: 5255: 5198: 3638:"IRS Commissioner Says He Doesn't Want Second Term" 3409:

Pub. L. No. 105-206, 112 Stat. 685 (July 22, 1998).

2362:Davison, Laura; Browning, Lynnley (June 28, 2018). 1503:

Employee Plans. – administers pension plan tax laws

1080:million may delay new taxpayer protections against 850:

Bureau of Alcohol, Tobacco, Firearms and Explosives

774:. The federal government scrambled to raise money. 646:. As of 2018, it saw a 15 percent reduction in its 186: 176: 150: 142: 130: 108: 98: 88: 67: 62: 5397:Office of Terrorist Financing and Financial Crimes 4999: 4338:"Statement before the Senate Committee on Finance" 1762:earners pay 38.284% of the federal tax collected. 1558:Chief, Facilities Management and Security Services 1119:IRS and Department of the Treasury seal on lectern 5225:Treasury Inspector General for Tax Administration 5215:Community Development Financial Institutions Fund 4244:Treasury Inspector General for Tax Administration 3607:Zachary A. Goldfarb; Aaron Blake (May 16, 2013). 2835:"How an IRS leak changed history altered history" 2752:"FY2014 IRS Budget Recommendation Special Report" 2247:. Department of Treasury Internal Revenue Service 2195:"The Agency, its Mission and Statutory Authority" 1469:Operations Support – centralized support services 1437:Deputy Commissioner for Services and Enforcement 4845:"Conservatives in Congress urge shutdown of IRS" 2865:"How an IRS leak changed historyaltered history" 2065:The IRS has been criticized for its reliance on 1357:Internal Revenue Service, Criminal Investigation 3898:Budget of the U.S. Government: Fiscal Year 2011 2898:. Taxhistory.org. Retrieved on August 10, 2013. 1084:. Also in January 2015, the editorial board of 799: 83:(as Office of Commissioner of Internal Revenue) 5417:Treasury Executive Office for Asset Forfeiture 5392:Office of Terrorism and Financial Intelligence 4919:United States Government Accountability Office 4583:The Permanent Subcommittee On Investigations. 3154: 3152: 1997:was merely duped by those running the scheme. 897:opponents of US involvement in the Vietnam War 5136: 4632:"The IRS Hack Was Twice as Bad as We Thought" 4070:"Acorn Sues Over Video as I.R.S. Severs Ties" 3846:Lopez, German; Wu, Ashley (August 26, 2022). 3631: 3629: 3515:"Werfel begins work as 50th IRS Commissioner" 2337:"The Case for a Robust Attack on the Tax Gap" 504: 8: 3678:"Taxpayer Advocate Service - Our Leadership" 1951:United States Merit Systems Protection Board 1152:Tax Exempt & Government Entities (TE/GE) 846:prohibition of alcohol sales and manufacture 584:Sixteenth Amendment to the U.S. Constitution 39: 27:Revenue service of the US federal government 3084:"Free File: Do Your Federal Taxes for Free" 2239: 2237: 1824:from its volunteer tax-assistance program. 1552:Deputy Commissioner for Operations Support 1495:Tax Exempt and Government Entities Division 1333:Office of Professional Responsibility (IRS) 1327:Office of Professional Responsibility (OPR) 1143:Large Business and International (LB&I) 940:official to be charged with a crime during 5298:Office of the Middle East and North Africa 5271:Office of South and Southeast Asia Nations 5143: 5129: 5121: 4108: 4106: 3336:Singletary, Michelle (February 25, 2022). 3105:Murray Dixon, Teresa (February 21, 2010). 924:On December 20, 2017, Congress passed the 921:billion for the Internal Revenue Service. 511: 497: 208: 199: 54: 30:"IRS" redirects here. For other uses, see 5233:Office of the Comptroller of the Currency 5105:Internal Revenue Service Official website 4998:Davis, Shelley L.; Matalin, Mary (1997). 2556:. Tax.org. April 14, 1906. Archived from 2316:"ACTC letter to Congressional-Leadership" 1868:. In addition, the Service publishes the 1804:Outsourcing collection and tax-assistance 1444:Large Business and International Division 5466:1862 establishments in the United States 5210:Alcohol and Tobacco Tax and Trade Bureau 5152:United States Department of the Treasury 4686:"IRS hack far larger than first thought" 4390:Davis, Shelley L. (September 23, 1997). 4270:"§ 2302. Prohibited personnel practices" 4144:Federal Register (Volume 70, Number 191) 4091:. Internal Revenue Service. June 4, 2012 3201:The Editorial Board (January 17, 2015). 2805:"Investigations: Fraud in Nixon's Taxes" 1906:2005, Proposed Regulations (citation 70 1625: 777:In 1906, with the election of President 765:Pollock v. Farmers' Loan & Trust Co. 18:United States Bureau of Internal Revenue 5476:Government agencies established in 1953 5280:Office of International Monetary Policy 4468:Johnston, David Cay (August 21, 2004). 4210:"Prohibited Personnel Practices (PPPs)" 2906: 2904: 2160: 2084:to attract the wealthy in Puerto Rico. 1957:United States Office of Special Counsel 220: 103:Federal government of the United States 4113:Internal Revenue Manual Section 3.28.3 3948:IRS Commissioner Assailed on 'Tax Gap' 3858:from the original on August 26, 2022. 3284:Houston, Chamille (January 19, 2022). 2702:"IRS' 10 deadly sins to remain deadly" 1796:billion were attributed to mistake or 981:, and pencil and paper forms. In 1948 758:Income taxes evolved, but in 1894 the 539:, which is responsible for collecting 38: 4272:. U.S. Office of Personnel Management 4068:Wheaton, Sarah (September 23, 2008). 2386: 2384: 1541:Office of Professional Responsibility 1458:Small Business/Self-Employed Division 912:Enforcement activities declined. The 673:Taxation history of the United States 7: 5412:Financial Crimes Enforcement Network 5313:Office of Risk and Research Analysis 5083:. New York: Atlantic Monthly Press. 4684:Weise, Elizabeth (August 17, 2015). 4630:Waddell, Kaveh (February 26, 2016). 4527:Cochrane, Emily (October 26, 2017). 4424:. For case law on section 6331, see 4089:"Internal Revenue Bulletin: 2012–23" 2267:"Affordable Care Act Tax Provisions" 1989:on July 22, 1998, which shifted the 1582:Chief Research and Analytics Officer 1526:Strategy – internal support services 1222:and attained a master's degree from 1146:Small Business/Self-Employed (SB/SE) 1039:In September 2014, IRS Commissioner 5402:Office of Intelligence and Analysis 5286:Office of International Debt Policy 4291:Rajesh, Reddy (February 19, 2016). 4190:. National Treasury Employees Union 3203:"The Dangerous Erosion of Taxation" 2873:. December 21, 2003. Archived from 2841:. December 21, 2003. Archived from 2811:. November 18, 1974. Archived from 2604:. Infobase Publishing. p. 43. 2554:"1901–1932: The Income Tax Arrives" 1883:Vice President of the United States 5304:Office of International Investment 3736:"What Can You Expect from Appeals" 2580:"Historical highlights of the IRS" 2542:from the original on May 18, 2023. 2500:"The first 1040 with instructions" 810:Post 16th Amendment (1913–present) 595:U.S. Customs and Border Protection 25: 4028:. August 23, 2006. Archived from 1934:National Treasury Employees Union 1928:Labor unions in the United States 1590:Chief, Communications and Liaison 859:as the United States entered the 630:, reduced tax collection, rising 413:Automated payment transaction tax 113:Internal Revenue Service Building 5435:Bureau of Engraving and Printing 5407:Office of Foreign Assets Control 5350:Office of Financial Institutions 5283:Office of Banking and Securities 5277:Office of the Western Hemisphere 5246: 5190:Deputy Secretary of the Treasury 4980: This article incorporates 4975: 4965: This article incorporates 4960: 4607:"IRS Targeting Tea Party Groups" 3787: 3702: 3636:Rubin, Richard (April 5, 2012). 2624: 2222:. Office of Personnel Management 2149:Tax evasion in the United States 2122: 2108: 2094: 2075:Government Accountability Office 1433:Commissioner of Internal Revenue 1399: 1246: 1192:Commissioner of Internal Revenue 1171:in Maryland. It processes paper 691:Commissioner of Internal Revenue 572:Commissioner of Internal Revenue 553:Commissioner of Internal Revenue 537:United States federal government 480: 277:Generation-skipping transfer tax 228: 45: 5338:Advanced Counterfeit Deterrence 4443:"Couple acquitted of tax fraud" 4248:U.S. Department of the Treasury 3873:"SOI Tax Stats - IRS Data Book" 3545:U.S. Department of the Treasury 3443:U.S. Department of the Treasury 3363:U.S. Department of the Treasury 2757:. IRS Oversight Board. May 2013 2341:U.S. Department of the Treasury 2323:American College Of Tax Counsel 1938:collective bargaining agreement 1512:Criminal Investigation Division 1306:United States Taxpayer Advocate 1302:Office of the Taxpayer Advocate 1296:Office of the Taxpayer Advocate 1290:Office of the Taxpayer Advocate 1213:Office of Management and Budget 1104:facial recognition technologies 1072:. Koskinen also said delays to 935:Presidential tax returns (1973) 840:People filing tax forms in 1920 768:, a decision that contradicted 5427:Treasurer of the United States 5310:Office of Technical Assistance 5292:Office of Financing Operations 5274:Office of Europe & Eurasia 4936:Cioffi, Chris (May 28, 2024). 4866:Jones, Kelly (July 18, 2022). 3656:"IRS Tax Attorney Los Angeles" 1076:investments of more than $ 200 973:Computerization (1959–present) 857:new tax act was passed in 1942 739:By the end of the war, 10% of 292:Internal Revenue Service (IRS) 1: 5496:Taxation in the United States 5360:Office of Financial Stability 5301:Office of International Trade 5057:Harvard Business School Press 5049:Rossotti, Charles O. (2005). 4793:"A world with no IRS? Really" 4167:"First-Time Homebuyer Credit" 3801:. US Internal Revenue Service 3716:. US Internal Revenue Service 3162:. Fox News. January 15, 2015. 2912:A History of Modern Computing 1894:notice of proposed rulemaking 1836:IRS appropriations, 2000–2019 1603:Independent Office of Appeals 1371:Chief, Criminal Investigation 1318:Independent Office of Appeals 1312:Independent Office of Appeals 1149:Wage and Investment (W&I) 926:Tax Cuts and Jobs Act of 2017 377:State and local tax deduction 222:Taxation in the United States 5370:Bureau of the Fiscal Service 5289:Office of Development Policy 5077:; Nixon, William H. (1999). 4892:Gaetz, Matt (July 1, 2022). 3567:"The Commissioner's Section" 3137:. CBS News. November 7, 2013 2602:The Internal Revenue Service 2245:"IRS Budget & Workforce" 1903:Administrative Procedure Act 1847: Adjusted for inflation 1841: Nominal appropriations 1475:Wage and Investment Division 1220:University of North Carolina 1196:The IRS is currently led by 678:American Civil War (1861–65) 570:The IRS originates from the 429:Efficient Taxation of Income 5355:Office of Financial Markets 5317:Exchange Stabilization Fund 5229:Office of Inspector General 4605:The Subcommittee Minority. 4025:The San Diego Union-Tribune 3387:. House.gov. Archived from 3086:. Irs.gov. January 29, 2013 1987:Taxpayer Bill of Rights III 1792:trillion out of which $ 384 1727: 1724: 1716: 1713: 1703: 1700: 1690: 1687: 1677: 1674: 1664: 1661: 1651: 1648: 1638:to the nearest million US$ 1346:Criminal Investigation (CI) 1234:and served for five years. 297:Internal Revenue Code (IRC) 5512: 5384:and Financial Intelligence 5382:the Treasury for Terrorism 2965:Department of the Treasury 2417:"1861–1865: The Civil War" 2193:Internal Revenue Service. 2049:Republican Study Committee 1974: 1925: 1594:National Taxpayer Advocate 1352:IRS Criminal Investigation 1349: 1330: 1315: 1293: 1189: 785:, the United States saw a 781:, and later his successor 670: 613:). The IRS faces periodic 588:Bureau of Internal Revenue 549:Department of the Treasury 181:Department of the Treasury 29: 5346:Office of Debt Management 5295:Office of African Nations 5261:for International Affairs 5244: 5181:Secretary of the Treasury 5158: 4056:January 28, 2016, at the 3823:. Irs.gov. Archived from 3569:. IRS.gov. Archived from 3290:Taxpayer Advocate Service 2777:"IRS workforce over time" 2454:. Tax.org. Archived from 2419:. Tax.org. Archived from 1890:Secretary of the Treasury 1870:Internal Revenue Bulletin 1816:In September 2009, after 1611:Tax collection statistics 1573:IRS Human Capital Officer 1567:Chief Procurement Officer 1561:Chief Information Officer 1534:Office of Online Services 1408:This section needs to be 1255:This section needs to be 1011:General Accounting Office 701:In July 1862, during the 53: 44: 5461:Internal Revenue Service 5365:Office of Fiscal Service 5220:Internal Revenue Service 5170:Freedman's Bank Building 5110:Internal Revenue Service 4986:United States Government 4971:United States Government 4819:"How the IRS Was Gutted" 4171:Internal Revenue Service 4149:August 19, 2006, at the 3973:Internal Revenue Service 3877:Internal Revenue Service 3740:Internal Revenue Service 3658:. IRStaxreliefsettlement 3519:Internal Revenue Service 3469:Internal Revenue Service 3425:August 27, 2012, at the 3315:Internal Revenue Service 3263:Internal Revenue Service 3062:Internal Revenue Service 2656:Perlstein, Rick (2008). 2600:Grote, JoAnn A. (2001). 2271:Internal Revenue Service 2058:In 2022, Representative 1828:Administrative functions 1818:undercover exposé videos 1741:field office for the IRS 525:Internal Revenue Service 487:United States portal 355:State and local taxation 317:Constitutional authority 212:This article is part of 40:Internal Revenue Service 5307:Office of Trade Finance 5034:. New York: Portfolio. 1879:Internal Revenue Manual 1579:Chief Diversity Officer 1570:Chief Financial Officer 1167:, and does most of its 1111:History of the IRS name 886:Alternative Minimum Tax 771:Hylton v. United States 642:to compensate for lost 247:Alternative minimum tax 73:; 162 years ago 5342:Federal Financing Bank 4982:public domain material 4967:public domain material 4847:. Reuters. May 2, 2016 4130:July 23, 2006, at the 2220:"Open Government Data" 2138:HM Revenue and Customs 2071:Individual Master File 2069:. Systems such as the 1866:private letter rulings 1849: 1742: 1620: 1537:Return Preparer Office 1308:, is Erin M. Collins. 1120: 1003:Social Security number 966:everything I've got." 958:The Providence Journal 882:Tax Reform Act of 1969 841: 803: 698: 567: 543:and administering the 444:Hall–Rabushka flat tax 134:93,654 (2022) (79,070 4925:(Report). GAO-18-298. 4336:Davis, Robert Edwin. 4125:A257.g.akamaitech.net 3956:National Public Radio 1926:Further information: 1835: 1737: 1645:Individual Income tax 1618: 1564:Chief Privacy Officer 1365:Internal Revenue Code 1118: 1095:identity verification 839: 751:After the Civil War, 724:to pay war expenses. 685: 619:principle of taxation 565: 545:Internal Revenue Code 469:Border-adjustment tax 169:, Deputy Commissioner 146:$ 14.3 billion (2022) 118:Constitution Ave., NW 5238:Office of Tax Policy 5080:The Power to Destroy 5075:Roth, William V. Jr. 4942:www.bloomberglaw.com 4363:Schriebman, Robert. 3445:. September 15, 2022 3180:The Washington Times 2815:on December 22, 2008 2732:on November 13, 2018 2706:Government Executive 2480:. USConstitution.net 2423:on February 16, 2011 2102:United States portal 1985:Congress passed the 1671:Corporate income tax 1546:Whistleblower Office 1238:Deputy commissioners 1169:computer programming 1128:Current organization 424:Competitive Tax Plan 32:IRS (disambiguation) 5268:Office of East Asia 5026:Johnston, David Cay 4825:. December 11, 2018 4656:Steinberg, Joseph. 4507:The Washington Post 4371:on October 18, 2007 4344:on February 9, 2007 4250:. December 11, 2014 3896:See Table, p. 115, 3771:"Karen Lee Hawkins" 3714:"Office of Appeals" 3684:on October 16, 2020 3613:The Washington Post 3342:The Washington Post 3265:. November 17, 2021 3038:on October 15, 2022 3006:on October 15, 2022 2974:on October 15, 2022 2914:, MIT Press, 2003. 2877:on January 11, 2012 2643:governmentattic.org 2536:Library Of Congress 2140:, the UK equivalent 1049:premium tax credits 979:accounting machines 914:IRS Oversight Board 783:William Howard Taft 718:Revenue Act of 1862 557:Affordable Care Act 454:Taxpayer Choice Act 41: 5440:United States Mint 5380:Under Secretary of 5327:Under Secretary of 4799:. November 4, 2015 4534:The New York Times 4474:The New York Times 4075:The New York Times 3925:on August 6, 2012. 3852:The New York Times 3547:. October 28, 2022 3471:. October 26, 2016 3317:. February 7, 2022 3208:The New York Times 3064:. December 3, 2021 2684:"Treasury Reports" 2560:on August 14, 2010 2458:on August 14, 2010 2441:3 U.S. 171 (1796). 2290:www.stlouisfed.org 1852:The IRS publishes 1850: 1743: 1621: 1576:Chief Risk Officer 1121: 1087:The New York Times 1064:for employees and 1053:individual mandate 842: 779:Theodore Roosevelt 703:American Civil War 699: 687:George S. Boutwell 580:American Civil War 568: 541:U.S. federal taxes 405:Federal tax reform 5486:Tax investigation 5448: 5447: 5165:Treasury Building 4921:(June 28, 2018). 4449:. January 4, 2008 4447:The Seattle Times 3958:, March 21, 2006. 3827:on March 17, 2012 3573:on April 23, 2016 3391:on April 29, 2017 2870:The Baltimore Sun 2782:Tax Policy Center 2708:. April 11, 2002. 2669:978-0-7432-4302-5 2296:on March 27, 2024 2005:political scandal 1732: 1731: 1639: 1635:Gross collections 1632:Number of returns 1429: 1428: 1374:appointed by the 1276: 1275: 1206:Charles P. Rettig 1202:Douglas O'Donnell 521: 520: 322:Taxpayer standing 252:Capital gains tax 207: 206: 167:Douglas O'Donnell 151:Agency executives 71:July 1, 1862 16:(Redirected from 5503: 5481:Revenue services 5331:Domestic Finance 5329:the Treasury for 5250: 5249: 5200:Deputy Secretary 5145: 5138: 5131: 5122: 5115:Federal Register 5094: 5070: 5045: 5021: 5005: 4979: 4978: 4964: 4963: 4953: 4952: 4950: 4948: 4933: 4927: 4926: 4915: 4909: 4908: 4906: 4904: 4898:www.congress.gov 4889: 4883: 4882: 4880: 4878: 4863: 4857: 4856: 4854: 4852: 4841: 4835: 4834: 4832: 4830: 4815: 4809: 4808: 4806: 4804: 4789: 4783: 4782: 4780: 4778: 4763: 4757: 4756: 4754: 4752: 4730: 4724: 4723: 4721: 4719: 4714:. April 18, 2016 4704: 4698: 4697: 4695: 4693: 4681: 4675: 4674: 4672: 4670: 4653: 4647: 4646: 4644: 4642: 4627: 4621: 4620: 4618: 4616: 4611: 4602: 4596: 4595: 4593: 4591: 4580: 4574: 4573: 4571: 4569: 4555:Korte, Gregory. 4552: 4546: 4545: 4543: 4541: 4524: 4518: 4517: 4515: 4513: 4499: 4493: 4492: 4490: 4488: 4465: 4459: 4458: 4456: 4454: 4439: 4433: 4414: 4408: 4407: 4405: 4403: 4394:. Archived from 4387: 4381: 4380: 4378: 4376: 4367:. Archived from 4360: 4354: 4353: 4351: 4349: 4340:. Archived from 4333: 4327: 4326: 4324: 4322: 4317:on July 29, 2007 4313:. Archived from 4307: 4301: 4300: 4297:Federal Register 4288: 4282: 4281: 4279: 4277: 4266: 4260: 4259: 4257: 4255: 4236: 4230: 4229: 4227: 4225: 4216:. Archived from 4206: 4200: 4199: 4197: 4195: 4189: 4181: 4175: 4174: 4163: 4157: 4141: 4135: 4122: 4116: 4110: 4101: 4100: 4098: 4096: 4085: 4079: 4066: 4060: 4048: 4042: 4041: 4039: 4037: 4016: 4010: 4007: 4001: 4000: 3998: 3996: 3991: 3983: 3977: 3976: 3965: 3959: 3945: 3939: 3933: 3927: 3926: 3921:. Archived from 3911: 3905: 3894: 3888: 3887: 3885: 3883: 3869: 3863: 3862: 3843: 3837: 3836: 3834: 3832: 3817: 3811: 3810: 3808: 3806: 3791: 3790: 3785: 3779: 3778: 3767: 3761: 3760: 3758: 3750: 3744: 3743: 3732: 3726: 3725: 3723: 3721: 3706: 3705: 3700: 3694: 3693: 3691: 3689: 3680:. Archived from 3674: 3668: 3667: 3665: 3663: 3652: 3646: 3645: 3633: 3624: 3623: 3621: 3619: 3604: 3598: 3592: 3583: 3582: 3580: 3578: 3563: 3557: 3556: 3554: 3552: 3537: 3531: 3530: 3528: 3526: 3521:. March 13, 2023 3511: 3505: 3504: 3502: 3500: 3495: 3487: 3481: 3480: 3478: 3476: 3461: 3455: 3454: 3452: 3450: 3435: 3429: 3416: 3410: 3407: 3401: 3400: 3398: 3396: 3381: 3375: 3372: 3366: 3359: 3353: 3352: 3350: 3348: 3333: 3327: 3326: 3324: 3322: 3307: 3301: 3300: 3298: 3296: 3281: 3275: 3274: 3272: 3270: 3255: 3249: 3248: 3246: 3244: 3237:www.treasury.gov 3234: 3226: 3220: 3219: 3217: 3215: 3198: 3192: 3191: 3189: 3187: 3170: 3164: 3163: 3156: 3147: 3146: 3144: 3142: 3131: 3125: 3124: 3122: 3120: 3112:The Plain Dealer 3102: 3096: 3095: 3093: 3091: 3080: 3074: 3073: 3071: 3069: 3054: 3048: 3047: 3045: 3043: 3037: 3030: 3022: 3016: 3015: 3013: 3011: 3005: 2998: 2990: 2984: 2983: 2981: 2979: 2973: 2962: 2954: 2948: 2947: 2945: 2943: 2937: 2929: 2923: 2908: 2899: 2893: 2887: 2886: 2884: 2882: 2861: 2855: 2854: 2852: 2850: 2845:on July 11, 2012 2831: 2825: 2824: 2822: 2820: 2801: 2795: 2794: 2792: 2790: 2773: 2767: 2766: 2764: 2762: 2756: 2748: 2742: 2741: 2739: 2737: 2731: 2724: 2716: 2710: 2709: 2698: 2692: 2691: 2688:www.treasury.gov 2680: 2674: 2673: 2653: 2647: 2646: 2640: 2628: 2627: 2622: 2616: 2615: 2597: 2591: 2590: 2588: 2586: 2576: 2570: 2569: 2567: 2565: 2550: 2544: 2543: 2528: 2522: 2521: 2519: 2517: 2511: 2505:. Archived from 2504: 2496: 2490: 2489: 2487: 2485: 2474: 2468: 2467: 2465: 2463: 2448: 2442: 2439: 2433: 2432: 2430: 2428: 2413: 2407: 2406: 2404: 2402: 2388: 2379: 2378: 2376: 2374: 2359: 2353: 2352: 2350: 2348: 2333: 2327: 2326: 2325:. July 13, 2016. 2320: 2312: 2306: 2305: 2303: 2301: 2292:. Archived from 2281: 2275: 2274: 2263: 2257: 2256: 2254: 2252: 2241: 2232: 2231: 2229: 2227: 2216: 2210: 2209: 2207: 2205: 2190: 2184: 2183: 2181: 2179: 2165: 2132: 2130:Economics portal 2127: 2126: 2118: 2113: 2112: 2104: 2099: 2098: 2097: 2021: 1898:Federal Register 1846: 1840: 1795: 1791: 1784: 1780: 1775: 1768: 1760: 1756: 1752: 1748: 1658:Employment taxes 1637: 1626: 1449: 1424: 1421: 1415: 1403: 1402: 1395: 1376:IRS Commissioner 1271: 1268: 1262: 1250: 1249: 1242: 1165:Washington, D.C. 1079: 1034: 920: 872:President Truman 861:Second World War 693:under President 661:American society 513: 506: 499: 485: 484: 483: 415: 392:State tax levels 362:State income tax 307:Revenue by state 240:Federal taxation 232: 209: 203: 198: 195: 193: 122:Washington, D.C. 81: 79: 74: 58: 49: 42: 21: 5511: 5510: 5506: 5505: 5504: 5502: 5501: 5500: 5451: 5450: 5449: 5444: 5421: 5383: 5381: 5374: 5330: 5328: 5321: 5260: 5259:of the Treasury 5258: 5257:Under Secretary 5251: 5247: 5242: 5202:of the Treasury 5201: 5194: 5154: 5149: 5101: 5091: 5073: 5067: 5048: 5042: 5024: 5018: 4997: 4994: 4992:Further reading 4976: 4961: 4957: 4956: 4946: 4944: 4935: 4934: 4930: 4917: 4916: 4912: 4902: 4900: 4891: 4890: 4886: 4876: 4874: 4865: 4864: 4860: 4850: 4848: 4843: 4842: 4838: 4828: 4826: 4817: 4816: 4812: 4802: 4800: 4791: 4790: 4786: 4776: 4774: 4765: 4764: 4760: 4750: 4748: 4732: 4731: 4727: 4717: 4715: 4706: 4705: 4701: 4691: 4689: 4683: 4682: 4678: 4668: 4666: 4655: 4654: 4650: 4640: 4638: 4629: 4628: 4624: 4614: 4612: 4609: 4604: 4603: 4599: 4589: 4587: 4582: 4581: 4577: 4567: 4565: 4554: 4553: 4549: 4539: 4537: 4526: 4525: 4521: 4511: 4509: 4501: 4500: 4496: 4486: 4484: 4467: 4466: 4462: 4452: 4450: 4441: 4440: 4436: 4415: 4411: 4401: 4399: 4389: 4388: 4384: 4374: 4372: 4362: 4361: 4357: 4347: 4345: 4335: 4334: 4330: 4320: 4318: 4309: 4308: 4304: 4290: 4289: 4285: 4275: 4273: 4268: 4267: 4263: 4253: 4251: 4240:"What is TIGTA" 4238: 4237: 4233: 4223: 4221: 4220:on July 2, 2019 4208: 4207: 4203: 4193: 4191: 4187: 4183: 4182: 4178: 4165: 4164: 4160: 4155:October 4, 2005 4151:Wayback Machine 4142: 4138: 4132:Wayback Machine 4123: 4119: 4111: 4104: 4094: 4092: 4087: 4086: 4082: 4067: 4063: 4058:Wayback Machine 4049: 4045: 4035: 4033: 4032:on June 2, 2016 4018: 4017: 4013: 4008: 4004: 3994: 3992: 3989: 3987:"Gross tax gap" 3985: 3984: 3980: 3967: 3966: 3962: 3952:Morning Edition 3950:by Jack Speer. 3946: 3942: 3934: 3930: 3913: 3912: 3908: 3895: 3891: 3881: 3879: 3871: 3870: 3866: 3845: 3844: 3840: 3830: 3828: 3819: 3818: 3814: 3804: 3802: 3797: 3788: 3786: 3782: 3769: 3768: 3764: 3756: 3752: 3751: 3747: 3734: 3733: 3729: 3719: 3717: 3712: 3703: 3701: 3697: 3687: 3685: 3676: 3675: 3671: 3661: 3659: 3654: 3653: 3649: 3635: 3634: 3627: 3617: 3615: 3606: 3605: 3601: 3593: 3586: 3576: 3574: 3565: 3564: 3560: 3550: 3548: 3539: 3538: 3534: 3524: 3522: 3513: 3512: 3508: 3498: 3496: 3493: 3489: 3488: 3484: 3474: 3472: 3463: 3462: 3458: 3448: 3446: 3437: 3436: 3432: 3427:Wayback Machine 3417: 3413: 3408: 3404: 3394: 3392: 3383: 3382: 3378: 3373: 3369: 3360: 3356: 3346: 3344: 3335: 3334: 3330: 3320: 3318: 3309: 3308: 3304: 3294: 3292: 3283: 3282: 3278: 3268: 3266: 3257: 3256: 3252: 3242: 3240: 3232: 3228: 3227: 3223: 3213: 3211: 3200: 3199: 3195: 3185: 3183: 3172: 3171: 3167: 3158: 3157: 3150: 3140: 3138: 3133: 3132: 3128: 3118: 3116: 3104: 3103: 3099: 3089: 3087: 3082: 3081: 3077: 3067: 3065: 3056: 3055: 3051: 3041: 3039: 3035: 3028: 3024: 3023: 3019: 3009: 3007: 3003: 2996: 2992: 2991: 2987: 2977: 2975: 2971: 2960: 2956: 2955: 2951: 2941: 2939: 2935: 2931: 2930: 2926: 2909: 2902: 2894: 2890: 2880: 2878: 2863: 2862: 2858: 2848: 2846: 2833: 2832: 2828: 2818: 2816: 2803: 2802: 2798: 2788: 2786: 2775: 2774: 2770: 2760: 2758: 2754: 2750: 2749: 2745: 2735: 2733: 2729: 2722: 2718: 2717: 2713: 2700: 2699: 2695: 2682: 2681: 2677: 2670: 2655: 2654: 2650: 2638: 2634: 2625: 2623: 2619: 2612: 2599: 2598: 2594: 2584: 2582: 2578: 2577: 2573: 2563: 2561: 2552: 2551: 2547: 2530: 2529: 2525: 2515: 2513: 2512:on May 23, 2023 2509: 2502: 2498: 2497: 2493: 2483: 2481: 2476: 2475: 2471: 2461: 2459: 2450: 2449: 2445: 2440: 2436: 2426: 2424: 2415: 2414: 2410: 2400: 2398: 2390: 2389: 2382: 2372: 2370: 2361: 2360: 2356: 2346: 2344: 2343:. June 24, 2024 2335: 2334: 2330: 2318: 2314: 2313: 2309: 2299: 2297: 2283: 2282: 2278: 2265: 2264: 2260: 2250: 2248: 2243: 2242: 2235: 2225: 2223: 2218: 2217: 2213: 2203: 2201: 2192: 2191: 2187: 2177: 2175: 2167: 2166: 2162: 2157: 2128: 2121: 2116:Politics portal 2114: 2107: 2100: 2095: 2093: 2090: 2067:legacy software 2019: 1991:burden of proof 1979: 1973: 1930: 1924: 1862:revenue rulings 1848: 1844: 1842: 1838: 1830: 1806: 1793: 1789: 1782: 1778: 1773: 1766: 1758: 1754: 1750: 1746: 1636: 1613: 1447: 1425: 1419: 1416: 1413: 1404: 1400: 1393: 1384: 1354: 1348: 1335: 1329: 1320: 1314: 1298: 1292: 1272: 1266: 1263: 1260: 1251: 1247: 1240: 1224:Duke University 1194: 1188: 1130: 1113: 1077: 1047:and administer 1032: 975: 937: 918: 824:First World War 812: 749: 710:Abraham Lincoln 695:Abraham Lincoln 680: 675: 669: 611:U.S. treasuries 607:Federal Reserve 551:and led by the 533:revenue service 517: 481: 479: 474: 473: 464:Value added tax 449:Kemp Commission 411: 407: 397: 396: 357: 347: 346: 242: 190: 172: 125: 120: 115: 93:Revenue service 77: 75: 72: 63:Agency overview 35: 28: 23: 22: 15: 12: 11: 5: 5509: 5507: 5499: 5498: 5493: 5488: 5483: 5478: 5473: 5468: 5463: 5453: 5452: 5446: 5445: 5443: 5442: 5437: 5431: 5429: 5423: 5422: 5420: 5419: 5414: 5409: 5404: 5399: 5394: 5388: 5386: 5376: 5375: 5373: 5372: 5367: 5362: 5357: 5352: 5347: 5344: 5339: 5335: 5333: 5323: 5322: 5320: 5319: 5314: 5311: 5308: 5305: 5302: 5299: 5296: 5293: 5290: 5287: 5284: 5281: 5278: 5275: 5272: 5269: 5265: 5263: 5253: 5252: 5245: 5243: 5241: 5240: 5235: 5230: 5227: 5222: 5217: 5212: 5206: 5204: 5196: 5195: 5193: 5192: 5183: 5173: 5172: 5162:Headquarters: 5159: 5156: 5155: 5150: 5148: 5147: 5140: 5133: 5125: 5119: 5118: 5107: 5100: 5099:External links 5097: 5096: 5095: 5089: 5071: 5065: 5046: 5040: 5022: 5016: 4993: 4990: 4989: 4988: 4973: 4955: 4954: 4928: 4910: 4884: 4858: 4836: 4810: 4784: 4766:McCoy, Kevin. 4758: 4725: 4699: 4676: 4648: 4622: 4597: 4575: 4547: 4519: 4494: 4460: 4434: 4426:Brian v. Gugin 4418:26 U.S.C. 4409: 4398:on May 5, 2007 4382: 4355: 4328: 4302: 4293:"Tax services" 4283: 4261: 4231: 4201: 4176: 4158: 4136: 4117: 4102: 4080: 4061: 4043: 4011: 4002: 3978: 3960: 3940: 3928: 3906: 3902:Whitehouse.gov 3889: 3864: 3838: 3812: 3780: 3762: 3745: 3727: 3695: 3669: 3647: 3625: 3599: 3597:, May 16, 2013 3584: 3558: 3532: 3506: 3482: 3456: 3430: 3411: 3402: 3376: 3367: 3354: 3328: 3302: 3276: 3250: 3221: 3193: 3165: 3148: 3126: 3097: 3075: 3049: 3017: 2985: 2949: 2924: 2922:. pp. 119–122. 2900: 2888: 2856: 2826: 2796: 2785:. July 4, 2022 2768: 2743: 2711: 2693: 2675: 2668: 2648: 2617: 2610: 2592: 2571: 2545: 2523: 2491: 2469: 2443: 2434: 2408: 2380: 2354: 2328: 2307: 2276: 2258: 2233: 2211: 2185: 2159: 2158: 2156: 2153: 2152: 2151: 2146: 2141: 2134: 2133: 2119: 2105: 2089: 2086: 1972: 1969: 1961: 1960: 1954: 1948: 1923: 1920: 1896:(NPRM) in the 1843: 1837: 1829: 1826: 1805: 1802: 1730: 1729: 1726: 1723: 1719: 1718: 1715: 1712: 1706: 1705: 1702: 1699: 1693: 1692: 1689: 1686: 1680: 1679: 1676: 1673: 1667: 1666: 1663: 1660: 1654: 1653: 1650: 1647: 1641: 1640: 1633: 1630: 1629:Type of return 1612: 1609: 1608: 1607: 1606: 1605: 1599: 1596: 1591: 1588: 1587:Chief of Staff 1585: 1584: 1583: 1580: 1577: 1574: 1571: 1568: 1565: 1562: 1559: 1556: 1550: 1549: 1548: 1543: 1538: 1535: 1532: 1531: 1530: 1527: 1524: 1521: 1518: 1509: 1508: 1507: 1504: 1501: 1492: 1491: 1490: 1487: 1484: 1481: 1472: 1471: 1470: 1467: 1464: 1455: 1454: 1453: 1441: 1427: 1426: 1407: 1405: 1398: 1392: 1389: 1383: 1380: 1350:Main article: 1347: 1344: 1331:Main article: 1328: 1325: 1316:Main article: 1313: 1310: 1294:Main article: 1291: 1288: 1274: 1273: 1254: 1252: 1245: 1239: 1236: 1232:George W. Bush 1190:Main article: 1187: 1184: 1154: 1153: 1150: 1147: 1144: 1129: 1126: 1112: 1109: 1082:identity theft 974: 971: 963:Pulitzer Prize 936: 933: 820:16th Amendment 816:President Taft 811: 808: 791:Woodrow Wilson 753:Reconstruction 748: 745: 737: 736: 733: 689:was the first 679: 676: 668: 665: 519: 518: 516: 515: 508: 501: 493: 490: 489: 476: 475: 472: 471: 466: 461: 456: 451: 446: 441: 436: 431: 426: 421: 416: 408: 403: 402: 399: 398: 395: 394: 389: 387:Land value tax 384: 379: 374: 369: 364: 358: 353: 352: 349: 348: 345: 344: 339: 334: 329: 324: 319: 314: 309: 304: 299: 294: 289: 284: 279: 274: 269: 264: 259: 254: 249: 243: 238: 237: 234: 233: 225: 224: 218: 217: 205: 204: 188: 184: 183: 178: 174: 173: 171: 170: 164: 154: 152: 148: 147: 144: 140: 139: 132: 128: 127: 110: 106: 105: 100: 96: 95: 90: 86: 85: 69: 65: 64: 60: 59: 51: 50: 26: 24: 14: 13: 10: 9: 6: 4: 3: 2: 5508: 5497: 5494: 5492: 5489: 5487: 5484: 5482: 5479: 5477: 5474: 5472: 5469: 5467: 5464: 5462: 5459: 5458: 5456: 5441: 5438: 5436: 5433: 5432: 5430: 5428: 5424: 5418: 5415: 5413: 5410: 5408: 5405: 5403: 5400: 5398: 5395: 5393: 5390: 5389: 5387: 5385: 5377: 5371: 5368: 5366: 5363: 5361: 5358: 5356: 5353: 5351: 5348: 5345: 5343: 5340: 5337: 5336: 5334: 5332: 5324: 5318: 5315: 5312: 5309: 5306: 5303: 5300: 5297: 5294: 5291: 5288: 5285: 5282: 5279: 5276: 5273: 5270: 5267: 5266: 5264: 5262: 5254: 5239: 5236: 5234: 5231: 5228: 5226: 5223: 5221: 5218: 5216: 5213: 5211: 5208: 5207: 5205: 5203: 5197: 5191: 5187: 5186:Wally Adeyemo 5184: 5182: 5178: 5175: 5174: 5171: 5167: 5166: 5161: 5160: 5157: 5153: 5146: 5141: 5139: 5134: 5132: 5127: 5126: 5123: 5117: 5116: 5111: 5108: 5106: 5103: 5102: 5098: 5092: 5090:0-87113-748-8 5086: 5082: 5081: 5076: 5072: 5068: 5066:1-59139-441-4 5062: 5058: 5055:. Cambridge: 5054: 5053: 5047: 5043: 5041:1-59184-019-8 5037: 5033: 5032: 5027: 5023: 5019: 5017:0-88730-829-5 5013: 5009: 5008:HarperCollins 5004: 5003: 4996: 4995: 4991: 4987: 4984:from the 4983: 4974: 4972: 4969:from the 4968: 4959: 4958: 4943: 4939: 4932: 4929: 4924: 4920: 4914: 4911: 4899: 4895: 4888: 4885: 4873: 4869: 4862: 4859: 4846: 4840: 4837: 4824: 4820: 4814: 4811: 4798: 4794: 4788: 4785: 4773: 4769: 4762: 4759: 4747: 4743: 4739: 4735: 4729: 4726: 4713: 4709: 4703: 4700: 4687: 4680: 4677: 4665: 4664: 4659: 4652: 4649: 4637: 4633: 4626: 4623: 4615:September 10, 4608: 4601: 4598: 4590:September 10, 4586: 4579: 4576: 4568:September 10, 4564: 4563: 4558: 4551: 4548: 4536: 4535: 4530: 4523: 4520: 4508: 4504: 4498: 4495: 4483: 4479: 4475: 4471: 4464: 4461: 4448: 4444: 4438: 4435: 4431: 4427: 4423: 4419: 4413: 4410: 4397: 4393: 4386: 4383: 4370: 4366: 4359: 4356: 4343: 4339: 4332: 4329: 4316: 4312: 4306: 4303: 4298: 4294: 4287: 4284: 4271: 4265: 4262: 4249: 4245: 4241: 4235: 4232: 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3380: 3377: 3371: 3368: 3364: 3358: 3355: 3343: 3339: 3332: 3329: 3316: 3312: 3306: 3303: 3291: 3287: 3280: 3277: 3264: 3260: 3254: 3251: 3238: 3231: 3225: 3222: 3210: 3209: 3204: 3197: 3194: 3186:September 11, 3182: 3181: 3176: 3173:Howell, Tom. 3169: 3166: 3161: 3155: 3153: 3149: 3136: 3130: 3127: 3114: 3113: 3108: 3101: 3098: 3085: 3079: 3076: 3063: 3059: 3053: 3050: 3034: 3027: 3021: 3018: 3002: 2995: 2989: 2986: 2970: 2966: 2959: 2953: 2950: 2934: 2928: 2925: 2921: 2920:0-262-53203-4 2917: 2913: 2910:Paul Cenuzi, 2907: 2905: 2901: 2897: 2892: 2889: 2876: 2872: 2871: 2866: 2860: 2857: 2844: 2840: 2839:Baltimore Sun 2836: 2830: 2827: 2814: 2810: 2806: 2800: 2797: 2784: 2783: 2778: 2772: 2769: 2753: 2747: 2744: 2728: 2721: 2715: 2712: 2707: 2703: 2697: 2694: 2689: 2685: 2679: 2676: 2671: 2665: 2661: 2660: 2652: 2649: 2644: 2637: 2632: 2631:public domain 2621: 2618: 2613: 2611:0-7910-5989-8 2607: 2603: 2596: 2593: 2581: 2575: 2572: 2559: 2555: 2549: 2546: 2541: 2537: 2533: 2527: 2524: 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