Free tax questions on personal income tax are welcome here. I am prepared to research and answer your queries with reference on where I found your answer. This also includes state or local taxes. If you are from another country and not a U.S. Citizen I can answer your questions. If you have a corporation or trust we welcome your questions to help you at tax time. Military personnel have unique situations where questions do arise on what is taxable income. There are answers to help with unique issues.
Truck drivers who pay over the road taxes: I will be able to advise you on records to maintain to complete your tax filing. Property tax and use taxes for county or parish: I am able to answer questions about property taxes and use taxes in most counties across the nation. This may be valuable information when purchasing your home for the first time.
I have prepared taxes for the last twenty five years. My experience includes researching for problems that come up when preparing individual, corporate, and trust returns. I have many resources to find answers that are accurate. I have 700 plus hours of education just in tax law. I am licensed as an Enrolled Agent and a Registered Tax Preparer with the Internal Revenue Service.
Brief History of IRS
Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress,
in 1862, created the position of commissioner of Internal Revenue and enacted
an income tax to pay war expenses. The income tax was repealed 10 years later.
Congress revived the income tax in 1894, but the Supreme Court ruled it
unconstitutional the following year.
16th Amendment
In 1913, Wyoming
ratified the 16th Amendment, providing the three-quarter majority
of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax.
That same year, the first Form 1040 appeared after Congress levied a 1 percent
tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of
more than $500,000.
In 1918, during World War I, the top rate of the income tax rose
to 77 percent to help finance the war effort. It dropped sharply in the
post-war years, down to 24 percent in 1929, and rose again during the
Depression. During World War II, Congress introduced payroll withholding and
quarterly tax payments.
- 1913 Form 1040 (PDF 126KB, 4 pages, including instructions)
A New Name
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.
Today’s IRS Organization
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
closely resemble the private sector model of organizing around customers with
similar needs.
History information found on www.irs.gov