The IRS is responsible for collecting taxes and enforcing the Internal Revenue Code, which forms the bulk of the federal tax law in the United States. The IRS's responsibilities include providing tax-related assistance to taxpayers and investigating and addressing tax evasion; it also oversees many subsidy programs and is responsible for enforcing parts of the Patient Protection and Affordable Care Act.

history

The Internal Revenue Service was originally associated with the position of "Commissioner of Internal Revenue." In 1862, the Commissioner of Internal Revenue was established to assess the earliest income tax in American history, which was used to raise funds for the Civil War. This temporary measure provided the federal government with nearly one-fifth of military expenses until it was discontinued ten years later. In 1913, the Sixteenth Amendment to the U.S. Constitution was passed, giving Congress the power to levy income taxes, and the Internal Revenue Service was established; it was renamed the National Revenue Service in 1953.

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