ABSTRACT
The Internal Revenue Service is a federal agency assigned the duty to collect taxes and enforce the US Tax Code. The roots of the Internal Revenue Service (IRS) date to 1862 when President Abraham Lincoln and the US Congress established the position of Commissioner of Internal Revenue with the authority to collect an income tax to help cover Civil War expenses. A variety of individuals and organizations still claim that the collection of income taxes by the IRS is an abuse of the civil liberties of Americans. To better serve taxpayers and protect their constitutional rights, Congress has frequently restructured income tax laws since 1953. The Tax Reform Act of 1969 was designed to help stop corporations and the very rich from avoiding the payment of income taxes. Any problems or violations of rights that are not resolved through normal channels within the IRS are handled by the Taxpayer Advocate Service.
