Internal Revenue Service: Difference between revisions

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*The initial rate was 3% on income over $800, which exempted most wage-earners.
*The initial rate was 3% on income over $800, which exempted most wage-earners.
*In 1862 the rate was 3% on income between $600 and $10,000, and 5% on income over $10,000.
*In 1862 the rate was 3% on income between $600 and $10,000, and 5% on income over $10,000.
By the end of the war, 10% of [[Union (American Civil War)|Union]] households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.<ref>{{cite web |url=http://www.tax.org/Museum/1861-1865.htm |title=1861–1865: The Civil War |publisher=Tax.org |access-date=August 9, 2010 |archive-date=February 16, 2011 |archive-url=https://web.archive.org/web/20110216062329/http://www.tax.org/Museum/1861-1865.htm  }}</ref>
By the end of the war, 10% of Union households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.<ref>{{cite web |url=http://www.tax.org/Museum/1861-1865.htm |title=1861–1865: The Civil War |publisher=Tax.org |access-date=August 9, 2010 |archive-date=February 16, 2011 |archive-url=https://web.archive.org/web/20110216062329/http://www.tax.org/Museum/1861-1865.htm  }}</ref>


===Post Civil War, Reconstruction, and popular tax reform (1866–1913)===
===Post Civil War, Reconstruction, and popular tax reform (1866–1913)===
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From May 22, 2013, to December 23, 2013, senior official at the [[Office of Management and Budget]] [[Daniel Werfel]] was acting Commissioner of Internal Revenue.<ref name="WH press release 2013">[https://obamawhitehouse.archives.gov/the-press-office/2013/05/16/president-obama-appoints-daniel-werfel-acting-commissioner-internal-reve President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue], May 16, 2013</ref> Werfel, who attended law school at the [[University of North Carolina]] and attained a master's degree from [[Duke University]], prepared the government for a potential shutdown in 2011 by determining which services that would remain in existence.<ref name="WH press release 2013"/><ref>{{cite news|title=Daniel Werfel replaces Miller as acting IRS commissioner|url=https://www.washingtonpost.com/blogs/post-politics/wp/2013/05/16/daniel-werfel-to-replace-miller-as-acting-irs-commissioner/|access-date=May 16, 2013|newspaper=The Washington Post|date=May 16, 2013|author=Zachary A. Goldfarb|author2=Aaron Blake}}</ref>
From May 22, 2013, to December 23, 2013, senior official at the [[Office of Management and Budget]] [[Daniel Werfel]] was acting Commissioner of Internal Revenue.<ref name="WH press release 2013">[https://obamawhitehouse.archives.gov/the-press-office/2013/05/16/president-obama-appoints-daniel-werfel-acting-commissioner-internal-reve President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue], May 16, 2013</ref> Werfel, who attended law school at the [[University of North Carolina]] and attained a master's degree from [[Duke University]], prepared the government for a potential shutdown in 2011 by determining which services that would remain in existence.<ref name="WH press release 2013"/><ref>{{cite news|title=Daniel Werfel replaces Miller as acting IRS commissioner|url=https://www.washingtonpost.com/blogs/post-politics/wp/2013/05/16/daniel-werfel-to-replace-miller-as-acting-irs-commissioner/|access-date=May 16, 2013|newspaper=The Washington Post|date=May 16, 2013|author=Zachary A. Goldfarb|author2=Aaron Blake}}</ref>


No IRS commissioner has served more than five years and one month since Guy Helvering, who served 10 years until 1943.<ref name=bloomberg1>{{cite news|title=IRS Commissioner Says He Doesn't Want Second Term|newspaper=Bloomberg|date=April 5, 2012|url=https://www.bloomberg.com/news/2012-04-05/irs-commissioner-says-he-doesn-t-want-second-term.html |last=Rubin |first=Richard }}</ref> The most recent commissioner to serve the longest term was Doug Shulman, who was appointed by President [[George W. Bush]] and served for five years.<ref name="bloomberg1"/>
No IRS commissioner has served more than five years and one month since Guy Helvering, who served 10 years until 1943.<ref name=bloomberg1>{{cite news|title=IRS Commissioner Says He Doesn't Want Second Term|newspaper=Bloomberg|date=April 5, 2012|url=https://www.bloomberg.com/news/2012-04-05/irs-commissioner-says-he-doesn-t-want-second-term.html |last=Rubin |first=Richard }}</ref> The most recent commissioner to serve the longest term was Doug Shulman, who was appointed by President George W. Bush and served for five years.<ref name="bloomberg1"/>


===Deputy commissioners===
===Deputy commissioners===