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The agency has
a long history. Its roots go back to the Civil War when President
Lincoln and Congress, in 1862, created the 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was repealed 10 years later.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.
In 1913, the states ratified the 16th Amendment, which
gave Congress the authority to enact an income tax. That same year,
Congress introduced the FIRST FORM 1040 and levied a 1 percent tax on
net personal incomes above $3,000 with a 6 percent surtax on incomes of
more than $500,000.
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