The two revenue-collecting services of the United States government offer interesting contrasts in the methods used for the administrative control of their respective field services. This arises in large part from the fact that the Bureau of Customs has been the more decentralized service. Ever since its establishment in 1789, and in the course of a long and continuous existence, it has built up a background of traditional decentralization which contrasts with the policy of centralization characterizing the Bureau of Internal Revenue. The latter service has a much shorter history, really beginning in 1862, although internal taxes were levied by the federal government from 1791 to 1802, and from 1813 to 1817. By virtue of the fact that Congress conferred administrative powers directly upon the commissioner of internal revenue, rather than upon the Secretary of the Treasury (as was done in the case of the customs service), a more integrated and centralized system of control has been used in the internal revenue service since the beginning of its existence.
Considerations in addressing an internal revenue service audit of an individual taxpayer in the United States
