An Empirical Study of the Effect of the Change in the Burden of Proof in the Internal Revenue Service Restructuring and Reform Act of 1998 on the United States Tax Court

2010 ◽  
Vol 32 (2) ◽  
pp. 97-98 ◽  
Author(s):  
JANENE R. FINLEY
Keyword(s):  
United States ◽  
Empirical Study ◽  
Burden Of Proof ◽  
The United States ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Court

Supervision of Field Services in the United States Revenue Administration

1933 ◽  
Vol 27 (6) ◽  
pp. 930-942
Author(s):  
Carroll K. Shaw
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue Service ◽  
United States Government ◽  
Internal Revenue ◽  
Administrative Control ◽  
States Government ◽  
Respective Field ◽  
Revenue Administration ◽  
Centralized System

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.

The United States Internal Revenue Laws, Annotated

1899 ◽  
Vol 47 (3) ◽  
pp. 197
Author(s):  
C. H. H. ◽  
Mark Ash ◽  
William Ash
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue
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