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12. WHEN WAS THE INTERNAL REVENUE SERVICE ESTABLISHED AND WHERE DOES IT GET ITS POWER TO TAX?

The Internal Revenue Service was established on July 1, 1862 by act of Congress. 72

The Internal Revenue Service does not have the power to tax. Rather, it has been charged by Congress with the responsibility of administering and enforcing the internal revenue laws and related statutes which have been enacted by Congress.

72 Ch. 119, 12 Stat. 432, 37th Cong., 2nd Sees. (1862).