U.S. Tax
U.S. Constitution Article I. Section 8.
The Congress shall have the Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
IRS –
The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. In fiscal year 2009, the IRS collected more than $2.3 trillion in revenue and processed more than 236 million tax returns.
- The IRS spent just 50 cents for each $100 it collected in FY 2009.
(Source: Table 29, IRS 2009 Data Book.)
The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
This mission statement describes our role and the public’s expectation about how we should perform that role.
- In the United States, the Congress passes tax laws and requires taxpayers to comply.
- The taxpayer’s role is to understand and meet his or her tax obligations.
- The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.
Statutory AuthorityThe IRS is organized to carry out the responsibilities of the secretary of the Treasury under section 7801 of the Internal Revenue Code. The secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws. The IRS was created based on this legislative grant.
Section 7803 of the Internal Revenue Code provides for the appointment of a commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws.
Address, Main Office
Internal Revenue Service
1111 Constitution Ave., NW
Washington, DC 20224
1111 Constitution Ave., NW
Washington, DC 20224
Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of 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 The income tax was repealed 10 years later.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.
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of 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.
16th AmendmentIn 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year,
the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.
In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.
www.irs.gov
U.S. Constitution Federal Income Tax
Amendment XVI
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among several States, and without regard to any census or enumeration.
Court Cases referencing Taxes –
Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796)
Springer v. United States, 102 U.S. 586 (1881)
Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429 (1895)
Eisner v. Macomber, 252 U.S. 189 (1920)
South Carolina v. Baker, 485 U.S. 505 (1988)
Ok. A brief history; so the question I have now is today, April 15th 2011:
Should income tax be a direct Tax?
· The arguments of our Congress say the money from the citizens are for programs –
o We know currently there is debate over the budget of our nation. The Constitution stipulates the taxes should be used for Defense of our Nation and the general Welfare.
o Defense Spending –
§ Does the amount of money we are spending on Defense hold value to the citizen? Do you feel safe?
§ Spending should be determined by Congress, Defense Departments?
o General Welfare
§ What does //general// and //welfare// mean?
§ After we decide the meaning; do citizens find value in the money being spent? Is your General Welfare satisfied?
If America can donate to disasters, why can't we DONATE the budget?
The Government is part of a process, not THEE process. The way we are going, where is the line between Government and private life?
Large Corporations are siding with the government for what reasons? GE, is subsidized. Our tax dollars at work.
Farms subsidized. Tax dollars.
Foreign Aid - where does it go? Is it absolutely necessary?
Department of Education - 19th century model. How well do you feel your children are educated? Is your child left behind? Do you support the increase in pay of teachers through unions? Your Tax dollars support these items.
What Departments don't you want to support? This is your money? You decide!
If America can donate to disasters, why can't we DONATE the budget?
The Government is part of a process, not THEE process. The way we are going, where is the line between Government and private life?
Large Corporations are siding with the government for what reasons? GE, is subsidized. Our tax dollars at work.
Farms subsidized. Tax dollars.
Foreign Aid - where does it go? Is it absolutely necessary?
Department of Education - 19th century model. How well do you feel your children are educated? Is your child left behind? Do you support the increase in pay of teachers through unions? Your Tax dollars support these items.
What Departments don't you want to support? This is your money? You decide!
Some Current Articles from the Media:
http://www.economist.com/node/18560697?story_id=18560697
http://reason.com/archives/2010/01/13/who-wants-to-tax-a-millionaire
http://online.wsj.com/article/SB10001424052748703518704576258682227767302.html?KEYWORDS=US+Tax
http://www.washingtonpost.com/blogs/fact-checker/post/is-obama-aiming-to-hike-taxes-on-small-business/2011/04/14/AFqvmPfD_blog.html
http://www.nytimes.com/2011/04/14/opinion/14kristof.html?_r=1&scp=2&sq=Taxes&st=cse
http://www.washingtontimes.com/news/2011/apr/13/obama-outlines-his-deficit-reduction-policy/
Your thoughts, Ideas, Semantics Freedom of Idea through Critical Thought
No comments:
Post a Comment