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The Internal Revenue Service
(IRS) is a branch of the Department of Treasury that has the
mission to “Provide
America's taxpayers top quality service by helping them understand
and meet their tax responsibilities and by applying the tax law
with integrity and fairness to all.”
It also is one of the world's most efficient tax administrators.
In the 1950s, the agency was reorganized to replace the patronage
system with career, professional employees. Now, only the IRS
Commissioner and Chief Counsel are selected by the President
and confirmed by the Senate. The Bureau of Internal Revenue name
also was changed to the Internal Revenue Service to emphasize
service to taxpayers.
IRS is organized into four major operating divisions, aligned
by types of taxpayers:
• The Wage and Investment
Division: serving approximately 116 million taxpayers who file
individual and joint tax returns.
• The Small Business/Self-Employed
Division: serving approximately 45 million small businesses
and self-employed taxpayers.
• The Large and Mid-Size
Business Division: serving corporations with assets of more
than $10 million.
• The Tax-Exempt and Government
Entities Division: serving employee benefit plans, tax-exempt
organizations, such as charities
and social welfare groups, and governmental entities.
This agency has a similar one in Mexico this is the Sistema de
Administración Tributaria (SAT), this agency is the
one that recollects the pay of taxes in Mexico, it is an agency
that depends of the Secretaría de Hacienda y Crédito
Público (SHCP), that is similar to the Department of
Treasury, but SAT has autonomy to decisions making.
SAT was created in July 1st 1997,
and took the function instead of the Subsecretaría de
Ingresos, that was the one that recollects taxes before. Its
principal objective is to make a
better type of taxes recollect, and to give the best service
as possible to the taxpayers.
SAT is integrated by la Junta de Gobierno which is its major
rank, and by the Administrative Units, the president of the SAT
is named by the President of Mexico and only he can remove him.
References:
S/A, Internal Revenue Service, s/d, http://www.irs.ustreas.gov/,
11/10/2004
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