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53 Admin. L. Rev. 717 (2001)
Reforming the Internal Revenue Service: A Comparative History

handle is hein.journals/admin53 and id is 727 raw text is: REFORMING THE INTERNAL REVENUE SERVICE: A COMPARATIVE HISTORY JOSEPH J. THORNDIKE TABLE OF CONTENTS Introduction ............................................................................................... 718 I. Present at the Creation: Internal Revenue and the Civil War ......... 719 A. Political and Administrative Context: A New Tax and Its C ollector .................................................................................. 720 B . B uilding a B ureau ................................................................... 723 C. The Civil War Tax System in Operation ................................. 725 D. Problems with the System ....................................................... 725 E. Reforming the BIR .................................................................. 731 II. World War I and the Modern Income Tax ..................................... 735 A. Political and Administrative Context: A Reborn Income. T ax .......................................................................................... 736 B. The Corporation Excise Tax ................................................... 738 C. A Burgeoning Income Tax ...................................................... 740 D. Growing Pains at the BIR ....................................................... 743 E. Investigation and Its Results ................................................... 747 1II. Scandal and Corruption: Cleaning House in the 1950s .................. 752 A. Political and Administrative Context: The Transformation of the Incom e Tax ................................................................... 753 B. Clouds of Scandal and Corruption .......................................... 755 C. Truman's Reluctant Reformers ............................................... 760 D. Implementing Reform ............................................................. 763 IV. Serving Taxpayers in the 1990s ..................................................... 765 A. Political and Administrative Context: Modernization and the GOP Revolution ................................................................ 766 B. Accountability, Continuity, and Expertise: The Restruc- turing Commission's Report ................................................... 768 C. Congress Takes the Ball .......................................................... 773 D. Assessing the 1998 Reform ..................................................... 777 C onclusion ................................................................................................ 778 * Director of the Tax History Project at Tax Analysts. The author gratefully ac- knowledges the generous support of the American Tax Policy Institute for making this paper possible.

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