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The Section of Taxation was established in 1921 as a five-man ABA Special Committee on Internal Revenue and Its Means of Collection. The Section's focus has remained constant since that time to find innovative ways to improve federal tax law and its administration.

Our mission is to collect alcohol, tobacco, firearms, and ammunition excise taxes; to ensure that these products are labeled, advertised, and marketed in accordance with the law; and to administer the laws and regulations in a manner that protects the consumer and the revenue, and promotes voluntary compliance.

Providing government entities top quality service by helping them understand and comply with their tax responsibilities and applying the law with integrity and fairness to all.

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

The mission of the Tax Exempt Bond function of TE/GE is to fairly administer the Federal tax laws applicable to tax-exempt bonds and to provide our customers with top quality service by applying the tax law with integrity and fairness.

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

Almost 20 years in the making, the Taxpayer Bill of Rights is now codified into the Internal Revenue Code. A result of numerous complaints to Congress of abusive behavior by IRS Agents, it is also the product of hard work, and courageous effort by numerous people and organizations.

Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.

An analysis of the legal and taxation characteristics of legal forms for doing business in the USA.

The HTSA provides the applicable tariff rates and statistical categories for all merchandise imported into the United States; it is based on the international Harmonized System, the global system of nomenclature that is used to describe most world trade in goods.

Sales taxes are imposed in the United States by state and local administrations, of which there are more than 40,000. Merchants (shops and other sellers) charge the customer a combined rate which bundles together the state tax with the tax of the locality in which they sell. Depending on the locality, the merchant then either pays on the tax to the state administration, which unbundles it and remits the locality's share, or pays the state and the local administration their shares separately.

The U.S. Tax Court is a Federal court of record established by Congress under Article I of the Constitution of the United States. Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts.

Collecting taxes in a fair and consistent manner is a core mission of the Treasury Department. Treasury's priorities in tax administration are enforcing the nation's tax laws fairly and efficiently while balancing taxpayer service and education to promote voluntary compliance and reduce taxpayer burden.

The IRS Mission - 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.