IRS. The federal agency responsible for administering and enforcing the Treasury Department's revenue laws, through the assessment and collection of taxes, determination of pension plan qualification, and related activities. The office of Commissioner of Internal Revenue was first established in 1862 by President Lincoln, although in the upcoming decades the income tax was repeatedly established and then repealed. The first 1040 form was used 1913. The agency itself was restructured numerous times, adopting its current name in the 1950s, and adopting its current model in the late 1990s. Along with administering and collecting taxes, the agency also provides a variety of services to help individuals understand the rules and the process.
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