So here is a quote from
http://en.wikipedia.org/wiki/Internal_Revenue_Service
Quote:
In 1862, during the Civil War, President Lincoln and Congress created the office of Commissioner of Internal Revenue and enacted an income tax to pay war expenses (see Revenue Act of 1862). The position of Commissioner still exists today. The Commissioner is the head of the Internal Revenue Service.
The organization created to enforce these taxes was named for the internal revenue to be collected (and was formerly called the "Bureau of Internal Revenue"), in contrast to U.S. government institutions that collected external revenue through duties and tariffs. (Similarly, the United Kingdom has an Inland Revenue Commission.)
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Can any one find me the statute that created the "BIR"? Most appreciated.