Income tax in the United States or property "per se." What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax. The first income tax suggested in the United States was during the War of 1812. The idea for the tax was based on the British Tax Act of 1798. The British tax law applied progressive rates to income. The British tax rates ranged from 0.833% on income starting at £60 to 10% on
IRS Volunteer Income Tax Assistance Program IRS Volunteer Income Tax Assistance Program The Volunteer Income Tax Assistance (VITA) program is an initiative sponsored by the Internal Revenue Service. Founded in 1971 by Gary Iskowitz at California State University, Northridge. Since the 1970s the program has blossomed to several thousand sites nationwide partnering with non-profit organizations, city governments, and major public universities to file millions of returns every year. In Tax Year 2015 3.7 million returns were filed with a 94% accuracy rate according to Frank Nolden, Director of Stakeholder Partnerships, Education, and Communication/SPEC. The program is intended to service low to moderate-income tax payers, which the