2023 Tax Season

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    It's tax season! Beginning January 23, the Internal Revenue Service (IRS) has been accepting and processing 2022 tax year returns. The IRS expects over 168 million individual tax returns, and they are all due on tax day, April 18. The IRS has taken the steps to make this process as beneficial and simple for tax payers around the country. Learn more about the history of tax season and the role of the IRS below.

The History of Tax Season


Tax season can be traced back to the Civil War Congress with the Revenue Act of 1861. The Act placed a 3% tax on all incomes over $800 to help pay war expenses. While it was repealed in 1872, income taxes would remain a prevalent part of our society. In 1894, Congress tried to order a 2% tax on income over $4,000, but it was struck as unconstitutional because it "was a direct tax not apportioned according to the population of each state."



On July 2, 1909, Congress passed the 16th Amendment which established the right to impose a Federal income tax. It was then ratified on February 3, 1913. 

Role of the Internal Revenue Service

The Internal Revenue Service's (IRS) mission is:

"Provide America's taxpayers top quality services by helping them understand and meet their tax responsibilities and to enforce the law with integrity and fairness to all." 

Because the IRS regulates and addresses taxes, they offer a wide variety of resources to help taxpayers  with their filing. They range from free tax filing to information regarding new tax credits. 


Tax Updates & News

The updates and news page highlights crucial information that can impact an individual's tax filing. The current updates include

The IRS highlights information regarding when to file. While Tax Day is April 18, some taxpayers have extensions available. Alabama, California, and Georgia disaster area individuals have an extension to October 16, 2023. For those needing an extension, a 6-month extension can be requested through the Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. The deadline can also change for members of the military; those special rules can be found online. 




The IRS prepared a variety of tax filing options, a list of things to consider, and many more tips. Read some below:
  • IRS Free File - Free tax preparation products to prepare and file your federal income tax online.
  • Electronic filling and direct deposit are key to getting the fastest refund.
  • There may be smaller refunds in 2023. 
  • Most income is taxable.
  • View tax information through an online account on their website. By creating one, you can securely access your personal tax account information including payments, gross income, and balance. 

The IRS presents a "History Timeline,' on their website, highlighting all the important tax-related points in U.S. history. Some moments include:
  • 1765: Taxes and Revolution
    • While colonists still had to pay Britain's punitive taxes, they still didn't have a voice in parliament. Thus, the phrase "taxation without representation" was created and was a cornerstone of the American Revolution. 
  • 1863: Property Seizures & Tax Refunds
    • The Revenue Act of June 30, 1864, compromised all suits "relating to internal revenue," to abate outstanding assessments and to refund taxes subject to current regulations. Because the government needed money and was struggling to collect income taxes, this Act raised rates and made it so any individual had to file a list of income and taxable property. 

  • 1914: Form 1040
    • Treasury Department released the new income tax 1040 form.

  • 1991: Electronic Filing
    • IRS came out with e-filing to lower operating costs and paper use.

  • 2019: Criminal Investigation Centennial
    • 100 years prior, the IRS Commissioner created a criminal investigation unit to go after tax crimes.

OSU Resources

The OSU Library offers a variety of resources regarding the IRS and tax season. Some resources include:

Learn more about the IRS with their blog! Some topics they discuss include tax systems, whistleblower offices, and success stories.

Get more information regarding 2023 taxes from a federal consumer financial law agency.

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Government Information Online is produced by the staff at the Oklahoma State University Libraries Government Documents Department, a regional depository for U.S. Government and Oklahoma state government documents. We are located on the 5th floor of the Edmon Low Library. Our department website can be reached at www.info.library.okstate.edu/government-documents. For more information or for research assistance, contact us at 405.744.6546. or email suzanne.reinman@okstate.edu


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