Chronology of Events for IRS/BATF/SS

1. FDR rams Federal Alcohol Administration Act through Congress (27 USC, Ch. 8)
2. Supreme Court strikes down FAA (29 Aug 1935)
3. Congress amends the Carlisle Act & Moves FAA to Puerto Rico (Carlisle Act)
4. Congress passes the "Victory Tax" during WWII; tax collected on Form 1040 by Bureau of Internal Revenue, Puerto Rico. They keep sending out 1040s to (1st) federal employees; (2nd) civil servants; (3rd) teachers, etc. (Victory Tax Act)
5. "BIR" becomes "IRS" by a stroke of a pen from acting Secretary of the Treasury (7/7/53, TO 150-06)
6. "IRS" is split into two functions: "IRS" and "BATF" by another stroke of the pen from acting Secretary of the Treasury (6/6/72, TO 120-01)
7. "IRS" administers taxes on alcohol, tobacco & firearms;
8. "BATF" assess, collects and enforces Taxes on alcohol, tobacco & firearms;
9. The "IRS" and "BATF" are not separate taxing authorities; they are simply sections of the FAA in Puerto Rico;
10. The real name of the "IRS/BATF" is the Federal Alcohol Administration of Puerto Rico.