If you find that you will be unable to pay your taxes on time, you may first ask for an extension which can give you several weeks to obtain the money owed. If the amount is too substantial to obtain in this amount of time, you might consider taking out a bank loan to pay your taxes. If neither method is an option, you may then request a payment plan from the I.R.S.. Depending on your situation, payment may be divided into smaller, separate sums spanning months or years. However, you will be responsible for any interest that is applied to your taxes as a result of such a plan. Regardless of your situation, it is important to file your tax return on time and to notify the I.R.S. as soon as possible of any difficulties you may have in paying your taxes. Failure to do so may result in criminal charges and penalties. For more information on I.R.S. payment plans and deferred payment options, contact a tax specialist or attorney, or your local I.R.S. representative.

如果你发现自己将不能按时交税,你可要求几周的延长期来偿还所欠的税款。如果所欠数额太大以至于不能在宽限期内得到这笔钱,你可以考虑用银行贷款来偿还税款。如果以上方法都不是好的解决办法,你也可与税务局协商（制定一个）偿还计划,根据你自身的实际情况,需偿还的税款可以分成每笔数目很小的资金,每笔偿还金之间可以间隔几个月或者是几年。然而,这个偿还计划导致的结果就是你必须根据所欠税额支付利息。不管你个人处于何种情况,按时填写纳税申报单并在你支付税款时遇到的困难及时告知税务局是非常重要的。没有这样做的结果可能导致刑事诉讼和罚款。想了解有关I.R.S.还款计划和选择延期付税方式,可向税务专家、税务律师或者是当地I.R.S.代理人联系。

IRS History and Structure
The agency has a long history. Its roots go back to the Civil War when President Lincoln and Congress, in 1862, created the Commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.
In 1913, the states ratified the 16th Amendment, which gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1% tax on net personal incomes above $3,000 with a 6% surtax on incomes of more than $500,000. As the nation sought greater revenue to finance the World War I effort, the top rate of the income tax rose to 77% in 1918. It dropped sharply in the post-war years, down to 24% in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.
In the 1950s, the agency was reorganized to replace the patronage system with career, professional employees. Now, only the IRS Commissioner and Chief Counsel are selected by the President and confirmed by the Senate. The Bureau of Internal Revenue name also was changed to the Internal Revenue Service to emphasize service to taxpayers.
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The law resulted in the IRS reorganizing itself into four major operating divisions, aligned by types of taxpayers:
· The Wage and Investment Division, serving approximately 116 million taxpayers who file individual and joint tax returns.
· The Small Business/Self-Employed Division, serving approximately 45 million small businesses and self-employed taxpayers.
· The Large and Mid-Size Business Division, serving corporations with assets of more than $10 million.
· The Tax-Exempt and Government Entities Division, serving employee benefit plans, tax-exempt organizations, such as charities and social welfare groups, and governmental entities.
Other divisions include Appeals, Communications and Liaison and Criminal Investigation. The Office of Chief Counsel provides legal services to the agency.
The 1998 law also greatly expanded taxpayers' rights and established a Taxpayer Advocate Service as an independent voice inside the agency on behalf of the taxpayer. The Taxpayer Advocate Service seeks to assist with problems that have not been resolved through normal channels. Each state also has a local taxpayer advocate who reports directly to the National Taxpayer Advocate.
For the 2004 fiscal year, the IRS will have a little more than 99,000 employees (full-time equivalent) and a budget of $10.185 billion.