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In 1862 President Lincoln signed the law which established a permanent internal

In 1862 President Lincoln signed the law which established a permanent internal tax system. The history of the IRS can be found here https://www.irs.gov/irs-history-timeline. (Links to an external site.)
The first federal income tax was established by the 16th Amendment which granted Congress the authority to levy taxes in 1913.
Since the IRS was established, the number of, types of, and amount of tax penalties have increased significantly. This week research the tax penalties associated with the individual taxpayer. Explain the penalty in as much detail as you can and the purpose of the penalty. Don’t forget to include the current law/stipulations.
Research the tax code, any court rulings that you can find on the penalty or discuss interesting cases regarding the penalty.
How could we forget Al Capone, a notorious gangster who was sent to jail for 11 years, fined $50,000 ($847,111 in today’s dollars) and ordered to pay back taxes of $215,000 ($3,642,576 today’s dollars). All of this started in 1927 when the US vs Sullivan was ruled that “gains from illicit traffic in liquor are subject to the income tax would be taxable” One IRS rule = One Penalty = Jail/Mental Hospital/Death of Al Capone (Kelly Phillips, Forbes 2018).
The IRS website is the BEST source for this question. But have fun with your research!