Candace Francis, age 14, of Champaign, Ill., for her question:

WHEN WAS THE IRS ESTABLISHED?

The IRS, more properly known as the Internal Revenue Service, is an agency of the United States Department of the Treasury. It was originally established in 1862 and was made responsible for enforcing the nations internal revenue laws.

The IRS's main functions are to encourage voluntary compliance with the tax laws and regulations by providing information and assistance to taxpayers and to take action where necessary and appropriate to enforce the laws.

Revenues are collected through individual income taxes, corporation taxes, excise taxes, estate and gift taxes and social security taxes.

The IRS is divided into three organizational levels: the national office in Washington, D.C., regional offices and district offices.

There are seven regional offices, each headed by a commissioner, that supervise all field operations. The regions are divided into 58 districts, administered by directors. The district offices collect taxes, ascertain delinquent and additional tax liability, investigate violations of internal revenue laws and aid the public in preparing tax returns.

Ten service centers also process tax returns and maintain records of taxes collected.