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The Indiana Law Library Blog

Happy Tax Day!

Today is Tax Day, and all federal tax paperwork needs to be sent off today.  April 15th is the traditional due date for taxes, but this year Emancipation Day fell on April 15th, and then the weekend pushed the date back yet further.  Tax day has changed dates throughout the years, generally falling sometime in the early spring.  A federal income tax was first established as a means for the federal government to collect money during the time of the Civil War.  The ability of congress to impose taxes was legally challenged on occasion until the Sixteenth Amendment settled the issue—though naturally tax is still a very litigious subject, and a highly politicized one.

For more information on the legal history of Tax Day and how it came to be on April 15th Westlaw Insider has a page devoted to it.  Taxhistory.org offers a look back, and also a list of other interesting April 15th events.


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