Internal Revenue Service
IRS
Agency overview
Formed	1862 (though the name originates from 1918)
Jurisdiction	Federal government of the United States
Headquarters	Washington, D.C.
Employees	106,000 (2010)
Agency executive	Commissioner, Douglas H. Shulman
Parent agency	Department of the Treasury
Website
IRS.gov

Internal Revenue Service Building on Constitution Avenue in Washington, D.C..

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The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue. The IRS is responsible for collecting taxes and the interpretation and enforcement of the Internal Revenue Code.

Summary[link]

The IRS has its headquarters in Washington, D.C., and does most of its computer programming in Maryland. It currently operates five service centers around the country (in Austin, TX; Cincinnati, OH; Fresno, CA; Kansas City, MO; and Ogden, UT), at which returns sent by mail are received. These centers do the actual tax processing; different types of returns are processed at the various centers (with some centers processing individual returns and others processing business returns). The IRS also operates three computer centers around the country (in Detroit, Michigan; Martinsburg, West Virginia; and Memphis, Tennessee).^[1]

History[link]

American Civil War (1861–65)[link]

In July 1863, during the Civil War, President Abraham Lincoln and Congress created the office of Commissioner of Internal Revenue and enacted a temporary income tax to pay war expenses (see Revenue Act of 1862). The position of Commissioner exists today as the head of the Internal Revenue Service.

The Revenue Act of 1862 was passed as an emergency and temporary war-time tax. It copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1861:

• The initial rate was 3% on income over $800, which exempted most wage-earners.
• In 1862 the rate was 3% on income between $600 and $10,000, and 5% on income over $10,000.
• In 1864 the rate was 5% on income between $600 and $5,000; 7.5% on income $5,000–$10,000; and 10% on income $10,000 and above.

By the end of the war, 10% of Union households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.^[2]

Post Civil War, Reconstruction, and popular tax reform (1866–1900)[link]

After the Civil War, Reconstruction, railroads, and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire.

Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co.. The federal government scrambled to raise money.^[3]

In 1906, with the election of President Theodore Roosevelt, and later his successor William Howard Taft, the United States saw a populist movement for tax reform. This movement culminated in February, 1913, with the ratification of the Sixteenth Amendment to the United States Constitution:

This granted Congress the specific power to impose an income tax without regard to apportionment among the states by population. By February 1913, 36 states had ratified the change to the Constitution. It was further ratified by six more states by March. Of the 48 states at the time, 42 ratified it. Connecticut, Rhode Island, and Utah rejected the amendment; Pennsylvania, Virginia, and Florida did not take up the issue.^[4]

A copy of the very first IRS 1040 form, dated 1913, can be found at the IRS website^[5] showing that only those with incomes of $3,000 (adjusted for inflation, the equivalent of $68,612 in 2011) or more were instructed to file.

The IRS reinvents itself (1913–1970)[link]

People filing tax forms in 1920.

In the first year after ratification of the Sixteenth Amendment, no taxes were collected--instead, taxpayers simply completed the form and the IRS checked it for accuracy. The IRS's workload jumped by ten-fold, triggering a massive restructuring. Professional tax collectors began to replace a system of "patronage" appointments. The IRS doubled its staff, but was still processing 1917 returns in 1919. ^[6]

Presidential tax returns (1973)[link]

From the 1950s through the 1970s, the IRS began using technology such as microfilm to keep and organize records. Access to this information proved controversial, when President Richard Nixon's tax returns were leaked to the public. His tax advisor, Edward L. Morgan, became the fourth law-enforcement official to be charged with a crime during Watergate.^[7]

John Requard. Jr., accused of leaking the documents, collected delinquent taxes in the slums of Washington. In his words:

We went after people for nickels and dimes, many of them poor and in many cases illiterate people who didn't know how to deal with a government agency.

He admits he saw the returns, but denies he leaked them. When asked if he would have leaked the documents, he said: "I probably would have said, 'Yes, I'm in'."^[8]

Reporter Jack White of The Providence Journal, won the Pulitzer Prize for reporting about Nixon's tax returns. Nixon, with a salary of $200,000, paid $792.81 in federal income tax in 1970 and $878.03 in 1971, with deductions of $571,000 for donating "vice-presidential papers".^[9] This was one of the reasons for his famous statement: "Well, I'm not a crook. I've earned everything I've got."

So controversial was this leak, that most later US Presidents released their tax returns (though sometimes only partially). These returns can be found online at the Tax History Project.

Modernization and the Internet (1970–present)[link]

After microfilm, the 1960s onward saw massive computerization efforts.

In 1995, the IRS began to use the public Internet for electronic filing. Since the introduction of e-filing, self-paced online tax services have flourished, augmenting and sometimes replacing tax accountants to prepare returns.

In 2003, the IRS struck a deal with tax software vendors:

• The IRS would not develop online filing software.
• In return, software vendors would provide free e-filing to most Americans.^[10]

In 2009, 70% of filers qualified for free electronic filing of federal returns.^[11]

In 2010, more than 66% (98 million) of tax returns are expected to be filed electronically.

History of the IRS name[link]

As early as the year 1918, the Bureau of Internal Revenue began using the name "Internal Revenue Service" on at least one tax form.^[12] In 1953, the name change to the "Internal Revenue Service" was formalized in Treasury Decision 6038.^[13]

Current organization[link]

The 1980s saw a reorganization of the IRS. A bipartisan commission was created with several mandates, among them to increase customer service and improve collections.^[14] Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998.^[15]

As a result of that Act, the IRS now functions under four major operating divisions: Large Business and International division (LB&I), the Small Business/Self-Employed (SB/SE) division, the Wage and Investment (W&I) division, and Tax Exempt & Government Entities (TE/GE) division. Effective October 1, 2010, the name of the Large and Mid-Size Business division changed to the Large Business & International (LB&I) division.^[16] The IRS also includes a criminal law enforcement division (IRS Criminal Investigation Division). While there is some evidence that customer service has improved, lost tax revenues in 2001 were over $323 billion.^[17]

Commissioner[link]

Douglas H. Shulman is the current Commissioner of Internal Revenue.

Taxpayer Advocates[link]

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service, is an independent office within the IRS responsible for assisting taxpayers in resolving their problems with the IRS, as well as identifying systemic problems that exist within the IRS. The current United States Taxpayer Advocate, also known as the National Taxpayer Advocate, is Nina E. Olson.

Tax collection statistics[link]

New York City field office for the IRS.

Summary of Collections before Refunds by Type of Return, Fiscal Year 2007^[18]

For fiscal year 2009, the U.S. Congress appropriated spending of approximately $12.624 billion of "discretionary budget authority" to operate the Department of the Treasury, of which $11.522 billion was allocated to the IRS. The projected estimate of the budget for the IRS for fiscal year 2011 was $12.633 billion.^[19] By contrast, during Fiscal Year (FY) 2006, the IRS collected more than $2.2 trillion in tax (net of refunds), about 44 percent of which was attributable to the individual income tax. This is partially due to the nature of the individual income tax category, containing taxes collected from working class, small business, self employed, and capital gains. The top 5% of income earners pay 38.284% of the federal tax collected.^[20][21]

Recently, the IRS has altered its policies. The current Service plus Enforcement equals Compliance motto mirrors its recent increase in investigations of abusive tax schemes.

As of 2007, the agency estimates that the United States Treasury is owed $354 billion more than the amount the IRS collects.^[22]

In 2011, 234 million tax returns were filed allowing the IRS to collect $2.4 trillion out of which $384 billion were attributed to mistake or fraud. ^[23]

Outsourcing collection and tax-assistance[link]

In September 2006, the IRS started to outsource the collection of taxpayers debts to private debt collection agencies. Opponents to this change note that the IRS will be handing over personal information to these debt collection agencies, who are being paid between 29% and 39% of the amount collected. Opponents are also worried about the agencies' being paid on percent collected, because it will encourage the collectors to use pressure tactics to collect the maximum amount. IRS spokesman Terry Lemons responds to these critics saying the new system "is a sound, balanced program that respects taxpayers' rights and taxpayer privacy." Other state and local agencies also use private collection agencies.^[24]

In March 2009, the IRS announced that it would no longer outsource the collection of taxpayers debts to private debt collection agencies. The IRS decided not to renew contracts to private debt collection agencies, and began a hiring program at its call sites and processing centers across the country to bring on more personnel to process collections internally from taxpayers. As of October 2009, the IRS has ceased using private debt collection agencies.

In September 2009, after undercover exposé videos of questionable activities by staff of one of the IRS's volunteer tax-assistance organizations were made public, the IRS removed ACORN from its volunteer tax-assistance program.^[25]

Administrative functions[link]

The IRS publishes tax forms which taxpayers are required to choose from and use for calculating and reporting their federal tax obligations. The IRS also publishes a number of forms for its own internal operations, such as Forms 3471 and 4228 (which are used during the initial processing of income tax returns).

In addition to collection of revenue and pursuing tax cheaters, the IRS issues administrative rulings such as revenue rulings and private letter rulings. In addition the Service publishes the Internal Revenue Bulletin containing the various IRS pronouncements. The controlling authority of regulations and revenue rulings allows taxpayers to rely on them. A private letter ruling is good for the taxpayer to whom it is issued, and gives some explanation of the Service's position on a particular tax issue.^[26]

As is the case with all administrative pronouncements, taxpayers sometimes litigate the validity of the pronouncements, and courts sometimes determine a particular rule to be invalid where the agency has exceeded its grant of authority. The IRS also issues formal pronouncements called Revenue Procedures, that among other things tell taxpayers how to correct prior tax errors. The IRS's own internal operations manual is the Internal Revenue Manual, which describes the clerical procedures for processing and auditing tax returns in excruciating detail. For example, the IRM contains a special procedure for processing the tax returns of the President and Vice President of the United States.^[27]

More formal rulemaking to give the Service's interpretation of a statute, or when the statute itself directs that the Secretary of the Treasury shall provide, IRS undergoes the formal regulation process with a Notice of proposed rulemaking (NPRM) published in the Federal Register announcing the proposed regulation, the date of the in-person hearing, and the process for interested parties to have their views heard either in person at the hearing in Washington, D.C., or by mail. Following the statutory period provided in the Administrative Procedure Act the Service decides on the final regulations "as is," or as reflecting changes, or sometimes withdraws the proposed regulations. Generally, taxpayers may rely on proposed regulations until final regulations become effective. For example, human resource professionals are relying on the October 4, 2005 Proposed Regulations^[28] (citation 70 F.R. 57930-57984)^[29] for the Section 409A on deferred compensation (the so-called Enron rules on deferred compensation to add teeth to the old rules) because regulations have not been finalized.

Criticism[link]

Allegations of abuse[link]

The IRS has on more than one occasion been accused of abusive behavior.^{[30][31][32][33]} Testimony was given before a Senate subcommittee that focused on cases of overly aggressive IRS collection tactics in considering a need for legislation to give taxpayers greater protection in disputes with the agency.

A statement given in hearings before the Senate Finance Committee criticized the IRS:

[D]oes the IRS correct abuses when they become aware of them? Oftentimes, they do. However, the more important question is, does the IRS cover up occurrences of abuse? The answer is, yes! If the true number of incidences of taxpayer abuse were ever known, the public would be appalled. If the public also ever knew the number of abuses 'covered up' by the IRS, there could be a tax revolt.^[30]

Congress passed the Taxpayer Bill of Rights III on July 22, 1998, which shifted the burden of proof from the taxpayer to the IRS in certain limited situations. The IRS retains the legal authority to enforce liens and seize assets without obtaining judgment in court.^[34]

Michael Minns was the defense lawyer in a case against the IRS on behalf of James and Pamela Moran, after an initial indictment in what Minns asserts was an IRS smear campaign that virtually canvassed the taxpayers' own hometown and surrounding area.^[35] The original indictment was associated with the Morans' involvement with a tax shelter provider, Anderson's Ark & Associates. The Morans were eventually acquitted in the case.^[36]

Minns also had previously asserted that the behavior of two IRS attorneys at law, Kenneth McWade and William A. Sims, constituted legal misconduct and recommended them for disbarment. Following an investigation, the law licenses of the IRS attorneys were duly suspended for a two-year period after a federal court ruling found that the two had indeed defrauded the courts in connection with 1,300 tax shelter cases. In 2003, the United States Court of Appeals for the Ninth Circuit concluded that the IRS lawyers had corruptly agreed with certain taxpayers that no tax collection actions would be taken against them—in return for testimony against other taxpayers. The court also asked why the IRS had not punished the two.^[37]

Notes[link]

Further reading[link]

• Davis, Shelley L.; Matalin, Mary (1997). Unbridled Power: Inside the Secret Culture of the IRS. New York: Harper Collins. ISBN 0-88730-829-5. 
• Johnston, David Cay (2003). Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich—and Cheat Everybody Else. New York: Portfolio. ISBN 1-59184-019-8. 
• Rossotti, Charles O. (2005). Many Unhappy Returns: One Man's Quest To Turn Around The Most Unpopular Organization In America. Cambridge: Harvard Business School Press. ISBN 1-59139-441-4. 
• Roth, William V., Jr.; Nixon, William H. (1999). The Power to Destroy. New York: Atlantic Monthly Press. ISBN 0-87113-748-8. 

External links[link]

• Official website

v t e Agencies under the United States Department of the Treasury Headquarters: Treasury Building Secretary of the Treasury Deputy Secretary of the Treasury Alcohol and Tobacco Tax and Trade Bureau · Community Development Financial Institutions Fund · Treasury Inspector General for Tax Administration · Internal Revenue Service · Office of the Comptroller of the Currency · Office of Thrift Supervision · Office of Tax Policy Under Secretary of the Treasury for International Affairs Office of East Asia · Office of South and Southeast Asia Nations · Office of Europe & Eurasia · Office of the Western Hemisphere · Office of International Monetary Policy · Office of Banking and Securities · Office of International Debt Policy · Office of Development Policy · Office of Financing Operations · Office of African Nations · Office of the Middle East & North Africa · Office of International Trade · Office of International Investment · Office of Trade Finance · Office of Technical Assistance · Office of Risk & Research Analysis · Exchange Stabilization Fund Under Secretary of the Treasury for Domestic Finance Advanced Counterfeit Deterrence · Bureau of the Public Debt · Federal Financing Bank · Financial Management Service · Office of Debt Management · Office of Financial Institutions · Office of Financial Markets · Office of Financial Stability · Office of Fiscal Service Under Secretary of the Treasury for Terrorism and Financial Intelligence Office of Terrorism and Financial Intelligence · Office of Terrorist Financing and Financial Crimes · Office of Intelligence and Analysis · Office of Foreign Assets Control · Financial Crimes Enforcement Network · Treasury Executive Office for Asset Forfeiture Treasurer of the United States Bureau of Engraving and Printing • United States Mint

Jay Sekulow
ACLJ Attorney Jay Sekulow in 2010
Born	Jay Alan Sekulow (1956-06-10) June 10, 1956 (age 56) Brooklyn, New York
Education	B.A. Mercer University (law) J.D, Mercer University (law) Ph.D., Regent University (legal history)
Occupation	Civil Attorney (ACLJ)
Years active	1978–present
Religion	Messianic Judaism (Christianity)
Spouse	Pamela (1978–present)
Children	Jordan and Logan

Jay Alan Sekulow (born June 10, 1956) is an American attorney and Chief Counsel for the American Center for Law and Justice. He also hosts a talk show, which airs on radio and television. Sekulow is a frequent guest commentator on the Fox News Channel.

Education[link]

Sekulow graduated cum laude from Mercer University, receiving both a bachelor's degree and a doctor of jurisprudence while serving as an editorial staff member of the Mercer Law Review. He also received a Ph.D. from Regent University, authoring his dissertation on the subject of American Legal History.

Career[link]

As a young lawyer, Sekulow worked in the Office of Chief Counsel for the Internal Revenue Service as a tax trial attorney, bringing suits in the United States Tax Court on behalf of the United States Department of Treasury.^[1]

In 1990, Sekulow became the director of The American Center for Law and Justice where he currently serves as Chief Counsel.

Radio[link]

In addition to his duties as Chief Counsel for the ACLJ, Sekulow hosts Jay Sekulow Live!, a syndicated daily radio program that airs on nearly 850 stations nationwide, broadcast on terrestrial radio, as well as XM and Sirius. This live call-in program focuses on legal and legislative battles currently underway across America, occasionally featuring in-studio guests such as Jackie Mason and Chuck Colson.^[2]

Television[link]

Sekulow is the host of ACLJ This Week, a weekly television news program broadcast on TBN^[3] and Daystar.

Politics[link]

Sekulow is speculated to have been one of the "Four Horsemen" who "engineered" the nomination of Chief Justice John G. Roberts to the Supreme Court.^[4] In 2007, Sekulow endorsed Mitt Romney's presidential campaign.^[5][4] He has opposed the building of an Islamic center near the site of the World Trade Center.^[6][7][8]

Cases before the Supreme Court[link]

Sekulow has argued in front of the United States Supreme Court multiple times throughout his career. The first was in 1987, involving Jews for Jesus and their clash with Los Angeles International Airport’s policy against free speech. He has specialized in arguing key issues of the First Amendment, arguing with opponents such as current Chief Justice John Roberts, the Deputy Solicitor General at the time.^[9]

In addition to his work as a Supreme Court advocate, Sekulow, as lead counsel of the ACLJ, has submitted several amicus briefs in support of conservative issues. He has submitted amicus briefs in landmark cases such as Hamdi v. Rumsfeld, Rasul v. Bush, Gonzales v. Planned Parenthood, and Hein v. Freedom from Religion Foundation. His amicus briefs for Van Orden v. Perry and Wisconsin Right to Life v. FEC were cited by Justices John Paul Stevens and John Roberts respectively.^[15][16] Sekulow served as counsel to Robert and Mary Schindler during the controversy surrounding their daughter, Terri Schiavo. While he is widely acknowledged as a member of the Christian Right, Sekulow’s amicus brief in Morse v. Frederick was in support of the ACLU’s position; he argued that schools banning “offensive” speech would also be able to prohibit religious speech with which the administrators disagree.

Sekulow again argued before the Supreme Court on November 12, 2008 in Pleasant Grove City v Summum, case No.07-665. Sekulow represented the City in this case concerning government control over monuments and memorials in government-owned public places. On Feb. 24th the Supreme Court ruled unanimously in the City's favor. On March 2, 2009, the Supreme Court issued a summary disposition in the companion case of Summum v Duchesne City. The Court was again unanimous, vacating the 10th Circuit opinion and remanding the case for an opinion consistent with Pleasant Grove City v Summum.

Awards and Accomplishments[link]

Jay Sekulow lecturing in 2006

Sekulow has been honored numerous times throughout his career. In 1994, he was named to the National Law Journal’s Power List, which highlights some of the most prolific attorneys in America.^[17] In 1997, he was named to the American Lawyer’s Public Sector 45, a list dedicated to legal public servants who have made the most impact in their respective fields.^[18] Following this accolade, the National Law Journal placed Dr. Sekulow in their highly coveted 100 Most Influential Lawyers in America list.^[19] Most recently, Legal Times profiled him as one of the 90 Greatest Washington Lawyers of the Last 30 years, solidifying his place as one of the most renowned legal professionals in the United States today.^[20]

Criticism[link]

In November 2005, Legal Times published an article in which it was alleged that Sekulow "through the ACLJ and a string of interconnected nonprofit and for-profit entities, has built a financial empire that generates millions of dollars a year and supports a lavish lifestyle—complete with multiple homes, chauffeur-driven cars, and a private jet that he once used to ferry Supreme Court Justice Antonin Scalia." The article quotes a number of former donors and supporters (none identified by name) who claim that Sekulow has engaged in a pattern of self-dealing to finance his "high-flying lifestyle." And, according to a ranking by the American Institute of Philanthropy, a charity watchdog group, Sekulow is the 13th-highest-paid executive of a charitable organization in the United States if the given figure for his salary is accurate.^[21]

Personal[link]

Jay Sekulow was born in Brooklyn, New York.^[22] Sekulow and his wife Pamela, who have been married since 1978 and have two adult sons, Jordan and Logan. Jordan is an attorney with the ACLJ and Director of International Operations. He also co-hosts the radio and television programming with his father. Logan oversees the ACLJ’s multi-media operations.^[23]

Sekulow was raised Jewish, but converted to Christianity in college and now considers himself a Messianic Jew.^[24]

Sekulow also serves as a member of the Board of Trustees for The Supreme Court Historical Society in Washington, DC.

Publications[link]

• 1990: From Intimidation to Victory, Creation House
• 1993: Knowing Your Rights: Taking Back Our Religious Liberties
• 1996: And Nothing But the Truth
• 1997: Christian Rights in the Workplace, The American Center for Law and Justice
• 2000: The Christian, The Court, and The Constitution, The American Center for Law and Justice
• 2005: Witnessing Their Faith: Religious Influence on Supreme Court Justices and Their Opinions, Rowman & Littlefield

References[link]

External links[link]

• American Center for Law & Justice Bio
• "The Secrets of Jay Sekulow" Legal Times November 1, 2005
• Oyez Profile

Megyn Marie Kelly (born November 18, 1970), formerly known as Megyn Kendall,^[1] is an American journalist and news anchor employed by the Fox News Channel. Kelly currently hosts America Live from 1:00 PM to 3:00 PM EST live from the network’s New York City headquarters. She occasionally also co-hosts on America's Newsroom along with Bill Hemmer during the Fox Channel Network's Morning Line-Up at 10:00 AM EST. Since 2007, the two have hosted Fox News Channel's New Year's Eve special every year.

Personal life and education[link]

Kelly was nine years of age when her parents moved to Delmar, New York from Syracuse, New York. At Bethlehem Central High School, she played on the basketball and field hockey teams, as well as captaining the cheerleading squad. Kelly's father, who was on the staff of the University at Albany, died when she was 15.^[2] After high school, she pursued an undergraduate degree in Political Science from Syracuse University and later pursued a J.D. from Albany Law School; she served as an associate editor of the Albany Law Review while enrolled at Albany Law School.^[3][4][5] Kelly's first marriage to Daniel Kendall, an anesthesiologist, ended in divorce in 2006.^[6][7] In 2008 she married Douglas Brunt, the President and CEO of Authentium, at Oheka Castle in Huntington, New York.^[8] They have two children: Edward Yates Brunt (September 25, 2009) and Yardley Evans Brunt (April 15, 2011).^[9][10]

Career in law[link]

Following her graduation from Albany Law School in 1995^[11], Kelly practiced law for nine years at Jones Day^[12] She first worked as an associate in the Chicago office of Bickel & Brewer LLP during which the time when she co-wrote an article for the American Bar Association's Litigation journal entitled "The Conflicting Roles of Lawyer as Director."^[13]

Career in journalism[link]

Kelly moved to Washington, D.C. where she was hired by the ABC News affiliate WJLA-TV as a General Assignment Reporter.^[14] While at WJLA-TV she covered significant national and local events including major national events such as the 2004 Presidential Election and the D.C. Sniper cases.^[15] She then applied for a job at Fox Entertainment Group in 2004.^[15] Prior to her anchor role on the Fox News Network she served as a General Assignment Reporter located in Washington D.C where she provided live coverage of the confirmation hearings for U.S. Supreme Court Justice Samuel A. Alito Jr. and Chief Justice John Roberts; she reported on the retirement of Justice Sandra Day O'Connor and the death of Chief Justice William H. Rehnquist.^[15]

Kelly contributed legal segments for Special Report with Brit Hume and hosted her own legal segment, "Kelly's Court," during Weekend Live; she frequently appears on The O'Reilly Factor and occasionally fills in for Greta Van Susteren on On the Record. Most of her reporting focused on legal and political matters. At this time she occasionally contributed as an anchor but she was often stationed as a substitute anchor, mostly on the weekends.^[16] On February 1, 2010, Kelly hosted her own show, America Live, replacing Fox News’ previous show The Live Desk co-hosted by Martha MacCallum and Trace Gallagher. In turn, MacCallum took Kelly's position on America’s Newsroom. She has been a regular guest-panelist on Fox News' late-night satire program Red Eye w/ Greg Gutfeld. Kelly's "America Live" program has been up 20% in total viewers (averaging 1,293,000) and up 4% in the 25–54 demographic (averaging 268,000).^[17] On November 23 Megyn Kelly made the following statement about a Police officer who had used pepper spray on protestors at UC Davis: "It's a food product, essentially", this episode was satirized on Funny or Die, and also went on to generate an Internet Meme.^[18][19][20]

References[link]

External links[link]

• Bio on FoxNews.com
• Megyn Kelly at the Internet Movie Database
• Megyn Kelly on Twitter

Jon Stewart
Stewart at the Rally to Restore Sanity and/or Fear, October 30, 2010
Birth name	Jonathan Stuart Leibowitz
Born	(1962-11-28) November 28, 1962 (age 49) New York City, New York, U.S.
Medium	Stand-up, television, film, books
Nationality	American
Years active	1987–present
Genres	Satire/political satire/news satire, observational comedy
Subject(s)	Mass media/news media/media criticism, American politics, current events, religion, Jewish culture, race relations, human sexuality, self-deprecation
Influences	George Carlin,[1] Woody Allen,[2] Lenny Bruce,[3] David Letterman,[4] Steve Martin,[5] Richard Pryor[6]
Influenced	Stephen Colbert,[7] Steve Carell, Ed Helms, Rob Corddry
Spouse	Tracey McShane Stewart (2000— ; 2 children)
Notable works and roles	Host of The Daily Show Host of The Jon Stewart Show America (The Book): A Citizen's Guide to Democracy Inaction Earth (The Book): A Visitor's Guide to the Human Race
Emmy Awards
Outstanding Writing for a Variety, Music or Comedy Program 2001, 2003, 2004, 2005, 2006, 2009, 2011 The Daily Show Outstanding Variety, Music or Comedy Series 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011 The Daily Show
Grammy Awards
Best Comedy Album 2005 America (The Audiobook): A Citizen's Guide to Democracy Inaction Best Spoken Word Album 2011 Earth (The Audiobook): A Visitor's Guide to the Human Race

Jon Stewart (born Jonathan Stuart Leibowitz; November 28, 1962)^[6] is an American political satirist, writer, television host, actor, media critic and stand-up comedian. He is widely known as host of The Daily Show, a satirical news program that airs on Comedy Central.

Stewart started as a stand-up comedian, but branched into television as host of Short Attention Span Theater for Comedy Central. He went on to host his own show on MTV, called The Jon Stewart Show, and then hosted another show on MTV called You Wrote It, You Watch It. He has also had several film roles as an actor. Stewart became the host of The Daily Show on Comedy Central in early 1999. He is also a writer and co-executive-producer of the show. After Stewart joined, The Daily Show steadily gained popularity and critical acclaim, resulting in his sixteen Emmy Awards.

Stewart has gained acclaim as an acerbic, satirical critic of personality-driven media shows, in particular those of the US media networks such as CNN, Fox News Channel, and MSNBC.^[8] Critics say Stewart benefits from a double standard: he critiques other news shows from the safe, removed position of his "fake news" desk.^[9][10] Stewart agrees, saying that neither his show nor his channel purports to be anything other than satire and comedy. In spite of its self-professed entertainment mandate, The Daily Show has been nominated for news and journalism awards. Stewart hosted the 78th and 80th Academy Awards. He is the co-author of America (The Book): A Citizen's Guide to Democracy Inaction, which was one of the best-selling books in the U.S. in 2004^[11] and Earth (The Book): A Visitor's Guide to the Human Race released in 2010.

Early life[link]

Stewart was born Jonathan Stuart Leibowitz in New York City, to a Jewish family. He and his older brother, Larry, who is currently Chief Operating Officer of NYSE Euronext (parent company of the New York Stock Exchange),^[12] grew up in Lawrenceville, New Jersey, where they attended Lawrence High School.^[6] Jon's mother, Marian (née Laskin), is an educational consultant and teacher.^[13] His father, Donald, was a professor of physics at The College of New Jersey from 2001 through 2008; he now teaches an online course at Thomas Edison State College.^[14] Jon's parents were divorced when Stewart was eleven years old, and Stewart no longer has any contact with his father.^[6] According to Stewart, he was subjected to anti-Semitic bullying as a child.^[7] He describes himself in high school as "very into Eugene Debs and a bit of a leftist."^[15]

Stewart graduated in 1984 from The College of William & Mary in Virginia, where he played on the soccer team and initially majored in chemistry before switching to psychology.^[16][17] While at William & Mary, Stewart became a brother of the Pi Kappa Alpha Fraternity.^[18] After college, Stewart held numerous jobs; a contingency planner for the New Jersey Department of Human Services, a contract administrator for the City University of New York, a puppeteer for children with disabilities, a caterer, a busboy, a shelf stocker at Woolworth's, and a bartender at the Franklin Corner Tavern, a local blue-collar bar.^[6][17][19] In college, Stewart was friends with future Congressman Anthony Weiner, who is the only politician to have received campaign donations from Stewart.^[20]

Career[link]

Early work[link]

With a reputation for being a funny man in school,^[6][17] Jon Stewart moved to New York City in 1986 to try his hand at the comedy club circuit, but he could not muster the courage to get on stage until the following year.^[21] He made his stand-up debut at The Bitter End, where his comedic idol, Woody Allen, also began.^[2] He began using the stage name "Jon Stewart" by dropping his last name and changing the spelling of his middle name "Stuart" to "Stewart." He often jokes this is because people had difficulty with the pronunciation of Leibowitz or it "sounded too Hollywood" (a reference to Lenny Bruce's joke on the same theme).^[22] He has implied that the name change was actually due to a strained relationship with his father, with whom Stewart no longer has any contact.^[19]

Stewart became a regular at the Comedy Cellar, where he was the last performer every night. For two years, he would perform at 2 a.m. while developing his comedic style.^[23] In 1989 Stewart landed his first television job as a writer for Caroline's Comedy Hour. In 1991 he began co-hosting Comedy Central's Short Attention Span Theater, with Patty Rosborough. In 1992 Stewart hosted the short-lived You Wrote It, You Watch It on MTV, which invited viewers to send in their stories to be acted out by the comedy troupe, The State. When David Letterman left NBC in 1993, Stewart was a finalist to replace him, but Conan O'Brien was hired instead.^[22]

[edit] The Jon Stewart Show

Later in 1993, Stewart developed The Jon Stewart Show, a talk show on MTV. The Jon Stewart Show was the first talk show on that network and was an instant hit, becoming the second-highest rated MTV show behind Beavis and Butt-head.^[24] In 1994 Paramount pulled the plug on The Arsenio Hall Show and, with new corporate sibling MTV (through MTV parent Viacom's acquisition of the studio), launched an hour-long syndicated late-night version of The Jon Stewart Show. Many local affiliates had moved Hall's show to 2 a.m. during its decline and Stewart's show inherited such early morning time slots in many cities. Ratings were dismal and the show was canceled in June 1995.

Amongst the fans of the show was David Letterman, who was the final guest of The Jon Stewart Show. Letterman signed Stewart with his production company, Worldwide Pants.^[25] Stewart then became a frequent guest host for Tom Snyder on The Late Late Show, which was produced by Letterman and aired after Late Show on CBS. This led to much speculation that Stewart would soon replace Snyder permanently,^[26] but Stewart was instead offered the time slot after Snyder, which he turned down.^[27]

[edit] The Daily Show

In 1999 Stewart began hosting The Daily Show on Comedy Central when Craig Kilborn left the show to replace Tom Snyder on The Late Late Show. The show, which has been popular and successful in cable television since Stewart became the host, blends humor with the day's top news stories, usually in politics, while simultaneously poking fun at politicians and many newsmakers as well as the news media itself. In an interview on The O'Reilly Factor, Stewart denied the show has any intentional political agenda, saying the goal was "schnicks and giggles." "The same weakness that drove me into comedy also informs my show," meaning that he was uncomfortable talking without hearing the audience laugh.^[28]

Stewart has since hosted almost all airings of the program, except for a few occasions when correspondents such as Stephen Colbert, Rob Corddry, and Steve Carell subbed for him. Stewart has won a total of sixteen Emmys for The Daily Show as either a writer or producer.^[8] In 2005 The Daily Show and Jon Stewart received a Best Comedy Album Grammy Award for the audio book edition of America (The Book). In 2000 and 2004, the show won two Peabody Awards for its coverage of the presidential elections relevant to those years, called "Indecision 2000" and "Indecision 2004", respectively.

Stewart interviewing Admiral Michael Mullen during a taping session of The Daily Show

The September 20, 2001, show,^[29] the first show after the attacks of September 11, 2001, began with no introduction.^[30] Before this, the introduction included footage of a fly-in towards the World Trade Center and New York City. The first nine minutes of the show included a tearful Stewart discussing his personal view on the event. His remarks ended as follows:

"The view… from my apartment… was the World Trade Center… and now it's gone, and they attacked it. This symbol of American ingenuity, and strength, and labor, and imagination and commerce, and it is gone. But you know what the view is now? The Statue of Liberty. The view from the South of Manhattan is now the Statue of Liberty. You can't beat that."^[29]

On April 4, 2006, Stewart confronted US Senator John McCain about his decision to appear at Liberty University, an institution founded by Jerry Falwell, whom McCain had previously denounced as one of the "agents of intolerance."^[31][32] In the interchange, Stewart asked McCain, "You're not freaking out on us? Are you freaking out on us, because if you're freaking out and you're going into the crazy base [politics] world—are you going into crazy base world?" McCain replied, "I'm afraid so." The clip was played on CNN and created a surge of articles across the blogosphere.^[33][34]

In 2007 The Daily Show was involved in former correspondent Stephen Colbert's announcement that he would run for president in 2008. In 2008 Stewart appeared on an episode of the show Democracy Now!^[35] A 2008 New York Times story questioned whether he was, in a phrase originally used to describe longtime network news anchor Walter Cronkite, "the most trusted man in America".^[36]

On April 28, 2009, during a discussion on torture with Clifford May, Stewart expressed his opinion that former President Harry S. Truman was a war criminal for his use of the atomic bomb on Japan during World War II.^[37][38][39]Moments later, Stewart defended his assertion:

Here's what I think of the atom bombs. I think if you dropped an atom bomb fifteen miles offshore and you said, "The next one's coming and hitting you," then I would think it's okay. To drop it on a city, and kill a hundred thousand people. Yeah. I think that's criminal.^[37]

On April 30, 2009, Stewart apologized on his program, and stated he did not believe Truman was a war criminal:^[40]

The other night we had on Cliff May. He was on, we were discussing torture, back and forth, very spirited discussion, very enjoyable. And I may have mentioned during the discussion we were having that Harry Truman was a war criminal. And right after saying it, I thought to myself that was dumb. And it was dumb. Stupid in fact. So I shouldn't have said that, and I did. So I say right now, no, I don't believe that to be the case. The atomic bomb, a very complicated decision in the context of a horrific war, and I walk that back because it was in my estimation a stupid thing to say. Which, by the way, as it was coming out of your mouth, you ever do that, where you're saying something, and as it's coming out you're like, "What the fuck, nyah?" And it just sat in there for a couple of days, just sitting going, "No, no, he wasn't, and you should really say that out loud on the show." So I am, right now, and, man, ew. Sorry.^[41]

In April 2010, Comedy Central renewed Stewart's contract to host The Daily Show into 2013.^[42] Stewart is paid a reported $1.5 million for one season of The Daily Show.^[43] According to the Forbes list of Celebrities, he earns $14 million a year.^[44]

On September 16, 2010, Stewart and Stephen Colbert announced a rally for October 30, known as the Rally to Restore Sanity and/or Fear. It took place on the National Mall in Washington D.C. and attracted an estimated 215,000 participants.^[45]

In December 2010 Stewart was credited by the White House and other media and political news outlets for bringing awareness of the Republican filibuster on the James Zadroga 9/11 Health and Compensation Act to the public, leading to the ultimate passing of the bill which provides health benefits to first responders whose health has been adversely affected by their work at Ground Zero.^[46]

On the January 10, 2011 show, Stewart began with a monologue about the shootings in Tucson, AZ.^[47] Stewart said that he wished the "ramblings of crazy people didn't in any way resemble how we actually talk to each other on television".^[48] Before commercial break, Stewart told viewers that the show would continue as usual the next night. After commercial break, the show featured a rerun of a field piece done by Jason Jones two years earlier.

As a result of such high-profile political stands, Stewart is being recognized as a political force rather than merely as a comedian. The New York Times suggested that he is "the modern-day equivalent of Edward R. Murrow"^[49] and the UK national newspaper The Independent called him the "satirist-in-chief".^[50]

In the middle of 2002, amid rumors that David Letterman was going to switch from CBS to ABC when his contract ran out, Stewart was rumored as Letterman's replacement on CBS.^[51] Ultimately, Letterman renewed his contract with CBS. On the March 9, 2002, episode of Saturday Night Live, hosted by Stewart, a "Weekend Update" sketch poked fun at the situation. In the middle of the sketch, "Weekend Update" anchor Jimmy Fallon said that he could not continue doing the broadcast and he brought Stewart in to replace him. Stewart glowed with excitement and chattered to himself about this chance to prove himself on network television. His pep talk went on too long, however, and before Stewart could deliver any headlines, Fallon returned and said he would be able to finish the broadcast himself.

In late 2002, ABC offered Stewart his own talk show to air after Nightline. Stewart's contract with The Daily Show was near expiring and he expressed strong interest. ABC, however, decided to give another Comedy Central figure, Jimmy Kimmel, the post-Nightline slot.^[52]

Books[link]