But the Service was also the only agency in the federal apparatus whose function was revenue. Income. Meaning whose mandate was to maximize the legal return on each dollar invested in its annual budget. Type of thing. More than any other, then, according to the resurrected Spackman, there was compelling reason to conceive, constitute, and operate the IRS as a business—a going, for-profit concern type of thing—rather than as an institutional bureaucracy.
