Dave Overholtzer of Council Bluffs has been working as a CPA for eighteen years. He says he loves to ‘not pay’ taxes as much as possible, but he willing pays what is due. Dave ‘claims’ to enjoy sifting through the convoluted IRS tax codes to help clients minimize taxes. The first income tax, Dave noted, was imposed for a period during the Civil War and ended in 1872. A constitutional amendment in enacted in 1913 authorized the collection of income taxes. The tax code has grown greatly from 1913 to the present time with revisions nearly every year. Dave explained some of the changes effective in the tax code for 2004 and 2005. Generally, in recent years marginal tax rates on taxable income have been lowered, and standard deductions have been increased. Some tax credits have been enacted and some deductions have been minimized. These changes keep a CPA like DAVE busy sorting out the best tax management for individuals to pay the ‘least due.’