Mortimer Caplin was an American attorney, professor, and public servant who served as the Commissioner of Internal Revenue under President John F. Kennedy. Born on July 11, 1916, in New York City, Caplin had a distinguished career in the field of taxation and played a significant role in shaping tax policy in the United States.
Caplin graduated from Harvard Law School and subsequently joined the faculty there, where he gained expertise in tax law. In 1961, he was appointed as the Commissioner of Internal Revenue, a position that he held until 1964. During his tenure, Caplin focused on modernizing and streamlining tax administration while advocating for fair and equitable tax policies.
Under Caplin's leadership, the Internal Revenue Service (IRS) implemented several reforms and initiatives, including introducing electronic filing, simplifying tax forms, and improving taxpayer services. Notably, he oversaw the enactment of the Revenue Act of 1962, which introduced significant tax law changes, including corporate tax rate cuts and expansion of tax credits for individuals.
After leaving the IRS, Caplin returned to academia and resumed his professorial role at the University of Virginia School of Law, where he had previously taught prior to his government appointment. Throughout his career, he remained a prominent voice in tax policy, advocating for tax reform and serving on various commissions and advisory boards.
Mortimer Caplin's contributions to tax administration and policy have had a lasting impact on the American tax system. His commitment to fairness, efficiency, and public service continues to influence the way taxes are administered and understood in the United States.
