1980 Annual Commissioner of

Report Internal Revenue
I

Addenda:

Statistical data used in the texi and tables of this volunne are on a twat year basis, unless otherwise nol~

ad. For example, date headed "1980" Pertains to the liscal year ended Sept. 30, 1980.

Graphs. charts and ISM figures have been rounded

and my not compute precisely Compared to the ste,

IiSlical tables, which are based on unrounded figures.

The Commissioner's Annual Report is produced

by the Office of Public Affairs, Room 11 12. Internal Revenue Service, 1111 Constitution Ave.,

N.W., Washington, D.C. 20224.

It is available from the Superintendent

Of Documents, U.S. Government Printing Office,

Washington, D.C. 20402.

1980 Annual

Report

Contents

Department

of the

Treasury

Internal

Revenue

Service

Publication 55

Introduction/3

Collecting the Revenue

Returns Received/9

Mathematical Correction/9

Tax Receipts/10

Refunds/10

Penalties/13

Tax Credits/13

Presidential Election Campaign Fund/13

Combined Annual Wage Reporting/13

Windfall Profit Tax/15

Assisting the Taxpayer

Write, Call or Walk In/17

Toll-Free Telephone Assistance/17

Walk-in Service/18

Disaster Assistance/ 18

Educating Taxpayers/18

Forms and Publications/19

Informing Taxpayers/ 19

Clarifying Notices/20

Making Information Available/20

Helping Other Countries/21

Problem Resolution/21

Enforcing the Law

Examinations/25

Examination and Correction Results/25

Large Corporations/25

Tax Shelters/27

W-4 Program/27

Unreported Income/27

Quality Review/27

Appeals/27

Criminal Investigation/28

Cooperation With Others/28

Illegal Tax Protesters/28

Collection/28'

Service Center Coilection/29

Nonfier Identification /29

Workload Control/29

Returns Compliance/29

Bankruptcy/29

Offers in Compromise/29

Child Support Obligations/29

Information Returns Program/30

International Operations/30

Compliance Overseas/30

Assisting Taxpayers Abroad/31

Tax Treaties/31

Employee Plans/32

Exempt Organizations 133

Commissioner of

Internal Revenue

Managing the System

Research and Operations Analysis/35

Major Research Projects/35

Taxpayer Compliance Measurement/35

Statistics/36

Tax Models/36

Legislative Anaysis/36

Technical Activities/37

Updated Procedures/37

Internal Revenue Bulletin/37

Art Print Panel/38

Internal Audit/38

Internal Securty/38

Integrity Program/39

Fiscal Management/39

Personnel/39

Recruitment/39

Labor Relations/39

Awards and Recognition/39

Other Personnel Programs/40

Centralized Services/40

Facilities Management/40

Paperwork Management/40

Other Facilities Programs/40

Security/41

Training/41

Equal Employment Opportunily/42

Data Services/42

National Computer Center/42

Detroit Data Center/43

Chief Counsel /43

Criminal Tax/43

EP/EO/44

General Legal Services/44

General Litgation/44

Interpretative /45

Legislation and Regulations/45

Tax Litigation /47

Appendix/49

For =to by th, Supefint,,dont of Dmarrents, U.S.Go-frit Printing Offim, Wwhington. D.C. ~202
Introduction

This is my fourth annual report as Commissioner

of Internal Revenue, and my last. I would therefore like to discuss some of the goals, accom,

plishments, unfinished business and frustrations

of tax administration from a somewhat broader

perspective than is customary in an annual report.

In my letter of resignation to the President I said,

"The fair and sensitive administration of tax laws

is crucial to the existence of a just society. I feel

privileged for the opportunity you have given me

to participate in this important work."

If we expect taxpayers to comply voluntarily with

our tax laws we have an obligation to assure

them that the law is administered evenhandedly,

that compliance activities are fairly directed, that

help is available to cope with the complexities of

our system, that there is a fair and speedy method to resolve conflicts and that complaints are

resolved expeditiously. I believe we have made

substantial progress in meeting these obligations

in the past 3 1/2 years.

Improving fairness in directing compliance activities has resulted in substantially increased attention to abusive tax shelters~ Through abusive

tax shelters many high-income taxpayers claim

substantial unwarranted reductions in thei,mcome tax liabilities. This situtation, it uncorrected, is unfair to average taxpayers and demoralizing to the tax system, Dealing effectively with

abusive shelters has proved to be a difficult undertaking requiring substantial examination,

technical and legal resources. But it is an essential undertaking. We have identified approximately 27.000 abusive shelters involving about

190,000 lax returns claiming deductions of over

$5 billion.

It is worth noting that tax shelter activities are

not a problem inherent in an income tax. These

activities come about largely as a by-product of

provisions put in the tax law to achieve nontax

goals; to encourage orreward conduct considered to be socially or economically desirable.

Virtually all of the tax shelters we have seen are

based on the use or abuse of provisions in the

Code that, because they are essentially expenditure programs engralled onto the tax law, deviale from the proper measurement of income: for

example, accelerated depreciation, immediate

deduction of intangible drilling costs, immediate

deduction of development expenses of mineral

deposits, investment credit, deductibility of charitable contributions of property at market value

rather than cost and immediate deduction of research and development costs. Unless

Congress is prepared to reverse the trend of using the tax code for purposes other than the

computation of income as a measurement of

3

ability to pay taxes, ways must be found to prevent abuses of these tax expenditure provisions.

The willingness of taxpayers to "invest" in tax

shelter schemes providing claimed tax benefits

unlikely to be sustained is, in my view, largely

the result of an inadequate penalty structure in

our tax laws. The taxpayer is induced to play the

"audit lottery" because there is little or no risk

or cost in playing and losing. If the taxpayer

claims questionable deductions and he is not

audited, he has won, (We have reduced but not

eliminated the odds against winning by increased audit coverage of these returns.) 11 he is

selected for audit and the claimed deductions

are disallowed he may still have won because

he has deterred his tax payment at a favorable

rate of interest. This deferral period is often quite

long, particularly it the taxpayer contests the

proposed disallowance in court, even it he concedes before trial.

While the Internal Revenue Code provides a

penalty for negligence, it is often not sustainable

against a taxpayer who claims to have relied on

the advice of promoters, their lawyers and accountants, particularly it the transaction involves

very complex provisions of the law, and trequently even it the professional opinion concludes that the claimed tax benefit is probably

not available.

I believe a reexamination of the penalty provisions is in order, If there were a risk commensurate with the claimed rewards then taxpayers

and their advisers would make a more realistic

assessment of the allowability of the claimed tax

benefit before making the "investment." Such

penalties could be limited to substantial deficien.

cies.

The role of the professional adviser in the marketing of tax shelters has been a concern to the

Service for some time. Since the applicability of

existing penalties may depend on the participation of tax professionals in the scheme, they

have a particular responsibility to the Treasury in

undertaking such participation, In many tax

shelter schemes it appears that the product actually being marketed is the lawyers'or accountants' opinion. 11 is that opinion that is viewed as

giving the "free ticket to the audit lottery."

Therefore the Treasury Department recently proposed revisions to Circular 230 governing standards of practice before the Treasury Department that deal with this problem.

An area of tax shelter activity that deserves special comment because of its growth in recent

years is the use of commodity or financial futures contracts to create artificial losses and deductions. These transaclions come in a dazzling
4 PJ I

array of forms and combinations. What they all

have in common is the claim of deductions and

losses far in excess of the taxpayer's actual

losses or his risk of loss. Essentially the taxpayer

has various market positions designed to balance gains against losses so that a loss in one

position will be roughly offset bya gain in another. The taxpayer then claims a loss on one side

of the transaction, simultaneously establishesa

position to secure his offsetting gain and defers

realizing the gain toa subsequent tax period. In

some combinations it is claimed that the loss is

short term or ordinary and the offsetting gain is a long-term capital gain. The Service has established special programs designed to identify returns with such transactions and to combat

these abuses. But legislative action is needed to

prevent taxpayers from claiming these deductions and losses in the first place, The issue is

very serious, involving claimed losses of hundreds of millions of dollars. It is an affront to our

tax system to permit taxpayers who frequently

have among the highest incomes in the country

to file returns showing little or no tax due asa

result of transactions with little economic significance.

Largely because of the use of tax shelters the

Service has changed the way it classifies returns

for audit coverage and other purposes. For

many years returns were grouped by classes

based on adjusted gross income (AGI) and generally the higher-income classes received greater audit coverage. However, artificial deductions -largely tax shelters - have caused many returns of taxpayers with high real incomes and

complicated financial and tax affairs to be classified in low AGI classes with a correspondingly

smaller audit coverage. To correct this problem

and more effectively allocate audit resources we

have changed our system of classifying returns

for all purposes to one based on total positive income (TPI). TPI is a more accurate measure of

the taxpayer's tax affairs. The result of this reclassification will be that more examination resources will be devoted to higher-income taxpayers. This reclassification will reduce the total

number of tax returns examined as resources

are diverted from simpler to more complex returns, but will improve the fairness of the examination program.

Traditional audit activity involving an examination of taxpayers' records is not the only program the Service has for verifying compliance

with the tax laws. The information returns program (IRP), which matches information documents furnished by payers of wages, interest,

dividends and certain other income items with

income tax returns, has been significantly expanded in recent years. The Service has increased the number of documents matched and

provided new improved systems for the use of

the information resulting from the match,

During fiscal year 1977, IRS processed 50.5

percent of the 481 million documents received.

The Service plans to process 154.5 percent of the

547 million documents received during this fiscal year. This very substantial increase is largely

the result of the Combined Annual Wage Reporting program, Under this program employers

send their W-2s to the Social Security Administration, which converts the information to computer tapes that IRS can then process directly,

New procedures for handling information documents, in place for the first time this year, will

provide tax examiners with the information from

IRP documents-at the time individual tax returns

are examined. This information should substantially increase the efficiency and effectiveness of

the examination program. We have also, for the

first time, revised our processing system to provide early notices of nonfiling of tax returns in

association with the IRP program.

While the information returns program is effective for identifying substantial numbers of apparent underreporters and nonfilers, it is impossible

because of resource constraints to pursue every

lead. Therefore, selections must be made of

those leads most likely to be productive, just as

we select for audit those returns that appear to

be most in need of audit. We have undertaken

several research efforts designed to improve our

selection systems, which we hope will further

improve the productivity of this very important

program.

In last year's annual report I commented on the

study the Service had published on "Estimates

of Income Unreported on Individual Income Tax

Returns." That report estimated that between

$75 and $100 billion of income from legal

sources was not reported for tax year 1976.

During that year $1.1 trillion of income was reported, This unreported income is a concern to

the Service and should be

a concern to all taxpayers. The failure of some taxpayers to pay

their required share of taxes increases the burden on honest taxpayers. High compliance is

essential toa fair tax system

-to avoid overtaxing the honest.

While examination and document matching are

effective programs they cannot equal the level of

compliance achieved when income is subject to

withholding unless extended beyond levels that

are economically feasible and socially acceptable. The goal of tax administration should be to

have high compliance with little intrusiveness.

Broadened withholding of tax at the source

would makea substantial contribution toward

reaching that goal.

It is therefore disappointing that Congress ejected the Administration's proposal to withhold

taxes from certain dividend and interes pay- merits, and has not yet acted on a pro;losal to

withhold taxes on payments made by businesses to certain independent contractors

those most like employees.

Evenhanded administration of the tax laws obviously requires not only the fair allocation of

compliance resources but the uniform application of the tax laws. Our regulations, revenue

rulings, letter rulings and technical advice are

the means by which we inform the taxpaying

public and our own personnel of the Service's

position on the many interpretive problems that

arise in applying the tax laws in our complex society. They are the means by which we seek to

insure the uniform application of the laws so that

taxpayers with similar transactions are treated

similarly.

In recent years Congress has prohibited the Ser-

.vice from issuing such interpretations concerning the taxation of fringe benefits, determinations concerning racial discrimination in tax-exempt schools, the taxation of commuting expenses and section 280A relating to relatives'

use of rental property, office in the home and repairs of rental property as personal use. In each

of these instances, while the Service is prohibited from issuing regulations and rulings the underlying law was not changed and, therefore,

the interpretive problems have not disappeared.

Our personnel use their best judgment in interpreting the law but inevitably in some cases

these judgments will vary. The result is that different taxpayers are treated differently and the

Service is prohibited from resolving these inconsistencies, A particularly dramatic illustration of this problem is the situation involving private schools. As a result of a class action involving Mississippi

schools the Service was ordered bya federal

district court to apply rules to determine whether

certain private schools discriminate racially and

are therefore ineligible for tax exemption. The

court-ordered rules are very similar to rules the

Service is specifically prohibited by Congress

from applying in the rest of the country. Such

congressional actions do nothing to enhance respect for the tax system or for government. Almost any clear substantive rule that can be applied uniformly is better than the present situation.

Our tax laws are complex- more complex than

they need to be although real simplicity is impossible. Simple rules cannot be devised to

compute fairly the tax liabilities of multinational

corporations, syndicated partnerships or generation-skipping trusts. Complex transactions frequently require complex rules.

But many of the complex provisions of our tax

laws are unnecessary to the administration of an

income tax, that is, not necessary to the appropriate measurement of a taxpayer's ability to pay

tax. Rather they are essentially expenditure programs administered through the tax laws. There

are close to 100 of I hese provisions listed in the

current budget and together, I think it is fair to

say, they are responsible for most of the com,

plexity facing the average taxpayer.

Apart from the merits of the goals sought to t>e

achieved by these provisions and apart from the

structure of the particular program, i.e., how its

benefits are distributed and the criteria for quailtying, there is a substantial price that is paid in

using the tax system for purposes other than

measuring income. That price is complexity.

While no single tax expenditure can be said to

overburden the tax system, in total they do, Too

little attention is paid to the damage to the tax

system-to the average taxpayer's feeling

about the fairness of the tax system-in enacting these provisions. Taxpayers cannot be expected to believe that a tax system is fair if they

cannot understand it and ourtax laws are ununerstandable to too many people required to

comply.

Moreover, there isa tendency to overrefinement

of many provisions of the law in the name of

fairness. I would like to repeat what I said in remarks earlier this year to the Inter-American

Center for Tax Administrators. -

Ina desire to differentiate carefully among

taxpayers with slightly different abilities to pay,

we may inadvertently, and with the best of intentions, reduce the perceived fairness of the

system, and even its actual fairness, it the

nuances of the system become too complex

and subtle to be managed by the average taxpayer. This situation seems particularly apparent in the case of certain deductions. It seems

entirely reasonable to put great weight on simplicily rather than perfect fairness where the

differences to be achieved are usually small,

are not limited toa particular economic class

of taxpayers, and are not subject to significant

abuse."

While we wish for simplicity we must administer

complexity.
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Resources for taxpayer service activities must

compete with those for compliance functions

and for the processing of returns. Compliance

functions producea direct yield to the Treasury

many times their cost. There is, therefore, some

pressure, particularly in the face of the tight

budgets we have experienced over the past four

years, to direct resources to those functions. I

firmly believe, although cannot prove, that voluntary compliance is better when taxpayers are

treated fairly. We cannot measure the contribution towards voluntary compliance of enforcement or service functions. In enforcement we

can measure direct yields but not improved voluntary compliance, which I believe is much

more important than direct yield. And service to

taxpayers has no direct measurable yield.

But fairness requires that the government help

taxpayers comply with the burdens it has imposed and we have emphasized and improved

our service operations over these past years.

We were able to make major revisions of the

forms in 1977 largely asa result of the Tax Reduction and Simplification Act of 1977. As a result of those changes and efforts to expand use

of the simple Form 1040A by those taxpayers

who can use it, the number of 1040A filers increased by 8.7 million taxpayers from 1977 to

1980 while the number of long form filers decreased from 56.5 to 55.3 million.

The 37.6 million taxpayers who now use the

Form 1040A face little of the complexities of the

Internal Reomue Code. Real simplification of

the system is achieved each timea taxpayer

uses the 1040A rather than the 1040. To provide further assistance to taxpayers, our instructions have been thoroughly revised and simplified.

The number of telephone calls answered, the

accuracy of the answers and the number of taxpayers serviced at our offices have all increased. This past fiscal year we answered 35

million telephone calls and served8 million taxpayers at our offices.

We havea substantial effort underway to improve the understandability of the various notices we send to taxpayers, many of which are

indeed bewildering. I hope we can make them

less so.

There is probably nothing more frustrating to

taxpayers than the difficulty sometimes encountered in trying to get the Service to correct a

mistake that it has made. Mistakes are not limited to the IRS. They are inevitable and the difficulty of correcting them seems to be a function

of the size of the organization making them.

To help taxpayers who have been unable to get

errors corrected in the normal course of dealing

with the Service, an experimental problem resolution program was undertaken in 1976. We

have now expanded this operation to every district office and service center. Each such office

now hasa special staff charged with the responsibility of straightening out persistent problems.

The problem resolution officers have the knowledge to cut through red tape and solve such

problems ona personal basis. There is followthrough on each problem handled to make sure

it is properly resolved. Last year over 200,000

problems were handled in this program with

a

very high degree of satisfaction among taxpayers

This year, to give added emphasis to this program, to increase its importance and expand its

responsibility, I createda Taxpayer Ombudsman

in the National Office who supervises all problem resolution functions and who represents

taxpayers' interests generally. The Ombudsman

reports directly to the Deputy Commissioner and

the Commissioner.

Fairness to taxpayers also requires that they

havea ready means to resolve technical or legal

disputes with the Service. During 1978 we reorganized our administrative appeals system. Prior

to the change taxpayers could take their disputes to a district conterence and then to the

Appellate Division. District conferees had only

limited settlement authonty and were under the

jurisdiction of the district office that had made

the determination being contested. The Appellate Division was independent of the district office

and had full settlement authority but appellate

conferences were not held in as many locations

as district conferences and were therefore less

convenient for many taxpayers. .

Under the reorganization district conferences

were eliminated and the Appellate Division was

expanded. Now taxpayers have

a single hearing

with an appeals officer who has full settlement

authority, is independent of the district office

and is available at every location where district

conferences were formerly held. This reorganization has resulted in more prompt and convenient resolution of disputes.

Finally, I believe thata basic principle underlying

a fair tax administration system is that individuals

are entitled toa high degree of privacy protection in theirtax returns and in the records they

must maintain to meet their tax obligations. We

should not put these taxpayers in the dilemma Of

complying with the tax laws at the risk of proseculion for nontax criminal violations. The Internal Revenue Service's primary task is to collect

taxes undera voluntary compliance system. not

to enforce the Nation's nontax criminal laws,

collect nontax debts or gather statistics for nontax purposes. Tax returns and tax administration

should be used for tax purposes. We will pay

a

heavy cost it we use the resources of the tax

system in an attempt to achieve nontax ob)00-

lives. I leave the next Commissioner

a professional

and nonpolitical organization of public servants

dedicated to doinga difficult job fairly, I am honored to have served.

Kurtz

sioner of Internal Revenue

7
8 Collecting the Revenue

0

Returns Received

The Internal Revenue Service received 143.4

million tax returns and supplemental documents

during 1980, fora 2.3 percent increase over the

140.2 million received in 1979, Over 93.1 million, or 64.9 percent of all returns received, were

individual tax return Forms 1040 and 1040A,

while 90.8 million had been received in the previous 12-month period. More than 37.6 million

individual taxpayers- 40.4 percent of all individual filers -used the Form 1040A,

to over 361 million in 1979,a rise of 4.3compared Per_

cent. The number of individual taxpayers filing

Form 1040 increased 1.4 percent from 54.5 million to 55.3 million this year.

Number of Returns Filed,

by Principal Type of Return

(Figures in thousands. For details

see Statistical Table 7.)

Type of Return 1979 1980

Grand Total "140,201 143,446

Income Tax, total -104,910 107,827

Individual R90.803 93,143

Declaration of

estimated tax 8,425 8,699

Fiduciary 1,804 1,877

Partnership 1,353 1390

Corporation -2,525 2,718

E111111111111,11 Tax 159 148

Gift Tax 202 216

Employment Tax 26,219 26,499

Exempt onwizallon 450 444

Employee Plans 1,214 792

Alcohol, Tobacco

and Firearms -1543 S47

Excise Tax -1,014 909

Supplemental

Documents* -5,490 6,064

RData revised from pre,ious an-1 report.

;11.1.d. For- 104OX, 1120X. 2688. 4868, 7DD4. Timt.

20L

"

M. 7005, 990AR, 4578. 6069, 990BIL, 1041A

and 2438.

Mathematical Correction

Asa result of checking the mathematics on 88.9

million individual returns, 2.9 million taxpayers

were found to have made mistakes that overstated theirtax liabilities by $591 million, an average of $203 per return. On 3.6 million returns

taxpayers had understated their tax liability by

$1.1 billion with an average of $315.

Error rates for Forms 1040 and 1040A rose

slightly in 1980, with 6.3 percent of the 11040As

processed having mathematical errors compared to 5.5 percent for 1979. The error rate for

Forms 1040 was 7.5 percent in 1980, 7.3 percent in 1979. The error rate increase is mostly

due to math error notices being sent to taxpayers who qualified for the earned income credit

but did not claim it on their returns.

The IRS also chocked the amounts claimed for

estimated tax payments and found that taxpayers underclaimed $618 ritillion and overclaimed

$752 million.

Individual Income Tax Returns

Mathematically Verified

(In thousands)

1979 1980

Number verified

by computer 87,382 88,945

Number of retums on

which mathematical

errors were detected 6,003 6,468

Percent of returns

with mathematical

errors 6.9 7.3

Returns with Increase:

Number 3,755 3,556

Amount 905.624 1,119,633

Average amount $241.16 $314.88

Returns with decrease:

Number 2,249 2,912

Amount 357,351 590,832

Average amount $158.92 $202.91
10

Net Internal Revenue Collections

(In thousands of dollars)

Source

Grand total

Corporation income taxes

Individual income taxes

Employment taxes, total

Old-age, survivors, disability

and hospital insurance

Railroad retirement

Unemployment insurance

Estate and gift taxes

Excise taxes

;iDoes not include interest paid on refunds. In the narranve, in total refund figure of $54.0 billion includes $504

,,Ilion!snarest.

Tax Receipts

Gross tax receipts in 1980 rose to $519.4 billion

passing the one-halt trillion dollar mark for the

first time. Total receipts showed an increase of

$59 billion -- 12.8 percent- over 1979.

Income taxes accounted for over two-thirds of

all tax receipts. Individual income taxes of

$287.5 billion reflected an increase of $36 billion, or 14.3 percent over the prior year. Corporation incorne tax receipts were $72.4 billion, for

an increase of $932 million or 1.3 percent.

Social security, self-employment, federal unemployment and railroad retirement taxes totaled

$128.3 billion, up $15.5 billion, or 13.7 percent,

from 1979. 'rhis rise reflects an increase in the

social security tax rate from 12.1 to 12.26 percent on Jan. 1, 1979, and an increase in the

earnings base from $17,700 in 1978 to $22,900

in 1979 and to $25,900 in 1980.

Not Collections

Gross Percent

Collections Refunds I Amount at Total

S19,375,273 53,1504,011 4615,8711,222 100.0

72,379,610 7.779,937 64,599,673 13.9

287,547,782 -44,753,862 242,793,920 52.1

128,330,480 571,486 127,758,994 27.4

122.486,499 507,290 121,979,209 26.2

2,534,981 1,218 2,533,763 0.5

3,309,000 62,978 3,246,022 0.7

6,498.381 108,901 6,389,480 1.4

24.619,021 289,865 24,329,156 5.2 - Refunds of Forms 1 D40 and 1 D40A minus FICA, but including employment tax.

Excise tax revenue rose to $24.6 billion, up $5.6 .

billion, or 29.2 percent, over last year. The sharp

increase was due primarily to receipts from the

new windfall profit tax.

Estate and gift taxes increased by $1 billion

17.7 percent-to $6.5 billion.

Refunds

The IRS paid $54 billion in total refunds to 75

million taxpayers including 4.5 million checks totaling $1.3 billion for taxpayers who claimed the

earned income credit. In 1979, 69 million refunds totaling $41.7 billion were paid, This year

refunds to 72.3 million filers of Forms 1040 and

1040A were S44.4 billion, including interest, averaging $614 compared to an average $518

paid to 67.3 million individual taxpayers in 1979.

Refunds of $8.1 billion were made to 560,000

corporate taxpayers, while refunds of employmenl, excise, estate and gift, railroad retirement

and FUTA taxes totaled $1.5 billion.

11

Gross Internal Revenue Collections

(in thousands of dollars. For details see Statistical Table 1)

Source

Percent

of 1990

Collections

Increase or Decrease

1979 1990 Amount Percent

Grand total 1 100.0 460,412,185 519,375,273

Income taxes, total 69.3 322,993,733 359,927,392

Corporation 13.9 71,447.876 72,379,610 931,734

58,963,088 12.8

36,933,659 11.4

Individual, total 55.4 3251,545.857 1287,547.782

Withheld by

employers2 43.1 3195,331,016 4223,801,608

Other' 12.3

Employment taxes, total 24.7 112,849,874 128,330,480 15,480,606

Old-age, survivors,

disability and hospital

insurance, total 23.6 107.525,982 122,486,499

Federal ins rance

contributions 22.5 102,492,463 116,763,618

Self-employment

insurance contributions 1.1

Unemployment insurance 0.6

Railroad retirement 0.5

Estate and gift taxes 1.3

Excise taxes, total 4.7

Alcohol 1.1

Tobacco 0.5

Other 3.2 I Collections am adjusted to ...lud. .-ritstram,

fernad to the Government of Guam 2 Estimated collections of Individual income tax vvithheld

are not reported separately from .1dag.. survivors, dis- ability and hospital insurance (OASDHI) taxes on and salaries. similarly, collections of individual wages income tax not withheld am combined with OASDHI tax. on sell-erriployment income. The amount of 0ASDHIsa.

collections ilth-is based on estimates made by the

secretary of the Treasury pursuant to the provisions of

36,001,925 14.3,

28.470.592 14.6

56,214.840 63,746,174 7,531,334 13.4

1.3

13.7

14,960,517 13.9

14,271,155 13.9

5,033,519 5,722,881 689,362 13.7

2,958,000 3,309,000 351,000 11.9

2,365,893 2,534,981 169,088 7.1

5,519,074 6A98,381 979,307 17.7

19,049,1504 24,619,021 5,1569,517 29.2

5,647,924 5,704,768 56,844 1.0

2,495,517 2."6,416 -49,101 -2.0

10,906,063 16,467,837 5,561,774 51.0

sec. 201 (a) Of the social Security Act as amended, and

includes all OASDHI taxft. The estimates shown for the

two categories of individual Incorne taxes were derived

by subtracting the OASDHI tax estimates borri the cornbined totals reported. I Includes presidential Election Campaign Fund amountIng to $35,933,816. - Includes presidential Election Campaign Fund amount.

Ing to $38.831.653.
12

Flow of Returns Filed and Refunds Issued

Individual Income Tax

*

(Cumulative number in thousands)

1979 Jan Fab Mar Apr May June

Returns Filed

Number 9,758 35,842 53,259 86,431 87,951 89,232

Percent 10.9 40.2 59~7 96.9 98.6 100

1,399 13,139 34,074 53,914 62,761 64,307

53.0 83.8 97.6 100

Refunds Issued

Number

Percent

Returns Filed

2.2 20.4

Number 9,731 38,250 55.827 88,769 89,981 91,432

Percent 10.6

Refunds Issued

41.8 61.1 97.1 98.4 , 100

Number 986 13,190 35,439 56,408 67,353 69,028

Percent 1.4 19.1 51.3 81.7 97.6 100

- Returns processed by National C-put., center and

refunds scheduled for issuance by Rg,.nal Disbursing

Centers Include only Forno

I D40 and 1040A.

The Tax Dollar--

Where it Came From

Gross Collections (Net Collections)

inEwsEEFEEEin

___F_ ____1

Id

Employment 24.7 (27.4)

Corporation 13.9 (13.9)

Excise 4.7 (5.2)

Estate& Gift 1.3 (1.4)

Individual 55.4 (52.1)

Penalties

Under law the IRS levies penalties such as those

for failure to pay, paying with bad checks, filing

late or committing negligence and fraud. In

1980 the IRS assessed 20 million penalties for

a

total of $2.1 billion. For details see Statistical Table 14.

Tax Credits

This year $775 million in child-care credits

available to working parents meeting certain requirements, were claimed on 3.7 million returns.

Earned income credit (EIC) of $2 billion was

claimed by 7.1 million low-income taxpayers

who maintaina home for themselves and at

least one dependent. The Revenue Act of 1978

provided for advance payment of EIC in employee paychecks to give employees the option of

receiving the credit amount each payday rather

than waiting until the end of the tax year to get

refunds from filing of individual income tax returns. Since the program began on July 1, 1979,

13

$26.1 million of advance EIC has been paid out

by employers and reported on 39,300 employmerit tax returns.

Employers claimed $582 million on 286,000 returns for the targeted-jobs credit in 1980. This

credit replaced the new-jobs credit and is designed to encourage employment of specific

groups.

This year taxpayers claimed $478 million in

credits on 4.8 million returns for energy conservation and renewable energy source expenditures made on their residences. This credit was

provided by the Energy Tax Act of 1978.

Another tax credit of the Energy Tax Act of 1978

is the business energy investment tax credit

(BEITC). The BEITC is refundable and can result

ina refund in excess of tax liability based upon

investments in solar and wind energy property

placed in service between Sept. 30, 1978, and

Dec. 31, 1979. This year taxpayers were allow~d $3.5 million to satisfy their current-year

tax iability and $2.3 million in excess of their

current-year tax liability.

Presidential Election Campaign Fund

This year 25.3 million individual income tax returns had designations for the Presidential Eleclion Campaign Fund - 27.4 percent of the returns processed, Designations amounted to

$38.8 million compared to $35.9 million designated in 1979 on 23.2 million individual tax returns, or 25.8 percent of those processed. The

cumulative amount credited to the fund since

1972 is $246.2 million.

Combined Annual Wage Reporting

Combined annual wage reporting (CAWR) isa

system developed to reduce the reponing burden for employers while still satisfying the reporling requirements of both the IRS and the Social Security Administration (SSA). This reporting system became effective with all wages paid

after Dec. 31, 1977, for domestic employers and

after Dec. 31 , 1978, lor employers in U.S. Possessions and Puerto Rico. Under CAWR, Schedule A, which required a detailed listing of employee information, is no longer filed with employment tax Forms 941, 942 or 943, and the
14

Processing

Pipeline R turns are delivered to the

RZional Service Centers.

Tax returns and accompanying

checks ans compared.

Envelopes are opened and

counted.

Returns are sorted by type of

return.

Returns are edited and coded for Tax return information is placed on

computer processing. magnetic tape for computer

processing.

IRS computers check returns for Tapes are sent to the National

mathematical accuracy. Computer Center for Account

Posting and Settlement.

Tapes of Refunds are sent to the

Treasury Department Disbursing

Center for issuance of checks

directly to taxpayers.

Oncea tax return reaches one at ten IRS While many parts of the pipeline shown here

Service Centers, it travels througha series of are automated for faster processing and faster

processing steps known as 'the pipeline.* refunds, people are involved every step of the way.

Form W-2 was redesigned to include the Federal

Insurance Contributions Act (FICA) information

formerly filed on Schedule A. The Forms W-2

are filed with the SSA, which processes the information and supplies it to the IRS.

During 1980 the IRS began

a reconciliation between the employment tax returns such as

Forms 941 and 942 and the wage returns such

as Forms W-2 filed by employers for calendar

year 1978 to insure that the correct tax has

been paid over to the government and that amPloyees receive the correct FICA coverage with

SSA.

Windfall Profit Tax

The Crude Oil Windfall Profit Tax Act of 1980

imposed an excise tax on crude oil and certain

natural gas liquids produced from domestic oil

and gas wells after March 1, 1980.

Afthough the windfall profit tax is imposed upon

the producer the law provides that the first purchaser of domestic crude oil generally is liable

for deducting and withholding tax from the purchase price, depositing the tax and filing quarterly tax returns. This tax affects almost every

taxpayer who owns any kind of an interest in an

oil or gas well, including royalty owners, working

interest owners and operators, as well as multinational oil companies.

Temporary regulations, dealing primarily with

the administrative provisions of the law, were

available the day of its enactment. Revenue rulings will be published, as necessary, to provide

clarification and one revenue ruling already has

been issued involving the severance tax adjustment.

The amount reported for the windfall profit tax in

1980 was $3.1 billion and the first windfall tax

examinations were begun in the fall of 1980. A multifunctional IRS task force has been

formed to identify problems and recommend solutions for the implementation of what is projected to be a 1 0-year program to collect $227 billion enforcing this tax.

is
is Assisting the Taxpayer 17

Write, Call or Walk In

This year the IRS received about 102,000 written, 35 million telephone and 8 million walk-in

inquiries from taxpayers requesting information

about the tax system, their rights and obligations

under it and the tax benefits available. In 1979

the IRS responded to 96,000 written, 33 million

telephone and8 million walk-in inquiries.

More than 59 percent of this year's 43.1 million

inquiries, 25.6 million requests for assistance,

occurred between January

1 and April 25

over 20 million phone calls, more than5 million -

walk-in inquiries and over 36,000 items of correspondence. A quality check of 243,000 telephone responses and returns prepared by

assisters during this same period found an IRS overall accuracy rate of over 97 percent.

Toll-Free Telephone Assistance

Over 97 percent- 19.8 million

- of the telephone calls received during the 1980 tax return

filing period were made through the toll-free

telephone system that allows taxpayers from

throughout the United States to call IRS for information without paying long-distance charges.

In 1979 18.7 million of the telephone calls were

made t~rough the toll-free system.

Over 80 percent of these telephone calls are answered by froni-line assisters. Referrals requiring computer research or more advanced technical assistance are resolved by IRS employees

who have received specialized training in these

areas. This year the IRS answered over 3.7 million account referrals, including inquiries on refunds, notices received and tax payments. In addition, employees answered about 2.8 million

technical referrals, responding to questions on

corporation tax law, estate taxes, employment

taxes anda wide variety of other complex inquiries.

Teletypewriter equipment witha nationwide tollfree number giving hearing-impaired taxpayers

access to telephone assistance was extended to

Adaska, Hawaii, Puerto Rico and the Virgin

Islands in 1980.
iu

Walk-in Service

Walk-in taxpayer assistance was offered at

inner-city, business district, suburban and rural

locations with 702 permanent offices and 142

temporary offices set up especially for the filing

period. In addition, over 37,000 banks and Posta] Service locations helped distribute more than

290 million tax forms and instructions.

The IRS provided foreign language assistance at

204 of its 844 taxpayer service offices. Spanish

language assistance was offered at 154 of these

offices by 600 employees, while 108 offices and

431 employees assisted in other languages.

Disaster Assistance

In 1980 the IRS provided help in preparing

amended returns and casualty loss claims and

in getting refunds taster to taxpayers in 23 states

and 138 counties affected by floods, hurricanes,

tornadoes and the eruption of Mount St. Helens.

Educating Taxpayers

The Understanding Taxes and Fundamentals of

Tax Preparation programs reached more than5

million high school and college students last

year. IRS-sponsored workshops for nearly

43,000 small business owners helped make taxpayers aware of their tax rights and responsibilities. In addition, 538 institutes were held for tax

practitioners.

Through the volunteer income tax assistance

program (VITA) the IRS recruits, trains and supports volunteers who prepare tax returns for

low-income, nonEnglish-speaking and military

taxpayers. This year more than 355,000 federal

income tax returns were prepared by almost

55,000 volunteers, In 1980, asa result ofa new

program of tax counseling for the elderly, the

IRS entered into agreements with nonprofit organizations to provide free tax help to individuals

age 60 and over, with volunteers reimbursed for

out-of-pocket expenses.

Forms and Publications

The IRS contracted with an outside firm Iasi year

to revise and test the individual lax forms. Prototype forms have been developed and limited

tests were conducled at various siles around the

country. After the results of these tests are analyzed, large-scale testing with revised forms will

begin early in 1981.

Public hearings held in Atlanta, Omaha, Seattle

and Burlington resulted in many suggestions on

how to simplify the federal tax return forms and

instructions and after studying the suggestions

the IRS has adopteda number of them. In addition, volunteers in San Francisco, Des Moines

and Jacksonville tested the Form 1040 individual income tax returns and related schedules.

The tests will assist IRS in locating and modifyIng areas of particular difficulty on the forms.

Computerized readability analyses also are being used to identity parts of the tax forms instructions that can be made easier to read.

The IRS distributed many taxpayer information

publications free of charge including 2.8 million

copies of Your Federal Income Tax, 1A million

copies of the Tax Guide for Small Business,

805.000-copies of the Farmer's Tax Guide and

71,500 copies of the Tax Guide for Commercial

Fishermen. Additional tax materials were furnished to 7.1 million taxpayers, 580,000 tax

practitioners and 436,500 employers. The IRS

publishes more than 90 booklets-three in

Spanish- on specific tax topics.

19

J1~~ Vill'.

Informing Taxpayers

Major television and radio networks and local

broadcasters provided free airtime having an estimated worth of $5.5 million for this year's public service spot announcements giving taxpayers

information on provisions of the tax law and

guidance on filing tax returns properly. A new film, "A Right Good Thing" was produced to familiarize older Americans with tax

counseling for the elderly and other available assistance in preparing income tax returns.

Specialized media receiving IRS information this

year included newspapers and magazines read

by farmers and fishermen, working parents, older Americans, barbers, beauticians and service

employees of hotels and restaurants, The information covered special tax responsibilities and

benefits of particular interest to these taxpayer

groups.

The IRS issued more than 7,000 news releases

and responded to nearly 20,000 media inquiries

through the National Office and 75 field iocations.
PE

I

Claritying Notices

In response to concern about the clarity of IRS

computer-generated correspondence,a special

efforl began in July 1980 to review, revise and

reformat all such notices. The goal of this

project is to make it easier for taxpayers to understand why they have received notices and

what action, it any, they need to take in response. The IRS plans to begin using revised

notices in January 1981. Taxpayer reaction to

the notices will be tested and feedback received

will be used in considering future notice revisions.

Making Information Available

During calendar year 1979 the IRS processed

9,249 requests for IRS documents made under

the Freedcm of Information Act- an increase

of 22 percent over 19.78. Of this total, 5,716

were granted in full, 1,097 were granted in part

and 2,436 were either incomplete requests or

requests denied in full. The National Office reading room serviced aproximately 31,000 additional requests for documents available to the public, including returns of exempt organizations,

pension plans and private letter rulings-a 17

percent increase over the prior year.

Under the Privacy Act of 1974, individuals made

371 requests for access to records about themselves and 20 requests to amend or correct

these records. The IRS permitted full access in

185 of these requests and granted partial access in 82. The remaining 124 were either incomplete or denied in full.

Approximately 8,000 disclosures of tax information were made to the Department of Justice;

188,000 to federal, state and local child support

enforcement agencies and 71 million to slate tax

agencies under specific disclosure provisions in

the Internal Revenue Code.

Effective June 1, 1980, authority for disclosure

of tax returns and return information to federal

agencies for use in nontax criminal investigations was delegated to field offices to improve

the timeliness of disclosure services.

The IRS has agreements with 94 state tax agencies for reciprocal exchange of confidential information. This federal-state exchange program

increases tax revenues, reduces duplicate examinations and increases taxpayer compliance

for both state tax agencies and the IRS. This

year the IRS approved implementation agreements with 63 state tax agencies lo,identify

more precisely the information to be exchanged

and limit disclosures to information that is needed and used.

The IRS and the California Franchise Tax Board

this year developed procedures that will eliminate duplicate paper processing of information

returns filed. Each agency will transcribea separate group of documents and exchange magnetic tape extracts. This cooperative effort will result in almost 100 percent transcription of intormation returns filed by California residents ior

use in document matching, The IRS is continually exploring methods of exchanging information

by magnetic tape to improve utilization of state

and federal tax administration resources.

Helping Other Countries

In 1963 the IRS, in cooperati6n with the Agency

for International Development (AID), initiated

a

program to assist foreign governments in modernizing theirtax administration systems. During

the past 17 years IRS advisers have been assigned to thirty-eight countries, the Caribbean

Community and the Central American Secretariat for Economic Integration for periods from two

weeks to several years.

In 1980 the IRS provided long-term assistance

to Egypt, Liberia and Sierra Leone, while

projects were completed in El Salvador, the

Northern Mariana Islands and the Trust Territories of the Pacific Islands. Short-term projects

were conducted in Jordan and Trinidad and Tobago,

This year 405 officials from 74 countries visited

the IRS for orientation and observation

grams. Since 1963 over 5,750 visitors profrom134

countries have participated in these programs,

The IRS also presenteda seven-week INTAX

seminar in tax administration for tax officials

from six countries and provided

a guest speaker

ata seminar on computer-assisted audits sponsored by the Brazilian Ministry of Finance

school.

Problem Resolution

The problem resolution program (PRP) was established nationwide in 1977 to bring special attention to persistent taxpayer problems and

complaints not promptly or properly resolved

21

through normal procedures. In October 1979

the program was expanded to include all ten IRS

service centers.

Late in 1979 the IRS establisheda Tixpayer

Ombudsman in the Office of the Commissioner

to administer the nationwide problem resolution

program, represent taxpayer interests and concerns within the IRS decision-making process,

review IRS policies and procedures for possible

adverse effects on taxpayers, propose ideas on

tax administration that will benefit taxpayers and

represent taxpayer views in the design of lax

forms and instructions.

The Taxpayer Ombudsman is not intended asa

substitute for existing appeals procedures, nor is

it meant to be another level of appeals for deciding substantive tax disputes, although advice on

appeal rights is provided to taxpayers and complaints about appeals procedures are heard and

acted upon by PRP offices.

This year 208,000 individual taxpayer problems

were resolved through PRP. Ifa case cannot be

resolved within five workdays the taxpayer is

contacted, advised of the status of the case and

provided the name and telephone number of the

employee responsible for resolution. PRP also

analyzes the underlying causes of taxpayer

problems so that organizational, procedural or

systemic problems can be identified and corrected.
22 14th CIAT

General

Assembly

Commissioner of Internal Revenue Jerome

Kurtz was elected President of the

~nter-American Center of Tax Administrators

CIAT) during its 14th General Assembly held

in Washington, D. C., June 22-27, 1980. This

was the first time a CIAT General Assembly

had been held in the United States. CIAT was

founded in 1967 to provide a forum for the

exchange of information experience and

technical assistance in tax administration in

the Western Hemisphere.

Deputy Secretary of the Treasury Robert

Carswell welcomed the more than 200

delegates, observers and special guests at

the opening ceremony ~Conrmissioner Kurtz

followed with the theme address,

_!Z:--- ___ii,

"Fundamental Tax Audit Considerations," and

during the week technical papers were

presented on various aspects of an audit

program. Deputy Commissioner William E.

Williams discussed unreported income and

U.S. tax administration and Assistant

Commissioner Joseph T Davis spoke on

resources support.

Deputy Secretary and Mrs. Carswell hosted a

reception for delegates, observers and invited

guests at the Hall of the Americas in the

Organization of American States building

during the week-long event.

On the final day Commissioner and Mrs. Kurtz

hosted a dinner for the delegates at the

historic Gunston Hall Plantation at Lorton, Va.

23

Tax administrators elected to the 1980 CIAT Executive Council were (left to fight):

Manuel Lopez Acosta, Venezuela, Second Councilor; Edgardo Gutierrez Lopez,

Coale Rica. First Councilor; Max Rodriguez Facul, Col.moia. First Alternate

C.unc" G"ill,ma. Prieto Forum, Mexico, Third Councilor: Commission., Kuri

P,eaidX:~ parst, Fernando Revere Alvarez. Dominican Republic, Fourth Councilor; Alfix He

iti, Second Alternate Councilor, and Ricardo Cossio, Argentina, Fifth

Councilor.
24 Enforcing the Law 25

Examinations

During 1980 the IRS initiateda new method to

group individual returns for examination selection purposes. Classes, which are groupings of

returns by income levels, are used for scoring

returns in the discriminant function system (DIF) - a computer method used to select individual

returns for examination using mathematical formulas to measure the probability of error -

planning workload and staffing and monitoring

results of examinations. Total positive income

(TPI)-the sum of all positive income values

appearing ona return, with losses treated as

zero- now is being used to class nonbusiness

returns and total gross receipts (TGR) to group

business returns. TPI replaces the previously

used adjusted gross income (AGI) method of

classifying returns.

Examination and Correction Results

The IRS examined 2,179,297 returns in 1980'of

which 1,984,224 returns were examined in district offices or at the taxpayer's residence

place of business by tax auditors and revenue or

agents-a decrease of 89,472 returns from

1979, The remaining 195,073 returns were

ex_

amined in service centers,a decrease of 4,834

from 1979.

Revenue agents examined 615,671 returns at

taxpayer residences or places of business-

down 63,631 returns or9 percent from last year.

Tax auditors examined 1,368,553 returns using

office audit procedures, down 25,841 returns or 2 percent from the previous year.

Examination coverage of income, estate and gift

tax returns was 2.12 percent compared to 2.24

percent in 1979.

The IRS examination program resulted in recommendations for additional tax and penalties of

$9.4 billion-the largest amount ever

-compared to $7.1 billion in 1979. Of this total, individual returns accounted for $2 billion, corporate returns for $6 billion, fiduciary returns for

$33.9 million, estate and gift tax returns for $1.1

billion and employment and excise returns for

$172 million.

The examination program also disclosed overassessments on 130,132 returns resulting in refunds of $376 million, compared to 133,059 returns with refunds of $328 million in 1979.

In addition to the district office examination Program, service centers also resolve or verity issues that can be handled through correspondence with the taxpayer. During the year

533,046 returns were verified or corrected

through correspondence by the service centers,

including 351,029 resulting from the matching

of information return documents. This total figure is up 36,612 returns, or 7 percent, over

1979, Recommended additional tax and penalties totaled $123 million, compared to $119.2

million in 1979.

Statistical Tables8 and9 show exarnination activity for 1980 and 1979.

Large Corporations

The coordinated examination program (CEP),

which covered financial institutions and utilities

whose gross assets exceed $1 billion and other

corporations whose gross assets exceed $250

million, was restructured in 1980 toa two-tiered

program and new case identification criteria

were implemented. The two-tiered program involves a national CEP and a newly established

regional CEP, with the most complicated cases

assigned to the national program. The new,

more sophisticated identification criteria consider factors such as asset size, multiple entities,

multiple industries, complexities requiring specialists, gross receipts and application of resources.

At the end

of

1980 there were 937 cases in the

national CEP and 567 cases in the regional CEP

witha combined average number of open years

per case of 2.8 compared toa three-year objective, Recommended tax deficiencies and penalties totaled $4.35 billion during 1980 compared

to $2.7 billion for 1979.

In 1980 the industry specialization program included 13 designated industries, encompassing

483 of the national CEP cases.

In the computer-assisted -audit program the IRS

uses the skills of 174 specialists trained in computer systems hardware, computer program languages and examination techniques to reduce

the cost of investigations, examinations and

compliance projects. Engineer agents handled 1 2,459 requests for technical assistance -up

10 percent over last year. IRS has 319 field engineers located in 26 groups in 17 key districts.
Revenue Agents and Tax Auditors (District Examination Divisions)

Returns Examined

by Type of Tax

Dollar Recommendations (Millions)

by Type of Tax

Estate& Gift 1.9%

Corporations 6.7%

All other 8.3%

Individual&

Fiduciary 83.1%

Estate& Gift 12.2%

Corporation 64.1%

All Other 2.7%

Individual&

Fiduciary 21.0%

TaxShelters

The tax shelter program was expanded and improved in 1980. At the end of the year 193,933

returns with tax shelter issues were in the examination process -an increase of 11,202 returns

over 1979. A separate staff was established in January

1980 in our Technical organization to accelerate

the publication of rulings and furnishing of technical advice and assistance to IRS offices on tax

shelter issues. During 1980 thirteen tax shelter

revenue rulings were issued and over 100 requests for technical advice and assistance from

the Examination Division were processed.

New procedures were developed to identify abusive shelter cases -through information-gathering projects, utilization of information from

other agencies and greater use of "John Doe"

summonses-and to expedite the appeals process.

With the addition of the commodities and real

estate shelter segments this year, the tax shelter

handbook developed for examiners now includes detailed examination techniques for seven of the most common shelters. Tax shelter

trai ning materials for examiners has been revised and updated and a separate course has

been developed on commodities.

W-4 Program

During 1980 IRS developeda program to review

and follow up on questionable Forms W-4, Employee's Withholding Allowance Certificate, to

check abuses by taxpayers who file incorrect

Forms W-4 with employers to avoid withholding

of income tax from wages,

Amendments to the Employment Tax Regulations, issued March 11, 1980, require employers

to submit certain Forms W-4 to service centers,

starting with their employment tax returns due in

July 1980. If the IRS determines

a Form W-4 to

be incorrect the employee and employer will be

notified that the Form W-4 is not acceptable.

The employer then must withhold as it the employee were single, claiming no withholding allowances, until the employer receives a new

Form W-4 from the employee. Compliance with

the new regulations will be monitored by district

examination divisions during income and employment tax examinations.

Unreported Income

The IRS is attempting to identity, examine and

investigate areas of high underreporling and

nonreporting of income.

27

Beginning July 1980,a summary of information

returns and currency transaction records filed

for 1979 is being associated with 1979 individual income tax returns for use in the selection

and examination of these returns.

Additional areas of potential noncompliance

continue to be identified and tested to determine

the extent of noncompliance.

Ouallty Review

To assure impartial and uniform tax administration in resolving issues and making quality exami nations, new standards and guidelines have

been developed for selecting, examining and reviewing returns. A system is also being designed

to measure and report the quality of completed

audits.

Appeals

Under the single level of appeal begun in calenclar year 1978, and Revenue Procedure 78-9,

the Appeals Division handled more cases than in

prior years. Conferences were offered at all

locations where previously held under the twolevel system, In cases docketed with the U.S.

Tax Court, 60 percent of Appeals settlements

occurred within four months and 88 percent

within six months.

The number of cases received in Appeals continued to increase, from 48,a45 cases last year

to 53,467 during the current year. Docketed

cases-those involving taxpayers who have

filed petitions with the U.S. Tax Court-increased 7 percent and there was a 10 percent

incre se in nondocketed work. Small cases continue to be a large part of Appeals work with

over 56 percent of receipts in 1980 involving

cases with deficiencies of less than $2,500,

compared to 54 percent in 1979. Disposals also

increased from 46,535 cases in 1979 to 49,971

in 1980.

The majority of cases handled in Appeals were

settled with the taxpayer without litigation. In

nondocketed cases, 85 percent were closed by

agreement, an increase from 82 percent, the revised agreement rate for 1979. In docketed

cases, 61 percent were agreed in Appeals compared to 57 percent, as revised for 1979. The

combined agreement rate for Appeals and district counsel including those cases dismissed by

the Tax Court, was 90 percent.
Ending inventory in Appeals increased from

34,996 cases in 1979 to 36,047 at the end of

this year. The potential tax liability represented

by the cases in inventory increased from $7.2

billion to $8.7 billion. A taxpayer whose informal request for abatement of certain penalty assessments is denied

by service center or district office personnel may

also request an Appeals conference. During

1980 Appeals disposed of 8,338 penalty appeals compared to 7,200 in 1979. Of the $17.3

million in penalties protested, $9,3 million was

abated asa result of appeals.

Criminal Investigation A total of 7,114 investigations were initiated in

the general and special enforcement programs

of the Criminal Investigation Division in 1980.

The general enforcement program provides for

balanced criminal tax enforcement and geographical and occupational coverage of the

population involving various types of alleged violations of the tax laws. Other enforcement efforts

in this program include the prosecution of individuals who file multiple claims for tax refunds,

illegally refuse to pay their taxes through various

tax protests and promote the use of fraudulent

tax shelters.

In the special enforcement program, individuals

who derive income from certain illegal activities

and violate the tax laws are identified and investigated. This program also includes projects

such as the federal strike force program against

organized crime, the high-level narcotics financiers and traffickers project, wagering tax enforcement and other efforts against racketeers,

Results of Criminal Action

In Tax Fraud Cases

Action

Number of

Defendants

1979 1980

Plea of Guilty or

nolo contenders 1,270 1,337

Convicted after trial 342 264

Acquitted 86 80

Nol-prossed or dismissed 183 193

Total Disposals 1,881 1,874

Indictments& Informations 1,820 1,832

Percentage of Jail Sentences

to Total Sentenced 44.5 46.5

Prosecutions were recommended in 2,267 investigalions out of the 8,077 completed. Grand

juries indicted or U.S. Attorneys filed informations on 1,832 taxpayers. Prosection was successfully completed in 1,601 cases.

Taxpayers entered guilty pleas in 1,244 cases,

93 pleaded nolo contendere and 264 were con-

,ActLd after trial. Acquittals and disrnssals totaled 80 and 193, respectively. Of the 1,590 taxpayers sentenced during the year, 740, or 46.5

percent, received jail sentences.

Out of these totals, the special enforcement program accounted for 1,302 completed investigations, 455 prosection recommendations and 257

convictions or pleas of guilty to tax charges.

Cooperation With Others

The Criminal Investigation Division participates

in the federal strike force program against organized crime. Strike forces are located in 13 major cities and are coordinated by Department of

Justice attorneys. Investigations of high-level

narcotics financiers and traffickers are coordinated with the Drug Enforcement Administration.

The Division also provides training in the use of

financial investigative techniques against "white

collar" crime to investigators for state crime

commissions

,

U.S. probation officers, slate se

curities commissions, U.S. Air Force Office of

Special Investigations, state alcohol and beverage control divisions, state police and other federal, state and local law enforcement agencies.

Illegal Tax Protesters

The IRS establisheda comprehensive program

in January 1979 to identify illegal tax protester

schemes and to take appropriate action through

examination, criminal investigation and collection programs to assure compliance with the tax

laws.

As of June 30, 1980, over 9,000 illegal tax pro-

,ester ff~ returns were under examination. During a first nine months of 1980, 135 indictments or

informations were returned on illegal tax protesters and 98 were convicted.

Collection

During 1980 the IRS disposed of 2.3 million delinquent accounts. Some $6 billion in overdue

taxes were collected. 01 that sum, $2 billion

were collected in response to computer notices

sent to taxpayers and $4 billion were collected

on delinquent accounts. Approximately 1.4 million delinquent tax returns were secured, involving $1.8 billion in additional assessments. .

Results of Direct Enforcement on

Delinquent Accounts and Returns

1979 1980

Delinquent Taxes

Collected-

From Delinquent

Accounts $3.316.1 $3,995.9

From Notices $1,584.1 $2,003.7

Delinquent Returns

Secured2

By Collection Division 1.324.2 1,362.4

By Examination Division 5B.2 48.1

Additional Tax, Penalty

and Interest Asse

on Delinquent Returns

(Nelt of prepaid credits)

By Collection Division $1,379.1 $1,753.4

BY Examination Division $69.0 $55.6

millions -thi-nds

Returns compliance programs identified potential nonfilers and resulted in securing 55,469 returns with $17.9 million in additional taxes assessed. Statistical Table 13 shows results lor

1980.

Service Center Collection A service center collection activity, which was

developed and tested over several years, was

operalional in all centers during 1980. This activity makes correspondence and telephone

contacts wilh taxpayers to resolve tax deli nquencies and, under certain circumstances,

makes arrangements with taxpayers to pay liabilities in installments, These service center collection actions are being evaluated for efficiency

and timeliness.

Nonfiler Identification

New procedures for early identification and contact of income tax nonfilers were established in

1980 and case selection criteria were refined to

improve the quality of investigations and minimize contacts with persons not required to file.

Identification of nonfilers of business returns

was improved through matching information

documents.

Workload Control

Tax delinquencies were analyzed during 1980 to

find ways to cope with the increasing collection

workload. For example, certain delinquencies

were earmarked to receive additional notices

and the timing between notices was chanZ to

increase the possibility of collection beforea

field contact becomes necessary.

29

Returns Compliance

New programs dealing with child care and agricultural labor were begun during 1980 after

studies showed significant employment tax noncompliance in these areas.

The child care program resulted in several thousand investigations for nontiling of Form 942,

Employer's Quarterly Return for Household Employees, by taxpayers who listed large amounts

for in-home child care on their income tax returns.

The agricultural labor program also resulted in

several thousand investigations for nonfiling of

Forms 943, Employer's Annual Tax Return for

Agricultural Employees, by taxpayers who

claimed large amounts for hired labor on Schedule F, Farm Income and Expenses.

Bankruptcy

The Bankruptcy Reform Act of 1978, which became effective on Oct. 1, 1979, had a substantial impact on IRS collection operations. The

new law requires special handling of tax returns.

No tax may be assessed for periods ending before the bankruptcy proceeding began, until an

automatic stay of assessment period has expired. To prevent assessment, a new computer

program was designed to block the normal pro.

cessing of tax returns from taxpayers who have

declared bankruptcy. This allows the IRS to

monitor the court proceeding and then assess

the tax when legally permissible.

Offers In Compromise

The offer-in-compromise procedure, authorized

since 1831 to compromise liabilities owed to the

United States, is used to bring about maximum

collection in situations where collection orthe

correctness ofa liability is in doubt. The Collection Division processed 1,763 offers in compro- m se in 1980.

Child Support Obligations

The law requires the IRS to collect delinquent

child support payments on behalf of certain

state agencies. In the past IRS collection was

used for cases in whicha court-ordered child

support obligation was delinquent and assignment of support rights had been extended as

a

condition of eligibility of aid to families with dependent children (AFDC). This year a change in

the law extended the responsibility of the IRS to

collect child support for nonAFDC families.
KE

Information ReturnsProgram

In 1980, 547 million information documents

were received. More than 358 million information returns were received by the IRS from businesses and organizations reporting interest, dividends and other payments. Over 303 million of

these were submitted on magnetic media. The

Social Security Administration, which under

combined annual wage reporting receives and

processes Forms W-2, received information

from over 189 million Forms W-2.

The IRS received over 100 million pre-1 974 Series E savings bonds redeemed in 1980 from the

Bureau of Public Debt for inclusion in the information returns program. These bonds date back

to 1941. Since 1973, U.S. government bond redemptions have been reported to the IRS on

magnetic media,

The IRS will continue to match most information

returns submitted on magnetic media to verify

that correct amounts are reported on taxpayers'

Information Returns

Reported on Magnetic Media

Tax Documents Reporting

Year (thousands) Entities

1967 36,492 1,048

1968 47,686 2,426

1969 58.951 2,963

1970 68,300 4,637

1971 91,449 8,504

1972 115,008 12,758

1973 144,533 13,128

1974- 185,554 21,862

1975- 216,839 32,486

1976* 248.106 35,013

1977* 275,423 39,980

1978- "269,936 38,417

1979* 303,339 43,840 .

:Dot revised from previous annual report.

Cal:hdar year data. Dam for 1973 and before covers

the6 month period January through June,

Note: For 1978 and subsequent years the volumes

shown do cot include Form W-2 and W-2P Processed

by the Social Secumy Administration under the con,

pired annual wage reporting system,

returns. Also, of the information returns submitted this year on paper, approximately 25 percent

will be matched compared to 20 percent last

year. A new form, 1099 NEC, was provided this year

for persons ina trade or business to report fees,

commissions or other compensation totaling

more than $600 for the year paid to anyone who

is not an employee.

In 1980 the IRS notified over 2.1 million taxpayers of potential discrepancies between income

reported on their tax returns and income reported on information returns. Also, 1.4 million taxpayers were sent notices of apparent failure to

file tax returns based on information returns.

This year the IRS began using information returns in selecting income tax returns for examination and for use in connection with actual examinations, Next year informalion'documents

also will be used to locate and contact taxpayers

who filed income tax returns in previous years

but failed to do so for the current year,

International Operations

To conduct the business of the IRS outside the

territorial boundaries of the United States, the

Office of International Operations (010) has foreign posts in key cities around the world. Because of the steady growth of the U.S. citizen

population and business investments in foreign

countries, this year the IRS increased the number of posts from 14 to 16, adding offices in

Nassau and Vancouver. The Tehran post, which

was closed in January 1979, this year was relorated to Jidda, Saudi Arabia.

Foreign posts are headed by revenue service

representatives (RSRs) who manage the examination, collection and taxpayer service programs

at the posts

,

in addition to conducting specialized investigations in support of U.S. domestic

examination and criminal cases. Beyond this,

RSRs serve as liaisons with foreign tax authorities in both treaty and nontreaty countries.

Compliance Overseas

In 1980 over 16,000 returns were examined and

nearly $250 million in additional tax and penalties were recommended. While about 20 percent

of these returns were examined overseas, most

returns, including those of foreign entities doing

business in the U,S. or U.S. business controlled

by foreign interests, are examined in the U.S. In

October 1978 Congress enacted sweeping

changes for the taxation of U.S. citizens working

Sao PaL110

U.S. Taxpayers Residing Overseas

(in thousands)

ULM

LKM

Johannesburg

HIM

1960 1965 1970 1975 1980

31

overseas. During this past year 010 examined

the first returns filed since the change and the

effect of this legislation is being evaluated for

Treasury and Congress.

Assisting Taxpayers Abroad

Approximately 150,000 taxpayers visited offices

in over 120 cities in 68 countries seeking tax assistance and 1,800 taxpayers attended 84 tax

seminars sponsored by IRS. Seven military tax

workshops were conducted attracting over 550

participants who in turn helped thousands of

armed service personnel overseas prepare their

own tax returns.

Tax Treaties

The U.S. has income tax treaties with forty

countries and estate tax treaties with thirteen,

designed to eliminate double taxation, remove

tax barriers to trade and investment and curb tax

avoidance.
32

In 1980 IRS representatives met with treaty partners throughout the world to develop the framework for improved exchanges of information and

for the resolution of double taxation cases. By

exchanging information under the provisions of

tax treaties, the IRS enhances worldwide compliance with U.S. tax laws, mitigates instances of

double taxation and assists U.S. businesses in

securing uniform treatment of their international

transactions. We also continued to work closely

with the Puerto Rican Department of Treasury

and the Virgin Island's Department of Finance to

resolve double taxation cases and to exchange

taxpayer return information.

Employee Plans A taxpayer compliance measurement program

(TCMP) for employee benefit plan returns was

started during 1980 to examine random samples

of returns to ensure continued compliance with

the Employee Retirement Income Security Act.of

1974 (ERISA). Data gathered during the examination of these returns will be used for planning

future examination programs, improving the selection of returns for examination and identifying

needed changes to the Forms 5500 series returns and instructions. Under the program,

which began in January 1980, approximately

18,000 Forms 5500 and 5500C returns with

plan years beginning in 1978 will be examined.

An ERISA noncompliance enforcement program

was established this year to bring into compliance those employee benefit plans that received

favorable pre- or post-ERISA det~rmination letters but failed to comply timely with the law, final

regulations or other ERISA requirements. The

program is designed to protect the rights and

benefits of plan participants by providing limited

relief from sanctions for those plans that voluntarily agree to comply with ERISA and restore

benefits to participants that were not provided

because of failure to comply timely with ERISA. A revenue procedure issued this year concerning simplified employee pension (SEP) plans

gives guidance to sponsors seeking rulings and

opinion letters for prototype SEP plans. SEPs.

made possible by the Revenue Act of 1978, allow an employer to contribute annually up to the

lesser of 15 percent of compensation or $7.500

to each participating employee's individual retirement account or annuity (IRA). A model SEP

agreement- Form 5305-SEP- available now.

isa qualified SEP with no further IRS approval

when an adopting employer executes it properly. A post-review program was initiated to ensure

that all 17 key districts are uniformly applying

the law and IRS procedures when issuing determination letters on the qualification of plans. Under this program determination letters issued on

the qualification of plans and the tax-exempt status of related trusts by key districts are subject

to selection for post review by the National Oflice.

During the year7 regulations and 32 revenue

rulings and procedures were issued, as well as

4,621 National Office opinion letters, on master

and prototype plans dealing with Keogh plans,

corporate plans and individual retirement accounts and annuities, In 1979 the IRS completed a review of pre-ERISA revenue rulings for modification, restatement, obsolescence or revocation and during the current year began making

public the results of this review.

Advance determination letters are issued by IRS

on the qualification of pension, profit-sharing

and other employee benefit plans, During the

year 168,974 determination letters were issued

on corporate and self-employed plans

-an increase of 20 percent over 1979. Also, 19,378

plans were examined to determine the qualification of plans in operation, to verity the employers' allowable deduction for contributions to

plans and to assure that the rights and benefits

of plan participants are protected.

Exempt Organizations

During 1980 the Exempt Organizations activity

issued or revised8 regulations, 35 revenue rul- ings and procedures, 374 technical advice * memorandums, 19 announcements and 4 pubfications, and examined 23,807 exempt organization returns. In addition, 52,699 applications,

reapplications and requests for rulings from or- ganizations were acted on. A total of 22,582 organizations exempt under

provisions of Internal Revenue Code sections

501 (c)(3) through 501 (c)(8) have been identified to be examined under the taxpayer compliance measurement program (TCMP). Approximately 5,500 TCMP returns will be examined in

each of the four fiscal years beginning Oct. 1.

1980.

Examination guidelines were published to alert

examiners to various private benefit or inurement problems that may exist in the operation of

home health care organizations. The examina- tion coverage in this area increased from five to

ran percent in 1980.

The use of new guidelines that provide uniform procedures for identifying, investigating and examining organizations employing questionable

claims of tax-exempt church status have assisted in identifying such organizations and resulted in successful litigation against many,

33

On May 5th and June 6th. 1980, the District

Court for the District of Columbia in the case of

Green v. Miller supplemented and modified

a

1971 injunction prohibiting the IRS from recognizing racially discriminatory schools as tax-exempt under IRC 501(c)(3). Under the court orderthe IRS is prohibited from recognizing the

tax exempt status of private schools in the State

of Mississippi that have been adjudicated discriminatory or have been formed or expanded at

the time of public school desegregation and

cannot demonstrate that they are not racially

discriminatory.

The order further requires that IRS survey all pri.

vate schools in Mississippi to identify those that

were created or expanded at the time of racial

desegregation of the public schools. The IRS

must then review facts andcircumstances to determine if these schools discriminate in admissions, employment, scholarships, loan programs, athletic and extracurricular programs. By

terms of the order the IRS must report to the

Court in six months and then on each July1 for

the next three years.

With respect to schools outside of Mississippi,

the IRS was prohibited by sections 103 and 615

of the Appropriations Act of 1980 from spending

any funds during the fiscal year to carry out pro.

posed revenue procedures setting forth standards similar to those required by the court order or to adopt new procedures that would

cause the loss of tax exempt status. In these

schools the IRS is applying the procedures and

examination guidelines in effect before Aug. 22,

1978,
34 1 Managing the System 35

Research and OperationsAnalysis

During 1980 the IRS revised its long-range planning process to place greater emphasis on the

analysis and executive assessment of critical issues and problems. The new process, including

periodic executive issues conferences,a Servicewde research plan and a strategic plan document, will be phased in during 1981. Also,~ this 0

year the IRS establisheda permanent unrep rled income research group.

Major Research Projects

Throughout 1980 IRS information reporting programs were reviewed, a project was begun to

measure compliance in reporting nonemployment compensation on the newly established

Form 1099-NEC anda study on the feasibility of

extending information reporting to bearer instruments continued.

Followinga two-year pilot study the IRS decided

to phase ina program in which payers of nonwage income may satisfy both federal and state

information reporting requirements by submitting a single magnetic tape of payments to the

IRS that will, in turn, generate secondary tapes

for state revenue agencies.

This year, as provided by the Revenue Act of

1978, the IRS begana study to simplify all individual income tax forms and instructions working with private design and language consultants. The study provides for a preliminary report

to be sent to Congress in November 1980, while

the IRS and the contractor will continue to test

and refine the proposed new forms and instructions during 1981.

The IRS continued studies to deterrnine compliance with some of the approximately 90 provisions in the Internal Revenue Code that allow

taxpayers to deter certain tax consequences to

later years. The tax return examination phases

of several studies were completed during the

year and the collected data are being analyzed

to determine compliance levels, tax consequences and the need for continued efforts in

each area, These studies involve state income

tax refunds, gains on sales of personal residences and sales of stocks with cost basis reduced by splits or nontaxable distributions.

Other studies dealt with deferred gains on installment sales, amortization of changes in accounting methods, recapture of certain deductions on multifamily housing projects insured by

the Departrpent of Housing and Urban Development and tracking amortization or depreciation

on certified historic structures. Efforts also were

begun to track certain other tax benefits, such

as the once-in-a-lifetime exclusion on gains from

the sale ofa principal residence and special

farm valuations for estate tax purposes,

The IRS continueda study of the highway excise tax structure and different tax funding methods for the highway trust fund by sending questionnaires to IRS personnel engaged in the managemeni, examination and collection of taxes

dedicated to this fund. Treasury delivered its first

progress report on this study to Congress this

year and the final report is due in April 1982.

Taxpayer Compliance Measurement

The taxpayer compliance measurement program

(TCMP) is the basic IRS research activity for estimating the nature and extent of tax law compliance. The results are used to plan enforcement

programs, improve computer selection of returns for examination, allocate IRS resources,

formulate taxpayer information programs and

improve tax return forms and instructions.
This year the IRS completed TCMP examinations of a sample of corporation income tax returns filed in 1978 and started examination of

randomly selected employee plan returns

(Forms 5500 and 5500C), individual returns

(Forms 1040 and 1040A) and exempt organization returns (Form 990 series).

Statistics

Statistics of Income (SOI) publications issued in

1980 included preliminary reports for individual

tax returns for 1978 and unincorporated businesses for 1977, plus complete reports of individual returns for 1977, unincorporated businesses for 1976 and corporations for 1975.

The 1978 preliminary report for individuals contained statistics on the residential and business

energy investment credits provided by the Energy Tax Act of 1978. Data reflecting the effect of

other tax legislation as well as information on

high-income taxpayers also were shown.

This year the IRS published its first supplemental

report on domestic international sales corporations (DISCs), presenting information on products and services exported, by country for

which the exports were destined. Two other

supplemental reports provided information on

the foreign income and taxes of U,S, corporations claiming a foreign tax credit and on the operations of foreign subsidiaries of U.S. corporations.

During the year the IRS also provideda report

dealing with the sale or exchange of capital assets for tax year 1973, classified by type of asset, by the amount of adjusted gross income

and by the length of time the assets were held.

Other SOI publications completed in 1980 included a study of private foundations for 1974

anda report on individual retirement accounts

for returns filed in 1976.

SOI publications may be obtained from the Superintendent of Documents, U.S. Government

Printing Office, Washington, D.C. 20402.

In 1980 the IRS furnished the Department of Labor a magnetic tape file of a sample of returns

for employee benefit plans for 1977 and providad the Treasury Office of Tax Analysis (OTA) a

magnetic tape file containing income tax return

data froma sample of small corporate businesses and their owners for use in a special

study. Work also began on developinga system

to provide OTA with data fora report to

Congress on the effect of the Crude Oil Windfall

Profit Tax Act of 1980.

The IRS also furnished OTA statistics on DISCs,

taxpayers who participated in or cooperated

with an international boycott and the revised

system of taxing domestic corporations on their

operations in Puerto Rico and U.S. Possessions.

Tax Models

The five basic tax models-individuals, corporalions, sole proprietorships, partnerships and

estates- used to make timely estimates of the

potential impact and revenue effects of proposed tax legislation were updated in 1980. The

models consist of computer programs to tabulate and analyze the most current SOI data available in these areas. Under a federal-state exchange program state governments can obtain

copies of the individual income lax model file for

their tax administration purposes. The public

may purchase from the National Archives the

same file without data identifying taxpayers.

Legislative Analysis

This year the IRS developed 16 implementation

plans to administer new tax legislation.

37

Requests for Tax Rulings and Technical Advice (Closings)

Subject .

Total

Administrative Provisions

Changes in Accounting Methods

Changes in Accounting Periods

Earnings and Profits Determinations

Employment and Self-Employment Taxes

Engineering Questions

Estate and Gift Taxes

Excise Taxes

Individual income Tax Matters

Corporation Tax Matters

Technical Activities

During the year IRS acted on 31,284 requests

for technical advice, including 21,293 requests

for changes in accounting m6thods and periods,

and issued 456 revenue rulings and revenue

procedures.

Letter rulings are written statements issued to

taxpayers interpreting and applying tax law to

specific sets of facts. Such rulings provide guidance concerning the lax effect of proposed

transactions. Letter rulings are not precedents

and may not be relied upon by taxpayers other

than the recipient of the ruling.

Technical advice is issued by the National Office

at the request of district offices to provide guidance on the proper applicaton of the tax laws to specific facts in connection with audits of taxpayers' returns or claims for refund or credit.

Revenue rulings are interpretations of the tax

laws published in the weekly Internal Revenue

Bulletin to inform and guide taxpayers, practitioners and IRS personnel.

Taxpayers' Field

Total Requests Requests

31,284 29,869 1,415

107 76 31

7,980 7,980

13,313 13,313

1,298 1,298

1,041 335 706

214 155 59

497 369 128

160 75 85

2,223 2,097 126

4,451 4,171 280

Internal Revenue Bulletin

The weekly Internal Revenue Bulletin announces

official rulings and procedures of the IRS and

published Treasury Decisions, Executive Orders,

tax conventions, legislation, count decisions and

other items of general interest. Bulletin contents

ofa permanent nature are consolidated semiannually into Cumulative Bulletins. Weekly and

semiannual issues are available to the public

through the Superintendent of Documents, U.S.

Government Printing Office, Washington, D.C.

20402.

During 1980 the Bulletin included 398 revenue

rulings, 58 revenue procedures, 15 public laws

relating to internal revenue matters and 19 committee reports, 80 Treasury Decisions containing

new or amended regulations, 19 delegation orRevenue Rulings and Revenue

Procedures Published

Type Number

Administrative 20

Updated Procedures

During 1980 the IRS provided revised procedures for issuing rulings and determination letters and for entering into closing agreements,

provided revised procedures for furnishing technical advice to district directors and chiefs of appeals and published a complete list of no-ruling

areas that provides for early announcement of

those issues added or deleted.

Employment taxes 19

Estate and Gift Taxes 46

Excise Taxes 37

Exempt Organizations 35

Income Taxes 260

Employee Plans 31

Tax Conventions8

Total 456
38

ders, I Treasury Department Order, 22 notices

of suspension and disbarment from practice before the IRS, 253 announcements of general interest and 3 court decisions.

Art Print Panel A new advisory group was created this year to

advise the IRS on the valuation of art prints. The

an print panel consists of print publishers, distributors, retailers and curators and will review

taxpayer appraisals to determine whether

claimed values are appropriate. The panel will

help the IRS cope with abusive tax shelters that

use inflated appraisals of art print publishing

ventures.

Internal Audit

Additional revenue of $150 million accrued to

IRS when management acted on Internal Audit

reports that strengthened controls, improved operalions and brought about better service to taxpayers. Top managers were provided with a better perspective on how their functions operated

through 42 coordinated audits that sampled offices to evaluate IRS programs nationally and regionally. Abstracts of Internal Audit findings are

distributed monthly to IRS officials to alert them

to areas that may need increased management

attention. Reports are also made to top management on the implementation and effectiveness of

actions taken on General Accounting Office reviews of IRS activities.

This year Internal Audit also establisheda group

of auditors to review the design and developmerit of new and significantly modified aulomatic data processing systems, These reviews determined whether internal controls, documentation standards and audit trails existed and

whether controls were cost effective, efficient,

comi5liedwith legal requirements and carried

out management policies prescribed for the system.

Internal Security

Internal Security Division investigations to protect the integrity of the IRS resulted in the arrest

or indictment of 107 taxpayers and tax practitioners and 65 IRS employees or former employees and 89 persons were convicted or pleaded

guilty. Of these convictions, 20 were for bribery

and 14 were for assault while the rest involved

conspiracy to defraud the government, obstruction of justice, embezzlement, disclosure of confidential tax information and impersonation of a

federal officer.

One investigation uncovered corruption involving members of an IRS unit that appraises values on real property. Bribes estimated at

$62,000 were paid to some IRS employees and a supervisor for placing low appraisal values on

property for federal estate and gift tax purposes.

The appraisals were estimated at $17 million be

low fair market value and the potential tax loss

to the government was approximately $4.5 million. Former IRS employees, executives in private industry, attorneys and certified public accountants were among the 13 defendants in this

case. All were convicted,

Assaults and threats against IRS employees increased from 455 in 1979 to 508 in 1980. The

Division protects all IRS employees so threatened or assaulted while perlorming their duties

and seeks vigorous prosecution of these cases.

In addition to investigating criminal misconduct

or irregularities affecting IRS employees or operations, Internal Security conducts background

investigations to determine the suitability of applicants and newly hired employees. The Division completed 11,727 background investigations of employees during the year and conducted police record checks on all persons considered for temporary appointments. These investigations and record searches resulted in the rejection of 107 job applicants and dismissals,

suspensions, reprimands, warnings or demotions against 376 employees. In addition, the Division conducted 527 investigations involving alleged employee misconduct and 128 of these

investigations resulted in exoneration of the employees involved.

Integrity Program

Continuing its efforts to assist IRS managers in

maintaininga high degree of employee honesty,

the Inspection Service's integrity program is

aimed at preventing fraud, waste and error. This

program includes reviews and investigations to

detect and deter material fraud and weaknesses

in controls.

The Internal Security Division continued to increase the number of integrity awareness presentations to IRS employees, which include videotapes that realistically portray bribery situa

tions as well as other possible integrity breaches

employees may encounter.

Fiscal Management

During 1980 savings of about $1.4 rnillion were

reported and verified througha managementgenerated savings program that rewards managers who cut costs. This procedure allows

managers to reapply half of the saAngs resulting

from their cost-cutting initiatives to programs under their control that they determine to be most

in need of additional resources. The balance is

used to deal with Servicewide problems or is

given up in the next year's budget.

Personnel

In implementing the Civil Service Reform Act this

year the IRS developed critical job elements and

performance standards for managers and management officials covered under merit pay and

implementeda Servicewide merit pay performance appraisal system. In addition, critical job

EE

elements and performance standards were established for approximately 55,000 employees

under 300 different standard position descriptions not covered by merit pay. The Senior Executive Service (SES) and the federal equal opportunity recruitment program were implemented, the Executive Resources Board was revised, a Performance Review Board was established

and all personnel training programs have been

or are being revised to reflect new statutory and

regulatory requirements.

Recruitment

This year the IRS negotiated an agreement with

the Office of Personnel Management (OPM) to

accept fully delegated authority to examine and

certify candidates for the internal revenue agent

occupation nationwide. This delegation of authority _

with an improved equal employment

opportunity affirmative action program, targeted

advertising anda new rating schedule- will improve the timeliness and effectiveness of recruitment. The IRS is negotiating for similar authority

to recruit and examine for additional occupations unique to IRS, such as revenue officer and

tax auditor.

Labor Relations

This year the negotiation ofa master labor

agreement continued with the aid of the Federal

Mediation and Conciliation Service.

Labor relations information is provided to field

offices biweekly through the Labor Relations Report, a newsletter for executives and personnel

staffs.

Awards and Recognition

Joseph T. Davis, Assistant Commissioner for Resources Managemeni, received the National Civil Service League Career Service Award this

year. In September, Deputy Commissioner William E. Williams and Assistant Commissioner

Davis were two of only forty-nine federal executives to receive the SES Distinguished Rank

Award from the President. In addition, four other

IRS executives received SES Meritorious Rank

Awards from the Secretary of the Treasury. They

were: Thomas Cardoza, Western Regional Commissioner: William Waters, Mid-Atlantic Regional

Commissioner; Americo Afford, Mid-Atlantic Assistant Regional Commissioner for Resources

Management, and Joseph Kump, Fiscal Management Officer. Also, 56 employees received

Presidential Letters of Commendation for contributions resulting in benefits of $5,000 or more
tE

or for exceptional achievement in specific Programs and 49 more were recommended to receive commendation letters.

Awards

presented under the IRS incentive

awards program included 13 Commissioner's

Awards and nearly 13,000 awards to employees

for adopted suggestions, sustained superior pertormance and other special acts or services,

saving about $3.3 million.

other Personnel Programs

The IRS has replaced its alcoholism Program

witha broadly based employee assistance program through which employees troubled by any

personal or emotional problem will be counseled, at their request, to help them identify

problems and motivate them to seek professional assistance

The IRS is conducting tests in eleven offices under OPM's experimental program to examine

and evaluate schedules that allow flexible and

compressed working hours as well as part-time

employment. These tests are being monitored

through the use of employee questionnaires, onsite research coordinator reports and an analysis of production data. Information and conclusions concerning the program will be reported to

IRS top management and to OPM in May 1981.

Centralized Services

In the second year of centralized services, instructions and guidelines were issued to bring

about the uniform processing of work documents by all districts, A new quality measurement system was developed as well as a computerized work planning and control system. Nationwide implementation of both systems was

started in the fall of 19BO.

Facilities Management

This year the IRS began

a major building program in support of the service center replacement system that involves the replacement of 'Ifmost all automatic data processing equipment in

the ten service centers. The design for the first

group of five service centers was completed in

1980 and by 1983 now computer rooms will be

finished in all centers.

An IRS/General Services Administration task

force on energy conservation completed an onsite survey of all IRS service centers and established plans and schedules for immediate energy conservation. The measures recommended

will result in energy savings of up to 33 percent

based on 1975 use. This energy savings could

keep approximately 3,600 average homes Comfortable through one entire heating season.

Management's continued emphasis on reducing

the number of calls placed over the federal telecommunications system network enabled the

IRS to absorba tariff rate increase of approximately $160,000 without additional cost.

Paperwork Management

The IRS continued its efforts to eliminate unnecessary internal management reporting, Canceling 26 reports in 1980 for annual savings of approximately $540,000

Disposing of some 185,000 cubic feel of records and retiring nearly 432,000 cubic feet to

federal record centers resulted in the release of

space and equipment valued at $6.9 million.

During 1980 the IRS completed testing and evaluating equipment for the wage information retrieval system (WIRS), one of the largest Computer-assisted microfilm retrieval applications in

the country. This program, conducted at the Andover Service Center, is an integral part of the

federal government's effort to eliminate duplicate information reporting by the public.

Other Facilities Programs

The IRS had 4.5 disabling injuries per million

staff hours worked in calendar year 1979, compared to 3.2 disabling injuries per million staff

hours the year before. IRS employees drove 121

million miles with an accident frequency rate of

5.2 accidents per million miles driven. In 1978,

employees also drove 121 million miles. but had

an accident frequency rate of 5.5 accidents for

each million miles driven.

Braille Machines and reading machines to aid research by visually handicapped taxpayer ser- vice employees are being tested and evaluated

at seven Pilot locations around the country.

Security

During 1980 the IRS reviewed and evaluated se.

curity at computer sites, developed systemic

and procedural safeguards and assisted system

designers. The IRS also conducted safeguard reviews of federal, state and local governmental

agencies that receive taxpayer information to

assure that those agencies comply with IRS security standards. IRS has initiated a risk analysis

program to examine actual and potential threats

to the security of automatic data processing in- stallations and systems and to recommend cost

beneficial safeguards to reduce the risk of loss, alteration or unauthorized disclosure of sensitive

automated data.

Training

This year the IRS conducted 555 training

courses, providing some 96,700 Opportunities for individual training, with some employees participaling in more than one training activity dur- ing the year.

41

A new training plan has been adopted, calling for about one-half of the training curriculum in

the next decade to be delivered at the larger POSts-of-duty rather than in centralized classrooms. This will result in a need for fewer in. structors and Savings in travel and per diem.

The IRS also conducted

a revised executive development program, added a new tax administration course to the executive training curricu- lum and introduced a new computerized system

for administering and monitoring individual de- velopment of executives. A new training program prepared internal revenue agents to summarize the prosecution's case

or

to give expert testimony in trial appearances.

Pretrial and during-trial duties and actual pre- sentation of expert testimony are all stressed during the training.

Training also was developed to help problem

resolution officers manage their program and to

learn to identify systemic and procedural prob- lems when attempting to resolve taxpayer complaints not satisfied through normal IRS chan. nels.

In response to passage of the Crude Oil Windfall Profit Tax Act of 1980, training was developed to

provide selected examiners with an understand- ing of the law and congressional intent. informa.

tion about required examinations and verifica. tions under the Proposed regulations and an

overview of the report writing implications of the Act.

Other new training programs developed in 1980

covera basic and advanced statistical sampling

course for revenue agents, combined annual

wage reporting, disclosure orientation for ser-

'Ace Center employees and illegal

tax

Protester training for employees who have public contact.

And, the IRS has entered into an agreement with

Arkansas Enterprises for the Blind so that some visually impaired students will receive IRS train- ing needed for employment with the IRS.
EB

Equal Employment Opportunity

From July 1979 to July 1980, full-time regular

employment increased by 2.4 percent. The

number of women employed increased 6.1 percent and minorities by 12.6 percent. Women increased their representation in the higher

grades from 5.3 percent of the positions at GS13 and above to 6.5 percent and minorities from

6.5 percent to7 percent. The employment of

women and minorities also gained in such key

jobs as revenue agent, attorney, criminal investigator and appeals officer.

Nationwide, IRS offices observed such special

events as Black History Month, Women-in-Government Month, Hispanic Heritage Week and

Asian/ Pacific American Week. All managers

and executives received actual employment opportunity (EEO) training as part of merit pay and

SES training, while other EEO training was offered in courses such as that given to special

emphasis coordinators.

IRS contract awards during 1980 totaled

$23,238,000 to small businesses and

$6,020,000 to minority and disadvantaged firms.

Data Services

The past year has been

a period of transition

with Data Services preparing for the equipment

replacement program (ERP). Two divisions were

merged to farma Tax Systems Division, consolidating analysts and programmers; guidelines

were established for systems development; improved procedures were introduced for analysis,

design and programming, and greater emphasis

was placed on use ofa high-level computer programming language.

The service center replacement system (SCRS),

the first portion of ERP, moved closer to realization with the issuance of a formal invitation to

the computer industry to Submit bids for the system. Another step toward SCRS was taken with

nationwide installation of the data communirations processing system (DCPS). DCPS currently augments the integrated data retrieval system

and will be coupled with SCRS.

In 1980 Data Services worked with its IRS users

to design and program changes that would eliminate the need at ten service centers for manually sorting returns and documents by district office code. Beginning Jan. 1, 1981, service centers will no longer sort most tax returns and related documents by the geographic locations in

which taxpayers reside. Previously such sorting

was done for control and accounting, but these

procedures will now be automated. It is estimated that this refinement will save the IRS $2.2 million when fully implemented.

Data Services also continued to respond to user

needs for changes and improvements to existing

programs. Currently there are more than 2,700

computer programs active in the National Office

alone to meet user requirements.

National Computer Center

With construction and renovation continuing at

the National Computer Center (NCQ, five computer systems, the library of some 125,000 magnetic tapes and related functions were moved to a permanent location in an addition to the existing building.

Wftftw,;10 41111111 sairsisiftJ-4_FZ1

As of July the number of taxpayer accounts on

the individual master file had grown to 117.2

million, an increase of 2.8 percent over the

same period in 1979 The business master file

grew to 22.9 million accounts- 9.1 percent

above 1979. The exempt organization, employee plans and individual retirement account master files contain 1.1 million, 1.3 million and

260,000 accounts, respectively~

Another computer system, making

a total of

nine, was installed and producing in March,

making it possible for NCC to accelerate the

processing of more than 300 million information

documents to assist in screening returns for examination.

Detroit Data Center

The payroll system, which services all of IRS,

was converted to

a new computer system that

now handles the bi-weekly payroll for more than

90,000 employees, As the IRS'central site for

management information systems, the Data

Center generates about 150 personnel and fl

cal reports, and more than twice that many for

other projects each month. This year the DatasCenter also has provided TCMP tabulations,

management information reports and special

evaluations such as the casino/racetrack win.

nings compliance study.

Chief Counsel

The Chief Counsel, an Assistant General Counsel of the Treasury Department, is the chief legal

officer for the IRS and is

a member of the Commissioner's executive staff. As such the Chief

Counsel advises the Commissioner on matters

Pertaining to the administration and enforcement

of the internal revenue laws and related statutes,

as well as on nontax legal questions.

The Chief Counsel is assisted by

a Deputy Chief

Counsel (General),

a Deputy Chief Counsel (Liligation), a Deputy Chief Counsel (Technical) and

seven regional counsels.

The Office of Chief Counsel employs over 900

attorneys, making it one of the largest law firms

in the country. These attorneys are located in

the National Office, the seven regional counsel

offices and 45 district counsel offices.

Approximately 40 percent of attorney time is

spent handling litigation in the United States Tax

a]

Court. The attorneys also advise the IRS and assist the Department of Justice on refund suits,

criminal tax cases, suits, seeking the disclosure

of files and documents of the IRS, collection

suits, and nontax litigation involving the IRS in

federal and state courts.

In 1980 the Chief Counsel library began to reclassify the 100,000-volume collection on laxation, legislation and economics. The project will

be accomplished with an automated cataloging

system, allowing the library to participate in the

federal bibliographic data base, greatly expanding reference and interlibrary loan service.

Criminal Tax

For 1980 there were 2,726 referrals by Counsel

for prosecution and some 19,000 staff hours

were spent on legal assistance to Criminal Investigation Division,

Procedures for processing grand jury requests

and evaluations were revised during the year to speed up to the handling of such matters. Dead- lines were established for regional and Chief Counsel review of requests for the initiation of

grand jury investigations. In addition, Chief

Counsel established procedures for providing evaluations of the results of grand jury investiga. tions to district counsels. The IRS now is provrid- ing a faster response to United States Attorneys'

requests for grand jury assistance and evaluReceipt and Disposal of

Criminal Tax Matters

Prosecution Cases Received

From Criminal Investigation

Total Opened

Total Closed

2,267

3,702

Counsel Declined 523

Department of Justice Declined 632

U.S. Attorney Declined 655

Prosecutions Completed 1,892

Opinions

Pending Beginning

Total Requested

35

109

Total Rendered 97

Pending End 47
44 45

ation of the results of grand jury investigations,

In United States v. Clardy, 612 F. 2d 1139 (9th

Cir. 1980), the circuit court upheld the IRC section 7206(2) conviction of an individual who sold

tax shelter schemes that involveda fictitious

"paper trail" to justify certain interest deductions.

In United States v. Peister, No. 78-1961 (1 Oth

Cir., decided Aug. 4, 1980), the court upheld

the conviction ofa tax protester who useda

church /vow of poverty defense ina section

7205 prosecution. In upholding the conviction

the court found the church/vow of poverty assertions insincere.

EP/EO

During 1980 the Employee Plans and Exempt

Organizations Division developed regulations

implementing the Employee Retirement Income

Security Act of 1974 (ERISA), the Tax Reform

Act of 1976 and the Revenue Act of 1978. Regulations were published in proposed, temporary

or final form on such matters as the limitations

on contributions to and benefits from employee

plans, the elapsed-time rules for minimum vasting and participation requirements for employee

plans, the rules for medical rembusement plans,

the rules for voluntary employee benefit plans

and the. rules for disposition of private property

and self-dealing for private foundations.

Employee Plans and

Exempt Organizations

Division Cases Received

Type of Case

Revenue Rulings 46

Letter Rulings 29

Technical Advice 41

Other Advice 28

Legislation

Regulations 11

Miscellaneous is

Total 173

General Legal Services

General Legal Services attorneys tried 103

cases with 781 hours of trial time in 1980, Litigation in the personnel and labor areas increased

substantially again this year and questions in2M

HIM

him

lm~

1976 1977 1978 1979 1980

volving matters of ethics also rose sharply due

to the enactment of the Ethics in Government

Act of 1978, The Division also is responsible for

reviewing the financial disclosure statements

that IRS and Chief Counsel officials are required

to file under the Act.

General Litigation

The General Litigation Division furnishes legal

assistance to the IRS in connection Win the collection and internal assessment procedures relating to federal taxes. During the past year the

constitutionality of the crude oil windfall profit

tax has been challenged; several states have revived attempts to obtain federal tax refunds

through local escheat laws; the issue of whether

General Litigation Cases Received telephone companies are to be considered

Types of Cases- Regions: 1979 1980

BankrupteyAct Proceedings 2.104 3,211

Miscellaneous Insolvencies 70 80

Decedents' Estates

Suits to Collect Taxes

386 339

633 754

Section 2410 (28 U.S.C. 241 0):

Interpleaders 302 352

Others 243 691

Injunctions 146 150

Disclosure and Testimony 461 505

Summons Cases

Erroneous Refund Suits

6.799 7,757

31 19

Miscellaneous Court Cases 1,357 1,857

Advisory Opinions

Tax Return Preparers:

Advisory Opinions

Court Cases

Total, All Regions

National Office:

Appeals

Advisory

4,870 5,120

12 13 7 12

17,421 20,860

1979 1980

226 335

324 360

Other Centralized Cases- 13 14

Total, National Office

Total, All Reglicins&

National Office

third-party recordkeepers under IRC

7609(aX3XC) because they issue credit cards

has been tested; tax protesters have continued

u~~,.;,tao,irnpede rolleclion of taxes through the

se or incorrect Forms W-4; the authork

ty of district directors to direct employers to

disregard Forms W-4 as false or incorrect was

established; IRS information-gathering during

audit in connection with its taxpayer compliance

measurement program has been challenged,

and the Supreme Court again upheld the broad

authority of the IRS to obtain information by

means ofa summons in United States v. Euge,

444 U.S. 707 (1980).

Interpretative

Much of the work of the Interpretative Division

during 1980 was in fulfilling its responsibility as

principal legal advisor to the division directors

under the Assistant Commissioner for Technical. A number of revenue rulings and technical

projects were considered, especially'in connection with IRS efforts 10 deal with tax abuse devices and questionable tax shelter schemes, In

addition, legal advice was provided on such

matters as the implementation of the new income tax withholding exemption provisions.

Legislation and Regulations

The Legislation and Regulations Division contin.

so 709 ued to develop regulations to implement the Tax

117,984 21,569

Includes actions for injunctions andtor dedaratory relief.

Reform Act of 1976, the Revenue Act of 1978,

the Energy Tax Act of 1978 and the Foreign

Earned Income Act of 1978. The Division also

Receipt and Disposal ofGeneral Litigation Cases

- National and Regional

Status

Pending Oct. 1, 1979

Received during year

Disposed of

Pending Sept. 30,1980

Interpretative Division Cases Received

Type of Case

Revenue Rulings

Letter Rulings

Technical Advice

Other Advice

Total

Court Man-Court Total

10,441 1.672 12,113

15,571 5,998 21.569

13,503 5,904 19,407

12,509 1.766 14,275

1975 1976 1977 1978 1979 1980

443 423 399 385 302 255

117 114 122 98 32 77

80 73 80 60 37 59

212 257 189 175 141 190

852 867 790 718 S12 Sol
[E

Receipt and Disposal of Legislation and Regulations Division Cases

Type of Case

Legislation 55 55 52 58

Regulations 319 96 90 325

Miscellaneous 66 I

Total 452 217 211 458

began to develop regulations to implement the

Crude Oil Windfall Profit Tax Act of 1980.

During the year the Division published 46 new final regulations, 18 temporary regulations and 58

proposed regulations, while the public participated in 27 hearings on proposed regulations.

Some of the regulations projects were: targeted

jobs credit, taxation of unemployment compensation, disability income exclusion, tax treatment

of certain homeowner associations, withholding

on gambling winnings, gas guzzler tax, various

aspects of the windfall profit tax, reporting with

respect to income from bearer certificates, deposit requirements for withheld income and

FICA taxes and recovery of excessive profits on

government contracts (Vinson-Trammell Act).

Rotund Litigation Cases Received

UM K~ iu.

1976 1977 1978 1979 1980

Pending Pending

110/11/79 Received Disposed 9/30/80

Tax Court Cases Received

(Total above bars

is total number 16,995

of cases.)

EM

69 75

URTIE

Tax cases other

than small cases

ULM

EM

MMM

Small tax cases

20,660

UM

1976 1977 1978 1979 1980

47

Tax Litigation

In test casesa district court in Delaware and the

Tax Court ruled that International Telephone

and Telegraph's 1970 stock merger with the

Hartford Fire Insurance Company could quality

asa tax-free reorganization under section

368(a)(1)(6), even though cash had been paid

for8 percent of the acquired corporation's

stock. The trial courts' opinions determined that

the statute's "solely for voting stock" requiremem could be satisfied when the corporation

acqui red at least 80 percent of the target corpoTax In Litigatlon-Tax Courl Cases

(in thousands of dollars)

ration's stock in exchange for its voting stock,

notwithstanding the remainder of the target

stock could have been acquired for cash. These

holdings reversed the IRS' position and the accepted position of the majority of the tax bar for

the last 40 years.

The First and Third Circuit Courts of Appeal reversed and remanded the lower courts' opinions, thereby sustaining the government's position that "solely" in the statute provides no exceptions. The issue is still pending in the Fourth

and Ninth Circuits.

All Tar Court CSSSS2 *"I Tes Caere

at*.

..,w T- antl Plataftlas -0-plifeente amse, Tanse, real Penalties 0-pripasse

or In DOW. claimed Dres. .1 In D"" CSSSS. Dispute athard retired

Cases DIM" Claimed DW-

.k" raised

Pendling

10/01/79 27.310 $3.707.483 1273.220 4,450 114.5W lin

R..W.d 20 2,047.890 28,777 7,949 11.318 so

Disposed' 13:6876'6 745,053 $234.921 15,217 11,5D1 5,389 6.787 $2,968 56 SM

Racm-ery Rate- 31.5% 75.6% 51.3% 59.2%

Pending

9/30/80 34,103 5,010.320 286.780 7.030 10.081 - Amount determined expressed

= percentage of

amount asserted or claimed, These amounts do not If,

clude proposed assessments that are agreed to by the

taxpayer at district or appellate conferences. In the

cass ofa claimed omripayment the rsco,,ely rates

shoom above represent the portion of the amount In dispute that win refunded to the taxpayer.

I Does not include an inventory of nondeficiancy -3

consisting of 70 cases pending 10/1 /79, 54 receipts, 39

disposals and 85 cases pending 9/30/80.

Includes both Small tax cases and other

Disposals include cases tried, settled, and dismissed.

Some of the determined amounts am for cases that

wene subsequently appealed.

Appellate Court Case Record

(Decisions-Refund Litigation and Tax Court Cases)

Court

Total Mo.

Courts of Appeals 242 195

Originally Vied in Tax Court -156 132

District Courts, 186 63

Supreme Court

I Of the cases originally tried in Tu Court, the Courts of

Appeals rendered 156 opinions In 214 dockets, incJudIng 187 dockets for the go-ment, 23 dockets against

the g-mment and4 dockets partly for the govern.

ment.

plarity for

east partly

Fe, the Agishad 1. AgehM the % % 111. %

80.6 40 16.57 2.9

84.6 20 12.64 2.6

73.3 20 23.3

3 3.5

2 01 the casse viginally tried in District Courts, the

Courts of Appeals rendered 86 opinions in 111 cases,

including 87 cases for the government, 20 agaimt the

goverrment and4 partly for the government.
48 Appendix

a

Trial Court Case Record

(Opinions Rendered-Refund Litigation and Tax Court Cases)'

Decided In lanno, -Number 20 .23 146 150 347 310 325 330 672 640

Of Gwenment 41.cel 50.0% 46.0% 60.3% 65.8% 552% 53.4% 49.8% 51.0% 52.5% 52.2%

Diecided in fainvor -Number 15 24 69 51 62 55 65 71 127 126

of Taxpayer -percend 37.5% 48.0% 28.5% 22.4% 9.9% 9.5% 10.0% 11.0% 92% 10.3%

Decided partially for the

Taxpayer and partially -Number53 27 27 219 215 262 246 481 461

for the G.-t -percent 12.6% ill 11.2% 11.8% 34.9% 37.1% 402% 38.0% 37.6% 37.6%

Total Opinions

Related Cases am reflected as one opinion, s647Tar Court opinions im,olhing 86tcasissotherthan

50 opinions in Count of Claims Involmng 57 Cases. Small Tax Court Casee.

3228 opinions ~n District Courts imtolving 250 Cases.

I On Cases for which decisions were entered during the

- 580 Tax Court opinions invohnng 615 Small Tax Cases. fiscal year.

Tal Court,

Geoff of DNOW Srnau Ted,

Cialme courts Q_ on- Total

1979 ISM 1979 IOW 11971 19W IM ISW 1979 111111110

40 50 242 228 628 580 652 647 1~2110 1,227

Contents

Tax In Litigation-Refund Suits'

(in thousands of dollars)

statue

1:11011,11cl Cuft court at claw" TOW

Nanniber Amoand Amount NumMer. AmOuld Amaxterl Number Ameand Arecand

of In h, .1 In to .1 In In

c- owpuw sum Cases DftpUW flow c- cup~ sulp

Perroling 10/01 /79 2.932 S504,896 793 $748,222 3.72531,253,118

Recithred 736 95.137 162 76,166 898 171=

D.p."W 1.01148 122.012 206 123,628 1.294 245.640

Amount in SuM M.lG6 $108,418 $198.524

Amount Not

Refunded 28,947 66,275 95.222

%Not Refunded 32.1% 61.1% 48.0%

pending 9130/80 2,580 478.021 749 7DD.760 3,329 1,178,781

I Cases in Courts of Appeal and the Supreme Court are perialfies and interest, and counterclaim amounts.

included under the columns representing the court Of

- Amount of taxes, penalties and asserrsed interest

origin. sought as,a refund.

Disposal, include cases tried, settled. and dismissed, sThat portion of the amount sought as

a refund that was

Amount in dispute includes Claims for refund of taxes. not refunded to the tupayer.

Statistical Tables

Table 1.-Internal revenue collections by

sources and by Internal Revenue regions,

districts, states and other areas/51

Table 2.-Internal revenue collections by

source/58

Table 3.-Internal revenue collections by

principal sources/60

Table 4.-Amount of internal revenue refunds

including interest/62

Table 5.-Number of internal revenue refunds

issued/63

Table 6. -Overassessments of tax as the result

of examination/63

Table 7.-Number of returns filed by Internal

Revenue regions, districts, states and other

areas/64

Table B. -Returns filed, examination coverage

and results (1980)/66

Table 9.-Returns filed, examination coverage

and results (1979)/68

Table 10.-Number of returns examined by

class of tax and by Internal Revenue regions,

districts and other areas/70

Table 11. -Additional tax and penalties

recommended after examination by class of

tax, and by Internal Revenue regions, districts

and other areas/71

Table 12.-Returns examined by Examination

Division/72

Table 13. -Results of collection activity/72

Table 14.-Civil penalties assessed and

abated/73

Table 15. -Appeals Division receipts and

dispositions of cases not before the Tax Court

(nondocketed)/74

Table 16. -Appeals Division receipt and

disposition of income, estate, and gift tax cases

petitioned to the Tax Court (docketed)174

Table 17.-Requests for tax rulings and

technical advice (ciosings)/75

Table 18. -Determination letters issued on

ERISA employee benefit plans/75

Table 19. -Number of returns examined by

type of exempt organization/75

Table 20.-Number of active entities on

exempt organizations master file/76

Table 21. -Disposal of exempt organization

applications/76

Table 22.-Internal revenue collections. costs,

employees and U.S. population/77

Table 23.-Costs incurred by Internal Revenue

Service by activity/77

Table 24.-Costs incurred by Internal Revenue

Service by office/78

Table 25.-Personnel summary/79

Chronological List -Commissioners of

Internal Revenue and Acting Commissioners

during transitory periods/80

Principal Officers-of the Internal Revenue

Service as of September 30,1980/82

Organization Chart/88

Map -of Internal Revenue Service regions,

districts, and service centers/ Inside back cover
50 1 Statistical Tables 51

Table 1-Internal revenue collections by sources and by Internal Revenue

regions, districts, states and other areas

(in thousands of dollars)

T-I=

oo'~.

IoIII-oVI -And-W,--

-- I-..

T-1- -*w _.M

MCA- V.,

"iI,oIIi uIMPI"-I

I- InI

(1) (2) (3) (4) (5) (6) (1)

~ ........ ....................... 519,375,273 n.379,01V "..89.00 M0,585.226 2.534.10al 3,3112.000

.. ........ ......... .."O,On 15...,122 .2.,041 9.1=40 69,514" ~,375 545.9113 Al-y .... ........ ... 3,522,197 301029 3.173,521 339087 2.797.105 %373 27.9M Ao~. 126,039 1.099 629 193,125 W5.N7 10.829 10,30

(SN (C)

0 072 W83 ,NO-

"7:0"6.74'

:510,1 9.182,103 16.2. 89,720

~:02' wg:m 11.47~ N7." U3 31,IW 56,305 30110 , .... ......... W 7,593,320 1,309 641 G'OOa.557 787.3M77' B rWVw ..... 711 WHO ....... (VI,mnt) ................. . M2.225 a'.7 490mG 102.7. .:9'149 W5 4..9 -Vd-

--1

-CUQ~. ... ..... .. 11,056,026 1.1197.695 8,777,398 1,4W.210 ?,=,074 .11, 0231

........... 39,659,092 9,157.7N 29,-~In 2,725.N3 7,102 2;0

po~-'

1 479.717 212,706 1,209,029 218,702

ph

,M

"ON':'- 1. .153 :.2,1,1 2~4.1

'I'm

187.6521

2

. 47.U7 ON 15w ............... 435 N

1:41-11 ~MI'ldID C) 13.715,826 970,N8 12J75,74D 1.656 700 1M

917.00 0I.MV

MAN 58 738 j-Y) 19,526932 3.082,042 15,489,02 2.350.598 13~G"83:1'79' 12.:W8 (NI 16.2W M2 1.662.677 13,UD.703 1.886,01 11:17 :1 IS 1.2:11 1 1~447 122 9,913.1`81 1,012.596

'11 307123 147.763

M

4.

36,318 90,421

(V"V 69:15a 899.625 6,712.203 1,25a.169 5.2w"N 112,W 52,487

%~'

z.,Ion (DII-") 2,355,639 496 BN 1391,570 184,674 1.589'an 230 17.029

6,039.036 WN0.114 9.03.700 31,391,242 ID7.393 3".779 AU-,

4'.5'7'1:171WO '.5W207:5741'6

36.810,278 1,096432 5.64I.N7 3,07 68.651

Go,

.

. .... .......

. .. (So.hr--)

N7.9m 645.700 3,1153,977 2.615 WW3

G-0

3461.428 AM 615 2,961,6DO WIN 2,424.026 939 30147

............ (N- Ca,oh,a) ........... 9.831.734 1.425 M6 6.8154,193 I.IM,921 5,637.427 477 70,368 j'C'ooo ......... .. W-~) .. ........ .. 1,978.481 2D4 577 1,718,718 472.511 1,228,548 1~173 16,487 j,c-.

................... 15,779,862 1,639,804 13,261,916 4.088.5 8968.341 WIN 106,935 '-hI. ... ..... ...... (T.n...).......... ...... 6,419.4a3 751,M2 5,30.421 1.038,203 4,307,416 49,498

_-,

C-,n.,,-

Rw. ............. .................. .... "AM., 0"J" -W,731.272 7,2ft- 60.053,22B M.- a.1. 85,832 1,659,664 8,306,09 1.114,951 7,182.231 17.104 71:903 C--'--

.- ....

::I ......:::: *::::::

.....

- f-' ZZ ~'7.09.500 2,1N 074 14,141.- 1.600303 12.431,412 'O'in 99.227

"'d,

25,097,3M 2,547.904 21,601.993 2.0406N 19.367,682 U.113 159,U

..

.

.

..... .... ..

(KI-ky)...

10.620,337' 980,7979 1..Ma 1,M5,W2 7.715AN 7,767

U 725 6,061,662 951,823 3,nMO9 MOM 2.826.373 80,974 Man

M~'A".

1.962.7% 194.258 1,706,309 M2,319 1~339,666 2n 14.D9O

M912 11.142

no

65,082 36S 9.72 .838 MAX4. =a.$ 4.3.432

A 712:'2"19 57:170 w:~% 208,455 .40 3M

3 5,024 Ch.p. 1178,978 ..29 ND 24,837,389 3.077,725 21,219,U3 341 720 198.401 I~495,684 W5,w 3,721.719 IORU4 2629,161 1'oN 26,970

M-oo.n).

VV 016 N,3s3 746,877 228.02 512,722 12 5.311 a7 645 11-11. 7.-.914 "OU.08 6,U9.817 1.777 .1.482

L..............

3.161,851 511.318 2~"W.621 567,503 2,078,613 126,024 18,481

s, I..,

I.-I). ....... ..... 13033743 1.69OB37 10.626,142 1,403,437 $.%3.W2 179.879 WN M:

-Iota) ............. 11.673,8091 M,105 9,651.161 I.OW.7D1 8,217.962 MuN 67.443

.

...... ... (No (1,) ........... .. 5410,155 05.16, 4.30 I'M M.823 3.336.811 a'M 31,056 ","a... 11.31.,M 5019161- II.NZ343 WMIS3 .8,W2 W826 1,443,692 131,W4 1.272.442 2N397 W41183 9,796 Cg"_ ::~:::: ::,:: A.- 21.M.3 I ..01.008 11A.,284 3.131,700 11,143.977 117:'4o12

.......... 851.446 95~389 W.786 221.D70 427.013

2 D'IjI. .................... ............. 15 649.8`6 2,781,478 11,303.230 Z906583 8,291,1108 13,783 91.051 No- ............ . ~Co-do 27,783.- 464.015 6,913 ON M'555 a.872.579 31,861 38'0,1 26 M 272312

'1'In 509,866 1,363,005 1.480 IB,OD3 o"=. I

.............. ............. .29691 858:631

~ Q:923 I.IN,276 4.325,2N I.M 31,4N 13~297,415 I,4W.3OO 5,M903 1.032,676 4,016,222 .2 37.762

........... .... .......

5 002.2M WI.7N 3,827,07 9M.1w 2,698,597 167.64. 28,W5

A-1I ......- ~.)

KIM On 1017071267 WMITIV 13.7.1,476 214.695 5MAIR ............... M 480 W,469 823.93a 121,517 697.679 4.740 a.,. :'..)

M__

.. .... ....... 1,179,2U I.,- 11_.~' 221.= 1.062,114 .003 11.9%

78174 818.171 251,681 NMI) W2 6MO .-Wu ...............

(-)

49710 M59 213M 1~423.409 28ON6 1.131,743 .on L.

P-iA

.. ..... .... ... (1511 (1) 34,055,637 5.158.610 27~171,169 5,521,M '.7. 226.365

. ........ 3,776.369 343.357 3.UI,523 757,225 2,555396 NO ID2 1340.992 366.085 3,698.451 552.M5 3,OID,721 -935 1 M, 10

5.'~

1,772.172 196,428 1.486,577 378,331 1.095,30

1 12,878

.oF

al. Cq. ..... .... (Ut.h)

j5oe V)

....................... 180.497 222,066 1.601,145 268.915 1.318 ON 1,932 1.~M I..) .......... 244817.224 2.774.247 W,359.4M 3,672,9M IUM M 211.011 I52.DBO P.-IN-) . 8,882.687 1.1166n 7.410421 1,415106 5,939 4W 957 U.515

P-R'.. ...........

.............

__

z"111", INIM 1.914A23 MM I.M., 9.3U Mm

7M.CM 15716 493,097 29.622 .5,Dj7 41 Ct- .......... ....... ... ................ ...... 1,5M.498 141,867 1,421.327 IM,204 I.W4.91.8 61ns

78;

1-1 OIoo.".. ...................... ..........

G..

.1.014.077 -30~663 -1~021,220 -1.G34.7W 7.252 6,278

I --NN. FICA-

640.109 46.088 W021 594.021

T,".,. 1.G--.1 G-................. 49,M -19,235 .19.M W thNW I—of F-W -o~ IN= IN= IN= C,Zr,N I-lo,E---,of,,II od

E-F.Id~.... ...... 38.6W 38,832 38,832

EI,,,,,O

I

.. cl.0111.

.................... ........... 10,787 ID.787 10,787

45151511 -178 ~175

.. ...... .... 58.871- 7.9.,.l 17,-,623 0,1111,1344 37.741.~7 212.801 378,.5

.. ................ 35.989,133 4.992701 29,206.144

4 072.548 21.556.3N 347,705 M,07

ISOM

~'0 Cow .0 481758ZI

:a 45,M6% 5,499.392 XM1,053 48,652 .5,579

P-y"~ia

13'Wa ,U8,003 2,715.254 12613N3 27,977 171.13D

T_

28,26a,116 3,109m 23.UI.483 2,899.Q7 20050,727 U3,146 241,184 37MUN 7,2n.4W 25,707,511 6.M.283 19jM.785 21.V27 M8,5110
Table l.-Continued Table I.-continued 53

(in thousands of dollars) (in thousands of dollars) 52

(Stool .g* . ..................... ........

A.g- ... .

..... . ......

D,oto. ... (SIll,

W

.............

S,l,, (W

") i::::::

p. ::~ .............. (M IlllIAo

.... .................

_-

.. .

..i

I— ....... ...... (-~)...... .......

................

~

Wimngtol ..............

R"l

Aloo. .....

ow- ::: ...........

..bl. ................. (SoWh C.Ioll.) ...........

G=1. ... .......... (-CIoFA.) ...........

j:c. ............ u"Imotp!) -I It

ell ii;gioitt .....................................

c-`

d~

I-ool ............. ..........

o*"`w

I ....... ........ (b) ~)............

DIF,~ ............... .........

F.lVo ........... ........ D-.)... . .. ............ oAil)

C-

............

s. P8.1 (m,ArIool~I :::::

WNW ............... (b)

soIroIlItIrt R"itl

Atto-tt

A--

MY

DlItAI, (~(rt-)

(Coor.0)

Utl,, Rlo~ ................

N~M-.............(Looo,l

Oklotorr,,,Oty roil-)

IF Rilli" ............. ......

A—,

So. .. ................

~ (-V).... .... .....

L. AN".=W) w~) ............

pt,ol ... Ito-) . ..... ....

polIto, . ................ (Q,No,)

ull

Ul FlAloocoI ........... (SIIl (I) bIllow) ............

SlItt. IIIIIIl

-- fw-wt-)-- ...-

c,

.......................

P.-R. ...........................................

o- ....................

ftpoIlt~I ............. .............

C,woll_ Wollestolo 61,

~...IFI, FICA,"

T,AlAt- to~-,tof G-..

wO.w oo. ol-V. ............

CIIArl, FoC~,-t I~E-la--1. Il

..................

....................

.......... ......................... ::::::: i::

VIVO ToIIII

Iz 18

--P- (coVIFiw

by III

CIFIVIl

(8) (9) (10) (") (12) (13) (14) (16) (18) (IT)

U .7 2111,131 1$,*,- S.-IIN 3M5.37"

1,011, 411.6411 2.110,545 UI,M W"O

26 i'm 16.116 37 21

1

,

5,711 "'m 16.321 30, 3.851

;39 Ml 5,976 266,11119 142.129 12CM

92524 1,5115 138,1D, IS'.3 IS.M

77, 5~~ 112 128~M 3%

6.7SI ..

I

:317's 71

I..m

=

=.I

VS

1M,

M

'IS"

M 2W 17.1" ',wS_ 127.812 110..~45

18.179 788 39,015 29.565 4,M

W.730 31. li'm 5.W7N

-,- 3MI.121 MAII, -~

TM "SM 412.949 20.497 M~ 1 61 2M 6.772 7W.172 M.W .2,-

07N ~.526 7M.938 147.5114 MIN

17 SSS 231 112.791 M,~

971%NS21:3'55 M7.759 45.613 3.-

22,215 9(5 ".112 41 11

M, MIN W1.381

..nili

W&I 4,221 SW.%I W.970 17.8%

5".. Z517 128.2X 3.M 3,OM

X666 1.269 U.278

91,773 3,295 1,447.246 106.M7 3M

28,920 2AI3 23.64A 1811w

403SO 12,911 4W,Ug 155.019 69.5M

U.281 12.;40 4,18ING MI1.7 79,6811

8,0m 1. 1..1.3. I.Ol

MIM 33N .615 S." 66,70 I 71.1 4:M 21 6 SM SIMI .,U2 m SM 2.570 MEIN 37I,S(`, VN,"2

1163115

1

353.809 225,21. 213,U2

MJ87 1,770 1.321.172 755,M 115M

25 212 W.399 7'am 7,776

VVZ 31,602 ZM.040 "S." .1616.

15,466 2.591 12.Wl 'to 66

MIW

I

m "'0,m 178.242 172.MS

100 7M 1:656 58239 769-

,5:wl 414 9,110 76 65 W 876 ,

19 327.518 19I'M am

W:l 53 1:mg 75.351 3,655 143

7:111 W. l"'U8 72,nl

.074

,

2. M. 55.066 24702

"0,; 2.1U10 M,5NI 1.,178 136,W

M_ ~12 340.M

15.m 239 23,798 1,755 1,752 M 026 13.Ul 2.7W,W4 K374 32,M

15.025 7w 87,496 124,~

im.80I Sul 1,2511154 91.597Z11

SJ:7 11711 ~.741 M7~3~14 2. " = 71.562 475 "191

M:11 341

61 6XI 255 I.M12:31"11 'S.". 25, .1.93

S2,710 I'm 287.9W 2,013 I'M

MAT ZT55M MAN 572,8911

221 66. 24 55 5'

7:,

",~3

17

m

1

11876 1,17 w '9132 4..'771 4~255

17,496 1.014 15,324 1.1 139

1., 78w 247 162 499

I"M114 IN17 ~ 23 MIM 4:'I'n I'm

59 867 1,922 i'm 4D.W 29.678

68 WO 2.3 15R 81w

1.5314~18 W!537N 21

4mlln l.2N 273 518.315 :169,3.

92,IM 3:14' 229 5117 62,479 14,770

13,4101 4.1 2".604 21111042 MIM m 1 228,551 219,972 219S70

12,80 423 16.015 10 10

1120,311 3.MM 4`3SV 18.10m

Inmil m"Im 2,37111

-- 211

3.M 12 119

62,439 M,01 318 4N

14.W1 318

MA43 IA71 Z.,

2

M,521 l"p.m

"2

1

M1.4n 4" ~7.

97.117 307 162

WMI 0! 311

3.424 24

16

47AM1MW "In IV'

17.5XI 13 W72

2,926

1

129

1:

71 325

1

. 98

1

.,Na MANa 9261N

- TI,576.

1.

11111,740 "Im X_ Z03I - 166,m .1 456

26,242 17.=N W,

I.AW 142,211 SIM SIX

212m,

I.

IVO 411

7..M 140

7,71.

w

.&M I'm 2,41`7 2,092

3

66

U,175 137,4181w

2DI 7n2433

3

- 63

3,M 3,901 249 Bit

143

7.137 K201 ISIS 422

2.871 MRS 1.120m

.

IS5.791 472 282

41,4010 ns.= Z'VI,

I.W~

1 SO 871

M 467 2.62 190

31

55

213N

13.142 19M4w

-

1 S2

1,615

- W4

16,11 423,4110 01 3.340

4~

- 49

Zm I'M2 119

3mw

35,&53 125,519 107 1,020

1,669. 20

1430 27,991 25m

SO

21

25,616 =212 SM W5

an, SIM9 403

M.17

219,917. ISS7

10

31.-4

46.333

U 1-1. .........

I. M."it Z,M 2.281.813 762.131 !01.m 6".w 457.731 614 2.005

to) F',,. ........... 4W 2. 11'.6 1.328 IN 342,720 34,475 273,211V W2, 11011

(t)-Y lk u9m, 2SAV 1.438910 2.269 125,924 MW 14,W1 1,260

Otto. ................

. M1.761 8,143 ~~543~41 1,369 26,242 jWM5

M 1,117

m

. ........ V705 Sew 230

31'

Q

"I

2,01, Ill SM

(9

1.. .............. 4M,M 23,722 ~1,122.5311 175.97, 32.624 2&4v- I'M2,624, 119 1..15

Stillplolol,-;I _.)

UtIl- Sol FI~ ..... ..........

-

R.9W ... .................. .... .......

Ato... ~. (1) W-)

A,- ....~ .-)

I—.. ::.: .. ...... ...

B."No. (V-,t)

.-d

-.-

F-t- -.1.

....... ....

.. C.) ...........

-) ............

Z(.I

P,lool

............ ..

S.ItIll P.O.

AllA. .......

S-110. Co._ ...........

~-h Cooill.) ..........

Ill— Cold .): ............

.............

............

Nol .. -),.~

~.lR.0- ~: ~:~ ~:::~ :.11

.

C --11. ...... S. (d) .1-1

(d)

L.-H. ..... K-Mky)..

pAlAt-0 Ill.)

twl'l

A-- (ScOhD1k1W)_.__

C..W- ............ (~(b) .1..). .. ........

D.. ..- ............ (1-Il~~~~ ........ ....

I.Vo ..... ............. III- D.kot.)

-A" Mll

0_.

St. P.., ...........

sollN1.1o ............. (F)A

........... =M%.) ...............

A-- C S.(I) I-) ...........

(wy--N) ..................

Z., : ........ ........ ~C`O*W`a)d`o),

I'll

.. .........

UM. ~.k (I.-) ...... ...... ....

4- 0-~.... .......~~ Ok- Oty (Okl-m)._... .I ........ (IKI-)

110- R.O.

A-q,

So.p I-)

H (mo"IIII)

llollo,It, (t-lA_t).

L. A,.I.. .11, (SI`. 0)

-I

P- ..~~ (Ma-)_

P-d.. .....

R-_ . ......... (N-.). .....

Solt "k. 01, ......... ... SAllFII.-- (SIl,

Stoot. (W_ N-) .......

CIIFII. 6-.-., ........... ..

P-.R. .... .........

Oth,

F- I.0IIl .. ..... ......... .... ......

G-1., --tlp .11. 1.1— "CA C-11I

T11t,,fi1lW to G-t 01 GuAlt.,_ .... ..........

WIll,". F-.1 Flo,lilo, ............. ....

Ool to, E-- I.,-o

cm-o F.o.. I.NA. .................. . ..... ..

PIM-1 E*ctio, P~ -1 ........... .....

E--C- , .. ...

Ot.-__~ .... .............. .. ...

Ioil,o,l..---looIl,

Ctl 1-1. .............

p ,I

.. .................

W~Y- ___~

(d) Oh.. ..................

.. ..........

I..-

To., Moi~ by

otolol

(IB) (Is) IN)

I.p_

I— lc=by,

W) (a)

211,- ..". IM311

35.972 12.686 U1,27111 I.J.

129

-

"1

38

10 10 20

2 WI 2,Nl2 12,960

2,(Z9 2.659 92

20,267 M.267 107,3721

171 26

9.936 9,7.S 1867

"'

7

nN

32 505

19,003 V.VVI 13,- W13.267 5.WI S2. 15 7N

2,21

2 2n (2,021

Ill

'17

,

w

v 3, ":215

1.596 I'Sm

2

C213 2,72. 6.1164 265,039

2,396 1 2.3n W.7"

3,1 143

.1

518 W,

3.139 3,139 102.735 3 78

2.7W 2,5W lID

62,813

18,518

6,336 4.0a U3. IMISIV

127

- 427 M.618

1,890 1.693 2N 0,621

2.- 2.105 5119 Q.525

143 143 14, 297

59

7,293 3,111 Szsm

51. 2,379 2,814 243

28 2% 2 2 a

56 555 10 1561011 - IN 34U

I.;N 55' 553

1

N

2W 280

1

N."O.

11 27,931

3,453 3,073 3711 WAU 1 1 2

2,M 2,056 12 SO.236

12419

22 91:010

26

30

- 3m 21

1,017 1,017 1,616

17,

-,- 5.826 120,6641 I I

14 14 11

IN 10ii

-

24

19 17

2

12

SI82 ZU5 2.W7 11,.3S 2

2a~ 240 4~1

~:Il

Q12

75

124,1811 591 122.49~ M.814

2,393 .5 1,40 1!1,315

121.w 4,W7 125.126

5,195 2,370 2,616

32.9512 9,745 221,-

2,325 1,693 02

9~

2,071 2,M 14

107.29V

7.M7

2.112

2,112 13.5m

61.11M

48.,111

14.142

40,N5

11~156 MI.,

7i

M

102,66!

2.083 Mot

to 4~

2.7. 1.9.024

W596

20 S.S63

2,738 59.77A

j;. 28

'213

m JILIN

21

M2

231'1

2

at 185 us 3 W

21 -10

29.8

27.911

24"2 M,M

1.783 45.26B

124.189

KNA.

1.,0;

35

U123 IM,170 3 e9l ",5972

2,717

1.3 to,

~,3

5i

1,502 M.261

M2 .,925

110M9

0,174

IMM

67,239

62.7"

141,276

&M

202

7.607

1.753

(M)

105.1m

27,936

107.299

.7.119

62,613

IM,251

(W)

2463'

41

1.

242
54 Table 1-Continued Table I.-Continued 55

(in thousands of dollars) (in thousands of dollars)

U.- SIIIII,. -1 ....................

............ 13- 'U-)

Eu., ...................(il-)

~.d- u,,,n-cUt)

Al-

~Wryla.ID C.)

p l."PlIa .................

P=gh . . ........ 1.

~

Rllll-ol Mill I.) ................

Tc,tIl

(25)

'11",

s3

4339

31i

1 ze,

"1.920

271

688,74:

RW ............................... -:.:: ~: I.M.381

All.. ........ ........... ~. (~qi.) .... ..... .... 103,159

&-g- ., . (Alat-) .............

cd=. .................... (S~

3,971

Gr.

I.

................. Uro-) 1,222,628

J- . =- 1) 240

J-vi~; F-) ...... .......... "'%

Na-Ill . . ................... na,,,,~)- .......... 3.222

AIM ......................... .........

C M-1 . .................. ::: : : G . . ................... (SI,, (d) - ,

N,t-t (-,n ..~ ..........

392,691

IseI

I-)................. W,

L-1. (K-ky) 391 NI . ................. qsq~::~: 159 A .. .............. .... ........... . . ............... ... ............

F.rw . .................... (N.. CAll-)

............. .

at ~~: .................... Al-i) ................

s...' ............

S,r,,ftW ..................

A-t .. . ........ . ......................

-1. Ro-oty . ............

w~-

A-11 . .................. .......... . ....................

L. Ang.

P-." ::::i

~w

pwl". ...........

(~-)

(Xw.) . .........

R~ ............... (Nll,,aU) ..........

SO lsk, Oly ~-h) ...................

Sll,, 1-0 SI* (I) I-)

swftw (w

.....................

......... ..

ot.. .............................. ...... ............

F-I .... .............................

G~-, ~-V l,s,~It- RCA -ift -- ...

Tr- 1, G--olG. ................. : -.' I- ................

.

C.-,-10,E--1--1

- .~, F.-"N . . ...........

II, d. .1 E~-

F. .. ................ ....................

.........................................

~bg)

(d) o",

.

y..........

228

20,

13%

Ass

12,301

236

T--

C,P-.,

(26)

mat",

I.

445

1,322.MG

98.028

".am

4218,

318

16

uju

14

12~~3

16,611 3 70

an

&M2123

I,-

457I

381

366 1

893

219

219 M

.A.

T-

(29) W) (31) (32) (M) 434)

M (M) (n)

U1JW SIIIII,. .. ..... .... ........ 6,487.421 4.214.147 101.402 suns "Onees 251.2010 IMM NO". 1.1.05

391.797 122,613 1.05 I's,sal MAU 11.- -.052

Al., ~S- (C) 5,sas 4.903 99

312

244 1623 47 ..'.) - .. .......... 10,402 6.878 216 627 320 2~301

B- 2,252 3a (M-1-11) M2.2 39.2W 2W 5. 1.777 169 8,210 1,.17 99 a-,. . .... (SI,I (c) .. ........ 18M 13,795 o9 820 2616 2 717 2'oll 17 BrIo ... .. .. .. .... 1. (a" W ........... 17,997 22,.8 2DO 19,398 3,911 17 1,492 8.~ 149 . ..... .............. 3,0W Z933 33 56 16 - as us m

H-ld ... ........ ..... (~-tlc.t), .......... 176193 17.275 222 85 856 7,137 log7a 51,726 4.n4 III)

.. ....... ... (c) .1m) ........... 72~614 11,213 12 411,146 5057 766 7~419 3.5

37

'IN 2.,2, 119 271 "w 1,185

is

I-d) 3.1.m 19 109 1.- se 1,M2 Is

...... .... ............. ... ses.041 513,112 210,271 03.027 14111.540 Us" 1.555 a.7.7

a

ADC 89,727 37.saD 515 48.673 741 '.77o 467 s'- so (Nm J-q) 77.595 45361 5,201 7,e9o 14 781 eso 3.510 lo.669 241 PM-1ph. ,, I M 763 U5,685 1.126 21.622 118,5n 1G,763 1.722 12.024

..

P-.'p ~==-= MAN 2..009 10.117 4,611 IO,W3 52.92o 237 25,084 163

...... ........ 41,219 181mi 11 81, 2.112 17,47a 1.03 8,1`52 135 'D.-,.) ..... ..... .. 2.835 2675 1 16 1.5 22 26 I.w a

~I...........I.....II =11,259 152.098 1.123 9'm 42,437 15,114 sju 18,435 1.045 (G-gi.) ....... ....... 36.5W 23 M2 155 751 11,487 25 2% 11,187 2U

51-1- 37,356 15 In

6 1.957 lo,995 7.898 1.066 7.m 151

c-. ..... ..... (a-, c.'N-). .... .. 23.274 21,526

a 276 MI is 753

1

141

G,-. ... .(140,11, ~-M) 58,95, 191334 63 2,167 7.250 63 74 13:MN 264

.. .... ........... (m--I).. ....... 13,123 9,495 28 1.86, 9,11 97 411o ..971 216

rb,,d,) T .. .. ..........28,486 18,M ss8 1.162 .316 IN 3.615 15.067

-0- ... ....... 28,501 13.m 3D, 1.5% 5.687 6,M7 218 0364 Is,

R............ ........... .. 1.351.07 41111=2 $.'Is W`09 421,1154 U.743 .1209 07,042

C 33.1.9 17,614 56 "Al 3.2W 7,561 143 6,700 "1'a

c- (S. (d) 676,452 229.117 2,307 378.698 51301 14676 351 26,w 192

(-h-) 424.196 es.852 595 -5.W7 '35173 7w 3'o76 9.893

I-p- 72,4sg 311,134 so 2.064, Z5.9"a 3516 2~737 14,483 M7

L-Ift

P.1,-'

A-Ckyi. ........ 129,989 88.89 5.052 in I= 31,305 as 9,472

N (W.Wg."') 15,392 3,02 12 177 1,276 10.955 4,3 2,olo 52

All A"- 944,117

"

A--

1.2 9j93 '.,aN 211,..2 "As 111.2. WIn I.= D.k..) .......... 900 6407 31 a 2278 277 Be 2," 57 Chi,,,,90- ........... 473 450 286374 6,080 s.179 157,058 lo'W 6.4o 26M2 211 . ........ ... .. ............. .... 41,01as 26376 112 51236 8.2. Ise .7 8,861 a, F,,,, (N-W-) Xo 34V 19 201 605 20 2.698

M-I-k ............. ....M--) 93.698 68.637 266 Me 22.808 49 1.252 li'm

'69

on

. ...... 15.8341 elm 20D 20 Mal 5.uo 266 5'801 so

SL................. (M-1) ...... .. ..... 96.3n GOABD 1,313 3,187 Me 22,651 335 14.118 11

a, ftO ........... ....~..~ %525 so- 1,335 1133 7JM 11 9,&6 s.m

sg~'Nfi.lda

:~:: ~:::( "A") ~'

...-'- 42.376 35,331, 37 .518 61865 281 37D 7,701 I'D

R" ............. .. .. 1.002,9111 11781.46. .151. I'm 45,215 Is.- am 1151- z"

Al.... ........... .... (N-M..ic.). 15.704 14,812

1

N 184 660

5 4.695 151

c

-11. .............. ...... (aklI (0 Will.) 994,252 N3,ull 32.976 96 ..am 4,015 , ............ ..... my"'g) 8,761 ..652

W

28,673 27,- 26 12 111 I.o53 76 3,85D 78 Will, ....... ......(~(1) .......

... ni'536 322.245 10,993 1.232 15816 71, 539 32'N2 461

s3- 42.192

6 Ms 7.599 3.363 Ila ..a 240

U111, ~k (A-,~ .......... ... 3.631 32,M 29 59 2467

1nI B!" 6.927 21o

N~O-.. (L--). ......... 131. 16,849 479 22 2,60K)

1N .7.072 8.w 252

o-c-......

WI-

......(lNI-). ..........

- .5.31, 321.609 8.543 57 so's 5.2e7 259 Mass 322

. ... ........... .... (K--II W,763 GO 431 223

1n z555 241 162 9,a71 220

....... ......... ......... M.172 141,11. w'sa. 1.112, '8'm 11.2.2 1- A-1g. z!,* ........ ...... AI..) 258 1 3 12 17. 2 398 16

P..) ............ ON 2.1331 128 no

7 1,- 4,= 147

H.. ... ... .. .......... 3,937 1,227

1 31 6262 ON 43 3.06, ill

11- ....... ...... 1,717 1.271 313 96 37 ul 32 -A~ ... .......... ..... .......... 446.00D We.- ".95, 32~959 29.329 No 6,708 26,318 711

P- ~A-) l.MI 2.9sl 141 .'jas

1 43 4,1se

27o

P-.- on"') a's. 1,4611 as 453 57.938

4 712

- 7.658 2.

R.. ................. ..... (N-) 2..91 2,3613 2D 47

w 3.om 131 Sell ulk, CIty..... ~ . . ...... (Ulah) .. 15,672 6.21, .1 125 765 3,519 5.Ml 8.25a 113 S., F-- (SI. (1) .1-) . 25~.70a 231,69D 6745 2.210 7.68c,

s.- Ivo 1.70

U 316m

............ 116,512 14,247 43 no, 99.697 1,283 989 6,256 232

........... IM2

1 so as 5.

oft, ..... ... .... .... 1812 I'm 4~ 332- 22' 59 u,,cswt:IIllll:

F-I t'. d-W ..................

w'... ...... .. ..... ..

c=o acc- 1, 0- ---1.11

wd I-, F--AII. ................. ....

P'-Illl E-II................

............. ......................

T.-.----

f. C-11-. .......... 700,708 6N536 II'M 35 169 37,00D 026 6,411 all

-

. .... ..... ... 515,827 323.713 6,116 .6" 10,923 lo,wo 31503 320 d~ IIN4:17 52.559 272 65,463 11.896 816 1,872 15,M7 30 ,

601 246.731 2,363 m.189 5`156, n.26D IN 32'w, 350

'..Y.... 6,l3.661 408.69, IIM2 2G.23I 128,528 63,70 .No 37'108 277 (1) T... .............. I.N5.788 1,26a.081 43,91% in. OD13s" 4J26 am 77.314 1.052
Table l.-Continued

(In thousands of dollars) Table I.-Continued

(in thousands of dollars)

57

I (S_hiie~ by -.0.

IhOA~eil 1.~; ICIO1. W,

Iew.)

U_Ste,iih,l. ... . ......

,_ .".o ................ . ............ AI

Cehy . ........ ......... (Sih, (i,) C-) . .....

A.. ................... .

.............

SOe Deh-)

Co-h-)

While-

.

......

'ih,

11-h

Rh..

AD C)

P led.

. ...... .. ... .. (~ (Or b.-) .... ......

...g. .............

............~,

WInIgh. ...... ..... ...........

ft,-iiIi R191oih

*

:::

AI.. ..... .. ........ ..

-n, ............

Col.- SoWhC-hA)..

(.hj, C.'oh.)

..........

,-1 R,&. ....................

C --I ............ (~ (d) CO-)

C=. ................... (sihe (o) W-)

DIhCh

... ...........

Lo-OW .... ............... (K-ml,y)

P-...".I VI'vi,m).: :::::~

......................

C..,.- S. (b) Ce-) -- .

h-)

F,,W .......... ............ (N,hh D,k,W)

0-S .

. ...... ..........

S PAW ....... .......

.Ch,V. ...... ........... (Sh, (b)

U.. eg........ ... .................

Al-o.. ................ (- ...ico) ..........

Amon . .............. (See (f) -)

C""""'

(liqohohii)

Littli, Rolk

Nih, 0-m..... (Loisiam) ..........

Oklahom City ...............

(OKI,h-)

ft.hh . ..... ........ ...

OW- Flegio,, ........ .............

............... ..........

.. .. .................... (-.h)

L.AhCi, .. ................. (Se,, (a)

P=,, .......... .. . .................... C. ...........

Seh L". city .... . ......... (U-)

Seh Fh.-I ..............

~(SeA (A)

Seehl. ...................... (W-gloh)

~01_ .0...............

~- R- ..............................

F- Opo-i. ...................... ...........

Geeho~-. 61. hd --FICA h.

Th.- 1. 0-h-1 of G,ohn

W"hh,0o` W" 01 Fed- O"Poy'lei,

Cleohne I~ E... lCoOli1.

.d .- F.- Ano h.~ ............. ..........

,--IEleohoh Iono ..........

Chh., ..................................

1-1. 1.-ho.-.~

C "I. ...........

N el 11 ..............

Nih,,

(d).) 0.0

it pohneh"Ne I.. ...........

IIIIA11iih, ....

Cio.,Cohl.

,_Hhe

Neeel hd

To.,

h1ki,oill- .--

T--C- -0- Thhhie..~ Ch-o' helt`oh~ CIOC', . - W, Ihhh,i PIDPwty

by W, leolChelie by0

W) (0) W)

3A.W 512,71. ..301198 97,495 "'911

3'"1

1

U7.649 IN= 13.4911m

I i W 732 310

1 21

1 27 4003 16

n

2.061

2M ,I'D

."1.11 45W 1,472

6 23976- 2.9361SXI

in Cv. 1,177 4,190 591 AS

23 5851,

'.

03

IN 3,718 25,117 5;4' 1,,-

M

,M0

An 2.957 204 SM 127V 2,7~ 10,515

57 2,ES3 12, 2A 21

10 .7 783

S..2 "M

..'"

1.,06; 131A,

1n

,

M`

S~ In Mw

"

AN .5 3M

21584 7.

"1

21A~ 312 116r543M0 4.726

.0 11.570 :"IC 45V2

1

12

1,531 23390 193,740 4.525 1i 11 511

3W 8.426 31408 V.014 271 16 1716

"1

2,206

1

99

-

Q

3,111 ... 'S.512 '"A" An .1 181"Dii nju

.7

11 11

28, !OD KOSS M3,451 2,26~ 917

76, .;A. ",417a Mg

I

46n

3W 4:!. ~73 181

595 1 12:40 1 13':2'1

4 22.IN 655

0 1650 4,793M 3,

13"

- 4'

11

HUN iS.367 205.174 15,35 5.215

~7A ~. I" 7UN~ .7 50,118 7277

1

3,0

1.01 aj

M13 40,537 1. 1. 3,03 41 4.945

562W 22,01 13 In 1.368

1

13

.5M 21~:l M5 114 M.231 5,

na

.

17 72259 Min

4"

7 3446

.7 13,

In

M:v Mmi 311W

27' 9107 56 092 2.859 270 28 3 1745 8.U"i 6,328 114 5

ii,00

C`

51 1,3410 19,W 2SM

72 1:'17"1

-.3.

!,13 476

AS 25 IN 321.642 4.109 225.Mi3 ID'SM 8.699

267 %1M 2JU

11

3M,

NN

I

~917

W 530 SS " I

low ME. 18,431 1,282

9 2.

37.

,

273 win M.Ow 117- 42

1.212 5,S 12:m8, M7.288 107.908 190,- 1731 13,2M

U9 118.1 2.M 93,298 4.262 ST

71M 15,43 5~992-

11.6122

1

e, 117 2,UZ431 0.976 25517" 4,129 elm

2DO 4:1

Ilu

I

n 250

- lit,

5 269

M

IS

1,210,770 922 42TM SW

13, 36,1 4AM1

1

W 31

.

,

3

89 SMAW 12,209 1. A72 2,8784

All, N.914 47.679 M,- M'i A5"

251

A

4"

27:~1 1,

Q

We

3 26

1.3M 7293 4.

'23

1311

1

N6 IN

1 439-

1.

711.437 :~20 40 2,120

'50

OZ

InJ67 ..045W

- 20

III

,

.399 INSI nzn, IN. IZO43 1811"

76

Z17 12:~l 1,976 5.652 409 34M

424

3~

460

1M

13

11521

,

8Xt 3,

US 2-

14,

-

2

"'Al n7 13 IN 1,441

6

ilit7

W

'M 270AN 1:1,

1, .1

127 n7

A

79? On,

3.1`0 4~~11

0 411 17

AN

6

77 lo". 1161 1,2M 14! I'm

383 25n

1 AS 702

IV

7 2:39151 WI " 3 23 IN ~71

1,051

"

61 112,~W BAMO 2. 97 2.271 2,463

so,

5

437U 247 NAM SM7 I,U6 266

1 All .11" 12.7311 5,272 2 1 57 28,145 12,738

8,518

5,270

3.150 AS DOW M2.!V lN,"l lW.C9`

1.039 T4 336AW U.10 2M.092

2.

1

I0 13 D74 241.S17 1XIM7 .218

,100 SO AS, 277.315 51.360 I'm

1,871 3, 960 258.05S 50,158 1,431

6,575 VAN 1,737.171 i3jal 117,007

11,737

0 8,113

13 lV 1,=

1,434

W 558

S~ CAS

M.h.-_Ohoi-`,il

.1-gie . ........... ............

.... .........

..... ........... ............

B oh .. ...........

8-1. ................

B-. .......... .. ........

..........

P_. NO,i, H11Ih,,) . P,W- (11 " ") ...........

he Ah wCioh

N-11, (Nm J11my) A

sohilthee. .......... ..... ...

Allen.

Coh-M ........ (So~h CiiIol,na)

Go -o ...............~h

ja-

.......... (.oholooool)

C-od Rgloh ................

c1ho.h.h. ._ ........ .... isill;M

Cl-W. ............... . (S,h,(o)CA1M) ...........

D.h.

_ ............. rwhwh)

hhh-",O ..... .. ... .... ~1-) .

Looloh1lA ....... .......... . --ky) ...........

ft-g V".-)

hiRee""

A--D

C-go.

...........

10 ..........

FAC, I- O,k

-.keir f.-h) .............

Ohie... (N-) .............

St. -.1 ..................... .. ............

St. PAO_. ... .............. (M,n,AOot,) .. ............

'ohog.1d (Swo) _M).

P,.C .. .. ...... .............

S- (1)

chemh, rw~"g)

D.11A, .............. ........ (Sm (1)

Dihn.. .............._ (C--)

-RKk ...................(-C-)

Nih,, OlA- _.. ............. (L,,,,m)

OkLCW,C, City ............... jOk4W,

W,chha. ~.~ ~..

.......... ~.. i(ehlleii

W_0iCh ......................

AmW

.A .........

I'm ................. (Mohha.)

HohI. .. ................. (I-1)

Lm AN ......... ....W

P- (..-)

P-Ond' (C,".)

~NUtOh)

Seh"Aho-,

S.CI. ..... ............

Offhoii Owshoh. ...........

poe", RM

.............

FW-I ho ...... ....... .

Ac-. .. ......

TOW G-Oht0

Whh.ol ... ol Fooehil -pI........ .............

C.'" -..I., E.-tio-hoh'.

.-At, Foh.-N.. ........................

PIM-1 ElKlion F,Id ..................._ ..........

-_I-- C-11 ............ ................

Dole, -~ ................ ................ .........

(45)

"A

3!

22

I-,.le,--

--

(.) Uhl-

(b) 111-

(C) Ne,,, Y11

(d) Ohio

(A) P-Miin. ........

(1) 1... ..~ ............

.."h" Co.

U.- - he

W-11

(47) W) (49) (N) rs') (52)

0-

(40)

"CIO 10,972 -X2 `711.3 U.2ft 3,133.521 3.011.5 I A 22.419 412 ... SSWI AV.533

1..$

2,

211 297 5822

M93

13 76 11 .2.007

59 '..W 1.mg 11,764

1

5' 219 16.41357 .753

51

926

46

.5 78

M

"1.2 in 1.10

2.

639

90 8,14

96 16,521 42,

An

13 51

137 1,83

1

310

8 13,

1

.2

ei.

.5 536 .1,413 wji.

44 80 IAW 5.74a .03

AS 191 I~m 191538 182,596

1

W2 123 3731 3.882 245.952

11 1.114 41

"M 'a' 6'9

-87 283

19

Ain 51

310 $21 M.761

2 1:047 45 me M2 37.352

"1 0,341 .1016 5.345 15,245. .937

M4

A

7 1M2 971 .1676 25.5M

So 4:425 73 in C8~ -23.1165

1381.:211

TO 20140 1.37' 1M .52.. .,,In'M

91 2.357 48 42 1,03 533

12:.211 1,900 2.1 1~094

21. 'a' S 511 N 504 a

07 :37,342

117, 31.910 A 743 elm US.627 158.042

.271 149 .6 1.2743 7N

-267 9,062 IN 1,637 MI,365 20 905

im 11,020 '71 2AU 15,~ .11,W5

102 7,932 .14 1~358 4,419

33 3,230 39

M 49m .224:' MI

7 1,482U 84 217 ZION

W 45.1157 5294 8,4U Qm 3I.S" I

On

IA 128 'I-

1,

Gio 2,179 3.891 11.200 10I.Q0

A

111'

Ila 211 647 .1.?U

I:

247n

22

"I'D

2. 6772 03 912 9,072 523

94 2.9311 SOM An .?I

1a 6.512 I.U6 I.Cn 12,074 W,~ 0 a

0136 1,135 1.792 "IN3

10 2n 1.11

:02

I.., 32Al

W 3,S2. 1,312 0m, 1.01.04

01 56 21 7.400 .7.519

17;%15 .37 3.2M 1.153495 431,802

16 ON 21 AS 44~95` l'S'AC,

97 101N 2,362 1,414 M8.U3 t1SI,256

5~

3

3~4111 257W I.SM 1971MI

04 55 97 21,311 175

77 3,59, 107 W, 37,451 6.0112 M 1

126 1.2116 652.419 561,589

1 2,D39 73 227 W,098

sju 0.910 2.9U .,Tn '01.630 372.3 W.'"2

14 317 117

75 ...

1

012H 2n

M

1.2. 35 50 2.0. 3,97.

An 115 173 "1 .13,

:.71 1.,10311 9; 94 191.M

29 19 "1'15' :643 4.W

7 5,.5 193 245 187 .109,311

0,142 67, 57 ne 209 -79

-n

I

r31

-

3U

20 3:' 1 "981

at,

2.1. 3W NS IN

59, 4,672 144 65D 1.653 .10.051 a 10 10 .1. -13,91S

12

3

-

CA,

1

7

9,31

-14,010

37.8X

73

34

10

_6

24 21111

'

I SW, 95.283 47A,Q7

'M

lii~n3

2:2515 "'. 16,107 N.360

9

5v n5 17:15 M8 7.,143

.112 ~.1:333 315 2353 205,639 243,66D

17 11917 169 5,269 185,501 IWMA

273 aj. 2,799 "Ma 1.51 I'SM 7ACDSA
58 Table 2-Internal revenue collections by sources Table 2.-Continued 59 (in thousands of dollars) (In thousands of dollars)

SoohFainal-ba ,on 'Ok

....................... ~AMIIIQS 612,375.rT3

.......... ............. 111.7.816 n,379.610

b,;bnnzlnl~ ix~nwcorne h,

................

an-abloarobbyrobablon, .-I ...........

hal............................ ...... . ..

II ............ .............. 61.248 1!9 M,469,=

Ila, Oti,alol Aol FICAI . ............... ........... ..... ..... ................................... .......... 297,M,1n W.!!455,U6

R onartabriamint,-11 ........... . ................... .............. ................................................ Z- .93 2.SNI %I

Unarnab"arn, -hr.. nr .. ..~ ............ ................... . ..................................... zm.m 3W9000

.............. ..I................ 11 1. .. ..I . ................. ............ S.W.176 4,20.247

bor. ................ .................... ....... ........... ".17 1111110 MAN

W.aboar". "W"a "I"m H.61II'm

..................... ........ S"'A2. S,7..,.

Dalb. in tota'.. ...................................... ...........I ~. 1-1-1 3,945,034 3,N5,377

hilon. (coh-ool to, C..-. har. ....d-1.) ............. ............................ 696.M7 M,314

Db,h-, 51 O,W bar .19.1. or-g,.n-

-ii..

. ....... 3,212,731 3,289.366

Rechrob-,wbboban,.-Voofg- ............. .......... ......

~a'robaAactinina of Spinal. $25, 11W. $1 DD. or, tnaeo, ............ .......... 1.1

..Ibara: -- 20,M bW gahons, $1 10

W yraa~ -1. ...........

................42

XM Proof gairona or

-IQ21) pa,r noor- .. ............ :..,.

.Uhl boale, orrolleal bona, mnia. ..a-),S. bar ".

I .. ....... .. 15,2.W 16,7112 man-ra -.Obbbrad abno" -..

-)

11255 ban

.

...................... 1,224

0 Who.W ba, nah_.

3 1262

Still, or conaanalara oborrf-rant, $22 eaon

Son"es, -,a. ino..................................... .. .............................. 62 203

winew. III .................... ............. I. I. ...II

....... ... is"" 211=

I.-. (.baaFIW in, C-loah, hin.-Aaa ............................ ....I ......... ...

x= 37.179

OF-.. 'arborIont (sra,arhaa, 17 C,nbl, 67 -ol. S2 25 bar ahha I;Iloo; thall kh1p Innes.M 40; ibigraially 162.5i55 174,314

n., $2 10; coadial., 51.92) .................-

ba- Laboa, -1 .. ..................................................... ....................... ... ...

"nobarb. (For .1. c-rai .1. .... borraral I.~.. .......................................................... 36.5"

~rc. 39';~t barrare 31 9.11. ........ ................

.............. ............. .

1,467.07 1.508,543

Co- honin

Lin, than SOO .-W.Wban........... .................... ...............

II

501 banali, or- 311.-I,................. ............ .................................................... to

9

Rlialabillaral 1,907 I'm

$2. .. 1114.~--In) ..... ..... .............

lorbinial. ba-a, -, $123 .1 Ina, ........ ................. ............ ..... .............. ul

w

Tw.. .. ............................. ............... .............. "A"5517 "w. 'd

2. .... 4alman'

............ ... Z454,81712 402,M7

I.An" (Crania B). IS 40M It

6 112 MNS OV SI bal thCnArand hIl to

2W4 fincinami& fraction bmani

Paphy,,anni ..........

ciolahi

1-1. ..::. i: .................. 3111'J"Ils

L-m- 'I'Dan" .................... IS- 31

no-1-111235MlpI,tha~aiaFF,8112bahoant ............. 31 'M Z13166a

Inbb: ,..-banS2~2SI-t sn 34W 4775

Shan 75---no p::::::q

I.

1

12 :m

phapaninhan Is .............................. ................. ........... 23 13

hapoh. Whi, itianar.--FqWh. by C.1-at. bb~). ...... zoo~ 2,11!

ba=o., .................

*:.::. ~:::: ~::::~~ ~::::: 1..57

illoannalbabinaIm

Ea- ana'a-Cahan-

?M1,4111 11.4111 arra"A"a'a". ari aboaral low ..................... ............................... ................ ="h" 525,066 4,218,147 -h`.'.`lC7- ;I; ilabon : :: : :: : : ::::::: :::: - -

........ ... . , L II

T- (I,hohy or .................. ......... 1041,11,17

1N .02 ai ba,t I robbar) -11 ,baa, I~ thold h,bloal: Trm, MgrniAIy t- 10 Cwts c~~ pb~hd. ob-, 5 cantral bar oIAW excaol Farrah- him (oIthan

t-,"

- on 1a,;nIay -idab).I Fara par oobnd ...................................................... ........

msn 05'.0 10 -F, . ob . ........................ ...................................... .- ........ ............. M,720 26.870 Thai

wt.,

,Ibibb,5 c-- bo,,ro ........... ..... ............. . ......................... ... ..... ............. . 22,N1 2D.314 -.4 .-" bo,II b.n,. .. Co.-,.

1-oth" Ch- bod-, a...7 -.1 Ir ............... ............ T-.. and In-a. chaaal.. 30(1 bob.., -.. lo -ant ............ ........... I............ SGS'aht S531- Proa aW ax,araonab~ for I- IN brow. 8 mcmi ........... .................................... 223.721 2U,S52 %tm

=-,

ano -m, 10 mcant ...................... ................ .... ....... .......................... 17~5437 Mim claah., ... 10 par- ................ ............................................................. W,418 m'"o

no air.-, 11 bar- .................................................... ........................................ 5,mg 6,222 In I- lot- ariah on- - -ana). 11 -nI ............................... '' ............ ..........

1.

M~e,h aVgTmo!w 11 W,wt ... ................ .......... ........................................... . . ... .... S 2.3

:21'

k

L

251.2 Finn aconmy. swiY w wo 'Sa

Oth.rn .............. .............. .....

'?

RI III. bar...

...... ..... -..II~....I

I

: :... ~.. I.

*... ..*....' .*.*..*I........... SU.291 M.I. ':~ :~t n

10--cl Z-hanar -ho

h pIm,3 canna pa, ganion ............................. ............. .......................... 10,720 10.8ila

D- bro 1-j.1 araho,

-1

1...

.-4In. -Fa,7 an.- gall. .- .............. ..................... ........ .... 35~920 3SQ6

Ch- I,.............

"Its bar pli (in .-2 cant,

- gallon) ................................ WAS, 512.716

................................................................................................ .5 hilboa,11havou. ad. W., lai ............. ............. ................................. ............................. 3M3.03 6.350.198

Thanialortarm of pa,lom

...hanta thinno.2 W..h- .... ~.~~ .................. ................. .............

- I.M2.193 1.117.iMl

Tranitabata.. of pmmAy

by air,0 wmt ..~- ........................................................ t.272.003 1.565.071 by an. 5 berFlI .. ... ............... ...........................

Ura of international b-l botiam. ..............................

n OD9 U,971 $3 M, Mm, - ............................................ ................. 71.6a, 978% Conn-obarabla

.=ngt u tar.

gionang on-aa. 111250

W dwoaW him, ............. .............................................. 4.867 UO

-1 WIi we 1,079 2

9,121 10,972 Liaa Inginanty -.1. ~ran 26.000 bohnnoa M Far 1~000 than, (amanalonant

P-II,an, berhati ......................... ... ................................................................ 251,"3 263,272 Um M. oh ~i nonaft, S25 - - In, an -.-1 2 cants W poonat on nont- anginar

o""" F- banal.

nna, 2,5130

nor

gibano, or3 1/2 can% bar ob,,rhi oh WM.ne ang,irn, hoInrao ... ......................... ......... 27.741 17.M -baroonal .. ra ........................ .................... ................................... 728 1.093

E-1

-1 b,I bant. boral0 r-uh .................... SO.", 74,=

Irrit onaharath, w:56 W.M

"b"

.......... 652 Sell Faakm 5 barcent or, aad4balih' I"iofiM,666 oi i*iii paFmht- foonaabon ...W ....................

217 M.280

E- W=-,holonip5 WWt on loonothion .... ............. ........ ............

T-I, U- 10 -.1- Iroati.r. 1-.1 45 000 or

2 112 -.1 ob hA-b;W

24 67

anional'a. ...... ... 11, ........................................... ..................

I ................................. Iw 11 Flk,r 0 =Y h.1'r1gion 11151-- at nna. 110 bar bay . to . -ann, on 55.M ...............................

1.

= 1,Ss? Fail.: bro bra.

bar- ol laboranthaaa obion, .... ................................ ............. 1.~ 976 Ur

I-5 lblLhanna

.I.I..

in

.I..

I

.

,

.

-11

..

I

.

1.00b

..

I

...

32

. ....... .......

. .... ... ...... ......

EannoInia thbahath

M',"

I- . E.- -b.- ................................................... ............ 2.050 2.8" " a Tw on ~dbhtrihb,,"-~6 pI,Fahn of ...m ibboana .............................

I ........ ............

m 69, bob,

'" ""'. SO --h .' -ath-to

. ..................................... ............. 116 'm "robabliad thanaachnab, 5 banobho .1 ron ...................... ....

T. on a..- Fonarbontron. .............. ...... ............. 279 .2 to an .-0 Inan. . .-nl .1 .. . ... ........... FIJI- 10 -1 harah, 5

........... ................. IS

m

-- 0,

~-rng ol-Aanoy ....... ........................ ........ ............. 261 672 T. on --I .-n. 6 ;a-, .1 a- in-l ................. .......... .. ......... 61 S3 W-- $1 bal bray . to 15,000 25

'11

F. a.

F-9 to N, therhant NbaW b "'iby -,.n S' W bay 60,17

-o, I.6058, SS'ODO$10 bar,

a'

lp to $5,000 306 711

Far.. to '_L

""'

I

-$1.tob F1 I-. ............

Far.. 1. F-d. IR. $10

- lant,. .......................

EKIF, rq .- -, hinin ............................................: ...........

Waarall T.. on 1bti ,inhohnnah, 25 oarcent

0 Wai loathing e~b-ahu

. ......... Chrrar"11 Phorna. W Parcana to 7D bahown ............ - ............ .......... 3.051,719

Unbil a.- bal . .........- .............................................* .........................

........... 125 270

.............. 72.126 3MI.076
m Table 3--internal revenue collections by principal sources

(in thousands of dollars)

Aww law,

Tolial

Taide

Con"wee", ladn"anal aand Empeopenne ft-- Al-we Tabatool"

aned go.b..... b.-

Moan law- ed.

(1) (2) (3) (4) (6) (a)

m (a) (9) I'd)

'0.6,2 09 3, 25a,36 12.5"02 6.700 5~16

1

28 G76,V2 2.626,10 1.165 519 922,671 2421,-

.......... ... i a! 39, '!' 1 08 US 29,019.7m 9,676,4M U3 n7 024,365 779.291 2,-JQ 1,237.76D 1.4251m 2,147 111

........... 41,861.542 31:1711.11~ 10.17 410 aI,N7.781 2.381,U2 1149,345 2,255,V? 1,31C(),280 1.60.231 2,206,823 a "J" 29 Sol 1

.3,659, 84 2.476,113 796,538 2,210,607 1,321,875 1,771,= 2gW.9W

38,167.- 28,007.659 10.15SI,351 47~a`l 151308 2.6N,575 706,227 2.219.202 1.32a- I.8Zl6,OS3 2,-,NI

50441.636 31 -.en 14,367,569 910~ N7.309 3,60.479 729,730 2,S46" 1,380.396 2:1 677 2.392,719

M.DC9.586 W:711:1121 1 73 1~:1661'1' 2 29 214~ 101 IAGI.26O $33 1.7 54aim S651622 U8.903 2.507.9M

~953 I.S5. SOm 5..n 536,217 4,718,403 891 280 ':2 780, 25 ='911 2.1312.7811 2,647,492

a. 6:919.991 5`36001. 21.US,322 32,813,010 1.23 935.121 2,7M.012 580m 2~68OIM 2.1NI

1955 W,208.02 49 934.826 18.-.720 3l,65q1OG ':2I 119 665 935,267 2,742.Uo

i

:571~213 2.855.016 2,0111,11M

;S56'7 71~ 171:11 11 IS14.21:n ~522 35XIM2 1.295 781131;'l. 31 2,920,574 1.613,4973 ISO 013 2,019,380

W: 971W SW: 25 530,W 39 029.772 7,580~522 2,973.19S 1.674,050

3

761'aa

2.243,856

45 ............... 7%978.47S0 20 533.316 U.S68.559 Cowl 38 1,410,925 2,946461 1.~ 021 3.974,1M 2.166,6725

151 79 797.973 58o"1.02'~' IN 744 8.853J44 1,M2,N2

'3:

m ON 806,816 aoSam

':S`7

1

NO 9114,800 67.125,126 =.179,414 1., 545.711 11,1U.Sm 193,714 4.735.129 20l

Mi ............... SO 401,086 67:111,:11 21.764,940 46.IW,Wl 2:1 451 1,916,392 3,212,801 1~991'117 1,896,802 W3 582

'962 IN .0.839 71 SO WS 21,295,711 SO 61%594 12708,171 2,035,187 3,341.282 2,025,736 5,1 20,ah) 2:264,817 M

'11:131 71:1 7~~ .4 1331

1

U 52987,581 15.ODI 06 2.101.451 3.441.656 2,079,237

5 IDI~ 2.278.536

1954 ............... 260:257

7.

1': 24 300:80 U.590.35l 17.002:1 2:41~6:303 274

3:1111 2,052,S45 od.,S432:~ .5

1965............... 114,434,6~14 79.792.016 26:131,334 53.660,663 17.104 532 72,634

2 148,591 6,418,115 453406

~1 ~41::Ilo 3741 12.'W,~ 30.834.113 11 297,5S2 2C),21(1,113 3,093 S22 3,014378 2,073,956 5:,6713, a

1967 815 04 288 IN 34 911,1125 0.370,595 26,95 241 3,014 IDS 1.171721 2,479 No

2:107' 777 2.1%,ado

"I

lm'WIM Z141:~ 29.896.5n 78. 52,N5 2aO&5N8 3.081.979 4,287.237

2 22:2' 1711:9'

1

1

...............

JB79'9

;35 775 052M 337,646 S7,.O 406 33.068667

'

5WM 4,555560 2,137,585

S~Wl'

I

2.N8 IN

1179 ............... 195,722,506906 ao:M:Sse M,036,M ID3.651,585 37.449,188 3:680,076 4,7463112 ZW0212

I,

061 2.380.609

~'1;21 aIo~M7 11115:17171 3 ~'1~1:072 374 30~31%03 1DO.712,421 39,918,690 3,784,283 800.48

2 6. 799 3:179 IS

43.714,001 5,489.951 '110001' .7.M73 1.%21

"'""

wl:732U 925MS 101, 79.186 2:'3

.11157.201 164,117,315 39 .5.3091

2,

1 12,006 52.0111,71IS 4,975,862 5j"9513

95,S ~N

7'

3.

"d I.

7.

268:M2.254 :1,1:1

1 46:- ~S126 SOI:6W 62093,631 1.1M615 5,358 4772 27% 3~

IP 2:Q7 S.142,15" 3,172217

1975. 293.822.726 42 14 097 No IS437 70,140,809 ,m.m S.3508S, 2,315,090 5,516,611 O=

302:4111,192 .71 75~1 46,7112.956 Im.96on 71,202,853 5,W7.4W 42 7222 487,1194 S486,106 3,855,99

75 S2,7W 49:56'7,4U 9,809,905 31:1:S71 19 BS2,OOI 1,485,247 1':305611 622,821

1-43 M92

No W7

W 139,117 2127::81:5N7. G00090i,1I 755 63 86.076316 7:4215:4325 555.4066M 2:390,501 2 5,018.68 958 ON

399:776 3W 43 .289 65.380,145 213,0511 97.291:653 38 So .612,715 4W.913 6, 5,681 404563'

10~412,185 .2

,

5 37 PS1733 71,447,576 157 2. 1:175:17 ~12 049,874 5,519,074 5,617.9242 IN. 17 7.057,612

3 U8,450

ON 19 5,273 359,927,392 72,379.610 5, 782 28,330,480 6,498,351 5,704,768 2:.6.416 6,487421 9,911

-Transition quarter.

Footnotes tor Tables 1-3

eeii than sSad.

Roh1. The remidde in RIO riaidue, andual ad hat had- - burden or are -W

"o"a-

. obarq, wed-ohis

In--b- haeodand, al Nothen wani. Far -'...Va. ""'"Naw

hationg-

-

by weapid,ahl'o-bed-... On.

edy in.- auldiddeft.,

--- awarnin, at

Plot,--habi heIghborring bantem.

2. Ind- inaelated beadhade,-.1 whinnal

gandurations.

3, 00lowtione0 indhidual brobbareWW Orbital wandia adage. aarniaa. debabillry and hopftl ammurnerice, Rude, on -Iployalent inaderm, (SECA) Safterty. and call, kam 0 nontional

I,.-ounia OhMal we nad- in --d whoon. with

ah"go, iunA,nbra. Mislaid, and harephal Ondw- doone (IFIC.) - ealariiiii land wagea Esheiah- eaboared.-I-I-I. inCnIbAbil no-he he, and far ounitnOO, efloodallay " hipim ~--. an. NION, 1. de and,-(qaaah""

Goe"Connal) on pageII and NO aled In obberang

.. I..--.and "'In

Table 3.

4. aw'-lanahe- .. a. bon. and- Fadearal ln~

oure Controwbare,~

and =- Sbande. IunburaO NO ol "w- --toinG". Clual,

and A,hiarlown So- NO aderaked M. NaAw nued hapantIa

1. "-1. at I.-- 0-tione-Ower."

5. Inaluded fiduolaby hanbehe I. downfin,ea of $1.8 bibion.

6. Baganning ali hanowl their 1957"UM Stme, hatial

i.

judled 1. Ohnneed indinnawal renane-derefiened to

the Go,noranant0 Gueen in aboore- Nan the pronnindre, of

Panic LivO WO, abohn,nial Au2. 1. law (64 Slat. 392). 1,, Wju-l-to $19.2 loillion, tar low,

7. Indindare MI adjuall-ra of $11.5 nalion mile by the Dwouna- 0 -Tl-,.

8, Thai dlwha is fteghwao to repon all raniabbe

,-Ih taxpayan, heaking ouideft of tral areaWW'- wanIned by

he linde"MI= SN,Akh, CNI.I.

a.,

derawah, ahade to ban., unal In. Federal T. Dleh'Fl-D) eye- a. Included I.-In- -. adaeoland

for file whool in enich the l`TD int darcheal Hoehherr, imula,

Pannowne, NO Mt cbedithed by Internal kiner- dadencts (nor by

W. arbabbeedt aniCh lIcan,W dathhente relbi uno the

~D balhant le=to the deaMrher's Mbility Um IN,

W" filed.

10. R--..adia W-U. an int-

-I-- On, N.

twn goadone and manciang an-payrown, Niato,aM-. unew One Federal In-- ~bhhhtudboh, Act (IFICA)~

11 D*aQhaa0habYtNMYw*0Iao0rhdn(rthm-tItM

Zoodannal Eleatied, U.p.IgnF a,.-cat-tard, NO

whourne Ch~ Mainaer, to drein" do not affect WMM lability. T,aMm of

1-11 :1-.

-I-

~ dows only no

-

orawara, harre

-0.1 didarlat wal reg -1collector, alaft.

12.R anne--teoper, .,w- oubdonon, da,

-Xn thane lou F-. ION) and IO4OA an NN."-1.

NO oubrowl.

13. "...Ind-a.-diabowned to andai I--

-PuNt.

'rgin Nande no the N-1han, liwined habrad,

14. Arnbunti, of Inter Renhou, taum coolatedi an nuarn, Raw,

producta bereadmad to the Illted a.,. or ---a.

wead rada hatunde, dreannedi and expanded) we idnNed into

tne Theamur,

If "'I" RICO under onnin"M at "'

7652(a)(3)

-0 5314a)(4) of 1. 1. .I--rhal n..n- Code .1 1954, Th. oranduded in -11coll-b- -.(Tatfto I

bodugh 1)

15. Reamehed lareanno Janimi 1, law (P.L. 96-39).

16. ROIN to Too.2- ohoporhante,

17. DORN III hatW to hotel beolluee the torel,holudoe ne,11-

gible -.at ball-fion. ..a--..Iy.

Is. Gorthand, ..an other, it.-, a-- paid Into Madetmenae,

"t Clabouned 1..-6. d.;H t--return. lewl.

1980 dwa onemaky hirect annotan profitW ournbulft.

thrin 19. C.-- h.0--ralle: Ell .1anuarr 1.1 965,

1, 325,000 ofW inoo,- hanhialW ofn pen,ant, net inable

S2S,000 cordwed nmml and! ourow Or 48 darbOru.

N=0f In net newhe deri by

.in ....1I11Ciloo--b-11han, eap" .1 b-. El.

wholed to ;:q1. 1968,. 10 Woont ON .......rW eadi

".

(Pubho-~). The auroha~r.ieodd

hwMat,D-wrtw3I,1969.byP.M,-9l-!.

_:L he

~- 30.1970, by Pubba Lee, 91-172 .1.5 Mr... annual role,

and then Under Via Tai Redualbor, Mn of 1975

(P.L IiIi I--W 1075 raw--...,no-in~

allowed to 1;W.OOO and wormilW noolaid to 20 banown an

arat $25.000W bould,lb, raccone. Tinalle hangle, anare Nowel

by the Renwele atlemenent Act of 1975 (P.L 94464) to Auna

30

.

1976. tor 1976h.- at-damigned. miatherne-hath

lhaw~ TM beew h- and big--.Ounhowl -N-wl .InImby Me To, Ralb,ni -1 If 1976

(P.L W~%) a. Wough 1918, 1. T. Realuction-Sell,

PlIthownin-al III (P.L 9S-3D), Edeatem farW Ineare Mgftrn~

I"num, 1, 1979,-R.-Act .1 1078 (P.L.Ni

paileda hea, late atruakire, gradeeted harn 17 dercient to 46

parcand at aeout,le-whi Nerinaled the hanneig no,

and-earage20. Indendual incone.

- Rd- Ell-- ~nulbi 1, 1965. 1-

Wild reaft Orlin, 14 percent to 70 par~ of handOe indarne.A

1. parown, der a-- ebrenar,-'ft..-w-a6t.

Will Aiall 1, two. III, wahridubla, Nad a.-1. Debar 31, IM. at Ine able --I to roubbo U. 91-WX .. -to - 30, 1970 (-1,, La. 91-111) .1 . 5 --in,

mW Rae,-thern decontowell. Imbibed $E~ wee0 Oj

behown an net awmagpi up to Ii har 1979 and 525.900 nor

low.

21. R.I. a,-we: had--'whuat.-,-

-Q. h, a-at .-agatiold: PuM. 1.00 89-368~

July 1,1 967. 14WW owthent; Pub4b LOO 91 .172, Iffectine,

wry 1, ISM, 14 to 25 percent; 14 to 36 per-na WKISna Unu15, 1972.-Pube. 1-0. 92-178; 16 to 36 -.-.Intel " 30.1975, under, Puitac "m 9a-I 2 and W-1 111; 15 to

36M I. anwainne JuhII 1. 1977. under Public I.Ina 95410; 15

,a 39 -1an.b. 1. 1979. leMir IFI,,bbc- 95~

M.A aninteneal FICA at 12.26 -.. and, in~an

ealibles and anegm, up 1. 1122,90) 1., owander tnear 1979 wal

$25~900 tor 1950.

n. (;IhOade Or negulm hain-al -,-I.hN. of

21.75 panallarlW ~lonftr yOamIOn NIII NiTw whibilea to

anna"Ohn,05.63%)NOI

.1. darban of empas (hinted to larat 11,906.33 ofniontley

boundle, to, 1979 widl 112,155,33 lb, IM), Farther

ankah. oil,- enholoyah, reanweentalree-.121.76 behownt

on -Nop.rean .1 -,n--ne-ei In indalloon..-

PloarawalitW boned quart" by the Railroad Rmk-t Board

ad anandead-w"Plo,ene and an"Pla,hea W-- Mobeld

---I..

23. Empliblerhe of me or hare, parimord, h, each of 20 oweral .-pald -g. or $l,W0 or -In anyaquwl:r wed 3.4 PwCW on boubbli, pdh~ at ene,ea III, to

S6,DDO. ThI3 Ia. Is realuaild by Cneaft IN unarnandlant odhtr~

butional Mid to wates up to 2.7 pairlient~ FUTA IN.

24. Ph to noory 1, 1977, inew.-hane -an --W

h-ohn3 ;.wO an 1. law $5,00() .1 -1 -I.w a.-0.

$60,000 1. 77 -naan dartion Inner $10IODO.OW;

ght W. aw. On-'aartal, of th. eallow. .. abinalue, ba -,.

arbardia; cineft eana 630,DW) auninabon auti to& $3.000

-u- the I., on danaa. B"inhar, --q1. 1977.

waderan, nobbe far

'"'.

and gifte Onee hearbaced by Ill.

nNee at IN, gned"hal tra,bIa penowntW 70 pernownt. The ae".

rate xmgdim announits were replaced bya mailed areat of

U;.50C, toM pinioned in-a5 nOw dwW ISM." credit fm

190 ..1 U2,100 tor 1980).

25. T-. an .-pr lNubanobbee and Wnt I-.n-h.

Deamber 11. 1971. by III, Rwn,nu, Act of 1971.

26, Includes W9 wal2 owi bar--.- undarrounal.

menaid Call who ISO wall2 pwown an eurna-wool coal.

21,Inc I, wile Menduent bahem an hane, Rhowledt by Pubic t.wis K 85~36, wal 59-44. AISD Includes legal and behadat

Wushadion -.1.1 he" -had!

26, Rate Nas nedualahl 1-5 bencent to4 mcard an "hwaq

1, ID75. to3 Mrc,nt an January 1. 1979 and to

2 donceirt

dr, I, 19W (Noric LI,O 91~51 4),

I. Retail. allacli. J.. N. low, by the R-u. A&I of

1978 (RIL. 951").

30. Tninnuare .1 -.he- gune, ar.n-wed fi--. NNO, WC.. SihD0 *&Ch~ bardear, gune Orth adholaination andoun wal

rill. brown, and other -III hroad, of finalrele, $5 waah, 0-

pothonal Whe ... [,,W an abounuflu-ners, waboOte,m dearem

In a,..,-.. N. notalled In In. .-..-h

31. R.I. ana. reduaied larn. arclan, to2 deri na, donate.

,Oaho Mphnul, ater SWulander 30.1977 (P.L. 95-600),

U1
Table 4-Amount of Internal revenue refunds Ini.luding Interest

(in thousands of dollars)

unlee Suh.. W....~ ............. . ..........I......... .

..--.R.. ....... .............. ............. ..... .... 6A.Alit

Apary S-W. ).. mas',

........ .. m-)- .:: .~ ....... ** 21olm

................. .. (xuxsNcnxxNm,) ..- 1,275286

Bi .- ................... (Ne (,) -)-- 1,32DNI

Buff.,. ................. is"W I-) ... ................ .1.353

Buninitt on ................... .. (vermont .......... ............. BS597

.-,. ........................ (Conn-I-) .....................

m.-- s.W -) .. ....... ... ..... 1,37D.893 BN 119

iil=Pn,wJ. ..................... (Rh.....) 2" ON

Reff. .............. 7,O=9CQ

ftlxxxx. .&Dc)

-`ky) ........ ...... 1,828,7N

.......... :............Se~

:.:~ ~: oQSIl

570314

FI-xiln ........ ........... si,e

R-d 1,094 IN

nxhitt, ......... .... ....... 112.211

At. Its ......................... (6;,xine) .... ................. 1.055 983

ex.N- ~111 ) ......... ... n2.S89

CO- South Quol-) ................... 502,40

or.- ~N~h C-I-) 939,265

j.- .* I'l-,00

- 372685

.......... (11,xid.) .. 1.770,140

. ....................... (Tenrees.) 1,12,711

Gehinill Ankh,

".

Z632

Q--fi '00286

C4wl no (S. (d) be"). ........ sis:.q.::1

.

718,N5

Detroit ..................... 2.7n s7B

Ikkann- ......................... 1,290,727 .... ................. .................. 7N'm

Iw.Ispnx.) :,:,, ~::::

';'

914

A 2:

-rdihn cr~stk &.koui) ......... .........IIG,'7"95

(I~ biloin.II r.II1 2.667.425

DeeM......................(I-) ............................ 568,w

F,p ...............~ (North l- kots) .................... 1191im

.Ahki,. m,

One. .: *::::::::::::::::::::"-`:

St. Loux

IN- .315 2W M - W256

$IP. ................. ....... (Iii-iki.) ................. ... 926,413

six,w4k, ................ is. ff) I-) .................... 678,264

1khAww,,1 .1kiih ................ ........................... CONAID

Al.. .. .................... (N- -.1.) ..................... 242 269

A.,. .... ..................... teo.) ................ 2,1.91

...................... .

(f) .................... 1.327,226 131:528

Dw,. . ............ ..........- (c--,)

................ (A-) . 3772.

-Orlesns ................. .. (Lov-1) 856 ow

okwcityo"non.) ...................... 601,253

-1s, ~k.hi ......................... x62W

,ent- Nglek ............... III An

Ancrosp akkx~ ............... . . (AINkii)

............. (IN.) 'NO 0'17

.................... (Mortars) 11,2"13

Hox,ik~ . ........ 11-0

4,013 474

~x ~Ahx*-)

.ath

I"o,hu'd 675,021

.- .. (Nt'"V) ..................... 219,976

Nil -ak~ Cm, ................... ............. .......... 63118.8111

SarFhii-o ...

. ............. . .

IS

&.it . ......................... (wasix,it-)

1 056 292

m.. lih-oNhf1kwxx ............... no,35,

x,en.R1.- ... . .......................................... . W.882

Oth. . ....... ............. ................ 219,475

0- hkII1... ................................... I.al

Ga.- I.b..N ol no

FICA Chki

M

B_ 12

uCuin" :: ::: ::::: I:O7S

IhW`vk1NjOnkx,h end

wspiky--

Other, Giff ui~

(1) (2) (3) 0) (1) (6) (1)

11,055.507 43,336,11071

1,10,114 SAV.193

2821278 W `d`N5 17a..64S,503 M

199,692 1.0,19,149V 718

133.982 1.14S.2M 205

11:14 to M.Na 145N

U2 74,706 3.121

186.878 657'sn ISON

372,739 544.44x 1,10.973

29jel -.612 3.6%

29,671 175,996. Su

020,715 01.9119,71111 MIND

113,418 1,122..7 W.258

261.019 1,511.925 M.748

IN.120 1,137.052 ~,M

119,095 870,240 39,603

120.923 962,031 7.194

62,139 t08,074 1.8

4,17,7011 1.16114

10,301 9KGm2 29.9W

73.35, 02.248 25,M

10541.011 .7,326 12.971

7A 818,542 10.268

31,585 M7.612 l2w

196,771 IA91.127 1.019

95,0111, 780.279 27VI

IMSASI 11,522.11119 IOW

148,215 923~774 M.w

Molt 1.~357.107 52~359

536,221 2.1.,299 50.379

119,168 1.122.902 QU3 W 7W 595,116 M 05"

1.32335470W 191 65%

'034

S.

ON 1. N111,113

low 91,05 8496

614,U,1 1.952,936 75,11V

0,907 465,022 vim

9SN 97,915 11,174

147,6179 .3.:3N 26,Ml

41:,11 24 W4 X.RS2

in" 83"(Wo W412

155,4N n9'", 27~643

80,211 570N7 MJN

5.449,31,12 =.M

17,148 215.70,1 O~514

"9,115 1,570.473 75,5n

24 7011 107,230 6.2.

Mail 1.011.457 67471

.753 599.~5 M.075

43,923 312,566 19074

72,835 MAP 31,795

".2N 495,- M,.7

48.708 3811.656 Zt,-

1.30AII 11.493,112 M.297

~1:2 11 158453 N7,165

786

11:41 10.01,

12.Ul

~e

be

9951

36,271 185

"1

5.062

567,957 3.WISI

U

120855

50.250 Wil 717 8:6"

102,5411

Sub

"'

wIm

18,783 191,5"o 8,41.

.,2xS 26SRS lo'Ne

.1,416 2,171,6691 wN5

1351~ 872,087w

WOO 2111 1.1900

39D ~15,419 -7

23374 174,656 20,437

.41.1 "13112 WILOW

E.,-,- ced'is oti~.tx .: :: ............................. . 10,787 10,787

A.-exis-II, uniI .................. ..................... .3,662 428,0157 15,%5

T-n. bew hat--

CuZa

116 02.093 909,313 5,477.502 212,9W 20.069 2,619 9.297

IIno ...... ............ 1365.6189 W595 2,55~3,5013 'W:526

':'

U4

- Yok4 000,070 NOW 3.114.799 05997 12242 424 33:""49

(d~ Of,. ........ .............. 2,818,71.1 4K226 2.280.0el 76.239 3170 137 4,138

~*) Per,a is 2=825 U3,216 2,207,292 67,142 3,513 2761I.W

f) T1xr........ ........ 3.432,174 685726 2,531.930 113,Dui 10,855 491 10.128 : Amounts may not add due to round ng,

hc Was earned income credits refunded amounting to3 1.3 bit lion.

c

:ud.' c~ed:~::or gasohnegrid lubricating oil tax payments.

Inc udesc so or excess yhem, uncle, the Federal Old Age and Survivors, Federal Disability, and Federal Hospital

Fund' amounting to S507 million,

District office details were not available for refund reversals pending classification hall FY 1980 books were closed.

Lem than $500.

IISJ12 7,07 ei

17.763

915 n'12 "",T.r

485 111.

~.321 118 l.X7

2.87a 5,781

I'M 115 1,852

1773 15

1.7. 76 2.9

71090 2N 51385

621

6 No

207 10,1W

17,442 574 .1.012

9w SO 7,720

3N5W 18.05

2,09,1 107 9402

1,4191W I'll

1,357 146 2,517

167u

IM12- 26,7W

1.153 Be1 IS7,

W 27 125

US

1

2 5N

1,082 85 41~4

317

25

TWO W2 I'M

I'm 155 son

71"s 2110 tests

1,490 107 2.820

i'm 30 1.316

1,959 21 7,0%

1,417 115 ~3,782

7. 13 1,178

W5 -26 318

,6,-- 211,401

1093 113

5,038 211 8.991 1 226

317 131i .1

1995W 2.1fu

625 82 M,

1,737

7'

1

,

791

1,701

11

2 :482

2.298 93 1,311

15.1his ".6 15""

See 18 2as

5,970 20 3.552

208 S3 65

4,- 226 6,576

1.121 1~5 762

S2S 41 315

Ij.

1

55 992

M 79 1'"1

ON

-

W

NAN 3,10 15.10 W 2 1 u)

481

1027 "1.78

379W 72

70, 2.121

1:3S, 21 261=0

822 143 377

17' 71 NO

276

is

1a

Io.WS ~92 2.929

1.850 35W

MIB0 On $17

No 16

UAW

Table 5.-Number of Internal revenue refunds Issued

-.----dl.-,--.-

,nk=Nu=7.=W by .".N.

keu

I--Ix-iihol

.nv.-,--

a]

TelolI Chwhll- Exkwi"uv~ Other Gm Excl. III- PhhN`w-

(1) (2) (1) 0) (5) Of (n

. W.- ................

................ uqA" 3,11440 21,13.1 2,510 se.m

AN-,Y '::IV IAV,772 MAU mN NO U"

U3,3,S

1

(M-)

S, 618,219 W,337 15, 13 502

Son- ...............

375,070 3"n M6.195 15128 07

2 us

.

,.sel 16,331 lm8U4 63,402 519 19 1155,

Bull.,. ....

..

..............

....... 2,026,775 ..N6 I.W7.776 UJI4 620 61 1,4w

B-91. .......

(See

(--m

N) W-)..

...

..............1 1.511 65, 10.562 1.455,017 .126 116 411 1.195

.................. IN- 1.577 1U,272 7,802 35

21m Haff,rd . . - C.rn.l..,) ... .............

..-n.n

I S"e (C) --) ................. ..

I,IWM 8,244 1,044,N3 Ismi 468 a, 916 1,456.981 15019 1,367,472 72.075 767 107 I'S'll

Pr.-

...-xe) .......... W4,52S 2,619 No 442 12.101 an

4

...o.h1k: Anion

(Rr.. W-) U1.5s) 3247 N6,092 11,970

N9 166 10

BsI-

'

.

1.2 3.378 Wn plyse.70 .5.005 "12 2.

1

iviw.,x New -.0

U1.439 11,216 11.5111116 62,426 439 5S 1.517

Pix-lipl,

2.5133,512 111 2.,lU,315 97.201 ON 72 3,12,

Mthounigh

2,395.M 139. 2,303,742 75,446 468 47 2,110

Rkh-nJ is (.)I-) ................ ... 1,479 561 TI 83 1.426,M 43N5 269 41 1,50

W.I,,ngt

Ivrg1ra)

(.I.wah)

...... ..........

............ I 1.. 1,730:131M.0" 11,057 1,657.1132 59,406 17 lAn 2.693 191.242 7,741 7

:::~p m: 10.06.3. I.W

A.- ........... (Geopizi) .......... ..............

751.15 110211ti,415 .,An 201 371 13.710 1.723mi 11,810 1 W368 (6029 231 71 Bx-p- 2.092

C,,W.bi. ....

~:: :: car- :: 1.139,370 7,365 1.0861we 43.891 1S5 27

Gr..v .... .............(l 9,- 950 492 5- 911,360 32,0152 Iss 17 1.073 Ca") )....... ...... ...

is.= .... ............ W.-P

1,810,402 14672 1.737.388 KOn 281 5S 1.970 .................... 687,2611 4.D71 652,740 29,155 IN is 1.178 -ki,onA, - (Flix,N) I l . n

I. I. 2w.392 23.175 2,793,810 157,917 1,2W

1 .116

~.Irin 11.1m i

.:::::: 1- -1

1 1,506,783 9.018 1~442.421 53M6 232 .9 1,677

(S. (d)

10.30240 KNO O."'Ate JNXI I'm 2.1 Ioi

C.-. ........

I.573.19o 10,410 49 hire We

M 1.57b (Ses (d) Win.)-, ................ 2,143,723 '~,Wfi 2.060.076 66.308 39, 49 1.950 Din' . ..... . ... . .... (MIChl,n) ....

I.-No.

.......... ........ 3,118,11 21,506

3 109.3,12 II5,N9 467 SO 2.927

L-ft lind-are) ke,lucl,l) .............

l4alSN0 N5 ma 8,931 1.7U,719 69.128 U3 65 2,117

P..--j

6,62S 998.755 New 218

a 1.402

filidwhi

(-. ............. 555,801 3,941 533.914 17~15,t

W 23 675 1011.11.1 Won, O'sh.Asm .7841. 3'.. 4. A- 1310011

c-it.

lswth pai M1,301 2,113 182670 l5AW 67

1. 518

Des ..-

11 3.M 899 21,M 2,953,363 105M "OU

1 29 2,393

Fargo, (...

1-) 172131 1113 796 916 WU3 411 49 1.505 1:.

N:W 9, 174,400 17.673 12, 19 55, S,is'Ne I.,aU 1,157,921 WeU 424 W 2,242 OMM

St. LoI ............

(N,b,Ma)

(l ................1

484,179

5M, 917 5,718 "3.482 M,774 192

U 159

In P.x ............

~3.191" 1.447,410 72,513 377 5. 11.15 (--) 1.-.032 1

Nfkbn,gf,,W.O":: 1769 1,263,9511 some No 76 I.N3

.c_,R

~:: ~: (S. (b) W-) ...... ............ W6.652 7,890 891 42.363 427 69 I.m

7213n .,Ui Oei 2.Ne 357 141.31

-in 12437 309,249 17,92. 84 13 622 M"N07 7

Clhe,nn. .575 2.549.116 117.973 .0 a, 3,362

Del.,. .........

SX-N). .. ................... 1111.141 2.038 14O.R3 sW4 45

9 316 (W in .

Den- (C-)

..)

.......................

................... I.N7.351

s%.10

14,005 1.729MS 100,102 515 S3 3,041

Lin. A..~ ............(A,.-)

Me 6,274 9GS392 48,972 187 47 1.2M 7

O,ker.

4.833 Now 31,280

W 26 1,240 ........... .... . .......... 1,257,. a

an,ckins ty (Oklaronei) 887,511 7,2 Oki

2 25 591

"

03T

IN:'

w.ht 35 831 5':O' l 4560w (Kenes.) .... ............... 720,128

.1

702 59 426 7.122 -,318 43,697 249 1,198

... ....... ....... "AIN3. 12AIIIIIAN Obl 4,1114111 412 16.548 (Alswus) .......................... 151.0es 1,461 110,763 8.312 21 2 509 ~11 1) .

..... ................. 278.926 3.032 2S7 We 17,73,

&a 503 Montana) - ........... 254 089 34W M1.460 8,370 a, 11 71x

Hono."

His-)

L.

.......... U5,411 3.068 308.752 13.N7 53 24 217 (II.) (Anhona

olki*) 4,8U14593

Wi

39,426 .551,055 217.310 1,916 'm 4,713

.. ..... .. ....

5,53, 501.002 U892 217 20 on

4-

~'-) 15192 292 M14 11,103 2W 26 1..4187

. ..~ ....I :::~::: Nevada) 2W 2:2 283 509 ~Xo

M Saus -11~1 ............ ruftir) .............. .............

San, 3. 11,1,12 N5 57 12 4W hir. is

Seart.

............. 3,295,- 25,

3~10

P: I.W5.195 12,93201

J~M~287 163149 1.618 110 3.7a7

-1- 962 70.778 .2 1.00,

Push. Rio. 191,10 11" ffI3AV "Ale 11, ffi

n

. .......

.5j. an 131.316 I.A12

1

6

5Z55,a 32,667 18.754 170

to

................................ 132.952

117

T-1. ii-

-

xhi- xewi,

~ao; Calkill ................... 8,110,527 .0,40 7=372 WA67 3,534 245 8.50D eviol ................. 4.030.551 ..sht 118,2W 1481 1N 3,473

on. 35:' 7' ~y ~

39.3715 NO 4114 20"22 11962 219 1.728 717: 13 25,356 3~571,760 116,096 700 81 1~ 1:171.2%, So, 2 71 7

028'

T '4075

1IS 3670 31 "I'm 1:278,781 2

District office detail, were hot available for refund reversals pending classiffication when 1980 books are Closed.

Table 6.-Overassessments of tax as the

result of examination

(Exclusive of claims for refund)

A,hi-

(in ftwowniftW di

ffinI In ffin Im

~WASO IN 132 W27,741 114175.879 In .1 NO 1

De .3N 3S8 WIN F,o -.........,.

1,179 16 Me 7,855 C,,hxveukv... 10,19a low 1631536 216960 Eues.. 3.97 4.1m U.230 40.896

Gxt M2 No 2,.2 2,852 E c.... ..... 4278 IN. 1.212

EMpI,,,rnwx... 4,015t 3,398 9,791 4,300
64

I

Table ?.-Number of returns filed, by Internal revenue

regions, districts, states, and other areas

(Slana, oadnaaaalad b,..gw

Inalloadadfa=aaalka-ladal

UaMS'aaal .............................................

sap......... ....................... ..............

Allo~ ............. ~Sdd (1).. ........

Oaadon _.: ............

Ba.dA. .. ........

son. ..~................... (Sad(.).da) ..................

-.wan ...................... (-) . . . . ...................... =6 ..........

lIannanda, ...I ............. sadmoo-) ..............

odI-ah ..................... (N-pa,1).... .............. .. .................... afiand)

P'.9- . . . ~~*..*~ .: . :.......... , :

.AI. ............. (JAIayland. D.C)

aaanal, .... ....... J-Y) ......................

panana,gh .............. (San (a) balo,a) . ...................... (Va'atia) ...an, ... ................. (Nadana.)

..9............ ..........................................

AtIan, ...

.:::: :i:*

G-In.)_ ...... .............

_

SIM19dan ............ AIIWM) ........................

-l, (Flanda) ....................

s.0.

(Saa (d)

IIIa. .......... (10-W) ..

Ind-d! .................... (Ind'..)

I-'. ...................... (--k,)

~arloa_q .................... (.. V,,,,..)

a-lawlaa .............................

~Soa,ta Dak-) ............

C..g.

1,N=,h) d,~)

S, ..............

St: `aw .... .................

S.Il .................. (S. (b) W-)

soodiaaal a"- : ~ . ............

A,don .............. (S.

M wid.) .................

Daw

.......................

(-dadl .............

0,1ad ............. (Ldad,ana) ..............

Oklananna Uy .................. (Oklatana)

Ida ................ (K,

............ ..............

Ddd~ ....................... .........................

Hakad, .........................

Loa AnVado (S .... ....................

An-)

...... ....

Saft

Laa.Uy

Sawd. (W Von)~..............

Cdaaad,aa~

poan.

M

()laar .................. .......... ................ ....... .......

r.w...-dal-alann,

road and aav,a$aaIl Omaa-dadf

FAada,, pannaaan', C"'p'""'" Eaaaa air

(1)m (3) (4) 16)

. (6) (7)

IQA"AQ W".,M 1AWS, Iwmln Z-,w utm

1.1673... IJ3LM =I- WASJ

1.174,~ Ma43 71,4118 10,066 8.645 21.261 1,236 w"1 455.084 40,M 9.07 3,752 1 I'M -

72 IN 2,500,301 U5.392 94.991 2O.OV n.w 3.935

0'X

2,699 S51 2%.WO V.7N 27,507 -.637 3.643

2,648.ND tw.m 157,843 36,702 19,M 42.664 2.- =

112 206.117 m1e, ~.Wl zM 162 2.

2,435,739 L502.658 167,979 .91210 21,075 ~,582 2~se

3.356,695 1.784.167 211,- 111.9W 35,952 131,8W 3,W

593.665 M7910 ..2 S.~ ~.Wd 1.,- 57'

600,211 40S.17 31M 1.7M 3.- 1~1_ 441

,.=,M

1

11.1.95, 1,172.201 2?4,4n 1...2 M17" 17,U3

1:3 S,:,7:21 11 11.117 198,271 11.610 27.M 56.3N 3,2W

51 3.M.615 3113,~ W.W4 41.7M 143,167 4,SN

" 8.,w 2.989,813 M.728 M17V 36.927 W,113 4,058 z AS 1.809N6 10.077 39,U6 V~623 29.3D5 1,871

3.165203 2.119,219 M,376 30,71a 25."5 51- 2,7139

501.106 249,Nl ,.0 10,486 2.527 SIM 441

M"ju 3=,- I.205.m N,w '"'37, mm,

3,109453 2,071.7W 136,677 25,131 MS12 M.255 "wI 1

00 981 1,359,IM SO,= IS,= law 30.00 1.121

1:0

'M

1~-.305 83,373 10,267 1Z359 27.9~14 1,324

3,M.No 1. 2.M,7n 168.558 25.~37 26,4115 58641 2.1.

281'

295

W

255 58,012 6,567 10,96, IS.ND 828

6,157k370 3.954,744 .5,3N 92,292 51.103 167.Ul

S.

S.

it2.7".433 1.851.649 IU.381 20.512 27,351 37,410 1.970

338AS, 12M.A16 w1l" INA13 UZIN,

'

.076 1,934,813 162.70 X818 ~,457 .2,285 2.663

3:8'39,137 2.626.M ~.,M 49,417 28.674 W.213 483

5. 3 56,931 3,757.322 297,136 9,SD9 48.281 92.2111 3,526

I:,1~1,2:11

7 11

:22 a. 197.472 QJ76 .149 551~ 3,707 Wl 297.138 1OS.N2 19,163 20.253 W.W 1.5.

S64M W7.300 S2,91, 9.722 am 15,921 715

IZ-15. L307.5114 .1,.21 1.1m 37830 31,1n

153~w 276,S40 28,127 ~,50D 5.746 7,557 81

1

1

498013 3M,691 W7.799 114,637 55.74a 107.424 7.443

1:M Na 148.402 W.U9 21,745 MAQ ~Im

..,762 M,2N 27,554 4,7W 5,121 7.S82 I.w

3,

ON

1 .0 1.171~1 2DO 5N 52 413 26.071 W119 3.VO

OS7:M 653 932 71:230 14,326 12J34 22.U3 2,M

3.052.635 1.967.M 206,218 `6.M 25.7% 0,151 3,.5

2,07.425 L716,566 151.981 31.115 26,878 SO 073 3,411

1, .32, 1,241,000 135.669 V,574 18,798 24.374 4,1 SO

4M. 12=633 "ou".77 11131.10 "',ou MAN 17,159

, 761M 502.9N 38,457 5,959 8.2W 12,355

253806 3,297,362 241,21V 0,943 WN1 $0.470 3,781

MI.652 INIM 16,7,5 2,879 41614 7.477 29,

31 790.554 2.30.874 210,351 4656~ 55.168 0.745 32W

W4.003 1.241,727 110,660 24,972 29'.6 42.NO 1,809

124ONS 2~ 800558 71,740 9,020 12.250 21.W 982

281:970

1~

510,070 lw~ 11.2" 16.1V 0,926 1,312

SOO~ 1,141.239 mw 17,912 21.W 34,702 2,M

559,S72 16.40, 970 895 113,530 20,- IS.W9 21.S27 2.P8

01 Lfts- Ns- M~ .9.07 2G.M

275.332

1

75~649 7.= 1,232 5.w 5.056 145

568.2N 364~255 W1805 4,4% 8.261 11,011 4~

5VW9 32S.07 3SINO 5,201 1."3 ;SI:123 7.

W. 022 413,178 39.062 6,381 7~826

On

6 7w

2~~1:11 S 1:11 ~995 610,559 12S.6SO 131,.S IN'— 10,220

P`

I

N U9 107.152 ~,900 16.599 29,261 1.5V

2,087.wl

1.

210,215 11S.611 20,245 25.301 U,132 1,974

.B482 362~529 25,971 6". 6,.5 111SO5 332

V6,"l nju 11609 12,069 17,261 540

6,663.911 4,218.958 4.,NQ n,712 91.126 ~,973 8,315

2,75ZM 1,741,060 166.748 27,~ WIN 46.1 1,958

Sn'"'"N -M

- "1 10,055-

211,172 79,229 15.423 87 71 235 38

112,100 318,U8 48,502 U2 810 9,no M,

Waan. .........~-

1,075,541 f. 15,awaq 1012381953 200,372 M.951 264,111 18.5,15 M 111,nod ... ... 1 1.11 7~W.~ 1.9a 69, 473468 142,211 74.542 131,M 11,593

d~ Nan,Yk................... 11,199,618 71150,326 710,965 181,489 91.907 ~118 11.629

olao:............... 6,741,213 1~561.162 387.= 66,235 51,131 1w,Sw 6,146 (.)

(f, P=0 TI. .. ... 7,021,914 1,7W.M IWSOS 13SX8 59.550 98,418 5.9n 9 N41M 5,651,236 451,633 95.507 113,2W .6,2,5 7.063

waan. Nadannal

~23~ ftlaaaa Fonds 1NO IWOA, INMR, INOSS-PR. IUX1W 1W2.

Fon.I NOES

11S~ 11IN.~I

~1, :~-10~:7112D. 1172~. S--(Soand 114. 11201, 112..),112023.11.1..,1120~1.

I QO1 Ind, I..

7) W.

'.

N and ~&

Table 7.-Continued

a--avaada and d.-,--

(Saaad,__-1 --vw daInadoaaad -1

ftw Sadad. -1 .............................................

a-"...... ............... ..........................

.IN. ..... ...~_

_ ~., . IS. (.) ~)~

Au,,W1 .......... (Manna) .. .....

.......... .... (.-Cn-ad) _ .............. (S. (C) -)

B'dal. .. ........ (Saa (C) adoa)

Bon.,lon .............. N.,_1 d . .... (Conn-and)

-n,Indl .. ........ ..... (Sad (C) . . ......... . ............

...... . .... .......

.oannorn -rAaal

&D C) ..........

.-ank Nan, -Y)....

oaladmana c- a) w-) ...... .......

Roanono Nngana), .......................

-... .......... (lOaII-n.) .......... .......... .

Saaaaaaaad .wan ..... ............_ .................

Allant,_ .... .. ......... (Gda,gia) ..

W-gnan, .......... ..... (Al.oanal ...........

1-a.__ (Soon, r..a.).................

G,..n.. .... ~,-) ~ .. ~ _.. _ (madol .................. . .... ..... (Flodd.) ......... .. ............

. ...... ........... .... (,a-) . .....

Caad,,Iftgodd_ .__ . ............ ...

=

G-nnal. ..................... (s. (a) w-) .no ..... ................. (Sda(d)-)-..

ooil ................. ..... .. (.i.hapn)

ind,naladi . ......... . ...... (Indoo,a)

-11,_~. (Konaa,ky)

ft,A-2

alladanallA iaa,

AN,dX"_ iSouth Wkdna)

chc go ... (S. (b) del-)

[)aa -nad (,-.)

F.,p (Nonn ~,da)

.,-.k.. .........

...... (W--n)

o- _._ .. I.~ (14,ha-)

S. -1. ...................... . (Moddon)

sLp"I __ (mnnaal ..........

Son,fiald ....................

. (Sda(b)a-)..-

saawaaart Ragio, ......................... .......... ..............

a-. 11 I__~ . (~_ .-..)_

Aaaan . .. ................. ~. Sda(j)oald.) ...........

r."- . _ .......... ~.. ffl_,j .................

LI, ___ ................. _.(sdd(f).l..) ..

_ ...... .....

lIan.. ... .... ................ (~I.nndd) ................

L, A.l,~ .... ........... (A,.-) ..........

NZOH.nl ... . I (L-ad.) ...........

Okla— Cdy ................. (0allhOM) .......................

W.a. ... . ,I (K.-,)

......on ....... .................. ..............

(A..) I..I...............

odand) .. ..............

wl- (..nanna)

IIdnoa,, "A~,~, (S-W-)-

P- ....................

Ponla'd Rand ........ IN—.) .... ...... . ........

Sall _ak. Qly (Unah)~ ......... . ..............

Sa -.ood (Saa (a) oalda')

Saw

. .......

I

daNa,n) ...................

wa-aa"~l ............. .........

Plant, R= . ........................_ .............

01., ...~ ................ . ....... ................. ......

TdWaaa,aaalaIadA,adaa,,dd,a

Eonlaaadd.

P) (9) (10)

Mill a.".-

V.- 3JU.SN .0,.,

1,728 209.067

1.197 134,1123

6,651 W,IS7 26sSS

3.814 116.590 9X7

1.30 425SN

WS 10W

5,01 432,1.2

6.7156 WSU 10,395

112,593

676 113915

27,570 IMA. IN.",

Eon 560153 -2

7,_ M.73D 6.5`8

S5DI 749.673

2.WA 429.497

S.332 W.036

708 72.265 102,985

".727 001501 49,318

..704 621,4W 26,621

2.522 40a,230

2.157 ~,037

4,959 680,2W

1386 279576

1 INS 1,3131SIO 22.1597

2',ISO 510.350

.,170 3~.O'- S&M

3,Ml 157,358 2623.

4,982 MSH IS.5

EW 873.50 11615

4,S,1 =.9",

2.562 3715.

1.021 187,81,

41

Na 3.W VMS

TW 3U

8,782

J,

507 7,861

6.551 1)3,574

"9,6 WNI

8,376 .8.157

4443 , V2 W7

N,

MI:035

19618

A713 4NA" 25,526

1.233 348.679

29.316 3,727,24S SS.V1

857 153OW

6.684 01,615 28,820

8M 72.W5

4418 780.106 26,707 3 4~ 381.01

Z011 258.023

tm 4W.M

3,767 357,022

4.2dO ni 1889

n1ads 1.11611.3M 71.133

252 48,797

IS6 119,05.

20SS 122AI.

1,711 108~760

6.56S 1.00,6`14 n,155

2.02A 276,777

3370 N9.3155

5`6 N.N8

1.736 10,751

6- 1,183,387 23.298

2579 519,315 20,675

1. 1951,65

48 82.525

.1 13,240

W ~-. ................... 13019 2,874.021 524S3

(a) fla.no. ....................... 13015 1.214.186 7861

(C)~ Yd,k 16.771 2,232,449 19732

W) 01,no ....................... 8,523 1,06,254 11,944

(a) ~.Y-n.. ............ 8105 1,179,170

(1) . .. ....... ............... 11,102 1"",721 55.527

Dolaad, __.;

(8) Foll 709

(9) lacl,,ddsFo,nd9aO,!IIOPR,94I.%IlM&SS CT-1,-CT-2.

~~O) FF-;: S190. '011.9 T.NIZ.5221-1720

1) add 500 5~, S500K

(12) ~ncl.-F.- 1, 8, 11. 4701,17%,4707,471. Alandl 1,1d. T. Ratonad. 1W TWO— E.lw Ta~ RW-

~143~ :.C:,,dn F-1720 720.. 730, 2M. 118 11 C, and 4M

ft3F01na d4OX,II2OX,2M.4N8.7ON Tant 11201AK7005 NOAS.4S78,iNIA,2M.N0BL,,W6%9

Eonloa,aa, An,_ Eao,.aaaaa

"Won,

(11) (12) (13) 114)

3,511 E~ 6.431 27.759

1.755 3= 6,155 15,28a

14.511 9.1. 16.230 97.493

13,627 8.987 IO,S&I 120AM

%S7. 12.- 1S,21S

.4 2,024 2.041 9.579

10,532 11.2w IS.IA5 IGO.M

N.043 71550 7.355 137.299

1,- 2,27. 4,142 16.043

2282 1.443 115N 12.70

WN, 61,176 103AD, IINION

~Jal RYS6 11,- 21 1,52S

24,406 12AM 21.944 3U~529

29,360 15,127 2S 816 100,211

16N7 10,923 20.592 57.424

I'll

Ii.03, 18,= U.59a

~1276

,

W3 2283 24.816

97.1.

,,.

275

1

U I.w

15.313

"24

IOO.nI

6M 7.578 ~.':7'37 KISS

7,4.

6.7""

40.461

15 406 12,IM 11~ 4 489 8, 644 7,

S17

104W P:3M,

.,434 M,

'

B 31,67.

406

11.159 34 19.145 173

'U'773

.:"1" 12:4

27' 124.787 IsS923

32

2

113,604

.3.608 23,207 92

15 408 12AN

~921

771:62

7,US 9.090 am0

3.773 5,70S

a.

593 21.07

"'

02 q,.M 'ln

.2 M~

2!

1

"

3.462 5917 17.934

Q.109 15,287 2D.717 219.712

12,176 9.391 21.572 7,a7l

2'.6 2.752 6,525 17,253

2"5" 23.559 24,597 7SO2O

6:1

'

652 13492 38,261

IS 3N 17:177 24,176 76,000

22,779 lu.m 25,495 103,275

ltm 5~925 14,70 44,021

a,- "."1 151,067 I.M.141

3,211 ZOOG 5.1126 21.1o,

20.668 25.918 X129 4SOO93

1.300 2.225 41186 17.052

17,4W ~.l 17 17o.wl

12.574 7,139 12,729 93.1.

4.211 5,745 11,511 3S,UO

8.770 11M 16'.8 70.131

7.n3 10,643 16.80 77,261

6775

a= 16,M 50,739

1.1.30 61,18, 1,111.09 I.M.."

,,w 2.312 INS 23,973

3._ 3,4M 7,117 2~.-

2.477 4~654 8,7m 2S.669

I'M 1,970 2.405 22~212

S3.200 191,89 37,069 310.30

8621 61355 7,742 "'IN

14922 T778 16,583 na,220

2,91B 2,309 5.11's 28.689

SO25 2.280 6,379 39.218

X193 20.953 40N3 402,383

11.176 9,977 25N3 137,Nl m .1 19.U3

5,1 25

W

253 16 918 18,792

07,03 40,742 77,952 712.746

59 644 24,212 35,480 2U.633

.15, 35,702 .0. W.390

SO 153 25.711 371W 280,527

a6 OS7 2SOSO 46,40a 157,05

3S.068 37,759 S4,246 651,074
66 Table B.-Retums filed, examination coverage and results (1980)

CY 1979 luminas .T. Ss""bil Tbi~' Ponbsn'

Assets -

Con. C~bbmlgo

ImAmeaM. bou 90,121.115 m... 1.346.321) 1.51.11 1.113sm -

1,P, , -.5issas

5.0as _.. MON

38 MM 26.273 372,221 39.6% 4M,lw 1.14

2172 1 ~6 15 M 192,U9 48 521 255,975 2.03

270,101D 57,4si 5W.199 $7.812 7251~ 2.

N. $so--1 1.251.151 M,457 47,161 2.719 109,337 874

BI unda $1o.ox 3,M.2w 36.330 77,D15 4,049 117,~ 318

8 $1 am b" MODO 5,465,E78 36 408 V..7 8.876 97,731 in

5 130,C)oa 1.871.2 61,475 24 888 3..G Wells 4 n

-,Jay

P,,bbon,bo,

1.4"DJOll s'sTs .'n'

I.M.311 221.0s, Me", 1.7.

C.,-.,T-1 2,NI,612 -'6.3 1341.550

-1... nb~. 125,(22 5,790 5.7130 .,61

undin 51 MOM) -

i.m.189 36.520 36520 3 Q

$100,00) r..' $1 1 746,767 51,963

31 M'I unso, $1 o W'I 11"(w 27.636

$,a Mll ... 3 1 Go 26.302 7.756

51.9m 6 N

27.06 lau

7,756 2949

itsba- Aslaabbea 71, obe P- A-plr~ nd Ch.V.,

(In .1 P ..by W Asia, ,s,bon,

'.'

S- 1. 1Wm_ To.

A.- A.H- C-.. T-1 .9- ben,

$1.335 5- 11131 11111`77 "I"I's - ints 13

1.3 too 5 258 5,438 - 131 15 30

67

"S - Inbe, 51 a 000 1

46 58 1 - U86 3aQ 1415

12D - 21 M2 20117 433 24D '3 '2'1

N.1.1;~1:000- $15,000

000 uncer 3U.000

.1, ..146 1 447 12 40

is 69 1 1m 3,159 No W is 22

N 12 2 137 2,570 M 250 12 20

452 .83 7.358 1161 - 12 a

3,429 11

NB Most) and -

B Undo, $ 1o.0)0 -

8 51D'00D _. 53O.D00

a

39 P-lp

".972 21 c-bbuu:b. Tetol

16.5,C) n

$1Do W ano -

5,129 39M 3.938 76,78 1 4,737 4737 1,202.893

anion oa~o c~~ Mi,311,11, 10,457

.--Ift.C- 6.156 "oos

IDA17 ~o?

.43,

1%,:M2 MOM!` "wis 211.41. 18.17

G.. E.I.U- $30'sDOO 119.169 9,15, 1.225 10,376 8.70

'e'tais law to 20

61 61 1.679 27 u-, $100,000

195 195 3,758 23 sloo='- $1 M11

37D 378 13,685 17 $1 M'I under $1 a W

o W 0,674 to $1 o KI abble, $100 KI

-1.- beconod .

$1 DO .. ..-

31 31 2.M 8- corp.

45 45 .7,631

"osis 4 1.00 3S."s 2.71118 12 17

75 3 79 8,247 2,827 15 16

970 1 971 K935 2,578

cm.

Esses. siou,

Gloss Esti-M,DDO

G-E-1. 1200~0)0 ..-,

7.113 .1. 111=17 41.06 so 3 o' "'.' 4,172 N n Gat

I— Ern- and Glft, l1ral 95,771,515 505,587 1.3"11MO 195,073 2,.9,200 2.12 8,587 609 39 %Ms 16.90", 452 199 17 26 I-M. Estate -GA. toba

EW. "ass"is U.U2 'O'M 79,M W 2 IN 1."5 14D 21 1. E-.

21,4211,11142 so,nso o= 49AN .19 70 72 1,712 10, 20 28

4111 1 Is W 42 .3 1 26 hbnseb~`

Con.C~ 03,046 MOM$ 123 123 221) so-bs C~cbbnlb~

Gloo, ft.. 3303,000.. 37.193 17,657 381

Totals may no, add, due to rounding,

Nombusiness

Adjusted gross income,

Business .turns,

BOlanCe sheet assets

IS-Cmun no-crelp Me by d- , not ... lato, No liable of oemos obne, unmulbon,
68 Table 9.-RLturns filed, examination coverage and results (1979)

69

h.mNlit tilitill,

48 - u,xe, SIO.COD

FmNo 3~50.003 5 $15,00D

000 S50'0D0

.5 560.000

B I unds, $1 o'000

DMON..s.,

kp

u- PMDM -

3100.00C.- s, .11

51 .1 -$1. .1

s1wWrindC", IV. All- I. Sil"r"i'l,

ANrdI Clixtili `k~

VAAMI 2811,141 1AK311 '".wrr 1~194114

"m

111%

38,0116.496 21"m 376,7s2 40,237 .5,572 1.15 1.1 9316 I'o 241.9 512~ 249 100 12 27

Ma ... I'm m

12 627.936 17,119 210.8a 56,637 2M.W5 2,25

1 .'W'wa 5".54") 561.713 87,7sl ?C4.02. 2.91 11'5' 4

'91,2 1441 1:~ 294 127 11 22 .8 slo.000 $15 NO 359li

116 On 2PO lo 23 NB 515.000 550000

Was ab- 40,247 I'so, ah.989 lass

"I'lid"Jane I.."If FII,Ira.

4.N3.915 11.501 95,323 3.790 IU.617 3,28 121.2 68 5 .8 Iss, 3617 718 208 11 22

s'lw.wo ..- 50,117 7,558 92.M 1~81

I.J 12,ilSO "'V

IM3.728 58.536 21'M0 2.,100 83.m s." 4137 26,2 1.2 -1.2 els. 1,227 516 11 27 8MOD11-

",.A,. Max Win

11195.186 xt,_ 1. =A74 .1

1,2110,371 "zititit 47 .zm? 7.44

ImMe 8,273 7 8280 (170

M9,614 40.156 22 40,178 4.19

674.357 53.507 1~

Airrini I.I.

R- A.-

T-1 `irnirxir~

__ drilint Apae, Audilani CInam, Ap- T.-

51~j S542.2 135.1 M101.5 "A's $176 12 24

373 2 V.2 IN., 1,198 799 503 13 1.

ft ChInfili.

955 34 3 1.7 13"6 2,710 685 225 11 19 B100.000-1130,000

-6 1". IDWS a, N

n

4,137.3 4,137.3 US n 4D

80A .1 9,721 31 N

6C) 9 61 0 1.sle 1,3M 32 36

M9 -9 3.M 177

w.sm 7N

iss"n asums 1 28.629 2141 393C 393.0 13,729

24,421 8,373

41,T11 3.S5(3

8,3n X21,

3.957 83 1

NxIts exIi- conioalson ....... to "jilan L"

cGiassEsIall-MODO

G_E.I.mo.-

m

Im

I"s zin MSO

122,335 10.867 1.874 12.7.1 1012

35,115 16,1 n 318 16,491 16.17

INN$ am "al, KIM C(t,

I- a Gil, nOD".175 5M.75s hil 2,M,480 22.

E.-

To als may not add, due to rounding.

Nono,sine,ts a neturns.

:Adjusted gross income.

Business returns,

Balance shiest assets.

190.7 5901 70,-

2,8014 2,504 4 709,893 339

28A 28.0 2.00

25

19 50

39 GO

41.1 41.1 211.843 37 D.Mft "wcars.

w.. 5.7 W., "Im 2.611 11 1.

N 6 4,5 1031 9 07D 2.424 13 18

-.8 1.1 .59 27.50, 3 5438 22

133.1 1.2 25

s,3U.O 5491 35, 6.916.2 12,113 4. 176 19 24

sm'ss' rf'745 10,359 42.1" U, 67.6 1.6 WI 097 Is, 1.

n.592."3 N'm 10i Aa

aeRn,liall, hills,

Nis W.000 ma v,,

a I-5 1o'000

Canparniacn.

Asse.-"'aah.

uno. 51 OD.000 -

$100.00) -$1 M'l

$1 Ki-31D W

$,a M'l-sl 00 Md

3loom,lanoSnIlla"- Corti,

E-1krall

Gn-E.--

G- F.Cr. S30D.000

1- E.- - Gxt, Wall

ud.

1-2 119.2

2.5;~-~c~~

'Schnce center no-Change rate by Class is not available. No changes resulted in 33 Cercent of sel-vice center examinations,
70

1. .1 lla,aaa,a naglana.

dt=aad ~eaIlan,

Table 10. -Number of returns examined by class of tax and by Internal Revenue

regions, districts and other areas

Tatal aelaidaIll 0=1P

aC_ aseas

C_

T-1 ............. I .............

.... ........ ...... ..............

,"fla. .... ..............

i ................. .. .............

.... .......... ..................

............... ...................

banhantat . ........... ......

W_ ....

a-- 6o~a ....................*

~Aaaaal

Z,a:

A . . .. .......... ...........

A,gwW ,~ ...... ...............

B,a- ............... . .......

B-lyn .. ...........

=10 ... I.. .........................

. .. . ...........................

.-d ............ ....................

.......... ....................

P__

PmA- Sa- DanIar ...................

,--. S- Cnl.r ..............

at"e"l =Bell, . PO,:..........................

PNIA,ieipwa

.. ........................

Onatntil.

P-at" 6aniar ........ ........

Sa,,Vaaewt

A IAllA ..........................

G,.- . . ......... ....................

j.-.............. .................

. .... ........................

It, ..............

me- Sa- can,. ..................

Date., .o :

0.. ............. ..................

c. . .........................

. ............................

...................

... ...... ..........................

ft- I, ..............................

cl-I 11

.-IR.

A -I ................................

c., Go ................................

S Paw.

~=*ld

Qh,

AltaGu IG . ....... .....................

A t,n ....................................

cma,nn,a, ............

DA,. ........... :.. - ~ I ::::

E)e,. . .................................

Ufti, R- . ......................... ...

Naa, (),1- .................... ......

o..- oly ..........................

w.h,. ..................................

A.In Se- ~.Isa .....................

.

An,

aag

: ......................

Haana ...........................

Ho.. ........

La, AN .. ........................

pnun~ ...........................

R_

sat Lao cat .

Sen Ft.

-seaft 5~~c.

C"e" F,-S-ic.C-.r

21=1.OSS I..3.45a =,.I 9,015 133.S93 12.01 ft.414 4.327 n,doe 49.91111 23.1107 19,318

274.40 2,W I.GV NIM Z363 a,.$ I'll. 11,517 "m A7,7 Zen

152.41a XS,2H 2.717 1~4 17.75, 1.- 3,Q5 OT5 "N' 5.9115 2.619 3.196

.1.3 2.06 Ma 10,17, 1,03 3.1. ,- 1a.2 ?.,I, Z.. X,

ilWAS3 54AN 2,.2 "'as 'soos I'm 3,505 037 91081, use 3,073 We

269, M,282 3,573 Ina 21.093 IA" 4,M 1.498 13,342 C977 4323 3,5109

254.145 .3146, 17V IN 16,231 I'm ZUG Gas I'm uln 2.5. -

KA305 481,305 5,220 2,M9 0,157 1,521 4,en 915 Il.7W 6.121 3.533 3,959

13.50 5 . 603

9

274 a a Z1.3

12. 90 9 as, 173 59 870 103

11

80 SSI Gas

6,720 4 503

M

w 9~ w 75a 5M

48.151 Us'n 321 43"

.

297 263 me 173 2,286 IASO 2.007

81,110 71.544 M9

1

07 3.249 647 1.n6 317 1.738 w 993 671

27,2M 20.852 31: - 2.OW 1. 10 225 I'M el:

1.092 3,238 6 32 397 56 12 128 12

31.100 24.237 536 212 2.527 Sol On in 1,092 Slit

73~262 S8.2. Sal 257 5,0135 Wa I W 419 2,- 1,W7 1,717 1,227

20 3,933 49

26 4

29 as 1. .1, S,

a

-

,:Us 3.680 10,

, I

69 891 13 67 28A

14.312 14,312

25.425 25,125

51.105 40,557 6`2 in 2,727 22. 610 224 1.701 1,699 1559 1,279

124,:1 21 W 722 56, 162 an 489 1,139 210 1.942 813 493 l."

"'

36.682 629 sw 4 41 11 111 141 ~:. 1:. .7 917

26.112

9

720 321 155

:jN

1U

an , .

an 1.

39,161 33.044 509 1 CS 2679 22 u 1 128 1.24' 879

5.070 3.949 52 46

7,0

36 98 46 64

77

10,552 10,M2 - -

51,168 -1.298 .8 131 3.22 276 296 W2 2.093 1,125 1,5s? 772

30M 25.879 26, Is I

Us 138 2n I%, 1~191 49

19813 lGaal 114 58

'

()` 131 189 Go SO, No

al..9 32.098 s2a too 4~N3 289 atte 279 2M2 l.NG

21,886 18.473 no '1 '19

92

~ 2 135 I'm .1

96,117 76.951 an 4.7 1,923 778 1,S4 433 5,811 2,096 1,121 Sol

32,4 26.745 SM 149

2

w

1

23 29 317 136 1.249 an

.521 23.524

26,237 2a,231

N sea 21,667 A43 21 2:11 1 1 131 1,482 565 1461 1163

40.215 28.425 44 217 588

7, 1 ,

i's 261 2.28G I.M SIS 128

64061 515.

755

37' 7

17 91,

26"M 20.138 280 US 1:73371 T I~474 7

17~563 14,201 M Go .in IG2 3M 110Z 411 589

7:117

':7" 1'

55 760 5D 155

1

J."S (1, W7

11 79

5,635 A493

n n M

11 113 262 211

71. 60,937 .11 616 IGN

en 1

06,

...

3

"

l..27 .,5l;

63;

2. 707 w

1

as

,

ON U9 Sol 251 1.177 059

5:729 77 13

2U 58

IN 31 SO 14

11 2 71

'76

On N3 3.2- 221 121 11 120 2.060 659

M7 ;N 05, 1,127

'4:11 ,

N

Go 17

se M3 G2 2. 1.0

4M

26,M7 369

2' 7

31

"

246

SN 492

Got 1,721 1.080

M"475 27,455 571 1.1 3.- Me 192 290 14M 877 1,.3 11585

271

M

407 219 2.057 1w 570 176 Mai 633 - 15,

859 ;,85G

0 7N 1 14 1 5D` 48 57 11 457 15, - ,3:12

sa:w 5N in I N 3,248 306 517 IN 1.70 1,627 1.484 507

4. 3,961 85

6 "

5, 44 w 32 91 73

"

251 3.62471 339 Sio 254 ISW 2,6~6 8 1 1.110 433

M:2"11 Pl:Z" 11'. 137

1.6

217 67 731

jU 170 75 797

11147

" "' M

211 73 2. 12

36

6

W:874

247

64 2.4W 24'

-

so = 111W - -

22 1:1 1 211

1

21:1 1 , ~ 0 ~:378 J., 41 . 11, 1:SlG 2 1.M

101 1 . 312 338 331 237 373

16,828 16,828

8,317 7,221 89 32 39 20 20 8 352 182

8.634 181

52

76 W 85 1 U M 697 292

San S NO 0 4W 72 N W 40a 3 7

OJ94

"

376

1

67 33

_

53 N n

1

7D

112

M2,146 209,516 1,70 73 Go .9 1.860 21M 3,413 1.50A 1.377 2.132

23461 310 1453 ':'

523

26,95, 1 We 104 245 GO in

111'73 41~7

41

M2'

14367 1,563 IM 203 IN Still 675

3 sea AS as 45 512

153

12,

no

10

627

1"

7 508

95

w 26 No 39,

123,2B5

'G~,

.. 1'.16 505 5,18, N4 1.615 me 2,819 I'M

Mon 27,754 587 In 2,211 me "3 112 1,706 776 1.162 "I I I1107

16 W7 16.907 -

30.650 30.650

Table I l.-Additional tax and penalties recommended after examination by class of tax

and by Internal Revenue regions, districts and other areas

(in thousands of dollars)

1.1anaal Pat—

ft.- d -.-

71

EA-0

Ono-

~_l _ .............. ........ ......... 9.462,942 "70,557 a- &Or.- 75,005 ~$.M 911116 .."a 71.533 ss.sai

.... ...........

* m-san

2,976 027 nun 2~1. 2.20,144 =62. 15sla, el", 6.432 1.18" 6.838

....... . ~. ~.. ... I................. 897.497 n4,W7 12,M Sn.n5 Mau 2Z491 B.631, 6.322 IL291, 1.042 S,AdIaaal. _ .... ............. .......... ... VBJ.2 Wl 1,134 371.M U03 7"s 1.1.8 14M. uO 5171o Cal., ... .......... .2,236 ne". 1,.112 40t,332 5.882 "Is"? 6.57a 40.740 4,911 1,-

M=;

. NO n

;

.719 946.741 7,759 M031 n.W 4,172 17,M 19,yo

;:OS!: .

W.-

. ...........

..Iy

A,-

~ .

.................................

28.441 10.484 175 12A. 177 3.933 243 W9 566 21.40 4.168 Is 13,122 14 2.116 72 las 1,7" B..n .

.. ......... 35 566 38.567 903 2SO 527 7.D99 1"52, 1279 2,141 931 4.5so ".0. ...... ~. ... -~~_ IGS.22 59,MS 71 57,786 2.310 13.005 13.5 639 1,193 147

SUI-Itl ollal.n -......................... 141.437 16,130 230 110,305 7 4,NO 1,652 07 We

. ....... .... 15.943 2,92A 57 12,4W 453 . 39 70

... ........ ... .... .......... 176~507 20.723 402 138.752 182 12.596 2.067 40 1,316 1.71.7:21.2 1111 172 1

SINN

9 12,23~ 43,17 2.311 1,245 8.5'26 1.,

so s:sN 6A .11 25 Go

1

.

.

. ... .. .......

A

........... is's5s 6.M2 7S 6,476 492 1.6. 27 17 -Sa-..~n....... ............... 2.608 2.W

B-..nS-.C.I., ... _ 5,685 Sees

hlld,hflaas~ " ;

NIS Im..__

....

........

. .

.............

.. .... .......... 126,U5 43.225 AM 59435 2JU 13,936 3,768 Iu7 835 Gas

P A-.. ....... ............ . ..

195.374 47,031 245 118.767 297 23835 2.85" 583 11.9 113

P'..'l, .....................

207.241 47.764 662 114,035 .,02 39 634 S85 1.572 1.713 124 182.032 s3.919 %- 126.511 1,147 7j. "7 1 No ft-nd . . I M.920 4D,U5 45D 77.423 10,556 6501

762

wo-g- .............. ...

.... 45,t7l 9253 54 27,1 M

1.223 1.510 312

S.-.. C.Is., 2,210 2,210 -

5.980 1.063 322 13 1,323

s,IGIaa. AGOAll A Its ... ............. ................ 114,982 AA"D Iu SOMI .9 9,9AD "W7 5.2s7 63a 2NO BlIniltion- Co. ... ........ 98.120 24,374 BM 0112 4,895 1,627 2.682 292

G,

.A .............

................

.........

.......... ...... l3a,476

31,7. 12.274 72 11579 366 2.N3 510 73, No X610 170 SAGG2 M7 am 2,1~ 1.687 979

.................................... ... 37,135 18.315 1033 10.284 3,923 3.287 243 SO . ......... .._ ................... U01909 4467 112.755 2u, 39.363 4.516 1 oth I'M 3.670

Atlanta SanIce ~n

_ .. ......................... 80,742 27,243 425 42.406 'to San aCa IMS 912 .. .... .............. 3,816 3,816

ma"I"". a.-.~Ia` ............... 6,399 6.399

Galante R"..:

C--

C..-

;41~1~454 11 1 5SE1 714M we 9,7el 734 2.01 00

E)at

Sul 33:302 148 82,3G, ~Ifi 15,"0 016 5.6`5 1.52- I .... ..... ................ . M1,416 WS79 515 2394021 2.525 M321 '... 38,583 1,710

.

17599 ....... ............ . ....... S5,093 28.539 284 2B.SW 70 2Z903 11625 1,717 16

Pa.-,

anil . ...... _ ................

. I .

128,198 MAN 11, 64,051 1,286 21,270 010 391 W

28.06s 15,51, 71 6,785 783 4,431 141 13 277 C=lInAn Sam" ~M` 2..75 2.475

all I.,

A

Ch-g.

9,652 3.643 10 3.655 i.no an is

De,,. 1...

5..4W 76.6D9 W .82,764, 9" Ia2W essa 907 5.5 3,11~

F,,W

73.733 20,185 88 l.w. IN am Bit am Us 111W

4 mll.-sal

M 4,657 SN 1,765 2W 8 a

Onah.

137,567 22,482 215 107474 16 4,422 1'.12 1.Iw 373 48,113 10.W 62 25711 747 9585 1,07, 156 so S.

a'.

L..

Pata . .....

111.959

23S..lS

M.U8 111 81,01 2,10 87V 11.0 333 9,122 835

S,anntin- ......... ............... ..... W.M2

27,581

27'Oss,

119 180,934 2572 6966 Use na 11508 15.233 467 40.931 292 16,897 3.92B 261 221

,.-Oil, so,"C. aan... ............... 3,235 3235 aa~lh,aaal la"aw:

A i.. .............. Main own 9 6,752 655 3,035 657 122 6D

-

A

Ch.

In .....................

.

..... ... 45aM 49,562 2,443 345 462 5.658 35~645 3,531 U62 4.350 4,153 . .......... .......

............... 12.621 10,43t) 2 W3 1 872 in 92 11 1,141:11 74 11 14 2,138 V.745 1 1,131 970 Asti 21:12

1" Den- 42

3222

19322 91W

7. -2

$45 802 ;x9 Ha I.7W

N-

..945 79 4.740 7

3:1"

M

604 WT I " M,049 2,070 6'. 1.5611 1. as

wlthona C h, ................ 61657 20,753 102 27,351 I.U7

a 66 67 959 Sal

.. IA ....... .. ..... .... ............... 59 434 21aN 112 29,407 287

a755 u 1.09

.."ISelic. Cant., .............

550 ON 453 am

2,316 2.316

Anc,W.p G_ 23,N5 9.247 112 13,188 45 257 23 71 -999 37.275 6.611 25 27,439 76 2.358 257 Me 171 ............ am ..822 4 1.915 89 3.W 185 IN no

LM All; 1,, Wslu

19.348 9.646 187 76% 5 1,727 u 59 34 197,035 2.311 262:01 184 35,897 2,51, 5.6a, 1.167 se:1 . 5:71 , S 4 .1,1 13 14 29 186 77 1~537 2W l.ID1 35

n Ra,, . ...... ...........

438 So 31 Sao 9 4

310.853 23,8n UO 0: 11 276.41 W13

1439 207 333

Salt Uke Oty ............... .......... 18,U2 12SIS 30 3.2n 55 188 sons

u

St, F,.I-.a . .... I.... ............ 1 422.353 106.647 l'oes 175,"' 1,013 122,761 4,388 I'S

N7

Sa.tI, . . ............. .................. 75.855 28.66a 236

"06a 11 U2 1

O'de, s- Can,. . ................. ...... 0 No 2.774 2,17.

814 A

.

7.670 2,495 80a :684

Reano Sann- Cant I. . ................. ... 7,396 7.3%

I'Sn'"o

I

4s2.8N

N .2.

4.387

215 .61551 131.1 04.03 15.110 91"s 10.M I'm

S96.110 I'm, 4W518 11.4H 'Glue 414" 13,08, 243,017 2o.s. . M2,0115 sees 910 C47,

9-

C_ .a- Eaala Ge, aaalaa

. -Leas than S500.
72 Table I'2.-Returns examined by Examination Division Tab

a 14.-Civil penalties assessed and abated 73

(Dolilars in thousands)

-_ofnarr.....- ... .............

F::u.Z*.;,he.d,,Vd,M,Is or nxn- oviiiion

E.-ter, dvoor

cxsxo._ or E.s.- Arramit:

All- Ple or N..a so ......... ...

T11`i 11 Rnlonsl ".11 Onnortir

P.roxxxxi, Ststut"'N rx"..

on.l. .. ... ...............

I............. .

-includes quick assessmembf and ..sea transferred to Juatt- Department

Table 13-Results of collection activity

(Inthousands)

Opening J-m.ry .................

pricesn ons ........... .. ...

.. .....

coew I-ory,

........... ......................

lueoro, of AIs,,tttx,1 Ttlu. Pemity and

I.................

wf,,_-

oream-

.............

...................... .......

Nvotiz om...................

..... ....... .

cxxi i-ory .......... . ..

compl- C_

"..a.- .............. .......... ............... ..................

I. ceepIcnint, lit-itttiti

N. E.--r

IA--W.

sx: F..I I. U. Fri. ...............

.......

L,my SrxII Uion IIII'd ftirri

N... of Rnaxemy useir- .I ............ . ......... ....

'Data revised fro, previous annual report

Ill

2,27303

2,M3912 0790

sa 919

IN

2.3M

2149

i~072

$2,912.774

112

, 'no

2,~179 N7

790

5,10.507

2.179 297

1.997w

78 737

11111410

1:172

,4`4 2.272

1,2N

0.630,892

13,

In

~ .1

De, mn,y 1.OM.171 222,165 129,660 4a.s35 900,521 173.3211

E-oxe Tit, ................. .................... ... 3.914,428 3460,13 174,116 W.071 3.740,312 315,972

F,oun- Pit, .... ... ....

stx,cr.i, __ ..........................

...

.... ............. 4.93ffn 147.211 ~,956 15.109 4.4011,264 131,375

I .......... .... ..

1

27,1421 .. 3773 214 12~1,369o

F......... ......... .. .................... ... ......... .... 5,115N 932 311 2.511 7,834 X111

NNI,g-eNM 14,379 I~flw 5MN 453 13,19'u,

Oth,,-. 9,131 708 263 21, 1,868 688

ToItti... .. ....... ... . ....... ................... . ..... ........ 10.125.011 INA. full WOU 9.286.921 li

c_.a.

,

--nY ........... .... .... ......

Esr. I.lr,~.. ..... ...... ... ........

...................._ 119- 12A M2 22,ND 92,197 97,080 32,4U

~.I~ ............... 235.910 89,672 26.01b 27.032 2011,915 wNo

FO., to Pay. .........._ ............ 201.778 56,985 55 pas 42.389 146JAO 24.595

F.-I Tri. Nee.1,

.......... .... 11 to

1

1 to

to

Bodc .1, 2,41 ft1 &1. 2,2150 41

Fx- 15,811 26 371 526 15,437 4 NMI ~,877 83 65 3,11a, 4,112

125 3N

12 327

W,WD 3112,01 103.111- 1.2,1. NdIfan 1.1.6

oelln, ~y ... .......... ............1 2.1-.02 281 460 173.326 41.186 2,020.6911 ZPI,271

.,.or art 2(e all 128 2113

78

I'si-to Pay.

............................2M 013 90,780 436,410 20,4161 2,1%.603 (3.319

Fixtinl[ Tax pettiest. ....... 1.111~~71 46o,:39 25ell. 'a5ew 2,755.819 MI331

BoJ ii_ ............

1

30 13 .7 2.300 77 125,210 1,570

Paod;._.... ........... .. ................... .. ..... l5f 2,630 1., 225 1.406 2.405

Orn.. .............................. .......... 157 55 a?5. ?a `0

IlToft,. ......... ............................ .................... T.91nfW 09,4T2 NI,5* 173,145 7,10,011111 Ni

I

DI,1v,.vxy ._ ........ ....... ................. 3u&&2 15431 281M 4.626 318W 'a'ap,

Dafly Nmx-c, ............. ........ ..,, ........... ............ 14,155 29,5711 13119 32,05ir 1,036 -2,477

F,elun, F-Ito fty '' .. I..I I..I .................................. 254.203 5.032 57,511, 2X3 196667 21659

TiuD po,h ........... ........................... um 9.979~ 679 2.655 4%641 7,323

Sad

r

3,572 21 19,2 3.381 19

. ........ 67 ItsI par 972 568

on.,. ............... 87 40 11 76 4o

T-I~_ ............ 1113,11M 61,076 10,70 Q.m $70.073 .,3.3

Etu,fi, of Call

iff'on Spw S.189 39,258 12,8319 It,U6

.-I to 14

1

21

2

Fort.,. to .......................... 21.115 23,193 16.1,11 7.m ipiq 5',ii,tut

Bel c,-r... ... .................... .. ... .... .. .25 68 69 30 31 38

27 322

2;

32

"gl', ............. 47 37 12 43 25

CansI. ............................... ................................... .....

1-1 .............. ... .......... ..................... 1,11.70 121,10 "A. M,41115 I?,-

lfl,em, lintftInti ~ImtltyI

1.1- 10 Sign end FWU. to No.. I. Identification W.- .. .............. 25,529 3,l 24301 1985 1,228 .11,59

.1 NitI,-

Nt,,w,n,y ....................................................1 D3~ MA25 25 230 131N n.D75 n.321

F,Ilue to fty ................................................... ... .. .66 2.15~ U.OM I.5W V.406 1.0%1

Bed C~. ................ .. ... .. .. ..... naw2 (IM

F ............ ::::::

**

.. :: ~::::: :::::: ~:q.:::::: :.:: 3~

9n9

........... ..... ......... III.-We 21.o o:M fiff.ars 6.6% 2"1. "'m 10,781 17.185

Tottl .1 ........*.*. 19.1193,715 2.112.450 2.UB.717 S51.6.1 17,51115.04111 1.552.M

Notes: Amounts may not add, due to rounding. With the exception of estimated tax, penalties can apply to any tax Year

Abatements ca;~ppry to any tax year, .

L.. them

55.

.hp~ud`Ta,l 'mc Identification Number, failuoto report tips. miscellaneous

udes Forms 1120, 990C and 990T.

Ittricludes Forms940. 941. 942, 943.nd CT-1.

-Includesneghgenceam ast-tedt., 5 IncludesForms

1041

A~i5227. 990PF. 4720, 990. 4638, 2290, 11, 11B, 11C. 720 and 730.

- Includes negligence, scellaneous and estimated tax. I Penalties are fro' pro essing of mcn,idual returns only and do not reflect other penalties assessabie under the Tax Reform Act of 1976, Code-S=ions 6694 and 6695. I Includes Forms 1041. 1065 and individual retirement account file.
74 Table 1S.-Appeals Division receipts and dispositions of cases not before Table 17-Requests, for tax rulings and technical advice (closings) 75 the Tax Court (nondocketed)

aP~rvorti ooope, I ...................-

RsoyDMP~

..p, =. , ocM, mploy~ One aff--,

........... I ............. I I I I I ......................

By tax,e,, , ov- an aut,oxy -111 ..............

P,tJteril- o,in --Cours,,l ......................

o..' ko-oo, 30 ......... ........ . .......... -

a.-

Seou,

dopo,,~,o o...... ..............................

By qy-rt. . ......... I ... . .. .. I . . .....................

...

UhNysso(ft,O-mxxscla-xcsi rotplenvin andoffer-rvares,

'e'.t.m)... ................... ............ ............. ..................... .. ...... 8,

"__.,r dlltut on ninuory .11- ..........

filw, to,af-ed to coxnel ..... ........

ofOkme000,.

P---Y

(1) (2) (3)

'23,227 5,062,7110 168.881

42.= 3,M1.317 70.-

M, 19 2,301,M2 5%wa

30.611 .M= 52.123

1,5'a 3800) 1,269

2,097 1161291 1'acs

4 1 491'149

.417

26,928 7.392,M5 180 205

c-. Ond

P-M

(1) of

A,,,,O.-

to -. douOyO)

(3)

38.619 1113512n 209 116

30,611 579,138 205,821

1,510 37,003 1.21P

2!17 'Ol:17 21 Zw

401 119

IA case represents taxpayers grou ped together by tax periods Mth common or related issues that may be heard a nd

~ispo-edl of together.

Data revised from pre,ous annual report.

Table 16-Appeals Division receipt and disposition of Income, estate and

gift tax cases petitioned to the Tax Court (docketed)

A. PreiaRao.

I .......... - --

='Z's"i............. .

P...' uxN'W ...mild 1. 1 ity. lumisoUixt

sw=30 1 ........ .......... ... ...

0. nOtoo.obbo- .61~1-

arae- ot, =I .. ........................ ....

-U, :: : * ,

D ........... ... I...............

ur.,-. .... .............. ........... ... d

noso, (in

'Humb's, lidlow"c"

c-. OW. Ovid

w "Y

(1) (2) (3)

-9,324 l.M6.574 15AS

;;:'3

17 1 .199 eN2

W 482 5.184

5.7% Miles red

I'Mr, 14. 86 251

x465 601,206 4,773

9,119 1304.591 11.494

Apo-

'O'embO, DOllotc-' UvOy- red

(1) W-q(2) (3)

11, 13an3 3.362

5796 52 623 3,305

091

575

1

4 465 372.355 M

I A case repreNnts taxpayers grouped together by tax periods with common or related issues that may be heard and

disposed . of together.

Data revised from previous annual report,

soo)-

To., .. ~.. ... ......... .. ........ ... . ........... ............. 10.353 Z243

11-1 -sr ....................... ... . .. ....... ....................... 2.923 2.895 28

--0,-nil-. ... ... .... ...... .... .. . ....................... .................... 4,276 3,1yW 322

Envol,,es, Pl- , , - , .. ........... .... .. ......... .. ........... -, ................. 3.1. 1.261 1.893

Table 18-Determination letters issued on ERISA employee benefit plans

lha~

sen. Porolv- looming ~Solx Tire,

I-W QvuOO-.:

Q.. ".. ........ .. .. . ........ 471 18,115 27'.. Is a 46,311 111853 (14.167

P-apainEnnio" 283,1M 176,892 MW 'S.N5 11 1209 M7 1,M7,866 2,746.903 W, Quo"Isd 2 10 13 0 0 25 12 37

0.11.. .... . ..... ty~ 19,197 37,573 M 2 57,822 ~.294 92.116

.1 oh,eyow . . ... ........ . .... 0 1 11 0 0 12 t 0 22

T-ovd .:

Qua ". .. ~~ ~ ....... .... ...... 37 2,737 5877 0 0 8.65, 3.S`6 12,59,

..' QUMf.. . ........ 0 10 16 0 0 26 9 35

Table 19-Number of returns examined by type of exempt organization

Fir 1080

(~)(3) ................... lon-1. F.unaa- ................................ ........................... ...... .. ................ 3913

~. -1~tu-T-1 ............................... ................ .... ......... I I I. II - - ...

cX3) .1 Othisr. ........................................ ....... .................... ................. 8..

~'c XS~ =r"29

g-, sooW .0 3,3217

1,1xxt-.. ........... 1,25

501(cX6) 8-Loagm ................ ......... ............................. ............... ........ 1..98

50 (CX 7) ............... Se -ndROcnoa-Gl.M .... . ..... ........... ............ 1.608

N, 0', . .......... .............. ...................... .............. ...... ......... .......... 2,527

U1 Form-' Cooloynav . ......... ................................. ............................... ......... 575

T-1 ~.. ..................... - ............... . ........... ................................... .......... ........... ........ I-
76 Table 20-Number of active entitles on exempt organizations master file

C-nu.. Ong."u. urx.,

t0 ~-_ ..~ . ...... .... .. ............... .... ..

lifthoO, Cap _... ................ . ............ ..... .. .. . . . . . ... ............. .

(3) .1............... .1 .. ...... ........ ............... ............ .

(4) m S-aul ..' ... ..... ............ .... .......... .. ..... . .

Labor, Agn:unwe Dgarizat-. .. ............... .. .........I. ....... Is)

lksxv,s,, L.9a.

(7)S-lalur R-ranclu. ......... .. ......... . ... . ...... ..... .................... .

I'l-mal S.'_ ....... ......

(10)

"-F"'. -C

............................ ............... ................

JIIjT--RM11=' ..... ........

(12

L" )

Cia,aac .. "". : , .~ : (13) . -1 . ..................... ........ (1.)

Chou Un... ...................... ..

pl~ In, I-,,n,,C,,Pal in, ....... ...

card

0 Firanc, Crop Domisle, ..

(17)S.P-"aUn-x-.ft.ftTnvsx nf) . . ...................

Eneo`.FurdWP,esanTnru .... ............. .... .. ...... ... .........

(19Iwary"..'s,011ruba (An........

L,.l

(21) li,"LUZ11.1 -OT-7... I.I~ -1 ...... .....

... .....

.......

501(d) fux,,avi, .. Akiaald,. ftent.h.,

121 Fl-.s

C'

.1-

T-1 ........... . ............. ..................... ...........

191. I'm

110 12

5,324 5.2,58

-W,I 315 -31S.-

127 2~ 129.5~3

85,479 85.774

46 WO 48,717

5d577 51,922

13z4I7 137,449

1,122 7,7M

16,525 16,178

10 12

4891 4,.5

5,752 ~.w

7

5,119 5.639

1.312 1,110

26 22

79" US

22.2103 22.2474

11S

3

3,312 2,98567

-.1. sia"In

'This figure does not represent

a true universe of section 601(cK3) org nizabons because certain organizations

Such r; churches

.

their integrated auxiliaries and conventons o' associations of churches need not apply for necog.

hition of exemption with the IRS unless they desirea ruling. When issued, the ruling letter goes to the central organ,

"ition ty but covers all subordinate units. Only the centrat organization is on the EOMF where it is counted as one entiSubordinate units considered nonintegrated auxiliaries are on the EOMF and in the above figures since they may

be, required to file in;olmation returns as prescritied under IRC 61033

Five

appli ations or exempt status under IRC 501(CX21) have been approved and witl be included in the active

entities on the EOMF after processing.

Table 22.-Intemal revenue collections, costs, employees

and U.S. population

op""(1)

1951- ................ 245,80),538

1952 .................. 271.872.1%

.......... M.590805 . ............... 2R.M,107

INS ............. 27S.M278

INS 2NAW,710

M5 ~7,814

M7.428,781)

959 ~.469.228

Im .................. 363.735.359

1961 .................. 413.M,2.

~12 :..~ 450 080 4W

I NKI-.. .... 314

. .................. .9.692,1211

cx,,e~

cxs~

$IN

77

"iart

W5,71 M1005 4,208 51.597

412e2 56.209 3,~ 52.256

4MM W.40 3azu, 19.64?s

.21 09 51,411 2.707 48,704 M so Kfaq 2,M 0,215

.4.71 50.692 2.W 48,M

'W 16 s"N" 2.5V 48.=

457,33 0.616 2.909 47.907

-3 s'226 2,11,69 0.257

507.96 51.047 2,910 48,137

51391 M~206 3..2 sol. ~09 56.481 3,401 .'M

55934 ~'711 3,657 KOU

5Z6,03 SIAS "IM9 57.220

55-17. 71 114-,SXI,7z1 o. 1.,.3 Seas,

624:86 9n 128,8111 048 191 mm

6670802N 148 374.814,- 0,45 198.712 74669

IN

m:1903b, ~1.363,837,sss 04S 200,706 7M48

IN. 758 785 475 187.919.559,M 040 202.677 927.19

T"

886,151162 195.?22.M,497 045 MI 878 955 31

1972

1 M17,065 297 191 6,17.196,1111 05, M7.M

12 390

411

20985 73158711 05" Mail

W50

1973 1.162,009~45 M7:787:~,

1974 1.312.!M~661 268,952,253,M' 00 2; 01:9'01" ~:

~1NO,211'

58u,.-As 293,822,725,7720 5' 213.M9 1.375,U

7'

667311 09

:;

: 302 519.791.922 0,56 215142 1.41)[5,14 1971.1,

zN:M7M W'13 416.730 0150 217,329

11.;'1 -1,962.129:287 3199~r9 1.362 049 219~033 1.826 61

*2,116.166,276 4Sd.I

5

"38

lead

2.

'783:013

0-6 220 9992M 32

'Z2150838.&W 51%375~2 361

0

. 2MM 2~M

.

ii,li,,l~,~,~lfC_

led Sia,lara,

-This igure represents actual IRS operating costs from FY 1975, exclusive of reimbursements received from other

ciguednec:reesimf

dasseZicentsisp,tehrfoosiremaemdoW

urhislastheesompa

I

Iratn,ngdcmh

to It agluters st heo

rcf

aiscl

shgtueraer!

ipn rc

ioorl

u om In

9375 may in som

e case in

-Economic Stabilization Program average posahonanclubled in 1972, 1973 and 1974.

-Federal Energy Program average positions included in 1974.

_1 972 adjusted by 3,990 average positions to reflect the AT&F transfe-July 1972, AT&F Included in years 1948

- 71.

-Eleven average positions transferred to office of the Secretary in 1965. Twenty average positions transferred to Of~

fice of the Secretary in 1963,

Table 23-Costs Incurred by the Internal Revenue Service by activity

(in thousands of dollars)

Table 21-Disposal of exempt organizations applications

IRC~"I(C)

App- Dilislial T-1

~21~ cumat-&px- undiv ftt atC W- ..~ .. ................12z

(3)'hivieIII, Cora,~... ....................... ....... 290

A09-7-saft. "IC .............

26

4"

1107 7".

S~xsl virrala, . ......................... ............. . ..... 2.4.2

KM 3,5=19

i.abx, AWicultar, Org .......... 411 21

"i

`-

L1.1a.

_I

. 31

'.7

(7) Se,xxI .. ll.nahx~ C1.Of ......... ................................... 1,322 172

"1

aa 2J83

"... f-wit.. ................ ..... ............. ............... 19S

42

an

vaunum,E

"

(10). ............ .. ....... ..... ...... ...... 6M7 679

(11) Dowes, Fal-I ~,.". ................ 18 521N

7.-'

--

1

(12)Sin-rit I3n etlnwr-~. .............. ..... .................... ......... 114 23 76 212

C-7

2216 49 263

(14)C'emitu"ax. .......

1,1

is

V5)M_ In, Cxx,-. ................. is24 24

~j76~CM.t1F,unC,Cr,p0mna1

1

(1s) S.W--.l Ji,ar"ethent litheld Trasts .............. ............ 55 57

EFur- P-Tralf ... .... ......... ..................

1

(19) inims'Orip-ohn,

...............

29

12a) W-M-0,galuAtern, Lilgin S............... IS

2 11

(21)SaCkLvngTr,zs . .............. .................

Solid) ftelrtolK SM Rll~ioxr agInuafton, ... ................ ..........

50 in C- Sennex, On, of Claina,M Ed-tonli OM2

52~ F.- Cx.-wis .. ............... ........ .. 69 11 22

1022

Mlenai Ofte AWIngs IW Dnenanaso, Lesm ................................ 2.M7 276 1131 3.964

ani lit. ................... ............ ............. ............. M'M 1.91. Mill .1w

I Applications withdrawn by taxpayer. incomplete applications, etc.

Apleii,erstai, by lusher

Trw 0 la. el, ............. I -nated I. .............................

5lbasi siniff E-'

T-I ............

Ei.- Dn- ........... .nl-l ~xn a ...................

T....1 Ruling. a. Sv... ................ ..... ........

~- luitar,,f,

................... . ..........

G.'s~ ex

........... ..........

Ebanelakila, ,el Appiual:

1-1 .. ............................ ...........................

E.-on, .................................

Apai ............ ................. .........

TW Fna~ 1~' so. ............. d.,aa,'_ **................. .

Eni Plem;i-snixt

-1 ....................................

T.W

T_ libleafull

O'l

(2) (3) (4) (5)

M (1)

W."5,686.315 0.9

1 P, Sze

012 157,553 0 M 160.1"

ow Man

.288 02.000 042 165,931

75.112,6,19.11M 040 168,903

W.171.917.0000M 171.913,

79,978.4764ful 042 1.,11112

79,7117.972.805 0. 177.830

91 zrAfA2.823 0401 %s671

0" 180,01

W00,W9,245 045 ISd5M

1.,925,395,281 017 issM

112,26),257,115 049 191.889

62.zas 3.881 ..217

M'508 3,982 59,526

...6 3.- 62.052

U.574 3,1167 63,607

M.Da, 3.862 62.202

68.6113 4.103 K5110

cl ".358 PI.614

M.99 4,1214 64.415

?1,170 `= 69.666

M.921 4.310 1.61,

af,M9 4.5411 77,8N

84,2U 4,732 79,532

0,743 4.~ 75J49

85.329 4,919 50,410

.10 x. 78 a,".

87,

X

5,114 82.350

torrill flin non IM 1979 1140

2,~E!1271 2291,6

'

I 1l

2. 16:1 66 2.280"Wit !:.'23'1 4"M "'i

':1...

5~1 4774935 49,1,288

1M.11" MUMS 115,754 MAN MA28 21.1110,11

12,977 10479 10.2N 3.,P`5 2.743

31,169 335"') 25,842 28.357 5'M7 5.492

20~31 23330 15,891 15!411 1~417 4:1 4S '21 :M 76 46, 7 S 14,

22.501 24.031

241

18,970 M,583 3,~ 1.8

732MS 787."$ 01.982 533,0811 _'M M1198 521,937 5as 281 M2.605 126.01 1251 142.807 13.3% 14898 11,239 12.422 2.151 2,476 197,612 M,W7 KIM ii 113"IN 1091515

M,M3 639AT M3,31115 M" 126.711111 IM.M

719,568 779.637 598.932 651,975 120.G36 127.W2

50.525 59.750 44,453 st,"Is az72 s~

47.,.2 sn'li 331.1. 421jiss "no 431"S IM.185 140.01 106.179 116,732 24,006 23.Ng M

W,

613 297 N7 men 248 305 .9,793 11:12 . N:963 K1

07

Mile 10

M7 toI.

7'IM 10.037 SW 8,57. 1,069 L35S
78 Table 24.-Continued

(in thousands of dollars)

Table 24-Costs Incurred by the Internal Revenue Serrice by office

(in thousands of dollars)

Internal arref, fatil or region

retail Travel Eq,aW mart

A. Total Iniameal rather- Seakor ...- ~...,,-

1,1a-l 011.. .................. .... ..... .. ... .. . ...

N-Atert. ........... ....--

1,10-Mla- .......... ........ .. ........ ........... ......

smm.ae .................... .... ............. .. ..-

central .............. . .......- .................... . ..

.-ral ......................... ......... .......................

S.lh. ............................ ............

vv.. . ........

................. .... .......

011-11m mal-10caratenit- .. ...........

.." ~-,,rcam- ....... . .......

h.ce.c.l. .. ......................

dlazft~ driecara'

earifee -)

An,.. .. ................... ... .......

M,a-~n.ntri, ..........

So.t. ...................... .........

Ca-1 ............1 11 ............... .1, ~-*.--

m.w. ............. ....................

.-I ............ ...- ................ ..

wirs,am ............. ............... ....................... . .. C learelordare,--and-ealea'ah- ;

aftbany .................... ................. . ............. ...................

Eloston . ..........

Brooklyn .................. ... .... .

~al. ......................... ..............

B.n,.. .................................

.mlord .......... ............s si:~

Man.... ........................

Porter-1, ................. .....-

... ........ .... .......... ....

-Al-r. Camml- lanN -Se- nt.r ............... ..

11-khave !k-eC am er ..............

arial 1.

aonN- .... ........................ .....

....... . ....... ....

R-u,h ... .................................

Fiv,h-al ... ............... ..........

wiah,,gFivoor-Centrill- T,..W ..........................

Fibred,lP.. $a-. Gan.. ...........................

&-.g. . ................. ............

w... ... ........................ ... . G... .. . ........ .. ......................

Jack. .... ................ 11

1 ::

. . .................. ....... .... .. ........*..*

Aoa.ta Sahroa C-11 ............-

m-ni. serv.can... ............... ........... ......... ...... .

central:

0-nnat, ..........................

Dethat ........................

wav,sw . .................. ...............

Lo,aa,iil. .................................-

P...-r. ................... ..............

central R",01C, valizes! T,an,n ....... ..............

Q-1-1 Sa,v.. came,

(1) (2) (3) (4) (s)

2,2111,T76 1,725,130 61,781 nlm 412,M

"0,09 1408W 1210 ISM 279.976

209.250 28205 5737 727 M.151

206.605 188'(Ss 5007 52, 12.381

241.519 212,873 8305 1,085 19.256

185.03 165,.' 6,09

w 12.W

-,472 M.95" 7,6916 63, lZ21st

220309 195.555 9,019 674 15 061

M9 052 .1,813 10,851 1,713 zM

35, 26 11,252 4M 4W1M

17. 13 21,.8 i.w 57 822

13 929 U18 13

1,~'118 8377

11

w

.1Z

M.M 213,199 Its S3 5.714

0119 18200 45)

m 63

15,4118 ;3.794 1 367 Sitw

.1111,

82 2.W u 717

as. 12,521 , 653

3's 895 '319 '.'7'%7

21.5m 18.172 1,215 112 2,06,

211 ~6 613

asI as 225a 223 ':2

3512 32,179 890 106 952

U~(M 32,701 5't

M 365

M,166 1633't 672 29 11,31,

2:,171 2. 13 ,7

1U7

"

1S

51

665M .5

66.59 63 9151M1 r876

4 14; M7.6V 26

227 5,907 437

76

is 21s

2M 2.

-

2

.1,296 36,35li

,

Z5 146 1.659

46,527 40.731 12~W 5.573

n~ 17~ 27~ 71

.5m 7? '.7 "12 1,2.

S

It

33751 31,767 121 163 6,0

s*5 43 755

41, -M 42 1,167 4 10; 3,172 126

11

zal 96

177

1

24 2S

U7

236

-

i

41- 36.Sii

1

17 21 ".9

25,1. 1,371 79 2.NO

12773 11 .60 613 7~ 5, 8 a78 U27..

3 32

M 240 111.350 1,024 63 W3

8~142 7,239

52

30

41:1 jil 11:122

2 1139 121 2.-3'0

Us

"

904w

M 758

2M-

25,t

43.337 37.72 10 1

1'

'0 391 5.126

3`9 X366 17z lu 4.677

M 922 19181 771 26 E)44

.021~712131.6313 ~:l1 79

200

0

7. 44 2.072

M 171 17M, .1

MI~

383

12M

I1

621 7. 25 592

7419 6,U5 44

4

421

293

- 21)21

4.1177~ 267 163 Nis 5,2(h

I--..offee. di.efol..0.

aaaa, ij

. .... ..... ... . ....... .. ..... ... ...... . ..................

Chrorig. . . ....... ........... ...... .... -... -- ..................

~ ..n. ..................... . .... ..... ... . . ... .. ..... .... .. ... ....... ........... ... ..... .... ... .......................

Mil-e. .~~ ...... ............ .... ......... ........ ...... .

ona. . ............. ......................... .................. ..........

St.L... ............................... ....... ..............................

St. Pair ................. ....... . ......................

5-1,ald . . .... .. ................. .. . . .... ................ . .

..-nep~rlhf-d T,-.. ... ......... . - ... .... .............

fares. 01, Se- C.- ... .... ... .. ........ .... ............

Se- A ..

.. .......... . ..........

A-n ..... .... c. .. .......

W- .... ........ .............. ............

Den, . .... ...... .... .............. ................... .... .........-

Us. R.k

on- . ...... .. .. . .............

o-0- W"hrisc ty . .... .... ........... ...

:. ... ...

sa-ti,1 n,N

Avi,t,, Sf- C,m .. . ...... .................... ...........

... ....... ..

.......... ....

H

H-1. ...............

Phaa- ..........................

P- ...... .... .. R. ............................. ......

San i-ar, Cr, --,- ..

San F-C- .. .. ............... :

sal. ........ ... ............ ................................ ............

Yvaere, pg_S'_Camri' Ra,,,~thilarad Training . .. ........

Note: Re-b-arnents are mcludedm the above fig,res.

Table 25-Personnel summary

T-1 E.1-1

79

offee,

(1) (2) (3) (4) (5)

3,157 2.992 3018 156

53,0al 49,585 1.30U 2.US

12.470 11,308 W3 2. 531

3,321 2,855 281 1. 171

17,031 15669 Us 40M

8,127 1,261 456 19 391

2S9SB 21,61a 1.226 95 1.023

21,610 19,75a ".. 47 1125

13,732 12,311 119 29 673

2552

47w 42,Ui-1

1~

40 151 ..03

I Us Us 12 21,

Q,376 36 56 1,96a 91 865 Z7522

.313M7 142

37871 xwa 1.. 2.15,

15.985 11281 762N 922

8,989 5334 4N

m 36 800

;,.;,21 1 3:131 731 31 (336 1 4 a

(4t) 539 528

49 am 314 26

N6 42.791

2'a s';

as

1:97~O

':3%

. a,

11

..107 3.590

6,170 5..3

78.88 71.869

122.200 ~1.17ol

547.

'?

8.18, 7.115

5979 5,460

53,280 48,506

20.DD5 111,0116

373

48se 360 41,606

851 49.7.11

-iiPeartlone--.Y-.

realized cleateal,eer

Behaae aefel ........... ... ...........................................................

F,emaihe . ............................................... ................

RW-1 draftees~ .................... :.............. ...... .....................

.................. ...... .... .......................

Ortre . ....... -- ................ ............

Tar,pai Sani .........................

T..,, sah- S-1.. ......................................................

T.-Se-.. Rion-all,. . ......................

R-u.Ama

T. =-.

other ........... ..... ......... ..... ......

before, ....................

................. . . : :::*: : : ::

Othi .......... .....

Apteel.

1. ............. ................

Om .............................

...~ I.I~II ~..I........... ......................

S-*1A. ant, ........ .. ................

Dil,. .......

.........................

canitharbred sen,eara ...........................

Rea- ce,aaae,- : :............... .................

lt.,hi,ral hitea. ..................................... :::: ..........................

ran ffeal

"'-1'

363

31S 211 z,43

307 16

1

9a

251 28 218

2,887 215 3,51,

529 5311

SES 32 171 w M

262 23 23a

1,917 213 2,641

961 6, 91,

30-

212 led 5, 71

21.

s

'IN

'In Im

"me I&WO ".311111, ".a"

71,117 72,513 71.771 70.M

Is.. 15.497 13,627 is'.93 ",.a 1 6,1" 4.03 ..97.

'B" 02.M ,?m $1,41141

27.41 .1M `514.

'am, , 9,03 10,01 11.1.2

767

,

5`2w

1~300 4:390 U2" 21:72

74 074 4.05 at

633 67, 666 665

1.05a 1,070 Mae 1.01 .3~041 3 Zfal 3'"55

91

,

23, Mull n,,e

13,715 1373 13,N7 13,581

4"U :59 4'M 1.459

4.?M

5,

W61

5.125

M62

,

A70

1

.427

1.2m ..T

217 235 250 "M21,

1.." 1.7311 - 128 121 129

$13 721 ni 7W

"M 3,404 a'- 813 2,:786 28M 2.M 2.782

OU

,

:wi

I

MT

':.1,3.1

3.

"'

adea

3

a

4,

"1

4 1" MW

1". :,4. so41:10

.0- all

Note: Reimbursements -included in above figures.

~hftuda terminal leave for average positions realized for entire service.

nc d:S Office of International Operations, National Computer Center and Data Center
60 Chronological List 81

Commissioners

ofinternal

Revenue

and Acting

Commissioners

during

transitory

periods.

George S. Boutwell

Massachusetts

July 17, 1862/Mar. 4. 1863

Joseph J. Lewis

Pennsylvania

Mar. 18, 1863/June 30, 1865

William Orton

New York

July 1, 1865/Cct. 31, 1865

Edward A. Rollins

New Hampshire

Nov. 1, 1865/Mar. 10, 1869

Columbus Delano

Ohio

Mar. 11, 1869iOct. 31, 1870

Alfred Pleasonton

New York

Jan. 3, 1871/Aug. 8. 1871

John W. Douglass

Pennsylvania

Aug. 9, 1871IMay 14, 1875

Daniel D. Pratt

Indiana

May 15, 1875)July 31.1876

Green B. Raum

Illinois

Aug. 2, 1876/Apr. 30, 1883

Walter Evans

Kentucky

May 21, 1883iMar 19. 1885

Joseph S. Miller

West Virginia

March 20, 1885/Mar. 20, 1889

John W.M son

West Virginia

Mar. 21, 1889'Apr. 18, 1893

Joseph S. Miller

West Virginia

Apr. 19, 1893,'Nov. 26, 1896

W. St. John Forman

Illinois

Nov, 27, 1896/Dec. 31, 1897

Nathan B. Scoff

West Virginia

Jan. 1, 1898/Feb. 28, 1899

George W. Wilson

Ohio

Mar. 1, 1899/Nov. 27, 1900

John W. Yerkes,

Kentucky

Dec. 20, 1900/Apr. 30, 1907

John G. Capers

South Carolina

June 5, 1907/Aug. 31, 1909

Royall E. Cabell

Virginia

Sept. 1, 1909/Apr. 27, 1913

William H. Osborn

North Carolina

Apr. 28, 1913/Sept. 25, 1917

Daniel C. Roper

South Carolina

Sept. 26, 1917IMar, 31, 1920

William M. Williams

Alabama

Apr. 1, 1920/Apt. 11, 1921

David H. Blair

North Carolina

May 27, 1921/May 31, 1929

Robert H. Lucas

Kentucky

June 1, 1929/Aug. 15, 1930

David Burnet

Ohio

Aug. 20, 1930/May 15, 1933

Guy T. Helevering

Kansas

June 6, 1933/Oct. 8, 1943

Robert E. Hannegan

Missouri

Oct. 9, 1943/Jan. 22, 1944

Joseph D. Nunan, Jr.

New York

Mar. 1, 11944/June 30, 1947

George J. Schoeneman

Rhode Island

July 1, 1947/July 31, 1951

John B. Dunlap

Texas

Aug. 1, 1951/Nov. 18, 1952

T. Coleman Andrews

Virginia

Feb. 4, 1953/Oct. 31, 1955

Russell C. Harrington

Rhode Island

Dec. 5, 1955/Sept. 30,1958 I

Dana Latham

California

Nov. 5, 1958/Jan. 20, 1961

Mortimer M. Caplin

Virginia

Feb. 7, 1961/July 10, 1964

Sheldon S. Cohen

Maryland

Jan. 25, 1965/Jan. 20, 1969

Randolph W. Thrower

Georgia

Apr. 1, 1969/June 22. 1971

Johnnie M. Walters

South Carolina

Aug. 6, 1971/Apr. 30, 1973

Donald C. Alexander

Ohio

May 25, 1973/Feb. 26, 1977

Jerome Kurtz

Pennsylvania

May 5, 1977

Office of Commissioner of Internal Revenue

Created by Act of Congress. July 1. 1862

In addition, the following were Acting

Commissioners during periods of time when

there was no Commisssioner holding the office:

Joseph J. Lewis of Pennsylvania

from Mar.5 to Mar. 17,1863

John W. Douglas of Pennsylvania

from Nov. 1, 1870 to Jan. 2,1871

Henry C. Rogers of Pennsylvania

from May1 to May 10, 1883, and from

May 1 to June 4, 1907

John J. Knox of Minnesota

from May 11 to May 20, 1883

Robert Williams, Jr. of Ohio

from Nov. 28 to Dec. 19,1900

Millard F. West of Kentucky

from Apr. 12 to May 26, 1921

H. F. Mires of Washington

from Aug. 16 to Aug. 19, 1930

Pressly R. BafdrIdge of Iowa

from May 16 to June 5,1933

Harold N. Graves of Illinois

from Jan. 23 to Feb. 29,1944

John S. Graham of North Carolina

from Nov, 19, 1952 to Jan. 19,1953

Justin F. Winkle of New York

from Jan. 20 to Feb. 3. 1953

0. Gordon Delk of Virginia

from Nov.1 to Dec. 4, 1955, and from

Oct. 1 to Nov, 4,1958

Charles 1. Fox of Utah*

from Jan, 21 to Feb. 6, 1961

Bertrand M. Harding of Texas

from July 11, 1964 to Jan. 24, 1965

William H. Smith of Virginia

from Jan. 21 to Mar. 31, 1969

HaroldT Swartz of Indiana

from June 23 to Aug, 5,1971

Raymond F. Hairless of California

from May1 to May 25, 1973

William E. Williams of Illinois

from Feb. 27 to May 4, 1977.
112 Principal Officers of the 83

Internal Revenue Service

as of September 30,1980

National Commissioner

Office Jerome Kurtz

Deputy Commissioner

William E. Williams

Assistant to the Commissioner

Marvin Katz

DavidFP O'Connor

Assistant to the Commissioner

(Public Affairs)

A. James Golato

Assistant to the Commissioner

(Equal Opportunity)

Eugene D. Alexander

Taxpayer Ombudsman

Harold M. Browning

Assistant to the Deputy Commissioner

Dominick J. Lantonio

Taxpayer Service and

Returns Processing

Assistant Commissioner

M. Eddie Heironimus

Deputy Assistant Commissioner

Stanley Goldberg

Division Directors:

Program Planning and Review

Suellen P. Hampy

Returns Processing& Accounting

Fredric F. Perdue

Taxpayer Service

Walter M. Alt

Disclosure Operations

Raymond L. Rizzo

Tax Administration Advisory Services

Douglas S. Ormerod

Resources Management

Assistant Commissioner

JosephT Davis

Deputy Assistant Commissioner

Alan A. Beck

Division Directors:

Facilities Management

Richard E. Simko

Fiscal Management

Joseph

F Kump

Personnel

David S. Burckman

Training and Development

Orion L. Birdsall

Securffy Standards and Evaluation

Arnold B. Gordon

National Office Resources Management

Herbert J. Huff

Compliance

Assistant Commissioner

Philip E. Coates

Deputy Assistant Commissioner

Glenn Cagle

Division Directors:

Appeals

HowardT Martin

Examination

John L. Wedick, Jr.

Criminal Investigation

Thomas J. Clancy

Office of International Operations

Joseph G. McGowan

Collection

James R. Starkey

Data Services

Assistant Commissioner

[Donald J. Porter

Deputy Assistant Commissioner

Joseph E. Bishop

Division Directors:

Data Center, Detroit, MI

James E. Daly, Jr.

National Computer Center,

Martinsburg, WV

William E. Palmer

Systems Design and Programming

Daniel N. Capozzoli

Systems Support

Donald E. Curtis

Planning and Control Staff

Carolyn Buttolph

Systems Development Office

Dean E. Morrow

Management Information Systems Office

John Moundalexis I

Employee Plans/Exempt

Organizations

Assistant Commissioner

S. Allen Winborne

Deputy Assistant Commissioner

Raymond A. Spillman

Division Directors:

Actuarial

Ira Cohen

Employee Plans

Billy M. Hargett

Exempt Organizations

Joseph A. Tedesco

Inspection

Assistant Commissioner

Robert L. Rebein

Deputy Assistant Commissioner

E. Derle Rudd

Division Directors:

Internal Audit

Rudolph Arena

Internal Security

William E. Mulroy

Planning and Research

Assistant Commissioner

Russell E. Dyke

Division Directors:

Internal Management Documents

Albert C. Shuckra

Legislative Analysis

Rondal C. Blankenship

Research and Operations Analysis

Walter E. Bergman

Statistics

Frederick J. Scheuren

Technical

Assistant Commissioner

Gerald G. Portney

DeputyAssistant Commissioner

Vacant

Technical Advisorto

Assistant Commissioner

Vacant

Division Directors:

Corporation Tax

John W. Holt

Individual Tax

Mario E. Lombardo

Tax Forms and Publications

Robert 1. Brauer

Office of Chief Counsel

Chief Counsel

N. Jerold Cohen

Special Assistant to the Chief Counsel

Richard E. May

Deputy Chief Counsel(General)

Stephen M. Miller

Deputy Chief Counsel (Litigation)

Joel Gerber

Deputy Chief Counsel (Technical)

Lester Stein

Technical Advisors to Chief Counsel

DanielF Folzenlogen

Peter K. Scott

StaffAssistant to Chief Counsel

JamesT Fuller. III

Division Directors

Administrative Services

Joseph H. Hairston

Criminal Tax

RobertP Ruwe

Disclosure Litigation

Vacant

Employee Plans& Exempt Organizations

George H. Jelly

General Legal Services

George J. Shaw, Jr.

General Litigation

James J, Keightley

Interpretative

Jerome D. Sebastian

Legislation and Regulations

Robert A. Bley

Tax Litigation

John H. Menzel
84

I

Regional Central Region

and

District

0ifficers

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Patrick J. Ruttle

Resources Management

Billy J. Brown

Examination

Donald L. Stewart

Criminal Investigation

Richard C. Herman

Collection

CharlesF Jones

District Directors:

Cincinnati, OH

Dwight L. James, Jr.

Cleveland, OH

Everett Loury

Detroit, MI

RogerL Plate

Indianapolis, IN

James W. Caldwell

Louisville, KY

PaulF Niederecker

Parkersburg, WV T Blair Evans

Regional Commissioner

Leon C. Green

Director, Cincinnati Service Center

John 0. Hummel

Regional Counsel

Vernon J. Owens

Regional Director of Appeals

Claude C. Rogers, Jr.

Regional Inspector

John E. McManus

Mid-Atlantic Region

Regional Commissioner

William D. Waters

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Vacant

Resources Management

AmericoP Attorri

Examination

Regina M. Deanehan

Criminal Investigation

Willard M. Cummings

Collection

Leroy C. Gay

District Directors:

Baltimore, MD

Teddy R. Kern

Newark, NJ

Cornelius J. Coleman

Philadelphia, PA

JamesT Rideoutte

Pittsburgh, PA

Thomas L. Davis

Richmond, VA

JamesP Boyle

Wilmington, DE F Clare Shy

Director, Philadelphia Service Center

Norman E. Morrill

Regional Counsel

David E. Gaston

Regional Director of Appeals

James J. Casimir

Regional Inspector

Benjamin J. Redmond

Midwest Region

Regional Commissioner

Charles F. Miriani

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

John Ader

Resources Management

Jack E. Shank

Examination

David G. Blattner

Criminal Investigation

Charles 0. Wey

Collection

Allen G. Woodhouse

District Directors:

Aberdeen, SD

Thomas J. Yates

Chicago, IL

Donald E. Bergherm

Des Moines, IA

John Edwards

Fargo, ND

Gary 0. Booth

Milwaukee, WI

Lawrence M. Phillips

Omaha, N13

Mitchell E. Premis, Jr.

Springfield, IL

Ira S. Loeb

St. Louis, MO

Vacant

St. Paul, MN

C. Dudley Switzer

Director, Kansas City Service Center

Roy D. Clark

Regional Counsel

Dennis J. Fox

Regional Director of Appeals

Donato Cantalupo

Regional Inspector

JohnT Kelly

North Atlantic Region

Regional Commissioner

Charles H. Brennan

Assistant Regional Commissioners:

Taxpayer Service

& Returns

Processing

Gary H. Matthews

Resources Management

William H. Ethe

Examination

Joseph Slipowitz

Criminal Investigation

Raymond C. Turner

Collection

RaymondP Keenan

District Directors:

Albany, NY

John B. Langer

Augusta, ME

John J. Jennings

Boston, MA

Herbert B. Mosher

Brooklyn, NY

ThomasP Coleman

Buffalo, NY

MarshallR Cappelli

Burlington, VT

George Delegianis

Hartford, CT

James E. Quinn

Manhattan, NY

Pete J. Medina

Portsmouth, NH

Francis S. Miceli

Providence, RI

Charles E. Roddy

Director, Andover Service Center

Joseph H. Cloonan

Director, Brookhaven Service Center

Thomas J. Laycock

Regional Counsel

Theodore E. Davis

Regional Director of Appeals

Gerard R. Esposito

Regional Inspector

Daniel Schiller

E2
86 1 87

Southeast Region

Regional Commissioner

Harold A. McGuffin

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Henry E, Leech, Jr.

Resources Management

Carol M. Fay

Examination

Philip J. Sullivan

Criminal Investigation

AnthonyV Langone

Collection

Conrad L. Clapper

District Directors:

Atlanta, GA

Michael J. Murphy

Birmingham, AL

DwightT Baptist

Columbia, SC

Donald L. Brei:han

Greensboro, NC

Robert A. LeBaube

Jackson, PAS

Merlin W. Heye

Jacksonville, FL

Charles 0. DeWitt

Nashville, TN

Alvin H. Kolak

Director, Atlanta Service Center

William B. Hartlage

Director, Memphis Service Center

James D. Hallman

Regional Counsel

Jack D. Yarbrough

Regional Director of Appeals

Tully Miller

Regional Inspector

Dale W. Gardner

Southwest Region

Regional Commissioner

James 1. Owens

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Bobby G. Hughes

Resources Management

Raymond Asturnian

Examination

PercyR Woodward, Jr.

Criminal Investigation

Frederick L. Sleet

Collection

Larry G. Westfall

District Directors:

Albuquerque, NIM

Francis L. Browitt

Austin, TX

Robert M. McKeever

Cheyenne, VVY

Michael J. Kelly

Dallas, TX

Richard C. Voskuil

Denver, CO

Gerald L. Mihlbachler

Little Rock, AR

Paul D. Williams

New Orleans, LA

JackP Chivatero

Oklahoma City, OK

Charles A. Parks

Wichita, KS

Kenneth E. Luke

Director, Austin Service Center

Carolyn K. Leonard

Regional Counsel

William B. Riley

Regional Director of Appeals

Douglas M. Moore

Regional Inspector

PaulF Kearns

Western Region

Regional Commissioner

Thomas A, Cardoza

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

G. William Grabo

Resource Management

Kenneth G. Rivett

Examination

Elmer Kletke

Criminal Investigation

Richard C. Wassenaar

Collection

Paul R. Dickey

District Directors:

Anchorage, AK

Frank R. Berrie

Boise, ID

Philip N. Sansotla

Helena, MT

Frederick C. Nielsen

Honolulu, HI

John D. Johnson

Los Angeles, CA

William H. Connell:

Phoenix, AZ

Prescott A. Berry

Portland, OR

Ralph B. Short

Reno, NV

GeraldF Swanson

Salt Lake City, UT

Ronald V. Wise

San Francisco, CA

Michael D. Sassi

Seattle, WA

Arturo A. Jacobs

Director, Fresno Service Center

Theron C. Polivlka

Director, Ogden Service Center

Dominic E. Pecotella

Regional Counsel

Emory L, Langdon

Regional Director of Appeals

RalphF Albrecht

Regional Inspector

Vacant
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