1983 Annual Report

Commissioner and Chief Counsel

Internal Revenue Service

,1

Reference

Do Not Remove

I
Note.

Statistical data used in the text and tables of this

volume are on a fiscal year basis. unless otherwise noted. For example, data headed " 1983"

pertain to the I iscal year ended Sept. 30,19M.

Graphs, charts and text figures have been

rounded and may not compute precisely compared to the statistical tables, which are based on

unrounded figures.

'Me Commissioner's and Chief Counsel's Annual

Report is produced by the Office of Public Affairs,

Room 11 12, internal Revenue Service, I I I I 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.

1983 Annual Report

Commissioner and Chief Counsel

Internal Revenue Service

I
Table ofContents

Introduction/4

Collecting the Revenue

Returns Received/7

Tax Receipts/7

Refunds/8

Earned Income Credit/8

Penalties and Interest/8

Presidential Election Campaign Fund/8

Contributions to Reduce the Public Debt/9

Child and Spousal Support Collection Program/9

Enforcing the Law

Examination and Correction Results/1 I

Information Returns Program/1I

Payer Compliance/ I I

Unreported Income Programs/ 1 1

Tax Shelter Program/ I I

Tax Protesters Program/]2

W4 Program/ 12

Fraud Program/ 12

Computer Assisted Examination Program/ 1 2

Large Corporations and the Industry Specialization

Program/12

Windfall Profit Tax/12

Research to Improve Compliance/ 13

International Enforcement/ 13

Industrywide Exchanges and Simultaneous

Examinations/13

International Meetings/13

Foreign Operations District/13

Collection/13

Automated Collection System/13

Service Center Collection/14

District Collection/14

Efforts to Improve Collection/15

Criminal Investigation/ 15

General Enforcement Program/ 16

Special Enforcement Program/16

Employee Plans/ 16

Exempt Organizations/ 17

Assisting the Taxpayer

Problem Resolution Program/19

Write. Call or Walk In/19

Telephone Assistance/ 19

Walk-in Service/20

Disaster Assistance/20

Taxpayer Education/20

Informing Taxpayers/21

Forms and Publications/21

Managing the System

Internal Audit/23

Internal Security/23

Integrity Program/23

Disclosure/23

Director of Practice/24

Research/24

Strategic Management System/25

Computer Services/25

Office Automation/26

Automated Financial System/26

Payroll/PersonnelSystern/26

Cash Management/26

Productivity Improvement/26

Records Management/26

Master File/27

Statistics of Income/27

Labor Relations/27

Training/27

Helping Other Countrics/27

ChiefCounsel

Chief Counsel and Appeals/29

Corporation and Individual Tax/29

Criminal Tax/30

Disclosure Lifigation/31

Employee Plans and Exempt Organizations/32)

General Legal Services/32

General Litigation/33

Interpretative/34

Legislation and Regulations/35

Tax Lit igation/36

Operations/38

Appendix/40

IRS Organizaton Chart/80

Internal Revenue Service Regions, Districts and

Service Centers; Chief Counsel Regional and

District Offices/inside back cover

2

3
Inboduction In 1983 automation continued to redirect and

reshape the IRS across-the-board -in tax collection,

returns processing and storage and taxpayer

correspondence control. In addition to increased

efficiency, improved accuracy, rapid turnaround and

paperwork reduction are anticipated offshoots of

automation.

The IRS personnel impact has been dramatic.

Approximately 27 percent of our 84,000 employees

were assigned to data processing operations during

1983. As predicted, computer based systems make

significant differences in processing hundreds of

millions of transactions each year. Our

administration of the tax system is greatly enhanced

by access to better and more timely tax information.

More specifically, new computer systems installedat

the IRS's 10 processing centers will make a sizeable

difference in handling the more than 170 million

returns and documents that we expect will be filed

next year.

At our master file processing center in

Martinsburg, W. Va., seven older computer systems

were replaced with one state-of-the-art computer

that greatly simplifies our recordkeeping and

increases our ability to process and check tax data.

Replacement of outmoded manual microfilm

retrieval systems permits the processing centers to

obtain taxpayer account information overnight.

This was the year that automating IRS office

collection procedures left the drawing board and

went into production. By the end of 1984, all 21

automated call sites will be on-line. Preliminary data

on the first two call sites in Chicago and St. Louis

confirm that delinquent taxes can be collected more

quickly with greater attention paid to priority cases.

Automation promises drastic cuts in the staff time

required to dispose of cases. The case closing cost;

drop accordingly.

In 1983 tax administration officials decided to

take advantage of optical scanning's twin advantages:

efficiency and accuracy. This year's positive test

results of electronic processing of federal tax deposit

(FTD) cards, employers'coupons for making deposits

of withheld federal taxes, mean that our 10 service

centers will scan all FrDs.

Present and future applications of optical

character recognition (OCR) equipment in returns

processing are particularly exciting. The positive

results of 1040EZ scanning tests conducted during

thisyear's Lax return filing season led to a decision to

scan all EZs, the simplified tax form for certain single

taxpayers.

Thisyearan IRS transcriber processed on average

about 113 EZs an hour. Tests showed that 750 EZs can

be processed during the same hour using OCR

equipment, and as many as 1,500 forms could be

processed once operators are thoroughly familiar

with the system. Scannability tests for 1099 forms and

the more complicated 1040A forms are planned for

1984.

During the balance of the 80s, the process at

examining tax returns will be automated and we will

explore the almost limitless possibilities of laser

technology for paperless storage and instantaneous

retrieval of returns.

Enforcement efforts against abusive ~" shelters

received a much needed boost this yeardrom the

injunctive powers authorized by the 19821-Tax Equity

and Fiscal Responsibility Act and ourtest of pre-filing

notification letters to shelter investors. The IRS went

on the offensive against shelters set up not to

produce returns on investment dollars but simply to

evade legitimate tax.

This year's technological breakthroughs and new

law enforcement tools did not interfere with concern

for the human factor, the taxpayer behind the tax

return. The recommendations of a taxpayer

correspondence study provide considerable

opportunities for the IRS to make significant changes

in how it communicates with taxpayers. The report

highlighted systemic problems that contributed to

breakdowns in correspondence turnarounds.

We are reviewing all correspondence and notices

to make certain they tell taxpayers what we need, why

we need it and when we need it. We are committed to

speaking clearly, giving specific deadlines for

responding to notices and spelling out to the

taxpayer the consequences of not responding.

Recognizing the critical need to control

correspondence until a problem is resolved, key IRS

managers developed the idea of an automated

correspondence tracking system. Louisville was

singled out as the pilot district for the automated

system. The test results have been positive, and the

computerized system will be added in other districts

in 1994.

As a result of population growth, three new IRS

districts were added in California this year: Laguna

Niguel, Sacramento and San Jose. Since the new

districts were created late in the fiscal year, statistics

for these offices were not available for this report.

1983 also was a year that concentrated on filling in

the skeleton of earlier strategic planning discussions.

Working on a strict timetable, strategic initiative

teams will draft plans covering all aspects of tax

administration in order to direct this agency through

this decade and into the 90s. As a result of our

strategic planning efforts, we will be an organization

with a more clearly defined sense of purpose and

direction, ready to deal efficiently and effectively with

events of the future.

Roscoe L. Egger, Jr.

Commissioner of Internal Revenue

Introduction This yew was one of continued success for the office

of Chief Counsel. As Deputy Chief Counsel and as

Acting Chief Counsel, I am pleased to report that last

year's realignment of the office produced the desired

results. The implementation of Revenue Procedure

82-42, which describes the procedures for case

handling between Counsel and appeals, and the

cooperative management relationship with appeals

officers and government attorneys dramatically

increased agreement rates in docketed Tax Court

cases from 65.2 percent for 1982 to 84.1 percent for

1983.

In the area of tax shelter litigation, although over

100 opinions have been rendered, the government

has not lost a single case involving an abusive tax

shelter. In mostcases, taxpayerswho chose to litigate

did not fare as well as those who reached agreement

with the government. For a second year, our small

case program exceeded expectations, enabling us to

close more cases under $ 10,000 than we received.

In the technical area, ourrealignment has made

us more able to reduce duplicative efforts in

coordinating litigating and technical positions. We

refined our procedures for setting priorities for

development and clearance of regulations in

coordination with the Department of the Treasury.

Our continuing legal education program in

conjunction with New York University enjoyed

another year of quality in-house training for

significant numbers of specialists and attorneys.

Despite our successes, significant challenges

continue to face us. Tax shelter cas.es represent

approximately one-third of the total TaN Court docket

and account for over $1 billion in proposed

deficiencies. With the new compliance tools of the

Tax Equity and Fiscal Responsibility Act of

1982-particularly the injunction procedures and

increased penalties that apply to abusive tax

shelters-the office of Chief Counsel will continue to

assist

the IRS as it enters a new phase in its vigorous

enforcement efforts against abusive tax shelters.

In view of our added challenges, we have set

ambitious goals for ourselves in terms of increasing

the number of trials, settlements and published

revenue rulings and regulations, while at the same

time maintaining the highest standards of legal and

professional practice.

We are in the final stages of the computerization

ofouroffices nationwide, including word processing,

legal research, case tracking and management

controls.

With the talented and dedicated people in Chief

Counsel's office, we can look forward with confidence

in our ability to accomplish our goals and meet the

challenges we face.

Joel Gerber

Acting Chief Counsel

4 5
Retums Received

IRS service centers in 1983 processed 171.2 million

federal tax returns. Individual income tax returns

accounted for 56 percent of all returns filed.

Individual taxpayers filed 21.1 million Forms 1040A

and59.2million Forms 1040. This year the short Form

1040EZ was available to individual taxpayers as well

as the short Form 1040A. Nearly 15 million single

taxpayers whose income was less than $50,000 and

who met certain other criteria filed the 1040EZ.

Tax Receipt.

The IRScollected $627.2 billion in 1993,adecremeof

$5 billion in gross tax receipts, or 0.8 percent, from

1982. The decline was the first since 1971 and was due

mainly to tax reductions under the Economic

Recovery Tax Act of 1981. The reductions primarily

affected individual and corporate income taxes and

estate and gift taxes. They were offset somewhat by

revenue increases uhdei the Tax Equity and Fiscal

Responsibility Act of 1982 and the Surface

Transportation Act of 1982.

Income

*

taxes accounted for about two-thirds of

all tax receipts. Individual income taxes of $349.6

billion reflected a decreaseof$3 billion from the prior

year. Corporation income tax receipts were $61.8

billion, down $4.2 billion.

Social security, sell-employment, federal

unemployment and railroad retirement taxes totaled

$173.8 billion, up $5.1 billion from 1982. The increase

reflected an increase in the social security taxable

earnings base, increases in the unemployment tax

rate and wage base and the extension of social

security hospital insurance taxes to federal

employees.

Excise taxes declined to $35.8 billion, a drop of $1

billion from last year. The decline reflected,lower

amounts from the windfall profit tax. Receipts

included amounts from increased excise taxes on

airport and airway users, highway users, cigarettes

and telephone service,

Estate and gift taxes decreased by $1.9 billion to

$6.2 billion.

1982 1983

Estate tax

Corporation

rift tax

Employment tax

Exempt organizations

Empl%- plans

Alcohol, tobacco and fhearms

Excise tax

Supplemental documents'

Non-master file retums2

'Includes Forms 104OX, 112OX, 268V4868, -and 7004, 7005, 104 IA 990AR

720M. 21ncludes Fonns 94 1 M, 941 NMI, CT-2, 949, 949A, 9908L, 6069, 1042, 1120DISC and

'Revised I=ptevious annual repoil.

170,369 171,174

2,950 3,078

133,819 135,021

95,492 95,284

31,863 33,080

1,9fA 1,994

1,561 1,586

135 111

too 91

25,835 25,537

444 437

1,021 752

5752 5112

8294 1,010

7,556 7,602

55 30

7

filed by principal Income tax, total

tjrof return Individual

(Figures in thousands. Declaration of estimated tax

For details see statistical Fiduciary

table 6)_ Partnership
Refunds

The IRS in 1993 paid a total of $89.8 billion in refunds

to 76.8 million taxpayers. In 1982, 74.5 million

refunds, totaling $75.2 billion, were paid. This year

refunds to 73.7 million filers of Forms 1040,1040A and

1040EZ were $61.2 billion, including interest.

Individual refunds averaged $830, compared to an

average of $769 paid in 1982.

Earned Income Credit

Earned income credits may be claimed by

low-income taxpayers who maintain a home lot

themselves and at least one dependent. In 1983, 6.4

million taxpayers claimed $1.8 billion in earned

income credits. Taxpayers may receive earned

incomecredits in theirpaychecks ratherthan waiting

for a refund after filing an individual income tax

return at the end of the tax year. Employers reported

on 27,775 employment tax returns that $4.2 million

had been paid out in advance earned income credits

in 1983.

Source

Grou; internal G-d total

revenue c.11-fiam home taxes, tow

(In thousands of dollars. Corporation

For details see statistical Individual, total

table 1.) Withheld by employers3

OtW

Employmew taxm total

Old-age, survivors', disability and

Penalties and Interest

Under the law, the IRS levies penalties forfailure to

file on time, failure to make tax paym6nis and federal

tax deposits when due, payments with bad checks,

negligence, fraud and several miscellaneous

infractions. In 1983 there were 25.2 million penalty

assessments, totaling $4.6 billion.

The law further stipulates that taxpayers who fail

to pay theirtaxes on time will be charged interest on

any balance due. Interest assessed on individual

returns totaled $2.1 billion this year, $153.8 million of

which was abated. Business returns were assessed

$3.6 billion, with abatements of $1.4 billion.

Presidential Election Campaign Fund

This year 23.1 million individual income tax returns,

or 24 percent, had total designations of $35.5 million

for the presidential election campaign fund. The

cumulative amount credited to the fund since it was

started in 1972 is $361.8 million.

Percent Increase or

of 1983

collectiom 1982 1983 Amount Percent

100 6322A0,506 627246,793 -4,993,713 -03

65.6 418599,768 411.407,523 -7,192,245 -1.7

9.8 65,990.832 61,779,556 -4,211,276 -6A

55.7 352,608,9361 349-627-9672 -2,980,969 -0.3

42A 267,513,0891 266,043,3472 -1,469,742 -03

13.3 85,095,847 83,W,620 -1,511,227 -1.3

27.7 168,717,936 173,847,854 5,129,918

hospital insurance, total 26.5 162,137,919 166,420,M6 4Z2,927 2.6

Federal insurance contributions 25.5 154,196,553 159,664,392 5,467.839 3.5

Self-employment insurance contributions 1.1 7,941366 6,756,454 -1,184,912 -14.9

Unemployment insurance 0.7 3~51,128 4 ~ 11,582 960,454 28.7

Railroad retirement 0.5 3=,889 3,115,4Z7 -113,462 -3.S

Estate and gift buies 1.0 8,143,373 6=,877 -1,917,496 -23.L~

E.ciaa bases, total 5.7 36,779,428 35,765,S38 -1,013,890 -2,8

Alcohol 0.9 5,459,810 5,634,853 175,043 3.2

Tobacco 0.7 2,539,495 4,139,810 1,600,314 63.0

Other 4.1 29,780,124 25,990,876 -2,789,?A8 -9.7

linctudes prcsidential electi3n campaign fund =writing to

S39,030,357.

21ndudes prendential election campaign fund mounting to

S35,526,896. .

3Estimated collectio. of individual income Lax Mthheld an not

reported separately from old-age, survivon', disability and limpital

insurance (OASDHI) taxu on wag" and salaries. Similarly, coHections (if individual income tax not withheld are combined %ith

8

OASDHI taxes on self-employment income. The annount of OASDHI

tax collections; shmim is based on estimates made by the Secretary

of the Treasury pursuant to the provisions of section 201 (a) of the

Social Security Act as amended and includes all 0ASDHl taxes. The

estimates slunvin for the two categarim of individual iocome taxes

wre derived by subtracting the OASDHI tax estimatm from the

combined totals reported in table 1.

Contributions to Reduce the Public Debt

This year IRS tax forms contained for the first time a

message inviting taxpayers to make voluntary

contributions to reduce the public debt. Taxpayers

were asked to include separate checks made payable

to the Bureau of Public Debt with theirtax returns.

Monies received were credited to a special account

for contributions to reduce the public debt. These

contributions are deductible on next year's tax

returns subjLct to the limitations on charitable

contributions.

Through Sept. 30, 1983, the IRS received about

3,570 voluntary payments totaling some $347,700.

Child and Spousad Support Collection Program

As required by the Omnibus Reconciliation Act of

1981, the IRS offset $176 million from 334,304 1983

individual income tax refunds to pay delinquent child

amd spousal support obligations. Under an

inter-agency agreement with the Department of

Health and Human Services, the IRS acts as collection

agent for state welfare agencies that supply it with the

names of persons delinquent in support payments.

9
Enforcing the Law

Examination and Correction Results

As a resultofits examination program,the IRS in 1983

recommended additional tax and penalties of $13.7

billion, an increase of 17.1 percent over 1982.

Individual and fiduciary income tax returns

accounted for $3.9 billion, corporate income tax

returns for $7.7 billion, estate and gift tax returns for

$1.4 billion, excise and employment tax returns for

$0.2 billion and windfall profit tax returns for $0.5

billion.

The examination program also revealed

overassessments on 106,389 returns, with refunds of

$0.5 billion.

The IRS examined 1,676,023 returns in 1983.

Revenue agents examined 518,927 returns at

taxpayers' places of business. a decrease of

35,227 returns from 1982. Tax auditors examined

1,006.579 returns in IRS offices, a decrease of 68,326

returnsfrom last year. The remaining 150,517returns

were examined through correspondence from the

service centers, an increase of 47,344 from 1982.

Examination coverage of income, estate and gift

tax returns was 1.56 percent of returns filed,

compared to 1.63 percent in 1982.

At the same time, however, 930,215 returns were

verified or corrected from the service centers, with

recommended additional tax and penalties of $420

million. This was an increase of 214,022 returns over

1982. As a result, total examination contact with

taxpayers to examine, verify or correct income,

estate and gift tax returns rose to 2.47 percent of

returns filed, compared to 2.34 percent in 1982.

Information Return. Progriun

The IRS information returns program resulted in over

2.9 million taxpayers' being notified in 1983 of

potential discrepancies between income reported on

theirtax returns and income reported on information

returns. In addition, 2.6 million taxpayers received

notices of apparent failure to file tax returns.

The IRS received 678 million information

documents in its tax year 1982 information returns

program, including over 173 million Forms W-2

received and processed by the Social Security

Administration and 49 million pre-1974 Series E

savings bonds from the Bureau of Public Debt. There

also were more than 456 million information returns

received from businesses and organizations

reporting interest, dividends and other payments.

The IRS continues to match almost all information

returns submitted on magnetic media to verify that

correct amounts are reported on taxpayers' returns.

Over 428 million of the information documents

submitted this year were on magnetic media. Of the

information returns submitted on paper,

approximately 21 percent will be matched and 83

percent of the combined magnetic media and paper

receipts will be matched.

Payer Compliance

The IRS implemented a long-range plan in 1983 to

ensure payers are in compliance with all information

return filing requirements, including the requirement

to provide payees with copies of the information

returns or notification of payments made. IRS studies

have shown that reporting of income by taxpayers on

their returns increases when payers submit

appropriate information returns.

As part of the long-range plan, the IRS this year

created a computer file of all payers who file

information returns for future use in identifymg_

nonfilers, issued notices and news releases to inforini

payers of the filing requirements and the

consequences of not complying and provided

additional training to IRS employees in the filing

requirements and application of the penalty

provisions of the TaxEquity and Fiscal Responsibility

Act of 1982.

Urimported Income Prograirs,

Various studies conducted by the IRS andothers have

shown a substantial amount of taxable income is not

being reported by individuals. The underreporting

threatens the integrity of the self-assessment tax

system. To increase compliance, the IRS established

unreported income programs directed at those

taxpayers who do not report all of their income.

District and regional information gathering projects

focus on signficant areas of noncompliance that are

not identifiable through conventional return

selection methods.

The IRS's 468 district and 20 regional information

gathering projects on unreported income resulted in

the examination of approximately 19,000 returns and

$207.7 million in additional tax.

Tax Shelter Program

As of Sept. 30, 1983, 334,549 returns with tax shelter

issues were in the examination process, an increase

of 49,721 returns over the prior year. During 1983,

95,998 returns were closed after examination, with

recommended tax and penalties totaling $1.8 billion.

I I
I

12

The Tax Equity and Fiscal Responsibility Act of

1982 (TEFRA) provided new tools to enable the IRS to

combat abusive tax shelters. In the past, the IRS

concentrated its efforts on identifying, selecting and

examining taxpayers' returns that claimed

deductions and credits from investments in abusive

tax shelters. By aggressively using the new

enforcement tools provided by TEFRA, the IRS can

now combat abusive tax shelters on the "front-end"

by seeking injunctions against abusive promoters

and applying promoter penalties. Tax shelter

coordinators and special committees have been

established throughout the IRS to gather inforrnation

on promotions being marketed. Injunctive relief was

sought or obtained against six abusive tax shelter

promotions in 1983.

As part of its front-end approach, the IRS also may

issue pre-filing notification letters to investors in

abusive shelters to advise them that the purported

tax benefits are not allowable and that their returns

will be examined if such tax benefits are claimed.

Penalties for negligence, civil or criminal fraud,

overvaluation and substantial understatement also

are asserted when appropriate.

Tax Protesters Program

The IRS had 36,712 protest returns under

examination and had closed 18,159 returns as ofSept.

30, 1983,

a 75-percent increase in cases closed over

the prior year.

The service centers used updated procedures this

year to identify protest returns during processing,

and procedures were implemented to assist

examiners in assertinga civil penalty. provided under

the TaxEquity and Fiscal Responsibility Act of 1982,

against tax protesters' filing of frivolous documents

or returns. The service centers and districts asserted

4,996 frivolous return penalties this year.

W-4 Program

The IRS continued to pursue aggressively the

identification of employees who file incorrect

withholding allowance certificates, Forms WA, with

employers to avoid having the correct amount of

income tax withheld from their wages.

As of Sept. 30, 1983, the IRS adjusted 358,625

Forms W-4 for employees who attempted to abuse or

protest the withholding system and whose activities

threatened to result in financial loss to the

government. The $500 civil penalty for filing false

wage withholding information was asserted in 611,236

cases.

Fraud Program

Continued emphasis on fraud detection during the

examination process produceda 30~pi!rcent increase

in the number of fraud referrals submitted to criminal

investigation.

The amount of recommended civil fraud

penalties, which equal 50 percent of the entire

additional tax due if any part of the underpayment is

due to fraud, increased by 337 percent to $501.1

million. This large increase in the total amount of civil

fraud penalties assessed was due mostly to one case,

without which the increase would have been 71

percent over the previous year.

Computer Assisted Examination Program

The IRS hasa staff of 256 computer audit specialists

and managers trained in computer systems,

hardware and program languages.

The IRS also is training more computer audit

specialists and revenue agents in statistical sampling

techniques. In 1983 over $101 million in tax

deficiencies was determined in this manner.

The IRS hasa total of 4,902 record retention

agreements in effect with taxpayers. Agreements

identify those taxpayers who have retained

machine-sensible records for use during

examinations.

Large Corporations and the Industry Specialization

Program

As of Sept. 30, 1983, there were 1,345 large

corporations in the coordinated examination

program, with recommended tax deficiencies and

penalties totaling $6.2 billion. The coordinated

examination program this year implemented its issue

tracking system, which will be used to monitor the

effectiveness of the program. The system will track

issue areas by tax return line items and the time

expended on them.

The industry specialization program included 13

designated industries and encompassed 642

coordinated examination cases, with 72 issues being

coordinated. The IRS also is conducting industrywide

examinations in two other industries.

Windfall Pmfit Tax

Windfall profit tax liabilities reported on excise tax

returns amounted to $15.7 billion.

During 1983 the IRS completed 6,611 windfall

profit tax examinations, resulting in $452 million in

recommended additional tax and penalties. As of

Sept. 30, 1983, there were 7,075 windfall profit tax

cases in the process of examination.

Research to Improve Compliance

The IRS continued to study computerized selection

systems to identify returns with high potential for

unreported income and possible abuses in deducting

cash and noncash contributions. In addition,

a study

of the compliance and return characteristics of direct

sellers anda congressionally mandated study of the

tip income provisions of the Tax Equity and Fiscal

Responsibility Act of 1982 were underway.

The taxpayer compliance measurement program

(TCMP) is the IRS's primary long-range research

effort to measure overall taxpayer compliance and

changes in patterns of noncompliance. This year the

IRS concluded examinations for the TCMP survey of

tax Year 1980 Forms 1120 filed in 1981 and continued

TCMP examinations on partnership returns.

International Enforcement

In 1983 examiners trained in the international

provisions of the Internal Revenue Code, tax treaties

and foreign tax statutes examined 4,615 returns,

recommending income adjustments of $2.4 billion,

foreign tax credit changes of $2 billion and

withholding taxes and penalties of $151 million.

Approximately 325 international- examiners in 16

key districts handle examinations of business

operations outside the U.S.-the majority involving

multinational corporations-and foreign-controlled

U.S. business operations where the books and

records are maintained or can be made available in

this country. The IRS continued to emphasize

international compliance activities with respect to

tax havens, with expanded attention to operations by

individuals, partnerships and trusts. In addition, the

involvement of economists and computer audit

specialists in the development of international issues

increased.

Industrywide Exchanges and Simultaneous

Exarninations

The simultaneous examination program with income

tax treaty partners expanded this year with the

addition of Italy. Industrywide exchanges of

information continued in the aluminum, banking,

grain, forest products, pharmaceutical and

petroleum areas. Treaty partners participating in one

or more of these exchanges include Australia,

Canada, France, the Federal Republic of Germany,

Japan, Norway, Sweden and the United Yingdorn.

International Meetings

IRS executives attended three international meetings

with income tax treaty partners to discuss

international cooperation and compliance efforts.

A

key topic at all three meetings was tax havens. IRS

executives also met with Mexican tax officials to

discuss general international tax issues thataffect tax

administration in both countries.

Foreign Operations District

The IRS foreign operations district completed nearly

15,000 examinations and recommended additional

tax and penalties of over $130 million. It also

collected $27.8 million in delinquent taxes and

secured 18,568 delinquent returns from U.S.

taxpayers abroad.

The foreign dperations district administers the

tax laws for foreign-based taxpayers subject to US.

taxes whose books and records are in another

country. It also is responsible for federal tax matters

of residents of U.S. territories, possessions and the

Commonwealth of Puerto Rico.

The IRS maintains 15 key foreign posts, managed

by revenue service representatives who oversee the

examination, collection and taxpayer service

programs. They also serve as liaisons with foreign tax

authorities in both treaty and non-treaty countries,

The IRS administers tax treaties in force between

the U.S. and more than 30 other countries and

negotiatei mutual agreements with treaty partners to

resolve cases of otherwise unrelieved double

taxation ortaxation contrary to tax treaty rules. The

IRS also participates in cooperative exchanges of

information with foreign tax administrations and

other forms of reciprocal assistance.

Collection

During 1983 the IRS collecteda total of $16.2 billion in

delinquent taxes. Of that sum, $6.6 billion was

collected asa result of initial billings. The IRS

completed action on 3.1 million delinquent accounts

that yielded $9.6 billion in overdue taxes-$3.8 billion

in response to computer notices sent to taxpayers

and $5.8 billion on delinquent accounts. Overdue

taxes of $1 blilion were collected when 3.6 million

delinquent returns, involving $5.2 billion in

additional assessments, were secured.

Automated Collection System

The IRS successfully tested and placed in operation

the pilot of an automated collection system (ACS) in

four districts and two service centers in 1983. The

pilot consisted of ACS call sites located in St. Louis,

Chicago, Indianapolis and Nashville and the Kansas

City and Memphis Service Centers. Based upon

experience gained from the pilots, the IRS is planning a number of enhancements to the system. ACS will

13
14

become operational nationwide in 1984,1

consolidating into 21 ACS call sites the.work

previously done by local offices.

When

' -. fully operational, ACS will pi6duce an

annual savings of 1,700 staff years within collection.

Asa result of this improvement, an increase of $180

million in annual revenues is expected.

ACS combines virtually paperless computer

processing, automatic telephone dialing, direct entry

of case history data and immediate access to case

information. The system is designed to process

delinquent accounts and delinquent return cases

more efficiently and quickly, increase productivity

and shorten the time between whena balance-due

return is filed and contact is made with the taxpayer

or the taxpayer's representative.

Service Center Collection

The service center collection branches, which handle

return delinquency and balance-due notices, are the

first step to communicate with taxpayers who have

not filed their tax returns or paid their taxes on time.

The service center collection branches' action each

year on several million taxpayer responses to notice

inquiries is an important part of the collection

mission.

During recent years, the function of the service

center collection branches in processing taxpayer

accounts and investigations has been expanded.

Many procedures that were previously performed in

the districts have been moved to the service centers,

including the monitoring of employers' monthly tax

returns, insolvency case processing and the control,

maintenance and monitoring of 100-percent penalty

cases.

As the automated collection system (ACS) is

phased into the 21 call sites and the service centers,

the service center collection branches are assuming

new responsibilities. ACS action requests, letters,

notices and terminal input are functions of the

service center collection branches, which also will

take over manually monitored installment

agreements, pre-assessment agreements,

non-master file adjustment monitoring and several

other duties with the phase-out of the collection

office function. Moving these programs to the service

centers will allow the district offices to concentrate

their resources on revenue officer contacts with

delinquent taxpayers.

District Collection

P The district collection functions process delinquent

accounts and handle delinquent return

investigations not resolved by notices from the

service centers. In 1983 district collection functions

1982 1983

Resalt. of chrect Delinquent taxes collected,

enforcement on Fmm delinquent accounts S3,952.4 S5,760.3

delinquent accounts From notices $3,108.1 $3,793.3

-4 returas From delinquent returns secured

S 330.8 $1,006.9

Delinquent returns secured2

By collection 1,668.7 3,609.7

By examination 39.2 37.2

Additional tax, penally and interest

assessed on delinquent returns

(Net of prepaid credits) I

By collection $2,361.1 $5,211.1

By examination

$ 59.1

S 93.5

21ho~ds

served 1.4 million notices of levy, filed 811,532 The IRS completed the field work on

a research notices of federal tax lien and made 15,554 seizures. project to determine whether revenue yield can be Most delinquent account and return increased if the accounts of identifiable groups of investigations are first assigned to district clerical taxpayers are handled differently. Over 40,000 and paraprofessional employees in the collection individual income tax delinquent accounts were office function, which in 1983 disposed of 53 percent handled in sixdifferefit ways. All cases received the of delinquent accounts and 60 percent of delinquent same first notice of delinquency. Then the delinquent return investigations. The collection office function, taxpayers were dealt with in various ways, such as however, is being replaced by the automated varying the timing of subsequent notices, using collection system, which will be fully operational in telephone calls instead of sending certain notices or 1984. offering installment arrangements. The cases are More difficult delinquent accounts and return being analyzed to see what correlations exist among investigations that could not be resolved in the the different treatments and taxpayer characteristics. collection office function were referred to the Final results will be available in 1984,

collection field function. This year revenue officers in Returns compliance programs were conducted the field function disposed of 506,501 delinquent nationwide to identify delinquencies in windfall return investigations and 1,394,786 delinquent profit, highway use, unemployment and accounts. -

environmental taxes. There also were various returns

Efforts to Improve Collection

compliance programs initiated by IRS district offices

and conducted locally.

The IRS initiated several new studies, programs and Criminal Investigation

equipment procurements that, coupled with

increased staffing, will allow it to deal more IRS criminal investigation continued its aggressive effectivelywith increases indelinquent accountsand efforts to identify and investigate areas of

return delinquencies. noncompliance with the tax laws. The IRS increased The President's fiscal year 1983 budget contained its participation in grand jury investigations, where a revenue initiative that provided the IRS with 4,000 cases frequently involved fraudulent tax shelters additional staff years and overtime staffing to ,

narcotics traffickers or organized crime figures. In accelerate revenue collection and address rising addition, criminal investigation directed more accounts receivable and delinquent return investigative effort toward international financial inventories. The additional staffing helped the IRS to transactions, since the use of foreign bank accounts

collect increased revenues in 1983 of $5.6 billion from and business entities, especially in tax haven active delinquent accounts and $1 billion from countries, is becoming more frequent. For years such

delinquent returns. activity was common in investigations of major drug

is
Result. of

Illegal Fraoddent

Lax Inc

protaten, slickers

Gearratlenforcanardprogram

investigations initiated 714

criminal investigation Investigations completed 590

activity

16

Prosecution recommendiations 353

indictments and informations 211

Mm of guilty and nolo contendere 73

Convictions after trial 95

Number sentenced 168

Percent receiving prism sentences 92

traffickers, but now more and more international

financial activrity is turning up in investigations of

taxpayers in the legal sector of the economy. There

also were more investigations of violations of the

Bank Secrecy Act, which requires certain financial

institutions to report large currency transactions to

the IRS.

General Enforcement Prograrn

About 54 percent of criminal investigation resources

was used in the general enforcement program, which

provides criminal tax enforcement in areas where

income is earned primarily from legal activities. The

illegal tax protester movement continued to be a

primary concern and received particular emphasis.

Other emphasis areas were fraudulent tax shelters

and multiple refund schemes.About 43 percent of the

investigations initiated in the general enforcement

program resulted from referrals from the

examination function, which often detects

indications of fraud during the examination of

individuals and businesses. Effects of the Tax Equity

and Fiscal Responsibility Act of 1982 began to be felt

with more substantial penalties for tax crimes,

changes in the administrative summons process that

expedite investigations and provisions in the tax

shelter area for injunctive relief and promoter

penalties.

*cid .1arceinind kag. Grand

Narcotics . .

Other Total related Other Total

152 3035 3901 826 1183 2009 5910

183 2973 3746 776 1263 2039 5716

108 1058 1519 421 670 1091 2610

44 789 1044 265 492 757 1801.

20 654 747 125 325 450 1197

14 85 194 42 59 101 2115

30 822 1020 165 461 626 I(YI6

80 54.9 60 97 65.9 71 IT

Special Enforcement Prostrarri

The special enforcement program identifies and

investigates persons who violate the tax laws while

deriving substantial income from illegal activities.

Emphasis was placed this year on investigations of

major narcotics traffickers and organized crime

figures and on participation in such investigations

with other

*

federal law enforcement agencies. The IRS

made a substantial contribution to the federal effort

against narcotics trafficking, especially in the Florida

area, and also joined with other federal agencies in

the Organized Crime Drug Enforcement Task Forces

created by the President to attack the growing drug

trafficking problem. IRS participation in inter-agency

investigations allows criminals to be charged with tax

violations, often when charges for other violations

are weak or not possible. IRS documentation of

financial gain helps emphasize the extent of criminal

activity in illegal ventures, thereby strengthening the

nontax case and providing the basis for seizing assets

acquired with the profits of crime.

Employee Plaris

The IRS issued 135,234 advance determination letters

on the qualification of corporate and self-employed

plans during 1983. In addition, 22,024 returns were

examined to determine whether plans are operating

in accordance with the previously approved plan

document, verify employers' allowable deductions

for contributions to plans and assure that the rights

and benefits of plan participants are protected.

The Tax Equity and Fiscal Responsibility Act of

1982 (TEFRA) made a number of significant changes

in the law pertaining to employee plans. The IRS

issued several notices to the public to facilitate the

submission of plan amendments to comply with the

changes made by TEFRA. One of these, Notice 83-12,

announced that the IRS will begin issuing

determination letters for plans drafted or amended to

comply with TEFRA. The notice permits plans to

contain delayed effective dates for the TEFRA plan

provisions, provided the effective dates are no later

than the applicable TEFRA deadlines. This procedure

lessens the administrative burden on plan sponsors,

employers and the IRS by allowing plans to become

TEFRA approved at the same time they are amended

for other reasons, thus reducing the need for dual

submissions of amendment applications.

Revised application forms and accompanying

instructions for requesting determination letters on

defined benefit plans (Form 5300), defined

contribution plans (Form 5301) and collectively

bargained plans (Form 5303) were issued during the

year. The application forms were revised to

incorporate changes in the law, establish uniformity

in the forms, improve the instructions and guidelines

to enhance the quality of the submission and

emphasize to the public certain salient areas that

should be carefully reviewed before an application is

submitted.

The IRS and the Department of Labor signed a

revised coordinated compliance agreement on April

1

8, 1983, to improve coordination between the two

agencies. As a result of the implementation of

Streamlined procedures for the exchange of

information, there now is additional coordination on

those cases where both agencies are involved and

less likelihood of the duplication of examinations.

Revenue Procedure 83-14 was issued during the

year to implement a "one-stop service" concept for

compliance with the requirements of the Employee

Retirement Income Security Act of 1974 relating to

plan terminations. Under this procedure, an

applicant for a terminating defined benefit plan who

is required to inform the Pension Benefit Guaranty

Corporation (PBGC) of this action and also seeks a

determination letter from IRS will be required to file

only with the PBGC to obtain one-stop service.

The IRS continued to place emphasis on the

returns selection process to ensure examination of

those plans that reflect the highest audit potential.

During 1983 a computer classification program was

initiated to select such plans' returns for

examination. Minimum audit presence was

maintained in all return classes to achieve

across-the-board coverage, with speciafemphasis on

terminated plans and multi-employer plans.

Centralization of the employee plans/exempt

organizations key district offices was completed

during the year. This reorganization will result in cost

savings through improved efficiency and

effectiveness of operations with no reduction in the

level of service provided to the public.

Exempt Orgainizationa

During 1983, five revenue rulings and procedures

were issued or revised and 326 technical advice

memoranda were issued.The IRS also acted on 53,947

applications, reapplications and requests for rulings

from organizations and examined 22,403 exempt

organizations returns.

On May 24, 1983, the Supreme Court issued its

decision in the consolidated cases of Bob Jones

University v. US. and Goldsboro Christian Schools,

Inc. v. U.S. in which it ruled that educational

institutions practicing racial discrimination based on

religious beliefs are not charitable in the

common-law sense and, therefore, not entitled to

federal income tax exemption. The Court's decision

affirmed the IRS interpretation announced in

Revenue Ruling 71-447, which is applicable in both

the exemption application process and in the

examination program.

The Supreme Court has agreed to hear in the

spring of 1984 the case of Regan v. Wright, which

concerns standing to sue the IRSover the adequacyof

the standards utilized to determine which private

schools are, in fact, racially discriminatory. An

advense decision in this case could affect the

administration of the Internal Revenue Code

provisions applicable to private schools, particularly

if the ultimate outcome is an injunction against the

IRS similar to the 1980 orders in Green v. Regan.

The suit filed by Abortion Rights Mobilization,

Inc., alleging that the Catholic Church violates the

provisions of its tax exemption by campaigning for

anti-abortion candidates, continued. The plaintiffs

allege violations of the First and Fifth Amendments,

claiming thatthe IRS Imsfailed to enforce against the

Catholic Church the restrictions on political activity

by charities.

In the case of Taxation with Representation of

Washington v. Regan, the Supreme Court found that

the different lobbying restrictions for section ,

501(c)(3) charities and section 501(c)(19) veterans'

organizations were not unconstitutional. The

Supreme Court found that the different lobbying

restrictions neither infringed upon any First or Fifth

Amendment rights nor attempted to regulate any

First Amendment activity.

17
Assisting the Taxpayer

Problem Resolution Prograrn

The IRS problem resolution program (PRP) served

two purposes during 1983. First, the program assured

that taxpayers had someplace to turn when the

system failed, someone to step in and make sure that

problems were not lost in the system's cracks or

overlooked. Throughout the year, PRP provided

taxpayers with an advocate to assure that their

problems and complaints were resolved promptly

and correctly. Second, PRP also enabled the IRS to

identify organizational, procedural and systemic

problems and take corrective action when and where

needed.

The taxpayer ombudsman is on the

Commissioner's immediate staff and administered

PRP nationwide. As an advocate for taxpayers, the

taxpayer ombudsman represented taxpayers'

interests and concerns within the IRS

decision-making process. In addition, the ombudsman

was the taxpayers' representative on the committee

assigned with developing tax forms and related

instructions.

This year 306,000 taxpayer problems were

resolved by PRP. These problems were handled

through problem resolution officers (PROs) located

in each district, service center and regional office.

During 1983 PROs continued toprovide personalized

service to taxpayers whose problems were not

resolved satisfactorily through normal channels.

The PROs also continued to analyze the taxpayer

problems handled by PRP so that the underlying

causes-organizational, procedural and systemic

failings-could be identified and corrected. As a

result, many changes were made that improved the

IRS's efficiency and responsiveness to the public.

Write, Call or Walk In

During 1983 the IRS responded to about 41.7 million

telephone calls from taxpayers about their tax rights

and obligations, including 1.9 million Tele-Tax and

Tax-Dial inquiries. There also were 72 million

walk-in contacts, including over 39,500 from the

outreach program (for more information on the

outreach program, see "Taxpayer Education" on p.

20) and 148,000 written inquiries from taxpayers.

Overall the IRS answered 49.1 million requests for

assistance, an increase of more than 1.7 million

inquiries from 1982.

More than 55 percent of these inquiries occurred

between Jan. I and mid-April-23 million telephone

calls, including Tele-Tax and Tax-Dial, 4.2 million

walk-in inquiries, including outreach, and 54,000

items of correspondence. During this same period, a

quality check of telephone responses revealed an

overall accuracy rate of 98 percent.

Telephone Assistance

During the 1983 tax return filing period, the toll-free

telephone system handled almost all the information

request calls IRS received. Taxpayer service

representatives answered more than 88 percent of

these telephone calls without referral. IRS specialists

answer calls that require computer research or

advanced technical knowledge. This year 3.8 million

taxpayer account and problem resolution referrals

.and 2.2 million technical referrals were handled.

Special equipment allows hearing-impaired

taxpayers throughout the U.S., Puerto Rico and the

Virgin Islands to receive toll-free tax assistance, and

1,583 taxpayers received such assistance in 1983.

The IRS also went nationwide with a new

telephone assistance service, Tele-Tax. For users of

push-button phones, this service offered more than

140 tapes on tax topics 24 hours a day, seven days a

week. Subjects included filing requirements, itemized

deductions and tax credits. In 1993, 1.8 million

taxpayers used this service. A similar service for

callers with rotary-dial telephones, Tax-Dial, was

tested in 15 cities during the 1983 filing period and

will be available nationwide in 1984.

19
, 4

I

20

Walk-In Service

The IRS offered walk-in taxpayer assistance at

inner-city, business-district, suburban and rural

locations in 389 permanent offices. Seventy

temporary offices were opened especially to

accomodate the 1983 filingperiod traffic.The IRSalso

provided foreign language tax assistance at 116 of its

459 taxpayer service offices. Over 43,800 libraries,

banks and Postal Service locations also helped

distribute more than 317 million tax forms and

instructions.

Disaster Assistance

In 244 counties within 12 states affected by floods,

hurricanes, tornadoes and other emergencies and

major disasters in 1983, the IRS provided help to

taxpayers in preparing amended returns and casualty

loss claims and in getting their refunds faster.

Taxpayer Education

The IRS educational program to help junior high and

high school students understand theirtax rights and

responsibilities continued to be popular. In 1983, to

supplement its "Understanding Taxes" course, the

IRS filled more than 29,000 orders for materials from

all 50states. The course material reached more than

five million students. Additionally, 44 state

deparlments of education agreed to expand the

program and participate in an IRS project to develop

videotape programs and a teacher training package.

IRS educational efforts extended far beyond the

classroom. Workshops were conducted for more

than 34,000 small business owners ind there were

187 institutes for tax practitioners'.

The IRS initiated an outreach program this year to

provide income tax assistance to a broader segment

of the population. Outreach sessions were conducted

by IRS employees and offered group income tax

assistance through self-help classes and seminars in

communities not serviced by volunteer programs.

Outreach sessions were held at times convenient to

taxpayers, such as during or after normal work hours

or on weekends. During the 1983 filing period,

outreach assistance was provided to over 39,500

taxpayers at some 2,300 sessions held at more than

2,000 sites throughout the country.

The IRS volunteer income tax assistance program

recruits, trains and supports volunteers who assist

with the preparation of tax returns for low-income,

elderly, non-English speaking, handicapped and

military taxpayers. This year 266,000 federal income

tax returns were prepared by 35,000 volunteers. The

tax counseling for the elderly program, which began

in 1980, authorizes the IRS to enter into agreements

with nonprofit organizations to provide free tax help

to individuals age 60 and over, using volunteers who

are reimbursed for out-of-pocket expenses. During

1983 this program's nearly 15,000 volunteers

prepared 145,000 federal income tax returns.

Informing Taxpayers

Three IRS tax clinics were televised nationwide

during the 1983 filing season. A two-hour show, "Tax

Break for 1983," was aired by 210 public broadcasting

stations; 198 Spanish language stations broadcast a

one-hour tax clinic in Spanish, "Llego la Hora"; and

300 cable stations carried "Taxes at 55: You've Finally

Arrived," which was aimed at taxpayers 55 and older.

The three programs reached 3.6 million households

with information on how to complete tax returns and

allowed those watching to call a toll-free number if

they had questions.

IRS public service announcements received an

estimated $7.6 million of free radio and local

television air time. The IRS also sent taxpayer

information materials to many national and

Forms and Publications

To reduce the paperwork burden on taxpayers, the

IRS introduced the new Form 1040EZ for the 1993

filing period. Used by over 15 million single

taxpayers, the 1040EZ is shorter and easier to

complete than Form 1040A.

For the 1984 filing period, the IRS introduced a

substantially revised Form 1040A. The revised form

includes lines for deducting payments made to an

individual retirement account and for taking childand dependent-care-expense credits. The changes

are expected to increase the number of taxpayers

who can use Form 1040A instead of the more

complicated 1040. '

IRS public hearings in Houston, Indianapolis and

Port Washington, N.Y., provided valuable suggestions

specialized publications on various topics, including on how tosimplify tax formsand instructions. The IRS

the new comp] lance provisions of the Tax Equity and received other suggestions in response to the

Fiscal Responsibility Act of 1982, the new 1040EZ tax Commissioner's message in this year's tax form

form and the Tele-Tax and outreach taxpayer .packages and to a notice published in the Federal

assistance programs. Register. Many of these suggestions were,adopted,

The National Office and 76 field locations issued and others are being considered for possible

almost 2.500 news releases and responded to nearly inclusion in future years' forms.

17,000 media inquiries. The IRS distributed many taxpayer information

publications free of charge, including 3.9 million

copies of "Your Federal Income Tax," 1.8 million

copies ofthe "Tax Guide forSmall Business," 724,000

copies of the "Farmer's Tax Guide" and 99,600 copies

of the "Tax Guide for Commercial Fishermen."

Additional tax materials were furnished to 8.1 million

taxpayers, 2 1 0,000 tax practitioners and 478,000

employers. The IRS publishes more than 90

bookiets-three in Spanish-on specific tax topics.

21
Internal Audit

As a result of management actions on 1983 internal

audits, the IRS derived $178 million in additional

revenue and cost savings. Long-tenn actions to

implement internal audit recommendations will

realize an additional $917 million.

The IRS spent approximately 61 percent of its

direct internal audit time in 1983 reviewing the

processing of returns, collection of tax revenues and

enforcement of the tax laws. More than 60 percent of

internal audit time was devoted to 25 coordinated

audits, which evaluated IRS programs on a national or

regional basis. These audits resulted in more efficient

operations, more effective programs, and procedures

and stronger internal controls.

Abstracts of internal audit findings were

distributed monthly to IRS officials to alert them to

areas that may need increased management

attention. In addition, top management also received

reports on the implementation and effectiveness of

actions taken in response to General Accounting

Office reviews of IRS activities.

Internal Security

Investigations by the internal security.division

resulted in the arrest or indictment of 126 taxpayers

and tax practitioners and 84 current or former IRS

employees. There were convictions or guilty pleas in

the cases of 336 individuals arrested or indicted in

1983 or earlier. Of these convictions, 27 were for

bribery, 34 for assault and 190 for fraudulentreceipt

of unemployment compensation by IRS employees.

The rest involved embezzlement, impersonation of a

federal officu, narcotics and other offenses.

The internal security division completed 7,178

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 64 job applicants and administrative

actions against 239 employees. Internal security also

conducted 690 investigations of alleged employee

misconduct. In those investigations where

management action was completed, 192 employees

were exonerated or there were insufficient grounds

to take administrative action,and 382 were subject to

some type of disciplinary action.

Assaults and threats against IRS employees

increased from 485 in 1982 to 531 in 1983.

Integrity Progrm

To deter waste, fraud and abuse, IRS Inspection

completed 35 audits of highly vulnerable areas, such

as activities where cash is handled and where control

weaknesses increase the potential for integrity

breaches. As a result of these audits, controls have

been strengthened over the collection and deposit of

delinquent taxes and the handling of salary checks

and returned refund checks.

Inspection conducted 271 integrity probes and

tests of high-risk activities. An integrity probe is an

investigation initiated by Inspection when there is

potential for misconduct that could affect IRS

integrity. A noteworthy example is the nationwide

investigation of fraudulent unemployment claims by

IRS employees, which was initiated within the IRS in

1981 and then expanded nationwide throughout the

Treasury Department. In coordination with the

Department of Labor, computer matches were made

of unemployment records and IRS payroll records. So

far the investigation has resulted in 490 current and

former employees' being referred for prosecution,

with 219 prosecutions completed and $139,000

recovered through restitutions and fines. The IRS

investigation prompted other federal agencies to take

similar action.

Another integrity probe involved reported bribe

overtures made to revenue officers conducting

checks to determine if businesses had filed the

appropriate returns. The investigation uncovered 13

bribes made by 18 taxpayers or taxpayer

representatives. So far six taxpayers have pled-guilty

to bribery charges. Legal action is pending against 12

otherindividuals, and over$160,000 in tax revenue is

being assessed against businesses and individuals.

Inspection conducted internal control seminars

nationwide to increase employee recognition of

integrity matters, develop a better understanding of

the role and responsibilities of Inspection and

increase management's understanding of its internal

control responsibilities.

In addition, Inspection advised 18,232 employees

of potential corruption hazards through awareness

presentations, internal control seminars and

conferences with all levels of management.

Di.clo.ure

Freedom of Information and Privacy Act requests

showed a slight decline from the previous year, as the

IRS responded to 11,837 requests in calendar year

1982. The freedom of information reading room in the

National Office processed an additional 16,488

requests for documents, also a slight decline from the

previous year. Disclosures of tax information were

made to various authorized parties, including federal,

state and local agencies. Among these disclosures

were 4,194 made to the Department of Justice and

other federal agencies for enforcement of nontax

laws, 244 million to federal agencies for statistical

purposesand 74.2million to state tax agencies fortax

23
II

24

administration purposes. There was

a major increase

in disclosures this yew to federal, state and local

agencies for child-support enforcement as required

by the Omnibus Reconciliation Act of 1981, with

approximately 1.1 million disclosures, compared to

213,039 in 1981.

Director of Practice

The principal responsibility of the director of

practice is the administration and enforcement of the

regulations governing representation of taxpayers

before the IRS. In 1983 the administration of the

special enrollment examination, processing of

applications for enrollment to practice before the IRS

and hearing appeals from determinations of

ineligibility to engage in limited practice under

Revenue Procedure 81-38 were transferred from the

assistant commissioner (examination) to the

director of practice.

The director of practice this year took 90

disciplinary actions against attorneys, certified

public accountants, enrolled agents, enrolled

actuaries and others because of misconduct in

practice before the IRS. These actions included seven

disbarments, 32 suspensions, 49 reprimands and two

resignations, and eight were the result of formal

hearings before an administrative law judge. The

allegations of misconduct that gave rise to

disciplinary actions were received from the IRS.

taxpayers, professional organizations and tax

practitioners.

In 1983 almost 6,000 individuals participated in

the special enrollment examination, and 1,937 were

enrolled to practice before the IRS, bringing the total

number of enrollees to more than 32,000.

Re..-ch

Updated and expanded estimates of the amount of

income taxes individuals and corporations should

but do not pay were published in 1983. The research

for these estimates provideda foundation for the

development of the Tax Equity and Fiscal

Responsibility Act of 1982.

The IRS is continuing its research to identify ways

of supplementing or improving the discriminant

function (DIF) system used to select return:; for

examination. Various computer selection systems for

identifying returns with high potential for unreported

income are being studied, as are systems for

identifying taxpayers liable for filing returns or

information returns. Formulas have been developed

in several examination classes that will increase

productivity materially, and new formulas for

identifying individual return delinquencies are being

implemented. The IRS also is researching techniques

to identify the audit issues associated with selected

returns and studying alternatives td the DIF system,

such as multiple regression techniques, to improve

the effectiveness of the returns selection system.

The taxpayer compliance measurement program

(TCM[P) is the IRS's primary long-range research

effort to measure overall taxpayer compliance and

changes in patterns of noncompliance. This year the

IRS completed examinations for the TCMP survey of

corporate returns processed during 1981 having

assets under $10 million. Stage two ofa four-stage

survey ofexempt organizations that were active as of

December 1979 was completed and stage three was

begun. For the first time,a comprehensive TCMP

survey of partnerships (Forms 1065) processed

during 1982 was started. In addition, an updated

survey of tax year 1982 individual tax returns W&I;

initiated.

The IRS conducts other types of compliance

research, some of which focuses on specific Internal

Revenue Code sections. Studies were completed on

deferred adverse tax consequences, such as the

recapture of erroneously claimed new residence

credits, stock sales disclosed by dividend cessation,

stock basis reduced by nontaxable distributions and

full absorption inventory costing. Monitoring

systems were designed for chapter I I bankruptcies

and for the once-in-a-lifetime exclusion of gain on

sale ofa residence. Research also was completed on

the reporting of nonemployee compensation on Form

1099NEC, feasibility of an issue tracking system for

examined returns and responsiveness of taxpayers to

notices of income underreporting.

Alternatives to the traditional transcription of tax

returns also are being considered. Favorable results

froma study of optical scanning of hand-printed

Forms 1040EZ led to adoption nationwide of the

scannable 1040EZ for tax year 1983. Proposals for

filing computer-prepared individual income tax

returns were announced in the Federal Register.

These proposals include filing of returns on magnelic

media as well as filing on standardized answer sheets

compatible with optical character recognition

equipment.

The IRS has developed

a better method for

computerized identification of falsely cWmed

refunds. These refunds are tagged in the questionable

refund program before checks leave the office. In

addition,a returns selection and resource allocation

model has been developed for employee plans

examination activites.

Improved research techniques also are being

developed to provide better analyses of existing IRS

systems and taxpayer behavior toward these

systems. Major efforts underway include

development ofa resource allocation model,a

taxpayer opinion survey, measurement of the

Comprising the Commissioner, Chief Counsel and

other high ranking IRS executives, the council

instituteda strategic management system that

integrates planning systems and assures top

management guidance. Major components of the

system include periodic assessment of significant

trends affecting tax administration, development of

key long-term objectives or strategic directions and

identification of programs or initiatives to move the

IRS in the desired direction. The strategic

management system also guides the IRS's automatic

data processing planning, research agenda and

budget.

Conoputer Services

TheIRS made significant progress in 1983 in applying

state-of-the-art technology to its processing

equipment. In Junea contract was awarded for the

replacement of the service center direct data entry

system witha distributed input system. This new

system will be able to accommodate predicted

workload increases, changing filing patterns and

other changes. In January 1984, the first phase,

covering the information returns program and the

business masterfile,will be implemented nationwide.

In January 1985, the second phase, covering the

individual master file and remaining applications,

will be implemented.

The IRS also began to use optical character

recognition (OCR) to convert data from various tax

forms in place of the traditional key entry methods.

Page readers are being installed at the 10 service

centers to read federal tax deposits, and 1983 Forms

1040EZ will be processed by OCR. Efforts are

underway to acquire highly sophisticated multi-font

scanners for processing other tax returns and

documents. OCR remittance processing devices also

will be acquired to read tax-clue notices

automatically and speed up processing of

remittances.

As part of its continuing effort to modernize tax

processing facilities and computer equipment, the

IRS embarked upona program to replace aging

terminals and communications equipment at the

service centers and field offices. The replacement

terminals will be more reliable and will have the

capability of being used for several different tax

processing functions. Two other equipment

taxpayer paperwork burden and encouragement of modernizations were initiated in 1983 and will be

outside researchers to conduct more tax completed in 1984. These involve the replacement of

administration research. the high-speed, non-impact printers at the service

Strategic Management System

centers and two computer systems at the National

Computer Center.

Emphasis also has been placed on increasing

As partpfthe 1982 reorganization,a planning council productivity through the use of office automation

was created to provide overall guidance to the IRS. technology.

25
I

26

Progress was made on the IRS's three-phase,

long-range plan to replace obsolete computer

equipment. Equipment for the first phase, the service

center replacement system, was installed at all

service centers. In addition, several applications

were implemented at each of the centers. The

remaining application processes are scheduled for

complete conversion by January 1985. The second

phase, the microfilm replacement system, was

implemented at all service centers. This syslem

automated IRS's research process by providing

on-line name and address research and overnight

extraction of tax account data from the master file at

the National Computer Center. The master file

replacement system, the third and final phase, also

was successfully completed during 1983 at the

National Computer Center.

Office Automation

As part of its overall effort to improve productivity

through technology, the IRS this year established an

office automation program. The new program

promotes office automation technology and skills

througha variety of projects, including computer

literacy training for employees, office automation

studies anda special procurement contract for

consolidated purchase of mini and microcomputers.

The contracts provide the IRS with the flexibility of

ordering these small computers with varying

configurations and software packages. These

contractswill satisfy user needs more quickly, ensure

hardware standardization and software portability,

significantly reduce systems design and development

costs and provide compatible systems throughout

the

The IRS'IRS also established an adKoc human

resources technology group to fodus on the human

factors involved in planning and, implementing

automated systems.

Automated Financial System

The IRS began modernizing its automated financial

management system this year. The new system will

integrate budget preparation, plan execution,

accounting and reporting. The automated financial

system will improve the timeliness and quality of

financial information, thereby improving IRS's

management of its over $3-billion budget.

Payroll/Per-ell System

The IRS continued to modernize its payroll/

personnel system. The new system provides for

on-line input and error resolution of payroll/

personnel documents from terminals located in 116

offices. The transmission of data rather than the

movement of paper documents greatly improves

productivity and will result in substantial staff year

savings.

Cash Manag-ent

The IRS continued to improve its cash management

procedures this year, producing interest savings to

the government.A notable achievement was the

acceleration of the daily cash-deposit cycle from .18

hours to one workday. This also was the fourth

successive year in which the IRS reduced the time

period needed to deposit all of the April 15taxreceipts.

Productivity Improvement

Efforts continued during 1983 to improve

productivity.A productivity enhancement fund

provided seed money for 17 demonstrations of

productivity improvement ideas.A

management-generated savings system offered an

incentive to identify savings by providing managers

some freedom to use for other purposesa portion of

any savings that they achieve. Employee

participation in work management, known as quality

circles, was adopted for IRS use this year. The

improved work methods developed by the qualit,.

circles are expected to result in additional

productivity savings.

Records Management

Because of the sharply rising cost of tax return

storage and retrieval, the IRS is seeking more efficient

and technologically innovative ways of storing and

accessing its growing files of tax records.

A test of

electronic data transmission of tax return requests

between the Fresno Service Center and the San Bruno

Federal Archives and Records Center has begun.

The IRS also is exploring the feasibility of

converting paper tax document images toa digital

electronic format and storing the images on optical

laser disks.A research project is planned for the

Fresno Service Center beginning with 1984 return

filings. The test system will scan and image the 940

and 1040 series of returns.

Master File

The number of taxpayer accounts on the individual

master file had grown to 124.4 million by July 1983,

a

1.7-percent increase over July 1982. The business

master file as of July had grown to 25.2 million active

and inactive accounts,

a 6.4-percent increase over

the previous year. During the year ended June 30,

1983, the National Computer Center processed 558.3

million individual and business master file

transactions.

Statistic. of Income

The IRS issued statistics of income (SOI) publications

in 1983 on individual income tax returns for 1981,

partnership returns for 1980, sole proprietorships for

1981 and corporate income tax returns for 1980.

Corporate source books for 1980 and four issues of

the quarterly SOI Bulletin also were issued. The SOI

Bulletin presents keydata in advance of, or instead of,

more detailed SO] reports.

SOI publications can be obtained from the

Superintendent of Documents, U.S. Government

Printing Office, Washington, D.C. 20402.

The IRS provided statistical data to the

Department of the Treasury's office of tax analysis

and the congressional Joint Committee on Taxation

for use in estimating revenue and analyzing existing

and proposed legislation and to the Bureau of

Economic Analysis of the Department of Commerce

for use in updating the national income and product

accounts.

Labor Relations

The IRS and the National Treasury Employees Union,

which represents 70,000 IRS employees,

experimented with the concept of cooperative

discussions for reviewing issues and resolving

disputes informally. This informal process

contributed considerably to the development and

successful implementation of such productivity

improvement programs as incentive pay, quality

circles, workforce redeployment and alternative

work schedules. The improved relationship also

resulted in resource savings by reducing the number

of grievances, unfair labor practice charges and other

labor litigation disputes.

Training

The IRS this year tested systems to bring

computer-based training to its service center and

district office employees. In addition to saving travel

and per-diem costs, computer-based training

maintains trainee performance at or above existing

levels and increases the job relatedness and amount

of training that can be accomplished. The system also

will significantly reduce training costs and increase

productivity. Based on the success of the pilot

demonstrations, the IRS is proceeding with plans to

implement both the service center and district office

systems.

To support implementation of the automated

collection system, comprehensive training programs

for technicians and managers were developed.

Central to the training is

a hands-on training file of

simulated cases, which integrates many necessary

skills, such as knowledge of tax law and collection

procedures and operation of the keyboard and

terminal. In addition, employees received training on.

how to deal with the stresses that often accompany

automated work environments.

Computer literacy training courses also were

developed for executives, managers and analysts.

Helping Other Countries

The IRS provided long-term tax administration

advisory assistance to Costa Rica, Egypt, Honduras,

Jordan, Liberia, Saudi Arabia, Sierra Leone and

Trinidad and Tobago.A short-term project was

conducted in Ecuador. The Agency for International

Development funded the projects, except those in

Saudi Arabia and Trinidad and Tobago, which were

funded by their respective governments. Assistance

was provided to Mexico in developing an audit

training program.

This year 291 officials from 74 countries visited

the IRS for orientation and observation programs.

Since 1963 over 6,890 visitors from 147 countries

have participated in these programs. The IRS also

presented two seven-week seminars in tax

administration management for tax officials from

seven countries.

IRS executives participated in the Inter-American

Center for Tax Administrators' (CIAT) XVII General

Assembly in Curacao, Netherlands Antilles. IRS

Commissioner Egger was

a member of the ClAT

Executive Council.

27
The office of Chief Counsel is primarily a field

function, with approximately 70 percent of its

attorneys located in 49 district counsel offices under

the overall direction of seven regional counsel. The

regional counsel also direct seven regional directors

of appeals who oversee the activities of appeals

officers in almost 100 locations across the country.

Field attorneys in regional and district offices

provide a full range of legal services to the regional

commissioners and service center and district

directors. They represent the IRS in litigation before

the Tax Court and provide advice on criminal tax

cases, tax collections, refund litigation, summons

enforcement, labor relations and other legal matters.

Counsel and appeals will open new offices in

California as counterparts to the three newly formed

IRS districts in that state. Counsel and appeals also

are striving to use their limited resources more

efficiently by sharing office equipment and library

and conference facilities wherever possible.

Revenue Procedure 82-42 has proved to be a

practical and productive mechanism for the

disposition ofdocketed Tax Court cases. The appeals

docketed agreement rate increased by almost a third

from 1982 to 1983. During that same period, Tax Court

case disposals increased by about 20 percent, while

the total number of cases pending increased by eight

percent.

New procedures in the small case area also

produced tangible results.For the first time in several

years, case closings in this category exceeded

receipts-by 1370 cases-for the 12-month period

ending Sept. 30, 1983.

Over 76,400 taxpayers, requested appeals to

resolve disputed tax cases administratively during

1983. Appeals officers conducted conferences with

taxpayers at 38 appeals offices, 60 suboffices and

hundreds of other locations to resolve tax

controversies, without litigation, in a way that was

fair and impartial to both the government and the

taxpayer.

Appeals' agreement rate on cases docketed

before the Tax Court increased from 57.1 percent in

1981 to 65.2 percent in 1982 to 84.1 percent in 1983. Of

nondocketed cases, appeals settled 85.4 percent. The

increased number of agreements avoided

unnecessary litigation for both taxpayers and the

government and resulted in earlier tax collections.

Extra time spent on resolving cases and increased

receipts, however, did increase nondocketed and

docketed inventory from 48,862 cases in 1982 to

59.963 in 1983, and proposed additional tax liability in

inventory increased from $12.2 billion to $165 billion.

~ppcaiu ciosea i i,vao tax slielter cases in 1983,53

percent more than in 1982. The agreement rate was

72 percent, up from 66 percent last year. Appeals

closed 4,177 docketed tax shelter cases agreed, an

increase of 221 percent over fast year. These cases

reduced the rate of increase in the Tax Court's tax

shelter inventory by approximately 44 percent.

Appeals settled 81.6 percent, up from 77.3 percent

last yew, of cases with proposed deficiencies

exceeding $1 million. Although these large cases

accounted for 86.6 percent of total dollars in

inventory, they comprised only 2.7 percent of total

cases in inventory.

Small cases involving deficiencies of less than

$2,500 comprised 27.2 percent of total cases in

inventory, but they accounted for less than two

percent of total dollars in inventory. Of these small

cases, 93.3 percent were settled by appeals, up from

85 percent last year.

Corporation and Individual Tax

The corporation and individual tax divisions issue

letter rulings and technical advice memoranda that

interpret and apply the tax laws to specific sets of

facts. The rulings divisions also respond to general

information requests and are responsible for the

development of revenue rulings and revenue

procedures that are published in the Internal

Revenue Bulletin.

During the year, the divisions issued 263 revenue

rulings and revenue procedures and 34,987 letter

rulings and technical advice memoranda, including

25,776 requests for changes in accounting methods

and periods.

A significant revenue ruling issued this year

disallowed the use of the rule of 78s as a method of

accounting for interest income and deductions.

Another ruling presented factual situations that

distinguish between qualified charitable

contributions and nondeductible tuition payments

made to organizations that operate private schools.

And to eliminate uncertainties in computingyield for

arbitrage restriction purposes under section 103(c),

the IRS announced that it would not seek Supreme

Courtreview of the 1982 court of appeals decision in

State of Washington a. Commissioner.

The corporation tax division oversees the

activities of the art advisory panel and the art print

advisory panel. The panels are composed of

prominent art authorities associated with major

museums, universities and dealerships.The panelists

serve without compensation.

In 1983 the art advisory panel recommended

adjustments of approximately $18 million, amounting

29
S.*d

Requests, for tax Taint

rulings and Administrative provisions

technical advice Changes in accounting methods

(Gosings) 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

Type

Revenue rulings Administrative

and revenue Employment taxes

procedures published. Estate and gift taxes

Excise taxes

Exempt organizations

Income taxes

Employee plans

Tax conventions

Total

hoseciation caser received

train -ininal inuestilfaft

Receipt and Total opened

disposal of Total dosed

criminal tax Counsel declined

matters Department of Justice declined

U.S.attorney declined

Prosecutions completed

OP--

Pending beginning

Total requested

Total rendered

Pending end

30

Taxpayers' Field

Total requests requests

34,987 34,399 598

232 204

10,641 10,641

15,135 15,135

1,213 1,213

538 457

336 303

359 319

216 147

28

81

33

40

69

2,791 2,667 124

3,526 3,313 213

to a 12-percent net reduction from charitable

contribution claims and a 42-percent increase on

estate and gift appraisals. The art print advisory panel

recommended reductions of approximately $110

297

million, which resulted in a denial of 99.3 percent of

the deductions claimed by taxpayers for publishing

ventures.

To enable the corporation tax division to address

more complex accounting problems, the IRS

published a revenue procedure that allows certain

corporations that make an election to be a

sulichapter S corporation to obtain approval. without

the Commissioner's prior consent, of a change in an

annual accounting period.

To expedite the issuance of certain rulings, the

IRS also published standard representations that are

necessary when requesting rulings under various

Internal Revenue Code sections.

Criminal Tax

2,610

2,333

V -L

182_

188

--

1,888

The criminal tax division and attorneys in the various

field offices in 1983 reviewed 2,6 10 recommendations

for prosecution and 1.542 requests for initiation of

grand jury investigations and spent 21,636 hours

providing pre-referral legal assistance to the criminal

investigation division. Among the cases the criminal

tax division handled that resulted in indictments,

guilty pleas or convictions was one involving a

nationally known tax protest advocate involved in the

sale and promotion of mail-order ministries who,

together with seven followers, conspired to defraud

the government of more than $1 million. The

36

51

6.5

Z?

promoter was fined $95,000, the largest fine ever

assessed against a person convicted of tax offenses. A

number of indictments and convictions also were

obtained against promoters of abusive tax shelter

schemes, and a circuit court found factual

impossibility to be no bar to prosecutions for

conspiracy where promoters conspired to sell illegal

shelter schemes to undercover agents posing as

buyers.

In June 1983, the Supreme Court decided two

cases that will significantly affect the IRS's ability to

obtain grand jury material for civil purposes. One

case held that the IRS examination process is not 11 preliminary to" a judicial proceeding. The second

case held that the government was required to show a

11Particularized need" to obtain grand jury material

for civil purposes.

The Tax Equity and Fiscal Responsibility Act of

1982 (TEFRA) added new enforcement tools,

including penalties and injunctions against

promoters of abusive Wshelters, and increased the

existing penalties for tax crimes~ Under TEFRA the

TYP- of

,ipi and dispw Disclosure opinions

lati.. cases

Disclosure litigation

Disclosure coordi

Discovery opinions

FOR opinions

FORappeals

FOR and miscellaneous litigation

FOIA requests

Privacy Act opinions

Privacy Act litigation

Privacy Act requests

Privacy Act appeals

Total

Pending

Od. 1,1982

86

12

2

2

8

236

91

-

52

5

-

11

-

-

1

506

availability and effectiveness of the administrative

summons for criminal tax investigations also have

been enhanced.

Disclosure, Litigation

The disclosure litigation division advises the IRS on

the availability and uses that can be made of tax

information under the disclosure sections of the

Internal Revenue Code, the Freedom of Information

Act and the Privacy Act of 1974.

Among the significant cases this year was Long v.

IRS in which the district court ruled against the

plaintiffs request permanently to enjoin the IRS from

withholding future cycles of ta~xpayer compliance

measurement program (TCMP) data and reaffirmed

its earlier holding that source data from TCMP is

Pending Receied Disisased Sept. 30, 1983

282 238 130

19 13

2

12

17 21

18

4 -

10 4

4

470 445 261

71 72

255 250

90

T7

22 17 10

14 13

3 2

-

1

1 2 -

1,168 1,087 58~

31
Type alcove

Receipt and disposal Revenue rulings

of employee plain letter ndings

and exempt

organizations

division cases

Technical advice

Other advice

Legislation

Regulations

Miscellaneous

TOW

Pending i Pending

Oct. 1, 1982 Received Disposed viept. 30, 1983'

exempt from disclosure because its release would

seriously impair enforcement of the internal revenue

laws.

In Church ot'Scientology v. IRS, the district court

held that the plaintiff could not gain access to

material already ruled exempt from disclosure in a

previous Freedom of Information Act action brought

in California.

in addition, the disclosure litigation division

assisted IRS officials in connection with various

legislative initiatives.

The employee plans and exempt organizations

division prepares regulations and provides legal

advice to the IRS on issues involving employee plans

Employee Phins and Exempt Organizations

General legal 3,558 3,620 3,620 3,672

cases received 3,192

1979. 1980 1981 1982 1983

18 13 21 10

39

15

10

40 46

32 32

29 30

4 1

33

15

9

2 3

77 8 16 69

11 25 22 14

174 148 169 153

or exempt organizations.

The division provided assistance to the Treasury

Department and congressional staffs in developing

the pension provisions of the Tax Equity and Fiscal

Responsibility Act of 1982. It also published

temporary regulations explaining the new provisions

that established income tax withholding from

pension and annuity payments. Final regulations

were published to interpret provisions related to

qualified employer-provided educational assistance

plans (payments to which are excluded from the

income of the employee), state-deferred

compensation plans, employee stock-ownership

plans that provide tax credits for contributing

employers and the taxability of income derived from

a trade show by a tax-exempt organization.

The division also proposed new regulations on

minimum funding requirements for pension plans,

the application of the new "top-heavy" rules and

pension plans of related organizations providing

personal services.

General Legal Services

The general legal services division handles nontax

legal matters. In response to thevarious harassment

tactics of tax protesters, the division in 1983 assisted

the Department of Justice in defending numerous

baseless lawsuits brought by tax protesters against

IRS employees and in the removal of false

common-Ia. liens filed against empioyees'property.

General legal services provided legal assistance

to the IRS regarding the child and spousal support

refund offset progrann under section 6402(c). This

program has been challenged repeatedly in the

courts, and division attorneys have assisted the

Department oiJustice in thesuccessful defenseolthe

program. The division also provided assistance to the

director of practice relating to tax shelter opinion

regulations, which will be enforceable against all

persons who practice before the IRS.

The division assisted the IRS in the

implementation of recently authorized. alternative

work schedules for employees and provided legal

review and assistance to contract personnel in

procurements for automatic data processing

equipment and services.

General Litigation*

The general litigation division advises the IRS in

collection, assessment and summons enforcement

matters. Among the more important cases handled

this year was United States v. Rodgers, in which the

Supreme Court held that a federal court has the

Types af-- cgions

General litigation Bankruptcy Act proceedings

ones received Miscellaneous insolvencies

Decedents'estates

Suits to collect taxes

28 U.S.C. §2410.

Interpleaders

Others

Injunctions

Disclosure and testimony

Summons cases

Erroneous refund suits

Miscellaneous court cases

Advisory opinions

Tax return preparem:

Advisory opinions

Court cases

Total, all regin.

National Office:

Appeals

Advisory

Other centralized ewes*

Total, National Office

Total, all regions & National Office

*Includes actions for injunctionsarid/ordedarstory mlief.

stt.

Receipt and disposal Pending Od. 1, 1982

of general Received during year

ligitation cases Disposed of

Pending Sept. 30, 1983

discretionary authority to sell property under section

7403 when only one joint owner is liable for the tax.

The decision reinforces the IRS's ability to foreclosea

tax lien against jointly-held property.

In United States u. Rylander, the Supreme Court

held that in a contempt proceeding the Fifth

Amendment privilege may not be substituted for

evidence to support the taxpayer's burden of

explaining why production is not possible. The Court

explained that, although the defense that the

individual lacks possession of the summoned

material is a valid defense to production, it must be

raised at the summons enforcement proceeding.

The Supreme Court also held in United States v.

1982 1983

5,698 7,352

139 128

293 256

889 1,060

315

459

283

503

247 412

543 592

11,941 12,647

28 30

2,106 3,040

4,600 4,907

126

28

27,402

1992

296

394

23

43

40

3U93

1993

374

428

20

713 822

28,115 32,115

cow Non-cow Total,

16,925 1,466 18,391

26,145 5,970 32,115

24,812 6,154 30,966

18,258 1,282 19,540

32 33
Typeofease

Receipt and disposal Revenue rulings

efinterpretative befter rulings

division cases Technical advice

Other advice

TOW

I'M&S P-d-8

Od. J. 1982 R-ioed Dd S.~. 30,1983

84 168 80

27 104 100 31

39 127 115 51

37 135 138 34

187 534 525 196

Whiting Pools, Inc. that bankruptcy courts have

authority to order the IRS to turn over to the

bankruptcy trustee tangible personal property that

was levied upon, but not sold, prior to bankruptcy if

the debtor-taxpayer whose property was levied upon

is ina chapter 11 bankruptcy reorganization

proceeding.

in United States v. Toyota Motor Corporation, the

district court ordered summonses enforced against

the Japanese corporation. The court decided that the

corporation's activities in the U.S. made itreasonable

to exercise jurisdiction over it without offending due

process limitations.

Interpmtative

The interpretative division provides legal advice to

the IRS and other divisions of Chief Counsel on

substantive and procedural tax law issues. The

division also serves asa local point for the

coordination of IRS litigating and ruling positions.

This year the division continued to implement

new procedures, such as the simultaneous

development of important issues with the ruling

divisions, for expediting legal advice on private ruling

and technical advice requests.

Attorneys were active ina number of tax

accounting studies and projects. Extensive work was

done on problems relating to the long-term contract

method of accounting, including ramifications of the

Peninsula Steel court decision condoning the use of

UFO inventories in connection with the completed

contract method.

Again this year abusive tax shelter promotions

were the subject ofa number of legal opinions.A

significant revenue ruling held that an investor in

video programs was not considered at risk under

section 465 because the financial arrangement in the

transaction lacked economic reality.

Legislation and Regulations

The development of tax regulations comprises the

bulk of the legislation and regulations division's

work. The division also assists the Department of the

Treasury and Congress in the drafting of tax law

provisions, reviews proposed revenue rulings and

drafts of forms and publications to ensure they are

consistent with recent legislation and draft

regulations and gives technical advice to Treasury in

the negotiation of tax treaties.

Typeof~

Iteceipt and disposal legisWtion

of legislation and Regulations

reguiahow

cases

Miscellaneous

Tow

The division published final regulations this year

to provide guidance for the filing of consolidated

returns by corporate groups that include either life

insurance companies orthrift institutions. Other final

regulations published this year included rules for

information reporting by brokers and rules relating to

certain foreign shipping income. Some of the subjects

on which regulations were proposed during the year

included the long-term contract method of

accounting, the penalty for substantial

understatement of tax liability, the credit for

incremental research expenditures and the foreign

tax credit. The division also provided assistance in

tax treaty negotiations with 10 foreign governments.

The division participated in an effort by the IRS

and the Department of the Treasury to improve the

development of regulations and accelerate their rate

of publication. The division now prepares draft

regulations for consideration by the Chief Counsel

and Commissioner and transmittal to the Treasury

Department according toa schedule that includes

projections for several months in advance. Drafts of

regulations now are reviewed by

a Chief Counsel

review staff prior to submission to Treasury in draft

form and bya review group before final drafts are

submitted to the Commissioner and Assistant

Secretary (Tax Policy). Review at higher levels in the

IRS and at Treasury is thus less time-consuming.

Existing projects also were assessed and closed

where warranted. In addition, reports on regulations

in process were revised to make them more

informative. Asa result of these efforts,

approximately twice as many projects were closed

without regulations and by temporary or final

regulations as in the previous yew.

Interested individuals and organizations were

invited this year to assist in developing regulations by

submitting drafts for specified projects. In addition,

the division computerized its case tracking system to

provide better management control over the

regulations process.

P_&9 Pes6w

Oct. 1, 1982 Recei-d Diqmsed Sept. 30, 1983

53 18 24 47

419 147 ISO 416

84 161 152 93

556 326 326 556

34 35
Tax Court ones recei,ed

(Total above bars is total

number of cases.)

I- cases other

dum SmallSmall tax casev

Refumd litigation

mes received

32,610

30,739 22,574

20,660

12,711

16,995

11.800

5,195

7M9 ,

29,512 20,925

19,026

Tax Litigation

The tax litigation division assures that the i~gal

'd in all

pos

ition of the IRS is consistently presente

refund cases and cases litigated in the Tax Court.

Attorneys from the division argue most of the Tax

Court motions -approximately 1,000ayear-set for

hearing in Washington, D.C.

The division continued to improve its handling of an

increasing number of Tax Court filings with a staff

approximately the same size as last year's. The use of

motions for summary judgement increasedespecially in the tax shelter and tax protester

areas-in an effort to dispose of cases without the

necessity of full trials. Several precedential tax

shelter opinions resulted from the filing of such

motions.

The special trial attorney program finished the

year with 171 groups of cases in its inventory,

includingmany ofthe largest tax shelter groups inthe

country. The 1,400 London options cases, the largest

single consolidation ofcases in the history oftheTax

Court, went to trial on Jan. 31, 1983.

The Supreme Court, in Tufts v. Commissioner,

upheld the government's position that nonrecourse

liabilities in excess of fair-market value of property

must be included as amounts realized when property

is sold or exchanged. The Tax Court has continued to

sustain the IRS's position in abusive tax shelter cases,

not permitting deductions in these cases in excess of

actual cash investments. The court disallowed

deductions generated by abusive tax shelters in gold

mining, dredging, master recording, charitable

contribution of gemstones, book distributing and

coal mining.

St.w

AD Tar Coart caser'

I-.and Overpayments

pl~

-) diiwate coined mined -- dispate mined -

arined

Number Number

of 1. Deter- Claisned Det- of

Tax in litigation - Pending Oct. 1, 1982 52,757 $7,263,652

Tax Court cates Received 32,610 3,740,136

(in thousands of dollars) Disposed' 28,104 1,225,019 $429,343

Recovery rate' (percent) 35.0

Pending Sept. 30, IM 57.263 9,778,769

iDm not include an inventory of nondeficiency mes consisting

of 77 cases pending Oct. 1. 1982, 40 receipts, 38 disposals and

79

Z`*

pending Sept. 30, 1993.

21nclud" both small tax cases and other.

31fisposals include cases tried, settled and dismissed. Some of the

determined mounts ace, for cases that wm subsequently appealed.

W,496

Olk

1979 1980 1981 1982 1983

1,080

898 921 961

1979 1980 1981 1982 1983

Stah.

District coolts C"C-d

$307,189 9,826 $18,355 S 49

25,493 10,036 19,218 266

22,368 $16,497 10,166 18,313 $9,413 224 $184

73.8 51.4 82.1

310,314 9,696 19,260 91

'Amount determined expressed a percentage of mount asserted

or claimed. These mounts do not include proposed assewments

that am agreed to by the taxpayer at district or appeals conferences.

In the me of a claimed overpayment, the recovery rates shown

show represent the portion of the mount in dispute that was

refunded to the taxpayer.

small tax -

Taxes and

Penaltiev

Overpaymeau

1. Deter- Det.-

Total

Namber Amoont Amount Namber Amound Amount Number Amount Amount

of in in of in in of ;a in

CaUx &Wde3 MW co- &"fe3 Saw onse; dispaw S04

Tax in litigation Pending Oct. 1, 1982 2,619 $547,350 812 $693,501 3,431 $1.240,851

mfucul sait.- Received 816 164,864 145 170,801 961 335,665

(Inthousandsoftiollars) DiSpoSed2 669 126M 117 62,743 786 189,250

Amount in suit- $109,559 SM,744 $163~03

Amount not refumded5 68,208 Z7,021 95,229

Percent not refunded 623 50.3 58.3

Pending SepL 30, 1983 2,766 585,707 840 801,559 3,606 1,387,266

lCases in courts of appeals and the Supreme Court m included and interest and counterclaim mounts.

under the columns representing the court of origin. 4Amotmt of taxes, penalties and assmed interest sought ax a refund.

2I)i3posals include cases tried, settled and dismissed. 57bat portion of the amount sought as a refund, which was; not

3Amcunt in dispute includes claim for refund of taxes, penalties refunded to the taxpayer.

36

37
Operations

Tax Court workload

1979-1993

*(Amounts in dispute in thousands of dollars) 53,440

57,869

F- _7

46,167

34,776

33,049

31,119

29,875 28,620

The operations division implemented automated

management information systems for the employee

plans and exempt organizations and interpretative

divisions, an automated financial management

system and an automated litigation support system

for tax shelter cases. Automation projects currently

under development include a nationwide on-line

27,910

17,295

13.098

23,926

A

1 21,037

Receipts Receipts

(S37 73J* ($5,123,1!~' ($7,314,7670*

!I 1

.1

Receipts

Disposals

1979

Disposals Disposals

PerA.g Pending

1980 1981

18,4841

Pending

case tracking system, a regulations tracking system

and a personnel reports system. ,

.,

/

To provide increased employee training,for the

legal divisions, a training and employee development

section was created this year. A student volunteer

intern program also was begun to provide

opportunities forlaw students to gain practical work

experience, encourage the interchange of ideas and

broaden recruitment.

Receipts

($9X5,468)*

Receipts

Disposals Disposals

pending peoding

1982 1983

1

F

Tax Courts

Action

CW- District Snialf tax

Court coalb cases Other TOW

1982 19832 1982 19831 1982 19831 1982 19835 1982 1983

Trial court Decided in favor

- me record of the government

(Opinions rendered - Decided in favor

refund litigation and of the taxpayer

Tax Court casesP Decided partially for the

taxpayer and partially

for the government

Total opinions

Number 20 16 184 106 554 601 446 673 1,000 1,274

Percent 51.3 38.1 69.2 53 48.6 56.3 51 63.6 49.6 59.9

Number 16 21 62 74 129 93 83 50 212 133

Percent 41 50 233 37 113 7.8 9.5 4.7 10.5 6.3

Number 3 5 20 20 458 383 346 335 804 718

Percent 7.7 11.9 7.5 10 40.1 35.9 39.5 31.7 39.9 33.8

39 42 266 200 1,141 1,067 875 1,058 2,016 2,125

'Related cases are reflected as one opinion.

'42 opinions in Claim Court, involving S3 casm.

'200 opinions in district courts, invoking 221 cases.

'1,067 Tax Court opinions, iavolving 1, 185 small tax cases,

Region

Regional offices North Atlantic

caseload report Mid-Allantic

an cases Southeast

Central

Midwest

Southwest

Western

Total

court

11,058 Tax Court opinions, imolving 1304 casm other than iunall

small Taic Court cas".

'On casm for which decisions were entered during the fiscal year.

P_&V prisding

Od. 1, 1982 Received Disposed Sept. 30, 1983

12,349 10,396 9,120 13,fiZS

10,505 9,598 8,749 11,354

9=1 8,621 8,975 8,869

5,098 6,422 6.075 5,445

10,286 7,848 9,089 9,045

8,080 8,267 7,573 8,774

22,384 17,541 13,410 26,515

77,925 68,693 62,991 83,627

Partially 6

and partialty

For the Against the against the

goverinnew goverunierd Iii-eld

Told Nasuber Pmeof Nuoubr Paeat Natalie, Percent

306 243 79.4 44 14.4 19 6.2

2531 217 95.8 24 9.5 12 4.7

SY 26 49.1 20 37.7 7 13.2

7 6 95.7 1 14.3 - -

Appellate court Courts of appeals

-,

record Originally tried in Tax Court

(Decisions -refund litiga- District courts;

tion and Tax Court cases) Supreme Court

'Of the cum originally tried in Ta Court, the courts of appeals 20f the mes originally tried in district courts, the courts of appeals

rendered 253 opinions in 352 dockets, including 303 dockets for the rendered 53 opinions in 58 cum, including 28 cases for the gmgoverrintent, 27 dockets against the gowounient and 22 dockets eminent, 23 against the government and 7 partially for the govern.

partially for the goverrucent. nuent.

38

39
Contents

Appendix

Statistical Tables

Table L-Internal revenue collections by sources

and by internal revenue regions and districts, states

and other areas/41

TableZ-Internal revenue collections by sources/46

Table 3-Internal revenue collections by principal

sources/48

Table 4.-Amount of internal revenue refunds

including interest/50

Table 5.-Number of internal revenue refunds

issued/51

Table 6.-Number of returns filed by internal

revenue regions and districts, states and other

areas/52

Table 7.-Returns filed, examination coverage and

results (1983)/.A

Table 8.-Returns filed, examination coverage and

results ( 1982)/56

Table 9-Additional tax and penalties

recommended after examination by class of tax and

by internal revenue regions and districts and other

areas/58

Table 10-Number of returns examined by class of

tax and by internal revenue regions and districts and

other areas/59

Table 1 1. -Returns examined by examination

divisions/60

Table 12-Examinations resulting in refunds

(Excluding claims for refund)/60

Table 13.-Results of collection activity/60

Table 14.-Civil penalties assessed and abated/61

Table 15-Appeals division receipt and disposition

of cases not before the Tax Court (Nondocketed)/62

Table 16-Appeals division receipt and disposition

of income, estate and gift tax cases petitioned to the

Tax Court (Docketed)/62

Table 17-Requests for EP/EO tax rulings and

technical advice (Closings)/63

Table 18-Determination letters issued on ERISA

employee benefit plans/63

Table 19-Number of exempt organizations reto

i

r s

examined by type/63

Table 20-Number of active entities on exemp~

organizations master file/64

Table2l.-Disposid of exempt organizations

applications/64

Table 22-Internal revenue collections, costs,

employees and U.S. population/65

TableM.-Costs incurred by the Internal Revenue

Service byactivity/65

Table 24. -Costs incurred by the Internal Revenue

Service by office/66

Table25-Personnel summary/67

Commissioners of Internal Revenue/68

Principal Officers of the Internal Revenue

Service as of Sept. 30, 1983/70

Chief Counsel forthe Internal Revenue Service/75

Principal Officers of the IRS Office of Chief

Counsel as of Sept. 30,1983/76

Statistical Tables

Table I.-Internal revenue collections by sources and by internal revenue

regions and districts, states and other areas

(In thousands of dollars)

let.. I I and deal and

.the,:,. .1 bet neux-ed by :ngle

.Merets ind-led I, toolnuffielts: tot. to,

.the, late, tolln, at too.- of table.)

Total ne'em, onernal ConoNation

C.Iletion. "Cole -

,

Illin,-. and C-loy-tto...

Unottel 51.111, total

NNH~Aftbunbc Reque,

Albany (See (C) Whow)

Aug,ata flad,ndl .

Seaton (Maaaa-ddal~

B'doO'n (See (C) below)

R '6

r (c) bel w)

u:'~a

V:rclN

`u

hguN,

1-tud flCon,Z' U

Manhattan

PonalWh New Hampse.he

Pron,&lcd ~1R1hdd1C111s1E1jI

MulRegy,. .. ... .. . .....

Bainhune (Mayla,d i

Foregn.0 Pu Fi7Coread a

one,

Newank

Phdadelph,a . (See (a) deow)._

Pee,ttegh (Sao Jet W I..

R.hl.hd , hull

Monet" ~~~:::~1,De2aware).

SoutheastRepon.,

Menlo ~doergat.

Soudh Carollal

Gneladcuo IN Uh Croh.)

Jackaon , ~~: ~~

me

Jackso-He , . ._.. JF="'~::,

Na-Ith .. ... . . ...... (To he..a)

C-Z"u- (S~tc) below)

Chnnatuyl 150 fd) belowt.

Debout IM'Chgan)

lyuanddnli~ Ind..) .. ~ ~.:

Lot,-Ie, . . ..... Ketttuct,y~ , _

Parkersbutg (We~t VMn.)

Mud-al P1.9 on

Adendeen (South DakWal

sedt, I.w).

Iowa)

Fango (Noeth Dakota)

M,M.k' ft-0 ..

onula St Paul Nele-ka)

St~ Lo's

!M

-h).

retesonal

Seungfield ....... .. . .. (Sea nu below

Southwest Region - , ,

Al.quen; n . ... . . IN.w M-CC),

A aw- (See (I) Nlow).,

Chawlea

D te (Coloado)

H=n- SeC-hlbe1dwj . ..... .. ..

Lead A.k .. .............. Arkath-)

New Dfldans,.: IL-ha))_:

01,ahoC,

(Ok h-a

W~Iula KCn.,)

WesteenRegide,

AnChNage B.ad jAlas")

Idalue

Helena (M.hunnal

'oeol,l, .. . .....

.. (HawaO .

Lo,=eles .. -.: I-.

onto

e.l.11 I

Poland

no. .. I=~::::.

SaIlLakeCay (Utah) ~

San Franosco (See (a) below).

Seattle ..... ...... .... .. ryu.srunquon)....

Undhot uted:

Federal

tax

d-dal ~ . .... . ..........

Ga.hne, 1~1%01 aW Nceas FICA Croots'

Wethheld hoea of m employeas ...... ......

Cle.nex- on 1. Ne. eme-tuan 1.1 and

Pneadenul r F.Ce and! N.~ .......... ......... .

Ealdd elecdon c~mdwqn fund

he cred'et

~

..., ..

........... I... . I - .1 . ..... ...

Tolle IN 91108 lot any,11 51,010

Inchene ta~ Inc.- .

Total not withheld ithb.ld

and SECA - FICA'no

R.&C.6 U-N.Voll

untendnee

It) (2) (3) (4) (5) (6) (7)

627.246.793 61,779.556 523.475,821 90.341.073 425.707.739 1,115.427 4,311.582

110,328,669 14.414,775 9I.M01114 12.948.0 1 77,94,194 137,552 763,647

5.312.092 270,545 ~ 980.082

492

1 Pit 4 445,4D3 9255 33,18~

.598.015 123.188 l,,t23,D00 279,164 1,106.02, 13.732 2083

17.219,046 1,1137,06,t 14,929.024 2,300,766 12 4B3,125 23 W 121489

10.772.950 728,549 9.80.306 2 453,57~ 7.260.861 51,586 61,2135

8.420.402 777.174 7.339.881 1 021,855 6.257285 l 014 59727

93t,337 104,350 808.207 139.839 655,696 3,020 9.450

t4.3tut,W 1 602.617 12.368.1160 - 6115.759 10,560.232 276 QZ592

47.566.25~ 8,527.736 36,402,961 3950.335 12.141:341 33828 2711,561

1.981.512 159,181 1,765,011 337,242

2 '1~ 30 5:2

2.132.609 iB4.271 1925 743 288,055

~:64;0,509

1,137 26.N2

755 7.241.847 76,880.690 11,227,225 63.900,019 1.045.603 708.044

"M17 712,110 '58 563 11. 2 11.113 1980.998 13,537087 495,440 72.438

1.3 36 611,178 413356 2.~51.56l 5.270 Q.992

1 091.21'

11.144 71 61 43fW5 636.4Be - 38.327

:C

S "86S

2 3 7 "tI~2,518 369,510 1,515,073 5.270 2.66,1

23,327:329'B 2,591,277 19.7U,357 3 1611.0~ 16,377,667 16.033 202,593

18 918226 l.C79,07S 16,377,579 2.510936 13.3~3 956 33a.005 iB4.683

12,903.259 914.305 10,658,087 1 249,284 9.264558 30.208 11037

11 630.IB4 813,715 9,D97,717 1,687.967 7,177.723 160,624 7094

6~jtu:ll s..~ " :2

2,

124 492:7212

' "'

216601 2.0VA67 24 21,917

...

545111.380 12.172.821 41,646,098 278.199 451,261

11467.885 1,186,986 9217.375 t 432 267 7.699,285 3.255 e2.567

5,632.958 462.706 4,91 7~738 66077, ~,003.693 2,M2 42,632

M 97,.2 339,396 3,759,425 6,18.594 3,071,953 2.562 36.316

12622,320 1.165,453 8.638.B16 1,400.961 7,071392 637 B5,827

2 4

'556 194762 2211.118 629,951 1.5~4.B20 15,315 21.031

21:2'30.855 8 1,399,1104 18877.257 5 769,8110 12.72004 251,651 131,422

In. 10, :113 114211 6926,651 1,342A96 5.530.652 2.136 5146

..

.7. , I

D6,329 67.567.611 8,410.762 58.519.023 62.002 574,943

11~7 2

1"

'd 9.863.116 1294.992 8,470,351 72 97,7D1

"

.

211 "51 312344,181 6238.976 ISUS171 14 273.1189 Q.309 136,307

28196,645 3:5811.591 23,739.W 2.287.748 21.187,918 43015 220.961

12:673.909 B05.553 11,362.744 1.561.366 9,751,615 6.825 62,938

6,757.929 690,412 4,392,089 1,001.1~7 3,354.562 406 35.M

2.171.308 145,440 1,951.045 449,039 1,180.688 255 21062

89.811.051; 0,763,133 76.414.652 63.166.962 "9.033 682.9.0

902.126 56,845 812.257 240,3()6 566,002 105 5844

314:1~1:22 3,170,751 28,097.584 3 &40.513 23.883086 268910 305075

~ 649 585,909 4.078.017 1.193D55 2.85036 245, M064

1,059.W 52.362 974.553 315,591 652.695 20 6,040

10JI0,907 1.1 2B 403 6,610,935 1,306 - 7.232.987 2.582 68.922

15034. 5 407,990 3466.366 666,634 2599,715 177,120 22,998

670.13, 1,609.297 13,401,875 1.784.897 11,358,443 161,579 96,957

13,788,382 1,102,498 12 206.281 1,314,332 10,414.767 378,160 99022

5,651,027 649,078 4.766,784 1,123.937 3,60 .231 8.506 5D. I 10

87,:951650 7.679,633 69,391,169 15.392.572 53,22Z636 208.005 197,955

12,551 118.534 1,71 I.B60 410853 1 2B8.093 67 12847

9,124,720 612,367 B,136.879 2,183,577 5.913.248 2,740 37.315

916, B9 74 .393 M.872 500.108 3 5,410

2

J~

2 AN

IS

.4. 2M W 205.241 3,936467 12 109.949 22.60 136,157

11.682.493 $0,611 9,96209 1 3393,120 8 490,47 28,123 50,409

16377,602 1.603.122 11,514,011 2,165.452 9.253.448 12.631 82,00

2.998,647 320.307 2,480,964 620293 1,829.t22 2.M 29.220

8. 9 59 DDO 697,BI4 7.170.940 1.707582 5,408A28 2,445 52.485

.650,172 787.638 6,885.345 1.01422 5,23089 3~5 49,188

5.625,771 U7,652 4,577.425 1,132,914 3,195,- 216,653 32.444

IDD.616,647 11,1266611 $6.27S201 16,363.862 69.006,626 2641,553 636,240

0

557,61

2

94,010 1,421,152 267.675 1,145,421 - 7,855

18.996 149.9D0 1,530,148 263,497 1.251,505 1,161 3,985

1.140.291 56.0D0 1,021.243 314,072 69B.351 440 7,580

1.897,1358 154.877 1694.375 297.633 1,383,361 - 13,181

":"

686 3.716.970 33,189,235 6,166,503 26.448,800 4,108 269.825

4115.757 202662 4,201.121 1,003.005 3,162S57 569 34,894

1:1.14 3 664 4357.163 023.400 3,505.423 1,953 26.387

7:S

100

'5'4 60:179

1

.786,875 429.663 I.W.163 2 15 N6

2,452.696 234,7a2 2,107,207 363.065 1,723.542 2,583 18016

30,897,749 2.449,226 26,321.53a 4,W.176 21.352,106 254.605 t67.646

9,567.475 607,359 8.645.225 1.5116,974 6,995.295 1.132 61,825

1871.994) 538.2U 0,25et,712l - 11.298.99") 37,600 6.652

486,157 45,3~ 44D,803 40,503 - -

(463,461) - (4634611 - (463,461)

03 - -

31

'

7 31 17

3,:",6,3

1

:'163

1,781.822 1,798.455 1.798,509 (54)

lb

aI C Wom. ..... . 70 893.~34 6,166,196

IC) Illedes .. _. .. 39.199,256 3.019,829

New Yo,k 72,071,698 10.404.IN

I

J 32,

d 066,267 3.876.332

(a)

(t) Penet". 31.B21,585 2.393,381

To- 46,511,726 4,08,05,1

5%5t0.769 11.013.679 47,1100,907 258.713 437,470

32,884.368 4,764.450 27,07.316 277~416 355185

58,570,229 7,917,974 50,111,896 95.713 444,U6

26102,092 3.111.463 22,744,240 ;2.381 234,009

27,035.666 3,760,219 22.60.514 368.213 290,72D

35856.132 8,285.516 27,276,645 38,019 255,952

40 1 41
Table I.-Continued

(in thousands of dollars)

Internal re,enot eg,ons and duturicus, states and

other mas.I IStates recresented by ri~.gk.

distinct. indicated or Parentheses; hillsa let

tittle, tual %-.1 W".. .1 table.)

United sorths, to[.$

,.-AtlanticA

Albany J~~ jl~l hot-) A

-`

miu.I..,

6,-- 8BoStM See ~cIde

a.u:la1O IScd bbl`~*~~bill

finglo (Vemont)

M."'d

W)

M-I.n -1'e.(!`)ha-J

Pon-lin IN H-~ruc)

ProyKance Rhode I.I.W)

Mid-Atureft. Reg..

8aftrind,o (Maryand0 C.)

lon, Puond 91

'e.ark 4NO-jamsey) Madiuch, Sea 0

IS. Is

Wnnnglon 1=:e,

Sde;haadt Reg

Alients a8, Alaosol

...

C= (Sou=

G,--' INOnh

Jack-. mcousilmo)

Jackeenn,"o (FI-) ~. N-110 ... (Tenneseue)

C=son

Cl.ola- I'S.I% ZZI. Ween MKhl")

indin-hs

ParkAberdeen

Crica

SeeII gsio.)

~. 'roine~.

b 6,

jwurcorhur)

onions Nebraska) S~. Leon . ........ (Muc-10

-

Paul IM-see.)

Soljn.,~Il 11, (D) We.)

'set

An

Alooduent' IN.M-)-

A.1,n-. Scolies'-)

Choyerind

Delta

Little Rock ................. (Ankan-)

NO On- ........ ..I. (Lou,..)

. ........... Oklanorce Dry .......... . IOklaniono). Wcrita . Kansas)

westoniftegion

Anchorage B . . ...........

........ .. lidahou ... ................

lawria . ........ (Moruaria),

Is'.*(eV O"i

PMand :::: : -::: !=-)

Rino .. :: : (N=::::

Sell Lake Cry,

SanFr.-.:

.... .... ...

SeeWbei..) ...

Useautle ............... fWashinglon).. .............

nifistrilturtmi.

Federal.'everan.I ............................

Gasoline. yrdianot lutxcaung oe A. enoss FICA -taI

%I! blies Or toocal orneloy...........

Iraccount I. ....Urc---too end

Force and!Naq ..... ......... .. ..........

Pody"Imue! election -pagn send. .........

Estate

U.

E.,ise

Gulf,

is. columnsan 0,

15,16,21ll~

29 and 40)

(9) (10)

Alcohol onDalbIlild Win. Beer

7.1.1 sort bunts" 11 Wee'r 11

111) k2) (43) (14)

Tobacco

-esnl 1~

(15)

6,07 1 N2 140,675 35.765,538 5.634.653 3,790,148 239,329 1.597.375 4.139,810

.094.357 25.149 1014,493 506.925 307.947 49,438 149,540 31,2N

34301 1.058 2BOD6

"7

B~ 50

11, 18,054 ~31:

6"

3484 IA7() 59

171.530 3V7

'S

154 111:6411 111:t.11 57 16168 1,277

130 2,250 64.5662

t

37 325

INV1 5.09 232972 123,1'02

...

8~ 24,565 9820'8 373

711

4"

72 12

1

109

0262 ~33 "T, 126 826165 26

"1

25

52 AB8 9.912 2.003,156

3,

870 103BOO 17.11,17 10224 26.02

71 63 15A92 31.205 5.52~ 9,123 24,7-36

':3

1

122

677,542 10,517 5.195 86 11.469 212.816 1.031.405

130.7 620

.:71~111 1.21~11371 152.11

10 967 252.72a 7883 21,3563

,:311 595 353.289 318 IN7 318891 17 7:42

7B2 `3 -331:41~14 318.9~25 318.8897 7,4~3

59'

'll,2

162.879 1.920 806 96~ 349:2144~1 2,11 6463--

99

2:~11

1

4,1 1,01

157.892 2.168 901,612 95 21 1,61 40,960 11,707

17

7741

rite 2311 3B,636 15 14, 34 974

.. 4J04

1 71

:2713 119

1 24606:

54 77432 1.76 1.007,097

I`

115

':'

51 49

2 69

711

.5,

IsZ 984 507.205 138,526 6.91, 311,767 2.495.857

76.040 2.561

984923

108,403

1

1

'2 988 555 87,B60 366990

54054 565 197,1195

2

.36 ~~971 239

1

12 3,354

.8 44

'6'

212 24

3

60 2'~4 .. 20 S 656Be 52 1.7 2.47 31 100,71, 15 46 100,110 2,091..6

28.179 620 69877

"5 9~

4

381 67 448

029

1' N;

560618 159,52B 69,411 1.411 1:~721 .1

12

75.2144 M' 3288,67, 135,~ 19 96

2lye1

38 21,09P

553,74 7,3011 4,631.003 1,56 167 1.412,031 7,366 144.768 566.64

96N,2 293P8

7

,:D41 189.127 133160 402 55,565 7 DO

125,055 696 1,567,1~3 53.02B ~2.75e3 .2013

1.

278

1 19 172. ~:4411 717,404 331.771 269,261 3,675 51.1312 DO

5

DS:mI

I1

17

1

12

12

196.353 22!

3101

1

11~~31,33' ":.I 408 1.6 1 7eS 771 ~'WII 11 7(351~091 1, 1. OM7

317 54:531 5452 401 13

all 16,854 3,774,202 SI 38

22 304,

m

6889 291,9

,1:216

3 36 4.217

626 6,311 2~~l 92- 241 71

212:089 22

98' W2

~5 150,507 146.021 3,809 614 `09

9`3

741 96,014 9.587

4

,

60 20

5

407 411

14.

22'

'lili

18.24' 77

%I

a

IS

72,67. 1,539 297,359 151,333 11,

W

1,173 139,114 492

4IL845

501

110,363 2,662 157 1:5115

130 195 4,61B 724 146 182.525 77,947 99;

'0~

82

68

89,710 4.2

30

6~2 385.681 6~,148 33,7 689 29.529 505

74.9K5

9

139,60, 42,690 31.5951

1

1114 333

1121 45.04

5

9,528200 362.W9 99.8w 4,897 25

7

'1:41 OiO7

81 229 60:747 1,838 1.6351

2

5

4:12 7,156 2146 51.799 27,037 1362 21.381 1,575

1~4 .3

24~,,

5:'~'l7

46

9

-

72

230 W5 29,770 2,261.782 85,420 614

'2

au~ 79~

90

63.793

7B

1,086.219 120,3751 120.135

162.513 2,81 .. 3095,075 31.956 301

-

36 29.657 488

413 160.738 19.827 19,480 296

1

170

.11;

1 ti5

2"."

47.849 45.150 1.225 1.4573

li

5e

99, 97

5,1

1,876-881

23,

'12 "1

79 122

6t6 1,231 3mavI 3.13(il- III

l

7

8

,.3"057

23.600 107,040 914.054 532.667 152.357 228,830 5,485

3" 361 611 68 54

l3

14

5

15

1

3DO

3:e25

2"

262

Q li, 62

l5j..585 17

18

46.65 41~~

3.

797 13 3% 136

2

m 3M

24.456 3303 2,

903

339

6 85

578,

"

9.202

2

501,439 298.335 159,243 7,790 131,30~ 1,995

70,315 987 40.111 IN 3408 4 515 1,039 129

5~2

2 69 857 10,0

12 174

6

A ~9, 38.525

11

R

419 3114 85 13

'1:'l

84

268

7

'l,

V 3135 174

372.960 S777 769 1.745, 52 ~85.678 308,34523 14 :763 1769 95

85,874 228.248 65.8W 16.762 348 47 720w

Emnee OnKilts ....... .......... . ......

01ho, 11 ...... .... .. ...... .... . . .... ... (16.633)

Tittals to, titatin, no, anden abo,n,

(155.506)

83

951.799 1719 4,246691 784,212 467,58B 149.553 167,01 3,952

rb)))

367

.0P 6:2744.2 2:122~1:262 1~11 1177

"

3

"0

11

C le 1.742

700

:e 17

N Yo,* ........... 752.416 :772 14:6 108 I'l2 93,

- 30

Kh

Iel Dinic ..... .......... 223,896 1737 2:~4,21, .211 242.154 175918 3,466 l3l~'7 2:086

P,n`"`*an 2,15,602 143. 96 I~4132 122.1

994 7S

91,25 1,661 55,19'1

il Ticuis 506,680 39.936 5:610B

9::3 29

.972 3,374 135,832 .965

42

A,

Table I-Continued

(In thousands of dollars)

Indemal ,,an,, ,gums and duihicts, states and

other areas.I (States reoresented by shji~lr

drench, indicated

-

.an., parenthin, : lose,

states shoen, at bond, Of table.)

Total Gru,oun,

116) (,?)

Unitad Statinitoull 1.711:,1,23 4,904.580

NO~Allanfi,:Fagjoh

499

, .826 See (0 .1 1 8,326 7

(me .. no) 17474 11517

Boston Au-'s 63387

1 ,:B141

Britoil. ..... Is. (cj ONO.) 24:604

'1

51

BuffaloI

low) ~30 32.976

=u. Veno ro); 748 4,416

C-scmut) 166.706 24,136

mrinnu"n rSee (c) WOW) 407LO 336.429

Pon-ur INhe. Hampshurel

4

"

7

2

P1011"enceR Me Wand). ~~Vii

Mid-Afialibc

Aegrout

...

73 511,75,

mole wilryl,ndIDI1 1:'00 45,993

F&; gc~;~b ri F ons "S050 38

Olfte,-..:. .:. :. 2'1'2'0

N..rk W- Jo- 59.35636

Philadetiolu. 250 '710 152.273

Pdtft~burqh 35

1

95 20.413

R,clintond ~:I

31S17

~1:113

W"""n

on

eB3

Sesuffiel 111,- 408 in 312,012

Atlanta B4,370 72020

B-Zarn (Al.eanla) 57.906 33509

Cohena. (South Canolm~ 32,259 29507

Greemboro ...NenhColo(Ina) 103 Jkeen

IM -Oupp) ac 'N, S, 20~45'0 ,, S

jrci,-me Florida) 60382 50,586

N-We Uenn-cc) 49.074 27,M4

IJ .7975 6,600

C-lina,, jSec (d) ce-) ~32

-

2 .139

0-land

Sao (dI "'1-)

IndrannooksI 621.177 257,329

nd,araj

6'

1

..

retell,IMKInan) 22,1

N

1

04':'

Louoydis ... ....... (Kentucky). 133.521 71,114 P k r -V"-) e 1.

6.1

Walser or a `~dA r"a 881.477 649.9~10

Atedson...

10 5'1 8.

67

Ch=, ao (See (b) beb-) 438,991 328360

Dus .... 44328 383:133

Nunn kl.)

9

569 503

Wisconsin)-.... 5~11 11.535

Orlon. INkik~on,ukru 22`

'411

I Leon -( -or,) lfi2 N"

'69

'10

St Paul lkonndaol~j 78,918 63.29297

Sidedr..., 1pnobeld See (to WIOWI 48333 44 637

Region

1.

6117

"

1.58 .724

Albouocni.c iNr. M-~Ol :~4

'6

1

16. 32

A (Sce(flool-) 897

68

Cneven,re (W-ng) 1697:152 14:41 Ile

Da"'

S(-

II

but 394828 376 111

Denver ..:ICo4w1ajdO).-) 50~

737

3

1:114

Houston

.

. ... ...... JS.MbahD-)

65868

361,963

LasZ ..... !Ankanruut)4 15~11

N- Cn,uin,. Loonsen.)IeN2'1

Ok

shent,

City

JMnons) ..... .. ...... 336.759 316.D31

fthurne-- Kan-) 41.1

Western Reg' 111111,151616 IS.757

Arichmage jAlmka)

a..-: da", S':.11 7,1'9"2

Holone 11~:~715 7.49

Howul,

2

52o.072 455

In iAnrona) 13,685 12:3'~334

Ponjand ll,,nl 41711

"t

Ra.

...d

3:934

Sall Lake Cdy (Utahl 46.171 33.'75

SarFmwsco.... (See (a) totin,,). 282

5

'3

241,

Scale.. ......... 7,1,173 20.794 009

threfistritimeted:

Federal ta. depo,u~

Giouxure, hurecau=1 1-asF CA cindl.

InferhOd ..

M

arnputy. .... ..... ...... ...

CA. account for -iso e--,.tuic andl

F, ,,FmeaNNay ............

arud

Earr.d4.-md--chud"s"Imp"',

onToods Im states not sh... aboye

1. Calder 806,586 696.742 g lin., . ..... 487.830 373.067

New Yok 504.447 401,152

Id~ ONO .. 664:449 282.469 a Pennell, n. 604002 395.686

If) Ta's. ..... 1.153.413

1

106.642

Manweact.r.n. is...

Thes

(whouly O~

Lubhcat- pan

oJI. nuibluln-ung

inner 1, a,

andI...d

nubber

Moto,

won..:

pan. And

accessurno,

(18) (19) (20)

48.688

T:..

5;6, 72

2,361 '1

M 3.794

4136' 3"340

'0021

XBe i 191, 5 5

11

26.168 3~938

11

37

`0

64

74,33 2,953

2,106 54.973 16

5

1

32

44

32D

92,

12,269

'"1"

69.100

256 1.449 939

605 4:~11 2 30

-

60~ 1,76D

4,370

1

2:1

2,346 254 '6 86,1 1 ` 4

5,327

l

7~5

3

(2 857 2,196 67'

80

13

$66 10,1339 48,365

171

113

378

3'

7

13

1,367

860

7 453 940

~41'9 4310

2~

7

5 20

3.773 339.072 136.1

1

'8

1 1859

751 32B

'4 '2

.6

7:72 103105660

6

1 "'1

5200

2.836 177 303

197 121

3.678 13,095

"11.,00

4

9

1

2,472 3.917 74071 "

61' 5666

3

"1

2

154 763

114 482 21.740

35 57

` "0

4M

2.,17

7 158

484 301 3:563

IS

1171 2.121

2Z251

'j.

16.161

3 1&

'22

25~ 16146 114 '09

4,120 1211

1

5 29~ :843 4

"1

94 2.M

'131 56 2.5'1!

189

11

1.218

4.171

2

2~e 17

83 lj~~

3.780 66,29! ID6,456

2.0006

21

329

6,5

22 537

272 43

16,89

146 60

114 33,113 9 e2

80 501

1.70910 2534

229 49.287

3,709 64790 21.292

2.490 fi3o 717:,111

Z182 ~12:4111

775 29 14.0

7.673 17 SOU11

t7SI8 14,756

Black long

(21l

490.731

19,181I ~

4247

18.224

516

167:~3~11 2 S 4":4'7 4 14'

29,11 'I9

16

15,424

32

264

13 69B2'

120.641

I~B45

22,311

1.310

13:34"

23,9:01

13

'

8

73

25043 4

25

64

9

874

4' 2%..

2,065

43-6~ 474

2.8323'

'3815 176

11,324

84

501

13.362

le,502

4D3

5366

5.4~;

2.176

7.420

7412

Z364

2712.83

"Do

37.156

120.326

12.038

Rec-b. It

(22)

12112

50

12,10020

249

86D 212

47.

1

05

1

:763

1076

It2at

5866

2':520

1.30P

6.6143

1.250

2.01 01

"I85 2,745

25,

4153095

309

3.t21 904

71~6

19,56669

5.505 UI X155

426

ID,"' 50

65

3,6043

966 `

522 7583

282

304

211 338

16.678

539

357

457958

694

1,500

4BD6 2~ 1 ' , 477 ,

476

7,056

nO1:~17'

22

404

2.60

657

43
Table l.-Continued

(in thousands of dollars)

other-(Stimem relornernei by OVIe

ffisibb-ceta tederparentheme,-ortl

UntWdSWmfoU[ .......................

W~Ailmft Regim

Allestey,wl(wr - ,,

=tbI. ....................

BU le,

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

lAbereetter .......... (See (e) beeow) .............

P.Mbeee

VWAUbetee 6~~ ......................

WIfireore ::::::::,iMaryLv114DC)...

Oth. ....... . .

.... .................I ............

Newark .................... (Now J=) ..............

Plidirdlipil.

Agarta ........... :..... .. .. ..

(Norlit Cavoloo)

NatiroWN, Per-)

=,

R 0-:::::: .............

djI

Ch,,elond .......... !S,. Id bdowl

DOW

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

Abeedbee C

iSee

D:'Zees (low.1 ................

(N- W.") .............

(W-).

Or,l .................... (NebraW)

So.

R~obe .... .... ... .. .. .. .......

AbAluercub

AuseeCheye,e,e..

won is.

DH-W

A=:

OkLe,e,ee Cry .............

W1ftW .................... (1,-) ...................

W- ltgW ................ ........................

Al"." .... . ... .... .

Ho'e'o, ............. dm=

porl ..............

R.. ......... ..................

sail U" Dy, ...................

Set, Fee-co

so"We (,Wa0(-`

Undistributed:

Wore).

=lOomporbot, ................................

S.M. Wbecirfirigodardercen FICA ce,6188

.,-L-

Preboorrea 1W N&Y

ea""

obrobb

E-d

-..ftI. ...................

..........

().or ..

............................................ -::

T.1Mf.Mt.-,thow,,t.bbw.

lbeom

New Y~~

C'W-

(1) 0'*

0U,er I- T-1

Spedid 1.0 no.

Dine) Ott!

&--bl

reel

fteeft

Noe,

N- -6.1 telebboel,

con:W=ml mMtm -1

leel 0,W T.W im-tynfi~ car. writer

Income, th.

gmi ne

(23) (24) (25) 126) 127~ (28) 129) (30)

4.50 831J96 742.381) 13,161 44,636 30,720 12.7211,6115 1.0411J17

(55) K527

Or""

736 1.02' 398 1413.973

2

3

.407 3,298 39 71 `91,3 898

1

3:14

1

2.936 42 1521 2,677 303 (41) 1

n,

8~

965

A 203 151 41-2137 31,933 15 ~.952 4,

6"'

03

1

o

''

9,9351 7.7il

2

.125

3' it

20 348 72 15,991 4,235

2

3' U9a

124 2,001) (79) 5,1`8 4,694 14335. 10

51 11'1 51333 20210 N

38 1,674 277

1.9

4DO 82.9

2.350 2.3" 22

-

7 92

177

1~

776 1.7

1

.22 64

515

51 983

AN W, 2,:14 BA29 2.332 Z38UM 171,36; 160 6.929 8,662 73 162 3? 137763 10 51 51 20:835 7' - 3 -

':"-

1 48 4. 0 21236 16.393

-

- 13

74

17

3,1157 J.,,08 3.280 56 286. 69010

17 721.4

1':'

~22

72

49,52

7 2a 386 25':'M7' 17 1,971 2.141 687,4X17 665 1

l5a

H6 625 28 521.166 34,071

437 2,037 37 Z9

411 A732

BID 140,S32 123,644 21260 5,146 4.452 793,475 172481

a'

24514 22,799

"1

1,293 37 3U,116 61,166 224 14.072 1

Z%8 10947

977

74,87 (4 71574 237 19

':'

I

3 10

1 716 46 21015 6. 2D 460 386 761 a 78.650610 14,545 3 164 4,664 140 203 1,017 25,741

579 38, 363677 124 628 213.

15,364

26,99468 24:852 0967

94~

3127 787

m 10:2.707 89,07 t.050 5,313

006 38,770 4,266

5

6,786 1.573.6" 13,87

10.758 6,170 183 2,510 1,895 23,621

0

172 33.473 31,743 2. 1,"

j$42

2

23 1.288,8374 216

291

1

:312' 14,141 2T7 674 37 131,701

35

260 24 7~ 21,D41 195 739 2.398 45.498 15,139

('I~1

1

:62 13.181 74 166 Zia3 77,0132 3.870

713 351 2.781 78 241 251 6.937 3,926

:s, .1.1 113- 11- 1- 11-37

1511 ~.627 U31 3111 74- 2.329 470

29651 43 944 849 1,325.442 34,030

(72)

14

907 1376 44 348 655 10.616 3,3

(7) 1.392 1:276 56

1 14 3399

529

17:,117

'5.

1

54

81`3

45 .3 646 26,111 11:17

22 26 7.671 122 470 264 61,092

47

7 28.224 20,15'r 212 1.279

876

6,579 262,521 827

(36 ~04J 12,572 192 fie 2:344

36) .616 8.933

1

1

258 190,526 5.

to

136 .428 17.566 35

194 178459 159.340 3.216 11.510 41694 7,579,95,1 71,31

12 1) 5314 4,885

1

50 272

7 22,102 181

I 20,N91

"

:417 392 1,793 147 85,130 1,253

...

4

,

~5'391 441:4. 41018 6"I'a 1,1'1'9

2t 1,111.081) 208

42 480,149

(135 12. 77 11.395 2,53 1.226

3 799.781

~17.158

3 23 Z667

1,556 24,724 Zia 1932 I.W 3.Nl,059

6 732 10,049 im 360 137 68260

.6"

(1191 14921 10.362 7:36 1.504

214

2.V0 201.655 22W

566 23.008 21,064 3.1.3 I'm 228 1,U7,051 1.210

76 12.527 11.489 216 724 38 233,677 4.475

34 129."l 119,917 2.626 Sm 3W Z671-306 183130 - 1.187 976 126 85 67.429 2.75

(33) 4.490 4,167 Im 230 3,168 142 5..1

4,U3W 129 22 14.816 371

489 382 46 59

3 16.663 4.362

33 33796 30,671 846 2,209 71 1.808,839 35,4

(107) 7:037 7:1 312 517- 6.569

731

7 10,538

1

983 Via 332 6, 9.686 1,006

6.OD6

S,

337 116 553- 8,574 282

6 13,357 12,990 70 251 46 11.125

36, 95 35~oaa 562 836

U 869,395 to1, 2ml 2

1i 31 10'm 8,996 203 1,699 91 55.042 37292

143 70

D

(427)1 65.737 1,408

42 38583

'1

57 .:2420

24817

'4

402

176 44,

231

37,914 42,

24 46,454 42,599 .9

69 94

.

am

85.

659 1260

3,045 103 2.678235 136.W

':'

2.278 1,343,0119 39.389

3273 3542

.

023,489 88.142

3,972 ':~I~I ~:311 41 52. 58

S. 03 408:907 5D,188

943 1,9.1 4,606,347 19,D83

I

Table 1-Continued

(in thousands of dollars)

Int.-I-1.9m.W dinil., Mr. nd

~-(SM. voretmend by Wrigio choicer

ied-otdr. P.-be-C letel. to, other mot.

,tt,bwe er believe of table.)

Uniteei Staem towl ...........................

No,fii,A1UmrbcR.qe r, ................

Alb.ny

...

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

p: =;"~

:~ ~:: ~:

(See (c) below

Marobl

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

So. (~) oft.) .............

P--m INew i-tarelmhre)

Prowd-o

Mid-Atitutfic Fgion.. ............. 8"""j,,Und)

ablution

F~rn.0 ~j RT~~

.

Other~.......... ...... .........................

New-p

Plilladd

(See (o

FIC= ...........

W,Uf,go,

(c

ware) ..........

Southent Regkoo ......................... ............

Ariae~* -::

*,-: :::

=

::-=: :::-~

- .......... (S.Ah C.,.I-):::

G,.r,,b.0 ............... NoVr C-lbre)

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

Na~lo . ................. P-)................

'=' .: :::: ~~ : i& id ow

Qew,La~ .................. (S.

Doleoe ..................

Indoo.W's L wile

Parkersburg fW.1 Vg,-) ..............

m;= 'Ch_ 'e. foieo (F-lh ~bta) ..............

Forg. ....._ ..........

Mdwoukee ................. (11r-' '.k')"!.:::

Oroaha .,-- IN-ask.) .................

St. L- :::~:: A.-).

St. Paul............... IM,eeeibia

~?Nbelow).

A=7e A

ow)

Cheyon.

0

~:

DaRas I'S',Nm below) W

=0- :is' .Mbele.-I

We Rock

W=Regibe, ...................................

H~

Honolulu

PorUaW

RSeattle ..............(Well,-)

thidmitributW

=.t,=

Wdhhobd We,et 01 femeal ereeloyber ., ............

G=.a=I...vr-boiWM

Nemoontal elembem

Eib,ea-etrerl-~ ............

0,,,, .. ..............................

Tr-pW- On of Tibbtl

Oremof oet~ t3fibe

tk..l bit of

Pe"'or",

by mr, 14CRIZ: " 'I Wbpy~aiyr

W.9

11h ..a.-...h.W.

peh,-

U. .. Peortedb.

high.;.-y

beer. WkdW Eo*-

oet pro", -Ul

-to, in-t.

'emcle. met

incorre

Undalml

d.

(31) (32) (33) (34) (35) (36) (37) 438) (39) (40)

1,7W.412

20.062

232

60,

1:,112 1

62

2,5BO

983

555

7,768

43

67

145"311

96,7

1,326'72

7.323

30.752

1.966

464

524

90

483.SSB

227.399

216

206

49.65531

200,687

5,283

6.532

~:'5' 1~

871

1,299

450

412

576-309,5

276,127

219

2,98i

162

W1205

152,973

2,626

312.861

:159

1,1112

256,7786

37,464

I'm

889

6,331

175

48.4% ozui

I I'S" 287,457 112.390 15.660,081 111

5.546 B,0DS 43 2~M3 XM I,US,M R.

114

229

5

.465 192 53

9

- 29- 1,482 127-

26 146 75

'."' 914 i D4

,.288

341 2,477 44

0 129

2 337 3,768 1.146

- 52- 650 53

63 3-85~

53 7,4685 2,845 1337 289 11

4.057 47

8 3,38, 32.D831 969 24:6"72 40 3 965 212 6 61 2 1 652 277 3 2

lo~m 2.298 105 3SX5 17.046 IZ3.642 43.565

233 876

N 4,652

2

OBB 12

-

W4

4,2171 16 473 49 287 7J67 IN - 1 6 6,661

~,216 16 472 42 287 906

5.554 593 44 8.623 2.932 158.04 3,906 a 784 a 9,099 6.086 644,500 5,801)

2,6 to 5.332 3.006 659,652 17,075

6 246 5,981 1,944 477,790 BID 2 1,706 942 885 7,666

7,850 31.053 1,001 47:~111 6.095 36,707 4.760

1,376 5,972 263

7 54 1,206

31'

2

32 103 5.619 229 14.5436

t.47

.300

-

73 46

2.870

3941

-

5? 1.015 71 9.153 2.458 39 i~3' 6 73

3,098 89 21,592

3

5A79 3,034 202 14,399 1~654 271 433

937 21,721 242 5.702 865 24 250

312 41496 1,355 33.236 C014 1.363,743

3'.

692

:, 157 is 4911 1.054 Z75 628

201: 03, 21 1,223.

009

4 4,173 321 10.382 3.571 55,243

30~ 36 703 8.696 1.931

5.

744

1 80 3,851 19, 66,661 0 70 1.60 143 333

12,978 21,156 379 51.05 0.013 1,035,194 - 30 to 1,718 16 12

6,878 7,297 71 11,024 5.651 993,076

25 12 5.631 499 240

2

1:16' 41 867

1 14;

a

552 1,599

6

10.05

17 "95

701

1.71,9

333

19,u~

2 46 iss 3,465 Us 6,5W 2.373

2.668 10,392U 7,103 2,173 15,570 2,651

3,422 3,166 70 - 51 a 4:636 3.229 14,321 107

No 258 4,509 is

687 9,075 1,102 47,949 12.90 7.0531" 74.289 1 207 13 1,355 61 19*76~ 149 5 2554 256 5,987 1,182 7406 1,060 1 4

89 to: 96

7i 6,277 212 11.5198 4,070 1.170.91'3'0 11421

220 712 29 4.239 945 712,091 '176

232 195 101 4.868 3.773 2.988.229 40.354

119 130 4.367 201 60.

732

297

150 325 162 4,227 111 119:,4

''

1:n141

1 2001 64 "Da 52

1

,

212.25, 1, 423

It=

7,607 166

59

141

10.4,5

163.752 E.W53B

433

51

0

1

.I

-

1,107

15.386 3.450

12,012 1.381

969

- 5:197

.

380

.

219,788 1.011

15.995 7.8sa 44.075 14,097 2.367,787 22.291

2.172 50 686 it 53,925 50

254 2.405 46 72 21

11 1,633

57

12.53~

15

704

553

466 170 8~

532 11:253 6.922 1,565.415 14.973

9d

016

19D 2,407

922 180 6.208 605 54

1",

9 6,514

"2

Be

14

0

809 2.11o 74 7Z7 160

2,7909121 11:1 54:421 71.1 6,269

648 70 281

1,7

61 537

[26jM135(9 10,09 1 1"- I:=I.

108 6.858

88 41.554

273 11.939

310 4.111

39

,

1

787

5,937 6,212

RIM (56':681)

729 5275

(1201 2,761

(51.415M 12U7:11

3 111

684 923

20 (1,129)

664 2,051

(1,187) 53.385

3,715 (191,949)

1.188 118.769

(29' 1 (99.836)

80 5.622

(24) 244.796

(3,105) 96,531

;13 13.7

15

2

.928

1.529 31

~3

;6

295 lao

0

1,50t 46~135

(521) 17.868

4.62D (297.907)

;,279

..7 (430. 25'1

as, 649) ,2.481

742

26.

710

199

60,

506

99

7.

Is

117,439) 254

504 534

RZ467) 33,700

227 16,193

71 3.717

2.610 3TOIS

71 15,476

(101) 87.622

1.256 36,80,

644 19.562

(3,869) (285.733)

16 15,041

67 24,877

52 (17,563)

1761 254,984

1:218 10205D

(5.407) (695,673)

308 12.563

16,362

(20,591)

113 22.215

(8459) :113) I 13"l 232)

393 6,077 " 9.008

1471

(2.487 061 S" M 6

.033

"I

I

796 16,348 im

(2.264 69,014

14,261~

21

(155,506) .70

83

Totaft tor Mtn trot mrawe soon,

ib~ 2le- hiVa .............

179,139 9495 11331 122 22 11

13 Z291,451 21,243 i4 278,753 6.878 7,351 745:2

23 ':'

1:1. 51 (e)

NewY

511 '991:01 1.3:W7711 '53:262 "

"k to

:W2 5,347 342 21 11.092 33,869

1

..

8 (526,972) jd) Ofto 3500 3 277 181 13 2.974 1225.762 ;W41 1 2 13D 29 7W 18 14'6 ~2 '15 1ZW1 "it. 42131

':'" 1"

'lj

" ': f) 265.8a3 312 6,726 568 ,4 1026 4233: 19 52,836 (3,579) (415.812)

4

11;~~ 45
Table 2.-Intemal revenue collections by sources

(in thousands of dollars)

s-escot'.... 191112

, ". 1983

Gnand WAS. .1. cons ..................... .. .. . I ... 11, ........... ... ............. 632.240.506 627a,46,1113

Cmisconotion incorese towes, ....................... . ......... . ... .. ........

**,I *~- **-................. - - 2"F .926,13,6~ :'13N"

-cea. ............~ ilii*~~~~i*~i~i~~~~~~.~...'.~~.~i~ 64,701 11:113210

lndwkkW truccone wasowsployeament tomes, total ...........

............................ 621.32"72 5MA75.821

Ln-Wo nolofored WSECAI-I ..................- .................. ........... ............................... __ 93.037,213 90,MI,073

inctornosta-thneldendFICA"'.................. ............ ....................................... .......................... 421,709.642 425j07,739

............... 3.2213,8129 3,115,427

Une.. nswercos 2.111.128 4,311.582

E

locom U%~..

............ ................... '' .......... .... ....

is

R."'d" 'Wtai .035=5 6,0772D2

Get Us -1 ................ ....................... ............. .......................... ............................ .... .. . .. 108,030 148,675

Escrow tamm" total ................ ............... ................

*................. 36,M,428 35,765.5311

All" ..................... ........... 5,459,810 5,634.553

.......... 3,631519 3.798,IU

nSpwt==dbY%6nS, miii as 562Jill 517.013

D-.. $10.50-proof gotten or -~7 PIW~&;16~ Proof') ................ 3,052.9740 3231,512

RectAcanon.McerrownVoofflation ...............................................................- : :,: 60

occuostaom

I lon,as. Saw ............... ...................... .................. .............. ................ ... . - 18.665 19,563

NoncennnVe amnorfactmers of sews. $25. SSO~Sl 00 per yew....... ................. ............................ 92 I~ R ............................. ........................................ ............ I

17,154 18,010

1.4151 1.4644

............................3

2

soccarm proarties sic............ ........................... 32

1

fame Us- tootal ....... ...........*....................... .......... 218,9011 239,329

6fi~

-- ..- ..--

49,105 58,709

Donneeme, (Sol swes, 17 cents.

b cenh, $2.25M on. jilloril sowdung "no, i1A6,'w4'c;liify

169

.982

1

catenated wres. $2 40) 11 ............................ 80,611

occocatormlW- ....................................... . ::: . :: ~:*..:*..*:*....*": *:: . . :......... - - * *:: . ...* ............... ** '''

Bew, owes, totalI ......................II... .. ...... ... ....

1,606.303 1.597X5

laperme (collected by Cosawas notes Sure as Monal ............................514o:1" 111

Owassac, $9 few moral .131 jilhows ($7 far cartton "IU S, w.-) 1.5 434 544:64

occmm-lorm Ictal .............. ................

2.31~3 UN

BmSem, total

Lews io"~ ss~~isr

22

am" ..

16 20

..."w""

atere, $110 per year

Remo cestersor War. S24 per war, to"siir~io; remii emwr~ tin~me rineSnd cee,

1,T77

I

$2.20 and $4. nowelf ......................I.- .1 .... .. ........... ...

518

4825

SpotWhMmWe=o`wbwr.$r23PerySw.._ .........................................................-

Sees team least '77......................................... ................. . ................ 2,539.495 4,139,1110 1

a"es, frose total ... ................... .221

'9g'DM21 4'0"99,182

Let 2 go (an. IR. ';~'r8c80 per Woomnd c.ceT1 6-61/2Scoeswng,$8WV-.df each

/4 ancresaI Chon thereof ..................... .............. ............. ...... .... ..... .. .......

8 to

PrePa= . ........................... ................. ................... ........................... is

U

3'4.'6s:6 3,0782

W .. ............ ........................

30.554 M396

_Mt~. S235.ii~- 11-rod. $20 per fi-sand ~: ..............

4,134 081

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

961 929

............................ ....I .......................... ...I-~1

=_12., oganotows, cjwene paporm wo, cigarem, areas joallected by Cusa- MIN sanor0 Mormanc).. 3.1517 5.3281

M-S! -.1coacco..................I .......... ............ wy 16

Cigarette Pawsam I"bas,~arro"Itall cent per 50, Imes

I cant Pas so ...............................

1.576 1,529

Table 2.-Continued

(In thousands of dollars)

som-ro.f.-mr, 1282 Am

excime Arms, tow ...........- ................. ............... ............................ .. 6.31112ADD 64771

M9- II gal.. .................................... 4.214373 4.90'.580 LOw,cahng ad, etc cents par 'i83 To. Norldry.. S, cart at noSser, 106, 48aaa T Into irema 4t~i. mist ....... ........................ 616,785 677.966

... Ngronly. 9.75 cents per W. arms. 4.875 cents er -no ...Pt matoanw! .a foams

tgnr=10 c.~%N go-ay latocies),

I cera ter so-d ...................

................................................ 573,977 635,1125

Troad rubber

5 cents

Pow :* :*

,, *:::*:- :::::: ~,.,** *: :,:: .......... 2192 22, 65

per=:: :*.'::~:..:::::..:::~~:*... ..."I. ... .......

.... 20:8816 19.674 MOtW Vehicles Coa-' bomaS' Ports .. ..-% tMol ........................................... ............ $84.045 516.872 T-ka ana bijee". . Mews, etc.. 12 percent" . __ ...................................... . ............. 652.368 424,182 Parts, and a- for Sucks and W- 8 percent. .... ............. .................................... ... 232.477 92.689 Enacts and to -.1 ...................................................................... ........... ............. 30,353 24.080 110*9 do. crefoo, ctl.. 10 pacent ................. .......................................... ........... -.1 ............... 35.011 35.162

..................... .................................... 1,1313 6472

shortly Into cannoges, 11 encent mn~i ::: I. ...

I1 34,846 31.7'1

.................... ............. ............... ....... 23405 31.846 Black lung, octal - ~ - ................ I....... ............. .......... 426 620 490.731 Undergroaros norma =1 - Sl DO Mr Wn ................................ ........................... - 234,103 263.375 Undergroond aSawl -1 - 4 -I.t of poce per Ior, ......... .............................. ..................... ........... U,413 2830 Surlace

noned =1 50 cents par nor ..............................._IIII .............. ...................... 128.717 152,574 SO.c. nonec coal . 4 percent Of Is", per on .......... ..................................................... ............ 31,38B 45,940 FW ecorn S350 to $155021 1,716 4.5018 AJcohol We a W not som as tMl'*c;wtW of co &6'ce~mi per goiilfo~'o 324 20 Oftya, " ........................... _.: ......................................... ..........

special tuels, local ,, .................................................................... .. .... . .. .

628.46 -31

aomoon raconnel

8 cents con, glow. ......................

625

N-1

422 031'1 13461

.-W Mi 1, cars, 1, than gastaine, 14 MrsM gallon I' ............. 606 44.636 Dowel ane Special roole, MS. 4 canto M g.IW (w orwonces 2 -to per gelyni*1 ............ 59Is84D 742.380

inland-y two.6 cents per garlon ............ 's 1.71

053 19,220.685 excl,ange =cs, 3 paceraw ............................. 919.749 1,048.317

an.8 innocent .................................................. ........ ... ........... total . . 1.154,863 1.757,412 mownes, S3 per pamens, ....................................... ... I ... .. 72 4 94 Ttansecarsoon of Property by arr 5 percent Lt

Cow--tportned go-- . ........................................... ..........

- eel

ft-, i250M ~e pan yearso ............. 16.10 70

Wi.................- .......... .........

.............. '.647

1 :8`4

We

:i::!::F .1 290

; 377 Use W1. W 2 =at =rn -goned ............ ................................. 15.357 10.467 on ,to as Socogfing - 26,000 More. $3 per 1,000 coninal Pas year onswinamt

UPontlegn;Snistrarnowl). ..........

............ ~..I...........- ............. ......................................... 257,329 287.~57 se M

"i"I- -`L

S25 per year orth an folkinfanal

2 cmm per cownd on nonl "no

,leonortres froor 2.!Z PrfanU or 31 112 ~Snts cor Ismael ort Mona enpre Monsed 54 241 Sanction an ............................................................ .. . ....... .

Fareogn -r

1

-1

::: :,::: *..* 680 740

ES b6r~acwo or4 connne par doctor at Wommor, .......................... ..................

.................... 68,276 .44,4w)

x7p org" tom---- ..

.....

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

... ... .............. 98.526 117,796 Net onawroarn -, 2 parcera .... ........ ........ -ciYiiip~wn 93.18 112.380 set deals 1 5

parcent on tesser of sto,ODO 227 Eocessl.ng

oni 438

a. Most5- I an ImMommon .........................................

....................... 36 at TmtAo exposcome, I

Percent on loMdanon. mose, .1 $5,000.2 1/2 percent on foxondatm

Ftoemage,- ................ ................................................................................................ 142 119 1. Ne annely censon nowroarem, terms, $to W=to a om,nonvor of 55,0DO .. ................................ Utl 3.749 Forma W drstntome oncorne. 15 concern of amicamnood ....... ...... ........... ........................... 1,619 IM, Invese,cona:ae. 5 PWr.&z=e "se

percent

g

5

..

peroant

.

o

.n..

I

.

oMaof.W

In Ica.

So.r

-

c.I

..

$.5.DD

.0

'

or

=a ................

I..........48

pen- plans, Woof 7.492 0.675 on coranowfions to a, In ............... ...... ...

........................ 936 1,2158 T. undedootatowtons frornA 6 Wceni of e~csym wr~ni* * ' -- ' ' ' - 11 ' I

Prowsome

""'w"', '

an IRA, 50 percent of rojenchatolout. ........................................... ........... 3D 12

Too cor

a-So ca ot, 'n ~.I'OOV~ `~= . ............................................... 3,. 2.415

Fadure 11 'If I1=1m . il.ZI Md

........ ... 77 72

can an 1.567 2,o13

99 62 T. on ces, wa Sotr6n:

I'Solme to too fogroolown stalennent. $1 par %YM to S5,DOD ........... so as Fedur. W 10. nebteolon of cronT. SI per y

up to SS.ODO ............................ :: ..............

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

3 12 Fahim

to

too statentent notwoo

V

smontor 6D47a 6058. $10 per day m, to $5.ODO

-I........................... Forms 1,541 2242 W "w" sm"'re,

5- Ior eact, tag- ...-I

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

F.1a

I. earrown So,monal 'cport~

$I.ODDW each mature ............................................ ........... ............

2

FailtseW Pronal IRA repows S10 for eacto forces ................................. ............

Black lung certain attsm. ef~~

2 16?1 TUM W wo I concern of -a ""I iDb" copardl 25 Percent at arable portyor eS ........... ............. W %ords. t 1. 25 parc

Cm

ne-are

W 70 pectoral of eroolmll ......................- 22,035,927 15.660~081

AmSell nourn ;=U" ..........

....................... 21.989,96D 15,651279

E all IS.., tomj

.:II- :. 45,967 8.801

........ ...I .... ....I 252.DO3 235,954 Clof Panolema. 0.79 conot a barrel .................... ......................... ............... 38,952 38,357 fornals, 22 cents to S4 87 par ton .......................... ..................................... 00 . . ................... .. _ .................... . . .......... ... ... .............. 213,951 197,597

so 2.993 Undtowltion:1 ..,fee ft ... I' ...................................................................... 4.044.455 ~5owa

46 47

117 92:
Table 3-Internal revenue collections by principal sources

(In thousands of dollars)

Fiscal year in Twa

1=

Mixerse arms prelim taxes

Total

Corporation

Income, and!

profits

Individual

tax.Income I 111.

mention exturs",

Empt.,nom. E.M.

Wear son ...

(1) (2) (3) (4) (5) (s)

I'1 10":672 097 31 Z8.138 IZ553,602 18,704.536 1,70D,828

1 94 100:386 29,019.756 9~676.459 19,343.297 2,024.365 1 94 ................ 41,8rA.542 31.172,191 10.174.410 ZO,N7.76t Z38I.N2 1 141 4.1:~11 111 29 IID5 6491 101,8553,669 ~&D51,822 2,476,113

950 57: 32 28,007. 59, K351

7

, .153,308 2,644.575 1 951 ............... 50,445,686 37.:W879 14.387,569 22.997X9 3.627.479

1126 586 50141.017 21.466,910 29.274.107 4,464264

M0 686:535 54: 30,732 21.59015 U53S217 4,718.403

154 69,919,991 51,360,014 21,U6.322 32,813.691 5.107.623

':55 66288.692 49,914,826 18264.720 31.650.106 6,219,665

1956 11; 12 649 56.C06,164 21,298.522 W337,642 7,295,784

57 80: 71:971 60.S&D,425 21,530,653 39~029,772 UK522

1951 11:171 '41 59101.874 20,5n.316 38,568,559 8,644.386

1959

7~

, '97: 73 58:826,254 18.091,509 40,7X7" 8.853.7.

960 ................ 91,774.803 67.125.126 22.179,414 ".945,711 11,158.589

~961 ................ 94,41.086 67.917.941 21.764.940 46,153.001 12.502.451

1112 99,440.839 71..W5.305 21,295.711 50,649,594 12.708,171

963

105,

925.nS 75,323,714 22,336.134 52.987,581 f5,004.486

1964 ~;24:260,257 78.891,218 24,30D.863 54,59DZ4 17,002.501

965. ......... .. 434,634 79,792.016 26.131,334 53,660.683 17,ID4,3D6

1166 128.879961 92.131.794 30.&U.243 61.297,552 20,256.133

967

48

374:815 104,2188.420 3J,917,625 69,370,595 26,958.241

53. a,. 1.."M.565 29,896,54 78.252,045 28.w5A9e

1'969187,69'1, 583680 135.7,76.052 38.337,646 97."0,406 33.068,657

970 ............ 195,772.096 138,685,568 35.036.9W 103.651,585 37,449,188

1~171 19164 198 131.072.374 30,319,953 100,752.421 39.918,6w

72 209:8575.737 143X04.732 N,925.546 10,1179,186 43,714,001

1913 237

'

9787,204 164,157,315 39.0450D9 125.112,006 52,081,7D9

'~74 268 104W,~ 41'74`1.`t`c`1 14Z903.650 62R93.632

1975 ................

n3:852 254

22:726 202,146,097 45.746.660 156.399.437 70,140.809

19111

.2

51a

'

76 (y6)....:. ~:::::: 792 205.751,113 46,782.9% t58,968.797 74.202,853

75.462.780 49.E67,484 9,809,905 39,758.579 19.892.041

117.7 gr 3587139417 246405,067 60.049.804 186,755,263 86,076,316

399 76:M 270.438,289 65=,145 213,D58,1" 97,291,653

~979 ................ 46D:412,185 322,M,733 71,"7.B76 251.545,857 112,849,874

11 519,'75,273 359,927.392 72,379.610 287,547.782 128,330.48D

1981 606,TS9,103 406.583.302 73,733.156 332~850

-

146 ~52,

-

5.816

112 110:14. 11.768 I51,99p.

~52

,a 411 ...9. 60.717.936

83 627,246 7D3

1

.407.523 61.779,556 1349.627.967 173,847.854

* Tainsomen water.

Footnotes for Tables 1-3

lboxmist,

Alcohol Tobacco ftamrs'

tol tameel innae,

tems

All

other

'em.

M (a) (9) (10)

676.B32 2.526.165 1,165.519 922,671 2.421.9.

779291 2,474,762 1.237.768 1.425,26D 2.147,184

899,345 2.255.327 1.300,200 1,649.234 2,206.823

796,538 2,210.607 1,321,875 l,rt.533 2,280,969

706,227 2219202 1328464 1.636.053 2.214,95t

7N,73D 2,546.808 1.380.396 2=07 2.392,719

BM.147 2,549,120 1,565J62 2,348,943 2b()7~933

891-184 2.780,925 1,654,911 2.862.788 2,647492

935.121 2,783,012 1,580.229 2.689,133 2,464:859

936,267 2,742,840 1,571,213 2.885J)t6 U181866

1,171,237 2,920.574 1,613,497 3,456,013 2:01 380

1,377,999 Z973.195 1,674,050 3,761.9252 241 56

1.410.925 2,946,461 1.734,021 3.974.135 2.166.675

1,352,982 3,002 D96 1~806'816 3,958,789 1.997,292

1,626,UB 3.193.714 1,931.504 ~335,129 Zw3!`4

1,916,392 3,212,801 1.991.117 4,896,802 1,963.582

2.035.187 3,Ul= Z025.736 5,120,340 2,264 , :817

2,187,457 3,"1,656 2,079,237 541UM 2278536

2.416,303 3,577,499 2,052.545 6.020,5`13 2,299.645

2.745,532 3,772.&14 2,148,594 6,418,145 2,453,406

3,093.922 3.814,378 2,D73.956 5,613.869 1.895,9D9

3rDI4,406 4.075,723 ZD79,869 5.478,347 2,479,8011

3,081.979 4,287,237 2,122.2n 5,713.973 Z196,W9

3,530.065 4.555.56D 2,137,585 6~501,146 2,348.495

3,68D,076 4,746.3a2 2.094,212 6,03.DB1 Z380S09

3.784,283 4.800.4a2 2.2D6,585 6,684,799 3.179.985

5,489.969 5,110,001 2,207.273 5.728,657 3,801.10"1

4,975,862 5.149,513 2,276,951 5,395,750 3.750,104

5,100.675 5,358.477 2.437.005 5.742,154 3,572,217

4.688,079 5,350,858 2,315,090 5.516,611 3.665,182

5,307.466 5,427,722 2,487,894 5,486,106 3,855'ie"a

1,485.247 1,305,641 622,821 1,543.339 1,046.007

7,425~325 5.4D6,633 2,398,501 (L068.682 3,95B,893

5,381,499 5.612.715 2.450,913 6,555,681 4.04 .639

5519,074 5.U7,924 2.495,517 7,057.612 3.848.450

6,498,381 5.704.768 2.416416 6,487,421 9~9 0.416

UID.386 5.688.413 2,583,B57 6.088,IW 2U59.173-

8,143,373 5,459,810 2.539,495 6.MZeHOO ~,397.223

6225.877 5.634,853 4,139.810 6.776.023 19,214.853

Less than SSW.

A-sed.

limits: Own may -1 add to laws dure 1. muniang. Suit. twiddlum.

Inct= fee 1983 am hot directly cariparable with years WIV to

1981. For

Me

most pan, beginning with 1981, whounres are dessifact by were and deraW based on whism laxpayers reside haflhw

Man,

as tor

1980 and V.,-a.taxpayers made pay-ra,

1. The rem,ptem the xwous same do not indicate the federal - burden .1 such -,in many insembes, taxes a. mowto

In me state tr residents of anothw Mrs. For inueople. with.'

holding W. `P-md

by employers located new som, rMs may

,nelude substantial wMu,M; withheld tro, stakanes of employees

who 'aside in nargirbsewtil Mtn. Also, Me home of some cal-aItems we Paid from a P-91601 office. although their operations IW located- femorw Mr. or th-11"Dut -.1 w1w.l.

2. Irickudem Wes on unrelated busimesammoree or exemot organo.

whons. Sao bible 2.

3. Colleclions of indexiclual incomes M, hot endmeld include oks,

age, suhhors% desi and hospital insurance Was on selfPimmem income (SECA). SmIarky, Me collecherns of eximmdualmcome W withheld wer reponed in owribineo amounts with olok

age, saisuhmmis', and disability and rospeal emixonce Was (FICA)W

wages. Esternamer separate national totals Im oxhi

uslacomeW and for employment Was are shenwhe, the 1W

table. G..inumnat-- collamens.. pagea and Am

used in obWwg namb-1 meals fee indwid,al- Was and

explaymem! cores in table 3.

4. Sefl-Ployment tax and taxes invosed by Me Federal Insmsence Contributions Act am applicable with reep- W Guarn and

A-. Sarr- Anno- of such eaures onected in G- And

American Samoa are condbured won serMar how; reported tor

Tomign Ciberatiouns-OUnin."

5. Includes fiductary incomeW colleclions of S2.7 billion.

6. The Houston Curthect was established in 1981 to ser,-in certain

counties formerly coxered by the Amon DomxA. CoUsctions were

made and reported to, news months of torical year 1982, b"xMing

January '962, as c-pared with 12 Mormis of neporung, Joe fil

yers 1983.

7. Tax payments hade re Prime under the ledere'W deposit

(FTD) system am included in ftinternal mi,Vxre CollacbweW

the PaMcl in which the FTD Is purchurriml. Howmax, such pay.

nuants we hot cla-Me by internal -110 dothchs, (her by to.

.Ml.seem, or_ 1. which dOcumW Payments mutlel -111 the IRS ix~

main to taxpayws* ud~hbex

:. Recresents chwum allowable on income ta. returns tor Certain

aselim and lubricating of tax payments and for excess Payments

under the Femmil Insumnice Contribution Ali

9. Desig-s by taxpayers ofR Portion of ther, taxes 1. the

Presidential eleclum campaign tuncl ... not -11achons as such

because they do nor affect taxpayer liabht, Transfum Of ammunts

to this fund are MadeM8 frourchal basis onlyW therefore haxe

no effect on district 8W lagennal .11.1xin dam.

10. Represents amounts otmet against outstanding to, habhuss,

other than these for Forms 1040 and 1040A on which the credits

-toclaimed.

11. Includes a-mis conlainad in the numonal totals. Wt not

=fned by slate Or dedrict as or Sept. 30. 190 Also-1,des,

is transferred to

a special amount for the Northern Manithe

islands

12, Amounts o( internalr-Was collectiml on Puen. Rican

Products thernapaled to Me United States Or consumed on the

island (less refunds, dmb.ka and expenses) a,. rehemeel 1. the

Treasury of Pue"D Rim under provisions of sacbms 7652(a)(3)

and 5314(a)(4) of the Internal Renaturs, Code of 1954. The gross

amounts are mcluced in Orwell collection resi (tables

1- 3).

13 Refe, to table2 for components.

14. Includes manufacamers' excise muca on patrols and mimixems.

fishing nods. bows and anows, firearms and shafts and carindres.

15. CVtams. among oft, items. anuounts paid into depostarin

but hot yet classified into excem cafes from Forms 720, Outhrody

Federal E... Tax Return., filed. Generally. F-s 720 wes (,led

and Moo Of exicasM itionefied and mpVmd in Me quarter ml.

lowing the quener Of Payment into

a depositary, The data shown

Mumarily reflect windfallofdmfit whicioner W whounts. dishriouslyNegame ~ figu,rhxuft

from the classil,cation reported as

u arsh.

fied.

16. For~years begimung after 1978. the Rexanue Act or 1978

(Public Law 95-6W) replaced the to mmonim system of-at

an. sm- and suffe, exemption win

a~, le smicannt grad,-

ated from

17

10 16 Percent of taxable income. The lowest fate

was reduced to 15 Percent for

-

years beginning in 1983 by (he

Economic Flecoxery TO. Act of 1981 (Public Law 97-34).

17. Indin,,,tual mcorhe La, mt., ftecene Jan. 1, 1965. were gmd-

=14 10 70 percent of taxable humme.

A 10-ffmcent Wharge accem! by Public Law 90-364,

elm"'.

I~ was Ap,,1 1,

(Fi '..extended 11 Dox. ~1. 1.% .1 Ile me annual rate

11-11), Th. sunts",ge was gain extended to June

30, 1970

(public "'

Out at

a fineqfewnt an-] .,a.

and (educed then dismimmued. The Ecahornic R-ery Tax Act of 1981

Me range of rates Om

11 to 50 Percent, offecere for taxable

".."

-beginning in 1983. Incl,des SECA win of 9,35

Mr.

care on mt bamings

0 10 S32.00 $V 1982 and up to S35.700

for 1981

IS. IncomeM graduated wuhholdmi; arm ranged from 15 to 39

Percent on wages in excess of nempeons. effecthm Jam. 1. 1979,

under U1. Law 95-600. Th. Economic A-ery, Tax A. of

1981 reduced tire rates to 16 percent up to 37 pexmmr. offectwe

Oct. 1. 1981, and the Inew rate to 12 percent elimmm July 1,

1982.A combined FICA W, mt. of 13A Ve-1 -in Hect on

sadames; and wages up to S32.400 for caleWw year 1982 and up

to S35,7W lw 1983.

19, Rin read retirement taxes are dweed into two here lor both

erMPIOYamI ' and employees. The fewIW rare for 1982 was, 6.7

Percent

much

on the first S2.700 of Monthly and on

the ,eased [set S2.975 for 1983. Tar 11 Win fee employers were

-

f,PM 9S percent to 11.75 0-1 and estabimhod for

employees at

two

$2.025 pecem, Watchers Oct. 1, 1981. On Me (war

of monthly compensation for 1992 and S2225 JIM 1983

20. Emp1mlers, of One or hiche bessomis in each of 20 calenda,

weeks, who

paid "Des

"

SI.500 Or room en any calendar quwter SS.. wohe Wed 1 4 plc,nl - .1."on .1 wages up 1. 'V '.2

and

3

*5 Wave On taxable wages, up to S7.ODO

for 1983. This W, was toducted

4 credits lot unemployment con~

MWbons mid to Mtn

0to 2.7 parcent of FUTA mo, merutteng in

a Mt lederalW of 0.7 W-1 for 1982 and08 Pont to, 1983.

21. Beginning Jan. 1. 1977, the winters

W rates tor estater, and

grur were nerPlaresel by Meffied MIM OfM graduated from 18 to 70

Percent. Separate exemption whourts were mplaceof by

a ndied

crace or S47,000 phased in-aMi MrW enonge,

1981. The Emnorroc, Rec-my Tax Act of 1981 raised Me credit

1. $192 BDO 1. he p-scide, .-is ftni Period (S79,30D

mixer 1~; 1983). At., In. Act famed Me annual gift M. muclusion,

from S3.000 to $10,00D. Otechim Jan. 1, 1982, and phwidecl for

annual father than manterly retums and pay-ne, The Inst annu.

at return was due AMI 15, 1983.

22. Reparleo eftectirm Jan. 1. 1980 (Public Law 96-39).

23. Rates doubled from $4

W S8 ew thousand for small cigruetues

and from SSAO to $16.80 for large cigarettes, oftecrene Jan, 1.

1983 (Public Unix 97-248). Inchoes floor stock. coilece- .1

$1697 million IV cigamttes heroines fro, bond before ma ensic.

I- dw. W1 fill unsold.

21,yal 1~ 1-assad 11,4 11 Come be, .1.1.0 Abrit 1.

Includes flob, slock es, .11achon, of S49.9 Million for gmxo~

line in unmritchis of malwa on the affect- date (5 centsw

galion on gambime and4 cents Par gallon On gumenel. Pucho Law

97~24).

25. Repealed effecinni after Jan. 6. 1983 (Public Law 97-,124L

26. Tax increased morn 10 to 12 panam and imposed at the fartaill

rather than the manutacurer's lexal, effacmm ApAl 1, 1983 (Pub[ic

Law 97~24~

27. Tax Increased from $200 to SI.2D0W ehiele to, 1982 nues.

el-year automobiles need on varms luel-Orienny imals (Public

Law 95-502).

28. Tax Increased Im, 30 to 37.5 contsW gallon me almhod of

150 to 190 phoof and Imth 40 to 50 centsW gallon for 190 proof

and war. effmlum April 1. 1983 (Public Law 97-424).

29. Includes amounts callectM e, wilusted Joe Wom that ",a

been repeated~ expired

30. Expired Sept. 30, 1980. Remetweri and increased It3 1.

8

cents per gallon. offectum, Sept. 1. 1982 (Public Law 97-248). Do.

crossed to

3 cents i- gallon, ehwe,,a AMI 1. 1983. or conpuric.

tion with the gasolineW mrm- under Pubuc Law 97424.

31, Expired Sept, 30, 1980. Hernetwed and mcneassor from

7 to

14 cents Par gallon. offe-,m Sept. 1, 1982 (Public

~97-248).

32. Tax increased from one to three, conowit. eflecmm Jan. 1,

198J (Public Law 97-2.8).

33. Tax mcmased InOrn f- to eighl Vacant, mcinins Sept. 1,

1982 tPubfic Law 97-248).

34 Expired Sept. 30, 1980. Reirrislarces at $3

W passenger, at.

mchim Sept. 1. 1982 (NN. Law 97-248).

35. Expired Sept. 30. 1980. 14-tated rfem W-1, allotment

Saw. 1. 1982 (Public Law 97-248).

36 Repeated effect- June 30. 1980, by the Rovemim Act or

Ips (Public Law 95-600)

37. Tax mouced from $500 to S50 an enignes authomeol by state

In, effectilis July 1, 1983 (Public La,, 97-362),

38. Tax hile reduced lrohn We re 0.25 percent for -W, auth~

rened by State law. difficofive Jan. 1. 1983 (Public Law 97-362).

39, Expired Sept. 30.

1 9W. Officially repealed by Public Law 97-

248,

40

*

Transfers of reactend jArm, sherf.bormled firearm, shimmers,

tenc., SM each; certain gans with ~mmon shotgun and! h1le

barrels and other special types of foratims S5 ban. ocojpauenal

taxes we loved on mairrufactwors, impi or cloamrs in fam.

arms and are encluded,n the am-.9-.

41. Negamm fighthe for 1983 .1 due 10 refund, .1 thusW mrew the

United Staters'Unifted Kingdon, Income, To Throaty, wmich WovKW

I& exampfion it= ffid

W it-twe to Jan. 1. 1975. Also.A

limithur treaty with France, phyd. 1. examtion mMmc,,n,,

Jan. 1, 1979.

42. Lowest rate reduced it=27.5

. 25 benbere. off-- Jan. 1,

1983 (Public Law 97-34). Wincifall Profu Q, amexons shown in

these tables are iricomplisto because may nsfiect only ._

Inam haluorm p-.,Wby the and .1 we mooning Pained, For

cornprehensive distal en eiincoall profit taxes. refer to me Sol But.

men. Pubhcaeoin 1136. Published quarlisly by the IRS.

43. Contains wendfall profit tax wricrunts0 S22 beach jeq~ 1=1

year 1982 and $15.7 billion tw fiscal year 1983 (hisfer

m loomble

42 1. cambentery mfox-eon abibu, exists h9undal.

49
so

Table 4-Arnount of internal revenue refunds including interest

(in thousands of dollars) IMental distirl'I.,inded

, and Total Corporatiod loillnnui Employment Estate Gin E.C...

of er

.. an, on

file oil- Income "Coll I....

Incts, MCI- in Parencreses; Coul, for other

slate, shown at bottom of table.) (1) 13) (1) (5) (6) (7)

United States, total 89.760,868 26,012,210 61 i9BO321 1.9,19,350 19B 675

Nonn-Atlanbc Region M320220 4.311901 7,734.734 flia,741 281

4 Ax- (See (~) bel..) '11:31,1 2~1 46,1~05 7579 999

Name)

Its~s

qw-

-ne,) 2,018,139 551.408

239913 3.926 160

Ses- (Mass- l32.755 29.516 3,035

anfit'. rocklyn 11Ce ,el 1,934,475 137,138 1.747,50951 14~127, 1871

S: cl..) 1.3D6 568 211:~171 1,0771

's"

5

1,3

9 Ne mom)1

1

23:8 99

,g

20

,

Do 67,1 2A99 297

he (Cil-cub lr671rO54

6

1~6~2 g77.542 T202 3,640

Marc- (See

I

o bc~wj 3.6U 26a 2~11,914 1,226,314 70990 12.033

Pomodox,tr ~Nm, HaMiAhle) 3; 32:93~

1

2

31

5420 375

79 3~ 22S 562

P'--"`C

Frosts slamb

3

88

"'M 1' 4. 67 327

fuld-Atherhe a Allitim 12,647.423 3,706,313 8,554.927 '0.690 21:~4~131

V-

(M-1-1a0 C.)

"M

17 2:53

'

1

'14.117 11~'l ~6~

Fix 1,— 125453

13

'2~

3

1, sS 's

'Un.0ra,

1

64432 870 3 7,216 133

461,021

1nii

4"N 137~4..

iKe. Jersey) IN6 863 963,623 2.253,021'9

89291 2 737

.69,7

'1 St

Pressicema

.

isce6

..

2 36t,942 A93.2021 75960

6

P111-Igh R ~S.M t).10w) :,,17.4721 1,231.611 '..:233 15,332 2:153

ichnione! Vwgna)

. 1,

,

.

g7,.

585 1,375

1 2. W,,.ng,. of 577,15a 426 ~523 2~88B 343

Southeast Region7

A r. (Goo'clen 1:7g~':2'11' '4!1:23-8

1.7 1.633 155,139 22.00

1

.296 5N 29,506 1.603

Bxm. M.oands)

9,

217 169,295 782,197 13,699

1 75a

coie orsI0 ~S-A Corohmn- .776D~83

BS

133066 ~790 1:71 715

Greensco, Noll, C. roissin 44 92 283 Ni l.'*7 98?

b

N 1,579

ja k-.... ims-sp) 550930 99:2 442 7,58,1

i.tkilisiv in 312,050 734, 2.,494354 63.00, 12859 "7

Na-M.71:339 215 3W IN'

50 2517 12.7217

' 11.490.460 3,511.

II '~

.2.

71820

96

1

'50

15.1

787 121 575.623

a

15951 2284

.(See (djtdI0w)'::

. 893 ~.18 298

Devote 2551 468 .658 .630.559 12.891

4 176

Oebo,t. I... (MIChgan)

.

:- 3. 78.662 1,105653 2.511,121 35,921 421

r.) 1,7 ~14 17' :07

1-me-He t) 9n

3 178,U2 5. 141 1~48 31 West V'rIll,a) 11,113 60,555 396:314 1~17 '

If Cd 1,111151 7.111:~2~11 it 26,217

157.7.9'

47, '2E

lannedR0 28: 1:920 179

~ob In below) 4,7764. 91 2.138.&44 2,571,476 28436 10,874

801,12 161.961 606.428 8.98 2.04

Fargo ..(NodhDaiofn 183

,

158

37

396 142.908 2,38; 22

W-kmi

13

4 9842 1,098,224 14,8913

,

656

ordans $92217

175

.

547 319 2,05

18

57363

35547 6,

S Lovis

I

Missouri 1,415,150 274.952

j

02.03'

2

2 '21

SI Pe.1. ~tsrvvaxnal. 1.577281 476.797 1,072816 193.629702 2:2s5

sounne." Selic'.."R See fe) low, 128.928 714.94 7.543 1.941

aP...: 1318 5198

Aevoece I, INe. M6,co). .....

'111

'911

1,141.1:11 11, 1,58,3 2211,429 30.200

64,7

62

526

.

1.3 980

Aicul ises(f).b.) 1.711~,1417 935 1.218,7'

M 1%7

.. 411 S1 2S 89,

C;hmn,e. ..- 1.- 21

g4 44

:662 68282 2.835 55

D Net see (I mf-i. 2. 3.28, 689.03 1,871.572 56,968 8,118 =

be Rolcnlrol,o~)

15''

983

.:, See in be 21:8'l 3:.'s1 1.292:122 I,41.,Z717 5' 18:'12.',

42,505

Ldl.Rock

I

kkamus, 522374 B9.153 42038 7.3

424

new Orleads 1. 73: 163 545 1.1 14:164

7

C, 1L.s. it 45 3,694

Oklahoma 2`~s IOk aromin 1,111:,171 7 11~~02 904 204 Is 7c 1.612 W-ta Killies)'116e

17b 7S 1.566 fly

1,12 :."

safeRI"'

12.55. 0; 2.7

an

11.3

A 'T:~'31'

1

:iAlask.)~ 2211 1:214 201,69x UM

Pf

notation- 24 083 33099

15 1N

432 453

H ims Iments.) 225234 35.5"ll 183.432 3~61t(i

.

.1

1-iitdolaw ~Ha-.~ ga 125.457 280,314 7.701 1,123

Pracen Les Arl III-). .. .... .. 7,107,005 1.93 676 5.012,029 121:~260 21

A-dall. D49 085 165.047 766491

1 231

2,P

Come Ir-I

Rod.

lf~

C"cl)

SaI

U . . . .. .. ... .......

San C.. L", ~'o .

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

Sea in,- . . ... .., .. m.sheigren) ........................

cuts miscibuiesson-filds ............................................

(3101",

foor and e.coss F(CA cdcod,I .... .................

us Get-1=11 . ..... ........II I.I ..........

Ulic, -C'N't-lum- .............. ....I. ....... .... A"func.7-1a cled.lied I .......... ... ....... .. .... 1.11.11'..

Total, to, inual., net immed above

1,042.740 356 286.381 73

: 00 6,348 2,845

By'

'67.167 117:31 1,1:411

483 624 *512 04, 768

3

70

,

1'

"3

4.20"38, 839324 3,270.250 68,683 12.136 302

1,813'382 515'656 14251.

602 24'942

4,177

586'S21 -1,614 170

582'6

54 11685

486,158

1,

0 428.800

50000100

.1:650 .1.61401 8,1:33,3 153,85e 1.585

9,592; 193 0091

900 50.120

19

377

11' 1,311

9

0 ~09

1.1 '.528 2,5

117 3

N

SI

41,611

4 59C

2.339 $2.743 I B. 137

3363 221 1

41 40321'3

6312 13.273 2

~047

21, 5370

23 211

717 34.76s

51

~',l6

112

'n4

'38

2

511

277s4

22 U38"

308

46.0

13

4127

49

,.

751N,4,

97

1 "1

11

9,769

3~ 617

921

181

1

73 1418, 2 , 1 ~~g, 1 249

572 2,

1

42

1 1:212' 7'

16

5.

695

3,411; 06,:,3,25 2

'.760 123 28052 44'

50

734 17514 2 ,709

610 25,359

11

59

1.

5,

750

25

17,

U6

44 5,195

724 50..~l

5,7

202 .9 I ,

l'i

14 337

1144 21-lb` 471

26 1,740

76

80

3

767

1:11

Ili

12

N2

202

11S7:'

Ia 1,55D

2020 15.8560

Caller. ....... 11.31MM 2,772.400 8,282.279 1059:943

..

2 321 11:4~1 '979

":g 15

224

C,. .... ........ ........ 5,619,589 .267.772 3.286,420 12

df NewYx ..... ... ...... 7,591.6832 4.5t5D27 131,511 20,990 416 54,730

Ohio .0 4,338,589

1

(ol srxxy~, '489 2'81 2,818.857 28.64 6,560 87 ~,4:1 , I.................. ..

4 112:5415

1.

216:898 2.1123.841 50,752 5,529 75 320

ine

-

:~4~

29 2.684,393

. 4519,262

1

41.043 26,300 1.606 70.925

;:ncludes withheld income tax, FICA, railroad retirement and FUTA refunds and credits.

ncludes earned income credits refunded, amounting to $1.2 billion.I

.,dc,ude ncls credits for gasoline and lubricating oil tax payments,

refunds of special 5,dc,,de: fund receipts (Puerto Rico account 206737), amounting to $169,500.

credits for excess payments under the federal old age and sundvors'. federal disability and federal hospital

funds, amounting to S428 million, 6eisued The source of this information is the LI.S, Customs Service, Cuslonts does not provide the count of the number of refunds

for this item,

,

Includes refunds issued in September 1983 minus refund reversals received in September 1983 that were not classified

by district belont Sept. 30, 1983 (the end of the fiscal year). For accounting and comparative Purposes, the data included in

this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fisc;al

!ea,

Less than S500.

I

Table 5-Number of internal revenue refunds issued

Internal revenue regions and di-cts, states and Total corporation Inch.droll Employment Estate

other areas. Issues represented by single

"Comer

Income

districts states indicated in parentinlroes; total$ for other

idensid at bell= of table.) (1) (2) (31 14) (5)

United Star.., 101.1 76,771.770 851.196 73,723.565 2.082.445 19, 24

flbxdlh~Atuamic Region 10,226414 6 105.527 9.806.7701 300923 2.69.

lit

7 42

15.5all

"I

Albany IS. jc) belo.) 469796

Aug B (Ma,ne) 90:027 '1~ .71IS 476,79B 8425 75

oCe, ~Ws 1,121,8111 11,111 1,111,171 11,111 "1

rbookly., SeeI Ill. S17 485 208D.595 56742 55

Swhtl~ e. I.)

:~,s

.,I

,

23:50 1,432.016 28.937 295

=d (Venotent) 11,A

111 N'

";11.51 5,,17~ 32

21fistis 12A 7111

'72:"

465

marrialum is.. ~Clbrl-) 1.339.985 21,UB

I~

On

S

o89 12'

Ponsmonr ~Nc. HamDsh, of.... N2.883

'`

'21

1

16 1~1 71

ProwjcPhone[a. 344 494 '1171 32

,

:22

lis

367 2;

M~Atfcdtx, Region.

f

Ill'in

4 11.~1971 11 7g, 12.11 2174,:77 1.347

Bell- llibi~la.& D.Cj

1859:9833 :1 ~6

54 .1g4

F=Oblet. 232073 1,872 2~1~2.~745 141. 71 l20 .A- 54:213 12

72

377

omix.~.: i 77.B60 1.78a 173.073 2~502 116

rls-k 1, 10.770 24.971 2:~717.~2sl

":Z'53' 4'

ol,2

2.399,353 ;~1:216

2

22

3.1 57

56

a

1.381 264 29.78D 22,t

ledc-Ign

IS. (s) below) 1.429

2

=cj.. I.Bi '796 16,148 1,763,869 311.160 91)

Southeast Region

1.209 731 2.645 201:213 nis

5 52D 52

539.436 118.437 300396 2.331

Allamit IjBI7~4113 17,7611-715015.326 45,992 232

Urlingrimi Mama) 1,144.279 10,124 1,107.lD2 25AD5 62

c.lu21 813

994954 8.560 4o

'1':3'

5

c C. arI 2D 260 1,8a 6" 39.085 211

D6 913

03

Jackson slese,sapp') 611.714 6.632 667,075 16.8591

jac-b'

ITFlorsbu

3.~,4

420711 11111 11 7:~11 12

'

'3~o :I3

ius.lie 1:50 17o.15 3D

4S.:g,1 3,

78 2,f7

central cl-daginot R. 1~766.6

2 1117.389 9.445.475 201.620 1,7112

13 3111 7.615 1.484 D66 3o.839 29B

seli2 12

.. 4'

7

GI-bir,d 2,122:212

Deect.. ......... (Werigain .. .................. 2.90 2:" ':" o4'V 7:99g 476

7,

34 1722

hinscrecoms (Imarval ..::: ;:oMlll 14.996 1.681.895 34.685 131

Lovervile (Kill.

")*

a) 346

12 9,868 111.1521 21 171

1

9.

a (Werilvirgini 537

5.3 1,:3

9 998:567 73

PZenn"g5 `2 2'

4

Mid enest =51s, A 140 95 9,5 .208 245,084 2.842

39

e 95 63

Are.. ... .... (Sculhl)~Cts) 202,738 322o 193,606 5334

cAC 2.935,695 35,326 2.821,057 75.387 813

DesV0`mmi:::,: ~... .::3

Fargo .. .... ....... ANCTI

Dakem)1Ion '242 11~155 804333 2611185 321

54

is1

91:38B 68 (W

M4-bk. .......... .... (W-sm) 1,52 .151 22.843 1.414~1,7~4 14:.1~11- 325

owns (NomasW 411 D.531 470,

3

22:19 IN

Mis-m ~.5 697 20.779 1459,24 4D.075 415

S Pa. mumecott). ....... pas 21 18.713 1,

297

.221 3DA00 32B

Son (Sol (in below) 925,240

to '2

,Co,Z,h,e,lc1a 893.335 19.958

,,.,,,,,eg,o en 10.6211,964 IM9679 10,414GM5 19 324,176 2,331

A.b,

~New Mexico). .... .... 436,683 4.6 608 11.764 85

see (f) 41ow) .............

1,68 731 18,243 1,11"5:,113 4~1:11~ 365

cloy. I, 176g5t; 3372 16

1 N7

Dallasn

2

3

,:olI's,1 4483

D-e. ......

......

.......

IS: 21s:221' 21:004:19'2 B:ION 222

Houslon .. ..... .. ... See cocow)

-

.,. .... ... .....1 3g4,683 17,6541 p29:45 45.345 260

Lane R.k (Aft If)Q ........... 637 426 7.636 611318 16s97 lot I .

New Orlesins 346.52 ~36,178 1.286.302 41,761 26,

~,Cok,La,

loads) ............

Oklahoma Qty dome) ............ ...........

1 OV8 6446 :09 971.330 31.485 293

wichut. (r4m,s).,::, 13

7 IJ20 l2511

7

10,098 '20:413

Western Region.. 70 :1 13,052. 53 500 23" ..................... .6 369 133

I~

4,11 IT

Anchorage: 997

15

1,851 6,38, 14

Bode Icahn)) .......... 26709,50911 4062 266341 8063 59

Heleda imenta.) 211:631 1:~268 2~1~0.117 1:1 12

Honol,lu ............. He-,,)3

3 "3

a,788:688

=:,yle. ..................

(See in cxsow~ 5.014M

18073 66.8Z330 315 156.37935B 1,932

(Aroodan .......... 922

'

894 ~~0:437 1~1~5:441 11:1112

is

or9 1, 72B

Podia"' ~1,c;~ 17

2 ID6 2a 270

Re.

st

322,'488 17 3,883 308,131 10122 59

Saft

460.9

4.S26 44D.506 15.311

Sar"'C""' Is

44

g7l 3,376.562 1()5:1~17 1.648

Sea"[. .7.V '4

5

1.426,224 20,848 135852

4'

enter 371

m"

elaustellunds.... .............. ~12.684 139,103

1

9,040 55

Gationxi,

en"

=oila eocertaRCAentict

1

U0D

s. cutt", el .. ...............................................0

1

3

Eted.tj1

In"

c Credits offsets ...........000o

Relaxes reves.11 imclacei 126,6B3 -32.6ac 139.108 19.0to 55

ToWs fien states not attend, above

ja,~ Caldc,

.

...... 8,550.667 141,1:7131~4 1:711~31~121 261:55 3,580

Cf Alincid 3. W.943 14

as

345 ;:~121

New YCA

5

'638 B43

UA58 5,403372 173.316

(it) Ohio ........... ............ 3.556M

'561

42g2i

1

.436 154 7"75 705

~C) P: adat ............... 3.1122.509 28,490 1,701:548

87

.7333 121

1)

T

- I. .... 5,183,714 65~062 4,947,736 162.13

"nos

I In table 4, Amount of internal revenue refunds including interest, refund amounts are given for these credits, Where

a

dash I-) is shown on this table, the number Of these types of refunds that were issued is counted above by district along

With all

of

the other refunds issued. Where

a zero (0) is shown there are no refunds for these "s of taxes.

2 Includes refunds issued in September 1983 min., elond reversals received in September 1983 that were not classified

by district before Sept. 30, 1983 (the end of the fiscal year). For accounting and comparative purposes, the data included in

this table must agree with the actual tramactions affecting the refund and interest appropriation accounts for the Inic:al

year.

Oil, Erase

16) (1)

055 03,985

121 10.243

561

2

a

52

28 1,529

"t

1 6V3

10 1,288

32 2,369 2 37056 '1 12.1

2. 2.85203

457

68

389

202

9 1,675 4 247

10, IZ979

16 2,156 1

lA79

1 94

21

1~

'21

3 1,122

173I '31

:s2

of 10.25

20

1

,:4121

2' as , 7 2.662

22

1

5 79

1:4'30

WI

'142 4.1" 513 3

17 2.4" 615 7 101

16

1. 21

17s

6

3 ""526

464

311ti

3310

1:1M

30 ~935

12 t,362

10 2,014

8213

;13 18

155

5,

962

-9 288 3 5"793

52 4.553 223

778

;4'

1.

528

4 288 6

38 4.218 50 9 2 .

23.

4

1.160

4

90

38

63

a3

29

tog

1.160 a

771

4:3'0 5.834 U

4.080 7 63

.566

51
52

Table S.-Number of returns filed by internal revenue

regions and districts, states and other areas

Internet TOW M. lodooduee airlined

m1m,r

-

eas, (States represented by single diNhists retain, in.mm, Unk

inducat.

'in

annentheses; notata to, inner states

tanuen at bottom of table.) (1) 12) (3~

fid-ary Pa-,samp Estate tin

(1) (5) (7)

4., United Shda,, 1.1.1 ............................................... 303 95.284.038 33,079.790 1,993,9611 1.585.810 3,077J55 1111415

~Atflvmtic Region.,.. "I"', 1 58351 12,753,923 4,735.037 365.778 168.147 512~566 15,009

AltMory (~ad (~) beka.) 11:171 11141 IIESO 11.988 9,8`~ 25,074M

Aagua~ (MumO

a', 7~,,

64,248 158,362 10.570 ~,29 13,02 353

Bma.n IM-ChUSOMS) 4,564.35a 2,579,173

'5

401:11 14 a0D 22956 86.562 2.726

B,ook~m sea, ba_~ 4,940. 062 7B2.407 1,0 97s 24

'699 '2

~uftajo 111:~97' 2.963

(See ~C~ wlo,l 3.195 606,941

0:11

~,s:171 1829.635 38~4112 674 71

aueungum (VC=U '09aa

1T

a,837 2;2

HankadA lwtnut, 2.7n,533'6' 1,467 2"2 597902 ".74'X4.a 21:5)17 167

711

.,.a

Manhattan Isse 00 bano.) 3.895,43 1.719974 :117 ":7'~'; 605

78

01

3

Pon- No-th ~NewH mouse) 760700 Q3,873 15 '60 1,~8 7 712 4:~117 ;~. 38 390

NowmeNce We 111shd)

22

14 4~1,1:.111 1~17, 31 005 356

norkilantit Region 13,12.3

~,4 32 ...,

.265 294373 179,178 407,497 12.794

Bell-. ~. tm.,I~od C) 3,794.31*11 2.211:5117 68 25~ 41,148 31839 5~3~3 2196

FoungoO&.-n

805 0,a 359

16 '912 830 1A08 Door

Puerto 111122 64.24.3 137 136 751

T

N:' Other 693 1.270

4~4:

..

171.1a4

Newark 2,6.3V 9250 `52

'

p Zw Jer::,) 3.488,044 1.242, 56.133 48,556 148,3 3.716

P'.radshrual So.0 bad.a 373,2628 3,055940 1,14 B.9539 78,0'41

5~083.440

9 40.633 2,819

ised:20Z3 1.808.386 638,

,275

390 "37

23811 33.9N 1,268

V,rgma) 188 5169 2,272,111 695,412 34 8~A 29,921 60.1183 2.171

hong-. ..... ..(DeA are) 4677:74 259,76, B5.U5 10,326 3.8 12,019

326

Southeast At, :a 2:2 M21481

.011

11 11~1:52737 ,17:11 2273:16

2

23

460837 14.905

alms

SO 770

1a

a

13

Z57

9, 356 25112s 62304 1595

C.=1 ~Alaba) 2.293:680 1,391,025 337.9871Ba 10 15819 115

9

'

2141

IS

a :1~

2181,6 13 847 3`1:9,7',B

J.O INonb -1. ... ...4':.2f) 976 2,376: 96 67751 .728 Isla 64,967 1.953

J=- Mourn.pp) I~462, 67 861.850 216.324 7:11

1

11 472 21,402 689

Momult. IFV.s)

9 for

97

'03

a 60,103 20 ~3117 45

,,AN storlin (TON,ussed)2 .3:.1'4 7311:4197a4252 2:' .4"2:' 7~ 716 22.119 27,336 389

C; 0.1 ... ... ......1 :215 12 122~1:11 3.911,297 237.044 16132 327.600 10.739

Region f~a '66'4 :a 067 592.997 38.880

24

-in bai~k). ..... ....3 ~520 3,:173 44:21~17 :707

12

C

.. ...... ....2 51

7 70

,-law See 4~380.2742

7" B":7"

:~1~11

Dimon. ........ ............. ~Mrcmpn) 6.010,352 3.527,05 1,W 5. as "63 a51.561 101,151 2,

thdrardepot's Indiana) 2~262 1711:,2312 :3161:1 4,2741:11 ~, 566 4 260.620 2,50

i-OkasIlle. ... .......... ... (Kamocky)

SO

0967 2'1,'412 23020'4 ..112

1.

07

'PeNensoorg ... ... ... ........ 1W.s, Virginia) ............. 1.138,353

664

894 209,36~ 10,586

9.

at, Re O'S 23 16,9~9 502

aNsf 23,04 t2. 4.6

a 208~

Abeal.7,7 531,78 '277:`a`

10.0 344,60 1392 399,162 21,100

~Soarh WkW 6~3, 13

U'5'

06, 82 5335 5693 0,203 619

Sek~b ber-) 909 3.531,9

1.1

73,497 113,285

as 2.244. 68 1.2163 66 W,ug1 661 2~ H1 TZ1668a1:'531

Fag. ....... (Noun ""` 5a4,'754 79".085 111,243 5,630 V34 043

Mrw.uk :.::11-son)I J.3 1,939,828 691,196 54,177 28.7. N,

1

~11 Sa

"`5

2 SO

Coal. Nebraska)

265

2'

211 7,1:171 11 11 13837 25.158 1.693

'42 .. :.

3 4a

S Lo,s .. ...........

...........

(Mnadual .. ....... ... 3SWass 1,S7a

10

:3 271~ 1~2:~21, 2:,31

si~ Paw .... ...... ... ... (Musestes) 3,053,262 1,715,185 56B,43507 ~4 32~3

S

72 87

San 2:~l 113271 29.176 ' ' I V

See (N) Nsiow) .... .... ....... 098 25,385 2.00

S-M=2 '3s:3.'S -307 ill 161936 210,077 275,9

2 438.282 14.763

Al~arque .... .. ............. (New MeNco; ~~:1271 .111 150,577 6.558 9,993 14,882

Aus. ..... .................= (1) beow) 3,311,

'.

" `7

529M 30.5D9 36,678 49.693 Z'0'27

=n, ..... .. ................ 405X6 212%60 64:0267 3.233 6,4050 1:711 259

w) 4:4151:3121 2. 28,265 819,396 ~,W 69, 74 a,

383

2 70

Don- .. .. ............ jCotonufo)

1

6 :1

.......................2 64 68 353,270 398,633 26437 38XI 53.37

"a

........... .... .....2 '711

1

670,221 379.t33 25595 36,743 60.398 1.6312

Lmho ROO Aukanaas) :47a 818472 275,263 ~91.W 24.311 87

..... .... .. 2,817.N79 442391

3

It-.) 12 1,628,048 171" a,0 hokras~q 254

............. 2.369. 27 16112 1.278 994:20 427.691 20.856to 29.127 I' 41:21a2

yr.1the ... ............... K.Nal9 803 428,88 23,590 17.6363 2,102'3

~eslRg6 ..........................I ::~: 33365 16,926 3'1:7'

A Wage .......................Waskaj ........ ......... 3761, 16 22":

149 U290 325 330,512 409.406 6~591 22,09

66 31.650 1.138 5,817

75

go.

...

660302 358,251 111,932 5,037 9.545 12,50 434

H mas on-) ............ ............. 66~ 72 33 ~2 5,590 8,3523a:071 511

Honoluk, .............. ..(Hawahl 795:2483 444347101 14'~13'2 S.DD4

8519

; 66 603

Lost Angeles (a) W-) ...........- 11,561,999 6287.061 2.3 7991

'

158235 205057 8. 67

,no- ........................... 2.126,W 1.165497 4'22:7D6 2124 22,056 11:a2l

1

11ml1

2

US

H2 1XI1,770 428,105 113,834~ 24~1~12

3a

1:41

Re. 666 Is ~02.899 100,480 6,12 7~

3 14.4930B 24.57

11,

.............. ............... 943,703 554,107 11,1:217 1~1:11,1 151,121 20,273

San S.W!Nyow) __ ..... ..........

8:219722:114 399

4.a7 7S 1.

,:106 411 1.a 427 110.853

2

1

97

Seattle ................~(vVamoglord .. .....................3 047 774,99B 63DAS2 30,793 40.522 54,696 ~524

Units tor states -1 .1ume. arta10S93,480 4.183.207 263,662 315.910 :2 b ":V 1

.11

C~ IIIa .. ........... B.2 :241 4752,869 1.656:773 141461 75 140,450

a

3

1 189.576 107:417

ill~de~ CNE",1Y,11, ..........1 111.423 :11

471117!4~7,6 5 56

'71'

29 320.201

a

~~2~14

ONO .......................... 7.504865

X

1:au.78140 91,416 .01 4,7684

parmaytk~ is ........ 8,156.668 4,

864

326

1,

767,343 141.112 1,411 91 71:41414

TO.,- ..................... 11,134,683 6.244.893 OB 1728.075 110,492 142,05

4

6.379

Column, Counteards:

12, IS--, Immis fW. 1WA. WQEI~IWW. a- I--

4~ F.hmhowa the4 nambe, of 1040ES Uxuanmls filed. Calressomer's Annual Reports M, to 1981 Showed the num of fiders S(61 Form 1065:

MmItalas FF:Mms 71120,1120L. 11 20M. 1120S,1 t20POL, 112OF andt 120H.

(7) kids, D6"706NA.

Table B.-Continued

Imnon r:,e,,, ,g,o,s and 111111Cts. states and

,the,, '. (States nephesented by trogi, Nstri

ind,"aad ar P-mmen- loodaW Other stales

shown at .... at Not,.)

Unit states. four ..................- ...........

Nsalh-Allerific, Asia" Rag,mi

Isee (C) W10%)

August' IM ne)

Boal.o

Buffalo S.' b~'

Suring- ~srhord (V-mq

~C- wlw)

Malhalla,

POnsmolth

Pro.- (Rhode Island)

sfid-Atluad,c Region.I

B.111-he ., Imarytand&0C

Fo,aqn pu,,,0&,-uans ...

Other,

Nerwa,~ ~Su 11tad,l

Phmdo~a

(0)

Or-)

Pms-gh (See (a) bel..)

R,C .0.

SoatheasMR

Atlanta (Georgia)

5-9ha, ~Jiuve. IA abamal

South Ciaofna)

G-sooro ~Niimh Cambria)

'acKso, Zsaaaspp')

jmksaw le Rands)

NasWhe (Tonna as)

CenUal Region.....

Cin-nal,

'

(it) brl.wj

Cta,al~nd RM(d)wlow)

Denial =,nqarj

findranapoa, (Indiana)

Lous-lo harl.ky)

PaukmsN,R (West Vagkirs)

id-st

Abo,deal flegm" Soulin bMluila)

ChWV,o (Sao b) below)

Dds ..as (lows)-

Fargo,.. iNodhOakotal..

ker, I..- ..~ Wwo ')

-

Omaha (Nebraska)..

S1 Loun,-

S, Paul.~I.. (M-esitte)

..,

S-9held (See(b)be.o.).

Region

I .. ...

At.,-"' ~Nuw,M nCO)

Au- San ') oetow

Chay"or's Dellas

Mus-.I ~Sea (1) W.w)

Ldl

a

H.I,:... Arkansas),.

NewOoes., ., ....,

Ok h-Qq~. .. (Oklamme)

. With. - I ~ I. (K-)

estean Raglan A -age . .11 (Alaska)

Boso . - ... . .. .. ... (rush.)~ ...... .......

Holem, . . . (M~Naml)

Honolulu (He-,,).,: .. :~::

'hoZel, !See (a)b to Los a a W)

P.nl..d.

Reno

Sat Lale C,ty lure,)

SanIt Fr-ac. fSu. (.I below) ........ ..

Seattle

.. (Wiisnkmj-~-_, .:

II (C.10

..

Totals for stafts not shown abawn,

Gift Employment E.,Npl Employee ATF,atums E-aeunnus SAP lemental N-miste,

it. -es organization, plane d-mR, NO Namne,

(a) (9) TD) (") (12) (13) (14) (is)

Wage 25.536,768 437,026 757.379 5112.391 1.009.7119 7,602,245 30,135

15.11f 3.511.0.8 66..19 114.561 65.509 98.3611 982,040 3.567

1.179 201,8613 6& 4,753 6883 8,673 5~,575 146

~59 126,516 2,709 2.376

~ 439 8,3~5 29559

3.002 623014

'

20,066 9,314

U

162.543 US

1:971, 1~1~7

"'

5~'.V 20,591 895,~75'9 20 ~773 596

2"

3ti, 7,96; 11536 13,029 17,61 W3.910 427

243 77.073 1,498 :114

3

1:4"l 62

:0111 571

20

:a7~

ls22 377.261 8.D97 14a f) 563

'11

3,152 111:219122 11171 1:~1~17 7:47 1~~Ial 112 1,721 672

3"

1,~ 2:"6

22

2129

61 ~,:a '23

3a, 109.637 1.787 2.982 2.052 113

47

11:111 161

9.620 3,363,033 57.252 3:11

, ...

7W 20.06

1.711 141 171 11.111 'ON", aI9.1TBJ 15.~141 ~5.6:61 312

1

88 'at 043 603

862 3K

33

5"

17.60

,

167676 114 6"B 330 7~ 2AQ

'9

2 ~al BONS 11 0~' 213."~ 13Z 272

17.555

17' 4'4?7

'4

34A as,

2.027 2~~21 Is" 23.7" ~4% 1:111 al.3 45

97 30 4.7 a :11.' 26 5Q1 06 ~46006 299

939 5114 734 8,730 14,0421

1

'71 11~4~76

2

Z91

1:7

':9

a

at

7

13.947

4,0

"Js'

f17 ~:51'C 2:65

1'

259

3e1

e~

1. 722 143.64D 1.047.95A 66

;:.715 1"el:,131 7:;~'l

" ~7`1'

12:1" 23 589. 11 140

366 ~17

,

4822 7:5505697 ~D61 a,11

4 ~3 5.W2 6073

a 401

87 325.846

2,591 650,953

a 53

8

67~ 256.953 ~5131 1Q28 12.670 2S 08

1K 02a4

4,144 7,709 11~11 51 102

3

'1 7'

4437 31141 11:~711

3~ ~,:511

'0

:62, 0:a39 10. W6

1.34~ 471

5 666 20,969

103 DO

glass 20%171 1~1131 111:611 80.143 139.61. 714.012 70' 1.427

1.491 424 .3

7 1.

547 10.367 117

1':" ':9

3,

6" 23

24

1

;~g 5'

4

2 "1P21 17f) 142:40037:7141 111 31"' 223,1'7" 376

1,111 107:;Il 142:82' :14' 12 38

..

34.762 112,656 271

1.

'0a 3~a 47

6477

,

27 S~653 20:1%1 7,2~411

13,

'321

11

'

714 3.153 4,097 6,231

'023

780 13

16.236 3.~98,953 76,777 14 12

102

171:11~1

10

6 :3 125

V23

7 S2

7

1 92.975 2,193 44, 3:a 1916 33

2.828 121:441 16

8

32,065 14.W2 21171

... N'

61

1,683 356

a:1

607 6987 10,0392

:~la

Q a'

B.919 21,309

34' 753 ..

3

315 11529266 112:4 14 24:7'68' :7 31,

1 771 213826 4.4 60 305 1"

56

4.274 5.998 16.3 4261 3B

695 534,703 11,441 12.18a 16,69, 25,56B 118490 3 13

2.233 452,097 tl.559 14,422 11:111 21,7113 115~IB

102

1 317

7.951 6.514

7

2,

12.94 VS612327 53.897 563 96.53220, 17i,'607 1.4358

117 141:2

T

1

2630

2'0a

157 '. 46:a13 42 1 3 N 4

2. 431 7~~31

0~

08a 15 15 21:11% 211.1U 212

489 1.273 328 2,747 4.851 25.332

14:'5 '2

14

2,:431 7af? IS4a~ 07 2 11117 7:3 11

9 :13 1.111

0

3

217

39 22

"J'a

6,19 14

2

378

S~

.927 27

'052 429.694 4,599 12,512 'I'll 4:,717 2111 39

80 24.095 3.540 3,769 13,45S

~, 3,

62,494 140 1.

21 463,504 5.027

1

:428 12,227 19,423

' "'

56

469 361:,0S l 34 7008 103 19.887 257.780 55

H04,

B.

a4a

6

05, SOT 19.127 81.727 77

13,661 4.590.902 11,472 174

7

647 V31,174 2.126

"

1

79

:Nl

10" 163:039 44.263

Q

'24 '2'

533, 84

311 114565 2222 2,457 3.570

1

:562 304762

951 119:7312

1

1~211

54%

62

, 40: Do i's

:7al

s,

I

887 112.322 46 "1

40

Z3~9 50,941

3,356 11 1910 64 545 24.152 71,971 22.719 31:~217 1140:1 1.11,

295.983 4.547

D059 6,9Xa

!ia

2

32 16

1.603 32~,426 6,178

S

B73 9.280 17.440 128093 34

3

58 ':S 1 98.838

2 2a 1:4.111 ~2: 39

;:ND1 21

2

,

36

5

14B.619 321

1330 1,164 711 20.532

50

1 ~~21 29,665 39907 411, 15 724

224 505336 10,027 13 4~ 11,30B 27,500

'ea

.232 9,

ja~ C1 1,rutWeMa. .............

6:68 2,814.256 44,684 1322.231 52,384 78.124 1.027.037 I.B77

fc~4 111 1:~1.127:1'

2' 7" ':~517' 24 4' '~':~7~'2 ... 47' 2,0421 ,,I No. Y 1 9

03a,

211 111137 7. 3S:2741 604: 66

(a) Ohio 3,472 1,017,399 22:0,3 42.320 264930

4

70

2

6

58,

P. Y1.. ...... 2,980 1. 1111 11 1~1~1 1,1:.1 11460 4a 252266 755 TO a0:a s 5,593 "52,201

23:2,

19, 42.523 76.206 766,035 488

Wumn co'houts:

~,O~ For 709

:,C1 d~1F.,~1940,940PR.941,941PR&SS.94]E.942.942PP.943.943PR&SSaWCT-1

ctmesFo,,s990,99OPF.990T.990C,5227aM4720

11F.;N1~~ 7550.j 5500C. S500G, 55001 and a5DOR

0

,

.47'5 47D6,4707. 4708, kWd~xcisem,ret,,~aWto~ccoe~oww~mlu,~a

z

as hoes Forms 7~6 730 2290.

1 IC and 4638

Farm, 1040X,

11

MX. 26118, 4B69.704,7005,1041A and 990AR

(15f NaAss Forms 941M. 94INMI, CT 2,9908L, 1042.1120DISC and 720M

53
Table 7-Returns filed, examination coverage and results (1983)

R-ma ..aimed

C

1252

I Filed T.. Service

R= Inod - cannna

R`=I led

Individual. total 95.19,000 277,945 1.0011865 147.850 1,427.660 1.50

I NOA, Tor I Wer $1 0 On

Nw 1040A.TPI-IrS10,000

25,168,1300 7 7,929 66,799

162,000 8,517 37,735

6.910 81,63B .32

14,790 61.342 78

TP:~1~01 P 0:.W ~vn 114121 1:11~1 I I 1~11 1~3:111 116:11~1

T

in 2, in"..

10:,63

2" ~I7:I , I 4g,

TPI S25,000 two, S50,000 20,332:000 48,032 ~36,905 45,983 530,920 1. 1, 1

TPI SSOPDO M 4.425,000 tO5.733 96.882 15,723 218338 4.93

Scned C-TG I vn~ S25,000 1:,71.

0 4' '37

1.63

SCWd C-1 G

$25

,,cc.loAJ. C-TGRhR $1 DO)v ~,$1010.01)0 97,DO 21:2 a 867 12'7:4 98 12:~ 21 5121 63 .2

00.000 and over 945.0000 36,938 18,287 2,624 57:284'39 '6 12'

ScheduIdF-1GRi.ndiv Sc S25,00)

lo' 1'

713 4:1 1.52

3" 1:s 1:e

1.

hodui F-IG S25,000undo,$100.000 101 2 s

0'

4

'.

137 2.1

00

9,

S.W.1: P-7GA S r DDDOO ove, 236" 5,433 3,440 691 4

2

564 4

RdUC13,y 1.962,000 7.982 321 - 8.303 .42

Partnerships 1,499,0DO 35,137 378 36,115 2.41

Pernorm Total CO,enige

Conodeatiour, livull 2.364,0100 95,950 85180 3.64

A-11-pleted 140,000 3,893 - 3.893 2.77

Under, S t DDOX I 1,092.DDO 21 411 21,418 1.96

SlOODDO order Sl ml OB7.DDO 30,617

6,600 3,815 3,815 57,03

$1 .1 under $10 Id 193,ODO 19,139 19.139 9.90

SI()TWiIdv,$IDD.i1 32.01)) 7,098 7,098 22.47

$100rivienciover

Small Indian- 'ovi- 567,000 7,126 7.423 U1

I-I In OISC 13,0DO 1,416 1"16 10.61

X617 345

Eetur., tordal lullog 21,517

Groia Ihalc- $1 m!

21.517 16.94

119.000 15.873 15,873 1336

Gron. und $r on! ..or S5 It 8,000 5.120 5,120 0,67

Groin, esurto $5 .1 .. over 1.000 524 524 90.81

wtt 14,1100 3,023 3,023 3.59

In-.. emoo nogri.,owl 1OZO37.000 441.033 1002,56o 147.850 1.59r,4,17 1.56

Eluoll. T)81000 51.3411 5117 - 51,935 6.51

Enopi.mart 2S.7:16AW 2Z766 3,136 25,902 .10

wirldhill profit 13AD 3,901 43 2.667 6,611 50.45

&Ai-IWService come, comectiona

Note: Totals May not add due to hounding.

'Total positive income.

Total gross receipts

Includes

1

3,000 Forms I 1 20F not allocated to corporation claMs.

4Balance sheet assets.

127 - - 127

930,215 230,215

Table 7-Continued

R-romend,il additional tav and penalb.,

(',, Ia-.. bd'-)

Average - and _nng,.,,

behan, Per Nnum

pan

Rev.- IT, service 11"anue I.. I.- Revenue T..

agents oil tors centers Total ganhi inniftor. i.nl .9-1 -:111-

$2.848 $992 U 7 $3.687 S10,248 sirso soni 10 19

77 38 2 117 9.676 571 ~2 is 3 63

4

.9,17 ~79

111

217

ind3widinvi. totel

17 1040A, TPIP under SIOODO 25 Non 1040A, TPI under SIDODO

8152 71 10151 3 15 2 20 TPI III

11

2 1

1)21

1

52

2

330 10

9

$2 iver

172 111 15 518 3,5132 758

66 5 To,

S,101.1b11

IN $25,000 under S5DDGO

1,572 273 7 1,853 14.B7l 2822 439 8 25 TPI S50 OW am over

57 2 222 7 2

7 3 1.2 Senedul. C-TGAr undcr S25,000

'55 71

':4'~44

~:117 320

91 Schedule C-TGR S25 DDO ndr, SIOODOO

~2

2

,

"1 14,930 3.177 618 13 23 Schecive C-TGR $100,000 and or

15

17

11M, 579 2'112 ;4 27 P -TGRr S25 000 4 837

3

3 screaule

5

5FC"""S25.()G0 undoe 1W000 1 3:1" 1.112 111 12 11

SC TGR

nodule F-TGR $IDO,000 and over 1

68 2.07 20 27

49

Fiduciary

P.muninhuni

7,601 88.398 -

19 -

C.Noomfich, turner

2W 201 52.375 19 Aswis not foportudi

53 52 2,481 24 U.. S100,DDD'

176 178 5,808 22 SlOOPDO under Sl mi

464 464 24.249 15 $1 IJ under $10 nI

561 561 79,096

slo .1 undive $100 red

6140 6,140 1,609,172 3 Sim .1 wo or

75 75 10.097 32 Small bum." COM,

1,322 1,322 61,446 Einal., ohaI

220 220 13.835 9 Gon inoruc under $1 red

296 296 57,806 7 Grms asure 51 ml under $5 MI

807 807 1,539,320 7 GM$3 ealatO $5 111 and Over

67 67 22,070

11,92A 993 47 13,0n., 27,150 - 316 15 is I-re., asue. and gd,. low

78 - - 1~515 453 - 15 2 E.d.1

29

2 131 5,67s on

451 - 45

.

2 115.5al 29 412 44

70.914 - - 21

EmPiolneent

Wardfail profit

kill-fle-,

420 420 - 451 -

Service cienhir coinections

Service center no-change rate by class is not available. Service center examinations resulted in a 19-perCent no-Charge

rate.

35 Forre 1120 DISC

54

55
Table 8.-Returns filed, examination coverage and results (1982)

flat.. ,oz

Cy 19BI

Returns, examined

R=: aurfily Service an,- Total Pe,.nlcoverage

Intlividual, toW 94.013,000 285,5M 1.066.557 103,173 1,455.256 1.55

1040 TP11,,denS10.000

Non 1040A. TPI now $1 O,ODO

26,520.000 8,567 80,975 3.909 93,451 35

8,168.0D) 10.48, 56.683 15.983 83,147 98

ITPISIODDOUMV S $25,DDO,&=Ie 21,189DDO 6275 100JO3 11,670 120,N8 .57

TPtS25

~M. S25 DDO coiroler, 11.251 wo 24862 216A88 34,482 271:01~12 245

.000 IndIr S50:000 17,668 DOD 46,604

2

pi locoo 1,433 24.059 5 90

TPI S5D.000and -

3305.000 100,456 81.004 6.242 187,702 5 6B

Scrodertat C-IGP I-S25,DOO 1MI'Doo 10.108 'Br934 1.7os 30.748 1,68

S.loC- Sch~a GRS2 .000umer$100.ODO 1.747,000 27 39916 2.221 69370 397

T

4~231

C-TGASIDOoDO-e, 921,000 3 926 18,355 1,403 54.641,1 5'~

SCW is F-TGR under S25,DDO :68,000 2,134 3435 59 6163 167

S.hei F-lGR $25.DDO now SIDO.DDO !NoDD 111 6, 17 581 11.326 2.15

Schookil V-lGR S100.000 and- 219,000 :224 ~142 323 10,09 4 88

Flauldury 1.944.000 M87 914 - 10,301 .53

pit"..." 1,412,000 2Z979 105 23,0134 1.63

C-.N-total I Z279,000 107.705 - 107,705 4.73

Assets not oplared 144.000 5.359 5,359 3.72

Unteer SIDD,0001 1,C35.ODD 28.116, 28.BU 2.79

$ 100,000 andia $1 Mir 070.DDO 39,024 39,024 449

$1 iniaxi.slonxi 185,DDO 23,296 23,296 12.59

$10 Ma .-, $100 .9 30,000 7.158 7,156 23,86

S I DO hel and over 6.ODC 4,OD4 4,004 66.73

Sanall loussress, so". 547,000 11,7216 8.726 1.60

Foren 112001SC 7,00D 1.396 1.396 Is."

Estate. total '"M 24.344 143 24,497 16'n

Goardlitatirtunder 1 .1 139.ODO 18,863 137 19.000 13.67

Groes "Is 1 .1 and over 8.0DO 5,481 6 5,487 6B.59

Call 190,000 4,454 58 4,509 2.37

w-, aturt, am gin, wi IDO.538,DOO 464,514 1,067,777 103.173 1.635,464 1.63

Erd. 970,000 57,396 2,792 - 60ABO 6.20

Eariploynext 25,026,000 3t.712 4,334 36.046 .14

Wandiall profit 41000 607 - 607 12.0

All-Ifidedit. 25 2 27

Sw*ce center cornotiont; 716,193 716,193

Note: Totals may not add to rounding.

I Total positive income.

23 Total gross receipts.

Includes 9,000 Forms 1120F not allocated to cotporation classin.

Balance Sheet aSSOtS.

Table S.-Continued

Recorreatended additional las and pensi Average 0, and 11-herril..

lk, dions .1 d.M., . penalty -- p-ent I

R...n.. Tax senne. Rewux Tax Se-ce Revenue Tax

agent. rdarxx mlers Total agents auditors centina agents auditors

2,1.3 00, 31 2.075 7.505 751 364 11 20 out

70 1 115 8.,66 543 2DO to 18 1040A. TPI I under SlO.DDO

63 26 3 92 6.058 455 185 16 27 Non ID40A TPI under 510,ODD

21 58 3 82 2,520 579 248 Q 19 Wt SIODDO ndar S25.000, I-1.

68 120 10 198 2,731 555 291 02 TPI $10.000 un- S25DDO, ..Pl..

142 286 6 437 3,057 (W8 336 20 TPI S25,000 undo, S50.DDO

1,069 138 3 .230 10,841 1,705 468 9 29 TPI $50,000 a. or

41 17 1 59 4D42 895 451 2 ; Sc_ 'Choose C-T"'u2~all2'

123 54 17B 4,526 1,362 427 '2 a C-TGR S25 CDO W, 00.000

416 47 46x 11.90, 2,563 620 to 22 Sc-le C-TGR $100,000 a. over

4 2 389, 1.117 11 2210, :30 SCh ule F-TGR unce, S25.000

'21

SCWU,o

is 5 23 1257 7 3 Schdue F-TGOR S25,000 under S100.000

87 4 91 12:065 64 407 9 26 F-TGR $100.000 am

7,221

M 0.3 279 - 21 6

36 33

7.221 67.042 23

Fiduciary

P.mi'max;

Corgo.h.n. ..tell

202 202 37.683 32 - Asse. not r.,,:xned

71 71 2A65 Under $IDD.ODO167 167 4.268 23 $100,000 under Sl il

3119 389 1601 is S, asd Under SID nxi

565 565 78.969

5,827 5,827 1,455,346

S 10 nxi under SI DO

Sloo Me am

42 42 4.803 37 S-11 w754 754 3019511 4.054

38 Fone 1120 DISC

9 9 Exhin", hhxI

259 1 259 13.729 3822 10 10 Gross extua under $1 nxi

495 - 495 90,253 9,366 6 - Gross estate SI ml and over

85 - 05 19.021 1,255 21 Is

10,283 802 31 11,115 22,135 751 364 15 20

Gift

I-rx raters and gIft. total

71 1 - 71 1,242 217 - is 8 Eli

93 2 95 2,926 4112 30 10 Employmant

457 - 457 posol"I - 69 - Vereptall Profit

2 2 311165 Mi..IWn-.

268 268 .

. - 374 - - Serv. Cernin -ectiont.

sService center no-change rate by ciass is not available, Service center examinations resulted in a 17-percent no-change

rate.

56 57
Table 9-Additional tax and penalties recommended after examination by class of tax

and by internal revenue regions and districts and other areas

(in thousands of dollars) -

line al-inni-egiond,diStricta,

and=... Inalina

To.' .. . .. .. ............... .

Nontin-Anana .. ... . ....... . ... ... ...

011,11-Ad"lic .... .. .. ... ........... ..

Soollne C, I

Mid

We$ M

N-t,Atlaroi, Atign.:

All

Blok" ~ ... . . .. .....

sunaw ........ ..... ..... ............... .

Miathinnin .... ......................

Ponan-th .. ........................... ...

Pro,adadi,o .. . ..............................

Ando,n,IS-Conw, .. .- ~

Snokng-Se-Cen. ...... ..... .

.."onficAligion:

Banandre ..............

=0 at,.................

slauddeant P41.dV W-.§il- Cenl~ .. ..........

Region: Ankinta

G,denaw ...................................

J.,aon ............. I ...........

jo,kson,il . ................... ............. .

,,-he Afitinta So-.-. Cente, ' - ................ - - - .. ..... -

C~U or ....... ...............

I................

0.0 . ....................... ..........

Midi ................. .............. .....

=IS ..... .............

Centel .......................

Midwest Reg on:

Allied. ...... ................... ..........

0.na .............................

S. Le. .................. ........ ...........

St. Put ............... .........

sanctified ~ .......... .........................

Kanse, Q~ SI-I Conw,

sixillnew., .0-

Alma, lig .................

A .on ...........................

=. ..............

Howl ............. .........................

Unit, Rock .....................................

N- Od,.nk ...................................

Oklad- We, . Oty .................................

AotlriSewi6~n - - * ...........

Washent

Region:

Antonio go ........................

aodd ....................................

H ...........

H-Uh. .......................................

=at ............ .......................

Ponnaw

R. ..........................................

&,It Lake on ..........................

San FraSell.

0

Ee~d;~ta. ......................

Fig= Service Cantor ................

* Less than $500.

swo.

Total lndl~idknl fidlicl- = Chaplet SE.I.I. Gift E.Cis, En,plo, "ll"not Windfall M...,

Y Cow -t

.,..n

13.734.933 1887,316 62.047 7.600.501 74,999 1.322.

T

66.849 78.049 131.08 W.965 451,979 9.M

2,7M,394 574,880 C692 1.904.227 7,246 113.

""'

1:213 912N 23,2" 3.1321 7 6,137

1.981.723 464~440 1.630 997,613 6,444 64,41 '240 11,628 31.397 1,374 393.376

1,713,608 535,746 7,172 467,726 1.493 677,744 6.760 9,520 6,56, 109 249 788

957.452 296,372 3.490 535,6W 6,232 71.156 16.902 3,661 14.3 2033 1312 I'll

1. 954.787 410,172 1.954 1.349,W 38.761 92.293 11.678 13.775 31

1 .:.

.17 -

Z503,970 624JM 3.239 1.644.168 6.2N 4 1 t,279 571 16:17 33,773 5.398 13

'23

11

1.916,797 991,695 35.1170

710

373 8.616 141.534 1 1:288

.

553 7,567 7,364 11926

2'.

13

24:, 11131 11:17 135 6082 1.13 11 579 236 182 7

74 06 155 13438 - 3292 208 1

447,3 71, I'M 08 134 13.453 383 185 582 363

ni.lat 114,720 605 1591 '3'1 147 49 11:5.1~1 1,27%1 1 1143 17 3.458 : 5,137

'2: 12 2~7 2 4~1 26

5

1;

2

98 - 2

7 1~2' 2:75'1 '4 '3:13.

"

5D5,305 60 " I

370

1,227 42a.128 195 1 M2 6'7'8 2.4306 42.

I

26B,~73 232.769

4

.71 1141:1 1.11 11:14,2 1,27B 6438 1g.glB 5

26,162 936,

4

0 1 74' -

41

36, D 15,136 59 19,606 38 73,1 16 71 780

3.762 3,762 -

4,375 4375

209, 12 60.241 132 109,240 632 16,~137 401 119

140.9736 37.970 . 77,949 - 5.725 4'0' '1 '40'

'8824

Bi

410 24,:s5I 151 112:,711 1, 1 111211 114 1~133 247,1 1.2111 1.181

66

96B

I ~5,

IDO

g'.5g 11,

'4

77 2

-

314,639 41,519 265,568 I.DOQ 4.f 149 - 2

544,062 66,730 338I' 60,2116 IID 8, 111 I' 7,792" 5515 1V I.8D2 393,374

97-297

':"3

22 89,191 462 798 270 66 35

3.572 3172

111:77 64.483 .2 107.247 11 171:~121 1,405 1,514 6793 lag

I

Is 111 511 111 11. W

g72

56.,02 37.72, 476 22 64 596 895 11 4

41

-

-

141,160 42'708 62 a.:44 3'17 4,SO

1, 121 211

a 1 5'

~s

NO

15,763

46,632 16 1,007 48 5,C58 356 627 114 244

1095.136 291,266 5,111 141:,714 71~1 1,1:7171 4.121~3 1 2, 54

04,831 35.945 Is gg

03

12 7, :95

857 2A37

5-B6 5.286

.936 5.936

130,492 34.029 183 71116

.. " 17' 54

017 1111 2.03'

223 323 45.151 3'

9. 1

50 096 289 23,128 1 ,

196

484

:,28

211

275,075 99.333 315 149:830 I,IBI

'1.'21 ,

672

1

~241 2,585 495

110:21~1 11,311 1,954 74,890 4

'0

1 : g 459 3 41

~069

1 "~ ;51:111 4

Il 417 859

11 17144 42 IJB3 291

27.979 14,618

871

6.794 Z036 21M 82 470 212

1.098

2,630 2,830

13,D32 8,235 4 2,634 326 1,526 12

725

9 ~

982

151 244 256 66':1142 1.7153 1~1:6501~1

1

.733 4.439 3.50 3O,B66 - -

73.157 26:868 28 33

74

14 11() 421) 313 21

'11:142 111

'1' ' "

I g2:3 '27 5,43 2,1 1 101

.3 lg!:~

5

76 58 89

1

1 7,3,6 2 7

,

421 1,580

61.427 15,303 665 35,815 958 7,416 83', 201 225

355,190 74,655 211 235:~114 21.1

8

14,133 1.611a 599 1.1g2 199

223,!71 53.95B

3lis

14a

7~

529 11.612 3,073 400 5.616

114 418 3o.188 323 63,322 226 14.446 2.669 1.703 1,315 19-6

5,611 5,611

2z,e36 13,790 6,173 669 1,611 86

190,621 88,168 247 M 77

;93 83

084 95

1

3,

"'

I

"

111 Uls 731

22A38 12.574 .7.467 - 2.22~ 11 59 51 - 33

365.034 103.390 687 -

"':

703 548 23,356 1,949 313800 328 5.398 9.755 30

19

.661

""' "

gI,

1

611 2.511 1,273 1.2

219

-

III

-

655,

",

12, 461) 116 412,50'42

473 s

.

1

56

111 2

1. 47 8.1173

71.111 11:21 49 45.877 29, 8,113 239 2 '~l

I

6

ggs 49

5

3'

6, 1,442 111:~73722 17 1,112 716 391 594 1.02a

316:215 UZI see

2,1

96a 24,624 , 157 2,771 1.434 30 1~13

4

6 3:206

:1

128:51, 31 133 59.A93 65o 7,7135 341 937 27,3D5

I

60 566 1.094

28,929 22.651 251

"

211 767 41D 411 51 61

21,262 16,004 131 2:432 I'B15 50

18,869 12.328 1:4,11 294 22 240 3,761

..

"1 3772'

31,748 13.767 6

lot

32 123

s

77 136 191 196

907.1 as 455.022 29.025 343 .029 3,880 65,639 886 4.348 2,11 856 1.817 334 12523 55.006 1 .

461

16.894 634 6,7131

618

493 178

-

178

94:164 4

3

1,85~

'1 7

72. 3

1:8'

21:71 2.0

1

61, 622 1,D02 246

05 7 63 532 52 1:470 4

42.

139 24~7,19 87 15,755 35 (IN 2 1 ?2' 4'!'1 - 1.~ Is437.

1

14 12 452 2170 156.597 289 37.1 4 3. 25 872 1.928 5,133 -

1. 7

167217 682: 573 429 90.221 30 6,5!"7

5,2 304

4 4

'lo

No 468 524 1.375

7:6'11'1 :651 -

Table 10.-NumtAer of returns examined by class of tax and by internal revenue

regions and districts and other areas

Internal ne,nanue region3, Win- an.-...Can'..Su" Total flowidual Pi Fiduci. Cono- C"Pl.rS Eirele

Man, wy ,,I-

.in.

Total . . . . , 1.720,450 1~111 71

Non-Alkind., 111,6715 '99,469

Md-Atlantl 209695 175,036

a..... 211:~l 1, 212:"71

Untoill

"~ 1 '37

79

Madannit 212,697 170,444

s".. 1 218.255 174.258

Wind- 400.645 348.614

ND~Atianni, Region;

Aloany 1 IX5 9,496

~g- 6.584 5,096

B.- 32,535 22,731

B""ti

":'

Is

'l

Entail, Ig lol 11:18

2.981 2r60

Hirtlad 20.369 15.773926

Manhattan 55,853 43,102

P(an-ti, 4,915 a.035

Nt-l- 6,761 5,421

Anw,e, B'ookiia_I-GenteF 161,411 1.4 1

S.,- Cenia,

'394 16

.393

MkWisith"Region.

Ball-C . , 32,144 24.977

:,

1

=Owalkins 6493 12,B4

63:928

52

~9433

Phtaidelpla' 34:11 29,302

Rnsbagh Is 75 12,912

R, illaond

" "

15. 11

4:'131

Ie,,~e Cente~ 13 1 B7 13.187

souttwast Region:

Atlanta 38.890 3D.073

1152:47"()s ~ I g2'1

G,-~' 12.53,l 27 Ba2

J.Ison

4

Jack~ le 12:771,1 " 1':3 62 1'732

Na-dl~ ":744 11 24

Agania, Semce Gerap, 64 14'

Mnaan,aa Se, C-W, 16,817

6

817

C.nVW

0-na", R V 30.000 19.972

o-id,d

36

1029 29,404

oneon 4 4%1

21

875

211

L-nile .. ........ . . 17,325 14,722

'

:7. (3,1111

=,me 7

1

41 7,141

Midlen"dlRion,

5046

12.2" 14:'! 1

Is 446 11,

Fa,go .. ......... . 6~710 5,072380

W-4m 11121 271:13

0-. 9

7.

571

S, Llka, 26:284 21 g13

St P., ..... .. ... .... 799 24.535

": 11644 1 13:111

In-Ce- 15,120

1

20

.M*,,*n- MM_,.

8.657 7.543

Msta, .- . .....

2'

220 22, 5,1

=n. 5tl

4

,1:71

Dn.a, 23:'1'31 Ig.I01

H-ton .. ....... .. ......... . 21,706 17,462

Win Rock 42.536 10518

Ne~ Orleans .. ............. 23,81 ~ 20.640

OkW-C,iy 1~1:211 1 11:14

w-,il am 3398

We._ A.ItnS-ii Region:Carnt,. .. ....... 11.697 9,042

A.,hor"i G206 5AS9

B.. 7,107 6,097

Hot- 6

HornwW 7:413 " ':5g 76'

147,115 " ~g 128~176 18

Flonkend . ...... 17:578 15,'04

Ron 12A10 11,0583

SaftLake0ty

SanF.- I93:2251' 7'~:01 '.I

S.Ill sa~ii 32.182 12 25,15,1

:~73`

1

2

S-. ConW, g6 24 26:324 7"

Gift E,Cis, Etap~I.V, in Ex""n Eniont, 6, Windfall Minel.

a,'g.8m,' plans wofil MMOU3

36."5 8,303 $5,980 Me4 21, 17 3,029 51.935 25,902 22.0 2ZO24 6.601 127

4J2 4.362 56 3

5.556 l.- 17,1945 :" 3,510 624 0.093

4.062 5" 11.260 1,194 3,391 270 4.137 4 2

7 3. ?:. 171 3:121 26 1 2" 1 2N' 2 1' 1" 142 3:111 ;:11.1 1,1:171) 1.061

21 752

as 1:1. 2 1 1 "1 2

809 201 .93 .8 1,11. 3.16 as 4,679 58 1.284 1.2:1" 3,161 3.190 2 27 1:111 1.368 450 24 4.302

5.088 I . 5.3 11 766 1 6

1

24 462 1:0,82 3.183 3. 52 1,421 03

9.402 1.551 12,733 1.133 4

.

DO 385 0.80 5,772

3

'515 4.366 M 65

21779 861 653 70 19 60 35

9

12'

'

5 11 6

791 335

g ,

14 12, .6

9, "is

;7

606 73 2NS 281 666 77

Q9 215 1,267 1,,

41 21 128

11

'is 16 11

~605

I

NI

Qs

4"

11 704

2,664 744 6,20 417 1,05a

1

95

1 .

'I"

55

212.. 21II 2 5

121 'b8 '71 160

202

130

'58 1,530

33 2,785

88

355

107

75

882 109 1.663 fit 587 20 7U 3971, 1,497 1,073

9

7

701

8

2" 5 N

2,5

1.120 124

3

"0

374 1.0" 112

'77

30i 1.183 1.877

85'

183 20' gIs s3l 14 572 g1I

461 80 1,080 115 4

'

1 21

"1

246

680

'7 "55'

B 311

55

78'

281

5" 39 322 29 61 24 159 61

121 7 1,111 111

2" V

Sgg

1 ~21

712

"'

3"

72

.. 6'

281

,116 42 971 52 - 6 205 396

677 240 111 43 1.84 138 2N 70 96 513

M

68 go 24

807

219

1,335 596 3.711 521

"1

13 ", 2,521 711

522 47

."1

72 1

441 111 21:151 ;411, 370 782 181 6 1:21 5 304 9

72D 3, 014 IN 2o

1,20 27s l3o 276 a, 778

6

431 372 968 395 54 18, 1:4,77 161

1

31o 263

5' "2' 1'5 '23

42 274

167 .4 33 7, 99 14 448 247

2.245 2.572 161

4

82

1

3

UN 1,65

143

IN

137

73

10

3

27 IN 14

-1' 331.459 sell 4.556 2' 4 84 99 42 111

4"

1,478 1.453 3.16, 3,4 -

111 17 1,161 227 411 11

5" 12

"ii I 1 36 3

199

3G 1

oo

12

341 159

1

57333

130

1.

'36

Ito

236

25 2,292 412 It

2 8B 575 144 279 57 517 250

68D 1 III

a52 7

12 1,898 288 NO 43 27 78 A

565 663 111

4`12 "1

'12 111 14

477 63 870 a, 333 70 562 gDS so

155 56 311 K 53

1 'N '7 459 135 1~592 Ill 268 21 1~337 4.

123 19

3D7 24 80 14

1.533 32o 2 78 6' so 1

so

29a 557 115 621 111 3.352 1,42, 8'2 13

13

7

224

s

729 54 1

7'

3

2

1

440 Ij 77 634

5B

4

340 28 596 o' 96 117 42 223 455 285 57

387 11 1255 165 249 38 566 425 77

"

1 44 111 141 3 44

1

a 8 ~II 614 "2 692

964

g9 I,

0

- - - -

2,14 52 227 593

2.435

117 50 22 16 35 6 227 Is

60

40

22 32 80 13 34 123

434 31015, 210 17115 4112 27714 13441 7

155 5 3 1 14 4.363 5ag, 4,868 163 1,407 90 2.169 2.224 986 1,608 244

500 IDO B4 73 31 514 102

0

4W 12 711 13 241

17

1

1

76

22 .3, 33 ali

11 274 317 2

'53 2' "a

36 65 10

22 17'

4i

I

1,101 Qg 3.177 217 1,308 100 3.001 1,406 123~ '.Is; - 27

806 109 1,311 119 433 ,2 1,015 694 1,296 1,173

58 1 59
60

TableI I.-Returns examined by examination divisions

1982

AdekonalW jacconect .._~,_~ ... .. ... ..

No adfusenarts, inotanaae. .....

Tout

not spostaled ............... .. . ...........

Apecaled! so

Pennon to be U. S~ Tax cotx~_~ '' . ...... .......... . .

Total ......... .... ............. ... . .

Table 112-Examinations resulting in refunds (Excluding claims for refund)

Account racinnoxen

fluodoe,r of niftsm.

11.

Und,nainds of dollars)

1982 1983 1982 1983

Tived

Ial ~1.1102 10,111 111.31 131,- 1

925 89

. $",

1,426 ':~"

, 1:"q'o,

8.002 6,5 62 266,083 M:

3B35 3.43'8 54,633 57,606'6

GtL .. ......... 98 76 702 4859 E ..sts ...... I

Erne

:4111 is 1,1211 702

34

'4:17 .:1

873

aa~

S_

a

5'

Table 13.-Results of collection activity

(in thousands)

TaxM,r definQuent accounts:

rng inventory

esuances.

Dsocnanors..'.....

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

o"' fai"CoinT accounts ... ....... ............. .... . ..... ..... ....

pelant-1 to) Balance of assessed tan, Penalty and annest ... ........ ... .. .....

nat imnssfigalln.:

=,,n=M ......... ...... . ..

Closa`9 .,ardopy . it"em, ..............................

c-Ph"nce investigators closed .... .. . . . .. .......... ...... ....

Misicallsinacus mveafiflaffiern; charging ............. . ............ ...... ........ ..... .. .

Off- an itrefor-d.W ocAt.d

Enforcement

Now. ofa= ta,

- filed ........... . ... ...... . ..... ... . ... ...... Not- ot avy served viden two pates

Swures0 woleany tade.. ..........

Note: Totals may not add due to rounding,

322,833

1,732,232

1.606.900

90.966

34,366

1.732232

1982

1.46 2 91

2:8360

1,967

6,716,746

61

1 263

149

7542

595

1051t

1983

.t.235.533

139.11,

301,079

1,676,023

1,556,938

82,159

36.935

1,676,032

1983 M3

3.101"

1,997

7,707.708

75c

;:EN'

762

29

too2

812

'191

16

-~able 14.-Civil penalties assessed and abated

(Dollars in thousands)

mobvid at

Delimqueni E Innal. no

F.lue to Par

Bad raO..

Ran!

"'o,lence

lalse

ented

OtherI. ..

ContonaboO

130r. ncy

Es0-. ..

Findut to pay.

N"I ..

sin

Total

E,Ploy..l

W,nq.ancy ...................... . - ..., .. . .

us_

Fail- i

Bad .1,- ... .. ... . .. . ...... ......... .

Raed .... ......... .... ...... ..... ..

E.-

Delinquency Ddel

any la,quency.

Fad,e to reag.

Feea, sax eaceds

Badc W_

q

Fnxed~

ont,, : T I

Eltate of Gift

Del,novency...

Maced -s... .. .........

Fadno to my.. .. . ...... . ..

Bad cesc_ ................. I., :~ : ~:~ .~

Feud- . ....... ........ ... . . ...........- . . -

17.1,.en. ........

All OtherA-ve.m. Axiderniant, Man Pin.M..

Numixer Ainound NUMliff Anniont "uttier Amount

1111.1's l1a.501 EIM 1.11 (IN 'B'Als

D09,377, 365,558 17Q32~81 18', 5:5117 1

581 73 890

6,055.032 249.384 7BB.945

0 2W

087

2186r57a

191A15

, 96,1 6,516 376 les'899 1589

10.095 87,980 41, ,1 1:11 12:,1711

11 3,630 26,210

1'7.3,

733

lj

"a

N

8

88,125 44,096 ;2,932

6 466

75.

193

37,63D

10,172 2.848 7,712

3

.

768 2,460 -920

12,11,13,927 1.703.079 1.362.360 304,907 11,496.567 1.39M72

138,; 1723,758 27937 150,519 11024

2

23.239

332. 80

2

" 2:" 4' 07 ":.13'2 ': 248.7" 943 as 71 M 11:41 1. 21 "'M A:a92

3a

4.. 77 24NI51 so960' 11 28

3,531 7,72a 92 2,038 31 52

33 6'

297 771 5'

M _921

726,512 510,610 152.931 511.536 573.5111 26

1.111~.121lo 47,6:4413 212,509 131,870 1~998.

4 344.543

00 714

6'.

3

i06 1.796

3,900,842 175,411 876.995 62.063 2.9231461 16191. 11

4,453.W 1.425,165 879,372

956.020 3.57~'

0

4

1 .116

37.780 92:431 2.046 112 135,734 886 2.320 1665

40 833 54 168

10.6,111.439 '56 2,083,6732 2.011.7322 1.151,74; 111,636.107 '54 931.92M0

134.21 2115 25:14 10,535 308.281 Moll

14,833

~2

~4"

" 's;

32:91

"1 '"

378

321

73

13.132 103Af2

il

Ss 220:1151 3.149 ~5:1,so 15,t99 6,42794 8.800 283:7 61 6,399 1

245 32

1:3. 1,6D'I 21 74 1,312 1.528

1111 15

6

"".2s J:6 131 4.683

7" 1411.062 .1.505

ses.

563 31,239

11,690 40,887 3,999 31J19 7.691 9,168

17 19

8 339 16

21,725 22,473 14,393 18,121 7.332 4,353

454

70 80

67

'74

16 ~2

2,341

4 3! 12 2.30

22 do3

19

33,924 65,160 10,487 49,962 15.437 15,918se

D.,uq.-.y

_ :, : : 164593 102.916

Fa,i,ne to my ... ... ........ .. .. . . . :

87:870 5,412

Bad chac . ~~~ ............ ........... . .. . . .......... 1,6835 251

Fitso ... ............ .. ..........

33 38

.. ...... ... 7:1 1~1:12

Totiod.... 732a 0152

T

0

. Ul. .11 child "nell'i........ . I. ~- I

.......... 25,232,IS9 4,581.001

86,757 81~:l 167:116 222:9212

41,209 189

4

661 23

92

131

593

1

-

35

167 23 31

'91

"

' ':' l.'

5

I 11N11 MV82 4733 195 lil is

3,831,831 Z1111.477 21,4110MO 2.399,523

Note: Totals may not add due to rounding. With the exception of estimated tax. penaffies can apply to any tax year. Abatethents can apply to any tax year. I In,:ude payer identification mimber. failure to report lips and miscellaneous.

21m, ude: tF'orms 1120, 990C and 990T.

Includes Forms 940, 941, 942, 943 and CT-1.

Includes Forms 1041 A, 5227, 99OPF. 4720. 990. 4638, 2290, 11, 118, 11 C. 720 and 730.

Includes negligence and miscellaneous.

6 Includes Forms1 Cuil. 1065 and individual retirement account file..

Less than $500.

61
Table 15-Appeals division receipt and disposition of cases not before

the Tax Court (Nondocketed)

A. Progress at M

stat.

A.- n.in ....-:,yertl'

nile", (in I-ht.1 del -)

Numba Deficiency

of and

11) an'", m

P ruling Oct. i-- .. ........ . ..... . . .. .............

=.

. 29,060- IU21I.676- 253,8261

.... .. - .... I...

.. - ~... .1 41,6,19 5328.331 172,961

Pet hani teen,ed 11 docIleal ... .......... .. ... . .. . ......

. .. 4,466 669.881 037

"

1:4~11

a '

~2954

BOIS12

3

36:4'1s 21,090 Unagreetis,(mileassilstiments, delem. inicee, empiennent aM fte, m-c-nornse

I.. .. ...... .............. .. ... 1,361 77.9& 7.970

8,

Pendant Saina, d.a.11 .. etsulory not- .. ...... ...... 01,432 463

.

30

32.391 11,191.295 292,W7

a. A..Wu

Sol.

or

UnTeed (eyea-saTents. clans. e-, retention') lemboymere and ofl-n-nexonee

..... ................ ~ I I................... ...... 1. .- 1-1-1 -

By -0yar detteA, on statuttey nob. ......................... ..................................

kPo". detemmoulan

(11 inouse- of defflitre)

Numbe

o"i"i"'

dandify

(1) (2)

Ove,

a..--

is)

D-

.-t

(3)

33852 1,293.970 222202

3D792 1,189,358 219.736

1.361 41,713 I.IM?s

1.699 62,899 468

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and

disposed

of

a together. Not included are penalty appeals and EP/EO determinations,

Revised from previous annual report.

Table 17~Requests for EP/EO tax rulings and technical advice (Closings)

S,bject

Total

Act-i mate's

E.amm org-elEmployee pans ,

total T..P.V.' "UM. rodinelit. Field

1.11, ,

2 485

:2"2

5.173 40A7 326

1,90,

'.

769 132

Table I B.-Determination letters issued on ERISA employee benefit plans

L.11-unload

slo~k Money Ur" Preft defimind Total Defined

ine. orchate, ban.f. hermit ESOP -16butruin With Total

Imitit" filetatioren

0.1, ied . . . 33u

Pare-inext emomy- 563,Ma

N., -W.

,

d , . ,

I

Amendment.:

Oual,fied .. - 400

Net q.tififlel 0

Terminal on.:

0 aldned . 59

Nolqualded

17,614 339

21

2,17,463 6,337 161 2..1 1.11" 141 318 2. 1 '224 iQ7 4" sAl"

76",

9 0 25 68:

0 28 20 411

9,4~22 2N 14,991 90 25,10 21.84B 46,995

0

6

0

8 2

10

4 232 23~ 6.784 11,30 6.873 isI82

2

Is 0 3, 14 45

* The termination reporting system does not distinguish between stock bonus and ESOP plans.

52

Table 16-Appeals division receipt and disposition of income, estate and

gift tax cases petitioned to the Tax Court (Docketed)

& Press- of anoilk

status

Amount Wated In

'In =,h-.;:ll

over

(1) (3)

Perdni; Oct. I .. ........................................ ...................... ............................... lsw 2.748,91r 8,238-

Petlho~e~ Soma Wdocketed all it= nombockatild statua .......................................... 4.466 669,881 4,937 it.. .

....... I ................. I ...... .... I................... 211 3,2BB,161 2,865

644,148 4,377

`%1'. in ap

15.368

12.9 8 54 .401 2.497

Sithedi in -.1 .................

1

23 76.t66 i'm

Tried - .... ' .. - ... .

............................................ ........... 747 24~581 a

T-1- to

ds`="`

. I............ I................................. . ... ............. 7537 767A46 2,153

Pending SWIL N. I Is =C-W~n - - - - - . ...................... ......... .......... IT572 5294.965 9,510

B. R-It. aintauratal in dispoitiflon.

Method Pkeratear Oakeo" over, .1 and .-nt

Pa. IT,

it) (2) (3)

Disposed

f. ZWi

. .. . . . . . . .. .... .... ........... 15.368 180-925 4~635

In 12.928 163, 53 4,024

1,693 16,636 15 Sol

Tried .......... . ................ I............. ............ 747 735 110

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and drsposed of together.

R Revised from previous annual report.

Table 19-Number of exempt organizations returns examined by type

St 501(c)(3) PrIyal. fi.n noll

Nive.inp, ~hamatilomettle

50~ ~CC~143~

so elso

11~jc '. cj~s1~ IB-, ulare .9- 1-ulles

501te(7) Solent .. mt aleo,al chats.

511(c) All nerieni

521 .... . ... .. Fay-e

Total

3,864

0.351,

2.1

2,161

2.677

529

22.403

63

I
Table 22-Internalrevenue collections, costs, employees

and U.S. population

Table 20-Number of active entities on exempt organizations master file

Section 501(c):

xitan,ed rue, dc, df Cenci— Tiller., ng ,pd

~3),R. e19,ous,Cra1tdtd1a. etc

')[ _Vad

561 U-1, tigtOuli- 0,9an,adons

(7)aSM:.l ~ "". and"ag"' F-eaton ciuds

~'T 'I'02"n.

1a'l

(0 -ddfctnrenvJbemfcv, ece,dues T caChM'ret,-t-dS

(14 8d.e.lcdt efe x,auten,s

i4l~ CII-11

is)

W tranoC10P oderation

7)SuPp1dwnta1u,,ero-y- denefit Imsts

(18) E.PJ unded Mn,,m tuSts

(20~ 119-I 1cra. vqdnezeli.te...

Legal"sen. ' dryenze.-.

121,11,cl eii'ttijun

501(d)

usd atio,,blic

argdnizati-s

50i .1

...

50 onin. of operating adiacau.n.1 org,.

.

Title;,,.... .. . .. . ...

1982 1983

2~ 24

5,522 5567

111~':'12' .335.757

7s 129,209

5, 11,122 5f:7 11 71

5't 036 53 ~67

16~

9

s 88,272

703

9

M3

18,570 16,87112

5071 5,125

6,290 6,412

p"'

5754

373

1

"

7

22 22

7N3 7713

nssi 22.130

90 116 1 '2

6a 72

107 98

2,79~ 2.713

28,297 31,248

869,738 845.464

* This gure does not represent

a true universe of section_501(c) 13) O,garulauon,t -

because certain organizations, such as cZ,ches.

emption

integrated auxiliaries and conventions or associations Of churches. need not apply for acc9nition of ex. unless they desire to receive a ruling. When issued the ruling letter goes to the central organization. but it cov. ers all Of its subordinate units. Only the central organization is established on the exempt organizations master file where it is counted as one entity in the figure as stated above. However, this one ruling may represent a large number of subordinate units. as in the case of larger religious organizations, Exceptions are subordinate units considered non- integrated

mation

auxiliaries, which are established and included in the above figures since they may be required to (tie infor- returns as prescribed under section 6033.

Table 21.-Disposal of exempt organizations applications

APPlicalier, fid,

APPI-d D.6.d On". T..I

Secli n5011c);

(1) ~If sentanized.unde,att.0fGargess.. ..... .. ... .. .....

12 Fe

co,

13~ 'ficus,C-tatle,61c 228 15 9i 335

0) scd.~ elfid, 2B 458 667 10,861 39,986

(5) 91 2.709 66 775 3550 M =SM.diu, 12 e s

1~7 ~dxrcd,' ne .,,~,'I"a,_.: 75 118 4 2,609

4"' 1,43183 114 782 2.309

3~8

I191 as=ZI at, --,,

a 1.031 ~6 260 30

1111 reach ......creerf fund

. ......

630 67 140

~,2~Bdnmldnl1,fa,-arxea-d...

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

... 12-

Caerem ccirdar,es .... ..................... ....

25~

Creditn... ... 2985 523 ............ .. 385 7 34' 2 4 14

~7)Supplemen~luwr,lptDywntWn~l,iW~i~s 38 Is9~Ene"neef-ritIMPen,xintrudis .... ....... .. ~6 - We, valaters ends -lons

.......... 96 4~ 13'

25

3 29

,J22) Eecfe- lubee, ,.is ..................

7

4,4

tpc.p earvesidege..I.Periddigect-ficenalm .. ...... ......... ... .. efidene 521 Fremm'Cooperign,rit. ............ ........... .............. .... ........

21 75

I 9,11taritable men ......................... .......... .

13

is

'citrulangsand elenninationlefters .............. i.61215

t 5;14

21 Total ............................

s' 24

N7

Application withdrawn by taxpayer and failure to furnish required information

Fiscal year opierate,g C.1lectione,

(1) (21

1954 ................ 268.D69,107 69,919.990,791

M.B34.28 66,288 692,000

299.BW.7710 75.112.6,19100

1 s'a 111.111 60171,91TOM

337,428,789 79.978 '11:41

1959 ...................

355,469.228 79.797:s,2 806

196D 363.735:359 9l.Mr802A

1961 413,295238 94,401.086 3138

12 450

"D:

4

'0

;99, 40,839,245

96:3 500.1104 314 05.925,395,281

1964 ...........

5,9

.692,13, 12.260.257,115

1965 ...................

"

7:11 .471 114.434,633,721

62, 1211,879,1161542

19, 67 667.0868D4.929295 148,374 111,1452 1

968

699

1

190.~

, 153.363 837.665

969 ............

758,785.475 187,919,559,668

1970 886.159.162 195.722.096,497

1971 981:011 21' 191,U7,198.138

1972 .................

J.",

390.411 209

-

1s 1.162,00-5 855,736.870

23778 104

74 1,312.894.661 268:9572,253'065683

1975 i.511" ..:311~:416

: 121:12:,7911 7~71

1976

Mit 30 ~Jif ':9

2

1977 ............. 1390,588,738 358.139 416,730

1971 1162 IM287: 399,776,389,362

979 2.

1

16: 66.276 46p,112,185,D13

3':7'

.2 111:31~1:173

':'65 'D W seen. 'zoM

1 '981 z4':4'

12 2.626,338,036' 632,240.505,595

983

2.

968.525,UO' 627,246.792,581

exact of Populancit,

callect.10 .11=i

(3) (4)

TaxM

cadita

A-99 Poalticide realti

Tend Illb."al Field Office

(5) (6) (7) (a)

0.38 163,026 428.89 51,411 2,707 48.7D4

042 165.931 399.50 50

,

890 2.675 48,215

OAO 168,903 444.71 so.;i2 2.503 48.099 0 8 ;7,., 11 ~11 101:.~. 2. 32 .531 2

74

82

'57:

3s

16

,

.1. V.907

044 177.030 44873 51,226 2,969 48.257 0 4D 80.671 507.96 51,047 1

044 ;83 :910 48 137

'691 51391 512136 3042 50,16,

14' 56.481 3AO 53M " a " a 3

47 ;s9:2'42 559,74 59,711 3:6.5~7 111

049 191,889 585,03 61.059 57.220

05248 ;94.303 588.95 62.098 3.8 a

1 58,217

0 96.560 655.68 63,508 .982 59,526

3,894 62. 52

0"

~11:712

'1'~'&Q '61'571

3

.967

&

415

pa'as

s63,:607

04D 202.677 927.19 661064 3., 202

045 204.878 955.31 68683 :103 6,1.580 1 358 64:,1:4 0.51 207.053

925

63 68,972

1.54s 1.'34.5

0 4s 21. "J'1. ;:?rO

t'1 74,1704

So'

69,665

049 0 211.901 126.924 78.921 4310 71.611

54

2

0 13.559 t.375,B4 82,339 4,531 77,808

56 215.142 1,406.14 M.254 ~.732 79,532

050 217,329 U7.91 B3.743 4,994 70.749

049 219.033 1,826.61 85.329 4,919 80.4tO

046 22D.99Y 2,013.32 Bis

1

I" 221:~111

"4 "' 1W

25

0 a1.464 1:'1184 82.350

41 225

65

1:68(1 2'2 ' 116.156 5.110 81,016

142 a7 2321144:s75 1:7617 2 71 112.857 5,098 77.759

70,56 85,379 5.542 79,037

* This figure represents actual IRS operating costs from fiscal year 1975, exclusive of reimbursements received from

other agenctes for services performed. While the operating cost figures for fiscal years prior to 1975 may in some

cases include reimbursements, those amounts are small and do not alter the cost figures in column 3.

-Economic stabilization program average positions included in

1

972

.

1973 and 1974.

-Federal energy program average positions included in 1974. -,

972 adjusted by 3.990 average Positions to reflect the AT&F firansle-July 1972. AT&F included in years 1948-7 1.

-Eleven average positions transferred to office of the Secretary in 1965. Twenty average positions transferred to office

of the Secretary in 1963.

Table (I 23-Costs incurred by the Internal Revenue Service by activity n thousands of dollars)

Appectartatican by *CtMtY

T..l Personnel compensaface and benefit.

Other

1982 1983 1982 1983 1982 19113.

tic,d rei bari 29 2A88 105 2.032342 Z221.514 6051087 7SC591 =,idbI.?Z-1 ppndidri. . an in I

i:H6:i3B 2.968.526 2,02Z7810 2.206.5fl) 603,550

, arred

epidneecruded furcil ...................

Salaned, add

762,007

. pan-:

retail .. ........ ...

1211.11. 132,221 11.08 11.1. 31,011

14,4526 30,91 6:~ 16 2,94 5 2.408

254

E, eve derecdc. ..............

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

3 2992 480824

329:021 59.861 4:'Ol 19 5D

Irdemal audl and eddady

1 '2 9:3

me,

24:011 s: 2" 89

57:90

-

ij~Tacriniceiruxege and 220856 3.61207 samces..

TafiPr=,aet4VM andl Mms Processing:

1. ms)

Total. .....

................. 856.839 914.462 542.708 513,071 31 4.131

.Me 63 ~DD.898 232.049

40t.391

_G_

.. ..I

--I ..1

11,. :.: 17:308 10.963

- 6,345 ~~ifdt~~a pdA

2:1 13D.M7 119.328 75,737 143.332 Taxcave, adr,,ce". a

485

38 07

R...veces-9 arx~ ;dxd_ accoununt; 2.06 144

0 Computer -......... .... - 155,317 41337 13.980

E.actina'ard" and

Tabil 957 22 I.D110 257 805.980 905.416 14510,64 174A41

Exarcindbdr~

889163,

95B:925 14' 802,750 V5 150.175

A caale ........................ 67.991 ~7:22'4'

10

'767

Accedes andW l,tqa. .....

- 121132- 102,66;

- 18.66Z

~n,esfigtitxdns and catibectit,;

I-L7stad.s. TOM collection and Mdaye, -Ce)

653.668

845:727

541.875 690.96,1 111.793 t54.7

3

cati cens ............

172,176 172619 142,730 138.794 29,"6 33,825 Te. 4

C.1leccon 410,177 529416 340~027 430.672 70 150 9B.54

E.pidy. diansic.dit

s .... ..... 7015 BoD39 59,118 65M

1

2,197 14794 Entenceirid".

..........

63

.653 56,053

-

1, 1, ga edn dir=

- 7:600

Reimbursable oblitemenni total .. _.. ...... ...................

11.291 19,579 9,754 Millis 1.537 4.5111,11

Fiscal year 1983 appropriation structure was modified to reflect the reorganization of 1982.

65
Table 24-Costs incurred by the Internal Revenue Service by office (In thousands of dollars)

internal raineyere office. district a, nattion

A. Tonal,infernalflevenualfservice N bortal On. ................................................

N=Allarg. ..... ....

Wil-A"a. ................................................................

Sourness'

Goriest

Midayest : .................................................... ............

South.

"

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

wasalam . ..............

%'_"s

N. Det Cisawen" Genial. .............................................. ........ . .

IRS as Cenra . .... ...

0. (itirel.ding district efirecton'

off"""' SM as"cir

at-)

Mid-Awaric sise'... ........................................... ..................

................... .................. Central .....................................

Manyoult ................................................ ............

Sounhynis ............................................

wisterri ...............

C.

North-atrant..

Albany .................................... . ..............

A='

Be"Pington ........................................................ ..........

Hartford .............. ....................... ................

Miannistart

PW-:h

pl.ydba"7 A

M,BrDDkNvm Seynob Cante. .................

a.Anarrifit'

Balurnive .......................... ......................... .....

Foringn Obant'is. .............

I ..........- I.

~I. .........................- ..................................

Phibidelish. ........ ..................................... ......................

Warroollin

Mnd Maine

d~p L=nl-~,a I. ........................... tsc=heLiar

Atlanta .............. ............................................... ....

=1

Greensboro

Jackseen ............ Jac .... ............. .................

kaoreflis .... ........................

slivila ................................ ............

Sou"Isin._llg,~errbrr ran !,

Atlanta .of ..........

larowhis Main Service Center ........ .........

C-.hab ............. .............. ............... ...........

Oinnittind Devon ......................................

Louisville .............................

Parvers-g

Can ne .........................

,un, P-brintil

Ionerse, riabon Travel Eittap.

arsant

(1) (2) (3) (4~ (5)

2.988,10S 2.24S

a

85.1191 5%889 596.027

655.6ts 21

':!"" 23

12

U9 026M So 1~4" 431 32.803

~M 406.65

265.

'

211,606 S052 1s54 20.623

292..'s 250.98a ISO 4,182 2S504

222.533

,

191 D"~ 881 3,335 19,274 253386 225

'4

a

743

3

304.316 262

288 16,514

,.:16 ~2.515 14.996 23879

441:

895

947 5313 D.495 3494 4a

339 44

,

720 93

7

866 t:816 30,011 26.455 2,354 127 1.05

'4 4'

456

35881 30,901 272

4876

204 96 66.52D 63,824 1,465 667 566

14,357 9.050 607 1,1ab 2,111

is.359 8,812 376 1,206 4~%5 1,392 7, 11

IG,

8843 211 162 Z~71

114 Sa, 4- "I951

;2.

2~ S~3

5,459 9.750 1:541 2.56U7

1,347

23,569 11.830 2,3674

,

911 4602 ,438

10,556 9,299 493 its

W

50 303

41:7626' IS'14'411111 421

42.133 38.965 701 ..

StI,

9

V,796

573

2OA96 908 251 2.941

3,144 2,671 170 82 220

22.894 20,939 796 153 robs

Bogus 5 73.469 1.066

&

44

4

.725 227 73 '11"7

6

.705

6

06~

'77

67 99 3438

281

2

43.034 36.210 266 76~ 5,792

47,343 40.127

1w Us 6.676

37 382 34,337 930 368 1,747

20,770 16.997 108 170 1.714 11 1 ':~l'1~7 430 2.266 4 2

':2.4 3. ' ~~t

- ~.834

21.865 19,602 769 222 .272 25,456 22.293 1101 537 1,525 4.927 4

.487 65 46 no 7. 576 3 13 152

42.312 236 37.03i 21 '642 218 489253

40.893 34,358 1,890 761 3.8M 15.973 13,990 620 405 758

10.

6389

U2 517 120 359 '4313 ga3l 21.486 1.253 541 1,033 8,740

RZ

577 126 388

54:.151~1 3.

01, '71 :M'

5

14

"

22,s91

S

321

1,1132

1

42M

3

22962 6.155 4~ 26 3a:439 189 274 6,224

3, 29, 0932S,916 U15 342 Z037

'0:171 1,361 34

1:432 4369

3~,024

"4

44401

2

2'7.210 23.080 :'3'1'3 345

.659

2,452

624 14:14 a.8 1.12' 136 1,2

g 296 519

2 413

30 56

429

- 414

- 16

0,715 35,656 287 539 5,232

Table 24.-C..ti...d

(In thousands of dollars)

Internet nivennier office, dariet or region

MIllauke's- ....... .......I .. 11-

Orrafta ...... .... . ....

St P..I ... ......... .... ...... . ... .... .

ntralued banang

Kirrisars Cay -aGentlu

South, at

Abucearque --.. . .......

Aushin ... ......... .

Cheya ... ... ... .... ..

D las, . .. .........

Den er ..................... ....

H.an

Little Ruck N Orleans

Okahlars U, ....

.........

yki0aa ...~ .... ........

en -.Uedtraining

Se""a"'

Carryin

Isth q..

West-:

Anchor gs~ ................. B se ........ - . ... . ....

- :q:

H lane ........... .............. .......... ....

Hanalei. ........... ..............................

=aI .... ..... . .......,. : .

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

Ran. ... .............

Sell LrikaCey .. .....

San Iran-.

Seattle

Was. on caria-Ma -,no. ..........

L'rZ'

a

One.

S-Centil,

Personnel

Total coaa~ Travel Etauspreent Offre,

Union

11) (2) (3) (4) IS)

4ro

I 3.57B 274

72 913 11 "1 "13 1,931 515

3 .1

"

":'112 635 131

~:I '1523 6DI 307 11,

5o

198

20,899

ljf~

735 679

"1 1.11

' "'S- a.

457 Is,

311N 489 211:125 1,273 2122 2.2W

23.340 21

21

7

860

I~

13,630 12.434 630 s2 -V..

382-

37' 12

47,715 41.642 .3 46;

S~go

973 6.290

N

25J110 1,25~ 1,11,717

2 30

so ':" 71 22 ,?4 025W

51~151 2,7"521.15cog1 ZD9 479 4235

'71 340

U. 39 1'390 2.875

11K"' Sto ":0'! 10 0 605 Ri

11211 1.112 1.51918, 2':2~~ 1,303 169

19,104 1.093 10, 99

14$70 12,915 736 71 846

509

7

61.133 52,69i '263 3C6 7.786

0,0`5 S759 68

5:538 6 5667 4380 '3'1 Ma..

2114 51 47 58 264

.,4

1, :1

~33

392

66 424

115,352 103,678 3,927 1,57~O

S1,7

,6,930

1

4 839

No4'

1,020

~7231 1 14.66B 11, 232 1.26

'3

1.1" 507 236 614

g

SSS

4'

470 "12 .22

388

'.S

404

77,665 69.

6 2.573 224 28

666

24

.865 1,291 3N 2.187

292

- 288

- 5.

4

11111 17.114 324 481~1 108

63~726

55

907 39a4

6

945

Notet Reimbursements are included in the above figures, individual items may not add to total because of founding.

Table 25.-Personnel summary

livernigtrilifirstral he ad Nutrusereffabloy"

0

close of year Location and type

Servicetistal

Tem ary ............

Nalasnail OfficeI

R%baa p us ,. ......

operabom

Revenue offirters ............. . ...

other~ ...........

'Iyoul'ar asTa,payer Oners .. sannce..0

rwe"i ewearaysterhas .. ....... ........

Examination

Revenue age Is

T. . a ................-

Or. ..... ....................

EmoteplareErmm/erijestrittorgantur only .............. .....

Other.

to

.M

m

Auditors ................ ............ ..................

Orther

Is. fraud ....................

Sbacittlatient; ......................

Oth.- ............

R--. rutgareent ............... ....

Ciarstrafted=.it ........

A ............. . RVII . ........... ary ..............

Insiremon ....... .............

V982 1983 1982 111113

33.756 05,970 83.035 90.100

78.7311 72.3861 77.8641 72,3521

5.97 IT7

'0' 119

4

s"'3S 11

7"S

3 go,

381

70

.18. 94451

22,821 18.760

12.918 16.058 "'6 IIS41 1'7:'2'02

W.112 7664

'22, ':'

'd 9,

6.9S

76,

21 598

3.023 1.6 505 5,131

632 505 636 541

927 837 910 sea

2

,

2642

,

444 2.959

22,766 24.071 22.091 211- ,3,':'to

11:41' 1~3~161 318

844 143-313 J821 3ime

1,471 i'sI07 6,715 3.96:3 6,690

770 1121 1:111

1'100 10,

.09

,

94

1 2071 230 58

'M 1.883 1693 Z022

114 691 834

91,

lgl

148

1

2'

119

721 844 73o

3,724 2 3.918 3.517 J27"I

1113

2

.674 2.6311 21110

1

.05

1

1

079

':3

4:244

3,759 067

"1"'

:.251)

a,

'l

106

'2~ '11280 1,233 1:34

777 953 770 941

Note: Reimbursements are included in above figures. I Seasonal employees with permanent appointments are included in total starling in fiscal year 19112.

::ncludes terminal leave for average positions realized for entire service.

cludes National Computer Center and the Data Center.

;6 67
Commissioners of

Internal Revenue

Office of Commissioner of Internal Revenue

created by Act of Congress, July 1, 1862.

George S. Boutwell

Massachusetts

July 17,1862/ March 4,1863

Joseph J. Lewis

Pennsylvania

March 18,1863/ June 30,1865

William Orion

New York

July 1, 1865/ Oct. 31, 1865

Edward A. Rollins

New Hampshire

Nov. 1, 1865/ March 10, 1869

Columbus Delano

Ohio

March 11, 1869

/Oct. 31, 1870

Alfred Pleasonton

New York

Jan. 3,1871

/Aug. 8,1871

John W. Douglass

Pennsylvania

Aug. 9,1871/ May14,1875

Daniel D. Pratt

Indiana

May 15,1875/July 31,1876

Green B. Ramn

Illinois

Aug. 2,1876/April 30,1883

Walter Evans

Kentucky

May 21, 1883/March 19,1885

Joseph S. Miller

West Virginia

March 20,1885/March 20,1889

John W. Mason

West Virginia

March 21,1889/April 18,1893

Joseph S. Miller

WestVirginia

April 19,1893

/ Nov. 26,1896

W. St. John Forman

Illinois

Nov. 27,1896

/ Dec.. 31, 1897

Nathan B. Scott

West Virginia

Jan.1,1898/ Feb.28,1899

George W. Wilson

Ohio

March 1, 1899/ Nov. 27,1900

John W.Yerkes

Kentucky

Dec. 20,1900/ April 30,1907

John G. Capers

South Carolina

June 5, 1907/Aug. 31, 1909

Royal E. Cabell

Virginia

Sept. 1, 1909/April 27,1913

William H. Osborn

North Carolina

April 28,1913/Sept. 25,1917

Daniel C. Roper

'South Carolina

Sept. 26,1917/ March 31,1920

William M. Williams

Alabama

April 1, 1920/ April 11, 1921

David H. Blair

North Carolina

May 27,1921/May 31,1929

Robert H. Lucas

Kentucky

June 1, 1929/Aug. 15,1930

DavidBurnet

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. Numm, Jr.

New York

March 1, 1944/ June 30, 1947

George J. Schoeneman

Rhodelsland

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 I

Russell C. Harrington

Rhode Island

Dec. 5,1955/Sept. 30,1958

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

April 1, 1969/ June 22, 1971

Johnnie M. Walters

South Carolina

Aug. 6,1971/ April 30,1973

Donald C. Alexander

Ohio

May 25,1973/ Feb. 26,1977

Jerome Kurtz

Pennsylvania

May 5,1977/ Oct. 31,1980

RoscoeLEgger, Jr.

Indiana

March 14,1981

The following were Acting Commissioners during

periods when there was no Commissioner holding

the office:

JosephJ Lewis of Pennsylvania

from March5 to March 17, 1863

JohnW Douglas of Pennsylvania

from Nov. 1, 1870, to Jan. 2, 1871

HenryC Rogers of Pennsylvania

from MayI to May 10, 1883, and from MayI to

June 4,1907

JohnJKnox of Minnesota

from May I I to May 20,1883

Robert Williams, Jr. of Ohio

from Nov. 28 to Dec. 19,1900

MillardF West of Kentucky

from April 12 to May 26,1921

HF Mires of Washington

from Aug. 16 to Aug. 19,1930

Pressty R. Baldridge of Iowa

from May 16 to June 5,1933

HaroldN. Graves of Illinois

from Jan. 23 to Feb. 29,1944

JohnS Graham of North Carolina

from Nov. 19,1952, to Jan. 19,19S3,

Justin

F Winkle of New York

from Jan. 20 to Feb. 3, 1953

0. Gordon Delk of Virginia

from Nov. I to Dec. 4,1955, and from Oct.

I 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 March 31, 1969

Harold T. Swartz of Indiana

from June 23 to Aug. 5,1971

RaymondF Harless of California

from MayI to May 25,1973

WilliamE Williams of Illinois

from Feb. 27 to May 4,1977, and from Nov. 1, 1980,

to March 13,1981

68 69
National

Office

Principal Officers of the Internal Revenue Service

as of Sept. 30, 1983

Commissioner

Roscoe L. Egger, Jr.

Division Directors:

Hardware

Richard W. Marsh Deputy Commissioner

James I. Owens

Assistant to the Commissioner

Charles M. Morgan, III

JohnE.Williants

Assistant to the Commissioner

(Equal Opportunity)

Hardi L. Jones

Assistant to the Commissioner

(Legislative Liaison)

Charles W. Wheeler (Acting)

Division Director

Legislative Analysis

Damon 0. Holmes

Assistant to the Commissioner

(PublicAffairs)

Thynt S. Smith

Taxpayer Ombudsman

George A. O'Hanion

Assistant to the Deputy Commissioner

John E. Burke

Inspection

Assistant Commissioner

Robert L. Rebein

DeputyAssistant Commissioner

E. Derle Rudd

Division Directors:

Internal Audit

Erwin Sorbin

Internal Security

WilliamE.Mulroy

Data Processing

AssociateCommissioner

M. Eddie Heirommus

ComputerServices

Assistant Commissioner

Thomas J. Laycock

DeputyAssistant Commissioner

Dean E. Morrow

Management Systems

Richard T. Miller

Planning and Control Staff

Donald E. Curtis

Software

Daniel N. Capozzoli

Returns andInformation Processing

Assistant Commissioner

Stanley Goldberg

DeputyAssistant Commissioner

CarolynK Leonard

Division Directors:

National Computer Center,

Martinsburg, W.Va.

WilliamE Palmer

Program Planning and Review Staff

Ophelia W. Burton

Returns Processing andAccounting

Fredric F. Perdue

Statistics of Income

Frederick J. Srhueren

TaxpayerService

WalterM.Alt

Operations

Associate Commissioner

Philip E. Coates

Collection

Assistant Commissioner

Larry G. Westfall

DeputyAssistant Commissioner

William M. Wauben

Criinm;alInvestigation

Assistant Commissioner

Richard C. Wassenaar

DeputyAssistamt Commissioner

John M. Rankin, Jr.

Examination

Assistant Commissioner

Percy Woodard, Jr.

Deputy Assistant Commissioner

Frederic P. Williams

Employee Plans andExempt Organizations

Assistant Commissioner

S. Allen Winborne

Deputy Assistant Commissioner

Robert E. Withers (Acting)

Division Directors:

Actuarial

Ira Cohen

Employee Plans

Billy M. Hargett

Exempt Organizations

Joseph A. Tedesco

Policyand Management

Associate Commissioner

(Vacant)

Human Resources

Assistant Commissioner

Dominick J. Lantonio

Deputy Assistant Commissioner

Orion L. Birdsall, Jr.

Division Directors:

Director ofPractice

Leslie S. Shapiro

Payroll/Personnel System

Jerry Rabe

Personnel

Ralph C. Reeder

Tax Administration Advisory Services

Douglas S. Ormerod

Training and Development

Stephen J. Meltzer

Planning, Finance and Research

Assistant Commissioner

John L. Wedick, Jr.

Deputy Assistant Commissioner

Walter E. Bergman

Division Directors:

Finance

Joseph F. Kump

Planning

John T. Blank

Research

Frank M. Malanga

SupportandServices

Assistant Commissioner

Kenneth G. Rivett

Deputy Assistant Commissioner

AdanA.Beck

Division Directors:

Data Center,

Detroit, Mich.

JamesE.Daly,Jr.

Centralized Services

David V. Swann

Disclosure and Security

Raymond L. Rizzo

Facilities Management

Richard E. Siniko

National Office Resources Management

Suellen Plover Hamby

Tax Forms and Publications

Robert 1. Brauer

70 71
Regional

and District

Officem

CentralRegion

Regional Commissioner

Thomas P. Coleman (Acting)

Assistant Regional Commissioners:

Collection

John 0. Hummel

Criminal Investigation

Larry R. Hyatt

Examination

DonaldL Stewart

Resources Management

BillyJ.Brown

DataProcessing

Charles F. Jones

District Directors:

Cincinnati, Ohio

James J. Ryan

Cleveland, Ohio

Everett Loury

Detroit, Mich.

Charles A. Parks

Indianapolis, Ind.

Paul D. Williams

Louisville, Ky.

John J. Jennings

Parkersburg, W.Va.

Richard C. Herman

Director, Cincinnati Service Center

Patrick J. Ruttle

Regional Inspector

John E. McManus

Mid-Atlantic Region

Regional Commissioner

William D. Waters

Assitant Regional Commissioners:

Collection

Leroy C. Gay

Criminal Investigation

Willard M. Cummings

Examination

Regina M. Deanehan

Resources Management

Philip G. Brand

Data Processing

Fred R. Endrikat

District Directors:

Baltimore, Md.

Teddy R. Kern

Foreign Operations

Thomas J. Clancy

Newark, N.J.

Cornelius J. Coleman

Philadelphia, Pa.

James T. Rideoutte

Pittsburgh, Pa.

Thomas L. Davis

Richmond, Va.

Charles E. Roddy

Wilmington, Del.

ClareShyWinter

Director, Philadelphia Service Center

Norman E. Morrill

Regional Inspector

Benjamin J. Redmond

MidwestRegion

Regional Commissioner

Roger L. Plate

Assistant Regional Commissioners:

Collection

Allen G. Woodhouse

Criminal investigation

Warren E. Harrison

Examination

David G. Blattner

Resources Management

Jack E. Shank

Date Processing

John T. Ader

District Directors:

Aberdeen, S.D.

Th9masJ.Yates

Chicago, fil.

J. Robert Starkey

Des Moines, Iowa

John Edwards

Fargo, N.D.

Gwy 0.Booth

.Milwaukee,Wis.

Lawrence M. Phillips

Omaha, Neb.

Mitchell E, Premis

Springfield, 111.

Ira S. Loeb

St. Louis, Mo.

RobertA LeBaube

St. Paul, Minn.

C. Dudley Switzer

Director, Kansas City Service Center

Roy D. Clark

Regional Inspector

Joseph F. Jech

North-Atlantic Region

Regional Commissioner

Charles H. Brennan

Assistant Regional Commissioners:

Collection

Brian P. McMahon

Criminal Investigation

Raymond C. Turner

Examination

Robert E. Mirsberger

Resources Management

William H. Ethe

Data Processing

Raymond P. Keenan

District Directors:

Albany, N.Y.

John B. Langer

Augusta, Maine

William E. Dosedlo

Boston, Mass.

John D. Johnson

Brooklyn, N.Y.

Donald Mitgang (Acting)

Buffalo, N.Y.

Marshall P. Cappelli

Burlington, VL

Joyce Weitz

Hartford, Conn.

James E. Quinn

Manhattan, N.Y.

Pete J. Medina

Portsmouth, N.H.

Francis S. Miceli

Providence, R.I.

Malcolm A. Liebermann

Director, Andover Service Center

Joseph H. Cloonan

Director, BrookhavenService Center

Donald N. Spagnuolo (Acting)

Regional Inspector

Daniel F. Schiller

Southeast Region

Regional Commissioner

Michael Murphy (Acting)

Assistant Regional Commissioners:

Collection

Conrad L. Clapper

Criminal Investigation

Joseph T. Pagani

Examination

Ronald W. Kirby

Resources Management

Herma J. Hightower

Data Processing

Henry E. Leech, Jr.

District Directors:

Atlanta, Ga.

Tully Miller(Acting)

Birmingham, Ala.

Philip J. Sullivan

Columbia, S.C

Donald L. Breihan

Greensboro, N.C.

Frederick C. Nielson

Jackson, Miss.

Sylvia H. Wren

Jacksonville, Fla.

Merlin W. Heye

Nashville, Tenn.

Alvin H. Kolak

Director, Atlanta Service Center

William B. Hartlage

Director, Memphis Service Center

James D. Hallman

Regional Inspector

Dale W. Gardner

72 1

73
Chief Counsel forthe Internal Revenue Service

74

SouthwestRegion

Regional Commissioner

Richard C. Voskuil

Assistant Regional Commissioners:

Collection

Gerald F. Swanson

Criminal Investigation

Glenn E. Shepard

Examination

Robert E. Dais

Resources Managment

James A. Lindsey

DataProcessing

Bobby G. Hughes

District Directors:

Albuquerque, N.M.

Francis L. Browitt

Austin, Texas

William E. Palzkill (Acting)

Cheyenne, Wyo.

Michael J. Kelly

Dallas, Texas

Glenn Cagle

Denver, Colo.

Gerald L. Mihlbacbler

Houston, Texas

Arturo A- Jacobs

Little Rock, Ark.

William F. Barlow

New Orleans, LEL

Jack P. Chivatero

Oklahoma City, Okla.

Howard C. Langley

Wichita, Kan.

Clarence M. King, Jr.

Director, Austin Service Center

Robert E. Wenzel (Acting)

Regional Inspector

Paul F. Kearns

Western Region

Regional Commissioner

Thomas A. Cardoza

Assistant Regional Commissioners:

Collection

William T. Bridges

Criminal Investigation

Peter J. Rumore

Examination

Richard S. Wintrode

Resources Management

Michael P. Dolan

Data Processing

C. William Grabo

District Directors:

Anchorage, Alaska

John L. Carlson

Boise, Idaho

William M. Jacobs

Helena, Mont.

(Vacant)

Honolulu, Hawaii

Harold M. Browning

Laguna Niguel, Calif.

Robert M. McKeever

Los Angeles, Calif.

JesseA Cota (Acting)

Phoenix, Ariz.

Prescott A. Berry

Portland, Ore.

1'. Blair Evans

Reno, Nev.

['an]R Dickey

Sacramento, Calif.

RaymondA Spillman

Salt Lake City, Utah

Carol M. Fay

San Francisco, Calif.

Michael D. Sassi

San Jose, Calif.

Elmer W. Kletke

Seattle, Wash.

Michael J. Quinn

Director, Fresno Service Center

Theron C. Polivka

Director, Ogden Service Center

Dominic E. Pecorella,

Regional Inspector

Kenneth A.'lbompson

Walter H. Smith/1866

WilliamMeMichael/I 871

Charles Chesley/1871

Thomas J. Smith/1888

Alphonso Hart/1890

Robert T. Hough/I 893

George M. Thomas/ 1897

Albert W. Wishard/1901

A.B. Hayes/1903

Fletcher Maddox/1908

Ellis C. Johnson/1913

A.A.Ballantine/1918

D.M. Kelleher/1919

Robert N. Miller/1919

Wayne Johnson/1920

Carl A. Mapes/1920

NelsonT. Hartson/1923

Alexander W. Gregg/1925

Clarence M. Charest/1927

E. BarrettPrettyman/1933

Robert H. Jackson/1934

Morrison Shafroth/1936

John P. Wenchel/1937

Charles Oliphant/1947

Charles W. Davis/1952

Daniel A. Taylor/1953

John Potts Barnes/1955

Nelson P. Rose/1957

Arch M. Cantrall/1958

Hart H. Spiegel/1959

Crane C. Hauser/1961

Sheldon S. Cohen/1964

Mitchell Rogovin/1965

Lester R. Uretz/1966

K. Martin Worthy/1969

Lee H. Henkel, Jr./1972

MeadeWhitaker/1973

Stuart F. Seigel/1977

N. Jerold Cohen/1979

Kenneth W. Gideon/1981

The following were Act ing Chief Counsel during

periods when there was no Chief Counsel holding

the office:

JohnW Burras

from March 2,1936, to Nov. 30,1936

Mason B. Leming

from Dec. 6,1951, to May 15,1952

KennethW Gemmill

from June 11, 1953, to Nov. 8,1953

RudyP Hertzog

from Dec. 1, 1954, to May 8,1955, from Jan. 20,1961,

to Aug. 16,1961, and from Sept. 1, 1963, to Jan. S, 1964.

HermanT Reding

from Jan. 19, 1957, to March 13,1957, and

from Aug. 31, 1959, to Sept. 20,1959

LeslerR. Uretz

from April 1, 1966, to April 11, 1966

Richard M. Hahn

from Jan. 20,1969, to June 25,1969

Lee H. Henkel, Jr.

from Jan. 16, 1972, to June 11, 1972

Lawrence B. Gibbs

from April 17,1973, to Oct. 19,1973

Charles L. Saunders, Jr,

from Jan. 20,1977, to April 15,1977

LeonG Wigrizer

from April 16, 1977, to June 23,1977

LesterStein

from June 1, 1979, to Nov. 16,1979

Jerome D. Sebastian

from Jan. 21,1981, to Feb 2,1981, and from March

30,1981, to Aug. 14,1981

Emory L. Longdon

from Feb. 3,1981, to March 29,1981

Joel Gerber

from May 28,1983, toSept. 30,1983

Note: From 1866 to 1926, the chief legal officer for the

Internal Re~enue Service was kn~ as the Solicitor. For

the next eight years. 1926 to 1934, he had the title of

General Counsel for the Bureau of the Internal Rmenue. Since

1934 he has operated under the title of Chief Counsel.

75
Principal Officers of the IRS Office of Chief

Counsel as ofSept. 30,1983

National Office Chief Counsel

(Vacant)

Deputy Chief Counsel and Acting Chief Counsel

Joel Gerber

Assistant to the Chief Counsel

Jerome D. Sebastian

Assistant to the Deputy Chief Counsel

Steven J. Mopsick

Division Directors:

Appeals

Howard T. Martin

Operations

Joseph H. Hairston

Associate Chief Counsel (Litigation)

James J. Keightley

Deputy Associate Chief Counsel

Robert P. Ruwe

Special Litigation Counsel

Stephen M. Miller

SpecialAppellate Counsel

Daniel F. Folzenlogen

Utipting Division Directors:

Criminal Tax

William A. Goss

Disclosure Litigation

Peter V. Filpi

General Legal Services

nunnond E. Shaw

General Litigation

Benjamin C. Sanchez

Tax Litigation

John H. Menzel

Associate Chief Counsel (Technical)

William H. Cormett (Acting)

Deputy Associate Chief Counsel

Phillip J. Howard (Acting)

Assistant to the Associate Chief Counsel

Martin 1. Slate

Principal TechnicalAdvisor

Sherry S. Kraus

Senior Technical Advisor

(Vacant)

Technical Division Directors:

Corporation Tax

John W. Holt

Employee Plans and Exempt Organizations

Peter K. Scott

Individual Tax

Maric, E. Lombardo

interpretative

James F. Malloy

Legislation and Regulations

George H. Jelly

Regional

and District

Officers

Central Region

Regional Counsel

Vernon Jean Owens

Deputy Regional Counsel (Criminal Tax)

Gerald W. Fuller

Deputy Regional Counsel (General Litigation)

Charles M. Layton

Deputy Regional Counsel (Tax Litigation)

Robert A. Roberts

Assistant Regional Counsel (General Legal

Services)

John A. Freeman

Regional Director ofAppeals

Claude C. Rogers, Jr.

District Counsel:

Cincinnati, Ohio

Clarence E. Barnes, Jr.

Cleveland, Ohio

Buckley D. Sowards

Detroit, Mich.

Charles S. Stroad

Indianapolis, Ind.

Ross E. Springer

Louisville, Ky.

Ferdinand J. Lutz, III

Mid-AtlanticRegion

Regional Counsel

David E. Gaston

Deputy Regional Counsel (CriminalTax)

Richard A. Francis, Jr.

Deputy Regional Counsel (General Litigation)

John G. Kissane

Deputy Regional Counsel (Tax Litigation)

Christopher J. Ray

Assistant Regional Counsel (General Legal

Services)

David J. Markman

Regional Director of Appeals

James A- Dougherty (Acting)

District Counsel:

Baltimore, Md.

Herbert A. Seidman

ForeignOperations

Marlene Gross

Newark, N.J.

Edward H. Hance

Philadelphia, Pa.

Charles F.T. Carroll

Pittsburgh, Pa.

Donald W. Howser

Richmond,Va.

Marion B. Morton

Washington, D C.

Thomas C. Morrison

MidwestRegion

Regional Counsel

Dennis J. Fox

Deputy Regional Counsel (Criminal Tax)

Harold L. Cook

Deputy Regional Counsel (General Litigation)

James H. Martin

Deputy Regional Counsel (Tax Litigation)

Charles B. Wolfe, Jr.

Assistant Regional Counsel (General Legal

Services)

James M. Gecker

Regional Director ofAppeals

Donato Cantalupo

District Counsel:

Chicago, Ill.

Denis J. Conlon

76 77
Des Moines, Iowa

Steedly Young

Kansas City, Mo.

James T. Finlen, Jr.

Milwaukee, Wis.

Nelson E. Shafer

Omaha, Neb.

Ronald M. Frykberg

Springfield, 111.

Jeff P. Ehrlich

St. Louis, Mo.

William J. McNamara

St. Paul, Minn.

Robert F. Cunningham

North-Atlantic Region

Regional Counsel

Agatha L. Vorsanger

Deputy Regional Counsel (CriminalTax)

Robert Kraft

Deputy Regional Counsel (General Litigation)

Myron Levine

Deputy Regional Counsel (Tax Litigation)

Jay S. Hamelburg

Assistant Regional Counsel (General Legal

Services)

Robert F. Hermann

Regional Director ofAppeals

Gerard R. Esposito

District Counsel:

Albany, N.Y.

H. Stephen Kesselman

Boston, Mass.

Robert B. Dugan

Brooklyn, N.Y.

SumnerL Lipsky

Buffalo, N.Y.

John E. White

Hartford, Conn.

Powell W. Holly, Jr.

Mauhatten, N.Y.

Gerald Backer

~goutheast Region

Regionil Counsel

Jack D. Yarbrough

Deputy Regional Counsel(Criminal Tax)

Jack Morton

Deputy Regional Counsel (General Litigation)

Ronald P. Campbell

Deputy Regional Counsel (Tax Litigation)

RoyL.Allison

Assistant Regional Counsel (General Legal

Services)

Harry G. Mason

Regional Director ofAppeals

Robert B. Douthitt

District Counsel:

Atlanta, Ga.

[)can R. Morley, III

Birmingham, Ala.

John B. Harper

Greensboro, N.C.

Alan 1. Weinburg

Jacksonville, Fla.

Roy S. Fischbeck

Miand, Fla.

W. Preston White, Jr.

Nashville, Tenn.

Richard J. Neubauer

4;outhwestRegion

Reglona;Counsel

William B. Riley

Deputy Regional Counsel (Criminal Tax)

Michael W. Bentley

Deputy Regional Counsel (General Litigation)

Charles L. McReynolds, Jr.

Deputy Regional Counsel (Tax Litigation)

David L. Jordan

Assistant Regional Counsel (General Legal

Services)

Gary A. Anderson

Regional Director ofAppeals

Ralph R. Shilling

District Counsel:

Dallas, Texas

Kenneth A- Little

Denver, Colo.

George G. Young

Houston, Texas

Harold Friedman

New Orleans, IA.

George H. Becker

Oklahoma City, Okla.

Walter 0. Johnson

Western Region

Regional Counsel

(Vacant)

Deputy Regional Counsel (Criminal Tax)

andActing Regional Counsel

J. Richard Murphy, Jr.

Deputy Regional Counsel (General Litigation)

Fayette G. Taylor

Deputy Regional Counsel (Tax Litigation)

Richard A. Jones

Assistant Regional Counsel (General Legal

Services)

Robert J. Wilson

Regional Director ofAppeals

Ralph F. Albrecht

District Counsel:

Honolulu, Hawaii

John T. Lyons

Los Angeles, Calif.

Joseph 0. Greaves

Phoenix,Ariz.

Roger Rhodes

Portland, Ore.

Henry R. Snyder

Reno,Nev.

S. Clay Freed

Salt Lake City, Utah

Thomas F. Kelly

San T)iego, Calif.

Donald W. Wolf

San Francisco, Calif.

James Booher

Seattle, Wash.

Richard J. Shipley

78 79
URI -TLl

Internal

Revenue

Service Regions, Districts andService Centers;

ChiefCounsel Regional and District Offices

Sacramento

SAN FRANCISCC*

. San 0,-4.

SOUTHWEST It

EGION

CHICAGO

Legend

District Boundary

3

III

MID-ATLANTIC

REGION

SOUTHEAST

REGION

0 National Office, Washington, D.C.

0 strict Counsel, Washington, D.C., and

DIstrict Counsel, Foreign Operations

Regions: Commissioner and District Director,

Regions Counsel and District Counsel

0 District Director

District Counsel

District Director and District Counsel

Ci Service Center

A National Computer Center (Martinsburg, W. Va.)

* Data Center (Detroit, Mich.)

tr.ATI 0