Is

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ts th

in ou

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ce in

a

Iregulati

ights an

uallyisel

ore Effi,
- - cover u! mis years report is the revised IRS

mission statement, which was adopted in 1984 as

part of the Services strategic management system.

The Commissionees and Chief Counsel's Annual

Report is pr9duced by the Office of Public Affairs,

Room 1112, Inlernal Revenue Service, 1111 Constitution Ave.: i4W. Washington, D.C. 20224:

The repo

-

rt is ~v`ailable from the Superintendent of

Documents, US Government Printing Office~

Washington, D.C. 20402.

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 "1984- pertain to

the fiscal year ended Sept. 30, 1984.

Graphs, charts and text figures have been rounded

and may not compute precisely compared to the

statistical tables, which are based on unrounded

figures. '

1VOLt 11"JULIUM NW-Puz t

Commissioner and Chief Counsel

Internal Revenue Service

Statistics

of Income

Library
Table of Contents

Introduction

Collecting the Revenue

Returns Received/8

Tax Receipts/8

Refunds/9

Master File/9

Earned Income Credit/9

Penalties and Interest/9 10

Presidential Election Campaign Fund/ 11

Contributions to Reduce the Public Debt/ I I

Child and Spousal Support Collection

Program/11

Enforcing the Law

Examination and Correction Results/ 12

Service Center Correction Program / 13

Information Returns Program / 13

Payer Compliance / 13

Unreported Income Programs / 13

Tax Shelter Program/ 13

Tax Protesters Program / 14

W4 Program / 14

Fraud Program / 14

Computer Assisted Examinations / 14

Statistical Sampling Examination Program/ 14

Coordinated Examination and Industry

Specialization Programs/ 14

Windfall Profit Tax/ 14

Research to Improve Compliance/ 15

Automated Examination System/ 15

International Enforcement/ 15

Simultaneous Examination Program,

Industrywide and Spontaneous Exchanges of

Information/15

International Meetings / 15

Foreign Operations District/ 17

Collection/17

Automated Collection System/ 17

Special Procedures Automation / 17

Automating the Delinquent Returns Wbrkload / 17

Revenue Officer Examination of Employment Tax

Returns/17

Criminal Investigation / 18

General Enforcement Program / 18

Special Enforcement Program/20

Employee Plans/20

Exempt Organizations /20

Assisting the Taxpayer

Problem Resolution Program/22

Write, Call or Walk In/22

Telephone Assistance/ 23

Walk-In Service/23

Disaster Assistance/23

Taxpayer Education/ 23

Informing Taxpayers/23

Forms and Publications/24

Managing the System

Strategic Management System/26

Research/27

Computer Services/2,7

Office Automation/29

Human Resources Technology/ 29

Management Information Systems/29

District Automated Correspondence Control

System/29

Telecommunications/ 29

Internal Audit/29

Internal Security/30

Integrity Program/30

Disclosure/30

Director of Practice/30

Productivity Improvement/31

Cash Management/31

Records Management/32

Statistics of Income/32

Labor Relations/ 33

Training and Development/33

Legislative Affairs/33

Aid to Foreign Countries and Others/33

Chief Counsel

Chief Counsel and Appeals/34

Corporation and Individual Tax/35

Criminal Tax/36

Disclosure Litigation/36

Employee Plans and Exempt Organizations /37

General Legal Services/37

General Litigation/38

Interpretative /41

Legislation and Regulations/41

Tax Litigation/42

Operations/44

Appendtx/46

Internal Revenue Service Organization

Chart/87

Internal Revenue Service Regions, Districts

and Service Centers; Chief Counsel

Regional and District Offices 187

3
4

Inh-oduction This year the Internal Revenue Service reformulated

and reissueda formal statement of its mission. That

mission is as follows: "The purpose of the IRS is to

collect the proper amount of tax revenues at the

least cost to the public, and ina manner that

warrants the highest degree of public confidence in

ourintegrity efficiency and fairness. 7b achieve that

purpose, we will: encourage and achieve the highest

possible degree of voluntary compliance in

accordance with the tax law and regulations; advise

the public of their rights and responsibilities; determine the extent of compliance and the causes of

noncompliance; do all things needed forthe proper

adrnhl5tration and enforcement of the tax laws;

continually search for and implement new, more

efficient and effective ways of accomplishing our

Mission.'

In 1984 1 gave formal approval to

a comprehensive strategic management plan for the Internal

Revenue Service This plan, coupled with the

mission statement, gives us

a framework for doing

two things better-managing change within our

own organization and adjusting to

a changing

outside environment.

The mission statement focuses our attention on

the larger issu-purpose as an agency, new

compliance directions and the effect of what we do

on taxpayer confidence in the tax system. Our

mission also emphasizes taxpayer rights and our

agency's responsibilities underthe law and reminds

us to balance productivity with fairness.

In 1984 we completed

a major national taxpayer

opinion survey,a natural tie-in with our mission to

better understand compliance and noncompliance

so that we can target our resources in more cost

effective ways Earlier research efforts confirmed

that billions in tax dollars are owed each year and

not paid. The results of this latest survey win give us a better understanding of who is not paying--and

why they are not paying. Then we can take

reasonable steps to shrink these very troublesome

pockets of noncompliance.

Another logical extension of our strategic

management efforts is our problem resolution

program. This year problem resolution continued to

be

a major source of help fortaxpayem Close to

400,000 problems found answers in the hands of

problem resolution officers.

Perhaps more important, we devised

a new

problem resolution case reporting system that will

give managers hard data about programs that

generate too many taxpayer problems. PRP will

continue to be the agency's troubleshooter, but this

more comprehensive system of coding and tracking

cases will help us spot problem areas and identify

the root cause of these problems. If particular computer programs or our procedures are the

troublemakers. we can take steps to bring about

corrections.

Automation continues to redirect the tax

administration world and redefine the way we

collect the nations revenues. Beyond individual

automation efforts, the overall dimensions ofa

totally redesigned tax system are beginning to take

shape Within the next five to 10 years, we will have a totally redesigned tax administration system.

Paper tax returns can largely bea thing of the past.

And tax processing procedures that now take weeks

and months will be reduced dramatically.

We do not have to wait for the future to see

tremendous change. Consider some of the things

that happened just this year:

AutGrnated Collection. We saw the last of the 21

automated tax collection sites come on-line. We

need 1,700 fewer people to work an automated

collection inventory and this translates into $30

million in savings each year. Beyond the staff

savings, early indications are that the automated

system enables us not only to collect taxes more

efficiently but to collect more dollars in less time.

AutomatodExam. This year we set in motiona

three-step plan to automate the examination

process. First there will be an analysis of our current

system anda new system design. The second phase

will'put computer terminals and software in the

hands of all revenue agents by the fall of 1995 to

help compute tax on the spot, write reports and do

technical research. The third phase will include data

communications and actual programming of the

system design. The entire auto exam system should

be up and running by late 1987.

EqLripmentReplacernem We began the last

phase ofa long-term equipment replacement effort

in our service centers.

OpficalSbanning. Optical character recognition

equipment now reads federal tax deposit cards and

our simplest tax form, the 1040 EZ: Our next hurdle

will bea system-wide scarming of paper information

returns. And we are adding other new tax processing applications all the time

The accomplishments in 1984 have been many

ButI will not remember this year only forits

strategic planning, automation and problem solving. I will remember it also as the year we improved our

communications with taxpayers.

We reached out more frequently and I believe

more effectively to tax professionals. academicians

and business persons. We solicited advice on regulations projects before drafting the language and

during all stages of the drafting process, In an effort

to give early guidance to taxpayers, we issued

temporary regulations ina question-and-answer

format.

In opening up the system, we have learned to

listen better to taxpayem In the process, we created

opportunities to explain the tax administration story

to theAmerican public. Now that the communications groundwork has been laid, we fully expect to

continue these efforts. For only in working

together-now and in the future--will the nations

tax system be protected and strengthened.

The Internal Revenue Service will continue to

carry out its mission. With the loyalty, hard work

and dedication of the men and women of the IRS I

am confident we will build on these achievements in

the future.

-4;,~ 2L

Roscoe L. Egger, Jr. %!~

Commissioner of Internal Revenue

5 I
Inti-oduction This year has been marked by substantial progress

in identifying and coming to terms with the many

challenges that face the office of Chief Counsel in the

dynamic and changing world of tax administration.

From our standpoint, the most significant event

of 1984 was the Servic&wide committrnent to

process substantially all existing shelter inventory

on an expedited basis. Well in excess of 100,000

shelter cases should move into appeals and district

counsel during the next 24 months. The need to

deal efficiently and effectively with these cases is

one of the greatest challenges ever faced by our

office. It arises against the backdrop of numerous

favorable court decisions,a commitment to state-of.

theart automation of our shelter case management

system, formation of the National Office tax shelter

branch, implementation of the "project" concept for

moving promotions, the selective withdrawal of outof-pocket settlement offers for pre-1981 shelters and a determination to make--and stand behindrealistic assessments of litigating hazards on a

promotion-by-promotion basis. Coupled with the

commitment and ability of the numerous individuals working shelter matters throughout the

office of Chief Counsel, we can be confident of our

ultimate success in this most important endeavor.

The Tax Court's ballooning inventory has been

cause for alarm in certain quarters-15,340

docketed cases as ofSept. 30, 1974; 64,000 docketed

cases as of Sep. 30, 1984. Within limits, however,

inventory size is simply not the issue. The object is

to assure prompt resolution of disputes between

taxpayers and the IRS. Measured against this

standard, the Tax Court process is healthier now

than at any time in the past 10 years. This success is a tribute to ongoing management initiatives by the

court and the office of Chief Counsel. As we refine

our management techniques and build on our

experience of the past several years, I am confident

we will sustain the momentum we have generated

in the timely closing of cases.

The appeals function again carried out its

mission with great distinction. Anticipated benefits

from the 1982 reorganization continue to be

realized, as appeals maintained its 85 percent agreement rate on nondocketed cases and participated

actively in resolving most of the 34,000 docketed

Tax Court cases that were settled during 1984.

This year saw enactment of yet another major

piece of tax legislation, the fifth in four years. At the

same time, the pace of sophisticated and aggressive

tax planning has continued unabated. The resulting

challenge to all of the technical functions cannot be

overstated. The need to provide guidance and

confront potential abuses in timely fashion has

never been more pressing. Of equal importance is

our obligation to fashion rules and procedures that

make our complex tax system administrable and

workable fortaxpayeis, tax practitioners and the

IRS With all of these concerns in mind:

• We have placed great emphasis on the

regulations process. Thanks to cooperative

efforts by Chief Counsel and Treasury attorneys, we already have provided guidance

under major provisions of the 1984 tax bill,

and our overall publication rate has increased

significantly.

• We are changing the style of regulations to

meet today's challenges. We are limiting their

scope to matters we are prepared to address,

rather than waiting in hopes of reesOlving all

conceivable issues. In appropriate cases, we

are using question-and-ansv~er format to

provide faster and more practical guidance~

and we are using more general statements of

principle to provide appropriate frames of

reference.

• We are actively encouraging closer communication with tax practitioners and IRS

personnel. We cannot work ina vacuum and

hope to come up witha product that is

practicable and responsive to real-world

concern&

• We are in the midst ofa top-to-bottom

review of the published rulings program and

anticipatea major overhaul that will expedite

publication and make certain that we cover

subjects most worth covering.

• We have implemented procedures to identify

significant issues raised by letter ruling and

technical advice requests to assure appropriate and timely consideration of major

policy questions.

Again this year~ we have reaffirmed our

dedication to sound management. Building on the

strategic planning process that the IRS has been

pursuing for several years, we began developing

a

series of strategic initiatives that will profoundly

affect the office of Chief Counsel for years to come.

We have implemented pilot programs to test the

feasibility of decentralized recruiting and to assess

the potential role for paralegals in our field offices.

Introductory management training courses are now

available for all supervisory personnel, and an

advanced management training program is on the

drawing board. After years of promL-p- automation

of our office is finally becominga rrAity. Counsel's

automated case management system is up and running in one region and the National Office. Several

of our offices have been selected for pilot testing

state-of-the-art automation, and initial hardware

acquisitions have taken place. We have formed an

automation policy review board to guide us through

the next several years.

The most important attribute of our office is our

committment to quality. Particularly with so much

attention focused on management issues, it is vitally

important that we reaffirm this perspective. To this

end:• We have put in place

a structure that parallels

the longstanding industry specialist program

in the examination function. For the first time,

specifically identified field and National Office

Chief Counsel personnel are affiliated with

each industry group. These individuals provide guidance and support across the boardrulings, regulations, technical advice and all

phases of case development.

• We have completely revamped training for

ourfield attorneys and are committed to

a

program that will be second to none and the

equal of our ongoing National Office CPE

program.

• We are pursuinga number of major initiatives

in the general litigation and criminal tax areas

that, if implemented, should enhance signilicantly the quality of service we provide in

these critical areas.

• We have implementeda system to identify

major pending cases in all functional areas on a more timely basis, so that we can make

certain we are devoting whatever resources

may be required to doa quality job where it

really count%.

We can take great pride in all that we have

accomplished, and the talent and dedication of the

men and women who are the office of Chief Counsel

assure our ability to meet the many challenges that

lie ahead.

6

7
KeturnsKeeeivea

Individual income tax returns accounted for 56 percent of the 172.5 million federal tax returns IRS service centers processed in 1984. Individual taxpayers

flied 19.6 million Forms 1040A and 60.9 million

Forms 1040. Nearly 16 million single taxpayers

whose income was less than $50,000 and who met

certain other criteria filed Form 1040EZ. (For details,

see statistical table 6.)

Over 30 percent of all 1040EZ returns received

nationwide this year were processed using optical

character recognition equipment, which reads the

information on returns electronically

Tax Receipts

The IRS collected $680.5 billion in 1984, an increase

of $53.2 billion, or eight percent, over 1983. The

increase was due in part to revenue increases under

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 $362.9

billion reflected an increase of $13.3 billion over the

prior year. Corporation income tax receipts were

$74.2 billion, up $12.4 billion, or 20 percent.

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

$199.2 billion, up $25.4 billion from 1983. This rise

was due to 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 rose to over $36 billion, up Dy 6z.j

billion, or six percent, from last year. Receipts

included amounts from increased excise taxes on

airport and airway users, highway usem cigarettes

and telephone service. Windfall profit tax receipts

decreased, however, from $15.7 billion to $8.1 billion

due to reduced tax rates and lower crude oil prices.

(See statistical tablesI and2 for detailed information

on tax receipts.)

Refunds

The IRS paida total of $85.9 billion in refunds to 79.1

million taxpayers in 1984. In 1983, 76.8 million

refunds totaling $89.8 billion were issued. This year

refunds to over 76 million filers of Forms 1040,

1040A and 1040EZ were $64.6 billion, including

interest. Individual refunds averaged $850, compared to an average of $830 paid in 1983. (For

details, see statistical tables4 and 5.)

Master File

The number of taxpayer accounts on the individual

master file grew to 126.7 million by July 1984,a 1.8

percent increase over July 1983. The business master file as of July had 25.1 million active and inactive

accounts,a 0.04 percent decrease over the previous

year. During the year ended June 30, 1984, the

National Computer Center processed 574.3 million

individual and business master file transactions, up

by 16 million, or nearly three per~cent.

7~pe ofreturn

Number of returns Grand total

filed by principal Income tax, total

type of return Individual

(Figur~ in thousands. Declaration of estimated tax

For details see statistical Fiduciary

tablc 6.) Rdrtnendtip

Corporation

Estate tax

Gft tax

Employment tax

Exempt organizations

Employee plans

Xcohol, tobacco and fireannns

Excise tax

Supplemental documents'

Non-master file ret,,,,2

'Ind.d. F.- 1040X, 1120X. 2688, 4868, 7004, 7005 ad 104 IA.

21nclud~ Forms 941M, 941NMI, M. 990BL, 6069, 104-1 and 1120DISC.

tarnerf Income ILredlit

Earned income credits may be claimed by lowincome taxpayers who maintain a home for themselves and at least one dependent. In 1984, 6.1

million taxpayers claimed $1.7 billion in earned

income credits. Taxpayers may receive earned

income credits in their paychecks rather than

waiting fora refund after filing an individual income

tax return at the end of the tax year. Employers

reported on 11,404 employment tax returns that

$1.7 million had been paid out in advance earned

income credits in 1984.

Penalties and Interest

Underthe law. the IRS levies penalties forfailure to

file on time, failure to make tax payments and federal tax deposits when due, payments with bad

checks, negligence, fraud and several miscellaneous

infractions. In 1984 there were 26.1 million penalty

assessment-, totaling over $5 billion. (For details, see

statistical table 14.)

The law further stipulates that taxpayers who fail

to pay their taxes on time will be charged interest on

any balance due, Interest assessed on individual

returns totaled $2.6 billion this year. Abatements

totaled $204.7 million. Business returns were

assessed $3.9 billion, with abatements of nearly

$909 million.

1983 1984

171,174 172.512

135,021 135.690

95.284 96,288

33,080 32.597

1.994 2.013

1,586 1.663

3,078 3.129

III

91

90

87

25.537 26.133.

437 393

752 955

582 552

1,010 694

7,602 7,887

30 32

8

9
Net Internal

Source

Grand total

irevenue collections Corporation income taxes

(In thousands of dollars) Individual income taxes

Employment taxes. total

Old-age, survivors~ disability

and hospital insurance

Railroad retirement

10

Unemployment insurance

Estate and gift taxes

Excise taxes

Gross,

collections,

680A75.229

74,179,370

Refunds'

Net Collectiont;

Amount

84,561,249 595,913,980

17286,386 56.892,983

362,891,679 65,960.314'-' 296,931,366

199,210,028

189,515,975

3,642.030

6,052,023

6.176,667

38,017,486

584,502 198,625.525

415,400 189,100.575

15,974

153.128

168.332

3.626,056

5,898,895

6.008,335

561.715 37.455,771

Flecem'

of towl

100.0

9.5

49.9

33.3

31.7

0.6

1.0

1.0

6.3

IDnes not include interest paidon refunds. in the na-Iti-, the

total refund figure of $85,9 billion includes $1.3 billion of interest,

2gefunds of Forms 1040. 1040A and 1040EZ including withheld

taxex rmnus FICA.

G-.s internal

Presidential Election CampaignFund

This year 22.9 million individual income tax returns,

or 24 percent, had total designations of $34.8 million

forthe presidential election campaign fund. The

cumulative amount credited to the fund since It was

started in 1972 is $396.5 million.

Contributions to Reduce the Public Debt

This was the second year that IRS tax forms contained 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 thePublic Debt with their

tax 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 subject to the limitations on

charitable contribution&

In 1984 the IRS received 2,513 voluntary

payments, totaling some $405,007.

Source

P~nt

of 1984

collections

Grand total 100.0

revenue collections Income taxes. total &4.2

(in thousands of dollars. Corporation 10.9

For details see statistical Individual, total 53.3

table 1.) Withheld by employers3 41,0

Other3 12.3

Employment taxm total 29.3

Old-age, surviwrs~ disability and

hospital insurance, total 27.9

Federal insurance contributions 26.6

Self-ernployment insurance contributions

Unernployerd insurance

Mlroad riefirement

Estate and gift taices

Excise taxes, total

Alcohol

Tbtsacxx~

Other

1.3

0.9

0.5

0.9

5.6

0.8

0.7

4.1

lIncludes presidential election campaign fund amounting to

$35.526,896.

21ccludes presidential election campaign lord amounting n,

$347.770.399.

3Fztimated collections of indi,idual income tax withheld am not

reported separately from old~g, survvori~ dLsabiiity and hospital

insurance (OASDHI) taxes on wages and salaries, Similarly, collec.

tions of individual income tax not withheld are combined with

Child andSpousal Support Collection Program

As required by the Omnibus Reconciliation Act of

1981, the IRS in 1984 offset $211 million from

422,240 individual income tim refunds to pay delinquent child and 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. The offsets of

federal tax refunds reimburse state welfare agencies

for support they furnish through the aid to families .

with dependent children program.

Increase or decrease

1983 1994 Amount Percent

627.246,793 680,475.229 53,228A37 8.5

411.407,523 437,071,049 25.663.526 6.2

61,779.556 74.179,370 12,399,814 20.1

349,627.9671 362,891,6792 13.263,712 3.8

266.(A3,3471 278,983,8062 12.940.459 4.9

83.594,620 93,907.873 323254 0.4

173,847,854 199,210,028 25,36-1,173 14.6

166.420.846 189,515.975 23,095.129 13.9

159.664.392 180.908.693 21.244,301 - 13.3

6,756,454 8.607.282 1.850,828 27.4

4.311.582 6.052,023 1,740.441 40.4

3,115,427 3,642.030 526.603 16.9

6,225,877 6,176.667 -49.211 -0.8

35.765.538 38.017,486 2,251.948 6.3

5.634.853 5.402.467 -232,386 -4.1

4.139,810 4.663,610 523.801 12.7

25.990,876 27,951,409 1.960.533 7.5

OASDHI taxes on self-ployment income. The amount of

OASDHI tax collections shown is based on cstimate~ 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

OASDHI taxes. The estimates shown for the wu categories of individual income taxes were derived by subtracting the OASDHI

tax estimates from the combined totals reported.
Enforcing the Law

Examination and Correction Results

In 1984 the IRS recommended additional tax and

penalties on 1,058,055 returns, totaling $14.3 billion,

an increase of 4.4 percent over 1983. Examinations

of individual and fiduciary income tax returns

accounted for $4.5 billion, corporate income tax

returns for $8.4 billion, estate and gift tax returns for

$0.9 billion, excise and employment tax returns for

$0.1 billion and windfall profit tax returns for $0.4

billion.

Examinations also revealed overassessments on

85,545 returns, with refunds of $0.5 billion.

The IRS examined 1,418,787 returns in 1984. At

taxpayers'places of business, revenue agents examined 468,644 returns, a decrease of 50,531 returns

from 1983. In IRS offices, tax auditors examined

862,394 returns,a decrease of 143,936 returns from

last year. The remaining 87,749 returns were examined through correspondence from the service

centem

Examination coverage of income- estate and gift

tax returns was 1.31 percent of returns filed, compared to 1.56 percent in 1983.

In addition, 680,732 returns were verified or corrected through correspondence from the service

centers fortotal examination contacts with taxpayers to examine~ verify or correct income, estate

and gift tax returns of 2.44 percent of returns filed,

compared to 2.88 percent in 1983. This program

also resulted in $415 million in recommended additional tax and penalties. (See statistical tables 7, 11

and 12 for additional information.)

Service Center Correction Program

The IRS continues to implement service center correction programs to identify deductions and credits

erroneously claimed on tax return& These programs cover the energy credit, once-in-a-lifetime

exclusion of the taxable gain on sale ofa residence~

credit forthe elderly, overreported and underreported state income tax refunds, individual retirement accounts, farm land clearing expenses and

payments in kind.

Tax returns are monitored, tracked and idefitified using low-cost computerized methodology.

Where there is improper orinconsistent reporting

by taxpayers, proposed adjustment letters are

mailed to the taxpayers giving the amount of tax

change, an explanation of the error, tax guidance

and information on appeal rights,-

information Returns Program

Asa result of the IRS information returns program,

more than 3.9 million taxpayers were notified in

1984 of potential discrepancies between income

they reported on their tax returns and income

reported to the IRS on information returns. In addition, 3.1 million taxpayers received notices of apparent failure to file tax returns,

The IRS received 668 million information documents in its tax year 1983 information returns program, including over 168 million Forms W-2

received and processed by the Social Security

Administration. More than 16 million of the total

documents received were information returns filed

by trustees for contributions to individual retirement

arrangements and simplified employee plans.

The IRS continues to match almost all information returns submitted on magnetic media to verify

that correct amounts are reported on taxpayers'

returns. Over 568 million of the information returns

submitted this year were on magnetic media. In

1984 approximately 48 percent of the 100 million

information returns submitted on paper Were

matched, compared to 27 percent in 1983. This

increase resulted from the use of optical character

recognition equipment. With the installation of additional optical character recognition equipment, the

IRS expects to be able to match almost all of the

information returns submitted on paperin 1985.

Overall, 86 percent of the combined magnetic

media and paper receipts were matched in 1984.

Payer Compliance

As part of the long-range plan to ensure compliance,

the IRS issued requirements and guidelines forthe

preparation of transmittal documents for annual

information returns, including the proper use of

names and taxpayer identification numbem

During 1984 the IRS established the payer master file containing the name, address, taxpayer identification number and types of documents filed for

each payer. This file is part ofa long-range plan to

advise and educate payers about filing requirements

as well as to identify payers who do not file returns.

Unreported Income Programs

Recent studies continue to showa substantial

amount of taxable income is not being reported by

individuals. Underreporting seriously threatens the

integrity of the self-assessment tax system. To

increase compliance, the IRS has established unreported income programs directed at taxpayers who

do not report all of their income. District and

regional information gathering projects focus on significant areas of noncompliance that are not identifiable through conventional returns selection

methods. These projects are based bn information

uncovered in examinations and other sources.

Asa result of information gathering projects on

unreported income in 63 districts and seven regions,

the IRS examined approximately 25,000 returns and

assessed $86.1 million in additional tax.

Tax Shelter Program

As of Sept. 30, 1984, 331,395 returns with tax shelter

issues were in the examination process,a decrease

of 3,154 returns from the prior year. During 1984,

114,323 returns were closed after examination, with

recommended tax and penalties totaling $2.2

billion.

The Tax Equity and Fiscal Responsibility Act of

1982 (TEFRA) provided tools to combat abusive tax

shelters. TheM is aggressively using these tools on

the "front-end" through injunctions against promoters and application of promoter penalties. Tax

shelter coordinators and committees have been

established throughout the IRS to gather information on promotions being marketed. In 1984 injunctive relief was obtained against 19 abusive tax shelter promotions.

As part of its front-end approach, the IRS has

issued 16.653 pre-filing notification letters to investors in 60 different abusive shelter projects and

advised them that the purported tax benefits are not

allowable and that their returns will be examined if

they claim such benefits. In addition, the IRS with12 13
holds that portion of an investor's refund attributable to a shelter subject to a pre-filing notification.

Penalties for negligence, civil or criminal fraud,

overvaluation and substantial understatement also

can be asserted against promoters of and investors

in abusive shelters.

The Deficit Reduction Act of 1984 gave the IRS

new tools to use in its front-end attack against tax

shelters. The act increased the penalty for promoting abusive shelters, from the greater of $1,000 or 10

percent of the gross income to be derived, to 20 percent of the gross income to be derived. It also

required that shelters be registered with the IRS and

established penalties for aiding and abetting an

enjoinable action. Organizers and sellers of potentially abusive tax shelters are required by the act to

maintaina list of investors and make the list available to the IRS, Additionally the interest rate on substantial underpayments attributable to certain tax

motivated transactions now accrues at an annual

rate equal to 120 percent of the adjusted rate.

Tax Protesters Program

The IRS had 28,324 protest returns under examination and had closed 23,571 returns as of Sept. 30,

1984,a 30-percent increase in cases closed over the

prior year.

The service centers are identifying more protest

returns during processing, and examiners are asserting civil penalties, provided underth~ Tax Equity

and Fiscal Responsibility Act of 1982, against tax

protesters who file frivolous documents or returns.

The service centers asserted 8,210 frivolous return

penalties this year. The $500 frivolous return penalty is asserted against those persons who take on

their returns clearly unallowable positions, having

no basis in law or fact, with the intent of impeding

the administration of the tax laws.

W4 Program

Aggressive identification continues of employees

who file incorrect withholding allowance certificates, Forms W4, with their employers to avoid having the correct amount of income tax withheld from

their wages.

When employees submit Forms W4 to their

employers claiming exemption from withholding or a specific number of withholding allowances,

employers then submit to the IRS those Forms W4

that meet predetermined submission requirements.

These Forms W4 are then computer screened and

those identified as being questionable are selected

for examination.

During 1984 the IRS adjusted 350,000 Forms W4

of employees who underestimated their withholding based upon anticipated wages, expected itemized deductions or additional allowances for personal and dependency exemptions to which they

were not entitled. The $500 civil penalty forfiling

false wage withholding information was asserted in

100,000 cases.

FraudProgram

Continued emphasis on fraud detection during the

examination process produced 9,911 fraud referrals

submitted to criminal investigation. - The number of taxpayers against whom the civil

fraud penalty was recommended increased by 1.8

percent. This penalty is equal to 50 percent of the

entire additional tax due if any part of the underpayment is due to fraud.

Computer Assisted Examinations

The IRS has 275 computer audit specialists and

managers trained in computer systems, hardware

and program languages.

Record retention agreements, which identify

those taxpayers who have retained machinesensible records for examination purposes, have

increased to 5,077.

Statistical Sampling Examination Program

The IRS continued to emphasize statistical sampling

techniques in its examination program. In 1984 over

$115 million in tax deficiencies was determined by

the use of statistical projection methods.

The IRS trains computer audit specialists in

advanced statistical sampling concepts so they can

apply them in examinations as well as offer expert

assistance to revenue agents and other examination

specialists, In addition, revenue agents are trained to

apply simple statistical samples in cases they are

examining.

Coordinated Examination and Industry

Specialization Programs

The coordinated examination program includes the

1,364 largest and most complex domestic and foreign corporations. Examinations of these corporations are centrally controlled and done by teams of

the most experienced examinem In 1984 this program resulted in recommended tax deficiencies and

penalties totaling $5.9 billion. The industry specialization program included 16 designated industries and 641 coordinated examination cases, with

72 issues being coordinated. This program provides

uniform and consistent treatment of industry issues

nationwide.

Windfall ProfitTax

During 1984 the IRS completed 9,791 windfall profit

tax examinations, resulting in $397 million in

recommended additional tax and penalities. As of

Sept. 30, 1984, there were 9,166 windfall profit tax

cases in the process of examination.

Research to Improve Compliance

The taxpayer compliance measurement program

(17CMP) is the IRSs primary long-range research

effort to measure overall compliance and the major

characteristics of its total workload. TCMP is based

on the examination ofa stratified random sample of

returns. In 1984 the IRS began the examination of

the eighth IUMP cycle of individual returns and confinued the TCMP examination of partnership

return&

Since 1968 theIRS has employeda statistical

technique known as discriminant function (DIF) as

the primary method of selecting returns to examine.

In 1985a new DIF technique will be implemented

that will improve the effectiveness of the corporation selection formulas. DIF formulas are developed

in two stages. An initial formula is produced to idenfify returns in need of exan-driation. A second formula is then developed to identify the most producfive of these returns. This second-stage technique

was successfully introduced for individual returns in

calendar year 1984.

Classification is the process of determining

which issues ona return require audit. This process

has always been performed manually, thus requiring

hundreds of examiners to review returns.A computerized classification system has been developed

and will be tested in 1985. ALAa consultant has

been hired to determine if expert systems technology, the computer modeling of an expert's

thought process, can be applied to diissification.

AutomatedExamination System

The IRS solicited vendor proposals this year to conduct an analysis of the current examination system

and developa new automated examination system

(AES). One of the products of the first contract award

will include plans and specifications for procurement of hardware and software that will improve

the technical producfivity of revenue agents priorto

implementation of the total integrated AES. This initial support will provide automated assistance in

areas such as tax computation, report writing, technical research, workpapers and inventory control.

Development of software and hardware based

on the total AES design willresult froma later contract award planned for mid-1986. AES. which is

scheduled for nationwide implementation in late

1987, will increase examination efficiency and

timeliness of assessment billings, reduce overhead

costs and improve management information and

control and the overall quality of examinations.

International Enforcement

In 1984 examiners trained in the international provisions of the Internal Revenue Code, tax treaties and

foreign tax statutes examined 5,241 returns, recommending income adjustments of S4.6 billion, foreign

tax credit changes of $0.6 billion and withholding

taxes and penalties of $68 million.

Approximately 340 international examiners in

19 key districts handle examinations of business

operations outside the U.S. The majority of these

examinations involve 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 emphasizes international compliance activities with special

attention to operations in tax havens by individuals,

partnerships and trtist&

Simultaneous Examination Program,

Industrywide andSpontaneous Exchanges of

Information

The U.S. has simultaneous examination programs

with the tax administrations of Canada, the Federal

Republic of Germany, France, Italy, Norway and the

UnitedKingdom. These programs allow the

exchange of information between the IRS and

treaty-partner tax administrations and coordinate

the tax treatment of related taxpayers with business

activities in more than one country. Examinations

are conducted separately. and in the selection process, particular consideration is given to taxpayers

having operations in tax-haven jurisdictions.

Industrywide exchanges of information provide

participating tax administrations with information

on the worldwide operations and pricing practices

of selected multinational industries. The IRS conducts industrywide exchanges with the tax administrations ofAustralia, Canada, Denmark, the Federal

Republic of German)~ France, Italy, Japan, Norway,

Sweden and the UnitedKingdom. Covered under

these exchanges are the aluminum, banking, forest

products, grain, petroleum and pharmaceutical

industries. The U.S. also conducts spontaneous

exchanges of information with any treaty partner if

permitted underthe income tax treaty in force.

International Meetings

IRS executives met with officials of U.S. treaty part.

ner tax administrations in three international meetings. One meeting was with the Pacific Association

of Tax Administrators-the U.S, Australia, Canada

and Japan-and the other two with the Group of

Four-the U.S, the Federal Republic of Germany~

France and the United Kingdom. Key topics at these

meetings were tax havens and the alleviation of

double taxation. International cooperative efforts

also were initiated with the Italian tax administration, and technical exchanges were conducted with

the tax administrations of Mexico and the Peoplt~s

Republic of China.

14 15
INTERNAL

REVENUE

SMWCK

INA'nON DMS1

Foreign Operations District

The IRS Foreign Operations District (FOD) administers federal tax laws for U.S, citizens living abroad,

residents of U.S territories, pi~6ssions and the

Commonwealth of Puerto Rico~ other foreign-based

taxpayers subject to U.S. taxes and corporate entities

whose books and records are in another country.

FOD completed more than 14,000 examinations

and recommended $160 million in additional tax

and penaltie& It also collected $63.3 million in delinquent taxes, while securing 7,200 delinquent returns

from U.S. taxpayers abroad.

The IRS maintains 15 foreign posts worldwide

managed by revenue service representatives (RSRs)

who oversee examination, collection and taxpayer

service programs. RSRs also serve as liaisons with

foreign tax authorities.

Tax treaties in force between the U.S. and more

than 30 other countries are administered by the IRS,

which also negotiates mutual agreements with

treaty partners to resolve cases of otherwise

unrelieved double taxation contrary to tax treaty

rules. The IRS also participates in cooperative

exchanges of information with foreign tax administrations and provides other forms of reciprocal

assistance.

Collection

The IRS collecteda total of $16.4 billion in delinquent taxes in 1984. Of that sum, $7.5 billion was

collected asa result of initial billings. Action was

completed on 3.2 million delinquent accounts that

yielded $8.9 billion in overdue taxes-$3.7 billion in

response to computer notices sent to taxpayers and

$5.2 billion on delinquent accounts. Overdue taxes

of $1.2 billion were collected when four million

delinquent returns, involving $6.1 billion in assessments, were secured.

Additional revenue officer staffing significantly

helped reduce inventories forthe first time since

1976. Delinquent account inventories declined from

two million in 1983 to 1.9 million in 1984.

Automated Collection System

The automated collection system (ACS) was successfully launched this past year. At 21 sites throughout the country computerized systems receive and

place telephone cafls to taxpayer& ACS combines

virtually paperless computer processing, automatic

telephone dialing, direct entry of case history data

and immediate access to case information. Prior to

implementation of this system, collection office

functions were located in each of the 63 district

offices and relied on labor-intensive paper processing. Even though all collection office functions were

phased out of existence at various times during the

past yew, inventories of open cases were reduced,

and 1,700 fewer collection and support personnel

staff years were required to acomplish the same

tasks. while revenue collections increased.

Special Procedures Automation

Automation began this year of the special procedures function, a paperintensive activity that is

the legal arm of the collection operation. Special

procedures maintains files of all bankruptcies, federal tax liens and numerous other legal materials

used by collection in each district office The first

phase of the spe~ial procedures automated information retrieval system began this past year as each

district started loading lien files into the automated

system. The implementation of other phases over

the next few years will place bankruptcies, pending

civil suits and other files ina combined system easily

accessible for input and recall. The system will use

all the features of modem automation and permit

monitoring and control of workload at substantial

savings,

Automating the Delinquent Returns Workload

Whena business taxpayer fails to comply with filing

provisions, the Internal Revenue Code authorizes

the IRS to prepare and file delinquent business tax

returns for the taxpayer based on information in IRS

files and contacts with the taxpayer. While collection

has used this procedure to some degree over the

years, the automated collection system (ACS) made

it possible to make greater use of this compliance

tool. Asa result, an automated delinquent returns

process was tested and implemented this year.

The problem of individual income tax return

delinquencies was approached the same way.

Employing procedures already used by the examination function, the "substitute-for-mturrf'concept

was tested. This procedure is used whena taxpayer

neglects orrefuses to filea delinquent income tax

return after written requests froma service center

and ACS telephone contacts. The IRS then estabfishes and assesses the liability of the taxpayer, using

information secured from contacts with the taxpayer, third parties and data available from within

the system, including information returns such as

Forms W-2 and 1099. After successful testing, an

automated substitute-for-retum process was implemented on Oct. 1, 1984.

Revenue OfficerExamination ofEmployment

Tax Returns

Taking advantage of revenue officers'experience

with business taxpayers, the IRS is studying the use

of revenue officers in employment tax examinations. This study began in early 1984 with 47 revenue officers in seven districts. Revenue officer examiners identified cases with high potential for error.

16 17
Early results of the test show that these examinations may be effective in gaining compliance in

what has beena significant area of noncompliance

R"uIts of

Criminal Investigation

The criminal investigation division investigates violations of the federal tax laws and related offenses

and identifies areas of willful noncompliance and

the methods used to circumvent the tax laws. To

address noncompliance and enforcement problems,

regions and districts developed and initiated local

programs that focused on specific noncompliance

situations. In addition, to deal with complex tax

schemes and crimes spanning national boundaries,

the IRS began negotiations with several foreign

countries on simultaneous investigation

agreements.

Through the increased use of micro- and minicomputers and office automation, special agents can

more quickly and effectively analyze voluminous

documents and transactions that previously

required substantial amounts of their time. In addition, computer technology is increasingly employed

by managers to monitor caseloads and

performance.

As evidenced by the increase in the number of

prosecutions and sentencings, 1984 showeda confinuing improvement in criminal investigation

resource utilization.

General Enforcement Program

About 52 percent of criminal investigation resources

was used in the general enforcement program. Two

areas thatreceived particular attention were illegal

tax protesters and fraudulent tax shelters. These programs accounted for 26 percent of criminal investigation's general enforcement program resources.

The criminal investigation effort against fraudulent tax shelters concentrated on nationwide promotions. There was an increase in the number of investigations of these schemes during the year, and

some significantly higher sentences were handed

down by the courts. In one case, four individuals

were involved in promotinga fraudulent shelter that

dealt with Treasury securities. This scheme generated $130 million in false deductions. The promoters

drew sentences of up to 15 years in prison. In addition, the IRS National Office is coordinating civil

injunction actions that are being pursued simultaneously with ongoing criminal investigations. Promotions investigated usually involve diversified sales

activities thatresult in millions of dollars in fraudulent deductions and credits being taken on individual tax returns.

The illegal tax protester program concentrated

on the investigation of leader. and promoters of

major protest groups and schemes with significant

numbers of participant& One such investigation

resulted in the indictment of nine leaders of

a major

mail-order ministry scheme. The 19-count indictment charged the individuals with evading the payment of taxes on approximately $10 million of

income received from the sale of mail-order ministry charters. Approximately 1,000 individuals who

purchased these charters and took improper tax

deductions for purported contribution deductions to

their own churches will be required to pay millions

of dollars in back taxes and penalties.

General erillircement program Special enforcement Grand

Illegal Firandident total

tax tax Narmifics

proresteris; shelteri; Other Total related Other Total

Investigations initiated 648

criminal Inveirtigation Investigations completed 745

activity Prosecution recommendations 444

Indictments and informatiow 265

Plm of guilty and nolo contenclere 110

Convictions after trial' 124

Numbff sentenced 232

Percent receiving prison sentences 78

224 3218 4090 1085 1019 2104 6194

175 2773 3693 1080 1152 2232 5925

105 1080 1629 712 649 1361 2990

49 830 1144 516 498 1014 2158

16 645 771 300 373 673 1444

15 82 221 53 90 143 364

36 751 1019 310 525 835 1854

89 63.2 57 77 58.2 69 62

Results of direct Delinquent taxes'

enforcement on From delinquent accounts

delinquent amounts From notices

and returm,

Additional tax, penalty and interest

assessed on delinquent returns

(Net of prepaid credits)l

Imilhom of dollan

2thou-&

Delinquent returns secured2*

From delinquent returns secured

1983

5.760.3

3,793.3

1,006.9

3,609.7

5.211.1

1984

5.159.0

3.768.7

1.225.2

3.951.3

6.052.9

18 19
20

Special EnforcementProgram

The special enforcement program identifies and

investigates violations of the tax laws by persons

who derive substantial income from illegal activities.

This year the program emphasized investigations of

major narcotics traffickers and organized crime

figures and participation in investigations with other

federal, state and local enforcement agencies. As

part of these efforts, the IRS has assigned criminal

investigators to the El Paso Intelligence Center, the

Treasury Financial Law Enforcement Center and

Interpol. The IRS has made substantial contributions

to the federal effort against narcotics trafficking,

especially in the Southeast.

In addition, the IRS has playeda significant role

in the Organized Crime Drug Enforcement Task

Forces created by the President, devoting 52 percent

of its special enforcement program resources to this

program.

The IRS also has taken an active role with federal, state and local law enforcement authorities in

multi-agency task forces around the country The

multi-agency approach to narcotics investigations

has increased the number of criminal iai cases identified and prosecuted, jeopardy and termination

assessments made and asset forfeitures carried out

on property procured with illegally generated and

unreported income.

Employee Plans

In 1984 the IRS issued 106,353 advance determination letters on the qualification of corporate and selfemployed plans. In addition, 27,734 returns were

examined to determine whether plans were 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 IRS continued to emphasize the returns

selection process to ensure examination of plans

with the highest audit potential. During the year, the

computer classification program was revised to integrate the results of the taxpayer compliance measurement program. Audit presence was maintained

in all return classes to achieve acrossthe-board

coverage.

Exempt Organizations

During 1984, the IRS issued orrevised nine revenue

rulings and procedures and issued 41

5 technical

advice memoranda. The IRS also acted on 69,613

applications, reapplications and requests for rulings

from organizations and examined 20,632 exempt

organization returns.

On July 3,1984, the Supreme Court ruled in

Allen v. Wright that parents of black children attending public schools in school districts undergoing

desegregation could not sue the federal government

to force the IRS to adopt stricter standards for identifying racially discriminatory private schools. The

Court found that the plaintiffs had not shown an

actual injury traceable to the government's actions

and redressable by the requested relief.

The Deficit Reduction Act of 1984 made major

revisions to the rules applicable to private foundations and enacted new provisions on the deductibility of employer contributions to welfare benefit

funds for employees and to the requirements for

nondiscriminatory benefits to retain exempt status.

The act also placed restrictions on IRS tax inquiries

and examinations of churches. The IRS is implementing the provisions of the act. A Form 990 advisory committee was established

in 1984. Its membership includes assistant state

attorneys general, private sector representatives and

IRS officials. The IRS is reviewing the changes and

new instructions recommended by the committee

to reduce the incidence of incomplete and improperly prepared returns and make the returns more

useful to the IRS, the public and the states with

reporting requirements for charities and other public benefit organizations.

Asa resWt ofc hanges made by the Tax Equity

and Fiscal Responsibility Act of 1982 (TEFRA), the

IRS continued to provide direction to the public for

complying with the employee plans provisions of

the act- Because TEFRA repealed most of the special limitations and restrictions that had applied to

Keogh plans, the IRS issued an announcement

requiring all self-employed individuals withKeogh

plans to file annual returns even if the only participants are owner-employees. Schedule T also was

developed as an attachment to the Form 5300 series

applications for determination letters to facilitate the

submission of plan amendments by applicants seeking to have their plans comply with TEFRA. In addition, the IRS issued a notice providing guidelines to

clarify the rules for employee plans covering leased

employees. A revenue procedure was issued to inform sponsors of master and prototype plans how to secure

new opinion letters and to assure TEFRA compliance for present and future plan adopters. The IRS

also sponsoreda two-day TEFRA seminar in Washington for over 800 practitioners from around the

country who draft master and prototype plan

documents.

The IRS developed comprehensive actuarial

guidelines for examining minimum funding

requirements and actuarial funding methods and

their underlying assumptions for defined benefit

plans. Selected senior field specialists have been

trained in the use and applicability of these

guidelines.

Two significant pieces of legislation dealing with

employee plans were enacted by Congress and

signed into law during the year. The Deficit Reduction Act of 1984 and the Retirement Equity Act of

1984 both made important changes in the rules governing plan qualification. These changes involve

required plan distributions, joint and survivor provisions and limitations on contributions and benefits.

The IRS is implementing these two acts to make

sure that plans comply with the new requirements.

The service centers began assessing penalties on

incomplete Form 5500 series returns of employee

benefit plans and Form 990 series returns of exempt

organizations. When

a service center receivesa

return with information critical to the processing of

the return missing, correspondence is initiated with

the taxpayer to secure the missing data priorto penalty assessment. This program will give the IRS

more reliable and accurate information on plans

and organizations, provide Congress with improved

statistical data and provide more complete information to the states that accept Form 990 for their

reporting requirements.

The microfilming of all field office employee

Plans/exempt organizations administrative files was

completed. The conversion from paperfiles to microfilm reduced space requirements and improved

file control, security and accessibility. The taxpayer

compliance measurement program survey of

exempt organization returns continued as part of

the IRS's ongoing effort to improve and update the

criteria for selecting returns for examination.

21
22

tvssibuaig Ui]LC la&pay~_A

Problem Resolution Program

This year 377,385 taxpayer problems were resolved

by problem resolution offices located in each IRS district, service center and regional office This personalized service assured that taxpayers had somewhere to turn when the system failed, someone to

step in and make sure that problems were not overlooked orlost in the cracks in the system.

Uniform criteria were developed in 1984 for

identifying taxpayer problems to be covered in the

problem resolution program (PRP). The uniform cnteria result in more accurate identification of taxpayer problems to be handled by PRP

PRP emphasized advocacy activity throughout

the IRS during 1984, which resulted in systemic

problems'being anticipated and prevented. An

example of this is the revision to the underreporter

notice that will increase the likelihood of taxpayers'

furnishing their telephone numbers when they do

not agree with the proposed assessment. The advocacy emphasis also prevented abridgement of taxpayers'rights caused by actual operations not following written procedure& As part of this advocacy

activity, the taxpayer ombudsman served as the taxpayers! representative on the IRS committee

assigned with developing tax forms and related

instructions.

Problem resolution officers continued to analyze

the taxpayer problems handled by PRP so that the

underlying causes-organizational, procedural and

systemic failings-could be identified and corrected, thus improving the IRSs efficiency and

responsiveness to the public. This activity will be

aided in 1985 by

a management information system

that will contain data useful in identifying problems.

Write, Call orWalk In

During 1984 the IRS responded to about 45.6 million

telephone calls from taxpayem including 3.4 million

Tele-Tax inquiries.There also were 7.7 million walk-in

contacts, over 300,000 outreach program contacts

and 162,000 written inquiries from taxpayers

requesting information about their tax rights and

obligations. Overall, the IRS responded to 53.6 malion requests for assistance, an increase of more than

4.5 million inquiries from 1983.

More than 49 percent 26.7 million inquiries,

occurred between Jan.1 and mid-April

-22.2 milbon telephone calls, including Tele-Tax, 4.2 million

walk-in inquiries, 262,000 taxpayers assisted

through outreach and 52,000 items of correspondence, During this same period, a quality check of

telephone responses found an overall accuracy rate

of 97 percent.

Telephone Assistance

tDelueripnhgotnheesly9st8e4mtahxarnectUuemd ifilinogstell the informa- riod'the toll~free

tion request calls the IRS received. Taxpayer service

representatives answered more than 87 percent of

those telephone call&

Those calls requiring computer research or more

advanced technical assistance were referred to IRS

employees who have received specialized training

in those areas. This year the IRS answered 4.8 million taxpayer account inquiries and problem resolution referrals and handled 2.4 million technical

referrals.

Special equipment allows hearing-impaired taxpayers throughout the US, Puerto Rico and the

Virgin Islands to receive toll-free assistance, and over

1,900 taxpayers received such assistance in 1984.

The IRS expanded its nationwide automated

telephone assistance service in 1984 to include

callers with rotary-dial phones. Tele-Tax, which is

available 24 hoursa day, seven days

a week for users

of push-button telephones~ is now also available during normal working hours forrotary-dial telephone

usem Tele-Tax offers more than 140 tapes on tax

topics including filing requirement,, itemized deductions, tax credits and IRS procedures and services. In

1984 more than 3.4 million taxpayers used this

service.

Walk-inService

Walk-in taxpayer assisWce was offered at inner-city

businessAistrict, suburban and rural locations in 377

permanent offices and 81 offices opened especially

for the filing period. The IRS provided foreign language tax assistance at 119 of its 458 taxpayer service offices. Over 52,500 libraries, banks and Postal

Service locations also helped distribute more than

314 million tax forms and instructions.

DisasterAssistance

The IRS provided help in preparing amended

returns and casualty loss claims and in getting

refunds to taxpayers faster in 283 counties within 31

states affected by floods, hurricanes, tornadoes and

other emergencies and major disasters in 1984.

Taxpayer Education

The IRS in 1984 provided Instructional materials for

over 4.5 million students as part of its "Understanding Taxes" program, which helps young people

understand their tax rights and obligation& In

cooperation with all 50 state departments of education and the District of Columbia, the IRS expanded

the "Understanding Taxes" program for high school

from the history and preparation of tax forms to

include the economics of taxation. Teacher training

anda video/film series of six 15-minute programs

for students will be available during the 1984-85

school year.

The IRSs volunteerincome tax assistance and

tax counseling forthe elderly programs provided

training for some 52,000 volunteem who in turn

assisted over one million taxpayers with their federal, state and local return& Through IRS outreach

efforts, employees went into over 7,800 community

sites and helped over 300,000 taxpayers.

Other IRS education efforts included conducting

workshops for 45,000 small-business ownm sponsoring more than 270 tax practitioner institutes for

nearly 40,000 participants and expanding student

tax clinics into 24 law and graduate accounting

schools. The tax clinics provide valuable educational

experience to students and free counseling and representation for taxpayers involved in IRS examination and appeals proceedings.

Informing Taxpayers

The IRS distributed taxpayer information materials

to over 30,000 print and electronic news media.

During 1984 the IRS received an estimated $34 million of free advertising space from print, radio and

television media.

The IRS participated in six television and two

radio tax clinics during the 1984 filing season. An

23

f
24

estimated eight to 10 million persons viewed or listened to these programs, all of which afforded

viewers orlisteners the opportunity to phone in

their tax questions.

The IRS placed special tax supplements with 737

newspapers with total circulations of 15.5 million

readers, The IRS also used 1,444 billboards in 34

states, provided by outdoor advertisers, to promote

the volunteerincome tax assistance program.

Forms and Publications

Form 1040A was revised forthe 1984 filing period to

include lines for deducting payments made to individuai retirement accounts and for taking the credit

for childand dependent-cam expenses. These

changes increased the number of taxpayers eligible

to use Form 1040A. A shortened partnership return,

Form 1065, also was introduced forthe 1984 filing

period. Previously four pages long, the new form is

now only two pages, and a significant number of

partnerships have to complete only one page.

For the 1985 filing period, a short-fonn corporabon income tax return, Form 1120-A, will be introduced. This form will be half the length of the regular corporate return and about 40 percent of the current corporate return filers will be able to use the

new form, with a reduction in their reporting

burden.

IRS public hearings held in Jackson, Miss., San

Jose, Calif., and Milwaukee provided numerous suggestions on how to simplify tax forms and instructions. The IRS received other suggestions in

response to the Commissioner's message in this

year's tax form packages and to a notice published

in the "Federal Register." Many of these suggestions

were adopted, and others are being considered for

possible inclusion in future years'forms.

The IRS distributed many taxpayer information

publications free of charge. including 3.5

copies of"Your Federal Income Tax:' 1.5 million milion

copies of the "Tax Guide for Small Business:'635,000

copies of the "Farmer's Tax Guide" and 78,000

copies of the "rax Guide for Commercial Fishermen" Additional tax materials were furnished to 9.1

million taxpayers, 285,000 tax practitioners and

470,000 employers. The IRS publishes more than 90

booklets -four in Spanish - on specific tax topics.

,01;t %Ds'

1

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1:

MAI t-,,-_--1 ..-_-;~.= P .t, 1C.1 1., 1 5 A

Exemptions

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Farmer's

Tax Guide

@ Deparltnen, 0, WnternaiRe4 'nt*71t'--u - _..Z~~e Ser~ice'y

1040

Publicaboyi 22b

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Federal In -------

Forr"S an cOrne Tax d Instructions

C. .~ C. 1E, C - ~ -" 1.

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26

Manaffing the System

Strategic Management System

The IRS in 1984 put into place

a strategic management system to chart its future forthe balance of this

decade and to lay the groundwork for entry into the

21st century. This is perhaps the most important

management change fortax administration in the

last 10 years~ and the product of the broadest and

most extensive executive effort the IRS has seen.

The first products of this system area more

clearly stated mission statement and

a strategic plan

for IRS The changing environment facing tax

administration and what to do about it have been

the focus of strategic planning efforts to chart the

future course of tax administration. The major environmental trends that must be dealt with are the

decline in voluntary compliance, the explosion of

information technology, maintaining program effectiveness in the face ofrapid change and recruiting

and retaininga high-quality work force.

The strategic plan addresses all of these areas by

providing strategic directions to follow and specific

strategic initiatives to translate these directions into

actions. The strategic plan will prepare the IRS to

deal with the problems and opportunities of the

future. A majorfeature of the IRS strategic management

system is that it is dynamic. The strategic plan will

be kept current in response to changes in both the

internal and external environments through input

from employees from every level of the IRS and

guidance from the strategic planning council, which

comprises the Commissioner, Chief Counsel and

other high-ranking IRS executive&

Research

The IRS pursued two major efforts to understand

better the factors affecting voluntary compliance.

First, an opinion survey was completed that provided information on taxpayers'attitudes toward

and experiences with the IRS and the tax system. It

also provided insights into factors affecting taxpayer

behavior. Second, the IRS encouraged academic

and other research communities to study factors

affecting voluntary compliance.A conference on

tax administration research stratOes was convened

by the IRS in November.A follow-upconference has

been scheduled for January 1985.

The taxpayer compliance measurement program (MMP)is the primary long-range research

effort to measure overall taxpayer compliance and

changes in patterns of noncompliance. This year

stage three ofa IUMP survey of exempt organizations was completed and stage four ~vas begun. A

first-time comprehensive survey of subchapterS corporations was started. Also, the first TCMP survey of

partnerships continues, as well as an updated survey

of 1982 individual income tax returns. A series of studies is underway to break down

into finer detail the "tax gap~'estimates that the IRS

published in 1983. The first of these will examine

underreported capital gains income to identify what

kinds of assets were sold to generate the income and

what kinds of errors accounted forthe underreporting. Similar projects for underreported business

income and other income will follow. The IRS also is

analyzing the size clistribution of all types of taxpayer reporting errors. This analysis will supplement

the tax gap estimates to indicate areas in need of

increased enforcement action orlegislative

remedies.

The IRS begana study to identify domestic entities involved in offshore tax evasion activities. The

objectives of the study are to identify those domestic

activities necessary to carry out successful offshore

tax evasion schemes and to developa system to

identify potential tax evasion schemes, with particular emphasis on the sources of unreported

income and abusive use of offshore tax havens.

Efforts continue to identify new ways of supplementing orimproving the discriminant function

PIF) system used to select returns for examination.

Formulas have been developed in several examination classes that will increase productivity. New formulas foridentifying individual return delinquencies also are being implemented. The IRS is

researching techniques to identify the audit issues

associated with selected returns and studying alternatives to the DIF system.

The IRS this year completed

a number of

computer-based compliance research studies.

Reports were prepared for studies dealing with realestate partnership tax shelters, recapture of accelerated accrued deductions on Department of Housing

and Urban Development financed housing, energy

credit carryover and limitations and unsubstantiated

withholding credits. Research also was completed

on the use of information documents submitted

with missing or invalid taxpayer identification numbers and on the effect on taxpayer compliance of

refund offsets for delinquent child support

payments.

The rapidly advancing computer technology of

knowlege-based systems has significant potential for

increasing the quality and productivity of work conducted by the IRS. To take advantage of this

advanced technology,a select group of highly

qualified employees is being trained to oversee the

development of appropriate knowledge-based systems applications. . The IRS continued to investigate alternatives to

the traditional transcription ofreturns.A survey of

tax preparers was conducted to gauge readiness for

automation and computer-prepared returns were

analyzed. Tests also were conducted to determine

public acceptance of an "answer sheet" Form 1040A

compatible with optical character recognition

equipment. If successful, this research may ultimately pave the way for large-scale electronic filing

of tax returns.

The IRS is developinga methodology to rneasure paperwork burden on taxpayers. With improved

measures, the IRS will better be able to estimate past

and future burden reductions achieved through

forms simplification, as well as predict the paperwork implications of prospective changes in tax law

orregulations. A congressionally mandated study of the information returns program resulted in a number of

recommendations for administrative changes to

improve the reporting and matching of income- The

study also identified several areas appropriate for

legislative action.

Computer Services

During 1984 the IRS continued to apply state-of-theart technology to its automated processing equip.

ment. The direct data entry system at the service

centers was replaced with the distributed input system. The distributed input system is a network of

minkomputers linked with data-entry terminals.

Each mini-computer is capable of independently

supporting the data-entry workload of up to 32 ter27
minals. This system also can accommodate predicted workload increases, variations in filing patterns and other changes. Full implementation of the

new system will be completed by early 1985.

The IRS now converts data from various tax

forms using optical character recognition (OCR)

technology in place of the traditional key~entry

method. All federal tax deposits are processed

through the use of OCR. In addition, over five

million 1983 Forms 1040EZ were processed using

OCR technology. Sophisticated multi-font scanners

were installed at three service centers to process

information return documents. and with the inclusion of the remaining seven service centers in 1985,

the IRS will be able to achieve its goal of 100-percent

matching of information documents against tax

returns. The pilot site was set up forthe automated

processing of taxpayer bills and checks to speed up

processing of payments.

The IRS also upgraded its printing capabilities

with the installation of laser printing systems at the

service centers, the National Computer Center and

the Detroit Data Center. This system produces the

quality of print required forthe IRSs automatic

remittance processing and OCR systems,

The IRS established an automated data dictionary that contains over 12,000 data elements to

ensure efficient use and processing of data. The data

dictionary standardizes data processing terminology by using the same description for similar data

elements used throughout the IRS. thus reducing

redundancy and enhancing the accuracy and value

of data.

Progress was made in converting remaining

computer applications from the current equipment

to the new service center replacement system

equipment. Conversion of all applications will be

completed in early 1985.

The tax processing system redesign staff was

established in 1983 to start work on the acquisition

ofa new tax processing system to satisfy the needs

of IRS into the next century. The scope of the project

was expanded this year to encompassa review of all

IRS activities and systems, including tax administration, management information and administrative

systems. Asa result of this change in scope, the title

of the project was changed to tax system redesign.

The redesigned system will take advantage of the

latest systems design, software, data bases. hardware

and telecommunications and will use high-level languages, including data base management systems

and "smart systems:'

OfficeAutomation

The IRS is taking advantage of office automation

technology in its continuing efforts to improve productivity. Planning proceeded forthe district office

management automated information network,

which is scheduled forimplementation in 1985.

Through the combination of previously developed

programs and programs currently available from

private vendors, the IRS will crafta set of office

automation tools, including word processing, electronic mail and electronic filing. Word processing

allows for unlimited revisions, corrections or additions to be made to documents without wasting typing time and supplies. Bectronic mail allows executives and key personnel to send messages instantaneously from one computer terminal to another.

Bectronic filing allows computer storage of data,

saving storage space and information retrieval time.

District office managers from various functions also

will be able to share information through commonly

shared data bases.

Human Resources Technology

Improving the effectiveness of human resources in

an automated environment is the goal of the IRSs

newly formed human resources technology (HRT)

staff.

In 1984 the HRT staff administered three surveys

at automated collection sites and did field interviews

to provide guidance to collection management

regarding human factors concerns and attitude

changes resulting from automation.

As part of this effort, the H917 staff developed

and distributeda poster and guidebook of exercises

for desk-bound employees aimed atreducing fafigue

and stress. Seminars also were developed and delivered to new automated collection employees on the

topics of stress management and managing change,

anda two-day seminar on managing in an automated environment was given to new automated

collection managers. A guidebook for considering human factors in

IRS automation efforts was developed, and assistance is being provided to IRS district offices in their

automation effort&

Management Information Systems

The IRS is developing two major management information systems. The first is to help manage the

information returns program, which matches

income reported on tax returns with thatreported

on information returns. This system will capture

statistics and case information to help determine th

most effective way to allocate resources. The system

will be implemented in 1987.

The second system will provide information on

all of the IRSs operations. It will provide information

on costs, timeliness, quality and effectiveness.

A

prototype for this system is currently being implemented. This system will be installed in phases over

several years.

District Automated Correspondence Control

System

An automated correspondence control system for

monitoring taxpayer inquiries was developed and

successfully tested this year. The system, which is

being installed nationwide, provides IRS management with information on the volume of taxpayer

inquiries and the stitus of outgoing responses. This

system will improve IRS responsiveness to the taxpaying public.

Telecommunications

The IRS is participating with the Department of the

Treasury in developing an integrated network to

improve and reduce the costs of communications.

Replacement of outdated communications equipment in six service centers is in progress, and

approval has been obtained for updating equipment

at 15 additional locations.

Internal Audit

Asa result of management actions on 1984 internal

audits, the IRS derived $708 million in additional

revenue and cost savings. Long-term actions to

implement internal audit recommendations will

realize an additional $953 million.

The IRS spent approximately 70 percent of its

direct internal audit time in 1984 reviewing the processing of returns, collection of tax revenues and

enforcement of tax laws. More than 60 percent of

internal audit time was devoted to 31 coordinated

audits, which evaluated IRS programs on

a national

or regional basis. For instance, in two separate

reviews internal audit identified opportunities to

improve cash management significantly.A

nationally coordinated audit determined that the

IRS was not taking full advantage of interest savings

on the processing of tentative carryback refunds.

The report estimated that $118 million in interest

can be saved annually through timely processing

and effective monitoring.

In another review, internal audit identified the

need to improve the timeliness of processing agreed

examination deficiencies. Internal auditrecommendations, including the use of on-line computer facdities, could result in an additional $33 million in interest charges that could not be billed or collected

because of processing delays. Another activity was

the development ofa computer program as part of

a

coordinated review of the tax shelter program. This

computer program provides for more precise identification of abusive tax shelters and should result in

additional revenues of $130 million.

28 1 29
InternalSecurity

In the ongoing effort to protect IRS integrity, investigations by the internal security division resulted in

the arrest or indictment of 162 taxpayers and tax

practitioners and 144 current orformer IRS

employees. There were convictions or guilty pleas in

the cases of 225 individuals arrested or indicted in

1984 or earlier. Of these convictions, 38 were for

bribery 26 for assault and 74 forfraudulent receipt

of unemployment compensation by IRS employees.

The rest involved embezzlement, impersonation of a federal officer, narcotics and other offenses.

Among the more significant bribery attempts

was an effort by two Florida businessmen to bribe

a

revenue officer to protect an abusive tax shelter

scheme from IRS investigation. The businessmen

were arrested after paying bribes totaling over

$500,000 to the revenue officer. After an investigation in Philadelphia that lasted three and a half

years, six former or current IRS employees and five

taxpayers and their representatives were arrested or

indicted for paying or receiving bribes totaling over

$675,000. To date, $7 million in possible additional

tax assessments has been identified asa result of this

investigation.

Assaults and threats directed against IRS

employees increased from 531 in 1983 to 789 in

1984. Along with the increased volume, there wasa

marked upsurge in the severity of these incidents.A

revenue officer in Buffalo, NY, was shot and killed

while makinga field call; another in Cleveland suffered multiple gunshot wounds at the hands of a taxpayer during a meeting at an IRS office; and in

Washington, D.C.,a taxpayer was convicted of

attempting to murdera revenue agent. Inspection

has expanded its employee protection program to

educate and prepare employees and executives on

how to identify and deal with potentially dangerous

situations.

The internal security division completed 8,651

background investigations on employees during the

year and conducted police record checks on persons

considered for tempordry appointments. These

investigations and record searches resulted in the

rejection of 20 job applicants and administrative

actions against 242 employees. Internal security also

conducted 530 investigations of alleged employee

misconduct. In those investigations where management action was completed, 116 employees were

exonerated orthere were insufficient grounds to

take administrative action and 184 were subject to

some type of disciplinary action.

Integrity Program

To deter waste, fraud and abuse, inspection completed 29 audits of highly vulnerable areas, such as

activities where cash is handled or where control

weaknesses increase the potential for integrity

breaches. Asa result of these audits, IRS management strengthened controls over such activities as

hanciling cash, processing the payroll and paying

invoices.

Inspection conducted 141 integrity probes and

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

investigation initiated by inspection when there is

potential for corruption that could affect IRS integrity. One probe involved reported bribe overtures

made to revenue officers who were conducting

checks to determine if businesses had filed the

appropriate returns. The investigation uncovered six

attempts by businessmen ortheir representatives to

bribe IRS employees to avoid proper assessment and

collection of taxes. To date, over $500,000 in additional taxes has been proposed against these businesses and individuals.

Internal control seminars were held nationwide

to increase employee recognition of integrity

matters, develop

a better understanding of the role

and responsibilities of inspection and increase

management's awareness of its internal control

responsibUitie&

In addition, 21,491 employees were advised of

potential corruption hazards through awareness

presentations, internal control seminars and conferences with management.

Disclosure

Freedom of Information and Privacy Act requests

showeda 29-percent increase over the previous year

as the IRS responded to 15,282 requests in calendar

year 1983. The freedom of information reading

room in the IRS National Office processed an ad&

tional 18,833 requests for documents, an increase of

14 percent over the previous year Disclosures oftax

information were made to various authorized parties, including federal, state and local agencies.

Among these disclosures were 58,589 made to the

Department of Justice and other federal agencies

for enforcement of nontax: criminal laws, 165 million

to federal agencies for statistical purposes and 77

million to state tax agencies fortax administration

purposes. Disclosures to federal, state and local

agencies for child-support enforcement increased

approximately 45 percent to 1.6 million.

Director ofPractice

The director of practice administers and enforces

the regulations governing representation of taxpayers before the IRS

The director of practice this year took 77 discipUnary actions against attorneys, certified public

accountants, enrolled agents, enrolled actuaries and

others for violations of the regulations. These

actions included five disbarments, 2Zsuspensions

and 45 reprimands, and six were the result of formal

hearings before an administrative law judge The

allegations of misconduct that gave rise to discipho

nary actions were received from the IRS, taxpayers,

professional organizations and tax practitioners.

Almost 6,500 individuals participated in the special enrollment examination in 1994, and 1,871 were

enrolled to practice before the IRS, bringing the total

number of enrollees to more than 31,000.

The Department of the Treasury issued final regulations in 1984 governing tax shelter opinions

issued by tax practitioners, The regulations,

enforced by the director of practice, are part of the

effort against abusive tax shelters and the mle of

practitioners in their marketing. The IRS this year

also began to require continuing professional education as a condition for active enrollment to practice.

This requirement will help assure that enrolled

agents maintain familiarity with current tax laws

and procedures.

Productivity improvement

The IRS continued its efforts to improve productivity

further. This year productivity improvements saved

3,502 average positions, 1,912 of which resulted

from computer and related technology innovations. A productivity enhancement fund provided seed

money for 19 demonstration projects of productivity

improvement ideas.A management- eneratedsav- .9 ings system offered an incentive to identify savings

by providing managers some freedom to use for

other purposesa portion of any savings that they

achieve.

Cash Management

The IRS continues to focus attention on interest savings, Accelerating the deposit of receipts directly

reduces the government's borrowing neecK while

reducing interest paid on refunds reduces expenses.

IRS deposit cycle requirements have been

reduced over the past four years. Streamlining work

shifts and efficient utilization of equipment have

resulted in 72 million remittances, or 83.7 percent of

1984 receipts, being deposited within one workday

ofreceipt at the service centers.

The Tax Equity and Fiscal Responsibility Act of

1982 provided the IRS witha 45-day interest-free

processing period on tentative carryback claims.

During 1984, 350,007 individual carryback claims

were processed and $14.7 million in interest was

31 II
paid. There were 267,292 business carryback claims

processed and $79 million in interest paid. Interest

paid on such claims decreased $704.9 million from

the priorfiscal year.

Records Mainagement

The IRS continues to seek 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 proved

successful and an expanded system is being

developed.

IRS also is exploring the feasibility of converting

paper documents toa digital electronic format and

storing the digital images on optical Laser disks.A

research contract was awarded this year for an optical disk imaging system. The equipment will be

tested at the Fresno Service Center in 1985. The system will scan and image the 940 and 1040 series of

1984 tax returns.

Statistics offiricome

The IRS issued statistics of income (SOI) publications

in 1984 on individual income tax returns for 1982

and corporate income tax returns for 1981. Corporatesource books for 1981 and four issues of the

quarterly "SOL Bulletin" also were issued. The

"Bullefin" presents key data in advance of SOI

reports or in place of SOI reports formerly

published.

SOL publications can be obtained from the Sup.

erintendent of Documents, U.S. Government Printing Office~ Washington, D.C. 20402. The corporate

source book is available from IRS.

During 1984 the IRS continued to provide statistical data to the Department of the Treasury's Office

of TaxAnalysis and the congressional Joint Committee on Taxation for use in estimating revenue and

analyzing existing and proposed legislation. Statisticall data also were provided to the Commerce

Department's Bureau of Economic Analysis for use

in updating the national income and product

accounts.

Labor Relations A revised statement of labor relations policy was

issued to promotea positive labor-management

environment. The IRS placed heavy emphasis on

the role of individual managers in ensuring an effective and efficient labor relations program. All managers received training on their responsibilities under

this revised policy, which is part ofa broader initiative to enhance relations between the IRS and the

National Treasury Employees Union.

Training and Development

The IRS conducted automated collection training for

1,500 technicians. 200 managers and 150 service

center employees.

The IRS begana three-phase project to restructure revenue agent training to reflect changes in tax

law, technology and the work environment. The

first phase was completed to restructure the basic

program and add more time for on-the-job training

to ensure that new agents acquire the knowledge

and attain the skill levels required by their jobs.

Asa result ofa successful pilot of computerbased training, the IRS is rapidly moving towards

establishinga computer system to develop and

deliver training to employees at approximately 169

IRS offices. Over the seven-year life of the system,

net savings will be about $67 million.

Managerial, technical and user training was provided to approximately 9,000 employees to support

office automation efforts and the increasing use of

mini- and micro-computers, The IRSs continuing

professional education program provided training to

30,000 technical employees on significant tax legislation enacted by Congress.

The IRS also for the first time developed and provided technical labor negotiations training to a

group of executives.

Legislative Affairs

The legislative affairs division develops legislative

proposals. coordinates the implementation of

newly-enacted tax legislation and coordinates testimony for delivery by IRS officials before congressional committees.

This year the division developed eight implementation plans~ including one for the Deficit

Reduction Act of 1984, that identify the responsibilities of various IRS functions in administering the law.

The division also coordinated preparations for seven

congressional hearings, developed replies to 25 draft

and final General Accounting Office reports and

handled about 11,000 congressional and related

telephone inquiries and almost 10,000 written congressional and other inquiries.

Aid toForeign Countries and Others

The IRS provided long-term tax administration advisory assistance to Costa Rica, Egypt, Honduras, Jordan, Liberia, Saudi Arabia and Sierra Leone. The

Sierra Leone project was completed this year. Shortterm projects were conducted in Indonesia and

Peru. TheAgency forInternational Development

funded the projects, except forthat in Saudi Arabia

which is funded by its own government. Assistance

was provided to Mexico in developing an audit training program and in collection and taxpayer service.

Instructors were provided to the government of

Guam to teach collection and examination courses.

Under the provisions of the Intergovernmental

Personnel Act,a survey of the New York State Tax

Department was conducted for the Legislative Tax

Study Commission anda large portion of the recommendations is being implemented. A survey of the

Tax Department of the State of West Virginia also

was completed. The historically black college and

university faculty support initiative began this year

when seven IRS personnel were assigned to seven

schools to teach college courses forthe academic

year.

This year 244 officials from 59 countries visited

the IRS for orientation and observation programs.

Since 1963 over 7.130 visitors from 147 countries

have participated in these programs. The IRS also

presented two seven-week seminars in tax administration management fortax officials from eight

countries,

IRS executives participated in the Inter-*

American Center for Tax Adniinistrators'(CIAI)

XVIII General Assembly in Cartegena, Colombia.

IRS Commissioner Egger isa member of the CIAT

Executive Council.

33
Chief Counsel and Appeals

Primarilya field function, approximately 70 percent

of Chief Counsel's attorneys are located in 49 district

counsel offices underthe overall direction of seven

regional counsel. Seven regional directors of

appeals, who report to the regional counsel, oversee

the activities of appeals officers in almost 100 locations across the country.

Field attorneys in regional and district offices

represent the IRS in litigation before the Tax Court

and provide advice to regional commissioners and

service. center and district directors on criminal tax

cases, tax collections, refund litigation, summons

enforcement, labor relations and other legal

matten

Counsel and appeals opened local offices in California in Sacramento~ San Diego and San Jose as

counterparts to the three newly formed IRS districts

there. Counsel and appeals share office equipment

and library and conference facilities wherever poss~

ble to use their limited resources efficiently.

Revenue Procedure 82A2 continues to bea practical and productive mechanism forthe disposition

of docketed Tax Court cases. The appeals docketed

agreement rate increased by almosta third from

1983 to 1984. During that same period, Tax Court

case disposals increased by about 20 percent, while

the total number of cases pending increased by 10

percent. Procedures employed in the small case area

also continue to produce tangible results.

During 1984 over 75,250 taxpayers requested

appeals to resolve disputed tax cases administratively.Appeals officers conducted conferences with

taxpayers at 41 appeals offices, 58 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 remained high forthe second

year ina row, 84.1 percent in 1983 and 83 percent in

1984. Of nondocketed cases, appeals settled 84 percent. The increased number of agreements confinued to avoid 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 59,963 cases

in 1983 to 66,705 in 1984.

Appeals closed 19,658 tax shelter cases in 1994,

64 percent more than in 1983. The agreement rate

was 77.6 percent, up from 72 percent last year.

Appeals closed 7,870 docketed tax shelter cases

agreed, an increase of 88.4 percent over last year.

These cases reduced the rate of increase in the Tax

Court's tax shelter inventory.

Appeals settled 81.5 percent of cases with proposed deficiencies exceeding $1 million. Although

these large cases accounted for 83.7 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 28.4 percent of total cases in

inventory, but they accounted for less than three

percent of total dollars in inventory. Of these small

cases, 87.8 percent were settled by appeals.

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 two rulings divisions also respond to

requests for general information and are responsible

for the development ofrevenue rulings and revenue

procedures that are published in the "Internal

Revenue Bulletin.'

In 1984 the divisions issued 234 revenue rulings

and revenue procedures and acted on 35,028

requests forletter rulings and technical advice

memoranda, including 25,542 requests for changes

in accounting periods and methods.

During the year, four revenue procedures were

published streamlining procedures taxpayers use in

changing their method of accounting when they

have been reporting interest income or claiming

deductions for interest expense in accordance with

the rule of 78s computation.

One of the significant tax shelter revenue rulings

published this year put taxpayers on notice that

interest purportedly accrued in connection with the

purchase of certain vacation time-share units is not

deductible. The ruling disalloweda deduction for

such interest ina nonrecourse obligation that was

used as part of the purchase price and called fora

large balloon payment at the end ofa 3(~year

period.

The corporation tax division oversees the activities of the art advisory panel. The panel is composed of prominent art authorities associated with

major museums, universities and dealership& Early

in 1984, the panel was increased from 12 to 22 members to provide expertise in Pre-Columbian, Primidve, Far Eastern and Asian Art.

In 1984 the art advisory panel recommended

adjustments of approximately $21 million, amounting to a 32-percent net reduction from charitable

contribution claims and an 11-percent increase on

estate and gift appraisals

Asa result of data in part provided by the art

advisory panel, Congress included stricter guidelines and overvaluation penalties for non-cash contributions in the Deficit Reduction Act of 1984.

Both ruling divisions continued applying stateof-the-art technology to their operations by installing a mini-computer system to improve case management and increase efficiency in responding to

taxpayer requests.

35 I
Req-ts For tax

rulings and

technical advice Changes in accounting methods

(Clasing~)

and revenue

Recelpt and

disposal of

criminal tax

matters

36

Subject

Total

Administrative provisions

Changes in accounting periods

Earnings and prolits detenninations

Employment and selfmployment taxes

Engineering questions

Estate and gift taxes

Excise taxes

Revenue rulings Administrative

Individual income tax matters

Corporation tax matters

Irline

Employment taxes

procedures published Estate and gift taxes

Excise taxes

Exempt organizations

Income taxes

Emplr~- plans

Tax conventions

Total

Prosecution coses received

from criminal investigation

Total opened

Total closed

Counsel declined

Department of Justice declined

LIS, attorney declined

Prosecutions completed

Opinions

Pending Oct. 1, 1983

Thus! requested

Total tendered

Pending Sept. 30, 1984

N-b- Criminal Tax

144

269

2.990

2,561

93

174

215

2,079

22

21

55

14

6

10

5

T-P.Y-I Field

7btal requests requests

.34,709 34,246

102 173

5,945 5,945

19,278 19.278

1.445 1.445

949 919

346 311

374 313

'126 11.40

2.826 2.738

1118 -1.934

Disclosure Litigation

The disclosure litigation division advises the IRS on

the availability and uses that can be made of tax and

91 other information under the discl6sure fiLctions of

92 the Internal Revenue Code~ the Freedom of Informa.

tion Act and the Privacy Act of 1974.

Among signilicant cases this year were two

4&1

,9

-

30

35

61

36

88

184

In 1984 attorneys in field offices and the criminal tax

division reviewed 2,561 recommendations for prose15 cution and 1,269 requests forinitiation of grand jury

investigations and spent 20,826 hours providing prereferral legal assistance to the criminal investigation

division. In keeping with the IRS's overall complia

ance goals, the criminal tax division was successful

10 in obtaining significant convictions of promoters of

abusive tax shelters and persons at the forefront of

illegal tax protest. Substantial prison sentences were

handed down this year, including 15 years for masterminding a schgme to create $130 million in phony

tax deductions and five years forthe founder of a

purported religious organization.

Stepped-up enforcement against tax crime

required review of traditional IRS investigative

approaches, In 1984 several IRS administrative controls on undercover operations and search warrants

were modified.

The Deficit Reduction Act of 1984 clarified the

multiple venue provision and the false Form W4

misdemeanor sanction to allow prosecution at the

principal scene of a tax crime even for defendants

who live in other judicial districts and felony prosecutions for fraudulent withholding.

Receipt and disposal Disclosure opinions

of disclosure

Pk!nH-9 PLruting

Types of

()ct.

1,1983

FOIA opinions

litigation cases Privacy Act opinions

FOLA litigation

Privacy ALI litigation

Section 7217 litigation

Section 7431 litigation

Utigation/coardmations

Appellate litigation

FOIA requests

R)IA appeals

Privacy Act requests

Privacy Act appeals

Total

unauthorized disclosure suits arising out of the IRSs

aggressive tax shelter program. In First Western

Government Securities v. UnitedStates, the district

court held that the IRSs disclosures to investors of

information pertaining to their transactions with a

tax shelter promoter were authorized by section

6103 of the Internal Revenue Code In Mid-South

Music Corpt v, Department ofthe Treasury, MidSouth alleged that the IRSs mailing of pre-filing notification letters to investors in its tax shelter promotion constituted disclosure of their tax information in

violation of the same code section. The district court

found that the letters did not disclose Mid-Soutlis tax

information. Appeals in both cases are pending.

Other major decisions included Long a IRS, in

which the Ninth Circuit permanently enjoined the

IRS from withholding from disclosure the instructions to computer programmers forthe individual

returns file phase of the taxpayer compliance

measurement program. In Roberts a IRS, the district

court held that the IRS's "Law Enforcement Manual:'

in its entirety, was exempt under the Freedom of

Information Act because its release would help indim

viduals evade the tax laws.

Employee Plans andExempt Organizations

The employee plans and exempt organizations division prepares regulations and provides legal advice

to the IRS on employee plans and exempt organizations issues.

The division assisted the Department of the

Treasury and congressional staffs in developing the

pension and exempt organizations provisions of the

Deficit Reduction Act of 1984. It also published

regulations interpreting the second tier excise tax

130 277 255 152

4 23 23 4

10 31

Received Dispaused Sept. 30, 1984

34

90 60 59 91

12 111 6 117

0 2 0 2

0 19 0 19

22 29 23 28

0 3 0 3

57 240 240 57

261 1.093 920 434

0 40.

4 4

34

587 1,932 1.598 921

provisions for private foundations and clarifying the

regulations on computing gross income of electric

cooperatives. Proposed regulations also were issued

on the tax-exempt status of certain hospital service

organizations.

The division issued guidelines on how leased

employees are to be treated for certain employee

benefit plan purposes and on distributions that may

be made by a qualified trust.

General Legal Services

The general legal services division handles nontax

legal matters. In response to continued harassment

by tax protesters, the division assisted the Department of Justice in defending numerous baseless lawsuits brought by tax protesters against IRS employees and in obtaining the removal of false commonlaw liens filed against employees'property.

The division continued to provide legal assits,

Lance to the IRS in the child and spousal support

refund offset program. TWs program has been

challenged repeatedly in the courts, and IRS attorneys continued to assist the Department of Justice in

the successful defense of the program.

In 1984 general legal services assumed responsibility for obtaining expert witnesses for tax litigation

and prepared a notice for the "Internal Revenue Bulletin"on the IRS director of practictYs position on

dual representation of abusive tax shelter promoters

and investors in violation of Treasury Circular No.

230.

General legal services assisted the IRS during all

stages of its many contracting and acquisition processes, especially in the area of sophisticated automatic data processing equipment and software. The

37
737sta

t couses

69 24

7 86,

Receipt and disposal Revenue rulings 10 26 17 19

of ensploym plans letter rulings 33 28 42 19

and "empt Tchnical advice is 26 31 10

-ganizati... Other advice

9 42 36 is

division case~ Legislation

310

4

Regulattons

Coesseral legal

casse. -ived

Miscellaneous 14 12 11

Total

3'.558 3,620 3,620

3392

3.672

JilendIng pl~"ng

Oct. 1, 1983 R-eived Diwsed Sept. 30, 1984

4,335

1979' 1980 1981 1982 1983 1984

is

153 159 144 168

division also is currently providing legal support to

the IRS in negotiating its national labor agreement&

General Utigation

Iripes, of coxes-'clitiom 1983

General litigation Bankruptcy Act proceedings

1984

7,352 8.244

cases r-eived Miscellaneous insolvencies 128 103

Decedents' estates 256

Suits to collect taxes 1.060

277

1.251

28 U.S.C.-

2410:

Interpleaders 283 374

Others 503 396

Injunctions 412

Discbsure and testimony 592

surnarons cases 12.647

Erroneous refund =is 30

Miscellaneous court cases 3JAO

Advisory opinions 4,907

472

555

8.699

68

4.528

5.290

Tax return preparem

Advisory opinions 43 89

Court cases 40 30

The general litigation division advises the IRS in col- Total, all regions 31293 30,376

lection, assessment and summons enforcement National 01111m: 1983 1994 mattem Among the more important cases handled

this year was United Statesu Arthur Young& Com- Appeals 374 493

puny, in which the Supreme Court, rejectinga claim Advisary 428 418

of accountant-client privilege, upheld an IRS sum- Other centralized cases* 20 30

mons of tax accrual workpapers. Totat, National Officie 822 941 InAllen a Wright, the Supreme Court reaffirmed

its earlier decision in Simon v. Eastern Kentucky Total, all regions

& National Offilm 32,115 31317

Welfare Rights Organization, holding that not being 'Includts actions for injunctions and/or declarato;y relief.

able to show how IRS procedures personally injured

them, the plaintiffs lacked standing to challenge IRS

procedures for granting or denying tax exemptions

to allegedly discriminatory private schools.

The Supreme Court in South Carolinaa Regan

held that because the state did not have an alternate

legal remedy to maintain its challenge, the AntiInjunction Act did not bar an injunctive action by Irim of couses Con" /Vo-urt 7bt.1 South Carolina challenging the constitutionality of

the requirement that state bonds be issued in regis- Re,ceilit and disposal pending Oct. 1, 1983 18,258 1.292 19.540

tered form to qualify for tax exemption. of general Received during year 24,965 6.352 31.317

The Court of Appeal~ in UnitedStates v. Ernst

& litigation cases Disposed of 24,819 6,372 31.191

Whinney upheld the broad authority conferred on pending Sept. 30, 1984 18,404 1.262 19.666 district courts by the Internal Revenue Code to issue

injunctions where necessary or appropriate for the

enforcement of the internal revenue laws.

The general litigation division has been active in

advising the IRS on the assertion of the frivolous

income tax return penalty and in defending suits for

refund of this penalty. The IRS has been successful in

the overwhelming majority of the cases decided

thus far.

38 1 - 39
Typ- of eases

R-ipt and disposal Revenue rulings

of Interpretative Lettc, rulings

division cases Technical advice

Othe, advice

Total

Pending P1,nding

Oct. 1. 1.983 Received Distposed Sept. 30, 1984

80

31

51

34

M

137

86

94

108

425

142

79

103

III

435

75

38

42

31

186

Interpretative

The interpretative division provides legal advice to

the IR~ and other divisions of Chief Counsel on

substantive and procedural tax law issues and plays

-a key role in the coordination of IRS litigating and

ruling positions,

This year the division continued its program to

computerize case inventory and other statistical

reporting requirements, furtherimplemented new

procedures for simultaneous development of significant issues with the ruling divisions and substantially increased the time and effort spent on informal

legal review of all revenue rulings and revenue procedures to be published.

Attorneys were particularly active in developing

IRS positions involving a number of corporate reorganizations and in resolving questions about the

consolidated return regulations. Other major projects dealt with classifying fixed investment trusts

and issues pertaining to municipal bonds.

Among the significant revenue rulings published

this year in which the division had an active role

were two tax shelter determinations, One dealt with

the availability of the investment'credit in connection with the nonexclusive use of master tape sound

recordings, and the other determined the extent of

allowable Interest deductions in the promotional

sale of time-share units in a vacation homeLegislation and Regulations

The legislation and regulations division primarily

focuses on developing tax regulations. The division

also helps the Department of the Treasury and Congress draft 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

the Treasury in the negotiation of tax treaties.

In 1984 the division published final regulations

on the limitation on the foreign tax credit for oil and

gas taxes. Other final regulations published this year

Typft of comes Oct. 1, 1983

included consolidated return regulations, rules for

real estate investment trusts and regulated investment companies and rules for information reporting

by brokem

Temporary regulations were issued to provide

rules for the recently enacted back-up withholding

provision& Some of the subjects on which regulations were proposed during the year included the

general rules on the taxation of foreign investment

in U.S. real property, the change in the limitations on

the estateand gift tax marital deduction, farming

syndicate expenditures, incentive stock options and

the accelerated cost recovery system. The division

also provided assistance in treaty negotiations with

seven foreign governments.

The division continued its efforts to improve the

development of regulations and accelerate their

publication. The division prepares draft regulations

for consideration by the Chief Counsel and Commissioner and transmittal to the Department of the

Treasury according to a schedule that includes projections for several months in advance. Drafts of regulations are reviewed by a Chief Counsel reijew staff

before submission to the associate chief counsel

(technical), Chief Counsel, Commissioner and the

Treasury.

Division attorneys were involved in extensive

legislative drafting sessions preceding enactment of

the Deficit Reduction Act of 1984. To implement the

most pressing issues of that act quickly division

attorneys drafted rules for a number of priority proj~

ects in close coordination with the Treasury Department's Offices of Tax Legislative Counsel and International Tax Counsel, the ruling divisions and other

IRS offices. Because of the dose working relationship with these offices, the division was able to provide early guidance to the public and IRS personnel.

Following IRS policy of seeking public input to

the regulations process, the division this year invited

interested individuals and organizations to assist in

developing regulations by submitting issue papers or

regulatory examples for specified projects

Pending P-di.9

Re,ceipt -d disposal Legislation

of legislation and Regulations

regulations

I division cuses

I -

Miscellaneous

Total

Re,ceived Di~posed S~pl. 30, 1984

47 6 6 4",

416 113 105 424

93 137 134 96

556 256 245 567

40 1 41
I" Court cases -i-d

(fitful hinve lums is low]

number of cases.)

20.660

29.512 30.739 22.574

M026

T- cascar other

than -.11 cascar

16.995 12.711

Small tax cases 5.195

Refund litigation

cases me,eived

7.949

111.486

32.610

20.925

9.8141

39.933

Tax Utigation

The tax litigation division assures that the legal position of the IRS is consistently presented in cases litigated in the Tax Court and in all refund cases. In a

12.263

10.036

1979 1980 1981 1982 1983 1984

1.080

899

1.071

921

961

984

1979 1980 1981 1982 1983 1984

year in which the Tax Court's inventory reached a

record 63,133 cases. Chief Counsel disposed of

34,172 cases, the largest number ever closed in one

year. More than a third of the Court's inventory is tax

shelter cases. The government has prevailed in

every decided Tax Court case involving abusive tax

shelters.

Because of the unique litigation problems created by syndicated tax shelters, the division in 1984

established a tax shelter branch. Members of the

branch focus on related cases through shelter proj~

ects, coordinate penalty cases. injunctions and prefiling notifications and work to reduce the Tax Court

docket.

The Tax Court this year upheld the IRSs denial

of claimed losses on domestic Treasury bill straddles

based on a lack of profit motivation. The Deficit

Reduction Act of 1984 upholds the taxpayer's need

for profit motivation, but shifts the burden of proof

under limited circumstances. Summary judgment

motions are being employed to disallow deductions

generated by various abusive sheltem including

coal, research and development, movies and books,

The special trial attorney program finished the

year with 182 groups of cases in its inventory, including marry of the largest tax shelter groups in the

country. Of the cases that have been decided since

the inception of the program, 18 have been decided

for the government, five for the taxpayer and three

partially for each.

status

Ali 7air Court Ca-2

7atoes and Opel,

pe.-Iii- paymmur

Number

of 1. Del-

-1 dispute mined Claimed

T- litigation- Pencling Oct. 1, 1983 57.263 9,778.769 310,314

T" Court cases Received

(in thousands

of doll..)

39.933 4,011,594 41.099

Small 7nor Cases

lbores and 01npemard" payments

NumbDefer. of 1. Diel_ D,'fimined emics dispute mined Claimed mined

9.696 19,260 91

12263 24,476 265

DtSp0md3 34,134 1.706.302 606,626 128.978 34,866 11.905 21.910 10.514 320 240

Rixtocry rate (percentr 36

Pencling Sept. 30.1984 63,062 12,094.051 222.435

Does act include an inventory of ondeficir- cams consisting

of 79 cases pending Oct, 1. 1983, and 30 receipts, 38 disipeals

and 71 cam,i pending Sept. 30, 1984.

21ncluclai both unail tax cams and other

31[iistrosals include cams tried. mined and dismissed. Sam, of the

determined mount, am I., cases that- subsepiendly ap,

pealed.

Slatus

27 48

10,054 21,826 36

75

4Amount determined expre-d a, a percentage of amount

awned o, claimed. These amounts do not include proposed

asse-oluts (but a,, aimed 1. by the Imp.ye, in district or ppeals confercrices. In the case of a claimed overpayment, the

recovery rates shm,ii above represent the portion of the amount

in dispute that ms refunded to the taxpr,.

District courts Claims Court 7btat

Number Amount Amount Numbet, Amount Amount Number Ammart Amount of . to in of . I

in Of 1. in

-

dispUfE3 sult' cams diiipm*3 _IF4 - allitapa.3 suits

Tm litigation- Pending Oct. 1, 1983 2,766 585.707 840 801.559 3,606 1.387.266

refund suits"

On thous,tilds

of dollars)

Received 842 159,395 142 318,353 984 477.737

Disposed' 834 94.380 183 197.7S9 1,017 292,139

Amount in sniff 78,988 189,499 268.487

Amount not funded5 39,301 93,721 133,022

Percent not refunded 50 49

Penchng Sept 30, 1984 2,774 650,712 799 922,153 3.573 1.572,8154

50

lCams in courts of appeals and the Supreme Court am included 4Amaum of taxim penalties and assessed interest sought as, a

under the columns representing the coun of origin. mfimd.

'Diposals include cases tried, settled, and dismissed. SThal portion of the amount sought as a refund, which vas 3Amount in dispute includes claim for rebind -1 tan,es, penalties not refunded to the tanpayer. and interest and counterclaim amounts,

42 43
Operations,

Chief Counsel strategic planning groups have been

established to develop specifi%strategic objectives

for balancing efficiency and effiectivergess, en hancing recruitment and retention of employees, developing an information management strategy and,

through a joint project with the research division,

improve projections of workload and staffing.

The operations division implemented a new

automated regulations tracking system and began a

pilot test for a nationwide on-line, interactive legal

case tracking system. These systems will provide upTax Court vorkload

1979-1984

'Amounts in dispute in thousands of dollars)

27.910

17.295

46.167

21,037

'19,875

18,484

31.119

23,926

to-date case status data that will allow more efficient

management of the rapidly increasing caseload. An

automated litigation support system for major Tax

Court cases also is being jointly developed with the

litigation support staff of the Department of JusticeIn addition, Chief Counsel's library expanded its use

of on-line data bases to facilitate case development

and legal research.

New training programs developed this year

included a basic attorney management course, an

attorney orientation program, an advanced criminal

tax course and a series of seminars on abusive tax

shelters.

53,440

33.049

57.869

:28,620

1$9.825~468)'

40.514

34.451

63,932

($12.174.635)' ($6.281.147)' ($7,314.767)'

:34,776

14.171

J$3.763,736)' ($5.123,173)'

Recelpts

Duposal.

1979

Receipt. Receipts Recepts

Dipousal. Distposols Dispostats

Pending Pending Pending

1980 - 1981 1982

Reccipt. Receipts

Dipcosals; Diaposals,

Pending Pending Pending

1983 1984

Pending

Region Oct. 1, 1983

74 68 83 56 50 61 133 117

37 33.8 7.8 7.1 4.7 6.3 6.3 6.7

20 21 383 335 335 307 718 fiA 2

10 10.4 35.9 42.5 31.7 31.7 33.8 36.5

200 201 1,067 788 1.058 969 2.125 1.757

5969 Tax Court a 1,305 cases other than small

Tax Court cases."Irion" inv"lving

60n cases for luch decisions ,,, entered during the fiscal

vear.

Pending

Received Dislumsed Sept. 30, 1984

Regional offices Norlit-Atiantic 13.622 5 q.978 _96 19 13.984

cmaeload report- Nfid-Atlantic

all cascs; Southeast

Central

Mid-st

11,35A

8.869

Soutinvest

Western

Total

8.946 8.491 11,809

9.197 9.508 8.558

5.445 6.993 5,114.5

9,045 8.277 8.310 9.012

8.774 8.893 7.933 9.734

26.515 22,743 18,822 30,436

83,627 75.027 69.176 _89.478

Partially for

and parrially

Far the Against the agerinat the

gotarrearmnit government goverruneirt

Appellate court

Court T0101 Number Percent Number Percent Number Percent

Courts of appeals 379 314 82.8 41) 10.6 25 6.6

case record Originally tried in 'Ihx Court 2.581 125 87.2 22 8.5 11 4.3

(Decisions-refund titiga. District courts 121-1 89 73.6 18 14.~ 14-115

tion and Tax Court cases) Supreme Court 7 4 .57.1 3 42.9 0

'(u the cases ongirally tried in Tax Court. the cows 0 appeal, -01 the Case., originally tried in district caurts. the cn,ul' of Maal' rodered 25M opinions in 323 do"ets. including 274 d,wk,ts fi,, rendered 1:11 npirficars in 1:37 cases. including 104 cases for the tlx~ !-ernnaent. 26 dnckch, against the government and 23 goecrument, 18 against the grwernment and 15 parninily for the (I k,,, panall, Inr 11, g,,,,rn,,,nl. gavernment.

Tour Court 6

Claines, DiaHct Small tax

Court Cau'" causes, Other Total

Trial court

record

Action

Decided in favor

of the government

1983 19842 1983 19843 1983 19841 1983 19845 1983 1984

Number 16 19 106 112 601 397 673 601 1,274 99*8

Percent 38.1 46.3 53 55.7 56.3 50.4 63.6 62 59.9 56.8

l0pinions rendered - Decided in favor Number 21 19

refund litigation of the taxpayer Percent 50 46.3

and Tax Court Decided partially for the

Cases), tocipayer and partially Number 5 3

for the government Percent 11.9 7.4

Total opinums 42 41

R Wed

"'.

all reflected as are pini.a.

24e pinions in Claims Court, involving 46 cases.

3201 opinions in district courts. involving 212 cases.

4788 Tax Court opinions, involving 810 small tax case,

44 45
Contents

Appendix

Statistical Tables

Table L -internal revenue collections by sources

and by internal revenue regions and districts, states

and other areas/47

Table 2.-Internal revenue collections by sources / 52

Table 3.-internal reverniecollections, by principal

sources/54

Table 4.-Amount of internal revenue refunds

including interest/56

Table 5.-Number of internal revenue refunds

issued/57

Table 6-Number of returns riled by internal

revenue regions and districts, states and other

areas/58

Table 7-Returns filed, examination coverage and

results (1984)/60

Table 8.-Returns filed, examination coverage and

results (1983)/62

Table 9-Additional tax and penalties recommended

after examination by class of tax and by internal

revenue regions and districts and other areas/64

Table 10. -Number of returns examined by class of

tax and by internal revenue regions and districts and

other areas/65

Table 11-Returns examined by examination

divisions/66

Table 12. -Examinations resulting in refunds

(Excluding claims for refund)/66

Table 13.-Results of collection activity/66

Table 14-Civil penalties assessed and abated/67

Table 15-Appeals division receipt and disposition

of cases not before the Tax Court (Nondocketed)/68

Table 16. -Appeals division receipt and disposition

of income, estate and gift tax cases petitioned to the

Tax Court (Docketed)/68

Table 17-Requests for EP/ED tax rulings and

technical advice (Closings)/69

Table 18. -Determination letters issued on ERISA

employee benefit plans/69

Trible 19-Number of exempt organizations returns

examined by type/69

Table 20. -Number of active entities on exempt

organizations master file/70

Table 21. -Disposal of exempt organizations

applications/70

Table 22-Internall revenue collections, costs,

employees and US population/71

Rible 23-Costs incurred by the Internal Revenue

Service by activity/71

Table 24.-Costs incurred by the Internal Revenue

Service by office/ 72

Table 25. -Personnel summary/73

Commissioners of Internal Revenue/74

Principal Officers of the Internal Revenue

Service as of Sept. 30, 1984 / 76

Chief Counsel for the Internal Revenue

Service/81

Principal Officers of the IRS Office of Chief

Counsel as of Sept. 38, 1994/82

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

regions and districts, states and other areas

(In thousands of dollars)

Tow! C~

IWI-.1 --d -.Y-I ..

UkkHAII States. toul ......................................

W-AN""

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

Ab........... ................ -*.. M W-) ..........._

B=klyn ............................ (SIe M Wk-)

SWIAb

I

S_ W W-1

B..M_ V-0._ ..........

. ........ Znw-)

WrftUn is. W W-)

N- H-NlkW ...........

Prolo- ............... (R~q lkkkw~ ............._

UWANnit" RWI- ................................................

Bkwk_ Aw,"i.,ki & D.C~J_

F.agn 4i~s............ -..................

N-,k .................. (N- J.~) .................

................ Is.

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

A.n. ..........................

f0h

(M-.W) .......... ......

.................(F~iNj ........................

Na~tl- ..........................(Tmmm)...

CIkiftrvIl Plogi .. .................. ....................................

iS- (d) I-)

............ Nc,kn) ' (d) ').... - :.:

II,klka~i........ .......... .............

.......... _(Ki%tMky).r;k~). V

..

V

::~::::

-

pp:::::

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

1SW D-)

ctkMgo S. (b)

CAI M6,- .............

ck~wlw

$1. L................... 1NM-4

st, paw I........... (M. ..........

Sp.VkWd .....=b)`Nk-)

R

. .

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

mw~ V iN- M -) .............

Aws,. ......... S. III=)

SA~ DWW...

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

AS_ ('I t-)

LIN, R~

N- OliN,

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

M.W. ..............................(M-lik-) ......................

Ho,,IIw. ............................(~ak) .........................

LW- Nq-~

............Z-)

Pomand.. ..'(0r.9ln) ..............

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

M.-I . .................. 0-( ft) I.) N-) .

WSlw clty_.. (UMh) ..............

W W`N`I

SA, (a) Ni-) . .. .....

: ........... ...........

FAftral W.

GAW_ k=

W~

=

-Pl-y- - -

Iw ---1- 1-1

Ck~-I=F

_

al,ki NA. ......

P,`lI,k`ft`Iw`I-la mgn

Eiv-1 -~IkIkw-7 ....................

I-ko .. I-..

T-I .- wltl,II:!~ Withi,,041

nd SECA ."I

,

FICA

R,ikNd U-!,,yment

(1) (2) (3) 0) (5) (6) M

M.475,229 74,1711.11M 662,101,707 92,515.155 459.892.4" 3.642.0. 5.052.023

IM.138.731 17,110,521) 94.757.607 14.131.395 63,438,231 1114.8115 I'M3.2115

6.816,6W 602.818 6.123.253 520.59, 5,544,073 12.060 15.657

11 731.W7 1.8,054) 1,521~765 315,116 1,176,921 13,334

1

16

7W 2 5M.97e 13,66 775 25.131 ,

619 1

9.'607'.7 2.101,212 16,41

1

0 7

11.492.7N U5,630 10.42.:237 2:691. 98 .574,816 57.7W IMM

9.113-059

IN

"

7,698 l05 I'm, 245 6.567,137 A58 73,865

821.227 782:M, 7n:956 i5l:U6 M2,219 4.189 11,7W

15.352,210 51, 1,876,762 13~079.557 IMI,S45 MIN= 1.223 1.2.119

1 1~231

44

4,363,425 33,910,735 65.05 39575

'

5,

1. Is "':10'0 Ills 1 '1721:'612 1: 95 373.507 -1.5272H 81

2,411,7V 286.782 2.00.103 299.741 1.70 971 2.390 32,382

99.989.85. I~M,939IS U IN 937 11. 03,MI M.235.893 I.OM 71

077 2,1IM.815 isin.235

I

19 M.810 1.202,3 7:aos, I.M 40 NO

2:,70,(XIS 135,9&3 2.426 146 417.25a 1,960.MS 306,

45

J43

172923 2 :711 71:11 3~13 678,531 - 4 1,9137

:805:

1

'057

1

98

1 .

MI

7

12 347~ ~21 1.282,151 3.061 3 U76

27.M7.2W 2,845.023 22.876.711 :49 492 19,N2.2. ~14s7:,45 M,W2

20 .51:339 S 4 1:171. 13 17.452,319 2 530 1.4:114.355 .3 2WDS0

13.31 62

0,2

'638 11.035,288 "M'N 655,673 33.673 139,No

12684M 1.165AM 10,01SA69 1,746,767 7,10N.959 260,M5 IW.139

3:307:912 7M390 2.4W.923 225,857 2231,723 103 31230

73,261.495 7JI6.224 59.357.511 IZUZ432 1.11,S2:43 W2.69. on.

13:31:01 1.7110 492 10 X J17 1,626,522 ss 103 7.W 113 an

Oil

1

19 619IM5 5:102,815 U2.323 4 i19 9 55,451

4:1 :15 " 583 4.00 .633 693.274 M=

a

3:25a 539 .676 49.1"

531562 869:618 A95.059 1.515.281 7,854,705 1.670 12

2.613,593 196,145 2.284,754 593.W2 1.662,252 1.925 27:'00'3

23,475,704 1,584.250 M.735.269 6,M,759 14.182.583 206,137 197.7 9

8,735,857 897,731 7.431.231 1262.671 6,102.247 2,230 U.003

sq'III'sn 10,11119 11 73,244.428 9.17s"I Iol ".7m law Is

12,519.169 1.791a

43 10.

342,W 1.31Z072

U"'

174 144.366

21:172.657 2.M.787 17,185,771 1.725,203 Is M.006 37.816 202,746 ~2

MM'

4.770,W3 27.191.542 2.243.726 24.557,971 51.389 338455

13.W7:NS I,W4,iN 12,018,'M 1,537.161 10,385.562 9.139 $6,558

2:1:171 1 us 261 4,571.726 M.751 3.539.49A a's 6 '666

X.0

13.530 l.SSI.369 386.257 1,517,630 IN 30024

15,494,789 112116,823 79.497.023 65..O.M 111411M M.187

9511.022 52.351 8M.IW 250~212 59SA54 128 7914

31:111.975 1, 4,4W.6911 n,630,317 3.799.651 221:062 125 M5 492 M1.035

.561 MISS 4.141,151 1.136,638 9551965 2.952 45.596

2 267363 673443 95 8.088

307" ":11'7 0'

1.

213 .2 7

,

1. .227 1,131 .. 23.21. 692:371 ZUS 9.9

4.29ZI22 ~ SIl.239 3.570.901 639.659 2.672.5,12 22.,S91 '288,

4:,1411 i:941 2 ~3 78 .789 1.763.555 11.677s1w 213.569 34961

65:959 5301874 2:6119.1XII 1,307,684 IOS22.160 416.983 112.1%

5,781.622 616.492 4.920S51 1,057.Nl 3.786.1134 1 .IN U.672

124 7.111111,555 71.W?,"2 15,151.653 55.13AM MISS 6711 5

I

'

I

2=5,761 13234

1

:775.195 .1iN 1.345.181 38 26,06

9.776,221 M:4371 S W1.494 139 Z295 679 6,253,572 1~45 417:710

'7'

371 732 2M.772 5~3,024 5

..22.:'1" 2,33N:AW 17.324.321 4.074,950 13,037.~ 27~202

11,614,472W 552S97 9.9137.965 1,320NI 8.490,310 29,4W '67 2N

16,227.717 1.758,218 11.490.380 2,057,627 9,3DO.W5 15.344 16,611

1

U92 7 .9.266 Z674.570 609,079 2,014.3U 3,133 48 24

.

.

183:686 605.90 7,IN.376 :622 478 5.4".145 2.92; 7003

1

762 i77 82 9N 6.724.681 i 455:824 5,203,678 65 N.5Z`0

S 836:

1

3 mg.", 4.886,331 I,Nl,l 13 3,494.494 257.25() 4 474

,:I IMUzM 11,972,4168 92,1117.4M 17.237.474 71 15,419 3"..' MIMS

1,570 0 U2 1".114S.2 1:417.1 M09 l,7,0114 103 6

13:6w5 82, 5842M 262MS 1,M2 767 20 006

1.138,328 57,1181 1.010,378 2.,1 Q 705,951 3W 9,926

9W 46 IWS76 1,744,063 3U 221 1.424.787 33 15,022

14 M W 2 WaS52 9,26B,W2 .ON 132.0322 : : I.M3,2II 12mg.301

27:411148 3.511..15 21.5I3.W5 1 17,W7.811 2.6 215,4

05:141 339,1" ..01.615

.1

:251 3.W.332 7. W 238

355NI 4.613.289 .9903 3.730,767 19 31.699

2 49:N7 ".M 1,926 9 477.315 1.428237 72 M,474

7 726.W3 171.672 6.7M.O74 1.696.771 ,:" 4 .353 1.9w 77 W,

2'697,613 . 3116.3. zzw.ml) M.263 .8.146 1,025 M.705

16,252.(M6 1,33 .236 13.517,851) I,6N"0 11,431.423

11,082.313

"1651 OMNI

2,067,612 7.713,079 :E75 02015

10,070.M 776:767 9.W3.958 1,611.61

2 7

291.118 "49, 99.737

1,292.954 .672 1,582.56() - 1,445.102 77,667 59,79,

514 029 62 954 481975 481975 - - -

34,77. 2'

36.544

1,986.30,

~.~770 34.7770

30511 36.544

I.s()S4W I.W9.567 (97)

j'b~

Caww .................. 76.623,643 7.~.717 0,974.910 11.763.283 51.285.198 305,3M 6217

,,,I Ilk. ...................... 41.680.597 5.023,191 U.450,86 1,857,MS 2a..0,959 316AM 425~..17 .7IN

~ Y.1, 78673.759 12 :M.3" 62,M.N2 6,630.8362 53.613 JW 136,331 61

.

C',........ 33:721 .

827

4: W.7M 27.528. 71 3.M7.

75

24,105,4W 37.9N N7 112

P-",*............ Zw.171MI 3292, 71 2EQ7 W7 3,7M,103 23.970.028 391.157 3WOM

M T..._................... 46.2N.N7

4

.750.079 37,416.203 8.428.255 20,591,.0 46.079 2w9,927

46 47
Table I-Continued

(in thousands of dollars)

aftennal =and! dialincis, -1.

A.~(

love "W""" '" IndWIted In pa-=~ .W I., ~stat. anolan., aclWona w Well

F.,We .a- halal

E-11 Got IM

15,16,2z Taw n and 39)

(a) (9) (10)

Mae

.a-,.

n

T.b- obnadl~ n

(11) (12) (13) (14) 415)

Llnited Saad- WWI .................................. 6.024,US 151.6112 NAVA" 6,402.467 3,5U.U2

~ft.ft A"Wn aN 20.290 3.325,147 517.715 U11,413

*'W'"i7:::::::~:::: :,W` 32.,Aft.y.. 57 42 408 29 316 IN

............. "855

........................ 'w' ON 4,476 33S.ZZ

"'31 3,M

692 98.796

............-

R"

i'M6 as 12.399 11.166

a- (t) ..........N 222 M2,093 146.W 17' B.bngM 7.496 M5 14.455 71 71

I,ard.d jl~)..

. ........... . .. ... .... 125.732 1,769 2M.W0 62.868 59,471

M-wo, a- (t) batoaa).. .2.51 10,1,17 2.1611.11M 130217 98.316

pena'aO,al,

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

(~

1

........... 3:.2 646 53.853 3ZIM 6.628

......

I na.

1

3,354 133 12.968 407 89

MWA~.......... 553.= 206AW4 5.1115,019 161

Ba'and", ......................1 108,353 628:478 293258 251.'iii

F.Mn Opeadlone ........ ..................................... 17,M

Us 3" '22

30.738 M,674

PWw1oR.................. ...................... 35,

43 363.737 363.

672

I ........................ .......... 16.938 524

11

lea~ Jon,")...: ISD221I 3,065 1,210.M5 311.867 ZmA17

Mwdw~6. a.(.)-).............. 169 IM S'M 9419,914 82,6041 47.495

pittwetap ...................-4saa W) ~).............. 76:961

M 1.19*808 25.604 14=7

Ra,h,Iond.

"

:M

. ..536 1.3". NX 5,A96

20259 2M 45.00 47 45

ScawflIewn Region ............................................... U&M "1 5,11,11.151 467,131 173,904

Atlanta ... .. ..... ... 79.789 ZU1 1215,517 88.845 19.369

..................... 42.457 Z307 24A,M2 2.1347 "No

44 '17 62 92,591 IN 21,

J~ Nonn as: 76. ~501 3,076,213' 108,17B 40

28 652 801 103012 163 102

J.iz...................I

Mananaw) g.

Flonds) 726 WI.QU 134.974 159,347

Nashn"e......................(1-) 56.480 2.8M 347.533 132,157 SZ847

Canoed Rg*xl ................................................... 477,20 16.264 4,707,034 1,413,489

~11I.............. POIV 2150 3U'w 162,4W 1.111= 11mv

Qv,ala7d, Saa d) bola.) .............. 119.295 4,610 1,254,195 ".059 40.2M

873 U5 337.51. M.965

','.':0'47 ~':' 7037 WS.517 M5.6,14 216,640

................... lKanitcay) ......................0

-M

I a" 1,6752M 624,674 597.519

vwginia)- 21.115

200

73 649 4.3118 4,272

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

"

M4 23,199 3~653510 590,707 296,8112

(Soan --

a

.115

2

n 33~16 as

See (b) W-) .............. M1.41% 6,729 I.BW,763 145.4.18 136,605

............................ 09,6n 895 142.028 5,601) 5,520 1

0.748 225 27.443 111 71

7Z5 79 Z014 mand 111':4 7.087

O'nand ............. ................ I'M No 124,327 7L do

StL................. (M.A.W)

121:'

5.827 887~356 187.595 79.414

a'. P.1A .............. .2 IK`44 IN 65.090 35.IM

s.iw*ad :::::::j=`W) .............. 74.J11 ',:An INIVI ",am =.In

S."Weeat ii~~.................................... 954410 25,115 9481.582 U7.7.7 M.M

Ab~ 20:175 No 77.400 1.AA3 "Azis

A,,AW, .......... 108.461 8,606 M'Mo 45,901 MOW

63 AS

(Ly (9%) 2W":.'0'2 7.52US 2.3"14.028 363 M'029 014

.......... .......... (Colonado) ...................... 58093 1,106 1.06AA14 114.993 2% I. ................ 1

35.1. 3,710 2,840= 35,&14 2288

UM Roca Anawnaid) 253 187.81)[1 19.661 19.383

Nw 04adants VIM' 1.601 297.670 45'am 4ZOklancxna CAty 10,Mnonta) ..................... azaw I.U7 Z128.599 NO 122

lK . . ......I w.h" ............ ................. 61.1"Ill 05 277,630 1,102 I.M

weed- ..................................... 1.070.132 24,91W 5,047,496 923.0117 mesoi

286 IN 25443 7. 7~

0:4875 435 35,- 205 170

Hoeana...:: ....................jMm")....................... 16595 390 52.985 3'ax; 3,311

Honbl,A. ...... .. .............(HAIM) .......................... 20~373 11046 33.610 6.708 5.689

LAg- Ng-IA .............(Sav (a) below) ...........I~ 879 1.980 206.139 737 716

W) be-)~.......... 278.225 3.727 2.137,976 269.572 136.467

588691 IN 65,626 7.019 3.235

Portland .............. 57:336 6.128 I5zM 49,676 39.827 Aand ........... ............... Mae, 685 27.703 as 87

soo"Anneeno' (See (a) bellaa) .............. 74.310 1.89, 457.605 32.M 1,4"

Son Lak, C-Y JILI'Ah)

- ............ ... 24.470 597 132.121 61 43

S- F.- (a- (A) ~64 2471 3.302 12U,20 177:1M 3"~

=S-XJ se. ....................(Saa W) below) 19:35 2,41 191.553 1290, 5.5M

(WashaVlon...... ............

so.

301 649 236,354 61.336 15,665

Faclanal oWonota,......................... PU275

Gasoline, lubacatin"as gat-FR5W

w1d,neld-of In~ ..........

c*-V-

to,

..d.----Kw

23

FA-1-onaka.. ......................................

-

()" . ........ ... ... ....... .. ... ... ... .. .... .. .... .

476,814

TdtalaW alafte,--

319,020 1.616.054 4,6113,610

71,280 Wd02~ 4,40

824 75

13

-

4.911 16.982 IXN

1.162 72

32.671 113.507.1

3 72 166

27.935 12.967 2.580

1,135 24,41X) 3 14

13,1141 '"'659 1,013.002

a." 22.652 2.W2

64

a

-

6! :=

770 55,08, J5

2279 UNA 7,860

14 112U 3.094

1,671 62,172 993~41 2

13'"1 279,996 ZM 721

2,01

a

67,460 4436.865

2.21% 2.407

NA 20

Z930 104.822 Z507.452 3 so -

7.455 68.171 31.301 1 39'M 695

36.04 124,70 01412

424 51,094

2.592 6.09 392

5.965 48,664

817 18,167 320as

27,10! .8 692,921

16

1

10.743 7'

"'2 IN

- 22

Z20BI-6.~ U

17 71 2

I'Am 140,279

95 1.48M

1'"S INA7

291M

9:N6

S'aal 251.036 2H 2 3 -

4,092

'B'W'

24~

7

1 82.197

4

2 114,726

-33.037 10

2. 27-

1.58, i.w7

478

61 -6

1511.159IS 218,4271 2~1786 n 6

2% 386

am Is,2

9 12a

"'MI

12':'

1,056

IN~ 5961

I.D14 6.835 3D - 1 -

1,460 29,720I4

- 'a

143.(R2 1013M 1.015 -

51989 1.3134

3.496 42,174 19

b~ 111,11. 13.103 4.32Z637 7113'~ 467.746 162,.l 163.247 2,087

121 IM.Ol..... we No 82M 1,821.084 167.133 l6d.824 6.WB1 I'M 154

N- Y"'

..

............ 660,103 1205 2.590.05 298.493 110,050 61.BW 126,587 2,667

W)

0"0 ""'----

209.731 6:760 1.576,05 211,299 150,436 3.016 57.08 406

to) '0 Pa.,.. ............. 246,114 5.W7 2,139.W2 1011,212 61.M 2,292 44'M 10.954

T.On .............. 4W,431 10,84, 5.5W.491 164268 26.054 4,110 IXM 259

I

Table 1-Continued

(in thousands of dollars)

Intannal -nw r,11ons and disod0s, WWA

am ...,I

-

.4.0. to.-Moi-ed I==total.

to, obtan, latee enown at ledltoan Of WOW.)

U.. a.-, WtAI ............................. .....

N-AtIonfic R.90

........................................-

A ..........

.oaton. Me- ... M)

awt.i- (Z..

~~ennonl) .. .... ........

Manna.

(SaaW I-) .............

'-th-.................. (No' HS'Panal)

ot-d-a .....................JR~- Wand).

Ilad-Atbornic Region

Batt... ............ ....... .................... IMMIand...i- 66 ...........

FMOV, Opan,-~----- ...

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

'P=V.".

Fl.ch-nd .................(VIlgate)...

Ion -W.I. AftB"n, .......... (Alaba,a) ........... -::w::F::.

,,= JSOWh CarolA,a)

Gwn~o ............(N~ Cal~na):::: M S-pp)

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

CantnIl N-Wl- .................(Idnnessee)...

D-nnal.......... .......

C-a1and:,:::::,,,:::,::::,:::,:SdA De~ W) ba*-) ............. .

M.hgan ..................

iKeffl,cky)

P-w-g ........... ......~ (WOSI VnInW)-

R"Ian...............

Abaneeen

W) --) .............

F.,qo, ..... .......

_ ............. (Nonlh

M&.,kao- ....................(W-)

0nWM_ ................ (NoWaska)

S' I.,.

seS=1.1d II .......... ....... '!3ae (b) ba~)

;oWn ........................................

Alt-lno.. :14-M ...)

~an Sed (1) on-,

6;;;;*r ...................... ....

H-2-...................- (SAO (1) bal-)

ljbie Ro,* ............... ~ onaan...-- :~:::J=-l ~:::::

MeQ =Lanom

.

.

wich............ ...... .......

WeebR a one ..... ....................... fldaho~

1-4al-a ......................... (Montan-1

H'not,Au- Al-1A.am)

ug- Mgwo- No

1

A) bQ`-

L.. Ang-A. a) bei"

ore9w)

Salt take Oty.... (U-h)

San Fr--..... IINO

lia, -- (15ao

Soon,. ........................ -(W.,thglonj

Undl.biwad: padona, ..

:

.

GaWI-, W'~ W.es of OA'OrWa.cam ~i6~

Wo-I

C4AAn.g A- W, ....a.-.

Ane ml-aAr Fwco and N.~`78-6~cm

o,aa,dan.. ei- C.,npagn

Ea,nool cr-&~ .................. ..

..........- ...............................

To... W, .I- net eb,,nan .-

(a)c ...on,. .......

(b) I.-..........

(c) Now Ywk- .............

(d)~. ........

~e) ............ Q T- ............

Tow

-

116)

10,07,242

970.877

106,BIO

0.6.5

121. 29

53 .482

6,149 "22

1.128:M

IN.970

~6

126

M.37

483,09

11647

3:2.

57,

142,112 `17

.7.

I.M.580,

57 548

66541

3

231:944 U

:'.."

41,011

1.17*:Iw Is

570.553 Ml

76:

9"

1

2 147

U.M6

"S

6

5

2,

'

'~.:2'

.2

3.1 U.773

"I's SolI

N

"

I

37.263

793122

B4:075

1,212.DI7

7.778

A7:338

513.446 I

N.276

1.5211,492

2.432

19,478

24598

3:895 M No

21:.111 ~3 ~~

6,~5

298.9'A"

83.696

103:~231

6'

"

77.277

1,249,988 6~ 3M

686:470

~.'II4 7"71:2161

6A0

M-ft-nana' ...W.-

(3W-1-

T.

(-ally Or

In parl .1

InWd

nA,bar

07)

9.026..5

$01,310

17,775

32,al3

95.136

26 43A

65.177 8

.373

35.513

506, 88

5.4 71

"'a

I

477

7s.... 7o

254.205 Na'o

378.914

61,60,

7.693

687.929 1 13 7":A7

14.M

J.ll 41. 11

~M

1 62010

.00:095

4028

449:N9

222,066

10:713 ,as IN

14.793

1.100816

17:.N

536.542

'2:41 72

.11

11.712 27a 1 2

113SN"

81.039

3..53.U49,708

187.844

31.112

769 171

1. 69:7m

MAM

77:7'41

as2

498,722

102,696

1.441,:.4,1.1

19,249 1

':' 3w,

32.926

70 081

2'01215

e. 69

1~1:32'16'

96.975

W.9'.

73.240

1.193,929

07,581

616.373

4119.978

W3.11a

2,177.65,l

(Is)

423.315

93,394 5

2" 42.

27,038

17.146

3i.9w31

'6"'5

147

167

50-618 20T227

227

02

:."a 11115

775

31

1-

AN2

1.31772

854

to1:61

211.41. 7"

1.199

211

'N'.

625

34

294

6

'

IM

82

2.317"

1472

418

'.521 23'

521 1 2

3

,

M515

"12

49,

27

2N

312 2,6

179

39,8696

229

21.5.

14.ull

393

"A1 29

31

28M2

am

'46

37,721 A60.356 a"

",053 -8

2.219

B..k

1-9

52S,422

'a,"

~12I i

17

'i5769

162,594

1,07

19

25. 98

1

03

AN

51,723

!54

30,64645

15.651

124

14.111

13, .41

~61311

I.

4m

147

'.7:N5

150

25,947

OZ258

26.No

ON422

~s

.2:1 21

78"

("71

~1,42.

...907"S

0. 47 " 026

576

~3078

2.670

73

14a.0

27,7

41

6.708

I.C&O

4,859

1"792

5,346

ZZ5

12

:NN

784

31111

"'293

132.4all !"I

59.32,

as

11,176I. 2 3

443

36.792 28' 1

7%

1:3

I'.~~2 21

485

20

20

6,21

'351

170

2 2M

5497

1.01,

As

"S"

J.125

241'2

3.418

163 IN

21.216.63

12

1:772

1.407 '83' 2 8

610

1 1.470

..621

102

717 5'.M

17

1.144

354

112

17,1031

,is

2.57

1391 505

3,171I.

4.719 63

as)

1.758a' 6~~471 M

0.550

2.5to!1

946

48 49
Table I.-Contlnued

(In thousands of dollars)

unitad stafta, ...................................

Al.th-Atliblift Region

Ab"..

F

1)

Manhibbbl.

Pnovidi,nes ..................... Mhod. WI.W)

AAWPAthindo Fl"kx ....................................

plog,tbA. ..................

oil. ........................... .........

N~.......

..... :..............

ftwgism" ...........

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

Aaarda ............ .............

Gk-bb...: .................. (14ont,

c

Jackbon......................... Wiltawbi;

J-k.brnift ...................

Ma"I. ....................... annig_g)

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

c9=On

................"..

id)

..

0..Wd -:::.... .......

Da"oft ...............

MM-W..4.

L-0.46

PSrk4nbMg ...................(wigt vi**

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

Orr."...............

a.. ...............

-

SP-91*w .....................(S- (b)

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

A. ....................

D............. :............ ...................

H-... I=(I b) .......... LAO.

OW.h-

=----. ... .. ... ......

.......

.........

tw. .........

H-.kgu

Ljw- mw

porearli .............. .....................

SgialB .......... (WaShvigion) ..................

Unigatilbutg&.

F.d-1

;CZA

wwt.w au,is ot

CW-W

rl-lpi~ ............

-."on ft..4

Eparned cridits..................................... ,b-.1 .... .................- . ............ ....... .. .........

R-blilb.,~ ap~ togi ftNon,

Albn, -hif

Talbel Diboll ~l -Mon

Agilon

(21)

1bgF 0dw

..Ong thbi,

9--ang

(22)

.

In) (24) 125)

11DAIT) Z619,5710 1.571,437

1141 '.9"M -7',D'5'0 41 Is, 3

11,315 M7

4

1,

2 1) 25.087 im

13 383 .35

g'00

'12. as

5,55,

1.

658 24 1

3."2

01 77i

(7. IZO57

31

2

1

72 038 IlWi 9.575 je:=62 32 2285 1 2 7,355 4.406 v 21 1.0118 3,025 (8) in 290,575 65AOI Big C26 3D.639 10,141 1 74

low so 70 G! 2

1 74

7,127

57.0

61

2

95 se -(735) 30,4'9 M7 5,5672M 33.655

% 414

""'

I

122 ,:;: -M.'92'0' 53 .673

(22) 102M 7,721

488) 724

(641) 57 1.586 WIN JUM IM? 74" (367) 84.947 47M5 250 11951 1245) 1 52.6% 29101 04 587

850 U,3U JOON I,a

71 38 234 1,002 (,3) 36,360 28.168 go 296 (270) 117,793 79.728 149 zol (36) 7e,522 0,997 136 1,099 12-1711 4SSMg -2 421 9,172 (~,. 31,573 15.8" (Blow) W,90 . i17 3.520 1

l..G Be Z440

(5,~)

1,6114 39, 27,767 204 i2D3 "

In 232 29 41:47'0' 3"U-~U 51 350 (59) 12,069 8.705 74 319

IT) ""IN an'I" 17 1105,

I'm ?AO6 7,625 91 103 'An 1

46092 47, in 1.55 45.5e4 V 025 47 625 (18 1 1.55 O,F35 61 108 M) OSM7 34.053 1 M 033 (,!2214 02 "

41,0 105 a415

(567)

,:a 204 2.037

36 25:2

24:% 054 17 as p"I

32

461.107 339,614 1.745 18921

lzwl 9,goa

w 366

3 5Z519 W.815 222 Z971

23. 133.U5 NO, as 247 I 10-W .4% 45,0 3.417

SO.W5

ISIS

7

(1;6)

3) U.528 22.240 IN

':71*

(7

In

25

(a) 38,585 24,142 204

125

(572) 51.302 4ZW5 24M

(13) 37 &M

02 2,705

27751 147 N2 M") in 351:5B 31-M 247~iiS 18891 lgg? .1:9 3.162 2.403 175 in 1

8.349

26

7 :4Z9031 0211

73 337

2 1.067 '749

N 206

232 33.412 24.a73

19 1.

229 40,451

250 932

(55)

27.IM M7 2.03, ZZ175 162 W2 74~ 46*321 9,158 W,

(3(73

22.227

a

45`136 39,7

57 249

64

29:056

2..192

1% 423

(5,12) 20,

'0 60 289

11 37.257 29107 28405

'21 734

(2)

6

34,417 P2.M 133

.114

.645

T-tad.w ttatab- bbbin, BbW calftmia,

(b) IW...........

I.) Pi- yo*~

(d) One. ....... .......... . M .............

'(210, in

,

341 131.909

N 71:4"

(592) Be 7. ""60.112

(8.97,) ;v,70 07

,M) .10

.9

.972 77.83,

~) 2.,119

"

.536

we 1.720

223 1,78D

242 4.

275 5. NO

241 2.wUp

798

9.

M

bodIM

lbbbiw

.......16.

I'll.

(20) 127) In) (29)

02AO 394M 13,200.185 2.034."S

29'

M I.I?ZM U,

Z565 13 4.8515 2.922 31,13 5 a 2.WI

am 3', Mae' 7.,.S 2.222 7 20. S 54 ON, (53) gw7 6.685 855 4 2.~ 307 Z535

W,

38 64.286 31,M

51

5

967. 145,N5 2.773 3.071

3 165 257 1,243 2

70-

I I'll"

3,347 604

1

52.5aS 1671

189'"S 28.7. 33 1 9,

.64' 21.00 M ~425 to 358.60323 60,1121 175 271.391 5ZO57

11.035

6.396 zM aw,005 I=

70 103,452 4ZI92 807 7 M,860 2

t62,224 6.357 ldD26iM UvAga

2,:B412n1l 431.117 131- .,. I .. 7~

4,897

= 62.w,

31876

5.078 Z895

32 ZSDO 26.171

7 2.,C68 5,.15 7" 34,935 am 31::.141 1.1g

26.721

1.

We

207~85(1 91M wozis 177,877 ,0 , 3.437 33.845 23.301 Z109 36 477.5,49 ".639 110.265 71 lu,n, 55.762 17:. Iam. S, 11:650 Be -.319

z6M 357

667 1,475

23SAN 12,924

lz5m 9,381

3.022 .2681sis 343.985 11 1

.032 878 98,16', M 577,404 W.373

18'009

767

1 I.Q2 6.12,1 4,7513

48M

1 2.,*67 88, E

5.536 557U4.:M WZ m 29. 1 7MI 374,047 176.406 24.523 579 200.M 5.120

Z317 A:OW 53

455 6.249

. "Nall

,2 IN

M 14,370 "S O.= 31? 58,011 2.W

517 61.259 363 29 451 2W 1~3,499 29.8w 1 147 31 651,582 72,3. 7 1

':3a3

Z

29 120S.62, 1,037 11,325 388 31.015

0:f- 3W

,

71

3,254

5

7 31

1

616

'Ne

a2

.2.0W 101-am

7

"

2.043,237 '2 425 32 321

3,6N

18,728 4: 1125

5,~

a

1

.653 303

20 11210 693 "IS 7 22.703 6,736 7205 0 127.Ul 125 10,953 1~ Be

3,942

7

95:7M ts=

23.1 79

7W lei

I's 8.3to Z573 am 2 6.4%

'281 5,145 54 1

55.391 2.474 4.511 3 14,210 674 9..5 3 476.855

1

6.

MO

3,

1

IM

I

01378

27- 103.002

234 77.9139 50,147

'39.468 255 872,944

01,110 010 693.039 91,127 1z"s

3,

01 :1012.271 155-511W, n"

2D.M 3.

'72

511,394 67:"o

67,217 2.797

2,

927~3 53,0117 ,il'.135 Z647 5281,36, 33.5v

Table 1-Continued

(in thousands of dollars)

-i law-

.4vi. wolb*cts ~M" In pi,=bT...

to, mw "-~.1 "-W i".)

lIn~ Sbo-, ..I .........................

Nontn,Aear,be

Albany

8-ton

B-.r ..................

a,nf--................. ::~::isae (~) C) b.)

OL-Mon ................ :::,:il-nl.........................

14artfoni .................- Con-i- ............ --

Man"tlan. ............... (SenM bb~) ...............

Ponmoolh- ..............-(N~

Ncniftnoe- ................. (R~ Wind)

M-Ab,bido A"-

Balboon....

F-ig. 6pw~:.

Puerto Rm ..........

Mor

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

P~rlaln......... (S. (a)

PMsb,,gh ..................... (See (e) bbim).. .............

R~rnb,o, .................. ................

W.trr.Von .................... (W-)-, .................

Nw~ Realon ........

AM-.- ............. ....

G__. :(SMh,-,Carob-~) .................

ja~ North Cwolnb)........

(M`12`7

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

ja-h. ........ (Florida. ......

Nash,11 . ........... (I-)

~Onbi R"Ibn ................. C- ..................

an ..................... ...............

cun'.l.nol ~S- (d) W")- ............

MWhgan) ...................

(Kenno*y) ...............

PB,o,nbw,Q ............

--'

Vg.-)-

Ukt-I Region ................ ..............................

Abo,d-n............. (~~ ............ -.

Cncaq- .................. (Sm (b) Wm) ...............

D.~ .................. ()-a) ......................

Fargo...... ..................... INcro, D"M)................

M~a~ab .................. -(W-).

0-...

st

Or. P.., ........................ (M-)

g_n_ son-Om Sbo (b)

ft-

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

A- ~J=('f)-',

=n-::: :~~l j~~;: (~ (7) t

............ ........ (C~.)

H

.. ............... is- (0 ~j

Lftib~ R-~ .................... (~Q ...........

N- Once

.

................ IL-na) ....................

Mw- Qty ..............10,aSnonna) ...................

W-S........... ............. (~S) ...........

W-t- Region ..........................................

=a

H.1sna (Monnarla).. ...........

Hono~...... ..... ....................

Lag~ Nlgw~i .............(~ I.) -)

Los AngM,.................is" (a) beim)

PhR-... ...............

S-;a Son (a) N-)...........

Sbh ~k. Cny.

SS

San Jose .................-,(Soi, (.) ba~) .............

.................. ffla,.nglon~

U.dwnbw;ci:

F-al m. rlopos& ............................

Gasoi,ne, 1-7,ri 61 ,,J .- FICA cr~$.

W~-0 b,'bril -Py....................

C"-.v -,lo,----~

,b,o-Force ano N"

pninWoorn., . -~- i~----

~7'1 .......... (),... ............. ...................................... ..........

T-.= T-wby bi, fb~. by Ir

in) (31)M (33)

2,241203 OZ 13Z7W 6,844

126,490 3,402 12,170 1 3 11 1

54 29

510-

3.

23

72 Be

12.362 SINS 35

3.7101 15

325 129

-697

11,521

4

3 on 7.55~

(4~

N a;6

ea

1

1981569 WB43 ZOO 23

120.018

3

1,1799

124 7.858 11

65.97, 9,122 7,8,6 , 6.5" 167 (42) 1 2% 15 1208 22

.05 29 219

918 ,5 13 22

a,

2

23

624

,

761 IIA02 45707 650

285.5W

1

4,41) 7.572 156

3W-

103

GAS

486

- 23 .5

75,125 a, 1.69; M - 65

2541.594 15.Q7 5,5,l4 63

4.67 1,074 31.793 89

IZOB7 ON 11.12' in 3. 5 ,

466

z 52 (1) .3 lio Z 16 95 9.858 2W

2.653 004 70 229

61,

-

5w

a1

6 65

71Z42A

18.165 n.We

436

n

Is

376.66, 10,;43 9,31IN 77

Se"

- is

191 16

5,543 Be (4)

14 48

1

161~ 91

SO

4.037 14.1(4 37

3.3w .,,a, as

4,210

- 97

.7.303 l.%7 13.0 1.476

SIB

- 26, 29

1.3352 827 157

"1

49

... 126

8,514

~00

14.490 In 695 Is

56,M 910 ON

735 11 , "002 .a

7,032 416 98 255 2 3 33 333

6976 1.474

219.5116 15,731

IS

.705 3,485

11 ~104 2. 2.02

0

w- .81

14.164 117

219 76 7013

61 753 8591

55673 7,467 7.9661

'0'3

5

14.)2 .5N 91

1,613-4 2.857

26- 27 25

"W', 5.62; 4.02 710,

1,497 16 327 (17)

18,122 2,~ 766 3"

(31i.M)

23

Miscillin- ..~ ....

0~n

un~

(34) (36) (37) in) 1")

176,054 1411,846 8.120.274 27::1 11.113 1.141.111

13.- 4B,O16 725,1104 743 22.852 525.712

U7 246 (3)

30 95

14"

'40

24 11 233

251

'

.,.2'M

32B

,

.321 (B.535)

1.632

S,2

28 253 722

il

5:6711

2.33 1.312N 5,112 2. 2.

411 1421

,

'5

,.Sao

JO"'

1,21 ..BCM S.4Sl .,u'gs

INS 37.793 724,067 31,175 14,7N 5DE1881

450

212

2

16

(6) 6. 22

542 191

a

4

1

22.6 (430)

362 0.2911 221.745 5l.706 13,122 497,116

3.2V246 1.1152 ..1. (623) 1.4,43 17.201 2 .61 93? 9.9.642 ON 11.156)

076

243''

85 am Sm

Sem 7.S 11.269)

5.465 36,284 4.724 3.055

".

748

5,3

12'

258 19 249 6.814 6,201 200,445

3.M. 4:32 627.512 17.986 737 (32.463)

N4

.

,. 112 1j113 934 739 69,602

166

,~IljI

se) 12.230 138 OBAD

31.622 7,605 lkam 513119 5.000 229182 1 21. 30 6

:.25 Bill 38.743

':~' .. 3"

2

,26 M0I

N

2

1.a7' 382

1

- 99

2 624

5,129 2,855 24N 1,277 lW3

iNq 83 11.976 229 346 4: 70 9 '

112 1,612 329 441 1.941 29.67B

3

4, 992

19:11 j,"7 537.670 33.270 J45

(1-1161

US

U3M1 1.214

2. 1.299 1.1 ON

GO 2.091 413,4

0.

4

.;4'

'091 216 ;:037 (331%)

543 5,089

32.

M2

'j.

584 072

.

830

3697 ,:714 2,0687M 715 778 12.110

03 UA57 1.655 429 (35.553~ -

518 654 117 3..75

26,122 21,071 67,475 29,65~ 14,U2 238 24

INa

,

a

64 1.142

':'0

18,865 39,OW M.43 8.277 214.122

2572 456 904 VBM 1,468

ell 38 647- 40 am

I

M, 1.773 2513 I.Q2 9,114

1:886 317 3,5437 2.4U

M 18,845',

3.873 2.40() 7,306 3,32,1 am (16,OM) 5,010 1.1 M 2.3W

1:72 8195

1~

294 3165 250 53

U.SM3 19,425 .,465,96. "A. S,C35 54I.W33

We 89 5.926 3.113N

,1.473 am 15.Ng 1."56 526 13.N7 ("16

"No 9.385 11:71 11

Us.5 (".3")

.2.

249

".

W, 1,706 41.310

2,790 1,411 558.9,iD 191 528 1.1,781 1 4.387 271 1.096313 42,772 M 326,776

,i

IN

21778 210 409 22,825

2.614 W5

1

26,68, 1,508 746 (5,414)

1,000 1.002 1,06,616 14.Ql

69 (96992)

3,787 481 63"" 3.614 3;

,

32.'728

27,711 15,386 1,385,61112 nXS 6.170 237

14a27 .616 11. 75 371

31, 49 10 39 (140) 1,707

1.106 60 9.12. 14 53 (1.741)

SM 3924 '82 Be (765)

2,= NO 59,421 740 I.M 70.155

255 , 7,326 ONA83 17,819 4.175 1131,95

:76

166 1.000 99 338 3,9W

4,081 422 Is 21 me 14,U7

395 163a 102 2.260

2,131 76 117.9,02 1,538 (Me) (74.019) 1

US 1.11% 250 46 5.M

3,395 3.742 305,687 5.674 1.167 151.985

2:713 3, 721 7,mg 1.02 402 (..583~

SO .~38 56 an 853 l,.G~

5

To I~ ---iftn,n ab-.

~abi 12`a~ i ....................

1,d; nl~.Y ..............

I. On. ... ....................

p"noyinnia

166,612 ;3:172 193,381 so 13,99 12.523 1,365.123 27.M2 6.491 2M,933

380.8710

743

.456 78

7

1 19.158 42.2N 23,455 8.4W 214.875

M.5W 12.651 29 40 .137 39.923 724,113 M,570 15. 77 521.385

5,5584 No "a 7.5D3 3.390 414,670 9,025 2. 97 'An

1."

1

2 31 8,575 9,580 820.761 NOW Fan 127:0112

422:2"l N we ~M- le.N. 14,6al 1,970,151 58,219 2.588 Q23

50

51
Table 2-Internal revenue collections by sources

(In thousands of dollars)

sons-al--

Gnarl Weal.a

.

, ........................................

in-ne =-w; ................. ........... :::::.............................................

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

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

son,

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

-:n .................. ...............................................

RM-d ..............

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

enesnenco" ............................

U_

am We, ...........:::................................................................. ........................................................................................ Es- .......................................

Alcolnot. se, taial

Diefilsed sisims -se, WWI .......................................................................................................

neolenned Moesnosedw C..-. I- a. d-a.).

D_.

Re,escasionvoMM.7n.w Woof "Ion .................................. '

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

well...........................

N Of leenes, $25, $50, SIM

M nsar .............................

=............................................................................................................................

R WA di (oaaaflao scareal-.. -). S~

M Wwr

"'We'sai Wiese Wisoled B~nls. annee &M Wai $255M yea, ..................... ...........

is. ase nia. I;

ed, $22 .. .........................................

isis-es.p... .. ............................................. .............................................................

linas iseens' Weal...................................... ................................................................................

lereporsed Wesei by C-onne, a,..-W, sonsise.) ............................. ........... ........

Donnell

O=Il=

(lose wines. 17 cants. 67 !Tts. $2.25M~ isation; spai wules, S3.40,

yIW nes. $2,40). .....................W "...

I.............. 11..................II...............

................. .............................. .............II ..................................

I

Isser.se,. I

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

sW:KsWO D.-lo. WoactodY C--, WWa .- as Wei ................. ................................

O.....Wessai" Wones, w I-nin ..I0 11 0-1 IV W, -n -o US, .................

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

=

Wei ................................................................................................. Z 500 Winds. S55 . ...................................... 11 1..................................

SiII

Silo

Y

. ............................................................ Real

air.

52 j0121W 1-1. -1 des. in deles. aW-. . .........................

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

saaesse Masse

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

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

CTZil (CZBAV)`, SsI "Ol.. ..... ............................................................ ............................ LaW (Class B) $16 80 M ineeniano ni if Mor 6 1/2 riones Wing, W m

to, iiicl, *2 3/4 imnes or *f- onei ... ........... ............................................

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

Law .1110m, WMI ............... ..............................................................................................

Wholesale W.. .1- Unan S235.2N

- IsWasi0 112 porl,.. ...............................

'holawiffie Wei Ilons anne, SM5,29,4 per Onexisand

,

$20- Vional. ................................

slaaft gai 75-as, InWisi......................... ...........................................................I .-wafte, ... .. ....

-Wouslosel by clnn_~

news sonee se desews.) ............................................ ....................... ......................

U- tob...........

Claa...- nO leases. i;Wik" "7 ..

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

Was

627.246,793 M,47S_1"

UJIMS" 74.1711AM

81.'U.430 74.129,397

45,125 49,973

SM,476,621 "ZI01,M7

90.~I.073 92,515.155

425,707.739 459,892,499

3,115.427 3~642.030

4.311,5112 6.052.023

6,0n.202 6424.965

IWS.675 1151,682

35.765.538 Sa,017,aaa

SAN 3 .853 6,Q2,467

.798 1" 3,W,.2

N7:013 548.529

3.231,512 2,Ns.963

00 173

18,81,

18,010 17.227

1,464 1.495 421 7

239,3"3

W,920

511,709 79,282

180.61, 240.63! 9

1.597X5 1.516,we

W.Mi 57,914

1.456,10

2,M3 1.962

22 25 2

IS

20 10

1,724- 1.WB

.7 429

4.663,610

4,0911 4,623.21110

4.099.182 4M3,275

10 13 N

33,716 30.37;

32.78D n.itse

28,39SR 25.802

4.384 3.686

929 875 8 9

5.321 7,012

161

1.5a 2,037

Table 2-Continued

(In thousands of dollars)

Salonow. of .-.

Eloise, al.-Weand

blenoW.Unans. ..d.I ........................ .....................

Gisso4no,9 -M ole ............ ............. ...... ........ ......

T ..Te I." Or in WaI .1 boie). a. InWo nalN,, --I ................................... 2,

in ass, bh.., li TMi

sasia.

~SWW andnublo-

"

5 '_Conis

"M =rd-:~:: ................ .................

1-hner's. 10 pon"i .......... ..... . .. .. .. ..........

C.. 10 ..........

I`.- Wn. inan paid. and -oni 11 -Con' .......................

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

SIWI

a

and oaltntges,

II --I

Me& W, low~ ............. ............

UwangnWeld-=~: $IMwW

U-IF- SWI_ =ned4 -1 of Wn............

Cein....................................

sonac. nnessol -1 -.P,0 pro'... ..... .................

us, -Y, ls,,~w S2.15o' ......................................................... ...............................

AIMWI sold as OW nol Wei as lWe, l,WoW .1 37), an. 0,

W conIsw g,10,P .............

Other . ........................... .......... ......................

I ... 11 11 ...............-,.

Relailens and spli Was, ti...............

.....** *- --................ ..........

N-

_=1 ::WgaW,,,.

3 cantsWiwlon. .............................................

No

-

"'s

O'nn, ins, gasoline.

"

centsw raon, ................... ...........

D-1 ses. ..

ae,_~ spolooelaie--a -.,4 W1W goillon (in-eenance.2 .., W, gas-)

n.w9 ... .................... ................................

.0. -1. ~Ioasasl. booka. Wl. 12 McWn~ ....................................... ............... O',W..

....:I

1 1. ........... .......... ......... . ... ...................

hill ..U.- a..- letl.- .....................

..............N . ...................................................... T-ONOW and ellinyolninaw - N

T-pontabon ot O&Wona,:j

8 P:C=71. p!~Cr

Use .1 -n.1

Will, S3M

oanlon-~..... .....................................

Tansponseen of pn=Oy as.5 _-. ........ .................. .......... .............................

C~Wd gaming dilnec, $2150W donscs,M Yaar3 . ............................... ........ ..............

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

War Y`

U ig.V 26.000 '1

f..n.d...

pe

I.y.... ...............

UNW on mil Wi 525w yea,

2 -1. _WJ on nonlWOnaV

P_

.. 4503 -~.x3 1/2 cr.

- wnd oni..Q- -ad.

Finsenne olnefe, end ocionsani M-OS

Fonegn ineI oaM

M4 cons pa, dollar Ot pro-W.,

E.-t orgens-ei ..I ...........

Net -asonent noonia. ~-M'an

t *.'_'.*..........................

Salf ftal.W,5 Walint an 1.- .1 $10.666 or

21 ~2' on fo,a-oen.~"~,~

E- bWaWas holdings.

5 poment on

Tsousil, WpendoWes, 10 plem twWasion.

as

.9- ..............

Fail 1. -Iy Ma cema. ntionnsison W'-s-.'Si0 day

W .1 $5,ODD ...........

F.W. to eis- 15 W-1 .1 ,nol

..ed...........................................-

i-Onanis =1 peoMda, cmenstle Wxoori5 pwcent on

I uneatson, lease, of $5,000 o,

5 Wone on I-son ..s" ....................

ErnplOnne, eansion plans. WMII

E-as contirlealoons to an IRA,

6 parcIo Wcess le,i................

Tm an ~aaaoeoonss ftonn on IFA~ 60 WIIM Of Undwel-, P .1.ai5 -.nl t pr~od ss-. T on ..., -Woons 1. - HR-10 Me, 6 ~nl .~ .'-it...................

F.-

1. -1 ftsnesg asedands.5 per- 01 I.-.g I.T

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

TO, on e.oaase wnelonsenisW olostodal -M,

6 Mconl of mcm -I............

F 4W.. eln~,

S$I ony ~ppW .......... file, ngavi Wl.- I y 1. S5 .........

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

F:V. 1. Id. no0ficalson0C ........... ............ ...

Fill

a. WI a%.-, --y secoon sN7W 6058. 310 los, dayW S5."::

Fai we to haWsin ecanswi stateneent, SW lo, NO WIJWO ..........

::b

.

F ::::::: :*,:*::

* :::::::: i.a I. fte,Wn looon, $1.000 W, ai W11W. ............. . ..1. ..............

FaiiWa to ponOs, IRA Moons. $10 to,

- MAWO ....................... ................II................

Slack Wng t,anaal -W. e- ~Onorbsnsons,

5 Moore of a.cesel an,oi ..............

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

0, __.......... Tonne on lobbWng ~Whtweni 25 rent 0 Isombio 10bbyinoy, 'I

Wn,dfail Pnonle. WWI, 25 MCIN 11 -.ni .1 .Iell oi ................................................

0.nany I- ._-_...............

:::::,: Anneal anan, -.. *::*:::::::~:::: :: :* :::

: ::- **,* ..................

En-n- W- toul ........... ................ .................

pairolsesn'. ..7. -1. ..............

lCW,,WcaW.n cono;W U.87 !r Wn.... ......................... .....................

OU-0 ~nd,ne` $2.13 ole, Ion',.......... ___................... ..........

U..Weamw *..**~...............*.'..*. .................* ..........................................-.'..*.*..'.

IN3 1984

6

351. 10,0 7.242

.Wwa"

9

.026.745

677.M 423.315

635 825 401:117

22:.66

2

701)

19674

24. 80 22.01, 9089

3516 37,269

6:872 7.515

U,711 37.276

31.8~6 28.378

4W.731 52 A22

263,375 203,5511 I 28.3 ZD.367

~:574 160.-

45,NO 42 4N

41018 8AIs

52 1.768

No- -21,274

1,265478" 2.61

13,461a7:77'

44.636 67.9m38

742,38D 1,171

30 72D ~.:V77'

421,182 032.645 - 145

19.227,946 13.290.1"

116:~117

1

03 965

.7572 011.203

18 4N 82.730

,2:8817~ 132.760

46

I= 6.864

:..

697

I.A67 ON

287.457 175,0~

241

740 73. 37

- 44.,WO 56,037

17 7% 152,069

213 146N6

43 192

61 i's

119 292

3,749 3.175

6.675

1,158 1,717

212

2,41572 2.682 MN

2,413

3.

1

62

92

85 136

12 27

2.242 3,

1

9

I

16?

15.660.01 8.120,274

15.651.279 $.IN IN

I.

16:087

A 27 M9

OT3 .610

197,59757 221:108 - s

2.256 .5374D

-wag" 1,9"'.

11

52 53
Table 3.-4nternal revenue collections by principal sources

(in thousands of dollars)

Rocal pole,

Inp- read MOSIS-

TOW

corporauan

Total it.

I

0,11damp6 lpap

.... 11.

(1) (2) 131 (1)

meopedtE~ n.1 Almalroll T.6- heart,

SM Wrl W.I. Mo." lociate,

paree

(5) (6)

-

m (a) (9) (10)

676,a32 2.526,165 1.165.519 222.671 2.421.94,1

77l 2,474,762 1237.768 1.4~.2610 Z147JU

"U'll

7M.541tl

ZM.= 11300.m "I"'i ~.Bm

=0.607 1,321.875 I'M'itzt ~130.969

706=7 22192Q2

1JIM.053 2214.051

7n,730 2.546AN 1.350,21116 2.383.677 2.392,719

033.147 2.549.120 11505.162 Z.W.9W1 2--07.=

891254 Z780.925 M14,911 Z862.788 Z647.492

05,121 Z?W,012 1,5802n ZM,133 2.4114,8t5a

ON267 Z74ZA40 1.671213 2.885.016 2.018.861t

1.171.237 2.1120.574 1.613.497 3.456.013 2.01913110

1.377,Ng 2,973.195 1.674.050 3,781.025 Z243.856

:410 925 Z1146.461 1.7UID21 3,10N.135 Z166.675

352:982 3,002.0116 1.506.816 3,953.769 1.997292

1.626.348 3,193,714 1.031.504 4.n5,In Z004.~

1,916,392 3.212,001 1,91l 4.800.602 1,963.682

2.035,187 3.11I.M ZO25.7M 5.120.340 2264,017

Zl"::1.7 2.4,. 2.1237 5.610.3011 2.218,M1,3

499 2.05LB45 61020,M3 22M.Us

Z745.532 3,77ZW4 2.14l 6.418,145 2.453.406

310113.922 3.11 2.073.11M 5.613,069

1 IM5,Wg

3.014.406 4.075.723 2.079,869 5,478.U7 2,479.M

3.011 4287237 Z12Z2n 5,713,gn 2.196.909

3,530,065 4,655,W 2.137,555 6,1501.146 Z340.405

3AS0.076 4.746= 2,0114212 G.M,OGI 2350.11(r)

3JUM 4.M.~ 22DEM5 SASSI'm 3,179,N5

5.4119.9110 5.110,001 2207.273 6,720,657 3.801,IU

4.975,862 5.149.513 2976,951 5,395.760 3.750,104

5.100,4175 5~3511.477 2,437.005 5.742,IU 3.67Z217

4~8111.079 5,350.858 2.315,0110 5416.611 3,665,182

5.307.456 5,427.722 2.~7.BU 5.486,106 3,855.9118

1.4115.247 1.305J.1 Gn.821 I.W.007

7.425~325 5,400,633 2.3118,501 6.068.692 3.958,80

5.361,491? 5.612.715 Z450.913 6,555,681 4.045,M9

5,519.074

1

U7 924 2,495,517 7,057.612 3.8411,450

6,498.301 Z704:788 2."6.416 6.487.421 9,980,416

6.910.386 5.6811,413 2.583,057 "11,0138.1515 "26.059.173

(1 5,459,810 Z09,495 6.352.900 22,3972M

6.225.8~ SAW,= 4.139,810 6.776,023 19,214,M

6,175.667 5.402,"7 4,663,810 10.097242 17,854.167

40672.097 12...602 18,704.SW lJoil

'W7 39:106.

-

M.019,756 9.676.459 19.343.2117 2,024.21,35

............................. .1.~.U2 31,172.191 10,174.410 20.997,7811 2,2111,342

*:,::,: .......... 10,453 1125M 605

.401

11.553.609 2.476.tI3

950 ......... ......... 38.957:n 20:007,669 10.054,351 17.153,308 2.641,575

;0951 ....... ................... 5O,"5.6W 37.304,879 14,387.580 U,007.309 3.627.479

50,741 0172 29.2741207 4:1 I!S`

63 69.61MIM6 54.130:7M 2;:' 504:M' 32.5311: 17 4718.ib

1914 0,919,991 W21410.014 21.546.3U 3ZIP13.691 5,107.=

1966 ftM.692 411.914.8211 18,*4,720 31.650.106 5.219,665

11I ......................... 715,112,64. 54,11MA. 21298.522 35.137.6,42 7295.784

,amIl

: ................. ..111,.71 .-W.4. 21=.663 39.029.772 7.550M

.:. ... ................. 7o.o7s,47a 59.101.874 20,533.316 38,568.559

1

:644-W

;111:: ::.:::............ 79,797.973 58.SM,2~ 10,091.54N) 40,734,741

.

m

744

IMID .......... 91,1`74.11M 67,125.120 22.179.414 ".946,711

.......... .401,086 87.017.941 21.704,940 46.153.001 12.S0Z4SI

JeWIla.. .. ...... 109,440,839 71.11 21-IN.?tl W.649,504 12.7011,171

75=.714 2UNAM 52.967.531

'1~2.M= 78,891.218 24,".BW ..IU

1 7',..'2:=

1 4.434.5434 I'll 28,131.M14 53.6W.6M 17.104.3011

1.81.1161 92.131.7. 30.634243 I.M~552 20.2515.133

I 067 .: ............ ;41l Ill 104~M.420 Z)4.917.825 69XO.!Vi 26.9511.241 ION"am

9511

........ .... '87.91o SM ~0111 148 565n 806,52D 78.252.045 28.M.M

550 35:7711:062 W:F37."G 97,440.406 M,M.07

1

970

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

m.ni'DiRl 138,611111.5611 35.M,M 103.661,695 37."9.IW

191.71. ;4331:07Z3374 3D.310.953 IOl 39.918.60D

72 m:855,

.73'

1104.7

2

U.925,W 108.11 43,714,001 1173 237.787'..

M! '.'IS7M 39.045.2101) IM.IlZOD6 52.081,709

74::::::::::: 95Z254

ii

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

2ir3'aZZ7M 2G2.1 044 41,744.- 14ZIN03.650 SZ093.612

OM7 45.746.M 156,309.437 70.IQ.Wg

1111,792 205.7151,753 46,782.. I.,M.797 74,202,853

976 75,ilii.70) 49,5417.0ul 9,M.W5 39.765.579 19.1192,041

1177:::::::.::.3 .130.417 246.",OV 60.049,50ai 186.755,W 1116,076.316 '.7.

3959B."it.3119 270.438269 B5-M,146 213,058,144 97MI,M

460.11ZI

"

3M N3.733 71."7.676 251.545,a57 11ZS49.874

no 511I.M.273 359:927M2 72.379,610 07,547,782 IM=.480

Sol 103 406=302 73.733,156 332AW.gw ;52.1185816

982 112-22D.'506 418599708 65,990,632 35Z605.

M 11817117:9311

I

6Z77

.

'13:::::::::::.......... .7 74S. 411.4137.5" (11,77D.6m 352.

-`G

;73U7.&~

954 .......... 68024 6.722"9 437,D71.049 74,179.370 "1"891.671) N.210.025

6Trourampon quarter.

Footnotes for Tables 1-3

laaril- $600, Roweled.

hadial DmM may not add to crude due to -dring. Shour

and! Sinnott OW INS. tor, 1004 ar.

-I.:. go' by rft:~:.M

of"are neade ragner ther. So fice 198D and prior, Seen,

Suctonere ormader Par-. Nag- aadiustimants -It, Wo, rapoauo, deal

1. Th. -vb am a. wbWS, deW

0 no, SSWA ft

traditionalW burden0 eacin once, S, MM andounbee opere

c"Aced '" We obter Incril r@W~ Of SWISS, State Fm

X'S. wVftkaV Son. noWitted by -Out- located ~pin My include ruiboodual annoode withhold

redionots0 -ffgftY- who "do in

I==

rapeal

afthough their oplandidSt, may "=in

,

d"con" .

""'W c"W""""'be on"on.

- tor-wrour oinmerim Sup2. roludem -- unrelated to-

-

S, anapp,

9 aroure.

3.

ded-age, -', goopup" and notional

inconne (SECA). Sarrairly. pre, pudecoW, 0,

ardrediod Societe

W wft*d are reported in coboad,

StUr

" .I. `W"`

SocieteW eaderiduld Esuppopmal

-M 11 -

ar. super, In gre Wt

-4ccon", On Pop" and

-load S,Ebbuo Obtaining -

national tortude I. truo*bou and for, Sonpidnorand

tical in tape 3.

4. Soll-pipMeront up, and Wei anointed by be FSSSSW

I-Contributions Act-applicable wit, necoor So

Guant and Antencen Sinnott. Aincentat Of Such, Wait comecue,

an G- and A-S-- opereparood won, reople,

Wool I.WinimI 1. "IF-mg. Opeareopeop Douncti- obee.,*

5. Includde, fiducal WrOproo

W colamcbpro of $2.9 again.

6. Treat, noo, dmbxb wrone establistimal, One sonte of

C40ron- Tne Lagona Nqual. S- ano San

duphict, recants operational OCL 1. 19ti

7. Too, Armada, obact, SO baprod, under, federal

dappord (FTD) eye-- .how.t1lo internal-

codarcoon, dr, are, Period. wiecl are~ S, goonated.

HOS-ar. re

dieftle

':rt parroprode, So not cuppouSict by intionnea lon,anua

W, by US ~~to ortech Scoper, up, parinnionto

noure) -111 the IRS -Ware then

W copay-' MbM-,

1. Rapropento coadea all-able por-W nW. I.

Carbon toopporS, and hutinciang all

- polm- andw

Funritionto tattler the Flookinal I-ConDrourion

A.

9. Deargration, by Upponon, ota portion Ot Ow WaitW

Ve Pasulafte~ Cleolmorgin kind are -1 colloopuro, So

Stair, bactuale am ob- art- WOoner Mod". Toundion,

id- to-tundiparroado-naticomaltoppoonly

and Vionot- parts on deranot ando regional umool

dent.

10. Rperearna-War, riparnat -Sending

d#- Dan andee tor Forr,,S -babodal, IND Will IMA On

~- ontopme,- claored.

". urciWee- concerned It" not-al -1. tod not

clauffied by MbeM dournot So Of SOPL 30, tall Auto

inctal-ba,urnmento to. pliced aW

,,Ortnarn Wintione aparch"

12. Announto0 .1-al n- Were Coalected On pulaft

Rican producte, tempontart to One United Slafta pi oprourned - M ciand! (War relf-do.

repannoo to the Tivemer, Of Puerto RMandunder or- Of

section, 76!52(a)(3) OW 0141a)(4)M pre Stionnal Rawarbou

Code of 1915~1. The grouto -.31ar. included in -11

on- niou", (bablea,I ...9-)

13. Ripar to Ube2 lot component.

14. includes nooraltecoutinif--on MAOSS and

-*- derang doo. bows and -. fineepol and "IS

turld cartndgiao.

15. COrSaora. -V otiner Aerne, re-unde pled

dapolemplare but not chouramed

-a- depail

I- 7M Federal Edooa Tu Recent, fild.

General =-`17"m- mad low" of--

jolintriep SW naponed ut- commue tollowerg- cup- .1

plooland anoa depositary. Tne door anowl Pma* niffect

windrat, prollm announce. NegateS, ril tarpon oprin Ina

peadcapor, of onepunt, prevoual, reported So untioralred

16. FmW eara beginning offire 1978." Rannernue Act 0"

tq7S (pupoic I_ee ilreplaced one old corporate Wation

of _IW_and- _Vn W..-rate

Structune pradeadedi firdon 17 to .6 percentW WMAS Scorre

TISS lowerat oft was noticedW 15 Parricand fm our Youpe

beginning in IN3 In,M Ec-cour, Flambin,,,q, Too, Act Of

INI lioul Itwe 974ki).

17. lndwkkW mWWM MM, Silicone An.I INS ware

graduated front 14

W 70 percentM -.Me ". A'10-

--,pe- -.-V- Suldled by public- 90-

2164. oftectnie Apd 1. 1950: rundandeed to D- 31. 196

, at

---1 .. (Pup.~ 91-53); .1andledW J.-

30. 1970 (Public Law llM1 51woorn --I -I- and

-drep-broold. T. Econm. Bactionno,, T. Act .1 1901

reduced one range of noure brorn 11 toN Pilroard, allocanne

op, budicia yeara boginnirrv in 1983. unctudim, SECA -do or

9.35 percent on nor lann"to,WW SMADO tor IIAM20=up

W $35,700W 1983 Effactwto An. 1. 1084, ---

to,

14 precood. rprpqpo~wa atice of 2.7 percent (Purblic Law 98-

21 1.

18, '3'1-- graduated wiratnolding .1. .;:Mt= 15

per- on .9. or-.1 --W--

An. 1. 1979. under Pultoloo- 9&4300 T" Ectirannic

Racbwar~ T. Act ol INI nickicild tha net.. 16 Procand

W to 37 percent ellecInne 00* 1, In'. and the Idwriand rate

to 12 Percent, atteopro, July 1.

1

952.A convoper,11 FICUAW

- of 13.4 percent- or 0--

-

and

-.9-

or S32.40D for coulencip Yed, 1982 and up to 935.700 tor, up

1983. Wag, beal wart encreacedW $37 SOD conolpeard

- raw -damedi to" parcend. aziect.

-- cnadrt

of 0.3 pincenot 1. licapidnote, under Public Lolw 98-21-

offeeWe An.

I

. 1984.

to. Railroad rimprenread torms are divided into con, WA Im

born oropicroa laid Spopl.1-~ SoI--A wa-

---it fixen 6.7 percent adc, on" feel 12.975W

-" upropendurbon or 1953W7 percent on pre firit

S3.150, KMW S,

a

one.arto cadd of 0.3 percarn to,

In ~~ Two, it tap. nor -P"- wer. turbolcyon, . 198,1 incraidead

t- j. 1983 to 12.75 percent and

im -0oryeire at 2.75 percent. offecuunt An. 1.1 '""poe""

20,

cideed. wooka. Sent, Paid wagon, .1 51.1500

- -.n acalendar output,- unced 3.5 percent - codabor wague 0 W $7,000 ,

IM3 rcl 19114. T!,ol-- nod-ed -Y

onedome I.

unt"'W""'S

C.~ Pact.-up

2.7 percent of FLTTA co, r-AV or. -1 -aideral--108

percent 1. 1963 and Isme.

21. Beginning An. 1. 111 one elaborateW nobas fm

-

- 9ft

-replaced a, undlood

opera

9- Of

-

SrW, IS to7 pence. Serpent. ..wricroo,

or roplaced! by It undred credit

1

Iran period ending 1, 1901. S"*000 Voted

Aticoney Too Act,W 1981 T,

r loomed! the .1.61 to 1= up

plumped S,-. lo,.~- Permod ($96.300 -ScS

. .l.

AW. the SM MOW der annual gotW liSoluabir ftdor 93-M

W $10,goo, offecion, An. 1. 1982, and pic,,Adirci to, --I

ound,- quounarly-rpot porSrSera. Tine find .-I

-was dud~ And 15, 1963.

M. Repeated eflactone An. 1. 198) Poultrilic I.SS, Il

M. Raterm doubled incon 64W SoM andareand ISS anall

aganerpore, .. Son, a... to $,am. Saba -peopere,

ante,two, An. 1. 1983 (Public Uw 97-20).

24. Tw~~~4WO~~g~n(g~

-ad .14-- good.) "-. Ad. 1. IM (Public

I-Sw 97-424).

25. Hglm&Y-" area upord Sa 10fidere: -I niono thenQ

,unce,-ter,--.0 Wunds.---n 70

pMS,$, 16 bernoM pound S- So WuSus; War 70 PoSalcis.

W not, -rS Soon DO poundi 64.50 OISS 30 ContiW World

=70 Wande; ::UrQS CnnaN Pounda. SID 50 Plut SD

m poung) 90 pounct. Eft- An. 1. 1915,l

(Pubi. I- 97~421).

M. Regraded darecon,e An 1. leflul (Pubkc 97424).

0. Top increased ft- S350 to III lcr~ lital~rrioclal'Ydar

SaWapproole and ft-, $450 to S2,t5O IW 1964~lrau

indoonobdium blood Sao o-Wern, SWela (Public Law

9~502).

28. Tm Son, 30 cand;W 371, cOdlM gallon tor

alcOllcl ot 150 to IN WWI SM "Dop .0 1. 60 0- M,

gaid, to, 10 WWI lond ~. allimpon, AMI 1. 1983 (Pubic

I-S.Ik 9-24).

n. Includ. lb-n` oull"Co"d Or located for cou. amn

na- been located Or. .-W.

30. Eiowoul SM. 30,1 M. Reinstated! SM Soreatedi nourn3

to8 c,M pa, gallon. erueci~ Sept. 1. IN2 (public U. 97.

248t D-W to

3 o-MM pl-. director. April 1. 1963.

.7"2".

.n

""" "Won "'b"

""S""

31. Edoned Sept. "h30, M ""I" 19N. Rowuntaled M. in'W .-Impard ".

7

M

1

4 cont, par gaii offuctwo Sept. 1. 1982 pubb: Law

97.248).

32. To. upon 100 12 percentW onconead -1

,..it a- loan- 1". offect- AW1 1.

1983 public: U. 07-424).

33, To. .--.d Ir1 1.

3 vercurint. eltect- Jan. 1.

IM (Purbac,- 97-248).

~. Tu increased ft5 to8 Mount Mractwo Sept. 1.

1982 (Pubbe I.aw 97-248).

35, Emirem! Sept. 30, IM. Reinstated at S3 M, parrounger,

..-. Sao,. 1. IqU pubi. I-aw 97-248).

38, Expuw Sept. 30. 1980. Renstated at5 percent, rillaturner

Sept. 1. 1982 (Public I-Sw 97-248).

37. Repeated iffecow, junn, 30. IM. by Ine Rmanue Act

ot 1978 (Pubk I.,t- 95-600).

38, To. nedor-c! hurn S!500 to S50m ..9m ah.;!pd In,

roade, low, efecun, July 1. 1983 pubc, US, 97-362)

39. T.zitor.l.,-W ft2 to 0.25 paucent lo, we"

Sud-p by spite law. oreco,d, An. 1, 1983 public Law

97-362).

11 E-1 Sept. 11. im, otocaul, nodualop Or Public U.

11. Tnionslar. al -~- QL-, ~-tut-Will hiandine,

rporrouno, Mo., VOID Soon; conan quen, wol, cornproupanown and mle Weis am otnIn Special tirpos Or, tireaS5 each. Occurdetiormil Mlft ant Sword M poraAwturm.

'nuppron,. dean in to- .. in. -udd ul Pra

42~ Nuipatner III- lor 1983 is clum,

W raund,0 bor to,

or Unitild Stalea/Unned Kgoonn I- To. Treaty.

-h Wornda. 1. -upon ft- dirt So- Jan.

1 1975 Alan.

a

ornes, courly on. France ortwIllOs 1.

a;-T;W to An. 1, 1979.

43, Lowern nbu, educed from 27.5 perceld to 25 Mcbre.

An. 1, IM, lindl to, 2Z5 -c- Wlec- An. 1.

19M (Public Low 97-34). W.Whill onchtM ISISKIM Shown ot

In- Ilibleat- bect- p0Y OuY

.-I.ft--W-.- by Do and Of dor lopprong

prrnd~J. For count

--to, World tanumt. rotor

;oP;" "101 Bulletin' publinned camatini, b,-IRS .a- 1136).

Coldrions Snnr,lI Mohr in. -,to of S15.7 lourOn for

1983 .. SSA bilk,n 1. 19. (Son foctrocto 12 1. cm.-arr

r,'- aboid ".

45 Ellmwo Oct. 1, 1983 (PWI,c La. W510).

54 55
Table 4.-Amount of Internal revenue refunds including Interest

(in thousands of dollars)

mutamal .a- and "'Wass, submas,

rund - (a.- Now

W-9*

~

dHwm`-

--

__wd

-st

h

-

X=

., twit,w.)

Ti c,woorastion thish"I'dus, Ema= Ealet. 0. E_

(1) (2) (3f 0) (5) (6) (7)

Unhaid a.- nual ................................... 115,872,4711 11.0119.m oul'-sai 2..sa. asus'.52 .,41a 1166,774"

ar,

ull 1. m.. 33.607 5" lil--,

"'i -fwIZ52481 2,45.53a 499.629 6,423 3

.................. 39.212 251,615 4,978 29.5 13

a2O2

M a. Boston, 2oness 410.M to 1.5al"Ns 4421. 310. 142 1,521

2

Book, issw W pati

I OW236 IN= IN7.73O 42.577 7.186 11 81506

:,M2 1.060 1.109,468 1-13 1.853 z3ID a." . id w4w*of v-) 140.U NMI 1074sla Z2. 129 as Ilarromi :: 1:174 a. 456,048 1.OW,2W N 207 1~09 12.391 .a--

:

Sow W below)

o

414,059 1N2.VI 1AMM 1.1,913 13.03 227 1902 dwi ,ampow.) ............ M..5 Z3,935 261'.5 4771 ~37 112 215

hose 307.88l WON 24..N6 5.5~ 2.627 1.229 Audk4lawat, ::::I" ")

B.Iumm,........................

111.61.6411 Z023,W ..13ur 229.931 .,Ns -11 57,59o

2.020NO 290.035 l.-,252 37.151 3.750 39 9,139

507.W7 'law 3"'No 8.482 .us 506

56.710 772 51,589 3.805 326 218

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

I

45OA37 I IUN 325,711 4,677 723 M

-:::::::::::::: 1. 11.174 625,nI 2.477.793 84,519 7,4911 49 23,3M .... ....... ... (Sca iii~ -

2._211 325.570 IN7,102 31.330 3.s75 - 211 17N3

a- balmr) .............. 1.119,493 305.689 1,071.09 37,421) 1.411 4 3,501

I'M . 232,54. 1.169,125 24,278 1..0 -152 s.IN 289AN 124.863 161,536 2.651 3W 14 272 .01111.241 1.

3001936 M 1" 207, 7 Mm 1.01, 27,276 .0 ........ IMOA

03,V21

193,201 402: 33 33.11. 2.057 N.W` 1110.4111 16.559 1.599 Is

'o

1.4

,

1.4771:112 %:.112 -.73 11,270 N5 1.053

.Imiumn INl;a,-) '.8V

.

N 228.005 26,1. 1,713 11 4A43

"Isawpo n.80" 61.375 151,701 .".a 07 2a 873

.

. ....... .. ... . Floncial ......................... 3.251.135 am 2,011.088 KM 51 2il 3,761

. ....

4:1

(Taimallal) ................... 12U.2% 153.7N 1.057,788 21.576 'In 7 0 6.3m

.................................................... 11.0111,11. 2.472,335 BA27,11164 I". U,442 31. ".?a?

::::j1 Iddi

(Swa below)

21112.100 2131.281 1,294,177 27.M3 2 Or 51 6:97.

.370.249 536,353 1.740,029 ..920 3903 190 U .5 Dweon ...............

...gan) ........... 4N1.326 1.274.115 2,720,294 K351 4.553 15 27198 rimoi, .................... ,--I.............. 1.601, M 157,800 1,410.939 21.211 1.- 6 13 183

_ouwwae .......... ~Y) ........... M:a. 17Z427 7NN4 13,243 I= 52 5'.

ii :.:::::::::::::iw*sI Wgvi ................ 452,300 WAG2 393MI 6.8U 6W -6 511 low M ............

11.121M 2,694,1311 223 is's I's 42812

....................i W;

IS,

.7173

to

.2 '1In ",.. 2 241 a 170 ~W (b) bel,w) .............. 4525.747 VM359 2.668.835 94,106 IIAN 327 21.6V Owl, I'llwwri, -1 1. 1 1........... -,

155

10.2.2 618.5,83 13,611 1.576 116 I,W7

Fargo .

..... . ..

.......(N- ~txu 178410 24,11811 149.383 Z377 No 3 all

0-

M ......................... 13010,175 130.672 1.16I.N7 N.140 .so,t N 3,116

47;:"

~1.1:157 364,416

1

:81 6 1,260 a. touis I.irwsounj .. ... .. ... .....

'A

No

.5 I.Iol,.75 ..DN 3221 1.3 IOAN a,: P.W. M-) 1,5,13,333 U6.232 1,169..2 23.003 2..6 28 sonnigi,ald is. (b) Ntow) .............. 627.010 93.701 719,05 10.771

2. 82

1.023 28 I.N2

13,7111.,425 3.816,613 9.411,574 2".918 aI Lus -.W,

371,5al 38.923 3M,575 7.769 W 4 7U Aumn ...................

........... I.DU,752 610,060 1,2111.173 37,330 'psm Ul 5,437

C.- -,U3 U'.81 166,421) 3,397 242 1 292 Dahasi

........... 3.102..9 990.598 1.987.4n 71,569 0.~Io IN9 N 11sr- .................... 76 167.510 1.011.607

4402

22.774 2.079 a Do Houst ...... .... IS4, 585,614 1.019.158 1.493.742 561390 IN 13.08i

s,6. is 62.548 431s749 13.003 N as

N=

0.-0

"5112.454 397.031 33.03. 4.~ 157 a,.6

1.

................ (m,sh,mo) .................... 1.118,.41 3215.137 931,W 23.5486 3,066 39 133.670 vv. .. ...................... 798,_

7

Wasumn Rwq~W.*.,.:~,.,.:,.-..*.("`-"`

162,169 618..o 16,05,1 1.- - 32

......................... 15.9011 2.1111,11,1174 IZ932,147 273AM 67.M7 5.7 O.Sm

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

276,091 17,507 253,033 5N7 1. - 61

H

259,11s) 47,1111 205,914 31003 675 20 900

.............. 219.585 24AN 189.243 42N 1,113

1

3 Honolulu, ........................

....................... .02. 16.6ol 288.066 ~:' 17 - as

1 58

1-aguns, I.............. 2am,316 .."57 2.3%.075

~9~

iissi 3.731

21

Ari e2 1.667.............. 3.1115.571 7WAN 2.337= K.13 12.6151 91 W.746

910,- 81.759 N%333 Isjol 1.365 40

7

"onuu, :::::: .................... W2.4. 13s.- 710,116 10, 1'. 2,73a

1

2,8413 S_ 55.6m 286,448 7.W5 Z 2e 3 473

76.010 I..4,.l 21.7. 3,557 102 2,01, "UN K916 37.,73o 7.273 N4 s 1.324

.

.

.............. 1.433,106 312,76D IM`955~ 22,314 22.4. a 6,M7

.......................(Swa .............. "an... WZ206 1.525~495 33.5m 3.614 1 1,217 me ........

.................. Washing-) ........... 1.5",42a 2710W 1,2711.- 20.- 1.788 42 2.5N 0M, inw,twila- -.-.......................... 31110.1145 - a25,4114 "Aa? 923AIS MIO 211411 -.967 Grim~ -no -- who ri-awa FICA let& -.929 0 0 415.400

0

U S CZI~Swr_ 0 IN.529

I................... 1.810 0

0 0 0 0 1.810

E- 1.2:1 0 32,N 0 0

..,und,

_,.

log _625.486 2,162 408,110 31,10

Toods 1. mr.. -1 -minn,

13.62.

'2:1'

I,W9 471 615,33,01 191.718 46,027 305 ~1.711 7. 5 .757 1.830.060 3,3013.470 IN,871 7.622 355 23,474

0= YM

.7.006 2.512,NO 4,813,990 167.426 22.07 273 30.792

to) mo ........................ 3

.

se2.

N No

617 3:11 12 IN 2 1 ~1.825

............. 3,

7:0'

0

,

:2'59 29.:s71

"

so No -25 21,1. :172 4

7 . ............. 7.643 Is 2,627,814 4,772,337 165.297 22.968 1.1579 52.1,20

Note: DetWI My hot add to totals due to rounding.

;Wudes wrthheldiumccime tax. FICA. md=d shipment and FUTA reftede and uedas.

Includes earned

imime

crepts, rebunded, amounting to $1.2 billion.

31rdudw credits lot gasolons and lubricating oil w payments.

'in"Judes rodunds of mWitil fund rectripts (Puento Arco acclount 2Dx5737), amounting to $108.600.

4mades, uOdm; for ormse paymemm; ~the federal old age and surviors', federal disability and federal hospital funds, annomang to $415 irmlion.

"I'lle sour"it of this inlommmon is the U,S. C~tmrte Survim. Cusmo- does not provide the munt of the humber of folunds famed for this item.

'Im,ludes refunds Issued in September 19M mumus refund reversals werved in September 1984 that were not classubOd by dustrut before Sept. 30, 1984 Ithe end of m. time,

). For aomiumung and commusim purposes. the data imitickad 61 this table must agree with the aawl trairsecton affecting the refund and imarest

appropriation 'mar)aOONmS lot the fiaml year.

*Less then M.

Table 5~Nulrrber of internal revenue refunds issued

mNwmW MrIwa, and Minkmi. stants,

rund _=(starts, Nivinusamusid -Y

W,gW di,Wc% mdl~wmwdl In pawarvineweI tonew

saw ~ -1. - at Im.- .1 labla.)

Tour!

(1) 12) (3) J4) (5) (a)

corrimniflon Indr,mus, Emp'".- 11alat. our E.Mar rw,,uhs, ma-

(7)

unhad surtal, ..............................

Iwwrlm~Aflswnft Airg .........................................

Amary..

Boston-........... .......... (Maseacs,,visis)

Brookly, isse, I~ below)

sea Bum,i ........ .............(Vermont)ow"',

Hindond... . Mannoman '(c) Wit.)

Porninnouth ...........

Prov,do- a Imand) ...............

mid-Atainfic flegiori ....................... Bahnnon. ....................... (mliqland

Foreign ON, hon . ..... -. ..............................

Pusinto R............. .... ........................

Ousur........................... .......... .......... .

jwrmy)

Phdruielphia ...........

R=:::::::::: See

Aftma ....... .................. (G-1p.) ................ ............... *............

Bim"nam .................... Aimame)

CoWnibe- .................. _(South Carolina). ............

Jacksonville ................... (Flonual ..........

N.-Re ............ .......... (T.n-ri

~msl R*g,n,::,,:_ .................*..............

IS" (d) WI-) .............

'.a

up bi

[Irivoin ..........

t-oull'ill, KentucIy) .....................

Parlunsmurg hivern vmgna)

111clawast Replon-.........................

AN,swer,.......................(South C)IkiW)

b) III .............

low.) ......................

Fargo ............(Norm D.W.)

-S'. iNtsmuri)

st, Pa., ................::::::::: i,iumwwora) ..........

.................. IS" (b) belowl .............

Austin ..................... (Sao in Wilowl

Choiverno

D......... ........... (C~01,vado) ................

H-n ........................ IS. III

Lima 11.1~ ............. W-mm

I

Nin, Orleans (L-wens)...........

okialorms cny ............._(~homa) ....................

w..................... ...... ("nsas) .....................-

Was,.. ~riomgR

B.. . .......................... I,..) .. .............

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

H.rcrW. ...................... . ...............

1.) wow) ............

(a)

pho,m. ......................... W-) ::W:::1q:~:

Portland (0,mit'n) ..............

Rwhc....::::::::~~:::::]:: pwavarda) .......................

So m-.............Sew 1.)

So Jose (See (a) Wow)

Sm (Wat"Impor) I..........

Onto, mimsearwour, refund ...........................

G .. umvimIng

W

itrol a- FICA e6U'

U.S.,—- Se,-a

E.-= * ,adrl oif";

Reitund Is . .............................

7`11,071.364 111.00 78."2,137 2.198.1143 14.=3 70 103,~

10.5m,595 In W .90 2.193 IN 11AIN

IO'617W6:6M04 11 90 4 691

SW Me

swo

405.391 3.533

389 41

0 o4l

2,110.469 21.561 2.03"S',3 55,216 a to1 1.172 71

2.~.151 3.23 7256 2151,522 59,21l

1's

1.03 731 2. 1:.9,955 29.542 231 101 1.1111, 1

74,564 2.016 IM480 5733 2 1 mt,

1.256,909 11.,151 10617

'7

56 No

19 1.4 1,752 20.6% 1.352:.54' 75:030

N,

31

22 1

3W."9 5 1:2 346.297 10,3739 67 a 4%

348,671 852 335,770 8.628 45 17

3

59 11,1611,22%) to 10. 95232 272.571 75 12.9"

1-.4als 9

3.

1 oZ2 093 Is IN 1,1159,5~44 43.558 43

227:303 2.007 210 2N 14.140 100 5

1

4 a

'3:010 62 1:114 12.674 12

174 M 1 -5 17, 1~94 as 940 ZON .1

2,992," 25623 2,874.130 B38 318 610 29 3.390

2 16

'1

2111

' 5

1:4.7.2: :8 7 305 4 2,425

1 '53 V136

1:..1

12313 27

.

age 167 7 1,732

1.897.256 14.413 1,84

1.

9 7 39.135 175 to 1.610

216 No 2.382

209,

33, 5.017 ~2

I

,2.

co,juip, 103,974 1 62 W 313.1122 1,694 3:7

15.315 i:825,833 47. 35 154 10.1 '2

IN

1

51

,:',9'3" 271 1,158.155 25 .887 W

6 7 1,00".0 22.5

11

11

i:016

1,032:71" 7:W

I I

2

14.065 16, a I,N3,268

I "

Is 2.1

710,714 SN3 No Us 11405 7~ 5 1.253

3.672.695 38.945 3.50 No 124:387 a,

0

17

1

1 010

.558014 12385 1.505,9 6 3`16,R5 177

,

4 1:086

059:072 09,020 74, .627 215212 1,419 74 12,179

9 3 33,325) 23, 1,595.895 14.mur 1:54 to 1,693

2.060.89D 3. 21.039 1.9961:~'N 45,492 3 9 15 2.3"

I'd 3.W1 28.639 2,924,227 66,713 4230 17 1:4 2 2

770.423 11.4N 1,728,409

35 ON

24 4 522

I.OWo97 8

.

513 1.028.739 22.207 169

1

1.373

U11.173 4

.

92'

122821 1 l.W7 70 1

71

5

loaN.076 121.1.. 72:273 201M 1,11134 131 15.37

7 ON 2661 197~872 5,866 53

11

125

:

343 76. 28 568

2.8,

2,959 IN n No 2,8,r 52

670.719 14:564 8339 65,t 20.5~44 109 1 2 1.7%

1

2 6.524 5 4

36,741 U1

1

I,W.26 :.2. I.fS Is. 84 169 241 7

I .meo58' 8.856 483.4 14.255 1,318

579

.245

111.41 519.10 30,246 W2 195 235,r

1,4082'4 6: so i:350.524 3309 28,1 2.245

N2,477 9,834 91 1,04 20:137 IN 11 1.205

12 111:4% IDA 352.125 1,735 1" Is's"

~s3:o a 479 432M.50 12,526

63

4

1.707.860 1 5W

a

7 9 I.SN,779 51.186 228 2.N

3:619 163.510 6~374 41 467

222

7 3.5 3.N,

2.1'.41.614 2 62 2 07ON5 79. 92

1.11 1.mo

l5os;

1,058:4.24 36 NO 194 7 10

17702 1,314

11 4

172

to

I 0~ 20,

,.:N'9 6,295 628,469 1tV. 65

1

Z 1:2 5

1 5

2

086

i:'0627

5 6~ 16.386 1.303.168 13

:

76 227

,.:0 4 1 4 977.274 32888 224 12

1

g :r 3

as 797 729963 22.306 149 !:'Wi

1410,1zos' 151"., 13.431,698 4277 3AW 119

181,213 2285 171,430 :N`3 25 '69

2 -4

1

N. 3 W7 271,9118 8. 77 55 an

2U,4N57 5:176 2.9,3548 77 4 65

372,1

4. Z

358,405 Z3 71 7 256

2ANAID 22260 2:112 727 68.40,1 416 17

1.

86 99

2.3 202 MW

2

.7.095 79.326 759 I its 2.10

974.265 9.863 ON 389

2'

1 W

0

9, 7 1 "2

2.534

"I'a

24:1 206 9

2.

21

5

3251:7M 3.473 315.92996 ON

71

5

4 40' 1.324,1165 13:768 1.26 2M 39,837 2. . 10 741

1

"'W:'4' 12 451.411 13,318 4 "1

'2

,

Is

4.772

13.,

-

1.

09 An 34,593 55 5 7

1.601 N5 17,241

1

531.105 50.862 3 6 6 so

1.158,6 1

to.

662 1,392.924 44 280 239 11 2,635 I

IZ479 - "Aft 140.

121

:.0

1

0 0 ",4

0 -

0 0 0

0 0

0

112,479 -."Go 140.121 KNO 1040 10 1,4140

Tourist 1. luaft. - shown, W8.770,= NA65 5.388,068 273,022 2N2 65 241

3 .514 3.760,437 Goods 764 63 9.:02

142 51,467 5,631~035 179,03 1,306

7'

6.

3 1

(df

New volt,

11" 35.543 3,537,701 78.821

5

Cho— ''

3

M 78 37

3. 40 7

(a)

p

nui__ 3.1 25ooB 3 CIMINO 81.795 472 11 4

41) T=................... 1,2.02:'12?

g5:D72

5.028.455 179.612 765 73 a:I.,o

'in table 4. Amount 01 imumnal novarIN refunds Kluding Interest, rolund amounts we given for these aecifts. Where a parent I.) is shown on this tabiO. IN number 01

them types of refunds met were isoured is cotated above by dismal along with all of ft other refunds issued, Whone a zmd (0) a shown. there am no refunds for

them types of lives.

21rctudsi refunds issulad in September 1984 mmus refund rewomms lacerved in September 19M that were not Ctassified by district Daiwa Sept. 30. 1994 (the end of

the fi=l year). For Nopinding and oprinparrarve purpoi the data included in this table must agnes wall the Ntual mursamons aliKung the refund and intafeart

appropriation~mfor the fiscal year

56 1

57
Table S.-Number of returns filed by internal revenue

regions and districts, stiltes and other areas

buslial -- gl-.m debrit.. -

am . r a-(Stelaw ajossustrad by I-, re. IrwIlhIdual Esilausturd

,bvw ofiabilmle micateal III bor

I.owla 1.

tritow.)

F-Woury P----W C,p-tlon r__ ow.

(1) 42) (3) (4) (5) (6)

LkdW States. total ................................ 17zslzm 96.2118,111 32.526,937 2,0,2,ws 1,M.231 3.1291076

auwtb~ selikoi Iz."m 4,67MI74 372,7" 176,110,11 522.386

1,513 764 B05.410 285N6 12,810 10,527 25,ND

(M-) ......................... 47 OU 152.54a I I'm 4.633 13910

MA

2.

.. ............ 4~671:276 05.761 928.641 97.848 24.955 90494

4:1 3. 2,819.68B i'MAN 25,70 33.198 48:08

Sao C) boto") 091:970 1.831.205 Sab755 40.142 22 061 .08

425 sM 217 W $2,521 5.587 3:3U 9. 52

J,C= 2,7n:-

1 ,

4,38,512 5~4,W 47,05 23,-

5

1.364

AAaremilts- IS W N*.) ............. 3,97,15 WI 1,7U.686 7.1.95, 1".m 45,426 137.807

'68 4

M

aw .....orw.) ........... 0. 430330 149,nS 3:11

P- Wasm) ............... n7.WO

4

15~463 lX397 ,:.70 ~:352 ~7498

MWAft~M RgW . ............................ 23,772,723 13.640.67 4.6011 0 28zns Isoan 401,3t36

Bark.. ................... & D.6 3.7W.bOl 2.U7 M52 670:N9 42.537 32.123 WON

F=~. Opers,........ .................................... 072.763 396.606 173.691 093 1,567 10.842

R o ............... .................................... W2.427 WA77 51,524

1

0o.or 41 so

570 36 313.129 122,167 748

1.

IN

Newark 6

,

328.846 3.562. 1:147 836 57.2M

so

.330 149.022

PiW Sue I- bekow),

IN

3 082.M

I

U:620 W.126 39.632 76.5a3

21

purti-p ..........(S- 1.) twkwi 3.0400:753 1.79i.m 630.16, 929 33 35B

ON

7

R.h-M 1,112. 2,324.937 U6,378 36362 31:019 62: 07

S:::": 468.003 M.241

In WIN ".ess

is

2B.2.1 AILM 4,023,197 21'ag 1 3267 "BAN

Albnm .......... . ........................ ............ 3,752,la`5 2,247.309 5:13 ~39 mou 27.367 2

gul) -

2 323.7n 1.415.225 ;itY sa 1 O'5W ;56. 33 33U1

2:010.726 1:218 532 3N.497 12796 .026 32878

............ 1~032.7N

2

439,658 608.301 29 W5 30"m 66,892

jsc~ .......................(moureal - 1, 7MW 8661031 M. 55 e:218 11.5u 21.797

............... 9370,864 4,:635 091 Z383.087 99.702 63,454 22&303

(I-).................. 2031.159 796,439 427,540 W 28.171 39.773

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

IZ049.045

3,

'M

:22n3. 38 167.650 330. W

. ........... ~Sae 1~1~ 31318970 M13.928 575,WA 4D,316 25,593 .606

Cl-us.d ...........**:~::::: 4: W:392 2,508.582

1

53675 33.542 Wage

Dartou ................ :: M,wrogan)......... ':012532 3 '506 1=3.33s ",.iio 53,B69 104,527

kxtarm" s .................(1,,deIW .................... 3 660:W7 2.175,952 662,199 48.352 23.985 61,N4

L-11o .....................(K-ky)..................... 2,:207 Z12 1.306226 368,426 22 W W27 ~.436

P

M., w9mu.) IMIM 655.551 ISSN3 0,6n 9:382 16,925

is .................... 23,400 913 12,735 IN 4.919,30 350,4 217,955 .04~

Abludwari. 7:7 53B:N2 278% 111.244 5.,"N

5

.5 935 8,057

'1278

60.1n 117, 14 . . . ...... .. 'kwra) (Saw (b) W-) 62:23 ,

7

635 3 M:919

275.195 1,159,039 54 . 72 139 396 2,,887 I 40, M

Fargo 3 546.554) 270.156 ""Na 5,907 3 a 5,14

5% No ""9 735 SI5 55,946

'.07

260 59.675

ou"al,a .. .....................(MbI.O.) ............... "276:721 664121 M.053 141 2"59

St l.oWs .....................(Mosoud) 3673.188 995.262 500"m .:'M'2 28:629 63,840

S,: Pow....................... 3:N4 599 1.723,152 57290 35,071 M 240 55.390

Spr.W.Id ................... (See (bj Nuot)

2,

213.544 12, "NO

51

3.322 29,70 17:6n 25,725

Southwest R"n................

M

.454.032 13,056.9118 3,766,2113 221.M 290,117 439.752

Albuquerque '... I- **:::::

,

.7W U91M aes~ . M I..W4

::::::::::::JSww V) 3,4n.4W 3 1.967197 516,964 31.508 38,785 50,166

".:146 17 MM2 0.895 3:114 6162 8,616

Cases. 4 2.676.467 778.862 74. 42 88,057

D-:::: (Cotolulol ................ 2.520,3W01 1.365.174 41

3

.752 27022

41

"I

WO 54.718

H- S.V).-).............. 2,838.IM 1,625.171 854 270, 38.773 60 W

U.I. ..................... .18. 35 260:421 1

I:g` 12.476 23. ,

C,Jas . ...............(L.-w.)............... 2.7 5.152 I.6MOW 414 092 14,481 M."o SUN

Matut,r,k, "C"ll

2

311462 1,247.3U 403:561

".

S52 29.496 44.52s

W~to ........

1

.":713

"1 703

408,573 23,~9 18.067 3Z259

W-- Is................................................. 31,809,21 17,'"'No G.'stro" 321

1:

448 137.71 534A46

401,288 233.68,

,

.589 013~ 6.901 7,316

667 892 WI.732 113,036 5.35t 9.726 IZ787

iIa ....... :: ................ ............ 670:462 335,245 122,070 5,698 8,778 ~3.201

Ho,koark, ....... ............. Www") ................ 5789737 .8 74 125.008 :949 1 4*

728 ":7.

74:7

Lagurut Niguel 2984.016 1.099.127 471

1

~~Alqwit. .......:::::::::IS- , ~:! =bal- S 90827 2 771.868 921,271 78, 105.963

....................... 2A:2W "A -

1

:203.483 .9,917 n31B 24,,la Q. 41

portiom 425936 '0519, 20 IM 25.347 36 482

004 R........... M7 ON 414.127 6"650

1

743

15 :.(s- (a) below) . ....... . . 3.2W.8M I.NB,936 736194 21 M 43:BN 41.042

W I.ak. QW:........... (~) ....... .. ... ........ 957,715 157:1 '.21 121,650 13:879 19.240 m 470

2

2 5 31

3:489 256 1.27 28,027 35.421 OU ~4:624 So, F-............. (Saw (at below) ... .......

Smu, io. ............ (Sao 4.) W-) 1: 11 :741 2 021.62D 738,245 31 W7 55,706 5

2

"I'm

Seattle I .... ...... M-1-11-19-) ..

.

359 a I.M.10 U6.087 xw 43.522 163

Tolues to, sbusters mt arrown mbo,,a

1.1:;~44.7150 02 ON 209.138 28 N7 3,B,,e,. ......... IBNj:172

.

1

.. ..... ....

0.45

1

79 5, 59 1:17:569 ;13 961 77.805 143,139

I., "k,w York ................ 13,517,758 7,270.N9

2

..

696

W" IM 12 326,733

OW .............. 7:457 362 4.N2,81

0 1

1407.495 93:.l W,135 113,5N

Pair'syWarma ............ 8 420N15 4.874,417 1,782.781 131.

M 6'

'56, 109NI

I ........................ 11.171.21 a,268.8W 1.660 6W

I

1W

I

51.8W 198.771

ucludes Fol,rls IND, 1040A. INOEZ. INONR, lWS&PII lud 1040C.

S- tre, n-r 0 IMES clocu-1 fow,i, C--'. A-1 Reports W

44, I', F ~ 1041.

F- 1065.

167~ :.m:uos, Fo,,,rs IIM. IIWL~ 1120M. 1120S. IMPOL, 112OF ar,,1 1120H.

We, Fo,,or 7W sW 706NA.

to 198, '-d " _r,ibe, t fikers.

iials. bo,

(7)

N,m

MI'm

69

293

Z 17

2,223

1.439

'66

1.691

Z9

329

336

10.0 1

.772

36a

20

2,7Z5

2.205

973

636

256

.9 2

.2's 712

.73

1.56

5.M2

7"

111"

8,392

1.460

1.960

2. 4

1,653

BN

3 1

,6.373

4%

3.543

2.7(15

W5

1.7.

1:~371

34

2

,

"032

WI

47

166

1.657

2.628 i 235

I 592

4

:6,78

,

70

123

373

IBI

2 4 7

.674

3.40,

"in

,.in

286

'.690

306

2. 2 70

1:402'B

12.1 SO

5,524

723

321- M

s:491

Table 6.-Continued

asserted elgibee, mad dimusitis

sake~ istuares lapeassuriale ,by"ab"

state. Awassur, hasksaa W

W other abrome h- M bm,taswr M table.)

Dart Employarmat Ea~ Eraplay"

ft. tesew Wipsftesawle Pb- AW -Fd. takes, "aa-'bastarBut rietwas

40) (9) (to) (11) 412) (13) 111) 116)

United Stable. tortal .................................. 07.216 26,132,1105 303.2. VMA24 551.71. M.700 7~" 31AV

W."I'li-4huterlow Rageral 13.5= 3,614.341 "2 157.672 02AN M.047 1.026.931 3,113

i "W,

'2.

Altawy.......... ............... ~: ON 209~218 3,817 7.917 6.685 6.601 57.8n

AuQuire ................... (Mem.) ............... IXI 030 2.339 3.M 4.48D 6.313 W,943 IN

Ekasibl, ................. I (1~huww`sl) 32M N7282 12- N.W 9.654) 13.046 175,533 S"

Brooklyn .. . ......... .. .(Saw W below')

I

M. 5,953 23.731 7.851 6,970 212.OW 623

Butfao......................... (Saw (C) bakw) .............. 2:' 187 409059 7,993 10.857 17082 12.713 107,250 329

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

78

SO 38D 2177 2.376 Z312 18.010 45

,umrVord ........................(C~) .............. lNI A6,71 IM

1

9:258 6.133 0,1342 120,237 498

Aeorkafter, ...............Is. 1.1 tudow) ~............. 2.695 819.104 18.142 42.695 6,502 6,e52 244.el

3

"1

Portsrr%,~ ...................(- Harlimbeel ............ 375 118,727 2.039 4.115 2,504 4.065 34.440 IN

fl.w~....................(Rt,ooa lateral)................ 113,876 1.642 5.076 2W 2.143 25,M '63

~Aftwft R.0 ............................................. a,2110 3.MAM 4040 117AN skin M,012 am" 20,~

Baterous ......................4maryberti a 1,447 540.466 9,755 IA3 5.470 0.010 16zN7 207

1=0, r.. ............................... r 11 175.843 - 732 NO 92.424 16.50"

flio, .....................I ............................... is 10.005 94 SO 285 W 2.430 5

Dow, ......................... ..................................... 79 lzm 350 231 is 696 8%994 ia.eas

M-ark ........................(N- Jersey) 2238 904.462 11,380 37.037 12~lig 15,Ill 275.309 We

Philadelphia. ................ (Sme (a below).. ............ 1.510 W1217 12279 M.739 13.045 17,711 167.572 247

............. Saw (-~ bawt) .......... am 385.437 SW5 10.18, 10= 13.700 87.919 208

1.906 591.95, 7.096 16.976 10.178 11,2sa 149.489 la3

253 68.259 1,5816 2.212 1,462 1.50 18.669 237

................ 13,576 4,149,067 MAM IOZ 73 68.m 63,490 I.MA92 IAGS

Alleards ......................... ..... .................. 11.709 Sn765 6,360 164~15 $73 9,924 13.895 166.147 225

C=

1.0 7 M712 3,NS 8.223 6.374 0.502 79,239 93

.127 M2.442 3,247 7,061 5em 6.362 MW 77

G,alwaboro,...................(Note, Card-) 2.470 656 SM 7439 17.662 11.292 12478 'W'122 '98

Jacksou...... ..................N an 261:023 2:423 4,051 6.6% e.993 54126 17

JackmonvOW ..................(Florida ............. 5"1 1,391,lU 'Zoss W.172 M,007 20.006 472672 1 AS

thor,olks ............. (I-)................... 2W 475.373 5.317 12.566 9,116 12.151 W.Us 139

Carries! Region ................................................... 8,81. 2X2,516 63,062 110.11" 74,646 111.350 73SAID 1,042

Ch-ti .....................(Sae (d) below)

-

432 IN 8,878 19,102 0.369 0.622 '16.3w 224

Clawed......................(S- (d) 2018 603.454 11.454 27.045 15.471 142W 165.930 250

Durable .....................(Liksbigmar) 21226 87 A3 13.801 WON 24,401 22.57 240,358 328

. 5 507210 12,175 17,018 12.011 17.205 112.344 144

K--rky) .............

1

.038 3502M 4,01 9.4`9 0,10 111391 W. GO

Parkersburg (Werst 403 M937 z9M 4.670 5,~

7

305 31.620 29

Midwest Region....................... ::::::*.............. 15,749 3,472.532 GO 145 ISIAN 97,121 117,519 770.903 1.017

AbordW ......................(Soutri Dakot.) ...............

571

93,651 1:892 2.458 3.338 5.589 19= 4

I. .............. 2.842 03,143 14,815 48.93o 1510n 1 1.942 228.685 BIB

low.) .............-............ 1.527 358.992 0,103 13.271 9,012 13.811 57.157 as

775 97.191 2,167 3.015 Z758 8.320 22.D59 24

.............. 3219 533.64 10,6~ 26.557 MAN IS= 107,003 24

Curate, ...................... -(Nabliska) . ...........I 2IS62I 3.975 6.404 SON 13000 -CM

St 1-outs ................. Wasukel) .............. ':' I 55ZN3 ;0, 37 20,IM 17,551 18,737 115,189 57

St. Paw.. ......................(meirremate) .............. 2.%U' 64.335 0.163, 20,107 to.- 21,550 132.002 322

SPMVf*W ....................(SW (b) below) ..............

1

205 3M,057

6.

570 IZ521 0,070 1:.117 52315 71

smdh~ Reglor, .............................................. 13-M 3ASC722

'491

MEAN B7AW

1.

0

1.

"1.915 010

AlAbuquesque ............... 445 151.392 21099 3,048 2541 4.730 49,233

............. :::I (S. (1)=-) 2

.

ISI 547 601 6,794 10,119 4:552 17NB 217,146

'20

.60 73:765 1,245 1,793 2512 4,070 24.185 11

2.5N 824.343 9.220 IDA93 1 3:W9 30.644 M5,010

Dmorwar. .............(Colomolo).............. 01.454 IN ;4 101 7.N2 11.785 162,01115

Houstor, ....................... Saw, (1) below) .......... M178 Is Mg '4:243 3.208 11.516 12.940 M5.N.4

'39

33

Liale Rock., .................. ............ 70 24 755 2."2 4.6W 61129 IZ179 "'O's 105

haw, Critters I............... I ...................... U0 476,033 4,436 9,981 1 I.Bois 14,35~ ;36= Q

Oklahoo,ts City I= ............

1

489 37~,597 4.679 ?..5 BAW Z547 54.752 U

Wirtifts ............. .......... 1:402 31 M3 SAW BAW UU 13,935 M"59 73

Wrimawl, Flegion ................................................ 13AOO 4,760.210 "As 21;.907 IDSAIS 134,6711 IA4*.M U192

1

1

3;5 0,417 a, 070 2.921 2.724 45,371 12

= 0 115687 IAN 3:3`7 3,"l 6,W4 32742 19

Hal.................

. .........

N,

122,449 ZW7 3,572 SAM 7.5641 .2.M to

Honokku. NO 116.663 1.509 "Is 22M 1.09, 51.600 9

1.433 731,5M 8,753 33.480 I04s7 Mass M,129

below) .............. 3;2,713 6 10426 411,705 9.311 9,B35 339.617 ez

.......... ~:0=5 0,557 4~ii 10.496 6.504 7,200 124,169 t02

Pb`UkkJ ................. 1.733 328131 5,428 IZ906 13",68 14,353 132722 197

Rero._ .................... (N.-ft) ..................... 327 101:723 1260 3'am 21350 5102 43.954 0

Set"Briukto .................. ISse (-I better) . .. .... ... 1.195 481,813 6,031 20.655 izoge 13.742 161,557 -

I (tJth) ............................ 52S 149.920 1,969 5.647 2.M5 SIGN 50.239 29

S. (Swe (. 34ZW8 6,103 19,432 13.162 4,412 ioz- 643

S. J-B (Saw IV 11,21 558,481 7.655 25,523 10.821 14.740 173.301

Seattle......................... (W."t-O-) -

1 M3 515-382 8.949 10.175 11.246 28.320 197.029 ;S0

Tatude W assume - starmar labass

Sm M7.481 39.8601 145,6a4 MR39 55,414 1.120. 1.404

. ....... .. 4 1.155200 21.W5 61.460 24.152 21.462 279.01)(1

11~ ItBw C*"-York 7 2B2 lm,0`7 35.905 94,200 33,300 34,766 62z,.5 In

(d) Disk, ......................... 3:462 ":035

-an

20

,

M2 45.147 24.840 MEN 2 2"0 174

2.351 1.076 19 42M M.407 31MI 255491

.6"

"ON 455

5.865 1.813=1 .257 3.ng 39.707 61.,152 WIN

Cassurbar, boadearbs,

18 F- 709.

Wotudee Forw M. 940M. 941. "IPR & SS. 94%"2

'

Q42PFt, 943. 943PR & SS so,d Cr

1:= F M,9=MT, ONC, B.1 . 4 20.

, 5500G, SSWK " 5500R.

~12) trududes Foltro 7. 8. 4705. 4706, 4707. 4708, aloolhol meme M assare so,ki lobs-o excise bur resort.

13) UWludes ~720, 22W, IIC arotl 4BZ18.

4) WKaJft$ F0rrrW INOX, I I20X, 26W. sags, 7004. 7005 Brat 1041&

5) imiuslas Folre 720M, 941M. NINMI, CT-2. BOWL 1042 wid 1120DISC.

58 59
Table 7.-Returns filed, examination coverage and results (1984) Table 7.---Continued

CY IN3 R=: T.. Sa-$Ca

..dk- -

Total ~t

b"Oviduall total osmilsm 276,182 on.351 110,394 1.216,927 127

1040A, TPV ~ SIOCOO 21 099,ODO 6.929 5'i .ffil 5,220 63.219 029

Non, INOA, TPI ~ BID." 9,457.M 009 .333 4,240 ~1,862

TPI S.ODD. am. 20 315.700 9.875 107,024 10,373 127272 0.63

C-ses. 10 429.0130 n.499 115~ 49 MOOO S25

M.243.100 W,Mq =.a 26.330 456.920 2:05 COD S50.000

TM $50,000 am 0- 5.631,300 105.816 10,703 9,goo M1.419 4.DD

Schedule C-TGFI' ~ S25.0DO WgAtDO 8,527 16,4M 1265 26 1.43

Schedule DTGFI 121.010, -Die 1101.000 =Soo 18,905 25.602 ZBOD 47.107 2

TG

S

"6,100 31.877 16.35 'AN 50.112 5:`a R 100.000 ano 5 M

sch,.dula F TGR ~$25,000 311,100 2.0,19 2.0511 3% 5'M 1.69

r.h"" F. $25.000 undla S100,000 48 .700 3,937 4422 709 9,068 1.85

S&.&" F.TGFI

"

OD.ODD M5.800 5,930 3:075 (W, OB49 4.09

FkkwWy 2,019.60D 9,402 235 $,oas am

1"3AM 24,11,10 W 25.096 1.67

C.,.nation, wcw- 2~47S,330 65,803 SSAW 2.66

^zsets - neponod

un~ Smow 1,272.400

169,200 2.072 2,872 1.70

14.300 14.309 1.12

3100,000 -W 51 821.400 21.252 21.252 Z59

$1 w larde, BID .1 161.100 14.979 14,979 9.30

$10 .4 -

100 lnd 30,700 7.758 7,758 2527

SIOD nO ancl ~ 0,530 4,633 4.633 70.95

Boost talawass's orponationa 616.700 "a 6.295 1,02

Fonn 1120 DISC 12,400 ID" I'M am

E.M., law

G- eves. ~ 61 nil

IM400 taxi 16"a 17.14

W.200 12.974 12.974 13.49

G- -1. Ill .1 -S5 nd 9-900 4.M 4,M 49.87

Gross conate 95 lnli and o- 713 52`6 526 73.T7

M

inco,nw. astat, a,,,J 91ft. total

EXCMO

93,300 2.0$0 2AM =3

102.458,.3 ~Dfa 659.733 S0,3N I'S,4.185 1.31

IM3~= "'lu 140 BB.2" 4.17

Eloplornand

25,749,00D 17.7" 2,,199 20.293 0.011

winclawl P-M Is,no Z414 22 7,355 9'"1 71,47

S-1.-r

Note: Totals may not w1d do to IMAM.

,Totw poubw actahs,

2TotW gloss recomM.

'Includes , 142DO Fonne; 112OF not docated to oorpocaloon decosa

Bal- sheat Basses.

254 254

680,732 M.n2

-W

P-aftlas A-Ing .. and

(in mlhono of doO..) ~V M, nwhs.

N

=117

To. Samtot otal T.. B-ioe Its- T.

.Wft ditc. -- mutant. audhm cants. .9- t.r.

3,199 I'm N 4JU il,w 1.3'. 692 10 Is

w

1

13, 12

- I

M 674

1

1

37 20 1 M 4.,163 626 343 A 28

Ind,dd-l. ..I

1040A. TPI'

NM IUOA. ~l 12=00

11 78 4.119 730 9. 4 2 TPI $10.000 -$25.00G. onnole,

0 10

3

~4

M 32

~N

84~ TPI SI.,000 u- S25.00C), -;cta.

30 14 s72a 41' 12 674 57 12 ~'7 TPI S25,M n,de, 150.000

1,765 392 V65 16.679 3,713 al. a 21 TPI MOOD and

64

11

1 4 1.158 am 3 Sc~' C-TGR2 onds, S25.003

4 55 4

'1se ;6

7:~l 2,169 1,472 0

7 schoooo

C-TGR $25,000 - SIMD30

667 63 2 752 917 5.0w 907

1

0 20 SchodAa C-TGR VD0,000 and ~

1

n 172 26 27 Sc.. Usholul. F-TGA $25.000

4 939 261 U F-TG $25.04)) $1KODO

65 1,s6 1199 01 2,-8 390 12 23 Sc=F-TGR S100.00) aW cDO 93 9,.n 13"16 Is 14

S.370

30 16

6.37`0 Iv"95 17

Fld-la~

oson-"

co,pc,atlon, -V

9 U.200

~8 3~381 23 Unca, SI00.ODW

124 12, 5AM 2D S100.000 - 51 W

U MW 15 Ill il ~ 510 nh,1

61 7 .040 10 $10 il -alw $100 n,H

7, 1.

1

541~280 SIOO nd w -

7S 75 IIA" 31 soots boal- carocastions,

0

..Deo

1- 1120 DISC

Estat., total

M 283 21 79D 10 Gn- -,a -III ftl

268 M M,

253 2M 'IS Ifle

G- ..I. Ill neI-S5 ftl

GF- asta. $5 .11 and -

- 5

24AM Is Gift

12,589 1.133 56 13."7 27,874 1,317 692 13 a ancl gal. -1

as as I'sas E.d.

69 2 1

M

3.0677 12

6 397 '61,9 75 853 31

E plol"nont

winottan pnorn

2 8.370 3 Mussaffan-B

415

'is

BID S.M. can-

~ulnrtce center no-Change rate by class III not avadabie. Sonnce Center exanwaWns, restated in a 16-perCent nochange.

60

61
Table &-Returns filed, examination coverage and results (1983)

R~

CV JIWI

1942

RR- TOW T.. S.~

I.Bod..L t,al 9"l.'m M.5

I'OB2AM 7,0112 321 - a,= .42

910 :'12 INOA TPI' SIOMD 21:1138, 7,90) 66,7799

-

61: '6~6& -Smwo

,

II(MOM 0.517 37. 35 1 790 042

Table 8-Continued

R-~ ddk-l P-Ill.

Itn mD- 0 doWs)

R= T..

--

Av~ --I

p-" In,

T.W R= _ST.. S-" FI-- T..

tor. -- ~t-

"IS 992 47 3X7 10.2" M Sle '0 12 Wul

7 38 2 117 9.676 571 NI 13 17

42 is 3 0 4,"7 470 217 11 25

T I SIO.000 S25,00D. 9"G 21.412000 8.365 115W 13,M 'W'SI? (1' 32 76 3 11, 3.83~ 6 5 2W 20 TPI SIW -Iff $25.000. VWW

TPI SI

0

:000 925,

MD

p . corm- 2214 5

10

9

167

39 2289

2.15 Im 15 205 3. 21 652 2W

1 W1 $10'

S2 .000, coj~.

M S25000 SW.ODO 2OZ32:0020 0:032 436.90 4519% wo:9MM 261 1'72 M, 516

3

W2 7W 3" TPI `=25.600= SWOM

W1 LWOW 4.425,000 106.733 N.882 15,7M 216-~ 4,0 1.572 273 7 1.053 14,871 ZV2 439 0 TPI SWOM --

7:4 :131 7 6,144 1.057 ;2 u. S2~.000

4' 3 Sd~" C-TG"' 3 .000 .000 81930 '55'32 Z 320

D ;go S~S~ ClGR '893 Sch~ C-TG 925.000 ~$1:,000 .797 000 21 7 0 S7 2 22 7.,1152 1.7M 3w OTGR S25,000 -J, $100,000

Sctwa" C-TGRR SI00,ODO -1

w

945:000 3B,9M 18,287 2.624 W'11`9 6.12 551 58 2 611 14,930 3.177 618 13 23 Sc~ OTGR $100,000 a~ mo,

S~e F. GA ~ SMM 328~ 1.100 3.150 713 4,963 1.52 2 13 2 ll'Ul 579 215 11 27 S~ F-TGR .~ S25.0DO 001 1.," 10.137 X2 125

Scfwdui. F TGR 525ADO u~ SIOD.DOO 50i 000 2952 7 4:1 837 212 ;3 23 S~I. F-TGR S25,000 u- $100.000

'iSl SIOD.000 M 000 5: 33 '3: '91 74 6 652 1,862 380 2 Sc- F-TGA $103,000 ml0.564 4- S&.dW. F.

4

FkkcWV

1.09,00) 35,737 378 - 36,116 ~l

cwpor."~ tolap 2,354.00) "AM

A,w,ts ~w- 140.OOD 3,693

6." 3.815

Urw* $100.000, 1.092.000 21,410 -

- 21.418 1.96

$100,000 ~' $1

Si wIW I- SID rNI

W7,000 30,617 -

- 30,617 3.45

193,000 19,139

SID ~ ~3100 ml 32,000 7.0911

SIDD ~ " -

S.." b~-P-~

1120 MSC

wo

G- -M. nd. 61

G- q,plea. $1 ~ .d. S5 ml

43411

E.Vloy-ll

VAndftg proffl

567AM 7.4U

13,000 1'.'S

127AN 21,51?

119.0DO 15,073

6.000 5.120 5'm N.87

IODO $2. -

- V4 W.81

".000 3,05

I'W".65 147AN

-

- 85,980 3A4

- - 3,393 2.77

-

- 19,139 940

-

- 7.098 M47

- - 3.815 57.83

- - MIS 1.31

- - 11416 10.61

- - 21.1117 IS."

- - 15)873 I3.w

- - SAID 3.60

102.037.000 .1,033 1'002'~ 117AW I.W..7 1.~

798"D 51,343 687 - 5tm "1

25,736,001) 22,766 3.1w - 25.902 .10

13,000 3'Wl 43 Z667 $All S"S

- 127 -

930,215 9=16 -

.1 1 52 7,6S9 Z0117 - 20 27

-

- - 49 -

7.601 - - 7,W1 ul?" - - 10 -

2W - - M' ~X5 - 19 -

53 - - 52 2'"1 - - 24 -

178 - - 178 5,808 - - 22 -

464 - - 464 24,249 - - 15 -

INOA. TPO $10,000

NM 1NDX TPI SIQDOO

Fid-iM

C~tl- W.I.

U- SID0.000.

S100.000 ~III ~1

$1 .1 -SID ~

wl - - 561 79,M - - 9 - SID ~ ~ S100 "

6"Q - - 6,140 1,M,472 - - 3 - SIM ftl w -

7`6 - - 76 10,0117 - - 32 -

- - - - - -

35 -

S-41 bLtWIIllaI corparwUono

Fo,,I, IIN DISC

1.322 - - IA22 SIA" - - 8 - E.... I-I

VO - - 220 13A35 -

G'- ~$I ."

2W - - 296 67.SW - - 7 - G-, nmw SI ~I ~ S5 ftj

007 - - W7 1.639.320 - - 7 - G-I ~t, S5 mi ~d am

67 - - 47 22.070 - - 21 -

11,9v 993 47 13,014 27,150 - 316 15 19

78 - - 78 U'5 Is

In 2 - 131 5.671 G" - 13

451 - 1 4w 115.681 20 412

- - 9 70,914 - - 21

- - 420 420 - - 451

GIV,

1— W.,

E~

E-PWYwhlo.11 W.M

S."".

Notw Totals my mt add dw to mundav 5SWIM MIW I)O~" ratO by dM IS M! OYRU*. S~ MWr ~h= -dled M a 19-PWCOM

'T.WI P..M ftmD

"Tow TM wmm.

31ildudes 13,000 ForrvIs 112OF Mt alIMStod to DDIPOI21IDn ct~

'BOW" It'" awa.
Table g.-Addiflonal tax and penalties recommended after examination by class of tax

and by Internal revenue regions and districts and other areas

(in thousands of dollars)

I~

dWW- Ind T.W h~

FlaucITaIsJ 14,34BA" 4.304,395

~Atl.~ ...........

S"

.4w W.

awwka~ ............. 1,740,174 470'M"1

O.W..St . .......... MIAMI MAN

............ 1-65.000 3061694

flkh~ . ............. JAIGn3 509,876

aoudh,-it ............ I.JW UZON

wi~ 2.M.W IAUVU

NC~AMMW.R"Oon.

AIWM .......... .. W 363 15WI

37:333 9";69

263,551 54.367

j;1 NO 121.210

47.434

...........: ':2'02 3,796

....................... 535.788 W.951

M~ .......... 1,938.178 WASS

PW-th.. ............ 32.70 8,430

PI.Vid- W.406 15263

And~ SO-e 1.403 1.379

8~ aC~.......................... 9'wo OGn

R

.......... W3.762 73.190

0.... ......... 147,126 111 74:12

609.890 610

21311 15 IN

JW:5- 33:176

59,160 W,323

7.907 5,969

gil~

C.. .......................... 2.375 2.372

Qoul,~ R"ipn

26 IM 113,1133

. ..... 1417,685 MISS

35.583 21.257

................. 1",621 01,01

..... ..................... 33.985 23.M

M154 400.017

M." 127.909 761.612

A~ WS- 6,250 J05

M-Vw SWA. C-... 4.ON 3.910

C= ................. SBB,806 .,.2

::: ::::: 200.511 M,251

CW"h .::::: 53;:671 100=1

lnd.-~M 1.2.113 61

L-Aw- "a

2,:301

.3 6"

C.... 4,255 4239

UIftW R.0-

Ab~d...... 14,.82 7,787

Ci~w% D _S 638.5W 22406

.............. 113,959 ZA1125

.............. 17211 BAN

.................. 182,883 42.845

1~7.115 14A.

S'. L.Ui. ... ...

.

394 91 Gas

S, ~ 151,997 C3:53'....................

151AN 31.235 5

=1'04

CAll. ........... ........ 5.343 .155

S.W-iit R.0-

13 14

A........... .... ....... 35 19.360 -'60' Cb,,.n...... ...............5

.666

Difts. .........::..*............... 125,397 133 M

............................ 179,183 01:457

.4012 1131.7

lJlft S2: 35:5BS

ofti ................... U1.6,45

okwhom c4y:::::............ 2.,635 S'Z 48.985

%~ ... 143.181 30.985

A-S- 131459 8.273

W~ R.".

........... Q.ON 37.430

W's. 16.779

........... 17.141

1

2555

Hono~ ........... 39AU 17.742

Lw- No~ 211.7 226

I-N Ag.W 909:634 MAN

P=1:::1 MIAMI M7~6'

45.2

R............. %':' 7352 45.874

sac~..- 85.626 48 62

So Lam oty. 42.252 31:796

F-.":.: ..16 03,06

A., 'M:695 '42:5M

S............. IM.266 62'Mi

F-a-' 6.851 6.257

0~ a6

.792 0,792

*LM than SW.

su~

Conw Ch.PW 6 E~ aft

33.2" "7,715 2~1"

E=- WlndW Masce~

E.~ torw~ P-Bt IS'-i

2ZM 74.571 8044" 51.758 U.72i 70.2"

38,473 24MIN 7,299 145" 3,502 4ASS 13,827

2.015 "IMM "A" 7"16, "A" '2"S 14,721

26"1 601.470 10,521 GOIM IA25 IDA$, 7.462

1,757 M'"7 6.676 91.10 J83

"0" 134

104AN

11.456 SUMS "So "An 172" .2" ASS

3.358 1,121IM SASS '49,152 j536 11,793 '3j"

O'M IXMM 161CAT 215AU 4,977 4,7M ."7

SM 7,931 11 2.1W 37 187 372

155 25,425 1,500 3% N SO

2.230 205.611 759 15.690 578 see

N I 50,613

Sm ..5M

I

171 02.193 21, 2s,NI jT. 115 3,1O"o

1 4281

1.

IN 12 62

1,309 455AS2 636 14.593 131 1.555

M.096 1.594.946 5,000 ASSN JDB OAS 5Ago

358 2zlis '~S 1:.311 452 33 4

72 37~229

2

0 40 IN 623

- -

215 "a 12.103 1.702 4.625 9.372

1052

2

- 74.327 - 24,062 26 12 3. 71

- 417 Ms 2,U5 12,7M

SM

1.429 517

127 106A. 1,211 0450 as 2.

226 113.612 1,430 5. 27 2,410 M BIB 456

IN 01 75, 426

6

I AM 7,748 zm, 220

58 W.AS 5 705 1.023 67

- - -

13.479 VO 112 SAN

IN 06:338

73 'ZA%

S."o 112:1 so

350

.

SW 4

3,405 IN 5

6.

N5

18 45 "78 350

- - -

1.94$ .95

SM 6."1

3,476 3"

"143 M Uil 1,

3,

1

16 SMSW

M 933 2,M

I

-

2

-3

125 6.735

- -

201 -

-5

- -

13,001 A 2.187 754 3,476

7 .9" 495 1 ,321 1,093

5.i93- IV- 1.29N 2:1'359'

- - 935

25,4 342 2.= I.M

7,710 38 zoos SM

-

-

z

19

74

1. 21B,161 4.7" G.Sw 1,634 2.787 260 5,464 7 5

30, 138.559 1 767

9,

341 as

I

218 397.579 916 23."s 3W

6.w N9 - 118

855 au

150 U 532 8 14 I'Ms 530 3 1 17

275 .:BN

120

35':02"13 U 276 163

37 9,992 I'ow 2 131 39 393 539 257

- - -

- - - - Te

a 3.411 1,004 2.0 97 Is 89

9.359 271.902 U3

'32

9 302 355 2,378 15.143 3

368 71.484 1.70? 9256 873 438 670 11

-

5

A21 2149 324 208 36

a 133.092 367 3:163

1

~336 872 4 S7

71 61,523 33 6.743 3 ON 292 5

AM 228 2522 N?

-1

000 13, 34 we

I

M 4,3

167 qS'517 a" 7.2% 5337 28, 689

90 99,481 1,401 12.012 AND 218 545 78

51

-

- SO

2 6333 10, Bw 17 86 32

730 2Z411 387 M 265 640 aw

- 53.569 92 1:437 179 7,7 'a

1238 M.270 Z953 31 am 440 3.099 7MM

'121 saw 09 4. SO

.20 423,484 I33,A" ON725 1,66 2..9NO

217 I IINA. 4.'

IN 'Q36, Z727 212W 24285 M746 624 IN

42 71566 240 13,8,9 683 2255 83

20 MB37 45 10,325 4115 ZOP '86

- - - -

- - -

385 1.246 IN M 97 7

M ~AZ2 1..17 1.973

1

28 291

4

"

AN 465 'Aw 214 0 67

Be 14.0N 6.716 al 41 111)

847 5I.Ma 3.585 "N 17,095 329 S'~' 227 1 -383

Z702 MAN 31 4 NO

I.,an 12,157 2.172WO 22C1 674 -1,009

16 24,7 4W 9.139 29 AN 1SO

32 4ZO73 2.290 4,2n 0 14

N 82N

1

20 26."5 !Z 1 201

12

A

.592

1

417 1.973 7

~j

197

1 _~M 43.241 1:7 7 8,428 - 5 3U

1.634 350.276

1

4190 15.213 2.457 691

M Q.021 114 78.474 302 580 28

7

3,,,6 25'073141

327.727 2

3

7,31WIS

'Zo

5216

-

-

-

3"

-

-

43 2N

li7. 296 1

1,367

1.670

I.N-7 -

5W4

7?

Table 10-Number of returns examined by class of tax and by Internal revenue

regions and districts and other areas

-i-i-rg$~

dbiliMli, -3

01-1

BUBTaial lndWkWW Pa- Fkk~ C~

MP .1 ftn B"W" a "

I'mil ......................... 1,467,1W 1.215,927

PWMA~...................... 19S.253

UWAtItIlUc ......................... MAN

SCUOISOM .. ......................... 223,909

C4~. .............................. 1.3,214

11~.. ........ ................... 174.389

SOUflh~t ........................... 213,676

W-lli............................... 341X"S

North-AWt%fle R

M............ .. 9.495

AUW~

5

M.220

4~

wl

"316

=

5

........................... 2

.27

942

P~ 43,624

1.235

ITovid-O. ......................... 5,799

S-C-- 3.300

Brookhs- S-,- C- 8.169

SU&Mift R.0-

Bw............... 28.059

Pmeign OWO~ 13.212

N....... ... 56766

PIMNOfta'... . 29,189

117N

24.377

31

2:913

scud~ Reg

A............ ............... 36.837

JNk.

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

J&CkA0114W ........................

thwIft ...........

Aftft SM.Mhi. S.M'. C.......

G..w R.0-

C4wkvmb ............................

0.~ :,::**,* ::.::

D.UN .... ..... . ......... . ....

...........

W-ft-. . .................

1-1-g

Mkh~ R"wi

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

F.W

St LOLMS .

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

M. Pd ..........................

SPrftfWd .......... ................

9=0%Z2Z. C~.

Mbuq~.......................

............... ................ :

Ch~

:

D-

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

Rk

oftB

Oklffh~ CKY....... .............

WiCIM ...............................

A.~On S-nm C. .......... W~ RegI.......... I..........

H-W

agim NO.W... ..................

1711

3365

20,.

12937

72,372

1.211 a 1

O'sal

25.414

31A77

39,849

18,672

12.965

;12. A I I

4.5tO

1111

12:70

5.362

9.876

.':-5-

OAS

"Aaa

14,7W

9,492

092

216:546

1.1

-809

21.870

n,039

12267

24,234

18.05

14,716

14.N4

6.2w

G'en

1114

7,019

50.098

11

19.368

1' 7 1 6

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

':

285

Sa~ ............ ........... M.Na

Saft Lake City 12 715

S. I- SUN,

.... S. ........ VAN

sia~, 31,440

F- 14,796

Ogd~ Se- C-i- 8.521

E-W EMOWii WkWM MkSce~ GMHM Excim Enl;,Wy~ OMM~

BI- P~

25AN 9.608 6SAW 7,363 18,278 ZOW ".2M 20.263 20.632 27.M 9.79, 25'1

ISC70 4430 I'M IZ4" 1'1~ 3,019 "5 "is I.N3 3.313 4.675 a 6

147.503 2.3" an 9.310 M 2.060 In 3.024 3AZZ LM 3.670 a

IOZIOS km 1,496 1.211 IAOD M 6.737 L236 1.945 WS 62S

111,515 SAM M 87-.77"M "1 2,05 SM 6.112 SAID SAM 4.193 450 1

1=452 U'l 3JU 0" Ia" SAGS US 5,382 2.971 3= 3.539 491 9

171,326 3.979 NO 9."3 IAM I"I in Coal 2.656 3.M 2.263 7.322 13

297,911 S.293 1,079 9'M 901 %W M 7.BN 3,715 3.072 6.7,0 SM 215

78W 170 SO 52, 64 205 a 392 211 -

I4 ON 24 16 420 27 43 11 559 1 OR

0.234 562 315 2,423 145 "3 71 am 137 - - 5

35,15, M 22 1.028 IN 5 - 1.006 102 3.313 ..675

16,649 2 290 162 1.187 95 33517 55 1.185 29 - - 10

35 4 203 13 4 AS 95 -

1.3 215 2.016 IN 40 SO 4W 268 5

34

'

401 1,553 7W 3.097 451 1,30- 83 wl 301 3, 1

3.kiS 37 - M7 16 95 12 216 93

4.821 T7 33 %a 13 69 5 187 28

3.281 225 8.187

22.259 495 72 1.372 SO N3 49 NO 308 1.139 1581 -

IDAW 7 IS 31. 5 222 5 33 2.150 - - -

47.755 590 132 Z767 M M " 906 M7 1,143 2.095 2

25.517 NO 167 1.3N 179 532 46 55`4 250 - - -

13,787 M W 1.055 97 3% 6 as, I N 31

21,UO SM 1,271 179 286 39 567 3" 17

12.1 53 24 222 23 55 5 63 so -

AN - - - - - - - 19

27293 621 U7 1.550 M ON 53 974 ON 1,988 2.578 -

15.648 M 51 NO a, 327 M 485 187 17

11,875 159 27 AN 78 - - 317 SM

24.897 NO 316 1,066 127 in 40 as, 612 1

11,112 119 SO 619 SO - - NO 112 58

63.33', 614 3.173 561 US AS 2.013 "M IS

1180 B28 1. 1.130 GO In 23 1.247 302

z

'~2 7:997 -

9.450 - z -

411I Z13.US 451 214 1.034 as 366 69 1,292 207 3.506 4.103 Is, -

26.098 514 171 1.572 IN 692 45 1.115 580 - - 110 -

32,188 aw 216 SASS 219 610 111 lAu ale 101 -

14,988 341 so AM 192 411 45 1 ~389 403 is I

10.879 337 73 761 98 240 25 122 39" 46 11 7 127 23 707 ea go 6 3W 317

7,599 - - - -

17

3,961 42 21 173 37 SO 5 66 109

1731 M 2AW 3,112 SM AN SO 585 M 3.207 3.639 1

10~87 213 70 M 124 374 38 359 359 - - 53 '4123 so 9 170 9 as 7 250 Be

6.098 M IN 1.398 110 193 21 1,11, .0

7:N4 3156 1 50 419 2 246 W - 406 9 2

IN 78 13 383 214 499 59 AN 7 M"70 322 64 1,498 103 373 35 904 335

12,n5

2

58 we 56 317 60 579 317 87 -193

9229 - - - - - - - 263

7892 152 IS 268 27 35 a SM 120 36

23,2M `43S 110 I'm, 102 178 51 ale 4M 7

4,OW 83 3 224 33 74 13 58 62 - - 12' -

32,273 1.1. 316 Z4M N2 475 97 1,3N 399 32W zM 475 10

III,= 672 70 876 119 152 N 816 322 - - 15

17.863 465

SOS

131 09 In 138 22 1.701 332

10.579 206 47 483 75 112 36 514 IN 2

21,066 275 Is 12W 15, 229 39 763 370

5,N8 U2 as 872 103 279 72 1.391 11, 311

1 1'sm 202 42 812 N 215 M 1.367 338

67

9,008 - - -

5.938

5,w, 6z is a7 a 2 2 IN N - 2

5.737 IN 20 SO

,

91 7 IN 103

4..2s 30

1 M 38 96 is 338 02

6.217 123 a 266 M " 10 10, 1.

45.992

1

016 175 1,337 120 SAS 12 670 BOB 4 3

I'll 207 1,409 158 733 49 .029 546 1.183 4.1

1. 7

17.~M 373 51 428 49 IV 23 512 351 3 a

14.792 U2 97 553 w 2" 21 M 178

10.395 I'D 291 58 4 IN 113 - - - 3

24.W 351 U $62 52 348 11 43 as 3

1.A96 385 16 363 55 70 11 247 Ma 5

VAN Sm a, 719 47 233 21 N 222 w 1.437 3

2Z.1 52, IN 12N N 5N 24 1.~ 357 19,

25.525 40 96 12M 09 308 21 1.170 383 I.N3 1.135 0 -

14Z33 - - sw -

8,518 3

64 65
Table

II.-Returns examined by examination divisions

loss

..................... .........................I ~235.533 LOWM5 . .. ... .. * . ... .. - " ---

139,111 122,531

.......... ........ ............. ............. ..........I ....................... 301.079 23$,Nl

.......... .................I............ 1.676023 1.418.787

pp..Wd ....................................................................... .. ............. ........... .. ... ....... 1.556.929 I'M=7 . ............... 82,159 87.093

US I. C-l ............................. .. . ................. ............ .. ...... ..... . 36,935 41,387

............I ........................- ................................I................................... ...................... i.076,On 1,418,787

Table 12-Examinations, resulting In refunds (Excluding claims for refunds)

Nunow of nacunns

~nc.-nondd

(in OlousandI0 doRat.)

1263 tM 1083 IM

lnd.k~ ........... sg,m 73209 128,7 131.617

=__ 1462 144 10.615 12.714

6:514 6.005 225 M.651

E........ 3.4so Z719 87.666 61.562

Got ... ............... 76 37 459 63.

E~ ..... .... ....

3,027 me 70.721 2.288

E 1,13, 2.9V O.w W218

T.M................. 104,.~ ...4's M3,404 4"'M

Table 13.-Results of collection activity

(in thousands)

T.,W~~

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

......... . , ... ........ . .. ... ...

ib,).,.,I ....................... ................. ........... ....................

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

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

Dt-powt.. .. .... .. ... ... .......... .... ................... .................. .... .. .. . .... ....

O.-M .. .. ... .... .. .. ....... . ...... .. . . ... ..I ... ... .. .. ..........w :::::w,:rq*-

Rft- -*a- W-Upsuens ...................................................................................

Mwesown-us OMOS119.11" C1-d .................I..............................................................................

Ortm~ compnontas -~.......................................................................................................

EnI-snI

N~ :=

W uI, liftel ................................ ................................... ..............

Nebas .1" s-od~ Mwd wfi........................................... ............................. .. .....

SOf W.P" nade...................................................................................... .................

Note: Totals may not add due to founchng.

'Adjusted I. behance in ww." -Olod.

=1

1.7

3030

3,101

IM

1,997

3.18,

32"

1,997 1.9'Il

7.707.708 8.511,535

1,376 IN

762as

ISO4

812

1.11, ,a

76W2

I."

615

20

"a

ll20

Table 14.-Civil penalties assessed and abated

(Dollars in thousands)

Nun,l- A~ Nun~ A~N A~

IMKOVIdual

.......................... 1,455,022 .7.100 M,m 92,016 1.294~3~ 355.082

..... ........................... 4.652,181 7WM 358.432 202.502 A.M.729 555.148

5.85,01 255,90M 760 149 31.01. 5,Cyo4 452 2M 895

183 139 I'M 6:w sIs 177:M

F,aud

II _55a 95.358 416 5.801 lljs~ 69.65

N.09............................................... 128.9se 62,U3 6,150 3.552 M,T76 5g.m

Fau,s ,OV1.kVV ................................. 05.= 5zov 14.324 7JO2 91,206 45,665

14.371 5.339 11,003 5.63A 3.W Ins)

...........

12,400,348 1.7111204 IX"22 NIA" 1110791M 1,360,175

130.839 140,020 27.689 loe'O's 103.15D 31.102

315'M 303,M ".- i66= 267.233 137.4309

FalbW pay 281,98; 82,100 09,876 55.223 lez,13 Man

Be cn~ .......... 2.759 59 119 3.686 2."0 (3,627)

F,sud .................... 36,M 33 974 467 35-104

3,03l 0.152 662 7.5W

. ... ... no 307 9112 14 Z933257 353

ToUd ...............::........................................... 735,337 570.130 170,471 M.M $Sam 233AM

...................................... 2.,486.469 58A.M 20zw 161.485 Z103,521 433.355

................... 2.748 1.729 ON 750 1.782 979

Fa~,W pay...::::::::* 4.2 .605 215.501 1.157,124 74.047 3~090.461 141,7~

F-I.W- 5.1691095 1.62Z538 951.943 800604 1.167.10 621,11"

B.d ch~ 131,010 3389 i'm iQ 129.037 3740

FMW. 705

1

499 57 go

w 1.30

:............................ ...........

le5

24

6

21 1573

Tom .................................................. 12,046.778 2,430,31B 2,43S,019 1.077.243 9.611.759 1.401,075

Debrquawy ............................................ 285.007 3D.025 36.021 12.951 249,046 17,674

F", 21.411 47.129 1'.010 26,244 1001 20.865

267,057 15=3 95.772 9,025 471.285 6.207

F.d" ............ 51.M 36.M 10,246 9,m 41,M 17.059

Sad nk................................... .......... 2.817 30

M2 2,717 28

Frouc. Us Z718 36

0 763 2,500

136 38 13 12

,

23 26

T.w

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

.............. 6291306 132.711 163.2" U.232 4M.W? 6k4n

Ealumbs -d don

O.hr4...y .......... ~,47619 3,1102 W,714 6,61)" 13.761

Mac.M_... .... . ................. 11

93

F.ih-.M......................................... la.M 25~046 IZO43 18.779 U85 6,257

Bad cn~c ........................ ..................... 315 so 52 265 25

F1.ud

81

23 17

1. so 117 8'43

28,384 09,671 I"IT

49'sal

13.16; 20.290

C.kn~..

.....

107.970 1U.731 89'"1 76,906 w.529 37.825

Fadurew pay, ........................................ 99.01 6.652 "268 CM 55.423 2.512

Sw ch~ ......................... ............... 1.760 26 03 10 1.667

F,aud...- ................................................2

-

-

2

1

lei4

7 46 15A

11,3M50 131632

6

-.58 l4a.6

M

214)

Tow .............. .......... 297-2 135,403 140.272 aclos 157.600

as

.294

TotaL0 dv4 ................. ........... ss,,"~M 5,049M6

4249

.699 Xnjos. glxw~ 3,1,.821

Note: Toasts MYM add due sD munarg. With the axapbDn of eshmaladl to& pwahaa an so* to any tax year. Abal-ents an apply

W any tax yelar.

'Includes IsMayer Wanookadw nunbal, lasoo to mW We and ffwscofiar~A.

21ndudes Fonla; 1120, OW and 990T.

hrduda Fcnnns 940, 941, 942, 943 and Cr-l.

41naUd. F,,,,, J041A. 5227. 99OPF, 4720, 990. 4638, 2290. 11. M. 720 and 730.

611dudes negfigona, wd mWWWOMm

.Indudw Fanes, 1041, 1055W indhidual retr~ ~t fie.

66 67
Table 15~Appeals division receipt and disposition of cases not before

the Tax Court (Nondocketed)

& P'09- of a,ciiri,

Slat,ca

Flacs-al ................................... ... . ... ......... .. . ... . . .. ......... . .. ... .. - -

Pirallons,J "ngiao . cocl,etocl slaUls .......... ...................... . ... ..... . . . ... .......

OMP..w ;

.

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

By aQ'aa,oa,,t ....................*...'** ............. ......................................

Un. .,I (~ -ci, cLaim,.a- aW

By lacipay. I- - -.-V ... ... ..

a,a,caiii,

-W

M -.9".,

r"piarca (in -saoica, W dollami

of p.nalay

41.W 7,010 508 150.857

4

.476 '26:872 10.660

3zw I.M.196 124.01

28.07 4.W2.010 123.139

i'llaw

1,736

M.CiDl

59,182

App..W dal-ftboo

0 --oda .1 "..)

of

741 '3.

38' "

4:1 1 "O.M Daposed of, tM . ............................ ........ ........ .... ... . .... ... .

By agairroara- NEU ~:7.~ 219 198'~

U7Xd~(-

1.66" M 570 ,ell

By MXP&YW dol-ft - ....Y ii~............................... ..... ... ... ......... .. 1.7W W:W2 106

* A case realoasells Wxpaym grWPOd tDPVW bY tax Paraocla Merl CCararlcal Or related -that my b. heard and disposed of

Wigoular. Nol indaded we parialty aMeals and EPIEO clartaffri.b...

Table 17.-Requests for EP/EO tax rulings and technical advice (Closings)

T-I

T..l;aya,

Soitil-I

V-1 .... ................................................................................................. ............

Actixmr,al onaleas .................... ...............

E earl oparrocalooi- ...................

E.P11- Plars ............................ :::::::: ............. ......................

Fl'alal

111.562 IIA3

2. 30

2

'379

6,216 I's

1,014 3,57 257

Table 18~Determination letters issued on ERISA employee benefit plans

I.ii,aa,a laaaaad

St.ck Malay Targall 1",oat

Pla,cloweal b~1 ~.a

....................... 271 10.7DO N' 20.7M

212.17410 16.3190 2.156.526

1.

..................... .- 373 8'M 207 13,23g

Nor ............... 0 4 0

Urardnati- 0. ...... ..

49 4.9W 6.680

.M aaaliaa .........................

0

a 19

I IN 9,315 21J.

28 15 43

*The tolralatain reporl systeril does wt diaturVatiill bao.- stock b- d ESOP 0-

Table 16.-Appeals division receipt and disposition of income, estate and

gift tax cases petitioned to the Tax Court (Docketed)

& Paagvaml of ork

S~

N-- .. .................................

Racao'ed.

D"P- . .... .... .

............... :*,**:,: ::,: :.: .........................

Toad. ................ ............... ........

Tranalars ........... I -

0. Raaofla Obtained M ifisposhiiallia

C=

D-Oaad W. IMI .. ................................................................................................

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

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

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

Triae I............ I................................... I............................... : :

a-""

-aad M atatolm ilovialia

(in trlo,aaaaas of dollaa)

of are

Pa'aael,

4,476 S26,872 10.w

27.290 1.987,285 3774

M.M 879,011 ~:71

18. 4 3 679.106 '66

1

058 161. Zi

Me

71D 30,255 256

3,4ag 1,066.288 5.960

Aiiiiia dirlaalrillnotlon

(in ..ocla .1 dicilliall)

N-biar

D.H.1al

Denowncy 0--

-a. aral

pan."

MM 314.157 ~5

1S.M 251.N3 2:'w

4

'058

61.%4 2.095

719 1,519 285

- A caae rWeaearts taxpayers pruiplad "Other by tax powds with corwareirl a related asues that may be heard arlid chaposed of

togirl"'.

Table 19-Number of exempt organizations returns examined by type

3.4~

............ P- 10-dalocral

~Moaopt Chardable ............. ............. .......... .... 3"

Al. .......................................... . ............................. 5'"3

CwIc 1,552

. .... .. . ........ ... ......... .......... I... . ... ...... I ... ..................... 1.810

.................. ....................... 1,797

MOM.............. .......... social ......................... ............. 2533

W c).- AM ol,iara .......... ............... ..............I ................................ ::::.: . ......................... 2.707

Ul ........................... :~::: F.-. ..Pw.. ....................... ............................ . ......... .. . .. ....... .... ............. M`9

T..I ..............I ...................................................................................................... ............................................ MM

Tolal

E.Op cil D~

_Mlooticar ~111 T-1

267 M.362 11,790 47,152

475.0450 4.153,764 1,629,105 5.782.869

24

a

32

160 22.156 IS.n3 37.929

0 4 2

6

68 69
IW Table 20-Number of active entities on exempt organizations master file

wtic)

~21; TCftWq= WV Corg""'........... .... .... ...

-

:

.

!.~I L-. ................................................. ........................................ :. ........................

5) q,................................. .................... ::::

**:

11 -a;iw:...... .. ... ........

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

gg FmU-II b-licien, *~:-----...-*.................*'---..-..* ...........

(A D= =MW ............. (I') R T.W-l -1~.............................................. ............ .....................

B....$ent IN.

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

~~3 C-. ::::::::: . .. ......... ..... . . . ... ........... ...........................:: .......................... ...................:: ......................1.

4 C-hI

-..................................... ............................ 11.................. . ...................

1;5 ................. ...................................

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

76 CS`opIP,= OW=Q1~=ObwW-i1---tn--.... ........ ...................... ........... :

(", F.Vloy-~p-ion.......................I ........................... .... .... .. ..... .....................

W" -'

Org.................................... .................

(20,

(211 L"s ft. ::~' :::::::::** .................................................

501(d) Rsbgl~ snil apostolic org-ftink- ............................................................................. ..

W11"? .............. ............................................. "I$21 F~- CoopwithInI ............................................................ . ...............................................::::. ............................................ --::.

Mot-pt enstitble ontods................................................. .... ............................................. ..

Tosso ..............................................................................................................................

IM

24

'3355:w M"1

79.7 51 M5 , 71

so ,o ,.272

.303

16,17'

12

5.125 1s:112

75,

1.01722

771

22.1

1 122

72

98

Z7130

31,2"

645."1

24

5,679

-35Z8N

M30

76,7M

W=

w.w6

92~1 11 0145

616

6.13,45 a

.00M

747to3

14

2.67.

32,905

871.224

'All sochon 501(c)(3) aganutticnsM nM MkKied bO(MOMI Wt8jn aPlitzbOrn, such0 dlvdiss, VtWIWd &WdMrI8& WbDrd-tG

unns and cwtoonsons or asstIcx bm of dwrMes, noodM 8PPIY to, mc*ibm of M-Pbon VIM OW dosis

8 Ong

Table 21-Disposial of exempt organizations applications

APPOIC.donIo tW

Appn,~ !NnIsIdi

s~ 50140

it) Clorporsti~ wg~0

0

12) Tdl,',kkV -... ........ ..

32

.210 16

3) ".1q.!LChmdtWt*&

.. ......................................... 173 5W

41..... ................................. ............. . . .... ...... 3-260

911,

5~ '.

ag~ -9~

(6) 2,1514 85

Nos (1) (,) SO.W .........................

F.~ br.1.W...... 29 io

(9) Vok-n, (10) :::*::, 771

5

*,:**::,:,::::::::::

* D~ . .... ..

Iw

112 B.-Iont ft 1790

9

6703

C=rv...... ...................... .......... .. ........ ...

7

MAUW-C-I ......... .........

0

00

250

EVloym tundd p-n tn-s ........... ...........................

0

W. org.................. 47

iA= .19~ 24

2

21 k'V -........................ ............ ..........

2

0

'22) EMPWW ii.Wity in-I ...........

- ..............................

10,

0

MI, 11-1-- -nd -pn1-i---- nbudSona ..............................

0

.111.

COOPIInItnnI hCMPItWMR ............................... .................. ........

WIII) -"`*` or"'

4

0

621 I='=OP Or9& -&-.0"MUM-Oduc

M-.W d-to....................... 13

0

tiou." Otina, M.P enti ZM5 431

Tow ............................................................................... ".173 I'M

-Appkmbon wintoonni by topat- &W tailtreW fisnish recatired rdonnoWn.

0

14

2.M2 .03546 M0

157

IN0

107

170S3

n]

19AN

Tobid

3W

45.292

4,368

7D6

2,62o

3.lw0

677

to70M

4'2a

IsI0

78

is

3,0n

"An

Table 22-4nternal revenue collectlons, costs, employees and U.S. population

R.W VOpsratft TW

A-9. positions nIsit-c!

Wits TAW "'o"n" Flood Offic.

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

M (8)

69,919,9w.ni OM 10,0M 4211.11D 51.411 2.707 0,70.

................ 278,~.278 65,208.692,"

0

:42 ~65931 now WOOD Z675 .8,215

low.. ............................ M.894,710 75,112M9,000 W.W3 -71 SOM 2,583 4B.M

1957 .............................. W5.W7,014 80,171.1117AW

w

1

71:1 .0616 51.~ 2.02 0,532

low .............................I W7,,428,7119 79 978 476.~

0

42 17.W 157.33 $0,810 2.M 47.W7

1959 .............................. 355.460.2211 79:797.97ZEICRI Q.. 177.M ~.M 51.220 2.969 48,257

363

.735,359 91.7`74,8132,1123

0

111067~ 50796 51.0,17 2,910 48137

4 o: '. W:69 513.91 W.206 3.042 W.'"

1962.: I ................... 4W13,62OWS-020 Q9.*i(),W9.246 0~47 Iss.536 53309 56,"l 3.01 63,080

SM.804.314 105,925.395251

0

41 $9,242 WG:74 59.71, 3,657 N.Ou

,9N.. U9

'

0 131 112,M,257,115 0.49 Iiiisint 585.03 6"M 3,Wo 57.220

I

M

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

597

1

.41 114,4N.M,721 0.52 IWX3 550.95 WADS 3.60, 58.217

INS ..................- Mwl.., ;28879.961.142 0.48 XWO 65568 63 5011 69,

IM7 .............................. 067.0110295n 48:374.814.552 0.45 98:712 746:68 0:90

3

SW

6ZM

IM 699,19C),304 153.30,8417.665 O.a M,~ 765.48 67.574 3.067 63.607

two ......................... 768,785.475 187,919,669.808 O.Q 202.677 927.19 60,004

3.

862 62=

ON159,1W 195,72ZM,497 of 0 2N.85 955,31 wim 4,103 (14,5111)

i9I,U7.I08,IW

11,

207.053 00.63 W,972

4

.3M 64.014

107 27 3W,411 209.855,735,878 0.54 WUP 4.134 U.115

1973 1974 ..... .. .. .. .. ... 62.'66j,945 M7,71172U.0W 0.49 21OVI

0 ;-01OW4131 74:170 4.505 69.665

I 1,312,11N.661 M.052.253.663 0.9 211.901 128.92. 75,921 4.310 71.611 1 293.en.725.772 22135% 075N BZM 4.Wl n.806

976 1:W7.311M =5ig.M.922

w 142 1j,,I()6A4 M.264 4,7M 79.02 5

I.

71:MB' 358,139.416.730 0.50 217:320 6479 83743 4.9114 78749

.78

"

9432.1292117~ 3ninit,M= 0.9 MIM 65:329

4

'919 W.410

1979.............................

2.

118.186276 41)(3,A12.105.013 0.46 220M 2.MA2 86.168 4.975 81,190

I

M........................II 2,280.15M.622' 610,375.273MI

0.

" 2235i3 2,325.N 87.~ 6.11, 02.350

IMI .............................. 2.MS,468,704: 606,799.120.&10 041 225.865 2.6811.55 86,156 5.110 (11.046 1M2 ............ 2:=:31"n: 12.7~2.1:,l .2:111 0 MZ634 Z717.75 SZO57 6 77759 5 70~40' '983 ........... 2

so,

0.47 234.075 267066 83 W51

4

084 ............ 3.279,067,405' 680,47522PAS3 0.48 237,051 j8i~.w 87:035?

4 IV 82,7191

'TNs fiMo MWwb acWW IRS opm" oosm from Wit yes, 1975, adarve of roinAxnal" roceind I- OMM 8goncies flit

pedMmd. Whits the OpoinK oDst fiMm ftx fiwW Mts Vv it, 1975 MayM scInlo~ Mckdo rMnOxserraft. ftW

MMM an," ard do not BW the cost tqLMM CDkM 3.

-Ecmmic BwWmdm VoWw overop poshmIns Vduded in 1972. 1973 .4 1974.

-Federal GrOM Pnigram inonago Posbo, indUded in 1974, -1972 S#MW by 3,M averago posib,,n, to rd8d dis AT&F ftWW-J* 1972. AT&F h.WW in years 1955-71. -EWsn umg. posibm insistoned to offim of tno Secretary m 1965. T-V inionage powbons transtwed to offro of the Societary in 1953,

2MeVwdobgy to coW werage postim reaknd ints adMsW in 1964 UD confiInn to Offim of PonsItintil Manspritenit onsinctum. 1983

verap posts" nisiaod also

- sdpwW tor -parobildy.

Table 23-Costs incurred by the Internal Revenue Service by activity

(in thousands of dollars)

Apprapd.tIon by WtMty

ToI,II Psnn,nnsl COMP"Bation

sinj O'hII,

1983 1984- IM iW. IM 19114-

T-I

I. 2.914.1s. ."5.630 2,221.514 Z41SX25 768,521 078.713

Obhgat-s agahwt ........................... 2.968.526 4.279M 2.206,519 2,4W.IW 762,07 674.881

lIshinsi, svII int,mInsIn,

TftIl ......... ........ In.0 "'Iso 97AW 74.?

S 31.012 23.375

E. ................. **"**'** 8.824 6.352 6416

4

957 2.,14)8 1.305

,.~ W,t =1, ............ ................ QN5

- 30,791- 9~254

-

Mann-

_

-......................... 79,211 91,008 59.861 eo.an 19,3W 21.980

Pro"Osing W,

TtAsi OW462 89D.M3 612,071 495,67. 0,.", M"Go

R.U-s U6.485 09.421 382,406 ~46.301 144,019 13 24 120 .................... 1 55317 M.M 41,337 49,573 1 .900 151.Ug

T~M........ ............................. 232:M

- 89,328

- 11=2

E"nonatton sni app,,id,

Tout

5 16 174,041 220.

............................................... .. ................ 1,030257 1,256.433 90

:1,

012151

E.-~.............................. ...... .......... 958.925 1.025.61, W2

W 8". W.17 WJW

A,peal. E.", nd

.. _s_o,. ........ 121,332 IW,391 102,666 127,197 18.666 23.1111

9D.43

- 73.718- 16,713

1-up"on, CoMcbm~ taw"s, W~

TOMI ..........

;~;W............................................. 845,M 1,02..131 690M 767,707MW 2M.M

T. f.W ............. 172.619 2U,135 138:7~

5,

7.

33. 25 45,391

......................... 529,416 GN,140 430,872 477:477 se,~~ 126672

T ....................

- 148.293

- 04,386

-E-P-Y- pl- orp-.- .................. 80,039 - 65,245 - 14.1.W~- -, ..g. ............I- 63,653 67,5U 56.053 57.190 7'soo -E.-I 10,36,

R~-,We obilpfl- tolsi-............................. Osn 16,471 14.916 12.642 4.M. 3A"

F-I1 yoor 1984 appropriatw SnCbme

~ nvdrhod to rGOW the rmpnizabon

d 1982.

70 71
Table 24.-Costs incurred by the Internal Revenue Service by office

(in thousands of dollars)

Inewrial-orrIot,. MOrtin or niglai,

TEqijaii"w" 0~

A~ Total. Ir"annial R.- S'n"Wa .....................................................

Nwiere, ON-....................................

N~Afl..........................................

M~Abwri ............................................

so~aa .............................I1 -11 :::::: *'.' -- -, "..-- '.

- "..

cor.. ....... 11.1 ...............................

III.......................II........... ...........

saL,,nvnIiA ............ ............ ...........I ..........

westarn. . . . . .

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

Rea""" . .. . . . . .

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

inspoceern.

une.. ... . .. .. ..

IRS D..C.. .....................:: .:: ::: :........................ ...........

a. R.10-1 Wdd.4 diarrk"

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

M06AILantic..................... .................. .

soichaw" . ...... ..............

carneal . ..................................................

Midivairl ........... ............. ...

so,on,vaa, .................. I.... ..................

VV aw.....................I............... -1- ..........

cD.~

N~Aflanrtle jy'~ ot""'

=UM............................II.......................................................

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

ar.*Jyn ................................. ..

Buttalo... ........................... ....................

Ek-i.. . ..... . .... .. ... ....... ... . ......

1-taraord ... ..................................................... .................

MwnwMen ............................

~h............................................

Providence, ...............

Woo,tiaven Service Centel ................ ...........................................

ate"aiinitc ~

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

Foreign0aw.........................-

N-~.......................................... .... -

PhIladelpha ............. ........ ..

plete".0- ...-- .. ..- .. ... . ... . . ...... . .... ..............................

Rclunionxi .................................... ........... .............................

Ining-

.W~Aflwvtc R.QJ- -..W.. ............. . ... ... ..

F1111.6.0hi. Sannioe C-1. ................. . ...... ........................ ..........

"c""i AItw,. ... .....................

jec- ................. ................. .............

iWincrivIole.. ................................... ......... ...............

NaahvOW ......................................- ........ ... ..--

S~I Region -rudoeel owning ..................................

A- SC............ ...............

Meirchis Sence Carter ............ .................

Careaw

C--fi .............................................................. ... .. ..............

C$avaiano ..............................

C-W ..........................

Inaianap~ ....................... .. ... . .. ... ... ...

Lo`.vf`veIaI ..... .. . ... .. .. . ........... ............

- ................

P-=9...........

..

C="" 17=:t.. .......................................... ..........

-

41) (2) (3) (4) (6)

3,n5.54111 2,415.11N 100,37SU 623 Get. Is

750 Be ", V",

is:023 "5.127

374:5071 32356. 33 4,956 39,516

270,107 211.812 from 4:1 U,732

325,~ 270625 13

.

0,1 35,124

2

71 9:450 3.

3 238 M:30 U2 75 01,338

M,769 232,317

10,

1502

.

~7 21.965

337.343 288,174 14,292 6.453

2 424

5025118 427.680 19.516 8'ot7 47.325

78:5"

7.

W2 zom3

52.883 1311,

4'

716 .IN .06"

32112 27:~ Z658 23 1,2511

20:323 10.173 72Q 9,376

38,M2 32.382 247 W7 5,166 1

425 10 781 2,1 5,1

2 'D5

'4:N` treat 455 2,068 2:320

1"99

S.

756 1,257

W 2.W

~'3.1' ::1 71 so I'M

M7W

'.'

14 ;:n, I.-

15952 Q'SM 1,250

1

21.,u 13,259 2.579 2:1122 2" 1:" !1 474

10. 5 9.516 57 78 6413

5151 318 2. 3M

42:3'M5 W:685 1.205

4 IN

45,595 41.665 Sao 735 21306

26 356

22 409 1,078 176 2.72

3,318 2:815 176 28 no

21,11

2:'

8951"

I"M

81:.~ 74545 1,221 329 5,M8

5.018 4.6610 MS

22

15,

6.4M 5,931 220 25 31),E)

A'-

'12

- 42

46,779 XODD

3,0

397

8,

M

69.433 47~699 3M 482 'O'Boa

.113

1

:024 425 ~6

':'2

far i 21 17301 2M

:

08171 51.975 1.555 587 2.173.8

43370 39,362 I'M MI 2399

Eklii X-~ 795 129 1410

2':'

2218, I.OM

224

2.179

5 We 1,71

10 92 299

M W7

10

1So

450

- .0 10

47.253 39,289 302 271 7,301

4'

Me 37:1 2,M8 966 4,,111()1I6:7.5 1 14741

M no 7W

.337 10.076 576 226 459

M,431 23.010

1.553

',5 1,433

11.193 9,5927 305 &1(1

70:S41 26 59 4M 3.4U 1.177 6:2~

WO M593 1,467 5N 2,62

569

- Mi-a

52, 57 42.799 308

M

51

50,483 41.967 U2 474 7:700

32971 29.1. 1,248 270 2:1

36:MO 32,12512 286 2705

52239 45:'111 2:41

29:060 24

'.~17 1~32 3:IM

0

3

1

2

881

I

':'

Q we 9M

M '.M

.438 0:117 622 140 567

491

- `,W)-a

46,584) 37.476 521 476 8,107

Table 24-Continued

(In thousands of dollars)

Int--off-, diatran. meT,

Traval

.Wn

Eq.4.

-1

atef

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

..........I-- .... I.

DM.......................................................................................

Faroo .......... ............................................................................. M.. ......... --- ............... .........................................................

Onnene .......... .............................. ....................... --........................

St. ................ .......................................................... ................

St. P.UL.............-............................................................................

=d- ....................................

--- ....-

R

tralo. eanvng ................................................

Kanns City=Cant. ....... .......................................................

6.~-t

Ale,............... .............. ................... ........................

A-rc3cyon

Dallas. ............................................ D....................................................... .... ................................. ...................................... .......................................................

UM. Roi~ ................................ .......................................................

Nev, On... ............................. .......... ............................................

faktahavne Oty .......................... ...............................................

WM,vtf, ....................... .............................................................

S=A S=C, ........ .... W--

A- g.--- .......... ...........

Sol. ............... ...........

Hel. ........... ............. ................. ...................

Hon.kA, .......... ......................................................................

Lag- N,.1

::~:: :*:::~:*: :*, ***** ' * "' '

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

Ponta no.......................... ........... ...................

I :W1--q .. .. .... . ...

Rare ...............................-- ................ ..................................

Secrarnento .. ..................................... .....................................

Sent ~. "Y ............. ............................... .................................

So.F. .............. ..........................................................

SanJ........ .............................. .......... ....................................

S.. .............................................................................................

WF,::t.mS:".n cannaftea.va no ............... ............................

ogeen S-. Center

(1) 42) (3) (4) (3)

4.0115 3.W2 331

6 1"

76,472 89,857 2.3W UO SAM

13,616 11,777 814 67 ON

4.202 3,577 3277 is,

21.0,16 10,00 855 75 ",,m

9,610 8,567 430 39 574

33.1n NMI 11~ 153 2.931

24.521 21.991 1,030 82 ,.is

13,0130 'I'm "a 24 522

"N

- 477

-

53.5" ..me 33,1 2" 8.321B

7,131 6,101 373 67 290

oe m. 25 1.353 241 1..6

:"95 4.017 51, 34

66734 W.1 18 2,618 864 4,OU

28:

1

61 24.25D 1.337 3n 2.268

..No 3B.062 1N2 434 3,0110

12.U. Muff 707 68 815

24,225 21,02a 1,355 145 1.697

22.967 20.449 1,125 137 1.276

14.683 13.174

m so 6"

So. 63- 611 21

901 57.569 .2

IW2

'a.048

8.736 7,U9 676 44 607

GNO 5,745 386 83

w

5'.17 4.708 3M 75 240

B,W2 7.970 36, 72 4W

47,877 42,1186 2,210 .In 2.346

W'.8 71.377 2.556 70 5,752

;7 857 15,555 753 In 11383

7.735 15.132 Bor 114 1.608

12.367 10,626 589 132 I.oAo

21,162 18.236 1.243 454 1.2n

10,259 9.167 52o 60 512

5o,13i AN I'"o 3611 Am

26.~ 22,.Ie "5" on 1.406

31,502 27,3D3 1,479 295 Z,125

70- 739- 24

7joN 60195 519 42e 11,85" 6 5N 5"W10 601 4a 6.245

Note: Rainaururrierits we indLiled in fic ibm figuin. Inalivikatil no= my net add to total b"un of notinding.

Table 25.-Personnel summary

A-,r NU11==. at

i,oioirtlan wiel typs

SavvIee to. ........................................................................................

p........................ ............. ...................................................

Tarroonary-~........ .......... -- ....................................................... .

Hat"ovial Offloa . ........................ ..........................................................

Raia-I ffl~ ..................................................................................

g:"Poemaing. opereacris .................................................................

Havenva 0.......

T= .................... :.................

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

--nIs..........................................................

T. .....................................

O'ne, .......... ............ . .

.... ... ..

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

E-oc

_.-or nparibrall.................................................

EP/rO

Other ..................

Appeala .......................... .................... .......... ............

Appa." oriceri ............................................................................

AuCkar$ ............................................................................................

'r.O"W -- ................................... ................................................ F.. ..........................................................................................

0,S..6.1a...... ......................................... ..........................

Ex-mve

Manaiii

R-

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

-

Cavenwanac, -=7

Coi,an~alI...........'

Inateac,tor, .................. .............................................................................................

1283 IM IN3 im

".In W-Mil W.IW 95.749

79.890 83,516 01.539 86,508

4.306 4.693 8.569 92,11

4.M,1 6455 4.472 611"

79.722 BZ"3 M.M 90.0"

20AM 21.505 21.45M 25.112

15.7" '..W 17."2 16,2"

7.296 7.527 7,684 7,492

8.502 8.695 9.598 8,7%

3,7211 4.1" 51T 4,8"

605 &U 54 so

837

1.

036 980

1.

231

2.376 UN 3,610 3."2

23.061 23~934 23.7U M493

13.5&3 13.~ '3,3'a 14.167

3,791 3.459 3.680 3,371

6.307 7,070 6,696 7,955

1,737 1,11,12 1,769 11.1151,

1.101 1.307 .,u I.Q3

636 05 555 556

2,IM 2= 2=2

so, 1.031 955 1.051

1" 173 149 1" M 930 are 1.057

3.8115 4,102 4.CV 41,392

2,668 2,790 2,717 Z067

1,197 1.372 1,310 1.525

lie 115 124 in

2441 2,123 Z.. Z592

3.9n 4,483 4.250 4.827

3A" 4,0112 A'I" 4=1

Z314 2.418 2.474 Z4n

IM! OU "IM

Note: Rearitminiannerm; wo induawl

~in thermabkove

=

9-adjuwaa in 1984 re confornn to Once of Persenrat Mamgwraint instrixtions. 1983

,Me,cdWW

a

""'t

average

M]nMdgUedMPDSNaWbDMnal.aCboz~Mdp"

M.Cenjwdarnd1adDoW.C~Oe.MPWWNA,ty.

72 73
Conunissioners of

Internal Revenue

Office of Commissioner of Internal Revenue created

by Act of Congrm July 1. 1862.

George S. Boutwell

Massachusetts

July 17, 1862/ March 4, 1863

Joseph J. Lewis

Pennsylvania

March 18, 1863/ June 30, 1865

William Orton

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 Pleasanton

New York

Jan. 3, 1871/ Aug. 8, 1871

John W. Douglass

Pennsylvania

Aug. 9, 1871/ May 14, 1875

Daniel D. Pratt

Indiana

May 15, 1875/ July 31, 1876

Green B. Raurn

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

West Virginia

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, 19010

John W. Yerkes

Kentucky

Dec. 20, 1900/ April 30, 1907

John G. Capen

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 Camfina

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

David Burnet

Ohio

Aug. 20, 1930/ May 15, 1933

Guy T. Helevering

Kansas

June 6, 1933

/ Oct. 8, 1943

Robert E. Hannegan

Missouri

Oct. 9, 1943

/ Jan. 22, 1944

Joseph D. Nunan, Jr.

New York

March 1, 1944/ June 30, 1947

George J. Schoeneman

Rhode Island

July 1. 1947/ July 31, 1951

John B. Dunlap

Texas

Aug. 1, 1951/Nov. 18, 1952

T. Coleman Andrews

Virginia

Feb, 4, 1953/ Oct. 31, 1955

Russell C. Harrington

Rhode Island

Dec. 5, 1955/ Sept. 30, 1958

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/ Feli 26, 1977

Jemme Kurtz

Pennsylvania

May 5, 1977/ Oct. 31, 1980

Roscoe L. Egger, Jr.

Indiana

March 14, 1981

The following were Acting Commissioners during

periods when them was no Commissioner holding

the office:

JosephJ Lewis of Pennsylvania

from March

5 to March 17, 1863

JohnW Douglas of Pennsylvania

from Nov. 1, 1870, to Jan. 2, 1871

HenryC Rogers of, Pennsylvania

from May I to May 10, 1883, and from May

I to

June 4, 1907

JohnJ Knox of Minnesota

from May 11 to May 20, 1883

Robert Williams; Jr. of Ohio

from Nov. 28 to Dec. 19, 1900

MillardE West of Kentucky

from April 12 to May 26, 1921

H.F Mires of Washington

from Aug. 16 to Aug. 19, 1930

Pressly R. Baldridge of Iowa

from May 16 to June 5, 1933

Harold N. Graves of Illinois

from Jan. 23 to Feb, 29, 1944

JohnS Graham of North Carolina

from Nov. 19, 1952, to Jan. 19. 1953

JustinF Winkle of New York

from Jan. 20 to Feb 3, 19S3

0. Gordon Delk of Virginia

from Nov. I to Dec. 4, 1955, and from Oct. I

to Nov, 4, 1958

CharlesL 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

HaroldT Swartz of Indiana

from June 23 to Aug. 5, 1971

RaymondF Harless of California

from May I to May 25. 1973

WilliamE Williams of Illinois

from Feb, 27 to May 4, 1977. and from Nov. 1, 1980,

to March 13, 1981

74 75
National

Office

Principal Officers of the Internal

Revenue Service as of Sept. 30, 1984

Commissioner

Roscoe L. Egger, Jr.

Deputy Commissioner

James 1. Owens

Assistant to the Commissioner

Stephen R. Kroll

Donald L. Korb

Assistant to the Commissioner

(Equal Opportunity)

Hardi L. Jones

Assistant to the Commissioner

(Legislative Liaison)

Tom E. Persky

Division Director.

Legislative Analysis

Damon 0. Holmes

Assistant to the Commissioner

(Public Affairs)

Stephen D. Hayes

Taxpayer Ombudsman

George A. O'Hanion

Assistant to the Deputy Commissioner

John E. Burke

Inspection

Assistant Commissioner

Robert L. Rebein

Deputy Assistant Commissioner

E. Derle Rudd

Division Directors:

Internal Audit

Erwin Sobin

Internal Security

William E. Mulroy

Data Processing

Associate Commissioner

M. Eddie Heironimus

Computer Services

Assistant Commissioner

Thomas J. Laycock

Deputy Amistant Commissioner

Daniel N. Capozzoli

Division Directors:

Hardware

RichardW Marsh

Management Systems

RichardT Miller

Planning and Control Staff

Donald E. Curtis

Software

Walter A. Hutton, Jr.

Returns and Information Processing

Assistant Commissioner

Stanley Goldberg

Deputy Assistant Commissioner

Carolyn K. Leonard

Division Directors:

National Computer Center,

Martinsburg, W.Va.

Robert E. Wenzel

Program Planning and Review Staff

Ophelia W. Burton

Returns Proc,erising and Accounting

FredricF Perdue

Statistics of Income

Frederick J. Scheuren

Taxpayer Service

Walter M. Alt

Operations

Associate Commissioner

Philip E. Coates

collection

Assistant Commissioner

Larry G. Westfall

Deputy Assistant Commissioner

William M. Wauben

Criminal Investigation

Assistant Commissioner

Richard C. Wassenaar

Deputy Assistant Commissioner

John M. Rankin, Jr.

Examination

Assistant Commissioner

Percy P. Woodard, Jr.

Deputy Assistant Commissioner

Frederic P. Williams

Employee Plans and Exempt

Organizations

Assistant Commissioner

S. Allen Winborne

Deputy Amistant Cornmisirloner

Robert 1. Brauer

Division Directors:

Employee Plans Tiechnical and Actuarial

Ira Cohen

Employee Plans and Exempt Organizations

Operations

Billy M. Hargett

Exempt Organizations Technical

Joseph A. Tedesco

Pblicy and Management

Associate Commissioner

Norman A. Bolz

Human Resources

Assistant Commissioner

Dominick J. Lantonio

Deputy Assistant Commissioner

Orion L. Birdsall, Jr.

Division Directors:

Director of Practice

Leslie S. Shapiro

Personnel

PhilipG Brand

Tax Administration Advisory Services

Douglas& Ormerod

Training and Development

Stephen J. Meltzer

Human Resources Technology Staff

Ralph C. Reeder

Planning, Finance and Research

Assistant Commissioner

John L. Wedick, Jr.

Deputy Assistant Commissioner

Walter E. Bergman

Division Directors:

Finance

JosephF Kump

Planning

John T. Blank

Research

Frank M. Malanga

Support and Services

Assistant Commissioner

Kenneth G. Rivett

Deputy Assistant Commissioner

Alan A. Beck

Division Directors:

Data Center,

Detroit, Mich.

James E. Daly, Jr.

Centralized Services

DavidV Swann

Disclosure and Security

Guerry G. Norte

Facilities Management

Richard E. Simko

National Office Resourres Management

Suellen Plover Hamby

Tax Forms and Publications

Edmund 1. Goldwag

76 77
Regional Central Region

and District

Officers Regional Commissioner

James D. Hallman

Assistant Regional Commissioners:

Collection

John 0. Hummel

Criminal Investigation

Larry R. Hyatt

Examination

DonaldL Stewart

Resources Management

Billy J. Brown

Data Processing

CharlesF Jones

District Directors:

Cincinnati, Ohio

James J. Ryan

Cleveland, Ohio

Everett Lnury

Detroit, Mich.

Charles A. Parks

Indianapolis, Ind.

Not D. Williams

Louisville, Ky.

Raymond L. Rizzo

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

Assistant Regional Commissioners:

Collection

Leroy C. Gay

Criminal Investigation

Willard M. Cummings

Examination

Regina M. Deanehan

Resources Management

Vacant

Data Processing

Fred R. Endrikat

District Directors:

BaltimoM Md.

Teddy R. Kern

Foreign Operations

Thomas J. Clancy

Newark, N.J.

Cornelius J. Coleman

Philadelphia, Pa.

Charles E. Roddy

Pittsburgh, Pa.

Thomas L. Davis

Richmond, Va.

Gerard R. Esposito

Wilmington, Del.

Clare Shy Winter

Director, Philadelphia Service Center

Norman E. Morrill

Regional Inspector

Benjamin J. Redmond

Mithrest Region

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

Data Processing

JohnT Ader

District Directors;

Aberdeen, S.D.

ThomasI Yates

Chicago, III.

J. Robert Starkey

Des Moines, laws

John Edwards

Fargo, N.D.

Woodrow D. Malone

Milwaukee, Wis.

Lawrence M. Phillips

Omaha, Neb.

Mitchell E. Premis

Springfield, 111.

Ira S. Loeb

St. Louis, Mo,

Robert A. LeBaube

St. Paul, Minn.

C. Dudley Switzer

Director, Kansas City Service Center

Ray D. Clark

Regional Inspector

JosephF Jech

North-Atlantic Region

Regional Commissioner

Charles H. Brennan

Assistant Regional Commissioners:

CoBection

BrianR McMahon

Criminal Investigation

BruceV Milburn

Examination

Robert E. Mirsberger

Resources Management

William H. Elbe

Data Processing

Francine Crowley

District Directors:

Albany, N.Y.

Edwin A. Kelleher

Augusta, Maine

William E. Dosedio

Boston, Mass.

John D. Johnson

Brooklyn, N.Y.

John J. Jennings

Buffalo, N.Y.

MarshallR Cappelli

Burlington, Vt.

Joyce Weitz

Hartford, Conn.

James E. Quinn

Manhattan, N.Y.

Pete J. Medina

Portsmouth, N.H.

Francis S. Miceli

Providemm, R.I.

Malcolm A. Liebermann

Director, Andover Service Center

Joseph H. Cloonan

Director, Brookhaven Service Center

Bobby G, Hughes

Regional Inspector

DanielF Schiller

Southeast Region

Regional Commissioner

Thomas A. Cardoza

Assistant Regional Commissioners:

Collection

Conrad L. Clapper

Criminal Investigation

JosephT Pagani

Examination

RonaldW Kirby

Resources Management

HermaI Hightower

Data Processing

Henry E. Leech, Jr.

District Directors:

Atlanta, Ga.

Michael J. Murphy

Birmingham, Ala.

Philip J. Sullivan

Columbia, S.C.

Donald L. Breihan

Greensboro, N.C.

Frederick C. Nielsen

Jackson, Miss.

Sylvia H. Wren

Jacksonville, Fla.

MerlinW Heye

Nashville, Tenn.

Alvin H. Kolak

Director, Atlanta Service Center

William Ek Hartlage

Director, Memphis Semim Center

Raymond P. Keenan

Regional Inspector

DaleW Gardner

78 19
Southwest Region

Regional Commissioner

Richard.C. Voskuil

Assistant Regional Commissionem:

Collection

GeraldE Swanson

Criminal Investigation

Glenn E. Shepard

Examination

Robert E. Dais

Resources Management

James A. lindsey

Data Processing

Henry H. Philcox

District Directors:

Albuquerque, N.M.

Francis L. Browitt

Austin, Texas

Gary 0. Booth

Cheyenne, Wyo.

Michael J. Kelly

Dallas, Texas

Glenn Cagle

Denver, Colo.

Gerald L. Mihlbachler

Houston, Texas

Arturo A. Jacobs

LJttle Rock, Ark.

WilliamF Barlow

New Orleans, La.

Jack P. Chivatero

Oklahoma City, Okla.

Howard C. Langley

Wichita, Kan.

Clarence M. King, Jr.

Director, Austin Service Center

G. William Grabo

Regional Inspector

PaulF Kearns

Western Region

Regional Commissioner

ThomasR Coleman

Assistant Regional Commissioners:

Collection

WilliamI Bridges

Criminal Investigation

Peter J. Rurnore

Examination

Richard S. Wintrode

Resources Management

MichaelV Dolan

Data Processing

Robert J. Kensinger, Jr.

District Directors:

Anchorage, Alaska

JohnL Carson

Boise, Idaho

William M. Jacobs

Helena, Mont.

John C. Wendorff

Honolulu, Hawaii

Harold M. Browning

Laguna Niguel, Calif.

Robert M. McKeever

Los Angeles, Calif.

William H. Connell

Phoenix, Ari7-

Prescott A. Berry

Portland, Ore. I Blair Evans

Reno, Nev.

Robert G. Potter

Sacramento, Calif.

Raymond A. Spillman

Salt Lake CiM Utah

Carol M. Fay

San Francisco, Calif.

Michael D. Sassi

San Jose, Calif.

ElmerW Kletke

Seattle, Wash.

Michael J. Quinn

Director, Fresno Service Center

Theron C. Pohvka

Director, Ogden Service Center

Dominic E. Pecorella

Regional Inspector

Kenneth A. Thompson

Chief Counsel for the

Internal Revenue Service

Walter H. Smith/1866

William McMichael/1871

Charles Che,i;1ey/1871

Thomas J. Smith/1888

Alphonso Hart/ 1890

Robert T. Hough/1893

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 Johnsan/1920

Carl A. Mapes/1920

Nelson T. Hartson/1923

Alexander W. Gregg/1925

Clarence M. Charest/1927

E. Barren Prettyman/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. liause~r/1961

Sheldon S. Cohen/1964

Mitchell Rogovin/1965

Lester R. Uretz/1966

K. Martin Worthy/1969

Lee H. Henkel, Jr./1972

Meade Whitaker/1973

Stuart E. Seigel/1977

N. Jerald Cohien/1979

Kenneth W. Gideon/1981

Fired T. Goldberg, Jr./1984

The following were Acting Chief Counsel during

periods when there was no Chief Counsel holding

the office:

JohnW Burrus

from March 2, 1936, to Nov. 30, 1936

MasonR Leming

from Dec. 6, 1951, to May 15. 1952

KennethW Gernmill

from June 11, 1953, to Nm,. 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. 5, 1964

HermanT Reffing

from Jan. 19, 1957, to March 13, 1957, and from

Aug. 31, 1959, to Sept. 20, 1959

LesterR Uretz

from April 1, 1966, to April 11, 1966

Richard M. Hahn

from Jan. 20, 1969, to June 25, 1969

LeeH Henkel, Jr.

from Jan. 16, 1972, to June 11, 1972

LawrenceH Gibbs

from April 17, 1973, to Oct. 19, 1973

CharlesL Saunders, Jr.

from Jan. 20, 1977, to April 15, 1977

Leon G. Wigrizer

from April 16, 1977, to .[one 23, 1977

Lester Stein

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

EmoryL Langdon

from Feb. 3, 1981, to March 29, 1981

Joel Gerber

from May 28, 1983, to March 17, 1984

Note: From 1866 to 1926, the chief legal officer for the

Internal Revenue Service was knmn as the Solicitor. For the

next eight years, 1926 to 1934, he had the title of General

Counsel for the Bureau of the Internal Revenue. Since 1934

he has operated under the title of Chief Counsel.

80 81
Principal Officers of the IRS Office

of Chief Counsel as of Sept. 30, 1984

National Office Chief Counsel

Fred T Goldberg, Jr,

Deputy Chief Counsel

V Jean Owens

Assistant to the Chief Counsel

Jerome D. Sebastian

John H. Menzel

Special Assistant to the Chief Counsel

Mark A. Koller

Assistant to the Deputy Chief Counsel

Ronald A. Glaser

Division Directors:

Appeals

Howard T Martin

Operations

Joseph H. Hairston

Associate Chief Counsel (Litigation)

James J. Keightley

Deputy Associate Chief Counsel

(Vacant)

Special Litigation Counsel

Stephen M. Miller

Special Appellate Counsel

Daniel E Folzenlogen

Litigating Division Directors:

Criminal Tax

William A. Goss,

Disclosure Litigation

Peter V. Filpi

General Legal Services

William E Long, Jr. (Acting)

General Litigation

Arnold E. Kaufman

Tax Litigation

Robert P Rowe

Associate Chief Counsel (rechnicall)

Charles M. Morgan, fl]

Deputy Associate Chief Counsel

Peter K. Scott

Assistant to the Associate Chief Counsel

Martin 1. Slate

Principal Technical Advisor

John L. Crawford (Acting)

Senior Technical Advisor

David E Dickinson

82

Technical Division Directors:

Corpomtion Tax

John W Holt

Employee Plans and Exempt Organizations

Jonathan P. Marget (Acting)

Individual Tax

Mario E. Lombardo

Interpretative

James F Malloy

Legislation and Regulations

George H. Jelly

I

Regional

and District

Officers

Central Region

Regional Counsel

Clarence E. Barnes, Jr.

Deputy Regional Counsel (Criminal Tax)

Gerald W Fuller

Deputy Regional Counsel (General Litigation)

Charles M. Layt n

Deputy Regional Counsel (lax Litigation)

Robert A. Roberts

Assistant Regional Counsel (General Legal

Services)

John A. Freeman

Regional Director of Appeals

Claude C, Rogers, Jr.

District Counsel:

Cincinnati, Ohio

Conley G. Wilkerson (Acting)

Cleveland, Ohio

Buckley D. Sowards

Detroit, Mich.

Charles S. Stroad

Indianapolis, Ind.

Ross E. Springer

Louisville, Ky.

Ferdinand J. Lotz, H]

Mid-Atlantic Region

Regional Counsel

David E W, ston

Deputy Regional Counsel (Criminal Tax)

Richard A. Francis, Jr.

Deputy Regional Counsel (General Litigation)

John G. Kissane '

Deputy Regional Counsel (rax Litigation)

Robert W Lynch

Assistant Regional Counsel (General Legal

Services)

David J. Markman

Regional Director of Appeals

Nelson A. Brooke

District Counsel:

Baltimore, Md.

Herbert A. Seidman

Foreign Operations

Marlene Gross

Newark, N.J.

Edward H. Hance

Philadelphia, Pa.

Charles FF. Carroll

Pittsburgh, Pa.

Donald W Howser

Richmond, Va.

Marion B. Morton

Washington, D.C.

Thomas C. Morrison

Midwest Region

Regional Counsel

Dennis J. Fox

Deputy Regional Counsel (Criminal Tax)

Harold L. Cook

Deputy Regional Counsel (General Litigation)

James H. Martin

Deputy Regional Counsel iTax Litigation)

Peter D. Bakutes

Assistant Regional Counsel (Generul Legal

Services)

(Vacant)

Regional Director of Appeals

Donato Cantalupo

District Counsel:

Chicago, 111.

Denis J. Conlon

83

t
Des Moines, Iowa

Steedly Young

Kansas City~ Mo,

JamesT Finlen, Jr

Milwaukee, Wis.

Nelson E. Shafer

Omaha, Neb.

Ronald M. Frykberg

Springfield, Ill.

JeffP Ehrlich

St. Louils, Ma

Williarn J. McNamara

St. Paul, Minn.

RobertF Cunningham

North-Atlantic Region

Regional Counsel

Agatha L. Vorsanger

Deputy Regional Counsel (Criminal Tax)

(Vacant)

Deputy Regional Counsel (General Litigation)

Myron Levine

Deputy Regional Counsel (Tax Litigation)

Jay S. Hamelburg

Assistant Regional Counsel (General Legal

Services)

RobertF Hermann

Regional Director of Appeals

Eugene D. Alexander

District Counsel:

Albany, N.Y.

H. Stephen Kesselman

Boston, Mass.

Robert Ek Dugan

Brooklyn, N.Y.

Sumner

L Lipsky

Buffalo, N.Y.

John E. White

Hartford, Conn.

PowellW Holly, Jr.

Manhattan, N.Y.

Gerald Backer

Southeast Region

Regional Counsel

Jack D. Yarbrough

Deputy Regional Counsel (Criminal Tax)

Jack Morton

Deputy Regional Counsel (General Litigation)

RonaldR Campbell

Deputy Regional Counsel (fax Litigation)

RoyL Allison

Assistant Regional Counsel (General Legal

Services)

HarryG Mason

Regional Director of Appeals

RobertR Douthitt

District Counsel:

Atlanta, Ga.

Dean R. Morley, III

Birmingham, Ala.

Johna Harper

Greensboro, N.C.

Alan 1. Weinburg

Jacksonville, Fla.

Roy S. Fischbeck

Miami, Fla.

W. Preston White, Jr

Nashville. Tenn.

Richard J. Neubauer

Southwest Region

Regional 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 of Appeals

RalphK Shilling

District Counsel:

Dallas, Texas

Kenneth A. Little

Denver, Colo.

GeorgeG Young

Houston, Texas

Harold Friedman

New Orleans, La.

George H. Becker

Oklahoma City, Okia.

Walter 0. Johnson

Western Region

Regional Counsel

Benjamin C. Sanchez

Deputy Regional Counsel (Criminal Tax)

J. Richard Murphy, Jr.

Deputy Regional Counsel (General Litigation)

Fayette G. Taylor

Deputy Regional Counsel (Fax Litigation)

Richard A. Jones

Assistant Regional Counsel (General Legal

Services)

Robert J. Wilson

Regional Director of Appeals

RalphF Albrecht

District Counsel:

Honolulu, Hawaii

John

T Lyons

I~s Angeles~ Calif.

Joseph 0. Greaves

Phoenix, Ariz.

Roger Rhodes

Portland, Ore.

Henry R. Snyder

Reno, Nev.

S. Clay Freed

Sacramento, Calif.

Steven J. Mopsick

Salt Lake City, Utah

ThomasF Kelly

San Diego, Calif.

DonaldW Wolf

San Francisco, Calif.

James Booher

San Jose, Calif.

Lawrence G. Lilly

Seattle, Wash.

Richard J. Shipley

84 85
IRS Organization Chan

Department of the Treasury

I

Assistants to the

Control stoner and

Deputy Commissioner*

Fafiwail

loffice

I

Commissioner

Deputy Commissioner

[Assistant Commissiona

(Inspection)

r--- --ff-hrI1111Apdei

--------

Asaidiciale Committal nor

"I (Policy & Management)

Ass late Commissioner

(Operations),

Aeashem crandawarear

lCriminal 'naneatigatio.)

-Office of Inhestigabons

-Office of intelligence

-Office .1 Marring and

De,elopment

Aealexed committal-

(Exam"i -Office of District ~w-.

-Office of N,:ional and

International `,Wam.

-Office of IFtP

-

sonic, Conter

and S.,,arf P,.gahh,

-Office of Examination

Planning and Research

Awheleall Commissioner

(Whect-)

-OffI-f Maraq_t Planning

-Office of Field Onexatiore;

Office of Elahothal and

Research

Aselacind C. win-

(Emptom Plans &

"IOrganizathano

olelaid'u,

-Exempt O,ganizat,ons

Technical

-Empl.... Plan, Technical

and A.Walal

-Ennoo,.. Plan. and! Exempt

Orparnzations Ope,ationi,

[Fi.!d

En2

-e-ne,

86

Ainkident Ccernefailonar

fs~gipdat & sernoes)

-Faciliti. Management

-Cantratized SoMce3

- Docloeir. & Sect,rity

-National Off.c Raiduces

-Whavem.

Tax Fannie & Pubhcal-

-Def. Gan'.

sanitation Commissitewe

(I'lanning, Finance & Research)

obital...

-Finance

- Research

-Planning

Aeshromt lasione,

(11- R-...)

-P-n I

T., ing & Drnelopment

Tic,"Zimstratiori ~sdory

a--

P'"111pentornal S"lem

-Office of Directo, of intichce

flatillonal C.-hation-

_D1.1d.t Dinact.r.

(03)

I

Associate Commissioner

(Data Processing)

jueelecient commissed-

(Comi- Sandca.,

omailom:

Hand-re

soft'ahe

-Management Sy,tem

A.W.W. CmhftWdxaa~

Irlatten, and Information

prodox.in)

-fturns Rinceenning and

acco-ing

-Natonal complier contar

-Staieh- of Income

-Tandi.yor Som.ce

Chief Counsel

Deputy Chief Counsel

Associate Chief Counsel

(Technical)

Diatelare,

_C~ordorahdn T.

-Emodm=ns anif Exempt

Owoh."I

-Inxe,id.al Tax

-Le,wenor, ano Rego'hons

Associate Chief Counsel

(Utigation)

-Chi DWIW-. Tax

-D-1-he 1.11.9.1-

-General Legaf &-ices

-General Lh,gahoh

-Tax Lit,,.t.n

ApIdeall Di-ch

Oracei.h. DM-

-

Regionxil Inspection, M FE~E~~-_ 7

ol".-

'P.b .Afthre

L.gnW- anow,

Taxpa"r Ombudsman

Eq" Orninnunny

A-lowart ~xdmaa0adthein.DeNty Commithadma Comm-cone,

-0n,isions do - eadiat In -ydithict
Statistics

of Income

Library