1982 Annual Report

Commissioner and Chief Counsel

Intemal Revenue Service

Reference

Do Not Remove
Note:

Statistical data used in the text and 6bles of this

volume are on a fiscal year basis, unless otherwise noted. For example, data headed " 1982"

pertain to the fiscal year ended Sept. 30, 1982.

Graphs, charts and text figures have been

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

unrounded figures.

The Commissioner's and Chief Counsel's Annual

Report is produced by the Office of Public Affairs,

Room 11 12, Internal Revenue Service, I I I I Constit.ution Ave., N.W., Washington, D.C. 20224.

It is available from the Superintendent of Documents,

U.S. Government Printing Office, Washington, D.C.

20402.

1982 Annual Report

Commissioner and Chief Counsel

Intemal Revenue Service

I
Table of Contents

Introduction/4

Collecting the Revenue

Returns Received/7

Tax Receipts/7

Refunds/7

Earned Income Credit/8

Penalties and Interest/8

Presidential Election Campaign Fund/9

Combined Annual Wage Reporting/9

Child and Spousal Support Collection Program/9

Enforcing the Law

Examination and Correction Results/II

Information Returns Program/ I I

Unreported Income Programs/I I

Tax Shelter Program/I I

Tax Protesters Program/ I I

W4 Program/ 12

Fraud Program/ 1 2

Computer Assisted Examination Program/ 12

Large Corporations and Industry Specialization

Program/12

Windfall Profit Tax/ 12

International Enforcement/ 12

Industrywide Exchanges and Simultaneous

Examinations/13

International Meetings/ 13

Foreign Operations/ 13

Research to Improve Compliance/ 13

Automated Computerized Examination System/ 14

Collection/14

Service Center Collection/ 14

District Collection/ 14

Efforts to Improve Collection/ 15

Automated Collection System/ 15

Criminal Investigation/ 15

General Enforcement Program/ 15

Special Enforcement Program/ 16

Employee Plans/ 16

Exempt Organizations/ 17

Assisting Taxpayers

Write, Call or Walk In/ 18

Toll-Free Telephone Assistance/ 18

Walk-In Service/ 18

Problem Resolution Program/ 19

Disaster Assistance/ 19

Educating Taxpayers/ 19

Informing Taxpayers/ 19

Forms and Publications/ 19

Managing the System

Internal Audit/21

Internal Security/21

Integrity Program/ 21

Disclosure/21

Director of Practice/21

Computer Services/ 22

Computer Site Preparation/22

Master File/ 23

Management Information Systems/ Z3

Statistics of Income/ 23

Cash Management/23

Postage Savings/23

Training/23

Helping Other Countries/23

ChiefCounsel

Appeals/25

Criminal Tax/25

Disclosure Litigation/26

General Legal Services/26

General Litigation/27

Tax Litigation/28

Regional Counsel/32

Corporation and Individual Tax/32

Employee Plans and Exempt Organizations/33

Interpretative/34

Legislation and Regulations/34

Operations/35

Appendix/36

IRS Organization Chart/78

Internal Revenue Service Regions, Districts and

Service Centers; Chief Counsel Regional and

District Offices/79

2

3
Introduction The Internal Revenue Service was reorganized in

1982 to improve the effectiveness of top management and make the agency more responsive to the

growing and changing needs of the tax system,

Three new associate commissioners-for operations,

policy and management and data processing-are

responsible for developing, overseeing and controlling policy in their respective areas. They form a

group small enough to be an effective policy-review

body, yet with enough breadth of responsibility to

cover all IRS functions. The associate commissioners

are the senior officials the deputy commissioner and

I rely on for advice in applying the IRS*s resources

and programs to the changing needs of tax

administration.

In the reorganization, we elevated our enforcement functions-examination, collection and criminal investigation-to the assistant commissioner

rank to correspond to the important role they play

in the continued success of our voluntary compliance system. Under this new arrangement, these

enforcement activities are receiving more sharply

focused, top-level attention, and the new alignment

has helped us to coordinate better our overall

enforcement program.

The reorganization also transferred two rulings

divisions and the appeals division to the office of

Chief Counsel. These changes were made to increase

efficiency and coordination, achieve maximum effective use of our technical resources and align more

closely administrative settlement policies with our

litigating position.

We re-examined and revised our settlement procedures in tax shelter cases in an effort to give

earlier and more effective recognition to litigation

issues.'fbis already has proven helpful in reducing

the backlog in our administrative appeals system as

well as the Tax Court. We have revised our examination procedures in an effort to close shelter cases at

the lowest possible level. We have made it clear,

however, that we will use vigorously the enforcement

and compliance provisions of the 1981 and 1982 tax

acts to assure taxpayers that others are paying their

share.

During 1982 we eLined in depth our priorities

in planning and preparing for the rest of this decdde

and beyond. Computer technology is the backbone

of our operations, and the program for modernizing

and replacing our outmoded data processing equipment is well underway. Also underway are plans to

computerize our collection process and certain aspects of our examination activities. Computerization

will reduce the enormous amount of time and resources consumed by current labor intensive manual procedures in both these areas and will allow us

to use ourlimited resources in these and other

areas to the best advantage.

Our self-assessment system remains the most

successful tax system the world has ever seen. As

stewards of the public trust, we at the IRS are dedicated to the administration of that system as efficiently and effectively as possible.

Roscoe L. Egger, Jr.

Commissioner of Internal Revenue

Introduction This year has been one of innovation and change for

the office of Chief Counsel. We welcome to Counsel

our colleagues in the appeals. individual tax and

corporation tax divisions, who came to us as a result

of the overall IRS reorganization. The realignment

of the office of Chief Counsel has brought under

common management such related activities as administrative appeals, litigation and regulations and

rulings.

To ensure efficient administration of the reorganized office, a deputy chief counsel was designated

to assist me in the overall supervision of Counsel

activities and in the development and execution of

programs.'Tbe operations division now reports to

the deputy chief counsel.

The new associate chief counsel (technical) will

use the new structure to improve coordination and

timeliness and to reduce duplicative efforts in the

legislation and regulations, employee plans and

exempt organizations, corporation tax, individual

tax and interpretative divisions. Similarly, all National Office litigation divisions-tax litigation, criminal tax, general litigation, disclosure litigation and

general legal services-now report to a new associate chief counsel (litigation).

Transfer of the appeals division to Counsel

should facilitate the flow of information and assistance between appeals officers and Counsel attorneys. As a result, we hope to develop a common

approach to cases so we can make our best settlement offer earlier in the appeals process.

We also have adopted new procedures to bolster

effectiveness and efficiency

Revenue Procedure 82,12 increases the flexibility

of existing docketed case procedures by providing

the maximum opportunity for appeals to resolve

cases without trial.

Increased emphasis on the simultaneous review of

rulings, rather than sequential review, ensures

adequate internal review with fewer delays.

Small tax case procedures have been simplified to

reduce paperwork and to accommodate the practical considerations encountered in dealing with

unrepresented taxpayers in litigation.

New procedures for setting priorities for development and clearance of regulations have been

developed in coordination with the Department of

the Treasury.

The new settlement program in the tax shelter area

has resulted in the closing of a significant number

of tax shelter cases.

The office of Chief Counsel had an active role in

assisting the Department of the Treasury and Congress in the development of the compliance portion

of the Tax Equity and Fiscal Responsibility Act of

1982. Notable among the provisions that will aid the

IRS's overall compliance effort are those relating to

administrative summonses, entity audit of partnerships and penalties that provide, among other things,

injunctive authority against promoters of abusive

tax shelters.

Vigorous litigation to combat abusive shelters

has resulted in notable litigating victories, which,

together with the new settlement program, have

brought about settlement of a large number of

pending shelter cases. During 1982 the Tax Court

docket increased from 46,167 cases to 53,440, only

about 65 percent of last year's increase of 1139 1.

We have set ambitious goals for ourselves -more

settlements, more trials and more published rulings

and regulations-while maintaining the high standards of practice that have always characterized the

office of Chief Counsel.

Achievement of our goals depends on our most

critical resource-the talented men and women who

are the office of Chief Counsel. We value that

resource most of all and accordingly have improved

our system of incentive compensation and supported a strong program of continuing education.

I look forward to the even more notable accomplishments I am confident this office will achieve in the

comingyear.

Kenneth W. Gideon

Chief Counsel for

the Internal Revenue Service

4

5
Collecting the Revenue

Returns Received

The IRS received and processed 170.4 million tax

returns and supplemental documents during 1982.

Over 95 million, or 56 percent, of all returns filed this

year were individual income tax returns. Of these,

37.6 million individual taxpayers filed short Forms

1040A and 57.9 million used Forms 1040.

Tax Receipts

The IRS collected gross tax receipts of $G32.2 billion

in 1982, an increase of $25.4 billion, or 4.2 percent,

over 1981. The increase was the smallest since 1976,

mainly due to tax reductions under the Economic

Recovery Tax Act of 1981 and the weakness of the

economy.

Income taxes accounted for about two-thirds of

all tax receipts. Individual income taxes of $352.6

billion reflected an increase of $19.8 billion, or 5.9

percent, over the prior year. Corporation income tax

receipts were $66 billion, down $7.7 billion, or 10.5

percent.

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

$168.7 billion, up $15.8 billion, or 10.4 percent, from

Type ofreturn

Number of returns Grand total

filed by principal Income tax, total

type of return Individual

(Figures in thousands. Declaration of estimated tax

For details see statistical Fiduciary

table 6.) Partnership

Corporation

Estate tax

Gift tax

Employment tax

Exempt organizations

Employee plans

Alcohol, tobacco and firearms

Excise tax

Supplemental documents'

Non-master file retums~ IIncludes Fornis 1040Y, 112OX, 2698, 4868, 7004, 7005, 104]A and 990AR.

21ndudes Forins 941M, 941NMI, Cr.2, 949, 949A, 990BL~ 6069, 1042, 1120DISC and 720M.

1981. The rise reflects an increase in the social

security tax rate from 13.3 to 13.4 percent on Jan. 1.

1982, and an increase in the taxable earnings base

from $29,700 in 1981 to $32,400 in 1982.

Excise taxes declined to $36.8 billion,a drop of

$3.6 billion, or9 percent, from last year.

Estate and gift taxes increased by $1.2 billion, or

17.8 percent, to $8.1 billion.

Refunds

4,

The IRS in 1982 paida total of $75.2 billion in refunds

to 74.5 million taxpayers. In 1981, 73.6 million refunds totaling $63.3 billion were paid. This y

refunds to 71.6 million filers of Forms 1040 and

1040A were $55.1 billion, including interest. Individual refunds averaged $769, compared to an average

of $679 paid to 71.3 million individual taxpayers in

1981.

1981

166,528

130,555

94.018

30,347

1,917

1982

170,369

133,819

95,482

31.863

1,9fA

1,467 . 1,561

2,806 2,950

146 135

199 100

26,063 25.835

409 444

790 1,021

522 233

971 1,172

6,817 7,556

56 S5

6

7
Earned Income Credit

Gross internal

Low-income taxpayers who maintain a home for

themselves and at least one dependent may claim

earned income credits. In 1982,6.5 million taxpayers

claimed $1.8 billion in earned income credits. Some

of these taxpayers received earned income credits

in their paychecks rather than waiting for a refund

after filing their individual income tax returns for the

tax yew. This yew employers reported on 25,319

employment tax returns that $4.3 million in earned

income credits had been paid in advance.

Source

Percent

of 1982

collections

Grand total . 100.0

Penalties and Interest

Under the law the IRS levies penalties, such as-those

for failure to pay taxes due and to deposit federal tax

deposits, paying with had checks, late filing, negligence and fraud. There were 26.3 million penalties

assessed in 1982, totaling $5.1 billion.

The law also provides that taxpayers who fail to

pay their taxes on time will be charged interest on

any balance due. This year $1.3 billion in interest

was assessed on individual returns, with abatements

totaling $99.1 million. Interest assessed on business

returns totaled $3.7 billion, of which $803 million

was abated.

Increase or decrease

1981 1982 Amount Percent

606,799,103 632,240,506 25.441,403 4.2

revenue collections Income taxes, total 66.2 406,583,302 418,599,768 12,016,466 3.0

(In thousands of dollars. Corporation 10.4 73,733,156 65,990,832 -7,742,324 -10.5

For details see statistical Individual, total

table 1.) Withheld by employers3

Others

55.8 332,850,1461 352,608.9361 19,758,790 5.9

42.3 256,006,4071 267,513,0891 11,506.682 4.5

13.5 76,843,739 85,095,847 8,252,107 10.7

Employment taxes, total 26.7 152.885.816 168,717,936 15,832,120 10.4

Old-age, survivors', disability and

hospital insurance, total 25.6 146,529,366 162,137.919 15,608.553 10.7

. Federal insurance contributions 24.4 140,488,605 154,196,553 13,707,948 9.8

Self-employment insurance contributions

Unemployment insurance

Railroad retirement

Estate and gift taxes

Excise taxes, total

Alcohol

Tobacco

Other

'Includes presidential election campaign fund amounting to

S40,956,589.

'includes presidential election campaign fund amounting to

$39,030,357.

3Estmosted collections ofindividual income taxwithheld am not

reported separately from old-age, survivors', disability and hospital

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

tions of individual income tax not withheld are combined with

1.3 6,040,760 7,941,366 1,900.606 31.5

0.5 3,645,456 3,351,128 -294.328 -8.1

0.5 2,710,994 3.228,889 517,895 19.1

1.3 6,910,386 8,143,373 1.232,987 17.8

5.8 40,419,598 36.779,428 -3.640,170 -9.0

0.9 5,688,413 5,459,810 -228.603 -4.0

0.4 2,583,857 2,539,495 -44,362 -1.7

4.6 32,147.329 28,780,124 -3,367,205 -10.5

OASDHI taxes on self-employment income. The amount of 0ASDHl

tax collections shown is based on estimates made by the Secretary

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

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

estimates shown for the two categories of individual income [axes

were derived by subtrsctmg the OASDHI tax estimates from the

combined totals reported.

Presidential Election Campaign Fund

This year 25.7 million individual income tax returns,

or 27 percent, had designations for the presidential

election campaign fund. Designations amounted to

$39 million, compared to $41 million designated in

1981 on 27 million individual tax returns, or 28.7

percent of those processed. The cumulative amount

credited to the fund since it was started in 1972 is

$326.2 million.

CombinedAnnual Wage Reporting

Combined annual wage reporting reduces the reporting burden on employers while'still satisfying the

requirements of the IRS and Social Security Administration. The reconciliation portion of this program

ensures that the amounts reported on employment

tax returns filed with the IRS agree with Forms W-2

filed with Social Security. This reconciliation assures that the correct tax has been reported to the

government and that employees received the proper

Federal Insurance Contributions Act coverage with

Social Security. As a result of the reconciliation of

returns and documents filed for tax year 1980, the

IRS assessed a net total of $218.1 million in additional employment tax in 1982.

Child andSpousal Support Collection Program

Beginning in 1982 the IRS offset $171.3 million from

273,423 individual income tax refunds to pay delinquent child and spousal support obligations. This

refund offset action was required by the Omnibus

Reconciliation Act of 1981. Under an inter-agency

agreement between the IRS and the Department of

Health and Human Services, the IRS acts as collection agent for state welfare agencies that supply the

names and other pertinent data regarding persons

delinquent in support payments.

8

9
Enforcing the Law

Examination and Correction Results

The IRS examination program in 1982 resulted in

recommendations for additional tax and penalties of

$11.7 billion, compared to $10.5 billion in 1981. Individual and fiduciary income tax returns accounted

for $3 billion, corporate income tax returns for $7.2

billion, estateand gift returns for $0.8 billion, employment and excise returns for $0.2 billion, and windfall

profit returns for $0.5 billion.

The examination program also disclosed overassessments on 114,602 returns, resulting in refunds

of $0.5 billion.

The IRS examined 1,732,232 returns in 1982.

Revenue agents examined 554,154 returns at taxpayers' residences or places of business, a decrease

of 2.930 returns, or 0.5 percent from 1981. Tax auditors

examined 1,074,905 returns, mainly in IRS offices,

a

decrease of 136,785 returns, or 11.3 percent from

last year. The remaining 103,173 returns were examined through correspondence from the service

centers,a decrease of 58,345 from 198 1.

Examination coverage of income, estate and gift

tax returns was 1.63 percent, compared to 1.84

percent in 1981.

In addition to the examination program, the IRS

verified or corrected 716,193 returns through correspondence from the service centers. This is a decrease of 97,830 returns, or 12 percent. from 198 1.

Recommended additional tax and penalties totaled

$268 million, compared to $205 million in 1981.

Information Returns Program

Asa result of the information returns program, the

IRS notified over 2.9 million taxpayers in 1982 of-

potential discrepancies between income reported

on their tax returns and income reported on information returns and sent notices of apparent failure

to file tax returns to 2.1 million taxpayers.

The IRS received 664 million information documents in its tax year 1981 information returns

program, including over 178 million Forms W-2

received and processed by the Social Security Administration and 50 million pre-1974 Series E savings

bonds from the Bureau of Public Debt. There also

were more than 435 million information returns

received from businesses and organizations reporting interest, dividends and other payments.

The IRS will continue to match most information

returns submitted on magnetic media to verity that

correct amounts are reported on taxpayers' returns.

Over 354 million of the information documents

submitted last year were on magnetic media. Of the

information returns submitted on paper, approximately 21 percent will be matched, and 82 percent of

the combined magnetic media and paper receipts

will be matched.

Unreported Income Programs

IRS unreported income programs have identified

more than 37,729 returns, reflectinga noncompliance rate of 89 percent. The most significant programs in this area are district information gathering

projects on unreported income, of which there are

more than 360 nationwide. There also are 16 regional projects and one national project.

Tax ShelterProgram

As of Sept. 30, 1982, 284,828 returns with tax shelter

issues were in the examination process, an increase

of 36,000 returns over the prior year. During 1982,

71,793 returns were closed after examination, with

recommended tax and penalties totaling $954.2

million.

The TaxEquity and Fiscal Responsibility Act of

1982 (TEFRA) contained provisions to curb promotions of tax shelters and expedite processing of

partnership returns. The Act provided penalties for

the promotion or sale of schemes involving gross

valuation overstatement orfalse orfraudulent representation of material matters and gave the IRS the

right to enjoin any person from furthersales or

promotions of abusive shelters.

Because TEFRA provided for singular treatment

of partnership tax items, administrative processing

of cases will involve fewer repetitive reports and

appeals. Judicial hearings also were limited under

the Act.

TaxProtesters Program

The IRS had 30,956 protest returns under examination and had closed 10,378 returns as of Sept. 30,

1982.a 12.1 percent increase over the prior year.

Illegal forms of tax protest continue to be of

concern to the IRS, which in 1982 improved procedures for identifying new schemes and examining

tax returns of illegal tax protesters. The service

centers began new procedures to identify protest

returns during filing season return processing, and

new audit technique guidelines, in conjunction with

common scheme definitions, were issued to assist

examiners in more effectively completing protest

return examinations.

10
W4Program

ne IRS aggressively pursued identification of employees who file incorrect withholding allowance

certificates, Forms W4, with employers to avoid

having income tax withheld from wages. Where

appropriate, the $500 civil penalty for filing false

wage withholding information was asserted.

To enable taxpayers to match more closely their

withholding to their expected tax liability, the IRS

issued proposed regulations in 1982 that allow employees to take into consideration items that reduce

tax liability, such as employee business and moving

expenses, contributions to IRAs and losses. Final

regulations issued in January require employers to

submit to the IRS Forms W4 received from their

employees that claim in excess of 14 withholding

allowances or exemption from withholding, if the

employee's wages usually exceed $200 per week.

Fraud Program

The IRS continued to place heavy emphasis on fraud

detection during the examination process, which

produced an8 percent increase in the number of

fraud referrals submitted to the criminal investigation division. In turn,the number of examination

diAsion referrals for each 1,000 returns examined

increased by 17 percent.

The amount of recommended civil fraud penalties, which equal 50 percent of the entire additional

tax due if any part of the underpayment is due to

fraud, increased by 22 percent.

Computer Assisted Examination Program

Computer techniques have increased the.overall

quality and efficiency of tax examinations.M6 IRS

currently hasa staff of 232 computer audit specialists trained in computer systems, hardware and

program languages.

The IRS in 1982 expanded its use of scientific

statistical sampling techniques in large corporate

examinations, determining $37 billion in tax deficiencies in this manner.

n, IRS hasa total of 4,771 record retention

agreements in effect with taxpayers. These agreements identify those machine sensible records that

must be retained by taxpayers and made available to

the IRS during an examination.

Large Corporations and the Industry Specialization ProgramAt the end of 1982 there were 1,438 large corporation cases in the coordinated examination program,

and recommended tax deficiencies and penalties

totaled $07 billion this year, compared to $4.33

billion in 1981.

The IRS improved the coordinatedLexamination

program this year by increasing taxpayer involvement in the examination process, eliminating or

making discretionary several administrative and

technical procedures and changing the team member and case manager rotation policy.

The industry specialization program included 13

designated industries and encompassed 652 coorchnated examination cases, with 79 issues being coordinated. The IRS also is conducting industrywide

examinations in two otherindustries.

Windfall Profit Tax

Windfall profit tax liabilities reported on excise tax

returns processed through Sept. 30, 1982, amounted

to $22 billion,

During 1982 the IRS initiated an examination

program for windfall profit tax and completed 507

examinations, resulting in $0.5 billion in recommended additional tax and penalties. As of Sept. 30,

1982, there were 6,858 windfall profit tax cases in the

process of examination.

International Enforcement

In 1982 international examiners trained in the international provisions of the Internal Revenue Code,

tax treaties and foreign tax statutes examined 2,976

returns, and the tax value of their recommended

adjustments and penalties reached

a record high of

$3.7 billion.

Approximately 290 international examiners in 15

key districts handle examinations of business operations outside the U.S.-the majority involving multinational corporations-and foreign controlled U.S.

business operations where the books and records

are maintained or can be made available in this

country.

neTax Equity and Fiscal Responsibiliiy Act of

1982 strengthened compliance by penalizing taxpayers who fail to comply with certain foreign based

IRS document requests, instituting information requirements for certain foreign owned corporations

and modifying return requirements and due dates

relating to foreign corporations and foreign trusts.

New procedures for examiners and publication

ofa revenue procedure dealing with taxpayers'

responsibilities in international double taxation

cases improved effectiveness and efficiency in

processing requests for U.S. competent authority

consideration.

The IRS has strengthened its international compliance activities with respect to tax havens by

restructuring the examination issues within the

international enforcement program to include taxhavens as the top priority and developing more

effective training for international examiners.

Industrywide Exchanges and Simultaneous

Examinations

During 1982 the IRS expanded international cooperative activities with income tax treaty partners in the

areas of industrywide exchanges of information and

simultaneous examinations. Industrywide exchanges

of information are being conducted with treaty'

partners in the aluminum, banking, grain, forest

products, pharmaceutical and petroleum industries.

In addition, the IRS has several simultaneous examinations in process. Both these activities have resulted in a better understanding of the worldwide

economic operations of certain multinational taxpayers and promoted international tax compliance.

International Meetings

IRS executives attended two international meetings

with representatives of income tax treaty partners to

discuss issues that affect international cooperation.

One meeting was with European tax treaty partners

and the other with Pacific Basin treaty partners,

including Canada.

Foreign Operations

The IRS Foreign Operations District completed over

18,000 examinations and recommended additional

tax and penalties of nearly $160 million. It also

collected $11.8 million in delinquent taxes and secured 4,545 delinquent returns from U.S. taxpayers

located abroad.

As part of the IRS reorganization, the Foreign

Operations District replaced the Office of International Operations. The new district for foreign

operations remains in Washington, but is under the

jurisdiction of the Mid-Atlantic Region. This change

placed international operations at the field office

level, assuring this area the same regional office

management as other IRS field operations.

The Foreign Operations District administers the

tax laws forforeign based taxpayers subject to U.S.

taxes whose books and records are in another

country. It also is responsible for federal tax matters

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

Commonwealth of Puerto Pico. Cases involving foreign taxpayers whose books and records are located

in the U.S. will now be handled. however, by the IRS

district office with geographical jurisdiction.

neIRS continues to maintain 16 key foreign

posts. managed by revenue service representatives

who oversee the examination, collection and taxpayer service programs.'Tbey also serve as liaisons

with foreign tax authorities in both treaty and nontreaty countries.

Research to Improve Compliance

The IRS is conducting several studies of ways to

supplement the discriminant function, or DIF, sys.

tem of selecting returns for examination. Various

computerized selection systems to identify returns

with high potential for unreported income are being

studied, as are possible abuses of cash and noncash

contributions. In addition,

a study of the compliance

12 13
Results of direct

eniorceweint VU

delinquent accounts

slid returns

and return characteristics of direct sellers is

planned.

The taxpayer compliance measurement program

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

effort to measure Overall taxpayer compliance and

changes in patterns of noncompliance. This year the

IRS concluded examinations for the TCMP survey of

tax year 1979 Forms 1040 and 1040A filed in 1980

and continued TCMP examinations on corporations

with assets under $ 10 million.

In addition to TCMP, the IRS conducts other

types of compliance research, some of which focus

on specif

.

ic Internal Revenue Code sections. During

1982 studies were completed on state income tax

refunds, gains on sales of residences and changes in

accounting methods. The IRS also began to develop

computerized monitoring Of age-65 exemptions and

duplicate exemptions for dependents. Compliance

research also was conducted on information returns

a

a ~

nd study was completed to measure compliance

in reporting of nonemployee compensation on Form

1099 NEC. Work continued on updating and expanding estimates of the various segments of the tax gap,

fast reported on in 1979.

Automated Computerized Examination System

The IRS in 1982 began developing an automated

computerized examination system to increase the

efficiency of the examination process, where the

volume of paperwork now substantially cuts into the

overall time available for examining returns. The

automated system will allow examiners to conduct

examinations by drawing tax return information

from existing computerized data sources rather than

the paper tax return. The system will compute the

correct tax due and print an examination report. The

Delinquent taxes collected'

From delinquent accounts

From notices

From delinquent returns secured

Delinquent returns secured'

By collection

By examination

Militional tax, penalty and interest

assessed on delinquent returns

(N et of prepaMcred~ ttsY.

By collection

By examination

-Minions

-1hotimils

IRS also will use the system for case control, report

writing and updating the master fileAristallation of

the automated system will begin in f985.

Collection

The IRS disposed of 2.4 million delinquent accounts

and collected $7A billion in overdue taxes in 1982.

Of that sum, $3.1 billion was collected in response to

computer notices sent to taxpayers and S4 billion

was collected on delinquent accounts. Overdue

taxes of $331 million were collected when 1.7 million

delinquent returns, involving $2.4 billion in additional assessments, were secured.

Service Center Collection

The service center collection branches, which handle computer return delinquency and balance due

notices, are the first step in communication with

taxpayers who have not filed theirtax returns or

paid their taxes. Many procedures that were previously performed in the districts were absorbed by

the service center collection branches, including the

monitoring of employers'monthly tax returns, insolvency case processing and the control, maintenance

and monitoring of 100-percent penalty cases. Moving these additional programs to the service centers

allowed the district offices to redirect resources to

higher priority work.

District Collection

The district collection functions handle delinquent

accounts or delinquent return investigations not

resolved by notices from the service centers. In 1982

district collection functions served 1,058,452 notices

1981

$3,435.3

$2,148.6

$ 285.4

1982

i3,95D

S3,103.1

S 330.8

1,518.7

45.4

$1,803.1

$ 54.1

1,668.7

39.2

$2,361.1

i-51-9-1

of levy, filed 595,497 notices of federal tax lien and

conducted 10,533 seizures.

Most delinquent accounts and delinquency

investigations transferred to the districts are first

worked by clerical and paraprofessional employees

in the collection office functions, which in 1982

closed over 55 percent of delinquent accounts and

over 64 percent of delinquent return investigations,

More difficult delinquent accounts and return

investigations that cannot be resolved in the collection office function are referred to the collection

field function. Last year revenue officers in the field

function closed 379,458 delinquent return investigations and 984,997 delinquent accounts.

Efforts to Improve Collection

Ibis Year the IRS addressed rising collection inventories by initiating several new studies, programs

and equipment procurements. These efforts coupled

with increased staffing and numerous legislative

changes, particularly new penalty and interest provisions, will help the IRS deal more effectively with

increases in delinquent accounts and return

delinquencies.

The IRS began a research project in 1982 to

determine whether revenue yield can be increased if

the accounts of identifiable groups of taxpayers are

handled differently. A total of 50,000 individual income delinquent accounts are being handled in six

different ways. All cases receive the same first notice

of delinquency. Subsequently, the taxpayers are

dealt with in one of six different ways, such as

varying the timing of subsequent notices, using

telephone calls instead of sending certain notices or

offering installment agreements. Final results of the

project will be available in 1984.

The IRS also conducted approximately 22,000

taxpayer compliance measurement program investigations of potential nonfilers of tax year 1979 in.

come tax returns. The study measures the extent of

nonfiling among individuals for whom the IRS has

received wage or other income information returns

and individuals who are on the master file computer

system but have stopped filing. The data also will be

used to improve the case selection system for

potential nonfilers. 'Me entire study will be com.

pleted in 1985, but the initial report will be ready in

1983.

The IRS monitors federal tax deposits and issues

alerts when taxpayers do not make required deposits. As a result of improvements to this program,

the IRS is now verifying federal tax deposit compliance of a greater number Of taxpayers at an earlier

point in time.

Returns compliance programs were conducted

in three new areas during 1982. Approximately

15,000 leads were investigated to determine compliance of windfall profit tax filers. Another 2,000 leads

were checked to determine compliance with the

payment of two new excise taxes imposed by the

Comprehensive Environmental Response Compensation and Liability Act of 1980. And a compliance

program was begun to identify and contact employ.

ers not submitting WAs to the IRS to determine if

they were aware of and complying with the employment tax regulations.

Automated Collection System

The IRS will test an automated collection system in

four districts in 1983. The system will be fully

operational nationwide in 1994. The automated collection system is a virtually paperless computer

processing and telephone system that will use only

20 call sites to complete the delinquent account and

return delinquency case processing currently done

by 71 local offices. The system contains many

features, such as automatic dialing, direct entry

of case history and immediate access to information, that will increase productivity and, at the same

time, improve relations with taxpayers and their

representatives.

Aside from the automated collection system, the

IRS has made significant improvements in its telephone systems. In I I districts, collection is using

automatic call distribution systems that permit the

answering of more calls in a more efficient manner.

These systems also provide needed management

information on which to base further decisions

regarding equipment and staffing needs.

Criminal Investigation

The IRS criminal investigation division initiated

6,498 investigations of possible criminal violations

of internal revenue laws during 1982. Prosecution

was recommended in 2,297 of the 5,831 completed

investigations. Grand juries indicted or U.S. attorneys filed informations on 1,844 taxpayers, and

prosecution was successfully completed in 1,6294

cases.

Taxpayers pleaded guilty or nolo contendere in

1,291 cases, and 333 were convicted after trial.

Acquittals and dismissals totaled 65 and 145, respectively. Of the 1,585 taxpayers sentenced during the

year, 917. or 58 percent, received prison sentences,

General Enforcement Prognarn

Of the 6,498 investigations the IRS initiated thisyear,

4,423 were in the general enforcement program,

which provides balanced geographical and occupational criminal tax enforcement. Priority enforce14 15
ment efforts included investigitions of multiple

refundschemes, illegal tax protesters and promoters of fraudulent tax shelters.

'Me questionable refund program accounted for

358 investigations initiated and 249 prosecution

recommendations. Indictments or informations

were filed against 218 and convictions were obtained against 187. Of the 180 sentenced during the

year, 76 percent received prison sentences.

The IRS began 629 criminal investigations of

illegal tax protesters and obtained I I I

indictments

or

informations There were 114 convictions and

129 were sentenced, with 72 percent receiving jail

sentences.

As of Sept. 30,1982, the IRS had 201 open

investigations of promoters and operators of fraudulent tax shelters. Federal grand juries have been

established across the country primarily to consider

tax-shelter related crimes' and during the year there

were 40 indictments or informations and 33 convictions. Of the 27 sentenced, 74 percent received jail

sentences.

Special Enforcement Program

The special enforcement program identifies and

investigates those individuals who violate the tax

laws while deriving substantial income from illegal

activities. The IRS under this program initiated 2,075

investigations, gained 951 prosecution recommendations and won 555 convictions.

In its efforts against organized crime, the IRS

e phasizes cooperation with other law enforcement

agencies, provides assistance to grand jury

inves- tigations and participates in the federal strike force

program coordinated by attorneys from the Department of Justice. The financial gain documented by

the IRS in inter-agency investigations often provides

the basis for seizing assets acquired with the profits

of crime and convicting individuals of tax crimes

when conviction on other illegal activities cannot be

obtained.

The IRS also continued in 1982 to emphasize

investigations of high-level drug traffickers, financiers and money launderers. As of Sept. 30, 1982,

there were 807 such cases under investigation and

another 262 undergoing IRS and Department of

Justice review before indictment. During the year

the IRS obtained 180 indictments or informations,

121 convictions and 103 sentencings in this area,

with 76 percent receiving prison sentences that

averaged over five years.

The IRS also participates in financial investigative task forces established by U.S. attorneys to

coordinate federal law enforcement agencies'efforls

against major narcotics organizations.The IRS is

participating in an investigation in Florida of money

launderers and~corrupt bank officials who violate

the currency laws while depositing proceeds from

narcotics trafficking in financial inst4utions.

Employee Plans

'Me IRS issued 144,490 advance determination letters on the qualification of corporate and self-employed plans last year and examined 18,368 plans

already in operation to determine their qualification,

verity employers'allowable deductions for contributions to plans and assure that the rights and benefits

of plan participants are protected.

The Economic Recovery Tax Act of 1981 (ERTA)

made several important changes in the law pertaining to employee plans and caused a significant

increase in employee plans workload.The IRS took

several administrative actions to minimize this increase, including the issuance of Notice 82-3, which

informed individuals, employers and plan sponsors

of the major changes brought about by ERTA The

notice explained amendments that may be made to

certain plans and the effect of these amendments Oil

priorfavorable determination, notification or opinion letters. Plan administrators thus were provided

guidance for continued reliance on previously issued favorable letters, and eliminating the need to

apply for new letters lessened the administrative

and procedural burden on sponsors and employers

choosing to take advantage of the provisions of

ERTA.

Under the triennial reporting system adopted in

1980 by the IRS, the Department of Labor and the

Pension Benefit Guarantee Corporation, plans file

Forms 5500-C and 5500-Konce every three years and

Form 5500-R in the intervening years. Administrators and sponsors of small plans, however, indicated

that filing Form 5500-R for two of the three years

would be burdensome, so the IRS in 1982 agreed to)

accept Form 5500-C or 5500-K each year in place of

Form 55WR

Through the coordinated compliance agreement,

the IRS and the Department of Labor continued in

1982 to minimize the duplication of examinations.

A

joint IRS/Department of Labor task force also re-.

vised the agreement to improve coordination between the two agencies.

The IRS completed

a taxpayer compliance measurement program (TCMP) for employee benefit plan

returns to ensure compliance with the Employee

Retirement Income Security Act of 1974 (ERISA).

The IRS will use data gathered during the TCMP

survey for planning future examination programs,

improving the selection of returns for examination

and identifying needed changes to the Forms 5.500

series of employee plans returns and instructions.

Under the program approximately 18,000 Forms

5500 and 5500C returns with plan years beginning in

1978 were examined. A computer classification program became operational in 1982 to select for examination employee

plans returns with

a high probability of noncompliance under ERISA, The results of the TCMP survey

will be integrated with this system to improve

further the selection of employee plans returns for

examination.

During the second year of the National Office

post review program, which ended June 30, 1982,

1,581 cases were reviewed to ensure that all employee plans key district offices uniformly applied

the law and IRS procedures when issuing determina.

tion letters on qualification of plans.

Exempt Organizations

The IRS exempt organizations activity in 1982 issued

or revised 14 revenue rulings and procedures and

218 technical advice memoranda and examined

21,398 exempt organizations returns.The IRS also acted on 56,426 applications, reapplications and

requests for rulings from organizations.

This year was the first in which exempt organiza- tions used the revised Form 990, Return of Organiza. tion Exempt from Income Tax, which enables them

to file the same form with both the federal and state

governments. Thirty-one states and the District of Columbia now use the revised form.

The IRS also relieved some exempt organizations,

other than private foundations, from filing annual

information returns. Far tax years ending oil or after

Dec, 31, 1982, only certain organizations with gross

receipts not normally in excess of $25,000 will not be

required to file an annual information return. Previously these organizations had to file it their gross

receipts were normally in excess of $10,000.

The Department of the Treasury announced on

Jan. 8, 1982, that it was unable to support the legal

authority of the IRS's enforcement of public policy in

denying tax exemption to racially discriminatory

private schools. In addition, the Department of Justice asked that the court of appeals decisions in the

Bob Jones University and Goldsboro Christian

Schools cases be vacated as the issue was now moot.

The U.S. Supreme Court had granted certiorari in

these cases in October 198). Subsequently the U.S.

Court Of Appeals for the District of Columbia, in the

case of Wright v. Regan, enjoined the IRS from

granting orrestoring exempt status to any racially

discriminatory private school, thus precluding the

carrying out nationwide of the Jan. 8,1982, policy

change. Proposed legislation then was submitted to

Congress that would provide express authority to

deny tax-exempt status to racially discriminatory

private schools and the Organizations operating

them. The Department of Justice laterreversed its

request of Jan.

8 and asked the Supreme Court to

hear the Goldsboro and Bob Jonex cases. On Apri l

19.1982~ the Supreme Court agreed.

The IRS continued to operate in 1982 under

congressional budget restrictions prohibiting it from

formulating or carrying out any rules, guidelines,

court orders or similar measures regarding private

schools, unless these were in effect priorto Aug. 22,

1978.

The full U.S. Court of Appeals for the District of

Columbia found, in the case of Taxation with Representation v. Regan, that the different lobbying restrictions for section 501(c)(3) charities and section

501(c)(19) veterans'Organizations resulted in unequal treatment that was unconstitutional. The ap.

peals court remanded the case to the district court to

consider either removing the section 501(c)(3) lobbying limitation orremoving the section 501(c)(19)

provision permitting lobbying. A U.S. district court judge refused to dismiss for

lack of standinga suit filed by Abortion Rights

Mobilization, Inc., alleging that the Catholic Church

violates the provisions of its tax exemption by

campaigning for anti~abortion candidates, The plaintiffs allege violations of the First and Fifth Amendments, claiming that the IRS has failed to enforce

against the Catholic Church the restrictions on

political activity by charities.

16 17
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Assisting TaxPaYers

Write, Call or Walk In

The IRS during 1982 received about 39.2 million

telephone, 8.1 million walk-in and 138,066 written

inquiries from taxpayers requesting information

about theirtax rights and obligations. The IRS

overall responded to 47.4 million requests for assistance, an increase of more than 2.6 million inquiries

from 1981.

Nearly 57 percent, or 27 million inquiries,

occurred between Jan. I and April 24: 22 million

telephone calls,5 million walk-in inquiries and

46J)00 pieces of correspondence. During this same

period,a quality check of 155.000 telephone responses and returns prepared with the assistance of

IRS employees found an overall accuracy rate of 98

percent.

Toll-Free Telephone Assistance

Nearly all of the telephone calls received during the

1982 tax return filing period were made through the

toll-free telephone system that allows taxpayers

throughout the country to call the IRS for information without paying long-distance charges. Frontline assistors answered almost 89 percent of these

calls.

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 3.3 million

taxpayer account and problem resolution referrals

and 2.3 million technical referrals.

Special equipment allows hearing-impaired taxpayers throughout the U.S., Puerto Rico and the

Virgin islands to receive toll-free tax assistance, and

1,914 taxpayers received such assistance in 1982.

Walk-in Service

Walk-in taxpayer assistance was offered at inner- .

city, business-district, suburban and rural locations

in 539 permanent offices and 76 temporary offices

opened especially for the filing period. Over 38,000

banks and Postal Service locations also helped

distribute more than 290 million tax forms and

instructions.

The IRS provided foreign language assistance at

187 of its 615 taxpayer service offices. Spanish

language assistance was offered at 142 of these

offices by 552 employees. while 97 offices and 393

employees helped taxpayers in other languages.

Problem Resolution Program

The problem resolution program resolved 256.496

individual taxpayer problems in 1982. Problem resf,

lution officers oversaw the program in each of the

IRS's 60 districts, 10 service centers and seven

regions, while the taxpayer ombudsman, who is on

the Commissioner's immediate staff, administered

the program nationwide.

The problem resolution program's major emphasis this year was on remedying systemic and procedural weaknesses. As a result, tax return filing

requirements and IRS-initiated correspondence were

made clearer for taxpayers.

Disaster Assistance

The IRS provided help in preparing amended returns

and casualty loss claims and in getting refunds to

taxpayers faster in 94 counties in 20 states affected

by floods, hurricanes, tornadoes and other emergencies and major disasters in 1982.

Educating Taxpayers

The IRS in 1982 provided instructional materials

for nearly5 million students as part of its "Understanding Taxes" course, which helps young people

understand their tax rights and obligations. The IRS

sponsored workshops for

3 1,000 small-business

owners and over 550 institutes for tax practitioners.

Approximately 113,000 U.S. taxpayers in 55 cities

in 37 foreign countries also sought IRS assistance,

and another 1,712 taxpayers attended 54 overseas

tax seminars. The IRS conducted nine military tax

schools overseas that attracted 669 participants,

who then helped armed services personnel prepare

their own tax returns.

Through the volunteer income tax assistance

program, the IRS recruits, trains and supports volunteers who assist with the preparation of tax returns

for low-income, elderly, non-English speaking, handicapped and military taxpayers, This year 304,000

federal income tax returns were prepared by 33,000

volunteers. The tax counseling for the elderly program, begun in 1980, authorizes the IRS to enter into

agreements with non-profit organizations to provide

free tax help to individuals age 60 and over, using

volunteers who are reimbursed for out-of-pocket

expenses. During 1982, 12,000 volunteers prepared

116,000 federal income tax returns through this

program.

Informing Taxpayers A three-hour IRS tax clinic, entitled "Your Tax

Return: The Bottom Line on Improving Your Form,"

was aired nationally by 184 public broadcasting

stations during this year's filing season. The program, viewed in approximately 3.1 million households, focused on how to complete a tax return as

well as other helpful tips and filing information. The

program also encouraged viewers to ca.11

a toll-free

number with their questions.

IRS public service announcements received an

estimated $5.5 million of free network and local

television airtime. The IRS also sent taxpayer infor.

mation materials to many national and specialized

publications. Subjects covered included various tax

credits, appeal rights and an explanation of new tax

legislation.

The National Office and 76 field locations in 1982

issued 6,805 news releases and responded to over

24,000 media inquiries.

Forms and Publications

The simplification of tax forms is an important part

of the IRS*s effort to reduce the paperwork burden

imposed on taxpayers. The IRS will introduce for the

1983 filing period the new Form 1040EZ, which has

fewer lines and is easier to complete than Form

1040A. The form can be used by an estimated 22

million single taxpayers.

'Me IRS also simplified or improveda number of

otherforms, including ScheduleA for Form 1040 and

Form 941.

IRS public hearings in Honolulu, Jacksonville,

-Fla., and St. Paul, Minn., provided many suggestions

on how to simplify the tax forms and instructions.

The IRS received other suggestions in response to

the Commissioner's message in this year's tax form

packages and toa notice published in the Federal

Register. The IRS has adopted

a number of these

suggestions and is considering others for possible

inclusion in future years'forms.

The IRS distributed many taxpayer information

publications free of charge, including 3.9 million

copies of"Your Federal Income Tax," 1.7 million

copies of the "Tax Guide for Small Business," 74 1,000

copies of the "Farmer's Tax Guide" and 96,000

copies of the "Tax Guide for Commerical Fishermen." Additional tax materials were furnished to 8.3

million taxpayers, 241,000 tax practitioners and

438,000 employers. The IRS publishes more than 90

booklets-three in Spanish-on specific tax topics.

19

Is
Managing the System

InternalAudit

IRS management actions on 1982 internal audits

resulted in additional revenue and cost savings of

$1.39 billion and long-term actions to implement

internal audit recommendations will realize an additional $656 million. All of these additional revenues

and cost savings will have recurring benefits.

The IRS spent approximately 85 percent of its

direct internal audit time in 1982 reviewing the

processing of returns, collection of tax revenues and

enforcement of the tax laws. More than 53 percent of

internal audit time was devoted to 62 coordinated

audits, which evaluated IRS programs on

a national

or regional basis and resulted in more efficient

operations, more effective programs and procedures

and stronger internal controls.

The IRS distributed abstracts of internal audit

findings to its officials monthly to alert them to

areas that may need increased management attention. Top management also received reports on the

implementation and effectiveness of actions taken in

response to General Accounting Office reviews of

IRS activities.

Internal Security

The internal security division's investigations to

protect the integrity of the IRS resulted in the arrest

or indictment of 95 taxpayers and tax practitioners

and 272 current or former IRS employees. There

were convictions or guilty pleas in the cases of 121

individuals arrested or indicted in 1982 or earlier. Of

these convictions, 18 were for bribery and 21 for

assault, while the rest involved conspiracy to defraud the government, embezzlement, impersonation of a federal officer, narcotics and other offenses.

The internal security division completed 5,495

background investigations of employees during the

year and conducted police record checks on all

persons considered for temporary appointments.

These investigations and record searches resulted

in the rejection of 72 job applicants and administrative actions against 332 employees. Internal security

also conducted 902 investigations of alleged employee misconduct, with 74 resulting in exoneration

of the employees involved.

Assaults and threats against IRS employees increased from 455 in 1981 to 485 in 1982.

IntegrityProgram

To assist managers in deterring waste, fraud and

abuse, IRS Inspection completed 50 audits of areas

particularly susceptible to integrity violations, such

as activities where cash is handled and where control weaknesses increase the potential for integrity

breaches. These audits resulted in the strengthening

of controls over the collecting and depositing of

delinquent taxes and the handling of salary checks

and returned refund checks.

Inspection conducted internal control seminars

nationwide to increase employee recognition of

integrity matters, develop

a better understanding of

the role and responsibilities of Inspection and increase management's awareness of its internal controlresponsibilities. It also conducted 451 integrity

probes and tests of high-risk IRS activities,

in addition, 27,349 employees were advised of

potential corruption hazards through awareness

presentations, internal control seminars and conferences with all levels of management.

Disclosure

The IRS responded to 13,083 Freedom of Information

and Privacy Act requests in calendar year 1981. The

freedom of information reading room processed an

additional 20,500 requests for documents. Disclosures were made to federal, state and local agencies

in accordance with provisions of the Internal Revenue

Code. Among these disclosures were 4,635 made to

the Department of Justice for enforcement of nontax

statutes, 213,039 to federal, state and local agencies

for child-support enforcement and 73,452,561 to

state tax agencies for state tax administration

purposes.

Director ofPractice

The office of director of practice was transferred this

year from the Department of the Treasury's office of

general counsel to the IRS. The principal responsibility of the director of practice is the administration

and enforcement of the regulations governing representation of taxpayers before the IRS. In addition,

the director of practice has parallel duties concerning practice before the Bureau of Alcohol, Tobacco

and Firearms and serves as executive director of the

joint board for the enrollment of actuaries established underthe Employee Retirement Income Security Act of 1974.

During the year the director of practice took 81

disciplinary actions against attorneys, certified public accountants, enrolled agents, enrolled actuaries

and others because of misconduct in practice before

the IRS. These actions included I I disbarments, 38

suspensions, 31 reprimands and one resignation.

and 14 were the result of formal hearings Wore an

administrative law judge. The allegations of misconduct that gave rise to the disciplinary actions were

received from the IRS, taxpayers, professional organizations and tax practitioners.

21

20
Computer Services

The IRS madea major effort in 1982 to introduce

state-of-the-art technology to its work processes

to improve productivity and reduce the laborintensive nature of basic processing act ivities. An

automated collection system and an automated

examination system are under development.

The three-phase, long-range plan to replace the

IRS's obsolete computer equipment used for tax

return processing is proceeding on schedule in its

third year. The first phase of the equipment replacement program is the service center replacement

system. In March 1982 equipment was installed in

the pilot service center in Memphis, Tenn. The IRS

will install equipment in the other nine service

centers by 1984, with full implementation scheduled

for January 1985. In addition to increased reliability

and greater workload capacity, the new computer

equipment will provide automated error correction

and unpostable resolution, thus reducing paper

and manual processing and accelerating returns

processing.

The IRS awarded

a contract in March 1982 for the

second phase of the equipment replacement program, the microfilm replacement system, which will

automate the current research process and improve

the privacy protection of taxpayer data. Implementation at all service centers is scheduled for June

1983.

The third and final phase of the equipment

replacement program is the master file replacement

system, which will modernize equipment at the

National Computer Center.The IRS awarded

a contract for this system in June 1982, and implementation is scheduled for January 1983,

Another equipment modernization effort that is

well underway is the replacement of the service

center direct data entry system with

a distributed

input system. The original equipment was installed

in 1968. The newsystem is scheduled for nationwide

implementation in January 1984.

ComputerSitePreparation Tbe IRS in 1980 embarked on

a major building

program in support of the service center replace

ment system. In 1982 remodeling of the first group of

five service centers was completed and work on the

second group of five service centers was begun.The

project will be completed in March 1983.

Master File

The number of taxpayer accounts on the individual

master file had grown to 122.3 million by July 1982,a

2.3 percent increase over July 1981. The business

master file as of July had grown to 23.6 million active

and inactive accounts,a 5.4 percent increase over

July 1981. During the year ended June 30,1982, the

National Computer Center processed 522.8 million

individual and business master file transactions.

Management Information Systems A management information systems staff was established under the assistant commissioner (human

resources) to oversee developme nt of

a consolidated and uniform management information system

to improve the IRS's decision-making capabilities.

Statistics of Income

The IRS issued statistics of income (SOI) publications in 1982 on individual income tax returns for

1979 and 1980, partnership returns for 1978 and

1979, sole proprietorships for 1979 and 1980 and

corporate income tax returns for 1978 and 1979.

Corporate source books for 1978 and 1979 and four

issues of the quarterly SOI Bulletin also were issued.

The SOI Bulletin contains selected data formerly

contained in preliminary SOI reports, which have

been discontinued. It also presents key data in

advance of, or instead of, the more detailed SOI

reports.

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

Office, Washington, DC 20402.

This year the IRS published another report in the

international income and taxes series on foreign

income and taxes reported on U.S. tax returns for

1976-1979. The IRS provided statistical data to the

Department of the Treasury's office of tax analysis

and the congressional Joint Committee on Taxation

for use in estimating revenue and analyzing existing

and proposed legislation and to the Bureau of

Economic Analysis of the Department of Commerce

for use in updating the national income and product

accounts.

Cash Management

Improvement of IRS cash management procedures

this year resulted in interest savings to the government. A significant achievement was the acceleration of the daily cash deposit cycle from 72 to 48

hours. This also was the third successive year in

which the IRS reduced the time period needed to

deposit all of the April 15 tax receipts.

Postage Savings

The presorting of individual and business tax packages, resulting in lower, third-dass bulk-mail rates,

along with eliminating tile forwarding of tax packages outside of local post-office areas, reduced IRS's

postage costs by approximately $6.6 million in 1982.

Asa result, the IRS held postal cost increases to 15

percent, while postage rates increased by an average of 35 percent.

Training

Training for new revenue officers was substantially

revised to meet the needs of the approximately 1,600

new revenue officers hired nationwide in June and

July. One of the most important changes in the

material was the addition ofa classroom case

management exercise that simulates the real work

of the revenue officer occupation. Revenue agent

and tax auditor training courses were revised to

incorporate the Economic Recovery Tax Act of 1981.

The IRS developeda new special agent basic training program that uses a self-instruction training

phase at posts of duty to reduce significantly both

travel and per-diem costs.

The IRS also is going to test training service

center employees through the use of computers.A

computerized training course on the processing of

corporate tax returns will be tested at the Austin

Service Center in 1983. In addition, the IRS developed new training programs to support increased

automation of work processes,

HelpingOther Countries

The IRS provided long-term tax administration advisory assistance in 1982 to Egypt, Jordan, Liberia,

Saudi Arabia, Sierra Leone and Trinidad and Tobago.

Short-term projects were conducted for Costa Rica,

Haiti, Honduras and Jamaica. The Agency for International Development funded the projects, except

those in Saudi Arabia and Trinidad and Tobago,

which were funded by their respective governments.

This year 230 officials from 67 countries visited

the IRS for orientation and observation programs.

Since 1963 over 6,580 visitors from 145 countries

have participated in these programs. The IRS also

presented two seven-week seminars in tax administration management for tax officals from eight

countries and participated in training workshops in

Mexico City and Caracas.

IRS executives addressed various assemblies and

conferences of the Inter-American Center of Tax

Administrators (CIAT) and the Caribbean Organization of Tax Administrators, and IRS Commissioner

Egger was elected to the CIAT Executive Council.

23

22
Receipt and

disposal of

criminal tax

matters

Appeals

Appeals officers held conferences with taxpayers at

36 appeals offices, 61 suboffices, and, to minimize

taxpayer inconvenience, over 500 other locations

across the country to resolve cases administratively.

Although there was

a slight decrease in the number

of nondocketed appeals cases this year, there was

an increase of 44 percent in docketed cases. with

docketed and nondocketed case receipts together

increasing from 58505 in 1981 to 63.215 in 1982.

Ending inventory increased from 39,254 cases in

1981 to 48,862 in 1982, and proposed additional tax

liability in inventory increased from $11.5 billion to

$12.2 billion.

The appeals division developed new procedures

to achieve more settlements earlier. Revenue Procedure 82A2 made time limitations on appeals settlement jurisdiction in docketed cases more flexible,

allowing appeals generally to keepa case as long as

progress is being made toward settlement. The

division also has served asa focal point in the effort

to achieve settlements of shelter cases under the

new settlement policy, which allows most tax shelter cases to be settled for out-of-pocket expenses.

Appeals has settled 71.1 percent Of the tax shelter

cases deemed appropriate for settlement.

Settlement of docketed cases increased from

57.1 percent in 1981 to 65.2 percent in 1982 as

a

result of changes in docketed case procedures that

enhance settlement opportunities. Appeals settled

'85.4 percent of nondocketed cases this year, compared to 82.7 percent last year.

prosecution cases received

from criminal investigation

Total opened 2,297

Total dosed 2,396

Counsel declined

Department of Justice declined

102

191

U.S. Attorney declined 283

Prosecutions completed 1,820

Opinions

Pending beginning 61

Total requested 61

Total rendered 86

Pending end 36

Of cases with proposed deficiencies exceeding

$1 million, appeals settled 77.3 percent. up from 68.6

percent last year. Although these large cases ac.

count for 85.3 percent of total dollars in inventory,

they comprise only 2.6 percent of total cases in

inventory.

Small cases involving deficiencies of less than

$2,500 comprise 30.3 percent of total cases in inventory, but they account for less than two percent of

total dollars in inventory. Of these small cases, 85

percent were settled by appeals, up from MA percent last year,

Criminal Tax

The criminal tax division and attorneys in the various field offices in 1982 reviewed 2,297 recommendations for prosecution and 1,535 requests for initiation of grand jury investigations and spent 20,912

hours providing pre-referral legal assistance to the

criminal investigation division. Among the cases the

criminal tax division handled that resulted in indictments, guilty pleas or convictions were those involving the promoters of an abusive coal tax shelter that

produced over $150 million in improper deductions

for approximately 1,000 investors,a nationally

known tax protest advocate involved in the sale and

promotion of mail-order ministries, the leader of

a

worldwide evangelical movement who failed to report interest income. a large corporation and its

former president who conspired to evade corporate

income taxes by artificially inflating the cost of

goods sold and the promoter ofa family trust plan

that more than 2,000 persons across the nation

purchased.

In June 1982 the Supreme Court granted certiorari to a case involving the issue of whether the IRS

examination process is "preliminary to"a judicial

proceeding. The Court's resolution of this issue will

significantly affect the IRS's ability to obtain access

to grand jury materials for civil purposes.

The criminal tax division instituteda noncomplex

case review procedure to speed up the legal review

of prosecution referrals in cases that historically

have had few legal problems. The division continued

to try to eliminate overage cases. At the end of

September 1982 there were 47 overage cases, down

from CAa year earlier. Over the last two years the

division has reduced overage cases by 84 percent.

241 25
Disclosure Litigation General Legal Services

The disclosure litigation division advises the IRS on The general legal services division handles nontax

the availability and uses that can be made of tax- legal matters. In 1982 the division interpreted compayer information. puter contracts forthe service center replacement

Of major significance in 1982 was the ruling of system, providing technical and legal information to

the Western District Court for Washington in Long v. procurement officials. It also developed standardIRS that source data from the taxpayer compliance ized evaluation criteria and award factors for selecmeasurement program is exempt from disclosure tion of expert witnesses that conform to established

because it would seriously impair enforcement of procurement procedures yet allow trial attorneys to

the internal revenue laws. select expert witnesses more on the basis of techniThe circuits are now split on the question of cal competence and testimonial skills than cost.

whether the IRS should be required to edit identifi- The division advised the Department of Justice

ers from return information of other taxpayers in this year that, under statutes making it a felony to

response to Freedom of Information Act requests. In impede or obstruct IRS employees in carrying out

Willamette v. United States, the Ninth Circuit held their duties, criminal charges could be brought

that the IRS had to edit engineering valuation re- against taxpayers who file baseless "common law"

ports and other private sales data of taxpayers when liens against property owned by IRS employees.

a third party requested disclosure. The Seventh One of the forfeiture actions initiated by the

Circuit in King v. IPS, however, agreed with the IRS division involved an expensive foreign car that Was

and held that disclosure of return information with forfeited to the federal government as a result of

identifiers removed would violate section 6103 and its being the subject of a fraudulent sale and leaseits legislative history. back scheme using back-dated documents to claim

The division helped establish and implement the certain tax benefits.

plan forthe publication of general counsel memoranda, actions on decisions and technical memoranda according to the requirements set forth in Tax

Analysts v. IRS. The IRS is lifigatingthe issue of

whether it may defer the processing of individual

requests for Tax Analysts documents until the documents have been indexed and made available for

public inspection in accordance with the timetable

set forth in the consent.

Pending Pending

Types of cases Oct. 1, 1981 Received Disposed Sept. 30, 1982

Receipt and disposal Disclosure opinions 65 248 227 8i

of disclosure Disclosure litigation 8 18 14 12

litigation cases Disclosure coordinations 1 6 5 2

Discovery opinions 2 8 8 2

FOR opinions 3 26 21 8

FOR appeals 327 493 594 236

FOR and miscellaneous litigation 109 47 65 91

FOR requests 72 308 328 52

Privacy Act opinions 9 21 25 5

Privacy Act litigation 17 10 16 11

Privacy Act requests - 5 5 -

Privacy Act appeals - 2 1 1

Total 613 1,192 1,299 506

26

General legal

cases received

3,192

2,590

1978 1979

Types ofcases- regions

General litigation Bankruptcy Act proceedings

cases received Miscellaneous insolvencies

Decedents' estates

Suits to collect taxes

28 U.S.C. §2410:

Interpleaders

Others

Injunctions

Disdosure and testimony

Summons cases

Erroneous refund suits

Miscellaneous court cases

Advisory opinions

Tax return preparers:

Advisory opinions

Court cases

Total, all regions

National Office:

Appeals

Advisory

Other centralized cases'

Total, NationaJ Office

3,558 3,620 3,620

1980 1.981 1982

Total, all regions & National Office

'Includes actions for injunctions and/or declaratory relief.

General Utigation

The general litigation division advises the IRS in

collection and assessment matters. Among the signi.

ficant cases dealt with this year was UnitedStatei u.

Brigham Young Universit~, in which the Tenth Cir.

cuit enforced a John Doe summons to obtain the

names of persons who had made in-kind charitable

contributions to the university. The court held that

the IRS's discovery that 162 gifts of silver futures

contracts to the school were overvalued provided a

reasonable basis forthe belief that some contributions of other property to theschool may similarly

have been overvalued.

In United States v. Landsberger, the Eighth Circuit affirmed a district court order enjoining the

promoter of a foreign double trust from further sale

and promotion of the scheme. The TaxEquity and

Fiscal Responsibility Act of 1982 (TEFRA) reinforced

the IRS's ability to obtain injunctions against promoters of abusive tax shelter schemes.

In Columbus Trade Exchange, the Sixth Circuit

upheld a John Doe summons to obtain the names of

the members of a barter exchange. The court held

that the government's statistics on the failure of

1981 1982

3,850 5.698

96 139

314 293

727 889

242

311

315

459

203 247

501 543

10,329 11,941

27 28

1,760 2,106

4,976 4,600

42 126

25 28

23,403 27,402

1981 1982

256 296

339 394

15 23

610 713

24,013 28,115

27

_F
status

Receipt and disposal Pending Oct. 1. 1981

of general

litigation cases

Tax Court cases received

(Total above bars is total

number of cases. )

20,660

Tax cases other

Received during year

Disposed of

Pending Sept. 30, 1982

16,995 12,711

13,284 11,800

than smallcases 9,332

Court Non-court Total

14,266 1,682 15,948

22,452 5,663 28.115

19,793 5,879 25,672

16,925 1,466 18,391

members of other barter exchanges to report in29,512 30,739 come and the tendency to report the income in the

19,026

20,925

10,486

.

. 9,814

7,949

Small tax cases 3,952

Refund litigation

cases received

5,192

wrong year provided a reasonable basis for believing the members of the Columbus Trade Exchange

may have failed to comply with the internal revenue

laws.

TEFRA reduced delays in summons enforcement,

since taxpayers no longer will be able to stay

enforcement of a third-party recorcikeeper summons simply by notifying the recorclkeeper not to

comply. instead, objecting taxpayers have to file suit

to quash the summons. TEFRA also clarified the

Supreme Court decision in UnitedStates V. LaSalle

National Bank by providing that the IRS may use

summonses for criminal purposes as long as a

referral to the Department of Justice is not in effect.

Tax Litigation

The tax litigation division assures that the legal

position of the IRS is consistently presented in all

refund cases and cases litigated in the Tax Court,

and attorneys from the division argue most of the

Tax Court motions-approximately 1,000 a year-set

1978 1979 1980 1981 1982 for hearing in Washington, D.C.

1,029

1978

28

1,080

1979

898

1980 1981

921

1982

The division improved its efficiency in handling

the increasing number of Tax Court cases. With a

staff approximately the same size as last year's, it

increased case closings 29 percent during the year.

This increased productivity resulted primarily from

the establishment of streamlined procedures for

handling small cases and the development of case

precedents in significant tax shelter areas to facilitate settlement.

'Me special trial attorney program finished the

year with 169 groups of cases in its inventory,

including many of the largest tax shelter groups in

the country. For instance, approximately 1,400 separate cases, referred to generally as the London

options cases, were consolidated and set for trial in

Los Angeles on Jan. 31,1983.

On June 15,1982, the Supreme Court in Diedrich

v. Commissioner upheld the government's longstanding position regarding the income taxation of a

net gift transaction, holding that a donor who makes

a gift of property on condition that the donee Pay

the resulting gift tax realizes taxable income to the

Status

All Tax Court casee Small tax cases

T.T, and

penalties Overpayments

Tax in litigation Pending Oct. 1, 1981 45,449 $6,210,242 $280,689 9,588 $15,161 $ 69

Tax Court cases Received

4Amount determined expressed as percentage of amount asserted

or claimed. These amounts do not include proposed assessments

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

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

above represent the portion of the mount in dispute that was

refunded to the taxpayer.

(in thousands of dollars) Disposed3 23,431 1,637,809 $315,793 26,981 $16,031 9,576 13,989 $6,725 167 $98

Recovery ratO (percent) 19.3 59.4 48.1 58.7

Pending Sept. 30, 1982 52,757 ---7,263,652 307,189 9,826 18,355 49

IDoes not include an imentory of nondeficiency cases mnsisting

of 83 uses pending Oct. 1, 1981, 46 receipts, 52 disposals and

77 uses pending Sept. 30. 1982.

21ndudes both small tax uses and other.

'Disposals include uses tried, settied and dismissed. Some of the

determined amounts an for cases that were subsequently appealed,

Status

Tax in litigation - Pending Oct. 1, 1981

refund suits Received

(In thousands of dollars) Disposed'

Amount in suiV

Amount not refundeO

Percent not refunded

Number Number

of In Detep Deter- of In Deter- Detercases I dispute mined Claimed mined cases dispute mined Claimed mined

30,739 2,691,219 53,481 9,814 17,183 147

District courts Claims Court Total

Number Amount Amount Number Amount Amount Number Amount Amount

of in in of in in of in in

cases disoute4 suM cases dispute' suit4 cases disputes SUiI4

2,677 $546,005 837 $649,433 3,514 $1,195,438

756 133,007 165 151,212 921

814 131,662 190 107,144 1,004

$119,390

-

55,350

46.4

Pending Sept. 30, 1982 2,619 547,350

'Cases in courts ofappeals and the Supreme Court am included

under the columns representing the won of origin.

'Disposals include cases tried, settled and dismissed.

3Amount in dispute includes claims for refund of taxes, penalties

Taxes and

penalties Overpayments

284,219

238,806

$106,357 $225,747

53,513 108,863

50.3 48.2

812 693,501 3,431 1,240,851

and interest and counterclaim amounts.

4Amount of taxes, penalties and assessed interest ought as a refund.

That portion of the amount sought as a refund, which was not

refunded to the taxpayer.

29
Tax Court workload

extent that the gift taxes paid by the donee exceed

the donor's adjusted basis in the property. The

Supreme Court in Jewett v. Commissioner also upheld the government's position that the gift of a

contingent remainder interest must be disclaimed

within a reasonable time after the donee learns of

the creation of the interest, instead of when the

interest vests upon the death of the life tenant years

later. The Supreme Court has granted certiorari in

Tufts v. Commissioner to resolve a conflict in the

circuits over whether nonrecourse liabilities in excess of fair market value of property are includable

in the amount realized when the property is sold or

exchanged.

1979-1982

- (Amounts in dispute in thousands of dollars)

34,776

17,295

27,910

18,484

13,098 14,171

Pending Pending

Region Oct. 1, 1981 Received Disposed Sept. 30, 1982

($3,763,736)' ($5,123,173)'

30

Receipt, Receipts

Disposals Disposals

Pending Pending

-1979 1980

($6,281,147)' ($7.307,516)'

Receipts Receipts

Disposals Disposals

Pending Pending

1981 1982

Southwest

Western

Total

11,000 9,644 8,295 12,349

8,740 8,522 6,757 10,505

7,973 8,635 7,385 9.223

4,789 5,708 5,399 5,098

8,191 9,157 7,062 10,296

7, 225 6,475 5,620 8,080

20.224 15,107 12,947 22,384

68.142 63.248 53,465 77,925

31

The Tax Court rejected the g(yvemment*s arg~-

ment in Smith v. Commissioner and Jacobson v.

Commissioner that the taxpayers' equally balanced

positions in long and short silver futures were

integrated transactions resulting in no economic

loss, but accepted the government's argument that

the taxpayers in this particular case did not enter

Tax Courl"

Action

Trial court Decided in favor

of the government into the transaction to make a profit. And in Brannen case record

v. Commissioner, the Tax Court determined that the

purchase and exploitation of the movie in question

was an

"

activity not engaged in for profit" and

disallowed all deductions claimed in connection

with the tax shelter scheme.

53,440

46,167

29,875 31,119

(Opinions tendered- Decided in favor

refund litigation and of the taxpayer

Tax Court cases)' Decided partially for the

taxpayer and partially

for the government

Total opinions 36 39 253 266 997 1,141 821 875 1,818 2,016

]Rclated cases am reflected as one opinion. 5875 Tior Court opinions, involving 1, 178 cases other than small

139 opinions in Claims Court, involving 40 cases. small Tu Court cases.

26fi opinions in district courts, involving 286 cases. fiOn cases for which decisions were entered during the fiscal year.

:1, 141 Tm Court opinions, involving 1, 185 small tax cases.

Court

Appellate court Courts of appeals

Claims District Small tax

Court courts cams Other Total

1981 19821 1981 19&91 1981 19821 1981 19&2~ 1981 1982

Number 22 20 145 184 531 554 417 446 948 1.000

Percent 61.1 51.3 57.3 69.2 53.3 48.6 50.8 51.0 52.1 49.6

Number 13 16 84 62 128 129 91 93 219 212

Percent 36.1 41.0 33.2 23.3 12.8 11.3 11.) 9.5 12.1 10.5

Number 1 3 24 20 338 458 313 346 651 804

Percent 2.8 7.7 9.5 7.5 33.9 40.1 38.1 39.5 35.8 39.9

Forthe

government

Partially for

andpartially

Against the against the

government government

Total Number Percent Number Percent Number Percent

387 308 79.6 56 14.5 23 5.9

case record Originally tried in Tax Court 3061 253 82.7 38 12.4 is 4.9

(Decisions -refund fitiga- District courts 811 55 67.9 18 22.2 8 9.9

tion and Tax Court cases) Supreme Court 4 3 75.0 1 25.0 - -

'Of the cases originally tried in Tu Court, the courts ofappeals 20f the cases originally tried in district courts, the courts of appeals

rendered 306 opinions in 491 dockets, including 330 dockets for the rendered 81 opinions in 106 cases. including 62 uses for the gov.

gommment, 50 dockets against the gowmment and I I I dockets emment, 36 against the government and 8 partially for the govern.

23,926 partially for the government ment.

21,037

Regional offices North Atlantic

caseload report- Mid-Afianfic

all cases Southeast

Central

Midwest
Regional Counsel

As a result of the reorganization, regional counsel

now supervise appeals offices through the regional

directors of appeals. The IRS's 837 appeals officers

handled 52,877 cases and of those settled a total of

42,143 cases administratively in 1982. Attorneys in

regional and district counsel offices represented the

IRS before the Tax Court, provided advice to the IRS

criminal investigation division and, upon request. to

the United States attorneys, advised the IRS on legal

matters involving the collection of taxes, summons

enforcement and labor relations and performed

numerous other in-house and courtroom legal

services for the IRS.

Type

Revenue rulings Administrative

and revenue Employment taxes

procedures published Estate and 9M taxes

Excise taxes

Exempt organizations

Income taxes

Employee plans

Tax conventions

Total

sulyect

Requests for tax Total

rulings and Administrative prorisions

technical advice Changes in accounting methods

(closings) Changes in accounting periods

Earnings and profits determinations

Employment and scif-empioyment taxes

Engineering questions

Estate and gift taxes

Excise taxes

Individual income tax matters

Corporation tax matters

Number

23

21

37

33

14

190

10

2

330

Corporation and Individual Tax

The corporation and individual tax divisions issue

revenue rulings, revenue procedures, letter rulings

and technical advice memoranda that apply the tax

laws to particular situations.

During the year the rulings divisions issued 290

revenue rulings and procedures and acted on 32,369

requests for letter rulings and technical advice,

including 21,999 requests for changes in accounting

methods and periods.

Significant revenue rulings issued this year held

that earnings on investments underlying annuity

contracts will be taxed currently to the policyholder

rather than deferred through an annuity arrangement and that a partner will recognize gain on the

forced sale of mortgaged real estate to the extent the

partner's share of the mortgage exceeds his basis in

his partnership interest, even though no gain is

recognized on the involuntary conversion at the

partnership level. Several revenue rulings relating to

all-savers' certificates also were published.

The divisions dealt with questions about safe

harbor leasing, such as when property is considered

Tax,W111 Field

Total requests requests

32,369 31,726 643

160 115 45

9,676 9,676 -

12,323 12,323

1,348 1,348

578 -732 154

343 304 39

485 407 78

142 99 43

2,842 2,764

4,318 4,112

78

206

placed in service and how the investment tax credit

is applied in strip transactions, and helped develop

cases involving the sourcing of income of drug

companies operating in Puerto Rico.

The corporation tax division oversees the activities of the Commissioner's art panel, which in 1982

recommended adjustments of 35 percent in $50

million in estates, valuations and charitable deductions claimed for contributions of paintings and

sculpture. It also oversees the Commissioner's art

print panel, which recommended reductions of 95

percent in $120 million in deductions taxpayers

claimed for publishing ventures.

To free up personnel time to address more

complex legal and accounting problems, certain

common recapitalizations were made a no-ruling

area, and revenue procedures were published that

removed the requirement for the Commissioner's

advance consent on changes in method of accounting relating to vacation pay and bad debts.

To increase efficiency and get rulings out quicker,

the rulings divisions set up target deadlines for

reconciliation of proposed legal opinions between

themselves and the interpretative division and established a procedure for resolution of issues when

disagreement occurs at any level in the decision

process. nedivisions also adopted standard ruling

letters for certain high-volume areas, such as charitable remainder trusts and limited partnership classifications, revamped revenue ruling review procedures to ensure early issuance of significant rulings

and expanded to 12 courses the continuing education program for upgrading attorney technical skills.

Type ofcase

Receipt and disposal Revenue rulings

of employee plams Letter rulings

and exempt

organizations

division cases

Technical advice

Other advice

Legislation

Regulations

Miscellaneous

Total

Employee Plans and Exempt Organizations

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

to the IRS on issues involving employee plans and

exempt organizations.

During 1982 the division proposed amendment

of existing regulations to adjust benefit limitations

for inflation and limit benefits that the 25 most

highly compensated employees can receive in the

event of early termination of an employee plan. It

also proposed regulations on how an employee may

elect under qualified cash or deferred arrangements

that his employer contribute part of his compensation to a profit-sharing or stock-bonus plan so that

the employee does not have to include the amount

in his income.

'Me division advised the IRS and the public on

what constitutes unrelated business income and

what qualifications an organization must have in

order to be an exempt organization. It drafted a

revenue procedure that identifies which states satisfy the dissolution provision requirements of section

50 I(c)(3) and a revenue ruling that concludes that,

with certain statutory exceptions, section 403(b)

annuity contracts must be purchased from insurance

companies. It also published a set of questions and

answers to explain new individual retirement account rules.

Pending Pending

Oct. 1, 1981 Received Disposed Sept. 30, 1982

26 38 46 18

46 66 73 39

15 32 32 15

5 30 25 10

3 2 1 4

60 22 5 77

162 208 196 174

32 i

33
Interpretative

The interpretative division provides legal assistance

to the IRS and other divisions of Chief Counsel on

most substantive and procedural tax law issues. The

division also serves asa focal point for the coordination of IRS litigating and ruling positions.

To respond more quickly to ruling requests, the

interpretative division implementeda new proCedure for simultaneously developing, along with the

rulings divisions, selected technical issues related to

ruling requests.

The division prepared legal memoranda on the

issue of whether life insurance companies or policyholders were the owners of mutual fund shares held

by the companies in connection with wrap-around

annuity contracts and on whether "excess interest"

credited to life insurance reserves, maintained with

respect to certain deferred annuity contracts, is

a

dividend to policyholders. It also determined that

under section 465 an investor who purchased the

title to

a used motion picture and to film exploitation rights should be treated as if he had borrowed

the amount ofa note ona nonrecourse basis when

the investor's liability on the note is contingent on

the IRS's allowing the tax benefits.

The division participated on boards reviewing

taxpayer appeals from adverse rulings under section

367 and provided legal advice ona number of

corporate issues that became the subjects of proposed legislation.

Type ofcase

Receipt and disposal Revenue rulings

of Interpretative Letter rulings

division cases Technical advice

Other advice

Total

Type ofcase

Receipt and disposal Legislation

of legislation and Regulations

regulations Miscellaneous

division cases Total

Legislation and Regulations

The development of tax regulations comprises the

bulk of the legislation and regulations division's

work, The division also assists the Department of the

Treasury and Congress in the drafting of tax law provisions, reviews proposed revenue rulings and drafts

of forms and publications to ensure they are consistent with legislation and regulations and gives technical advice to the Department of the Treasury in the

negotiation of tax treaties.

The division published regulations this year that

extensively revised the previously proposed regulations for distinguishing debt from equity interests of

corporations. It proposed regulations on the method

by which an affiliated group of corporations that

includesa life insurance company and

a nonlife

company should determine the group's consohdated taxable income. Before 1981 combined life/

nonlife groups were not permitted to file consolidated returns.

Other regulations dealt with the computation of

the 90-percent net-income limitation on windfall

profit, withholding of income tax and social security

and railroad retirement taxes from payments of sick

pay, procedures for converting existing stock options to incentive stock options, simplified procedures for computing the price index for valuing a

LIFO pool, all savers'certificates and safe harbor

leasing.

The division also participated in the development

and drafting of proposals for the Tax Equity and

Fiscal Responsibility Act of 1982 and in negotiating

and drafting tax treaties with foreign govemments.

Pending Pending

Oct. 1, 1981 Received Diwased SEpt. 30, 1982

131 209 256 84

11 60 44 27

11 115 87 39

56 139 158 37

2D9 523 545 187

Pending Pending

Oct. 1, 1981 Received Dispo~Sept. 30, ~1982

46 30 23 53

410 108 99 419

73 152 141 84

529 290 263 556

Operations

The operations division coordinates personnel and

budget matters and provides general administrative

support to the office of Chief Counsel.

During 1982, the division undertook an automation and computerization effort to improve efficiency in managing cases. The office of Chief Counsel in 1983 will test a computer system for case

tracking and collecting and anal"yzing management

information. Thissystern will track case development, enable attorneys to identify cases with similar

issues and provide managers with statistical information useful in allocating attorney resources. A tracking system also is being developed to

monitor legislation projects, with implementation

planned for early 1983. This system will displaya

description of the project and its status and produce

statistical reports from information that will be

available to Treasury Department officials through

the Treasury's executive information system. Other

tracking systems for processing interpretative

matters, employee plans and exempt organizations

matters and tax cases on appeal will be operating

early in 1983.

An automated system for jacketing Tax Court

cases has increased productivity, anda subscription

control system for Chief Counsel's library has

improved cost control.

hh,

34 35
Contents

Appendix

Statistical Tables

Table L-Intemal revenue collections by sources

and by internal revenue regions and districts, states

and other areas/37

Table 2-Internal revenue collections by sources/42

Table 3-Internal revenue collections by principal

sources/44

Table 4.-Amount of internal revenue refunds

including interest/46

Table S.-Number of internal revenue refunds

issued/47

Table 6-Number of returns filed by internal revenue

regions and districts, states and other areas/48

Table 7.-Retums filed, examination coverage and

results (1982)/50

Table 8.-Returns filed, examination coverage and

results (1981)/52

Table 9-Additional tax and penalties recommended after examination by class of tax and by

internal revenue regions and districts and other

areas/54

Table 10-Number of returns examined by class of

tax and by internal revenue regions and districts and

other areas/55

Table ]].-Returns examined by examination

divisions/56

Table 12-Overassessments of tax as the result of

examination/56

Table 13.-Results of collection activity/56

Table 14.-Civil penalties assessed and abated/57

Table 15-Appeals division receipt and disposition

of cases not before the Tax Court (Nondocketed)/58

Table 16-Appeals division receipt and disposition

of income, estate and gift tax cases petitioned to the

Tax Court (Docketed)/58

Table 17-Requests for EP/EO tax rulings and

technical advice (Closings)/59

Table 18- Determination letters issued on ERISA

employee benefit plans/59

Table 19-Number of exempt organizations returns

examined by type/59

Table2O.-Number of active entities on exempt

organizations master file/60

Table 21-Disposal of exempt organizations

applications/60

Table 22-Internal revenue collections, costs,

employees and U.S. population/61

Table 23-Costs incurred by the Internal Revenue

Service by activity/61

Table 24-Costs incurred by the Internal Revenue

Service by office/62

Table 25.-Personnel summary/63

Commissioners of Intemal Revenue/64

Principal Officers of the Internal Revenue

Service as of Sept. 30,1982/66

Chief Counsel forthe Internal Revenue

Service/72

PAncipal Officers of the IRS Office of Chief

Counsel as of Sept. 30,1982/73

Statistical Tables

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

regions and districts, states and other areas

(in thousands of dollars)

Inte,ull -oat,a mgtat, am dbtw~ out" am

-thw -s.I(Sbua,"- by ablate

disalm. lawfiestaIl It, oo-tttuu; total. for

.11,Ia abs- all....I a- of owbw.~

umw soltu, ..I ............................

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tia,ll.d ................... (C-.).. ~..............

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P~-ah ~ IN Hal,,pifto)

........... M. bom)

Rost. ..... ................ ..............

Balba-0 .................. (Maryland & D.C.).............

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

N01W _ ...........

* ............... . . .(N~

ftbd.V. ........... soo (W ou.)

saa (a) I-) ...............

(%= .......... -

so~aalt ant. ..........................................

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..) ..........

(=th Garolm) ..............

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................ I.-amp) ............

.. I. I. I.I I Fkma) ... ............ .....

Nuh,iflo .................. (T-i

ClustonJ see (d) MI-)

D..h ch'N .............

ular-oti IM,

t-W. ......... (K.u*y)....................

Paotem1ug ............... (W-Voll-)

MI,hoost Realm

C. =,.ai

F.q. (Noth Dakota) . .. ....

NO-_

(,_n)

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

0- - .............

st ~.. M_),

St. Pabl .................... (M.n;")

S=Vlla~ :::::::::

Is.

. at b) "11 .............. - - ..

Altbixt-'Ne ... ............ (New Mum) .............

MOO .................... (see III W~) ................

C":nl

Data ..

D- C01-00) ..........

H- is. (0 W-)

i-afl. Rk ............. (-ansu)

NmOie,m .. ............. (L-)...................

Okl- Oty ............. (OW-)

wic (W..) ............

W..t= ... I...............

wuss) ............

............. - (I.W) - I

H- .................... jM-) ....................

11-11~. .............. IM-W) ..........

's. Is, betow) .............

IAOR. .....

So

M seo(.)

Seaft .....................

.dIstrfla :

Fedoul . "a. .................... .. ...........

Gold.., kbr-g as aW a... FICA A~Jbta

.01,old -.1.1 todaral-......................

ON,0~r%r- _ IV ft too-nat- tuol

F=e am N

P.Wa~tal el.W

,ioNed

_~X

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

0.... ..................... ................

ToW. to, -to. ud ofto- abo..

I'1b 1"' _ ..

(d) Cho

w Pan

(f)

Tooll ht-I

oa~=

WZ240,50a 65.9911,832 521,328,872 93,037.213 421.709.642

100,241,927 14.002,701 99,573.897 13.010" 15.502.in

5.u8.553 225.419 5,353,770 525,09, 4,788.515

1.545.273 140,725 1,366.1w 28aW3 l..5.925

IBA7,083 1~951,019 14.10GA50 2,231,583 11,755.343

10,236,506 838.183 9,176,440 2.W9 429 6,457.594

8.625,216 B34,196 TW2,88l 1.107,755 6,14D,356

740.145 79,03 647,201 151.315 483.874

1 s6l5.617 2.03D,MI 13.127.7B4 1.788.930 11,222,657

45.2D6,916 7.619,854 3,4.653~381 3.686s92 30,730.790

1,883.657 159,550 1.66().702 320.1" 1,321,158

Z22ZS59 210.561 1,979.477 297.592 1.655.505

Ag..1,527 6,W2.15o 76,4881505 11.6051.3 61,927,071

17,025,555 1,W2,433 15,281,626 2.014,523 12.617.210

3J98,377 128,859 2,791,735 556,146 2,192,032

924,232 24.1161 W916 40,294 573,751

2 27a.1 45 103.895 2,141,820 515,851 1,618,201

n.107,657 Z38Z416 18,735,078 3,269.023 15,246.979

19,570,011 1.003.26, 16,364,167 2,585.090 13,215,101

i1.431:114 1,171,901 1

1 :

0'.7.1. "2, 493,470 1.N3,395 9,%5.ns

073 86,13.380 1.765.252 6,664,226

2,04.454 4

13,

201 2

,

17a(M8 232,211 1,926,545

01,517,9n sna'saw 51,915,036 12,D11,456 39,157,233

10.377.81 1 l.136,476 8.551,274 1,418,323 7,059,985

5.458.741 453,511 4.798.873 01,02B 3.857,514

4.181,859 371,7N 3.726.359 652,528 3.039,128

11,360,973 1,457,105 8,272.MB 1.485,889 6.714.843

I.1::1499:gJ2 1 , 41a5 :*0 1 2628.405 31 1,7.1:113

5 52 17:053,522

111

7~324,593 68D.183 6,3U.576 1,286.147 5,049,04B

107 ?Alults 68,063.503 0.949,197 50,621.624

T .. i70 1.474,985 %921,734 1,407,147 8,"D,281

21.665.014 2.709,6Z7 16,896,611 1,947.058 14,M7,325

26,72t,521 2,024,M4 M,820.364 2,425.367 21.M2,381)

12.384,433 789.960 11.122.739 1,658.661 0,398,476

6.642.193 657,640 o.412,847 1,W4,248 3.335.499

Z320.976 155,848 2.009298 465,716 1,607.653

20,65l,432 g,m,s,o 76.677.3" 12.246,323 UAZ231I

877.6B1 62,537 786,366 262,633 518,860

1

"3 5U 3,892 1,19 28,592.317 3.930,065 24,N5.619

4:90:678 SM.", 4.179.289 1.201.100 2,867,745

1,157,110 74,97 1.o,Is,N7 338,117 66I.M

10,795,4W 1,350,615 8,979.6al 1,35059 7,558,661

3aNjW 391.542 3,4W,615 6139,310 2,531.845

~34::57 385 518572 12~646.656 1,M,631 10.WX7

29'w i:3626. 11.931.W 1,379,237 10.103.906

5~981:510 589,2n 5J471836 1,207,372 3.885.059

94,653,012 10,742,513 M.575,9311 15.022,407 53.9W,774

1,910.655 141,859 1~682,280 418,615 1.251,549

13.212,337 1.470.475 9,960,274 2,358,461 7,559,490

21.121.175 W.557 855'"13 293,951 655.853

6418,259 2.928.a8l 16.096,510 3,983.331 11,969 728

11:08.739 577,842 9,814,611 1,506,319 11,229,2189

15,MB,770 2,175,981 10,016.191 2.155,932 7,771,923

2,869,097 319,111 2.365A83 639,370 1,703.123

9,n7,004 1,127~030 7.598.4W 1.799.207 5,743,483

II.95a739 1.266,715 7.M,958 1,626,969 5,gn,855

s770.x,6 544,459 4,565.723 1,147.164 3,242.374

101,672,120 9.160,145 8515:1111M 17,044,226 67.686,636

1.348,991 75~219 1,261,723 237,943 1.017,656

1.745.213 130.027 1,580.459 M1,N6 1,274,175

1.227,943 Wan 1.07z355 324,351 739,011

1.876,628 157.750 1,674.537 329,IN 1,333.156

1I.M9,821 4,677,011 32.M.307 6,698.791 26,021,U3

4:~Ii s .1:3111 3a 1 .17 4.,..795 1.030,993 3~080.735

423,M 4,UO.375 910,026 3,700.216

2,047,114 188,051 1.814.432 .62,009 1,338,492

3 1:,017:.31 387 3N 146222M

2:101 '

9 22~:135

.152: 2 29 Wq:W7 20: 68:310

4,2

2, W 72 4

.

9,W.519 W9.595 8,897,113 1,753.474 7.091.192

I.M,117 451,527 1,458.515 - 1.439,9M

458,761 54.422 40,IX9 4U,339

68.50B 63,5()EI N'so;

-2

3

V

39.03 39.03

25':~ 150 25.3150 25.3105

1,091.397 1.197,829 1.635,956 229,171

7I.W.870 40 6,M,423 58,436,978 11.327,798 46,49.853

.425,IM 4.41,422 33,740.153 5,137,437 27,93D,678

11:4121;:112 14:1 1~111 56 686,474 7,928.N? 48,317,275

96,

1

so

1~

26 6101~5 3,35a.205 23,077.606

N.W5.685 3.283:172

2:.":'7

3~068,485 23,180,979

M.159,366 6.574.9,10 3a 72975 8,497,724 27.301,149

IMNidual I,-. sold laplay-I to...

I.-

"

lu.- ..

TOM not MM

to

.~..~jd HINtaki -d

FICA--

(5)

ltalOoul 11-play-I

abs3,"@,Bft 3,351,120

'oaal. $51.602

11.189 20,956

11,831 19,259

20,043 99,191

46,362 63,055

837 53.035

3,495 8,518

5w 115,697

10,98B 225

DIi

43 13,316

1,327 24.673

1.201,Vs 60,5m

579249 70 (Wo

6,351 37,MB

- 35,870

6,351 1,338

15,747 203,329

399.693 lKW3

41.W5 102,472

157.015 56,886

1,416 'aam

351,467 395,715

3AN 69.558

2,879 37.452

2.11, 32.592

wo 71.425

96

,

422

2.

1;~7:11

"a a2

I:D03 47.578

sa?a 424.025

82 74,223

12,014 IW,211

44,589 '"'019

9.W2 55,719

1.811A 31.D3

313 14,616

9761.00 SKIM?

0 4,833

313,789 272.8,44

1~707 25,7216

M 5.6135

2.773 63,368

169.466 17,093

72.116 ".591

M,492 G7.Gl7

6,456 48.949

243,254 452,473

35 12.053

4,980 37.335

4 5,241

23.540 119,61,

33,376 45,527

9,980 7B.356

2.250 2IJ31

2.388 0.302

30 0,7711

166.066 30,10

251AS sm,012

- 6,125

1.265 11,973

631 8,362

- 12.188

3,170 2.,W3

65, 32.413

1.502 28,541

2 13,8W

14.087 2:213 131:2 1' '067

1,058 51,390

26,5l7

243,257 376,070

350,246 321.793

69,375 370,957

12,NS 174,438

.1,490 266.675

38,Wl 235,302

36 37
Table J.-Continued

(in thousands of dollars)

at oantighwa,loWditiftWO.'alanif

no

""Zis-balm-anytialry'"Ill

dt,b~ halkadad an f.

ir~ dato, andon, at bonado of taboo.)

unit S.- Wild ........ ...

Nordb~Atla*dnfla

A.,

5,-kt,n

Bialido (Sal,

adangnin .. ...............

pia~

Ro'midi,i, Fnaide 1..)

RingIon

i"4i 1.

Fonar "Oman

R.

ol"o,

Nplitadwria

~1

AMOt. ~~I- ~~

.......... (Allbodial

(Wh

(North a'omao)

J.k--

Jacksor,410

Conval Rgi..

.....

C-tral, San

od~.ddal is..M .2.1

Do--

m

1

avow-

biddloda'a"

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

p (W., Vag-)

Alwand"A"Od"

Abb"tia",

(idaa) ...... ....

on"Ift,

S, Lst: Paw

ng

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

Cheyenne .................

O.k. (Sed

Do- .................. (S. O'.r.r.)

(I bakno)

....

-(

N C11=1 .............-'=

01,L.h0bil QIY

wa,"do ..

wambintR

podw..

Hd- '::'

(S. (a)

(AA-)--

ponto ............ ............. Rand . .. .. .... ........ Modolm) ............

Soft Lido Oty .. ............ (UW)

StalM io"i San F- Seattle ..........

wal"a

dind,

CA=boo,aadw in- oodo-a-bon Wf am

ir F- and N.,,

~ioaakdndi '~ mpv

Co-d ocitts

"II.......................

"a, .. .................-

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

Eadwa

61035=5

I'tiff'003

Villit?

42,54,5 11 fl 200

.801

8,018

1

39 3m

~7

7.530

25,82.5 '6

17718:836

152

"Sw

W2

1.1 MW

ID,11

'236., 3271

'71,519

01,897

58074

145,155 12

.803

35,U3

426 32

91,435

74 53

21,214

~337

i56, IS

20,

59,918

1,124.303 4IL374

11,17

320.513

129.385

ZZ

56we

45,702

M711

";25,131

23,227

1,5:211 8

689

2.'2:n

UP22

1w3,856

~970

27,6U

110,692

92,453

1.625,10,

3,041

~':'U 11772

26.604

Mew

75,490

84,423

23,198

21,153

~75"`

103,922

393,S68

Elio.

aj a, total

Win Id III, of I " ", .

nonam)

f9)

100

MIN

331

742

i:m"2

4N

36

1,628

Z2,431 1

53

57

TZ"S 2.932 2

'58

26

132

1:6

"197

21956 629

203

9.

112",

'38

531

'226

798

3,767

713

0,?Si

1.13, 3Me 12AW9

20

693

22.M9 "0

5.371

131

2,193

11323

2,226

7,621

2,268

Aloonal Man

Dialsiod wift

To.( old"Ift

110) 1' 1) 112)

36.779,428 5'.69,810 3,634.519

3,264,730 536"m M.3"

12,931 '349 111

21.758 .720 706

245,587 126.57 to3 10. '5 83

53,192 98 '03,

192.1142 121,756 3B4

5,265 76 75

'~.'~2 N.11.1 "7:~14

2.3":' U 25

15,367 32,Wl 4SN

6.821 10, 92

5,453,9" 1,024,546 2 GNP 480,72B 53,972 ng:(57'~

259372 M., 231MO

247677 231,~ 231,4391

307,0 2A2.9m

a5 92,7"I 5 53,988

,47D

U P20 48 17

1

30173we 76~393 3~'65

15.074 50 49

Z922, 15 M365 'os'm

586.738 100. 52 16620

147,U 2,36~1 085 2.251

385 957 2W

517~001 99,505 386

54,118

420.1542 'w"151 48 482;

158,666 134,170 97.817

4,93S,716 5A 1,sam;

235.aB7 1.111,7,4'6*3 11e:1'13

2PI2.900 51.102 41,007

118,574 303

.

N7 8.050

347170 193,614 17

"S'DW6 '21.565 ':W'7

at

I,

087

7

5 7603

2.945.

1

933 U'

Ml

13,531 'T -4.5'

1.6272. 1UP21

4.711 :12 14'2Z

M7.588 162.17409 7.55629

01,02 3,716 '49

S44.230 1,01. 912 0,951

207,155 7,SD7 27,264

1

982 46A47 nezo

K"4 W. 101720 5.01

"5 W'~ 1.924 Sea 1,920

ties

1.083 161.587

V 41

4585 2,330.&6 ".112 ass

1.027 163,238 111, 2M 3 2:9M Ve 22.= 1

357 37143.7n 69

e

11 a's

967 83 ":Mn, 46.87W7

3.267 2,167:107 446 2M 1077

676 T" 1,211

11.679 52671M ~207 124,269

37 893, .1 56

'7~1

M 87

'20'9 4 71a 4,703 4.2W

226 17,511 431

3

w

.

889 Z916,695 33 269,325 159.059

357 eel 2.793

291 70 46,481 ~.D is

M51 i,37"

78

185 51,941 47 25

4,71M I.BV050 479,766 310,2843 2

62,6N1 69 203,119

-226.925

Tout. far am. .0~-I-

(a) cautorrwor ....... ....

(b) Iflinda

(C) Noo SY;;i . . ........

(,1 pin-Y.- T. ......

1,31g,675

11.1.611 '7:"659

709 24,669

32107:'17* Ol

%25

624,559 6.789

-2

4,80,7. 749.Wl 46g.U7

1.744,226 1171:14,

2,593 28 '2' 407 32.011

786 mim

4

6

1

~57'9 157"" 02,305

6.880:10'2' 173 TO 30,677

J13)

TooUdlad!m

if-) flat

210 My 1.606m 2.5311495

Z.356 Iii"67 1"m

108 96 -

23.470 1,q,N7 27i

,a t!

62 2.410 10

25 257

12,496 816N

37 27,134

10.107 Mj7

6.385 17,9 - 7,962

7,962

UO 63,776 ~.14

1,78519 36.

2 B92

6,503 14

1,657 71'57, 668,817 2

3111XB 1,4 I'm ISSU2

496 M'm 83~:729

lw IV US

27 6, 730

25 KOW 1271,252

99, 70

4.7J7 36

W

593

1M

3"1077

6'4339N '52""' 57809

2,416 COM 378

62,257

1

3,631.1 14.9tra am

10.65 376.153

45 177

4.7.9 Man 269

23

3A75 me5 n 25 9

767 153,829

3,567

3.532 118,129

55 29: 93

263

1 17225

22; IM 253,392

N'~2 -1

79

113,522a

ll'V5

- 21Aqq

336 33

B

tm~

9

'12'2'

96

142.51to 2OZ3422 39i 3

12 11

-

2

W 25 m

32 31

2

313 4,M 105, 2 1

ei~ :699

.750

135J79 33,69,8 61

.9,4

2

140.715 139,029 374

3'em 17'&~ '.263

Are 107.7M 168

2.M M,859

.625 12,397DB6

072 .69, 20

Table 1-Continued

(in thousands of dollars)

Internal W,,nu,*, no,ano Ind dinatftu, 11ale, and

fl, ........( to. ran ....tinat by -0

dWWI indicated in -~tmnnd; ta.4,.,

Oth" total -,at bottoon of fabar.)

.d U1110S-tal. I.W .............................

~A~,ft Rovil .. .......SIII -.. . AbIny -........... ~F

F

:-:::

W.-o'.

woni,

. . .........

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

eLdtab .............

S.,ngton ..........

HWW

Mra,Mllan .......... IS. (c) oil-).:

Pon~

P-- ... ........

w~

M~A tic Rbii~w .............

fi=. .......... Monft..

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

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

P,..'k (N- Jyrjai~): :..

p

p =r

~ is"' -iZ W-) A.-nd )

I

wiftrigSit.th.. flirr- .......................

Atilr~ta

=1

(.a.

-- C-ki Gloora~.,d ~j

~Fm=ppl) ..................

jac=1le: :: ::::::

:::

)

.`dnla, (Ta- ................

cartind R.9ion ....................................... .

C-man ...... .. ..... 'itiold ...........

Detroit ............ (M~gb,)

................ Onclona)

Lk

p

ldroort R"I on ...

................ Abonlean

(r- wo.) ...........

11D-)M

JNWh Dakota) ..........

Onam

fwSt. LSt

SMngfmW

~tlnanarl Anninn,

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

D.11a. ...............

0-

H--, (S.

M Wnw)................

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

N-~"Mbnd ........... I. I.

Okliaidnia C~

. ............. (011,

..na W~ ................

ni'biyo~

A-go .................

6-

Hot..

b.)

!'m'On*m)na)

H-W. il~)

') W.-

9=77 na I) .............=I ) ft.no .................- Z.9oni Road ............... (N..ft) .....................

soft ul~~6 . ...............

(11) wiln,i ...............

fw-ah"ll'on) ... ......... UndolAtart":

C4WOhdid~sofafto&Wtoydag

W1 and

E.- ,ad

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

Olher

Total. for aboub, not oforrion On,,

(a calaorlua+

Mi Minn.- :::::::: ~::::::

M N- 1.6, ..............

(d)0. . ................

in ~m Na,ja M T .. . ...............

Total" GandiflGINZ900 4.214.373

7D9,433 so

7,413

M.

7,DD6

1~1:.172 5

20 0:141

19,036 15.6w

4 50,358 23.6M

2,850 2.323

1

44 21,385

~':M`,4 321.CTI

4s59 2.7

4

.

1,879

8461410 4M.21

107,21, 33,582

458

468

2.':.'6'

313,736 202.215

67.2U 25, 39

2.745 2.U8

206,835 21)7~27

57,700 45.9651

48,530 22.9190

25,3 22.935

111,204 57.778

10,510 9.886

39,349 29.973

1.241~.271

39,129 18.288

17:111 ~~l . 112:M

16.9N 42,670

1~4~1:7 4.4

'3~3 ~4"

flocul 52S6,113

9.836

4 S:2

".'4'"

M7,609

311 17 27,k43

4,39

le11:113 12.335

397 9,748

I ~12

5 11

~%

'I

41,192 35.790

1,643,933 1-

:M7 2.

2 UO 962 331$79

23,719 22:76 418,08 JOSS17

10111

74,019

.9~1 n'850

a9 064 34,B37

14415 37 10.729

309:62

IIS2"J'1,

331 10

IM13 3,4W

11:725 3.489

3,412 3.OM

4W N5 win

7:560 OADO

67.591 SA49

3.663 3.462

25.176 10.55,

211.313 189,387

10O.M7 15.124

632308 534.107

462:432 W3,398

478,792 367ZOS

-8'~O 26,31911

574.081 332.126

7.108.611 040.9,16

T"..

nandity .'

LiAni t. In

W of

mItbatin

In'., to..

,.a

(18) 110)

lw."3 616,705

15,107 142,522

59

169

.71

1

56

94 a.1112..

49

el 69,722

4,69? 47.916

123

8 242

=,025 DA122

.30 51.922-

45

4, 5.69V74 .:,70 9513

ID.934 2.5U 1 890 3 57

I'm 7,,03

790

~:665

259

29

"11117,

289 1,265

389 335

7,816 324.242

J'il4 2:113

071

279 13,X~ M 5"S710 1,5?5

mv

215

7,301 ims; 2

31

4,877 2:1

13~ 508

N7 94

67 6,

,IN 2.056 w 236

12 23

41,566 2MI 3 31

4,623 70

-14

1

11,371 l.lD4

1B 263

15,608 43

132 so

576 19

8.797

2.

I'V6

'100

1 Ila2

37

4.79,f Xo()~

97

95 153

123

0.520 2.5W

25 253

1 1.64M15

1,

3415A45

:.'is

,808

36,9D4

2,611

7"501

3215, 482

7,354

1,307

of.ld,

latif

-ind, fhd~k

donaflorets, lung

in)

404.445 426,

m

13,67!

270

1,3 IS

7 5'~

394-

":1225

5.~35 12.7U

4.3?51 3%

70

-227, 120, 18.9479 147,3717

66 1.6

M2

13,W

801001 M, q;

6.98 ga90

1.92'5a 30,516

25

46.1001 27.3101

9, 87 254

8.7% 14 NS

956-

17.05 465

400-

3.846

8

AN 14:771

4.151 13,699

19,322

2131':%

21,1541 sloe

24,9:714

W3

Moor

Me 67'6

3.1:~4 21

331V4

$58

16'me 6.873

2.278 (54 3 31,403

':'7

5

4,DO3 1,236

45,744 n'"G

No

3,13256 315

.15 93

1 B'708 959 747 B,123 7"82 329 2,174 4 7,136

274 2.3461

':DO'8 SIP,

U

7.70 10.03 671

2012 612 49 685i, 30,674 17.932 13 IN

278

597e3 3,792 54

23,145 8.43i 5,48MO

25

~A97 4.021 2,619 534

36- 57

826:392 7'W 0.759

13~1

5

':076 070

M7 ;:131

'29,M) R.515

42. .4'.11

.2

'.13:*11 "s

24,014 0,410

R-bona,

(22)

13,1282

$5.297

12

303

628

273

35,378

13,554 5

1. S3

155

10,035

Me1

4~ 09

2AV

'00

2.5m2

7.11`07

21,

797

1.53a

2B8

106

3,961

1:'35 44'

256

3.42

M7

121.

7.230

4117

"047

374

&V

0,926

63

4.005

20,

to;

S556

1 7,1

.562

2,,

2.592

948

38 39
Table I.-Continued

(in thousands of dollars)

initialled ne- neglion. and dWMM a.- and

ottes,-I (sm. "I"wassesse by M4.

iffsail kldk.W le beess ton

o'ba" ablass abown al befte", Of babse.)

united states, to ........................... . -

N~Ada- Ringson ..... ...........

Albany .............. .....

..... ...... Maine) .......... ....

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

Brooklyn low ............ ..

Maio 1, bNOw) ..........

Staling- ..........(V-,)....................

.bentini ..........

-

... I.I

M.-Own ~r.m .1-')

. ..... ...

Ponnt,no,s, IN ilmneshes) .............

pnwelono, I=Nestle)

mi"UnnooRav .............................

Blossanne Im".

a ac.) ..........

1=1= ..................... ..........

cite,

Ilawnwa

pnibei.tons, ................ (Sea (a) olow)

Islas No NBIOW) im

Witiene. .....

Assnas

=~ ::::: ........... (Almimenal ...........

GivensibbriI ::::: ~: !N= i.son ................. I. (M 11,90 F I

NaliMse n=1......... ...

o.ses,O :::: .............. (Sea (d) below) ...............

Detroit

Ind.-Nis

(W., V11191111100

an. .............II .............

Abortion, (SO.V, Not ...........

~Ses o, belo,el ...............

low.).

Fing. ...................... lNoM iii6io:::

Mg-k 0,

. ................. (Wi-) =... :: :::::::

St. usse *::::::::::::::::::: M-).'.................

St. Pea .................... (W.-) ...............

(Sea.")

bill-) ............

Ab,xe,enlea ...............

A-' c"(1) Sale below).............

Delta.

DonHei,aden (Sm 19 bbolow). .............

.

umm, Rod,

oi,tanoituicity .................

Wtolate .............

waan-k4iai

.................. N,N.) .......................

fkasne,

!HM--ki)..............

Pit. ~Seo (a) below

po,uaw .......... R one ...................... (Nennola)

salt -a coy

San l'S'N'(,,) 6a"i::: ............

Seem (WaShwVWo...~ .............

Undistrallesel;

Fainmeloodeposin' ..............................

Militated boneso ernpWines,.......................

..Par

Elintaxi-onal o...

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

7.1sibeftwebabse-sheeneb-I,

(. c6tonas-...........

li~ Illinois ...............

11) New Yol,

T- ..................

TbW

(23)

62,625

33,11149 21.21 M

2027 ':'I

1.172

'72

SIP

,ZI.

87,75-_

7,241451

45

1,1,7-

u'."

37,3N

12,369 1"m

as 785

145%

e:m5.

15, US

2. OU

-,9,09,

18,40 ill

27,7,91

11. 14

lo. 207

S.006 2. IN

IOUm3

2.7211

21. '0 Nil.

~13.

4~088

11:~31 S

22,3SB 1. 7'

170

4.

19.715 l"s

~tl4:11 8 46

817

1"

10,9-

21,

13.6901

lizim

3.612 592

24,:I

06,

"2,603

49

27:941, 6,

492

12~ :.711 21.

18AN U G5',

KV

Special Wall ..

Ditnes! and

special Was,

(24)

M.M

'2'M1,815

2:~17 6 4

2.887

"24

70

1

M,

,,:789

as.IM

7.IM

53I

14,

,1-

12.4- ,I'lee

965

14:1 05 420

14,951 1"

le.

17,21a

75AN

5321

27.OM

12.

2.029 We l

':

556

24to 1" 3 'N9

121"B" *"6

4:7"

11,217

1 7.182

4012 "

976

21:606

3,918

38,903

$.Me

1

1

ng

7:804

21..9 13l

3.5M

3,011 M

.llm

,4:1 ,

0.7n078

2,3m

11,31.

27 WI

6:141

31:3'66 ",

3ZW515

41

339

,~:906

013m,-

(25)

106

.7

41'S

-23226

6"

2,710

116

41

1 41

93 m

Z206 .513

3AM

3m10

i'M

256

2.

"1II

259

2.

2.477"W

11.5"

17. 2W

IN

Sell

a. 243

4-2DG

99

56"

121

1

2"

381

2.812

452

262

567

.225 1 S"

S'I

1973

-2.524

207

179

350

1.24

412 See

2:110

246

-76

Table I.-Continued

(in thousands of dollars)

Tehiphemni Insist

.a.- nemonat and a.. and sand bNon W.Odg

,ithas, slaw.,I IStalle, nes"weenbW -Y -nak, de"lote Total minyw of W...

Indi"ball in penaneb:m; band's 10,~ mt. will., Pensions

sh-.1 bellown .1 Ms.) asawses, by .1,

misoall--olas beass,

P-1.

New im. 'ounical - It- Windfall Etwin.n.

highway Wool enallial Othe,

Unclessland

,a

(26) 1") (28) (29) (30) (311~ (32) 133) (34) (35)

UlneaSenes,tonal. ............... 24,413,053 919.749 1.154,8113 111,647 2S7,3 93.tU 2Z035,027 21 $2,449 -3,044.M

ie'~Aebwtl, Regiln ........... Z145,674 IN.6" 3Z4

"

:%,,8m 27.002 1,937.M 41,94785 24.79 -162.20

Albany ..........

III,) below) ............. 2.111 .2 291 19 397 271

1 16013

31

LNE)m

327

- ~:2-

05

1 31

3,4 2.325 2,219 163 W3 -14.-IW3 Boston 174 17 1.1 23.319 44 0 432 5" Wooklyn (Sea (c) :47, 4,32 1 2,V

85 926 758

.5 Main (See (c) below: .......... 13,735

3. 27

13 3,550 1,28436 3~ 4.M2 300 12

BNa.g- ................

2.3311 1,127

-

512

2

45 7.

liti-n! ............... 37.093 17.086

71 2.71 171

':5.. M"

27

Wnhanan ~Saa (,) be-)

. ........... 2~0[1,1.1566 IN.019 1.365

3M

,

. 1,M~ 2. 14JIB .1"18:103

NewH nestwe) 6,289

1

30

1

7771 3031 774

4 IDS 675

17 63

pnwidence .............. 923 SO

1

1

5' M~Aflbwns` Rg on ............... 3,411's at 105.976 lol."a as W.242 14,036 &OB1,247 0,071 3,W ~402.302

Rawin. ...........

,anolI DZ 82:897 23,2192 44.421 30 3.982 1,73384 7,577 610 1:%1

2 .11

M 21, 6.612

3 70? 21 10,795

2'.

-,.Sotl

I.

II-2

1

9 10Z -I'Ml otin, 9 6.610 2 700 9 2; 7 2.1 3~13 45.

3.209

.,90,,

1,3 :506

2W no N-,k ..............

589.715 27771 117

093

Z942 507.3713

Phisidelplast .............. M. 90 30

2 8.455 4,779 9OI.WO 7,MO M 640 -Mq,NI

"525'actiW .6, 10

1 I.al 1,111251 M014624 1.035

943

77.7

12.02 22 271,BN

W,I.ngl '3 2~ 7. 35 IN M2 . ..........

6'

1,5- IPM

11Ilw!~on. 170,41M M5,647 752 37, 6.7416 101.05, 3,11M

1

463 -0104

Anal. .......... 235,93D 02,3137 1".293 138 5,901268 964 94 '95 1:002 -5:522

1111.................. 1211.142 67.

03

78 SB 489 let U.173 1,4671

W ~15.255

C

m 2:48 291

2

1'

I

4:" 11" 26.'l'I

1 8,

57 196 IN 4:4'3 Q,bamaN,b ............ Moll, r

`4

25D3 21

1 I-5l 46,1

a Im

1

49,319 56, 223 16 1W 2.4 6 65 0"

155,0 13

'

INS84

1

7, 16, 314 1,78. 45,377

Nasa,n,I. ............ ................ 14,48390 2:9'42 4:557 AS 5,

MIN LN 49 80 309 45,741

Central Reg

m .................................. 1,111312 .72849 3,

7 U3

5 6,

335 1,4441,702 S41 5,2415 MI72

a

I

11:

3

1,

I

-a 28: 14

29. 72

i'll, 124 41 US .660 4289W 5,731

Sea 1,2M,767 66,1

'1, :3

30 1:~1472S 1.15.193 9.660 2,664 128.311

C~abano ~r1

Daboa 1138377

2S

150 42

1S' 'M

3 So

330 "to

146 ~1,020

bxsans"', ilnoona).. M:

W 19292 .,1 235 1,557 1,60t) MI

33

ml 525 .12.528

M.N. Kn-k,) .3

1

34

7 3405m 135,120 2,18 376 1,314

...... ...... rg"a): 10 ':593 4

271

7

1,648 IN 582 447

:113 112.906 4l 23,1114!

m set Rainsin 182,76 I,U7 11 NIS 10.00 37I,'Mn

211 37 326

AWdws, DaIOiai i i 1

,W 343a

so

30 605 17,034 12.49 4311,99 Chicago ........... (Sm (b) belowl ............. 564:1.47

35~ 175-50

so 9.651 5.55'

~:

1

Des

M.................. (low.) ...............

11

N

2.7'

1

3481W 65 418 -9

Fargo (NWh Dakoba) 3,0. 274 24 IM2 1:4""' 41 45il

1' '5' '3' mlb,nlk. .......... M.772 15,712 1.749

it,221 1,

"It

'0.,41

244 2.115 2.315

onna. 57,957 '32.M IN

A 2.

.0

11

16,

117 1:123 95 .6 Ml

St Loas 17 5:1A 67 6,6"

"tim ..'so ~71S

5N 5,427

'IM'.7'17'

:.111

'5 SL

1 15 Sol Plea .................... 1 603 1 mi 2,924 25,96B

Sea 25.535 923 73 3:903 32 13,263 1322 1'917735

' '102 Im a~8115 111~211119,256

ass"'

-1,785 ON Seen. 67 227.005 $22 no 3.921

Ne~ Me ""151"14 121

1,

'78

Amb~-.s ...............1 473

m 19 30 45.4M 209 116

A.-

I .................... (Sea (1) below).............. 1.300:351 737 3,02 124 5,853 1.147 1.276:19 11,25,1 765 -13 6"

(:he-

""'g)

31 ill go

-

1:~211 74

1~,

425 197 29 -5,NO ,1:13 '0

Dallas 2.11 1311 11 00 3,%5 2,705,671 19.624 1.4118 -1,003417

................... .................. 1,021

41:713 371:1

on

566

2

0,19

5 "N" .. ""

W 613 3" -69:181

.................. (See to below).. 2.008.41 M6

10.

NO$ 01 3746 ~1,028 2,756 7114 3O.M 2,560 -Mg

Ld.R.k "'.............. (AnNaaaa) 120. ~:,141 41 110 ~1~476 211

1

14:732 334a 414Z

3..'!

10 S,

MI

178 3,W U3 3U.450

1,

No

1

35 -51,018

Ones6 81

1.8 19,1

175 .218,730

OiNba,ettll r1ly 2.BM,3 am 138,

6'

3 6252 685, 86 1,374 .653

.

.. ............. 226 Is? 5.51 286 401.614 .25.324 ~nsas) 412,53806 3on MR

W-M Ill

. ....... 4,110,96 1211,60 124AM 12,m 41,M IZ107 3,761,4516 23,022 7~0815 454.0411

-W

7

625 1.775 5~260 26 4m

7 24

9

121

W

93

Sal6 52 NO 310

..

B ofth.)~ .................... 2:

............ (monowelo ............... 1133

1

1

2 1,312 l, 35744 25,Ml1 '7 24

M

71 3:'" H.WW. ........... (Hawail) .......... 210

46

3.921 5.32912

Us Angeles Swe (s) below) 2.625,062 22.863 97M 2,803 1,70 2,475,012- 12.415 '65 ~,1131 ~23mi

P-. -.:::q~:::::::::::=Ona) ...................1 30

- 2,572

1

10,533W 30, 480

M 21

1.

poniso NI (Onigono ................. .

"S'

IS 32 17 5,48D

7"

311 COS

R- ................ (N-ft) ................... 13.1

"

89

03

11.366 71 74

"5

310

Sal"

I-ah.cay

....

19,375

1N 4339

1.

M2 213 16,&16 11 72

u

314 51 ,:541 1.233,514 7,653 1.810 1,341,312. 73,093 9,229 1.

8'

1

Satins. .................... (Washington) ........... 40,299 25,502 6.011 .3 ':595 4 198 81 W5 004 -7.M8

Weikel Inotect,.

FeawaleadeposisGasol"WibnCeni'Voll,

Wine,eld boalM fWMI WenlolnEnEnt ...............

8-alWl land

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

l,neesnani elsobOn ~nown bno I- ...................

Eian,ed odetII ....................

o'e," ............................

II :::: b:4:1:::

Totals ton states Mt shiceen ab,,nne

.226,925

.2

1

49 83 21:;11 1~21.1 1~7111 1. 20.

4:71 .592.191 (a) Calitm, - ..........

3.9% 37

95'" 106.510 IS ~II7 2,:0 12

ft,

4 68 17:055 642 42 INno, ........... 5119,6112

':"

17.1:4m

IS' 11,5'14 2~2:11 1:~132,3 32.1335 15

,

7M

.2,1.

New Yon, 2. 213.01 4.2. W2

I 13.Mg 3,5011

l'j.73s

,I) ots,

1

.286.880 41.45 1,775 142 12,47.

Djil

13,S45 7,479 2,4020:2503 23.~ 5.333 876 at pe Ybaiaa 2

35

37 ':,7~73 .710:M :1131 ":1

IT... ...... 900:293 35

745

54 325 19.900 9,139

6,739

ON 938 4.111Y) -1,375,282

41

to
Table 2-Internal revenue collections by sources

(in thousands of dollars)

S-w-MGrew -Let aacConainvats, I ............................................... .... .. .. .. ....... ....

'= - '~; - .~..............: *..: ':-, *..:~ .............. Indwised scantness an MWest .....................................

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

Rsisroad res-raft, cost 11 ................ u inMar. ....... .

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

Gin.Is ......., ":,:: ...................

Eincies, wasse. tnIiM.~........... ...

I*'.. 1:1......................................................

Alcohol ... total .................. ... ..

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

IMPWA (coliecow by Cmional raw asso Me donnItesci .......................................... . ... ........

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

R"Ofificass"', 30 cents,oes proof

"'W"" . ............ ........... ....... ..........Occupational Woral sotal... ..........

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

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

IN2

606.M,103 632420.50

1711:11 1~112

73,6.~ 66

.

926,131

40.991 ",701

U517MI962 521.326,872

'2-

.40 9103T213

396,495.012 421.709,642

2.710,9194 3.22BI89

3, 5.456 3.35IJ28

6,69 .641 IOU,335

215,74S 1011.014

0, 19.5941 36.M.425

6,:9,413 5,459,810

U37,60 3.6414,519

558,225 562.845

3,260,6140 3,052A70

18.759 18,6654

891 921

Raw mal. (aat6lac' cea~i' ii~ "i i i ~ ~ii ........................ 17,331 17.154

Wholesele, ckents, (mrs", 9". anal base), $255 ~eiYow ...........................................................

1.320 1,4151

Sol.-, sow-, . ... . ... ................. .......... .............. 32 32

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

I :. :: : ............ ................ 241,445 213,917

..................................................... ............... 41,093 49105

Do,tresee WIJB entire, 17 owns, 67 centa, 12.25W ektii phon; soandsIg Mnss. S3 40~. sableasty

.W-UldenneWS2.4j" .................. ..........

*............ M.3N 16D,882

Oom"coned. ........................... .............................. F.: .......................

Beel W.total ........ ..... . ..... ..... ...-- Ill," n'8 1.606,303

InWorted Wmal by CWWWW rates Morso as ...................................................... 42.682 "'558

......................... ............ 1.561,325 1,659,01

ocopeconal tow ............................... .................................. ....... 2.321 2,313

8-,-)

139

I.Mrs Men 5CO mr ................ ........................ .............. '3

2

500 mWelis Is,

0 11

R '=.611(licartres, ............

Mae assairs, &24Wym(mi~l~edmW~W,~UIWW slen-notseser, 1,781 I.n7

$2.20 and $4

SoM

MDrdh)... .....................

meanne In senter,31MMyear .......... :::i.:. . . : 527 SIB

Tobacroo Was, Islial ........................................ ................. ............. 2.5113.45ir Z539,495 - .. .. - - :~

............. ............ ................. 2,515.6741 2.499,m

...................... ........................ 2,538.650 2.4N.0281

Call 0).

11

tweach IS

IT2 14.., Miscast, -rw ....................... ... ..............

8 to

Pr"'. .

apan, tortal ........... ................................... ............ 0.742 35.066

LaWa. .4ters, Wal ................................ ..........................

" Be Mi'm

iiW, $M5M li~~8 1/2 cencent ........... U947 30,554

Whom* once not 235 4,743 4.134 "We S thonscarrrI. S20 M thousteral

Par................. ...................... 1,024

"17'

~;a~ ia~ ciliseetis as ............... 3,19257 3,159

WwWoa ...................... .......... . .. . .. . 15 49

Cigarette mosers inno W- caccon, one,t,ae 1.1

-50, 1,1,eaI oant-SO..........--........................ ............ 1232 1.576

Table 2-Continued

(in thousands of dollars)

Streetcars of massure

E,d.. ...-nisrenenj

U.Mcneownins. Mocisse onnes, tons! .............................................................................................. 6.caI @.U2.w

G.Mneres,4 contsM plon .................................. ............................ ..................I ...............

1 4,007.058 4.214.373

LT:v=9w "fl; an,6 Cares Pon ribn .......................... 100.760 Im'm

r -1 Part1 1". Inner or,orr amd r,61:Wr ..I ......................................................... 668= 6,6,705

Tles, hsgh~y ril 9.75 cenct co, poInts, ral4 575 CIMIS Mr I-Mol, enept Imnstacs ores WaMr

,n trim usent .. nsgh~ay ~hiclesl .1 cent ocMno~ .............................:::,,::**-** .............. 622.U2 573:977

,Tz,-. 10 cents carr cosMi

.: . I. ........... .............................

I .. ....................... 26.379 21926

nutat,as,5 cents- po,,,cl~ ........... .................................................................................. 211,181 M'881

""" "".. Pat" a. WIM .

....................................................... 914,524- m,.BI5 T-19 parts ano Wants, clIarnea, boom, etc., 10 parcern ... ........................................................................ 667.265 652,365

ans! ccereaceres for trucks no tsisnes,I loarcent .................... .................................................. 227,259 232.477

to

............... .................................. 26,650 30,153

FL"n'B'1.rcgc~ It ................................ ......................................

I............. 32,143 35,01,

............................... '1111:7N7 17~

34.646

Shefts wd 11wca.. ......... .................................................... 0365 23,405

Belck Mng, .......... ................. 237097 126.620

U11-d -once. ...................................... lw6w 2:W 103

ton ................................................. ................ 21,

S

.

71:12'8 12'.:4147

rn. 34,573 31,308 FuM -. S20D III 1 778- 1,716

Alcohol WdYasM not I~edll to arect k' 1'50* Wool .......... 324

Offic, es .................

46 Special ousla, tortal 567'saw 1211,5255

N:~=~j Initiation f....kne,3 -IsM 9.11on. .........................................................................N 3,917 422

C'Mal a--. 0-tw gatsol7-M get.. ........................................................ mam 605

and

sclecial woo, Went,4 Met7 gallon (in Mom instarcest2 con"M piton) ............... . ....... 553.107 598'"D

dwel -1-Y wo,6 carno, ger ga1w ..................................................... owe ................. 18.651 28,756 Is I

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

** ** ' ':' ' : 19,71r3~003 24.$13,0573 1111-UM, "I .I" .....................

Telepnono anc! reletrornWar WoWsrp sandcang, I WoMs. .........................

........... 111 '19,74, Tolnecoacest- If sMeon, by Mr. 5 parclse - ~ . ............... ..... ::::::::..1

'280~732 1.154,863 ToWsporecon of property by as 5 mcent- .... .................

....................................... ..................... 14,214 -117

Use of artarrastronal al-trawl terseens, $3 cor..

........ 31,883 72

C.-Mao 9-7 dames. S2WM Intel- ...................B ............. 169 102

==%Wl"~ sei ;Msi- 1:

'31. is"

1:07'1:

Is,,,,2 n, Use ....................... ............... 12,089 15.3MS7 Iss on '=MY

=41har".~I; 2i,000 Me $3

M 1,000 acxsWsM "s, N, Insint

prrvwg. Per"Wed)

II ...................................................... .. ......... .. ........................ 266,225 257,329

UseW on CMI secrall, $25M year in an MialMonal2 cents

MmMN Wroarre angirss

coslerMs mar, M 2,50D xWets or3 1/2 cmW mr, PcMrsI on sertan, angern, P=

.

.................................. .... 6,656 547

FW-a a..M--aascnel.as It ...............

F=n,-- 1, .1 4,- oc's, at..In ......

......................*'. "..'8-2 G,2-76

ongainiossons, WWI

*::::: *::*' "'**

* *'*

89.886 98,526

So, Ware -,2 --1 ........................ ".0`5 93,1811

-WIN5 """1- W- of

SID.Dm Is,2 1/2 W-1 an Wendell- rneenegar .................... 2,576 227

E

I ........................ T=oscarrecas Wichngs. 5 percent IS

sWerna a., 10 mtoent on"I-taon. I--lessM' 2-1/2. osrcenn on twnestan,

ISO 142

F:iWW to iwn~ fal

-

ccrWM ~i son ye- jj6 m; ow;

*

urn

1,910 3,311

F sale to donsal a-. 15 -.ot osclMinitsh.

-

1.158 1.619

InnnWoolans that Wm=;rI, ce'awl an i6iier ~f iti.m~ a;

41

Er"In"Year,

E.-

PWroat" Parts. WWI ........................I............................. ..................................... 4,05 7.492

ccrnasttlnxs~,W an IRA,6 percent 01 asnWast aWonnt .................................I ...I................. 956 936

T. on it- an IRA, SO mr-1 .1 end-sentlMlIon ........... ........................................... 153 'nes. in 5 sencent .1 arcistst. Iransa............................... 111.0 3,053 T. on -

-,

to an HR-10 plan,6 ocancent of Moose anstatent .. ................ 81 T'

FailW =~ mkl.,.y 1.120 1,567

T. on -sacostintMocne "'c"' "T"W"c" W cnotodcal I "'c"I ficoo,rri. o" tu"W" 6 concert of M1.;M; ni ............. 99 FMW: to W. regicons $IFMW

- soner-t, Si

M dayW. 65.00) ............. .............. 55

80

F.I.. Me IW=rm- -rr,."-

--

$5.00D .. ......................... ..................................3

-

"I. "S'= 6047 or 6058. SIO N, May. to S5.000 9326 1.541

F.4-

"

file ndNickWI ..,an-, SSO for

""' "".

-'

.... ... I.II.I.I......... .......~ I.: I....I I.I...........-

FMWW

to

Nnnah Mccurall recon. S1.00) for MWh

I~ .................................. -- ............................... .2

Fee-

`W

ca-de IRA nexere, $10 to, asech tm,, . ....... ................................................

BWO~ Sonaft, Wnos~ so- co-cons,

5 cercern, ol.. ...I ............................................. ....

=,on, aperWasenns. 25 T- of tacestol. Wbityng Tencia.,Me ......................... :.:q1 -1 ..............1

aI

I

cal. 27.5 concMent to

c

OWIM"Y ressan xroant of ~snssaal Israfil .... ...............................

. .... .............. 16,1120,54B 22,035.927

a-- 16125 BOB 21.9119,960

AnIMBI

604

P..I.., 0.

7

centa cantill ............................................. W' ................. 10,878 31,952 go

Chcrrsoals,.22 cents, to S4.87W ton ................................ .......... 50.386 213,951

Ones' 388 5' Undansaillowl M." Its ... 11 .................. .................................................................................... 5,6117,000 X044,45S

42 43
Table 3-Internal revenue collections by principal sources

(in thousands of dollars)

I

Flood year

Tow

tad-I

Pso-fiene

1-. and ph"Iflas ables

Tow =-das

fz,.

Ifiessiodhoo,

In

"Oes"As' Employment Estate and Jdcayl Tobaced,

I.

Us WW ollitioses. obason lecous

AD

0-

beass.

(1) (2) (3) (4) (S) (6) (7) (1) (9) (10)

19" 40.672.007 31,258,138 12.553,602

................ NJOB."" 71 1:11'1"Isi) "'.' m"D

w ................ 41.864, 172:

1949 ................ 40,40, 25,491 11.5w,w9

19W 38.957.12352 28:W7,659 10.854,351

"'"

'

4

aN21 6'5:".a:= Do ":all K1

2 :4. 910

1953 ................

69,W6

MIS M,130.732 21,594.515

1954 .............- 59,919,99, 5436a014 21.54M

loss ................ 66'm 692 49,914,826 15.264,720

,:I'll':1411 11 11:M1122

57 50

.7, :M:42o2

653

"sa 978

6

;a9:797:47 59:.111:1~11I1 11

959 973 58

960 .............. 91,774.803 67.125,IM U.179,414

11 P~41l :2 17 :7.1s:940

9620 1'p 'I "

:2:21I)s2 71,

JIM 105:925: 12178 31at 2;4 2211

39

5:3 '7 4~.~X

964 21

257

.

1965 ................ 114.4U.634 79,792.016 26.131,3U

'12 131:,794 11:111a11

, 961 ..: 148 74 ls :2 25

lass IM:Mq'q:838

1385:14'.~M N.:M7:... ING 87

sag

77 646

I

':'701 ............... 195,772,096 IN,688,5611 35.03US3

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

19"

1972."' 850M7 14'31:20'377-4 3-:"'2":-3s

4,:' 1973 ................237,767.1. 157

2,3,952,

~"45

M

2 2726 2D2.

:

97 45,746,660

.8Z

146.097

1976 ................ W2.519,792 2115,751 70 1;42~:."

1'771

75,462,78D 49,567,~

a

Iola 358.139.417 2afl.805.067 WN9,81i

fare ,:471,1 271:.4.1.'11 651

5

12:1,as 3. .7:14

a.

IND 676

feel 511,171:2733 ,a .111:. 12~1:. 11227732:713713:1 10

606,a6

s.

1982 ...........

632,240,506 418,599,7611 65,99D.02

- Thaddeon, quarter.

Is 704. TOO 28

6 6"

a 2.526165

1 16551 92Z671 2.421,W

la:343.21N7 024a 7779", Z474:762 1~67:76ls 1,425260 2.147~IU 2 0:.7 3~':.7s 77':2~M.

'2

997.781 2.331:3"' on 2.215117 1:1 21 1:11

2 No 823

18,051,822 2,41e.111 796:' 5358 21 533

2:M969 17,153,308 2.6,14.575 mi 2.219,202 1.3n,464 1,836.053 2,214,Ml

29:N7.39 3.627~479 729,7W 2',46.8. i.MOAN 2.383677 2,392.719 22

274,107 4,46,I,Ml 03,147

2

1.565.162 2.348:943 250 933

32 538217 4,718.403 8912. 2:7~8go:9i2nS i,65l.911 2.062,788 2:647,492

U813.691 5.107.623 935,121 2,783,012 i'sai 2,689,133 2.4(u,859

31.65OIN 6,2ig,665 GM.267 2.742,MO 1.571,213

2

8B5.016 2.018,866

3S,337M2 7,295,70,1 1.1 717,237 2:1:174 3:,41 13 2.0191280 2 as

39,029,M 7.M,522 37 .999 973 671.050 61,925 2,243.8%

11:1151 1.1:11 0,925 214, Do1 j:;g:021 3:.74 13 2,165,675 .0 7 a 1~4 3:tti ~ a

711: 85417. 3152.982

am

58.789 1.997,292

4,1.945,711 "'Iss.589 1.626,M 3.193,714 i,931~51)4 4.7351129 2.00ul.394

16,153,001 12,SOZ451 1,111:M 1: 2.1

Z 11 1:.121,1:7117 4:'111 1.11

50,649.5" 12,705.171 2,035

3 "2.2

"a

s

W.~o 2:1:117

12,11711 ;I116 2:4117:417 3.44 1,656 2.0M.1 5,slo,30

2 278W

590:354

7

002:50,f

2 IS

303

2 052 545 6,OM,543 2"9,US

63,6(1 17,lU,3D6 2.745.532 3.T7Z634 2:

1

48:594 6.418J45 2.453.406 a 5 " 3 ' 1:'45:1

,552 20.256,133 3,003,93 14 2j

"N.595 26,958,241 3.014 '0'7g:864 S:17.:3.7

2 7M

~ 22,

a, 370 406 4:D7 :7. "'

78:2,11 11::" 3:111" 4..7.137 ZI.2757 5~713.973 Z196909

97

D.4. ~3:."3

S3O:M5 4.555.W

22:137 So 6,501,146 2,348,495

03.651.585 37,.9.188 3,680,076 4,748,382 094:212 6.683,D61 2,380,609

11:1.12:421 g'.a 1~1:1 4 71~4:1DO 37.2. 5:4 4.81 1.206.5831 D.684.M Vla.ool

s'l 2.20717

,

71

"1

3:801 1.

75,a ':;4'0.00

3

2276,95,

s:~3

Do 12,006 52.081,709 40Be:%NIa 95

7':" 14252:1903.650 62.D93.632

5,100,

6725 477 2,437,DO5 5.7,12:'1'54 2572 217

N,

3.

~11 M.4377 7D,144).809 4.6811,079

s 506sa Z315090 5.516,611 665,iV

1

7~

85

3a:r1:11

2

So '7a '.~l .11 1,.7.4. a.427,M 2,1117... 5,..1. 1, 'fig.

all

622,821 1,543,339

1

892.041 1,45,247 .046,007 1 61:"2 3

106,755,263 06,076,316 7,425.325 5:4'08'03 2.

398'

601

.

213,056,144 97,291,M 5. 1

61 2.

4"3

4:.45 639

251,545,857 112,849,874 5.' s.519.74 :4""641:D2 2 145 2A 95: 511 ':'057.612 "'

3,848.450

287,547.702 128.330,480 6,498,Ml

5~

71:471 2,=4.11 163.7j411 ff... 'a

332,850,145 152.885,816 0.3e6

""47a

56.

26.059.1731

3S2.608,936 168.717.WA 814 ~:913.373 5Z459.810 2.09.495 6,382,900 22.397,223

Footnotes for Tables 1-3

Less the 3500.

R-Ml.

Not: Dowin my flat add to Intel. due to mundfing. State indf dis.

anctVw for 1982 we mal directly compowable mit, yews prior to

1981. Far und none FaM beginning Will 1981. amoun=e

c as,

W

by

Shiro and district basixt on ornale ationafma 10 rather

then." for 1980 and PAM, "drem taxpayers, monds, Payments.

1. The ancepto in the vancOn, sandes do nal sidcose MG monies - bumen at each incom -my a--, asum. .1. coilecled in

we state Irom residents at another ocatedo state.herse Far state iniample, Julesartm=dmg? -- hosperned by am]

cones substantial armourds, iiomheld train saltines of emPloyeas

o,no 'aside in neighboring staters. Aded,

bans ale pled

I* C71, Inch, a PhriciPal Off". =,:.

may be located in norman ..to or th-ghout -emI ..in,.

2. Inchuffe, was, an unrelated We-income of enuhmp, Mg.ni-

.1shes.

3, Collections fordrindual income as, not ,ittleheld holudia oldage, disability and hOoMbI Wes an selfincennal (SECA). Similarly, Me collethoms Of individual Inwithheld Am reported I

combined Amounts inth old-

.go. wiivoem, diablu'lly and hoseciall Insurance -.a (FICA) On

sawmas .. omg- Eintraidond separmle neonatal label- fill widnic&

oal moom,&w and, far anphoMent Was we shoomi in this laid

tatte, Gillis mermal hy,,anue colunband, an pagi and are

useal on obtaining national andul, far mdndual income Wes and

to, isepoe"ot-.,.n Me 3.

4. Self-playmoymwand We, imposed by Me Federal Ina-CMuntcub- Ain - apilocatile -h hospect, 1. Guarn M

knom,an Soared, Ameamis at sucin Was collected! in G- and

Amho,m Samoa Am combined with similar was reported far

"Foralign Operabords DIStact-Ollear."

5. lacIudess, hAeoloymcarris=colleclions of Ill bilhon,

6. The Foreign Operations Doorcl we. suablomandon 1982, re.

P~Cm, the Offlo. of International Colombo7~ The Houithem, Dramot was established in 1981 to -r certain

caumbes lormanly Pan of the Austin Donnot.

B. Tw FaMe to made to ca- under the InMeal

W depoon

(FTD) system anemclinsidon final internal no,man, onfloctions, to,

the barood!. -ich the FM I. purchased. .-r. such pay.

memo are not 111shibeel by internal a-mal cauncts (nee by

-

S~~to linuCh e.1res no, Payments mlate) nbl the IRS ep~

Plant them 1. Wp.y..' liabilities, 9 Reffesents, credits all-ble onsimans

- hatume for certain

gasholme and blic.fing oil

-Payments and I. a.- paunnional

under the, Federal Imourance C.Drobiunom Act (FICA).

10. ~gnadbm, by tairp,yers of, :me, of me,--.In.

presidential election camosign fund

. no, on"Ificamu

as-

b-a.. they do -1 fulact tooplayer hateany.

Theism,

Of "am,

to this fund ale lade ona manhole basis only land Menstom More

m, effect on district and regional whooDl- doots.

11. R.pr-.. .-his bi gain,, outstanding

-liabilmos

Other than thorso to, Fannie INO and 1040A on ,imi,h am, ascots

.. claimed.

12. Includes amounts contained in the minimal wells but not

classified by ..is ce district do of Sao,. 30, 1982. Also h.loa

-I-thandarmond la.-1 .-hlfor" Northern, Mariana

15tands and adlionments made by the Department of the Thessury

toond,ndual income al anlitheld and FICA ad to unemployment

in..... ferso.

13. A.-..1 internal ...aatum, collocand an P.Mm Rican

weduch, thensearted to the Unhadl States Or consumind an in.

Island (We, refund,, drawback. a. .-,sea) we returnedW the

Treasury of

Puerto

Rice under Prouisions of section. 7652(a)(3)

and 5314(a)(4) of the In he R..-. Ccle .1 195o. The~1,0)1,

amOunt, ,a induced In -Ir-We- hasulas (tables

14. Rotor to table2 for -mons,

15. DOW Was,M add to total because obtal includes, tormounts .1

ralsicellarrew, collections not Within, eaperately.

fl~6. ac udes mand,chil-s' e.cre, Woo an pistols and a-Wers,

shing mtes, oPi,,a and arn- firearres and shous and wftdgo,,

17. Contains, among other hems, lanourno, plarl into dMancelefies

Put not yet classified into socials detail to, Forms Fe 720. Quarterly

Federal E,cise To, Returns filed, G-11y,~ M- 720 am feardl

and I=of e.cim all idereen,J and! habootaid an the oularts, 101-

lanilng the Walter of Payment Into, deboslairl. The do% st,oi,im

prermenly .fW,l i0ilrallful -111

-.-his Nooll"'

'igw"real "in the ciassificabon at ambeafts pethnound, reported as -class,

bed.

18. ForM youbs beginning afte, 1978, the Rinnaman Act of 1978

:P1boo

95-6'0)

leatIlea Me old system

M nMOW

.,-and sun oxweplon in

.n- rate simuchae gradu.

ated from 1714

"a

: ,a", at- 1. mcbm.. The 1-1a.

had..

-

percmd farW- beginning in 1982 by the

E.-mic, .-ry Tu Act of 1981 Pui L- 97~).

19. nomdual mccehe

W hates: Jan. 1. 19165, groodentod

Miss from 14 ill 70 ercerm of Isessibie in-11.A 10-M

Z; 7`11" add. formOrriduals by

Publ'o

-

9

an-, .1. (Public 'M.-a.-9'~)' "W"' elromiew 'a D..". '969.- I. ..a

June "t

1970 (Publ.

ic ", 91-17

11 ill

a 5-poicent annual at. and if-d-unued.

Th EcOnamic, Reocn,ary Tio, Act of 1991 handucao the mnge of

rat:s "in 12 to 50 percent, effoothe far ashouble years beginning

in 1982. ncl,,- SECA Was 19.3 mrce

t an hot

to S29,700 for 1981 and of 9.35 --1;to ,,.,00',Ong,',,2. . - -

20. Rate ofW ano as fallons: mcarmsW gractudelool Mlmholdmg

from 15W 39 Militant on ..gw in -sa Of crumnotions, affdh~

aim Join. 1, 1979, Milan, Public I-an, 95-601). The Economic Reco,mr, T. Act of 1981 reduced the too to 16 1. 37 camodynt. atfacWe Oct 1, 1981, and Me Ionsid rate to 11 "room. eflocon,

July 1. 1982.A comboamill FICA- ml. of 13.3 pencerm a. in of.

fact- Lori. aW -iup 1. 529,700 for land. Y.. 1981

and of 13.4 poracamt up to S32,40D fm 1982,

21. Railroad refinement We, sm M,kinel .10

-bers far in

employer* and erapiyeas. The tier I in, ate for 1981 we, 6.65

Percern ...- the f-li of mandirdy .-Pareation and 6.7

Percent an the first $2.700 to, 1982. Tie, 11 -M, far amployares,

emme increased from 9.5 Percent to 11.75 Percent ana whebaorloc!

far emiNoyees, at2 Percent. oflecone Oct. 1, 1981. on the fast

$1,850 of -Inky -,M-Wm far 1981 and $2,025 for 1962.

22, Ewloyem of Mus or morm pers-11, in each Of 20 calandoor

-IiS or i,imo Palo wages of $1.500 or mco, in Mn, miandue, nuer.

fill Wed 3.4 Percent on abiable, Porman of unDfiesw to K".

This -lsreduced by cmiddif lo, nomploymarmt contributions mid

to statesw to 2.7 Percent of FUTA W.

23. Prior to Jan. 1, 1077, estate-notes, imm graduated thorn3

Percenl on dus first $5,000 of neu ,Win in -oss of, S60.0CO,

exemption to 77 Percent on poi-$10 hellsar: gih We, ,in,

andc'eas de-1-he .1 the andem-achecul. Its -spending

in. $30.0ft ...mpbon subl.0 1.s $3,000 annual a..

ctuseen for each dioneo. Beginning Jan. 1. 1077. the separate

rates to, delete, and gdas nMe replaced by "harl nues of in,

Insinuated from 18 to 70 Percent The ancoma, inumnation,

anno"D wwo fel

bya unified crecol of S47,000 to be

phaseel on war

"

I ponect ending in 1961. The Economic

R-eryT. alhaf ~11`988al mosed Me cmdal toS 92,800 toW

praised in

billna

'_yew period ($62.801) cmifil! (or1 9B21. Also.

the

All raised the

$10 annual pit ato, G.clusion in= $3,000 to

.00"

offienim Jan. 1, 1982, and Minddeel let annual rather

man quarterly mearms ame "Monts.

24. RaPealled oflecthm Jan. 1. 1980 (Public ~w 96-39).

25. FY 1982 emblem confain, adjusemila of -$8.537.000

W cMmot

data for FY 1981.

26. FY 1982 turrount comems dl--, of 48.859,000 to .-W

de. 1. FY 1981.

27. Ratesincir-dad fm,

W cents and2 percent on andinground

mined, coal and 25 cents and2 Whoure on surface monall coal. el.

lecstim Jan. 1, 1982 (Public Law 97-119).

28. The branictually m-hbo FY 1980 foune has been -issel 1.

S324,0(00.

29. Imitable; amount call-ee or adaIstse for taines, chat hein,

coner, hapealed or Do- eVwoL

30. Emend Sept, 30. 1980,

31. T. urcm.abod fromI to 6, For gallon. hchim Oct. 1, 1981

(Public I.a. 05-W2).

32. Rate reduced filarn

2 toI Percent off-We Jah. 1, 1902

(Putilic ~. 974,4).

33. Rate mounded thom,6 to5 paroand, "mwe Oct. 1, logo,

34. Relonfled oftica,im Juno 30. 1980, by the Rennns,e Am of

1978 (Public aw 954600).

35. Transfers of aroiCken, gims. -tearreled Wells. silencers.

etc., SM wh; comain qual,

-h

comelawthon shotgun and rifle

comm. and a- win "a of thoarms, $5 each. Occupational

are leinisd an manufactunnauniParters Or dealers in few

and! .. included in ma .-me Vibom.

36. Lonnest nuo md- train 30 to 27.5 pinvan. offeceim Jan. 1, 1 D82 (Public i-sw 97-34). WndfaM Vast - ambounc, anthill I

-30 tables amsicamonsts beconcle In, iln~, .-me

thorn returns Processed by the emill of Me reporting Period. Far

cormomnansware deffel on Andfiall Profit aune. also to the SOI so[.

loon (IRS PubscationI IM), enflCh is Published asumody.

37. Tues effecan, Aphl 1, 1951 (Public ~, 96-510),

38. Contains neelfall profit tell amounts of $169 Mhoa for FY

1981 and $22 billion tar FY 1982 (rather to footnote 36 for caudel

any information ...-.liquids),

44 45
46

Table 4~Arnount of Internal revenue refunds including Interest

(in thousands of dollars)

inemin no-u-Mon. and distolons, .1ols. ond

==tW'SM1n@"Wt=t~

Tote Corpon- IMINIsool Employmorn

Inclools hoevor, ....

I

Esbot.

olf (4) (5) 41)

UM&d GatM four,__ ~.~ ......................... 75,MI,760

Non", ftfloal. ..............

................. 111,451164

on . ... .................

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

Abol

*-,,,

.

,,,

..........

IIamove rmont) .......................

109.686

(Cov'reci 1.371.913

M.mentor, Ises (,) Niov)

Povernouth 264.912

Mone") 277,163 pnh,N- .......... (Rh=H=I

11"Atooft Fission .............

10,49$,M

Bw-.

. ..... (Msrys~~ifacf ........... . .............. .. . ...... z03BU3:e`91 55. M

3211

...... 2,628,620 N2:1 Misoolphl.

Restorer, soo

M

Alln-W

Wll= :7

A,.to ..................... --hos 20W

",-)

. ... .... ... D07:274

Ilovrh Cn-) ................... 697,6211

.................. North

co,

1~4117,225

jac~ .......................... 78,353 1,:121 12

..WMW

c first R46; ..................... ,:7" ~.:as "1

ol,m&hvi (See (d) ............. z083.165

DeUtO ..

::..........3 470,066

I

....

Ints'.).. :::

,

... ...1 1,509,923 IndUrroop) Lo-'.

Pan~~ ....................... .6.858

11111oh,ort Region, .......................... ..... . 0'.Km

~bovmei 136,946

.... ...

......

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

'in onS" 11) M (W-)

"4'11':V Orions

SL 2,1:4.

S, Pros .............. ............ Qkfvncl-~ 1~4

7

Springfield-- ..-- See

:::: ~:I

Goonvorso

11.9~ 1.,774

Noul,re,que ...........

M

~en (Sesmite-).

Z 59,1577

rhonorne, ::.. .......... Pirihming) 185.715

Dation, 1,y) 211

Denver Color, W)

1

035:103

Hous- .........................IS. ('0 bal-) 1.303,559

M. Ro0 483,702

ONamm, oty .... ................ (Olklsl~* ....

..

.........

'.10,96

Wichon .....................

-11

.. ....

712,578

WristR. ............. ................................

II I.A78,11M

............. 205,21,1

Bess -60701

50 NO- .......... 0:655

I"' ...... ...... ".N.

..............Are- "i

Ponsone, 07 Flore .. 1, 42 N do

NI 130 San UM city. 3 S. W

:57.12.

sesoll. .......

.. ....

rihoshi

93.

Oths, Milcolione0tius ..........................................

225.832

Go,ehhe,=N &M e,,cosi, FPZA ~tsI .. ............

458,761

Bur. of ...........................................

..

1,796

Eamsel i- .dft oftses.. 25,315

R.fi,,vJs -a .i.M1101 ':: -257,040

Total I. a-red sher- obs.

(2)

17,971,112 55.101.01. 11570,176 17"14

z.710,514 zM= 168,03 24.41118

31311934 403 361 7AN 939

29,856 405

5,19,363 ~.270 3:11

699

24

72.

~,N

252,291B .465

M

.:a

132.705

1

014487 10,361 IA17

17.494 90:626

I's"

1N 461,339 15' 11,073 4.230

1,535,882

1

od.:9'7'~ :757 6,M

51,946 M.178

3

30

36,

66,997 205,994 3,2A7 .1

2,642,541 7.610.01 11111,072 27.058

610.951 1,390,444

3,~:4" 12.03

70.666n .760 741 s9Q

'12

49382 5,068 50

70,14

M 378

a

673 I'M3

587.09

1.

958 Us 5,1615 6,065

372,270 "M:938 2:~196

'1:s..

so

417,162

'.0,

60 13.2

21n.8 1.203

,

`3-

22,M 2,018

365,385 143,741

2

"'

M5

6,071755 193,47 17,10

"I'M

12

324711 11"M

1

,.:.. 1:4

737:317 3"M 1:M313

116,871 570,470

a

No

207.246 1,027 7P1 1:'4'0' lus

65,303 406ow 553

531,7012

'l

31 16 5l:3'MN

170.3fil 7, M,625

Z12Z$76 470,4ill 7' '2~"!.' IZ .13

201.245 1.091.451 17,147

486 3D3 ':"' I :553 533 35.545 3311

980:4752 410,427 30,665 2,586

204030 1,279889 17.12A 3,390

120:229 714:334

M,393 390 777 4:~'2'5 "M423

2.464,99o

7.1

17 21,654 176'sas M,410 1

17,828 1317 242

1,14213118 2,35"'Po 98.015 23 '

:4 61,27 2.14

,N1,

1 '332 MW

:,

4 M2

240,

M

le24 460 17,639 2,011

IMA32 320:667

4

Z,12

Ni

3'

1,001,177 22:1a

3

314.9'8 91 122 14.709 1.133

105.275 M6162

8

AM 2.098

2.661.037 7,850A37 In,W N,93,

3 657 MIN 5A71 No

9936:065

"106.690

3003,1 4,51118

23,05 157,745 2,29(1 308

525:11 1,61

9

:936 43553 9, 92

,o2m 839910 l,:M 2.267

143.217

1.147'"'

1

,

1

1.

No7s 985

3.1297 MU3

233,M7 997

"

3% 5,

303,745 7.:M'"

is

985 M514

151.769

W

376 :072

z"all 11.279710 243,

1 :W

305

1 42,141

84.560 4.

193,277 s.251 N2 Us 539

26,387 178,002 2AM 1,971

48,701 211:711

':.l' ':N' 1,306.2611 4.41a 1,112 17 132

142,171 696.187 1:5

405.498 699,

3'

~02:4'22 52'4

80,931 259,585 lD:1 810

70.M 343.962

7"

325

702,246 2,11M,559 77,~62

M

456,640 11114938 18.706 21M

-26"54 31:31,11, "IAN 0 33705 10 0 21:3 1 0 o

463,054

.014

00

1 'j.7

..

..... I.. 94:4W32:4'177 2,18:11 7.358.325 170.30,1

1

if Miltis 247 Us 3"'

:021

of N" yo~~ 6.333.535 Z302,81s 3,913:.3.'l 14 a"

i, 13:4479 No 767,W 2,644,984 52.692

5.

.

207 .....

68,253 789.433 2.613,605 45,286 4,75,1

1=11r!...................

",

A25

I.

M2,977 3,1169,074 N,248 16.365

1

I Includes Ivithheld income tax. FICA. railroad mIJmment and FLITA refunds and credits. ,

Amounts may not add due to munding.

3, arnounting to SI.2 billion. ,:ncl"des eamed income credits refunded

ncludes credits for gasoline and lubricating if I. payments.

$includes credits for docess payments under the federal old age and survivors, federal disability and federal hospital

funds. amounting to S338 million. I Includes refunds issued in September

1 OB2 minus; refund reversals received in September 1982 that vvem not classified

by

district

before S:pt. 30, 1982 (the end of the fiscal year). For accounting and comparative purposes, the data included in

this table must agree Me, the actual transactions offecting the refund and interest appropriation accounts for the fiscal

yele. 7 Includes refunds of special fund receipts (Purento Rico account 2US737), amounting to $183.000. * Lese than $500.

Gift E.o-

(6) (7)

6,9" 3U,IW

of 17,7"

of 206 2 143

14

71~

52

3,797

3DI

4

5 4112 8

lJ90

41

IN

23M

806 1.7"

345

174

70 2~:44'

68 12.uo

so

in ': 183.. 2

l." 26,07'o

so :4'

18 7.17

83 2.999

too21 259 3.

so

670 8,037

ND 351= '

'14

11, 4:3N

42 15.871

111

397

N 2:6W 3

1,090 47,079 3-

27

728 27,5991

32 so 1 375

26

z9"`

4

474

152

los"

1173

1:4"

I's" 61.901

17 425

172 13

.

1M

171

Ill

if'sto

99 9.857

14 3.23

13 M7 5 6,084

201 2,467

20

1

39

707

is:"

4 71 2

17 215W

49

3p .,Q7P

36

27

2

1

,

M2

1

58

21 245

164

5,

001,

20 1,V2 I 1 0 1 22,662

20806

0 1:796 00 0

5"8 1,1,444

731

5n1 29-014 12,7 7

40

8

fin

" 499

'M

M 25,663

Table 5.-Number of Internal revenue refunds Issued

.I.-I--usMile.W diserhobi ..-.nd 7-1 conponnion holhidual Enholoymem E-1.

oftheransio~(Sono-presortedby.ingle l'oems Incens, U...

(1) (2) (3) 44) (5)

UnIthM lust... ..I ............................................... 14.05,524 MISS 71,fun,ni zMzIU 21,713

Nonh~Afiuhnao Roglo,, ................................................... 9,M,951 all 9,33,01111 sil 2.154

Abary ........................... (See (C) bolm) ...................... 6,10.078 4.880 621.UO 12.873 155

.......................... ............................. 366,.s 3,701 3K347 7,02 60

IMNur~ U) .. .................. 1.9,10.327 19,435 tons" 39,340 482

DroDkIn, S.(o)w::) ...................... 2,031.210 11.479 1,974,197 43,50 567

B,ffalo ...................... (See (c)bi-.. .............. 1.424,0571 1.1124 1.3115,5,12 24,741 No,

B-gt. ........ ...........(v-t) .......................... 162,423 2.001 155,439 4,711o

H.Mond ................. (como-) ................. Do7o 1,119,838 257,158 .7N

m.-han,. :::::: ~:2'77,-,10,7 17,290 1,199.353 58,365 681

P-h IM(H'~`hi)................ 326,615 3.502 M,25,1 7.07 7D

P,ov,daxe ...................

(11"oes Iss". .....

324.595 4,727 312,572 Coge 60

litiolkAtentio R"i- ............... 111, 711,274 all= IG,13ZU5 243,017 zoo

8.1fornive-- (m~~ 1,813,205 14,775 1,755.810 4D,M u2

Fo;~O,eha DR~s.................................. 2069:ag3 748 1,04 190240 14,339 165

78 37,196 12.3477

oft. ........................................................... ISCU5 1,326

1

S3,053 1,992 IN

Nsv,a,, ...................... IN~ JOnsy). ... ~2 11:1 ,7 ;1 2:1111 12.o. ago

:3s`

1;1 M,3D4 Km 429

Priladephis

r-

~:~ bN"`I ............

7

I

S. lb~)4 9.5211 1.378,063 30,056 221

1.7 Wlo 371616 14,361 1~6911,357 36.314 338

whr.gt ............... 21)1,419 2,361 196.552 5,168 65

Gerelli liogion- ................. ".566 lo.70.6" 25o.340 2.61110

Atiovi, ............ (6 hills) ,:71399 , 15,464 1,706,625 281

3,1,013 281 1.100.634

1

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

3

2563

soulf, cavorts). ................. 973.122 7:776 li 16,569

1

Greensboro ...................... (North Carolina) ................... 1,841,696 17,973 1,785,737 36,109 2154'

ja utx,. ................. (M-himp) ........................ sal.al 5'.2 659.07 152o', 126

(FloioliuI...........................

31 227536 32,400 3.m:l

3 11~,:11 IZ3

N-11, (T.-Nes) 456.75. 11.23o I.- No 20

Comnil Pool. ............. ....................................... 9,743,M 911350 9,446,11123 los.ni 2.1110

G-bIjd~ bell 1,15.236 16,053 1:411

"

3.0:11 3,1

0-1" pos beloo 2,021 22.04 s57:1113 M3

D.trmt ........................... (M,di .......................... 2,900.255 33,11113 2.8019.551, 54,210M516

ln,hsrNo,Iis ...................... lindoo.) ............................ 1,7N.274 12,1`95 1.661915 3osal 419

t-ouIrvill. --.................... (K-0,Y) .....................- 1,017 No 6,399 987:506 %9,973 218

..

..... NUN 4~936 533,.9 11.65',1n

126,2411 9,405,432 11011,212 &on

Aboneson ......................... fs~ "19609,33 3,112 11111,437 4,768 72

pos do IlI 111-12

-

11 :.3:21 1~11 z;11.80f 6714 047

khro), .... .:

4 4:.2 so.

18:765 131

Fargo ............................ (Novo, Dakorta)...................... 1114.0,6 2.6611 1,."185,N 86

Movs,koo ....................... (Wisconsin) .. ..................... 20,413 777 ZHI 5`1 26

o-ho I'll ....................... :: '-4'7a25'5 8,612 457.1115 11.425 219

st 1-01 M~) ........... 1,481.124 IIIA51 1,425,7. 34.253 187

sl. Pw ....................... Ov"resols) ....................... 113011 IN 16.8611 1,259:1.1; 31.:11 Qe

sprkvNw ....................

("7

Ill boo-) 10.321 887 545 .16

Ist,util.ost 14.91ort ................ 10.162,158 IU,527 o.mI Is 272,3311 24"

Afte-out, -.. .......... li"M~ 42D,627 3.oss 405,840 ID.279

A.m .............. (F- ri bel-) ...................... I.M7.9116 16.526 1.5,12.430 45,798 A3

Chs's (1S. " ,II, 1616 QQ 41

Ddas"INo73:T312238712 1,909 :", 46 ... 471

Donvor: ......................... (Colo,,hdo) .. ........................ 1.031,s112 11.570 M.078 28,126 2"

Hiroshi,.......................... (See (1) echr) ..................

D

1:111 11 o.131 1315 193

Uttle Rock .. .......... ........... (Adoaroso) ........... ::: 1,825:4,931

o,2

602: 152w

N-Of- ....................~ (Lou-no) 1,3 to 562 11,785 1.032.176 U.775 240N

Okh0t,hs Qry .................... (OKahons) 9063

N1 .. 4'

1 21:1 20

w............................ (1(arsaoi ....................... 7W:523e 53'5 100: 46

le

040 248

wasorm Regiron .................. 112 22 12.7 87

Amf. .....................

171:964 151

1:5441

130.3

36o'628

s,~ 5,513

W.834 4,673n

........................... Vdh.) ............................. 275,277 3,769 263,931 7.DE2

H. ....... ... I.I .............. (momans) ......................... 252,156 4,666 239,51N 7,218 7os

Flor.IW ......................... (H-sm) ............................ 341099 4,541 327.192 11.048 'to

=,ri. ...................... (S- (.) w-) ........... 4,863,356 DAN 4.662.233 141.604 2,21)5

.............. ..-- (Mrons) . ....I....................M672 asm 852

171'''

21o

PlinthiN ......................... PrOlfDri) ........................... D32sos 14.212 $92 24.Ug 313

13- .- ................. (Novada) ........................... 319,493 3.229 m7,oN 0.847 17

Sall Uke Corr .................... IUUM) .............................. "5,M7 4eI6 4734D: 11

o

2 1092:U7 63

S.n F- .............. : F- h.) bi ..................... 3,4oe~271 36,W 3, 647 458 1.852

fissions ........................... MBShinghov,) ....................... 1,M.286 18,450 1,3211.351 40,479 368

color niftsid. ............................................ 130.254 418m Isafes

o

Gosi =olard-FICA,sdor ..............-

oI

B-.i ....

I....................I ......................o lo Eamiolocorms-dosoffsetIr

o

Rd-re-J. onclar,ohoo 130,2u 1,1341 MAN o~

o

Tolst. for toi net --sb2;~I:.1~17

':M No"

4.147

Ill- '3

,

M 11:11'3 53: as 73.585 1,363

N- 1~li~ ................... 5:7372,452 45,27431 180 732 1315,67 1,771

(d) Ohio .......................... 3.5N.N0

sf.foir

3:454:49A 68.063 625

":M",:

87 26,M 3,638,457 U.279M

19"T Up 47.2M 4,711,980 133.849 1,137

I Inc uda refunds issued in September 1982 minus refund reversals received in September 1982 that were not classified

by d:slriect before Sept. 30, 1982 (the end of the fiscal year). For accounting and comparative purposes, the data included in

this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fiscall

yea 2- In table 4, Amount of internal revenue refunds including interest, refund amounts are given for these credits. Where

a

dash I-) is shovm on this table the number of these types of refunds that were issued is counted above by district along

with all of the other refunds issued. Where

a zero (0) is shovon them am no refunds for these type. of twos.

3 The source of this information is the Bureau of Customs. The Bureau does not provide the count of the number of refunds

issued for this item.

Gift E.coo

46) in

MGM

7.g6l

517

481

1.132

1,38,

1.55,

Is

843

"W

no

236

1013n

1.763

582

209

313

2.619

2,366

1.101

1,321

267

11,11, ,..21

1,375 I .050

565

1,007

3,519

1.02

10,226

1:171

'56

2.1170

1.939

,.us

635

1207

39D

2.625

1.593

463

2

,

148

805

2.10

1,531

l"e.

13,593

2,702 430

329

2.595

in

Mrs

920

1,578

11585

1.241

Izoss M

.3

195

3,725

1"679

68

268 '

:7

3,62

1.621

147

74

113

Go

53

98

7,417

3.1109

4,816

3,231

3,827

6.292

47
Table 6-Number of returns filed by Internal revenue

regions and districts, states and other areas

mse sews, (Swee mmembed by songe dents's

ondisetedlinpubenthes. moll.notherty-ses

United Stems, tow ................................

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

NO~ANIUCIWIOM- See( )-ojti~j

Ali

0

0

.............. S.. 10 billow)

. .

........... N-0

Wlbm ........

MI,sAll-fl. R-96

Stu.. ...............

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

N out,

::::::: ::: :-::::: =(,.) W=.).)

(11 below

C, )

(D=e) :::: ..............

Abe . .....

'C'G- 1U=M =Cero

.

bull -

......... . .

j1=::: :::: :::

ftshobs, .... .

............ (Teml

Central l

Nom 0"we"A's,

Lowni

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

..

......

Aboodon

Do, IF.e~

FeW

.......... (Notswis) ............

.......... pubblowo..

SL Puts

~S=(=)bel

1=21.11L.sm....................................

Nbutumnue

..........

Choymns :......... . . ......... f-yonono

D-

............... (See .....................

MeH--n.k ........................

Now,

'Wicne,

.I- eillon

R"

....... ....

lwmt`

pnoms,

Pmes"d

. . .

.

........... onil

Son Fri=. ......... . . ....... Is. 0) beow)

Sell

. .

.............. (WiWonevu.)

Towittorybitepsnotshowuniflievc

Tom but

let-

(1)

170 M9.266

23:iii,

~:OMIZ,

23:41 I,M

M6,169

MM713 032 3M

3,776,491

769NO

3011.689

459,851

6,121.7N

~01)6.41

3.823627

461

1113'

3982091

1:450~56

"

:7.11:11

2

.

20.7011"

':.X:'M`

6,064,417

~A:071 ,~j

2,292.463

12

1:2'4~'47"o

3,110,250

21:2.3:1.1 2 42 "

915J46

3,07.650

418,072

47

2:47'7':'W7

2:706 I No

~:4110

1:7NI~ . :017~

1;:=:'W`4

M3

'16

670,953

11,143 M:S51

21

':;":'

II,

141

6Di

1 9WOVZ

3:363:M

I.ollyiduel Donated Fidwoun, Ponnersult C=Zbm

E-.

lenconse w, Its

(2) (3) 44) (5) Is) (7)

951.1,537 31862812 1,963~621

IjU7.003 4:624:016 3M 1%

U71910 287612 Fm

153:91o :~171

2.Uj:~~q 458 886,314

2,777,888

"

019,344 24.128

1,824,641 ND.675 M,857

2011,727 81,886 4.096

1.439,7U Moo 44,662

4,4:771 1 1.747 12,01 :14,111

581 42021 71~

4U,QM

1

29.260 1G.678

Is

2~414 497 4 43,1,432 74339

221.476 673.~ 39,374

320..7 IN 827 Gu

in

2. 1-7 71 M3

;

3:461 1o.1~13.7 1,560

.:7'10 97,615

1:,.3,:r 2 ~S 1, S 141:1OS319 41,486

31:7~ 3

'

,

2N

It

7

4,."2:''1 207,5111

~.,:l .24

1

2,185,577 161

2' '1 7~ 7

,~2

j:42o7D:6'4922 265,955 11,131

2 381 US 623,147 217:11

'871:420 189.915

~5

4,:390.720 2.1KIN N173

'80.526 426,185

121 1741:11 A'M

:Pe:= 578. 3688,

2.591.309

3,611,021 1 "

'

M:o'.' '73,o='

2

702,728 M9

1:3'1 3.1530 2070

1

1,.I. '72:42' S 4,1111:15115 IN S' ':X

~.3

j7N'12 1 2'V'12

1.1;1 2 7:131 124 'joill 2 37,020

u4 .3 5,277

1,=~~5. 11 111:523 12":I

070

1,NO,245 767.184 48,871

1,741,055 N3,N4 32,800

j3.oj3A,6 I,Z37,031 497,707 M100

3,716'"1 2D7. 1

,6,496 137.130 6.310

1 873 498, 31966 .9":4

4

217 52 69.672 3:211

2 5%.U2 753.474

':"

1

:3.,119 4a.226 .02

I'm 51 1 359,241

821,760 2K305 11:2M

1632.579 418,176

,.5213 398 ":IN

'a.

1 .141

005 471

is

399,215

is .5 1:14 1 3.23:678 "1

200.638 n,672 I'IN

361.435 1

':"'

4,760

3N.757 IM.26 5,658

4M.675 26.600 1

6,3D6,O95 2,UOX6 41.120

'

:17 25N

1 41 4"631:32. " 1.1:41,

41" :77'

so

13223 .32 12,897

4,308,243 55 1.69 7.1:11

1,804,551 664':749~ 2 211

IM521:51' 10,614.338 3

"

2:99 W) 352

4.83o,"3

I

72tt

(b) Ift",

$71

]411 7.411.1:11 Ilee 21 I':. 173

7, 600:Ll7 4 N4

:88624 1,702,997

op'11-y--.*

1*4D7:li2

4,10.726 toose .............

0.

957 5U 6 1,611.363

Dbhu-i-I..

'N" (2)

""0" `-"I No' 11 NO& I::"NR',,'U~f40,Sj!M=no,`e Minuet Repons p-to 1981 snowso the Minus, of Isles.

(3) Snowittensentor of NOES

(4) Fonn 1041.

IS !ndudO Fonne i120.1120L. 1120M, 1120S, 1120POL, 'IMF md 1120H. ") `-lil

[7~ ncludets F-IN led 706NK

IM107 lul%2710 IN 5

10143 498.304 13.989

1

g:

7 24,.8

4 1'Z27

1

12.988

2210

,

.724 3:762

3IJ78 112.

1

15

2OSM 44. No

5,

2,02

213 05ON 4.:It M5 2A276N

41 06 132,786 3

,

BM

4

493

1

2,4 7 558 3 Sol17

240 5;1

111 7 M 11

WS

~j ll,:2

N

2,787

1:3852 9,1M 4M

131 825 28

1251 8,371 392

411,742 43:71

41~3:411 74:3'u U4

am 32.613 1,720

2.7 2,75

IS 21:14

1111 V75 .5

180,600 411~711

25'103

~~ 7,~

16,NS 3Z 5 IN7

13.725 30.671 I'M

64,051 2.3M

11:2."~ 21 186 689

58,432

1

96:536 7o3

I

27:bj7. I

",17,1" "859

267 4

4 43:4S N'll ,:653 3.

3SO 132 US 31e

23 979 N.028 3,330

430

51

:525

1

35

20,292 ~~ 820 1:401

"Oo

170U 619

211,6112 MAN 26.07

5,800

"N'

"726

59.258

":" M' 21.972 N 7. 4,1.

5,696 6.611 917

29016 51:117 2:11'4

13:812

24

N2 2

11

2'

IN W, 73 3,01~

31:14 55,454

18225 24,958 'J"' 24

M.674 40,707 13

IN'

.6

9.557 14,07

37533

57

.617 2,5&1

5:13M

0

.526 289

N

:433

"."

3,015

V

It

3 So.151 1,977

3 511

1 ':2.

431 433 I,M5

2

2

M 8 6

741 57,621

1

.311

14. 2. 40 ~5

11421 3 ':M

'.'2

":,45 ~410

N3

,

017 25104

~4

1

5,613 6 .51

9,3M 12:21 4

8,349 12.711 661

8.335 17:71 ISI.

I57.Ms IN No 9,4M

20.900 36612 1,575

25,672 36:8w 1.7.7

7.e29 14.137 ~O

I

jo~:l 17

..

11 15

N:002 'go

SII~

TK2

40,110 53,375 2,144

3311 17:11 220.936 MI,sO6

235~'. 141

'

'11:4.1

. 1

SS:640

.3 1 M.504 10,905

'I' 1

582 87.9 55 70

:'127' 1 1.'1:1)67 M

121

N

103:720 35,521 179,4M SSN

Table 6-Continued

Int-WO .........gim. -d dwiFlaws mol

to, wass. (Swiss remin-led by steel. dobict.

o-we It, ones for Oth. ew.

en-tit botboonof tal

I.Inifted Sustis, tow ......................................

Non"Ituntic Room., ..........

A""

............... (Sss(cN** I....... ...........

A"

im.luns) ................ I

.NM ousectu Its) . .............

8-1," (So M N=) ................

.4110 ............. IF- (t,) below) ................

Burutgus,

Hartiont . :::::::: ::::: ::::

Mmhown iSse C) ou-) .

pon-in M-tinpetuni ..............

P-idence .......... Rnote Isi ............

M!~Aftnll. Also n .... ........ ..........

Ballinton, .. . ~Mai & D.C) .

Fonogn Opeat, ns ............. ........................

pumo,

R- ...............

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

p1bluesibunst ..................

=:::::::: .

...... (SOO 1.) bei

Mining .on ....... =oi

Soulboull Relploin .............................

All ....................... (G-0)

South Cwhirut) .

Go-sm, (N.h Colow

ibucksm ...................... (Monsessopt)

J.-se .................. (Flonow

Naustwilie ~ .................... (Te-ussee) .. ..............

C...l Felton ........................ - .......................

rin-nab . - - (See (d) te"

rAvehind .................... (See(d)loolow)

De-t IM. n) ...............

Loui-Ito ................. tuenni

ZZ,

(We. "quilt) .................

M.

Atundeen

its .......... (lomi)

W..

(Wisconsin) ...................

Ornisim ....................... (Nomisia) .......... :

S. Louis .................... (M-6) ....................

St. Paul .. . iminnescus - ................

S,.Nl.w See(b).ILWI

Soun,wom Feel................ ................

,kb-rq. ~bn .... (Now, Me-)

DWI.

Dener .................. (Colwado) ....................

Houston .

Units Fact, 1=2 "i"I

N-Nbe. ...... .......... (I-Ounionat

01,hatimus City

Woolown 0"10".. ..............................................

Anchorege

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

lImoulu ..................... (11-al .............

.. Angles, .................. (See 1.) tolow)

ft

.

. ...................... (Ant-1 ............

PmWZ - ............ (8newo

As. .- .................... (14-ow ..............

SM ~S'-'W) mo,") - - --

Seento ................. (W.""Von) .............

Tow. be otstes .1 - owes

Win Entfloynnent Entroput Em"loy" ATF,etu,ns Euctesto ...Sumisnumbil N-..,

Is. W... orpessustionit PI... d-. 111. nnson.

411) (9) (10) (11) 112) (13) (") (Is)

911,5433 25,835,217 443~705 1,021,2119 232,673 1,171.722 7,555.723 UJ43

16,163 3.M,514 U.914 lIZ12S 16.571 125,43111 "51613 4,617

979 203 Mi 3,889 11.003 2,368 11.708 0.91, IN

516 130,115 2.7o 4 1 434 9,824 29,079

624,791

~.:l

3,321 15.149 03 3~OOD 21M5 M.117 711

1,676 O7.Ml 6.10, 31.629 1'.6 17.3% 202,735 1,247

2,U9 403,038 8,511, 20.404 .,271 22.934 100.133 464

27 76,992 1,558 2.316 1,070 3,764 16,998 110

2

,

287 383,1M 8,176 M237 I.M9 15,07 1 15~202 567

3,757 823,607 111,256 46,655 1,473 12,821) M2,275 1,2 is

465 114,U3 2,316 4

t1l

35, 111,700 ,No :20F, %'l 3NO '23`,S' 13 1 SO

11,519 3'som to "'M 145,622 24,006 M.904 we'su 32,0113

2,354 550 975 12~532 24,541 3,017 18.048 135.376 US

253

1

85.451 5% 1,045 330 1.031 0532 211

13 171,634

too '0

330 N

9 67

240 13,017 4% ;75 - 942 .',:NO 20.OD9

2NO OM 478 1 'IN, 40.692 3,487 27,U9 MIN 1.05,

2,24 713.~7 14,386 39,520 6.557 31.745 142,308 1.51

1,1N 4M,3011, SN2 21,178 S2& MON 81,913 US

2,410 352 W,176 9,234 15.466 5,761 22371 M,8~ 227

7 157 1786 3:~11

4,D

Uss 19,276 2N

14,11112 4,0630:M7

":ebe ...

33 37,6117 Witax I'News 2,822

2,224 615,980 7mi 16,892 5,677 23.602 156,517 27

1,230 389762 4,11218 8.979 4.136 17.3M 81,318

1,

1~238 329515 3,793 7,305 2.760 12,641 67Nt I T! 2

'00 657,914 9,033 Il 5.817 26.470 135,.9 75

747 261,118 2,95s 5,052 4,0155 14.662 59,569 E5

5,520 1.330,wo 13.779 36,499 9,547 38,31, 441.851 1122,

1,393 478,620 6,378 11~947 5,685 21,131 ;D2 536 199

IO,2S4 2,215,21141 sy'stus 114.815 341805 1591.91 215.4011 1

0'

431,1N 9.449 20,425 3:11 A.", 118,143 1.792

2 M 605 14 12.413 24.669 98 31.93, 167J72 2~M

2.723 839,5N 14,598 39.UO 10,321 43.330 224.563 2.191

2 33,607 110,718 1. ,:11;1 1.11:1 2.1 1~7:04 79

Is 0 19,169 89

1

515 'ON .3 907 74,105

451 174,911 3,418 4.498 2,952 12.453 33105 "a

18.937 3,453,067 75,M IN "1 36,447 2111,126 782.621 2,136

:241 2:.111 2:11 638 7:1

19

AN 614 113

"

o IS

555 .313 .1. 4':223 Mi 224JOB 5!2

2.017 367637 8,342 14.703 015 25,W1 U'ast; 50

M 9643 2,370 3.257 79

1

4. 5 45

11JIM 28.8"1 ':.N N

In

21:19 54382 42 0 10'0113. 304

1..5 214,953 4.557 7me 2,899 16,998 43,568 207

'

016 W 297 11.083 22.272 6.53ul 33,M ~1650, 3e2

2:251 456.3U 11,550 22,036 5.339 29,123 26.093 397

325,857 7,90 Q.26us 3769 21,062 58.372

1310" 3,770.OM 55.319 11

1

06.3" M;N2 191, " 111o

as

4`2 "O'N

2.401 3,668 1,640 oMS 46. 38 111

2.W5 616,539 8,947 14,847 4,630 31,394 242,329 438

4M

74 N7 1,36, 1,795 IA87 5.1. 27,476 23

2.3" MAN 11,016 22,IQ 5,Nl 35,904 3N,055 309

I,BO6 395.461 7'.69 13,925 3,860 17ABIS 149~772 221

go UeSS3 3,574 12,M2 2.9" 16,301) M 74 26

871 246,514 3,820

1

1. W1 3,366 13,819 64.549 113

20 172.765 5,202 11:355 4.240 22,37B 137,466 121

N 366,2151 5,395 10,030 3.4N 2Z752 171.152

N

710 311,707 6,134 10,127 2,850 20.474 86,135 109

13,769 4,675,682 78,973 212 M .51.5 191,633 1,678.4311 4,732

:21

1

:701 2:221 2, 33 39,268 B4

H ':T

36 to

3N 114

726

2 M 22 8,113 31.916 21

94'

120,386

2

63 3.630 2.756 10,743 41.8111

J'S

739 111.611

1.

813 6303 352 3.452 48,699 115

3,380 1.6N,315 '18" som 7,423 46.02 561 1,949

998 291.443 4,546 5 3:MI 1O.M7 124.4139

92

"Ne 311:~1.11

1

53 130:7'1.0 4887 la,551 130.729 248

U5

o ,

1:2

3'N 1.

172 1:7.31 4~2. 31 57

66B 150,7R2 2,074 5,7a5

I "in S

NO Is

1 I I:1 to 1~:114 2" ,,:411 1,5111 2 1: ~15171 1 1.4:%11 50:1111 113171 1.396

12 42 320 30 90,750 6611

1

54 2.887,319 ~5.09

'C' Fit 1:175 1,157,20 23.822

lew ym~ ............... B,N1 2,107,587 36.750

3% ~:01 1 1 :862

P'. 0 in 432 121 10:8538 oN

T I 5~722 1.752,111 23.537

Col.-IS contents:

M F- 70

tjo) includes F= NO NOM, U1 PR A SS. Nl E. .2..2PR, N3, 943PR It SS old CT-1.

MCW.

MNOPF, 990T, 9W. 5227 mo 4720.

111) 11cludiss Fonns 550(,. 5510K. 5500G, 5MOK ans 55DDR.

~~32; inclutes, FO- 7, 8, 4705.4706, 4707. 4108. k.W ..-.ou-,-Woucco exces, W obsi

ute: Fmns1720, 730. 2290. 11. 11 C anc 4638,

114~

ocul F"s UOX

1

1

I2Ok26N,48N.7ON,7OO5. INIA"990AR.

('5) s.-Form-M, 941NMI.M-2. lug,NKNOBL.0069. 1042. II2ODlSCmd72OM,

143.792 22,38D 17~,:711 973500 1345

'15112 7:,111 1~ M,078 SIB

M:N1

S

so

111,

867 6111,084 3,057

45.194 1127 1172 21 :111 4

1

So"N I1:It2,

57:N, M

22,

2:0'66

49,297 13.595 0,607 1301,458 773

49

48
Table 7.-Returns filed, examination coverage and results (1982) Table 7.-Continued

lndh1d.4t0%l

R.-

Orw!

CY 1941 R=

R.turns-ininsil

"Tri. S...

tM minews Tinal P.-.1."

R-nnisenriao Idditional tax and penist4s A-"Is. and N~nqri.

(in r,Wxva of dollism) omiIfty w .-

p-mtR= IT.. Urv. A.- ...T.. M';o. R.- Tax

ud for. -. Tirol agivits .. CMM .9-ft irudlHAIJOGO 285,526 I'OKSP 103,173 1,455,256 Iss 2,143 801 31 2,975 7XS 751 w I I M

IND&M1vrd.$Io.oD0 26520= 8567 W 975

WrIWOMP1~510DOO M:M3

Individial, t-I

3.9011 93,451 M 2DO 10

15.9m 83,147 1 '.98 10 a 13 TW a 455 185 16 ~7 NonlMDOAA-11"I "-' S$1100AMO

TIP S

21'1

'j:~111 1:271 100.1M 11,61. lZeelli 21 158 2 211 171 1~41 SleOD) vvJe, 125,000. -W $100. -S25.000, role I

ODO un0c, S25,I)CID, conple,

":ODD

216, 8. 3,1,482 275,832 as 20 110

'1

i 1 11 TPWISIID.M ~ S25.0DO. xx,,AW.

"Go

a

"s

TPI 625,000 -SSeDOO 17.66SODD 46.&0" .1,433 24,059 512.0% 2.90

1

42 286 a 437 3.051 U8 336 10 20 TPI 625,000 -S50,001)

M WDODD and 3,305.000 100,456 81.004 6,242 187,702 SAS "089 130 3 1,230 leful 1.705 468 9 29 TP11 S50.00D and! over

lAB 41 17 5 4:1 BOS 451 2 Scl,wilivis C-TGR.vrd1e S25.000

I o"

3 1 1, 21 Scredu C-TGR~undw$25.000 ~A

1:' ':~ ' 221 11 .97 M 427 DOD War $100.0)) Scriou C-T 1112 PDOunowS100.000 14'1 27:Ml ~1 7D 4 42 Scrodul. C-TGR S25,

R SIOODDO M ever 921,01DO 34,926 403 Kw 5,14 47 1 ':1 Schadlie, C-TGGR $1,00.000 am 111,3sl

1.

416 464 2 0 620 10 22 SoMxdle C-TG

596 Z23

2'

Schodul,I F-TGR .- 5.ODO

Schedul F-TGRundar$25,000 368000 1:~11 1:41 . 5W 611 4

067' 581 211 1 23 3 ;10 4 Fvrda~ S12

Sch 1: F-TGA $25.000 undai COD 526:000 58 '29 1 757 W3

so..

TGR S25.ODO 100,000 S

2 323 10,6119 Calls 87 91 12,065 1'~ 407 9 26

Sc

Scheou F-TGR 10DADDand- 219.M 7,224 3,14 hedWe F-TGR $100,000 am mw

FlftdM 1'w'M 2'M7 914

Psma'arps

Ioxi .53 SO w 4.043 279

11"2400D 2"n its - 23JM As

C.Morawn.tow. 2.279,01DO 107,70 107,705 4M 7.221 7,221 67,N2 - 23

167 167 4.268 23 SiOeooo -$1 "M

.1 rational '..M 5~359 Use 172 202 202 37,03 32 - AuIsixs .1 nxxxi.

undw SIDO.M. 1.035,00D 28,W 28,85, 2.79 71 71 2.465 31 U- SIDDDIDOI

$100,WD und. $1 -1 870,000 39,024 M,024 4.49

31 n4undirSIOnril IBS,DW 23,M 23.293 12.59 me 389 16,681 18

SIO.il.rderSioornil 30,ODO 7.158 7,158 23.66 565 565 78,969 9

$IOD . and -

6.000 4,001 4,001 66.73 5a27 5,827 1,455,348 3

Shinaltininessonpis, U7= 6,725 8,?n IM 42 42 4,003 37 Boxall business corps.

Forin 1120 DISC 7'oor I~fas - I'm 19.94 - - - M Fonn 1120 DISC

F.W., ..I ",AD 24,W 143 24,487 IS." 7" 1 754 ",am 4.054 9 2 Einsfe. total

Gr-.%I. u-, S, ml 139,000 111.860 137 19,000 1317 259 1 259 13,729 3an 10 10

G,oxui none 31 ft and o- a," 5.QI 6 5.487 68.59 495 - 495 90.253 9,363 6

GIR 'atooll 4,461 50 4,50) 137 as - - 85 19,021 1,2SS 21 16

I-,astat. am qft. tow 100.535.0o) 464,514 1,067,777 103.173 1,635,464 1.63 10,283 802 31 11.115 22,135 751 36, 15 20

E.ols,ii 970,100 67.3% 2,702 - selas 6,20

E.Wi:,y,i,.M 25.926,000 31,712 4,324 "'. .1.

arindisil Proof

71 1 - 71 1.242 217

21 6 nducisq

36 23

is

P..M*.

conixvirfirn, -II

$1 will unds, $10 .0

SID nd under $100 InA

$,Do .9 and! ..

Gross - $1

Gross .is P .1 and

Gin

1-. and gift, WI

E23 2 as tom 482 - So 0 EploMW

aGoo W7 07 It" 457 - 457 M'"I - 69 Windfall profit

27 2 2 81,136 All..U.-

S-ioaeanawcomtobors 716.193 716.193 2611 M - 374 - S-k. sr,hn -mictisini

Note: Total my not add due to rounding.

I Total posit" income.

2 Total gross receipts.

.

Includes 9.000 Forms 11 2OF not allocated to corporation clan".

'Balance shoot assets.

Service center no-change rate by class is not available. 17 percent of service center examinations resulted in no onsinge.

50 51
Table 8-Returns filed, examination coverage and results (198 1)

Inallimbial, total

CY Im R=

R......Marto

Tax S4WCO To., ~xrrt

avalh caron. co'erage

93,MZW M.507 1,193,0719 161,510 I'aiwi'loi; I.n

I"GA, TPI I nolan S10,0010 1::21 10.259 111.415 1:141 "a .53

1,ion 1040A, TPI ume, S10,00D Sam 12,439 1.,27a KV9 1.76

TP 5:000 ..Ve 1;,071,OW 2 .6

TPI ' OW umer S25 000: complex M':" ,

94

TPI $25,M], vmM $50.000 14.01:00",

TPI $50.000 am ona,

7,154 108,202 13597 128.953 .61

's11:1 2011:I Ws97 365.450

612 511 26.679 471,W2 3:4

2,249.000 04,775 77,102 4.066 W6.033 783

Scrodu 1074 20 17,t 2.162 3305 1,42 , C-TGR I nder S25,000 7 23

Sch-:: C-TGR S21,000 umer SIMOOG 13' 000 26:9591 40: N 69 9M 3

SOW,

C_TGFt 31

MOM am ovs, w:wo 39.51, 22,329 I:Ml 63:

,

14 7 12

Schec S'd F-TGRvWMS25.0D0 000 :82 4.840 764 1:~17'I 1:4a

-TGR S25,000 under SIMOW 5509:D00 1.3450 7,686 U

1.

SenMula FF 2

de -TOIS100.000em- 195,000 Sool 3,120 187 11,308 SSO

Fiduciary

P,at'-wita

"arkwo 9,145 62 - 9,197 .49

1,362JIM ",cis

corporation, total Z124.000 107,M 107,363 5.05

Auser, .1no'..

Umlw$100,000-

SIO0,000 Undle, $I mil

51 nalundin$10mil

sionnilundar$100.9

SIN MR am ..

sanall WW- carat,

Fors, 1120 DISC

Eam.' total

Gross cattle~S300,00()

Go. instan, S300,0KK) anat -

oft

In-Me. astal. arm lidt. 1.41

E.d.

Eanploynnant

mocittaina'arta,

SaMn. conot, Mmiaboarta

Total positive income.

, Total gross receipts.

includes 8.1anc. 8,000 Forms 1120F not allocated to corporation classea.

Sheet assets.

126.000 4,017 4,017 3.19 85 85 21,104 22 A- not MocarIM

1,014,000 26,303 26.393 2M

779.0M 42,245 42,245 5.12

165.00) 23,681 M'sal

27.DD0 7,001

11.35

Table B.-Continued ,

R--(-at"I'llonal . tord Partial.. .-q.tax ad N-harga,

In Miltons of .11MR) RMRI'Y -.- -11

R= To, Tax

--- audal-ax

..Rnor,

CS.m., -1" Total R= audituar, C'nall

1,845 690 36 2,572 6,374 $IS Z23

79 50 1,3,1 1:1" 372

41 59 276 ~11

7,001 2593 M5 5115 83,W3 9 $10 M'I "din $100 Mil

5,000 4.026 - 4,026 act 52

M.000 9,356

%ox, 1,460 I11M

147,001) N'aaa 70 "An 10.43

93.0M 7.5111

55,00) 18.70 219

am 1."

..'15 On

18.982 34.51

215,000 5"l 2% 5,097 174

es3'3'wo 470,831 I"KZ38 161,518 1,11N.587

1175,000 61,251 Io'w

ft'sn'ttoo 24AM 6,424

In 14

go 22.113 1.62

81R,023

7z'n "a

31,3n .12

192

1 DO 12.il,tl) 3.880

tim"lood, -I

1040 . IN I Wde, 1110.000

No,

JoRA

OA, To mor $30.001)

'1 ~1 4 2:1 451 M5 16 25 TPI 310 2'5 115 ~l '1 2779 Rai 20 TPI $I (),

000 u- 1125,0D), sonmi.

1

3~4

548 '1' 000 noer $25.000, wMas, 151 220 9 380 54 33. 20 22 To' S25,000 unoor SW.ow

068 100 2 969 9,161 I'm 402 10 32 TPI $50,000 and

N 50 3:.117 1 121 22 kimvie C-TGR I uno, S25,0001

M

I

w

s 1

2c

S'5

4s i 12 2 Schnahno C-TGR S25,000 -SI00,W0 373 13 14

16 9.42"3

1

939 411 11 2

SCWWe

C-TGR 3100,000 am ova,

~4:141 502 187 24 &h.W. F-TGR unce, S25M ~46

2 1.1 20

It 48 3 52

6. 66 am 23 12 20 Smooludo F-TG9 S25'Mo um. sloo'Dw

061 63 471 10 21 F-TGR SIMON am over,

So - 39 4,2311 1 'w5

Z490

35 34

Flauclary

Paumanda,

5,339 59'"o U - corporation, -I

49 49 I.BSI 22 umor $100,000.

279 279 6.608

23

1. s3

26

19 $100,000 War $1 .1

382 382 16.146 16 $1 .6 undar $10 .4

4,959 4,959 1.231,715 3 $100 rat am -

25 25 2,726 - Sa Santa ou.i... coron.

SO Fomn flat DISC

1,37, 3 1,373 Z031 3,476 11 Is E.W., total

N 2

1,273 1 1,273 67aU

69

15 15

10 Is.

70 12."2 Mn 21 SO

9,688 693 36 10.418 20,577 581 223 15 23

2 - 111 1,2119 In - 10 13

42 2 I'Sal? 316 20 14

C.- Main. vm1a, SHO 000

G.Ra esun. notootto ..-

Gat

Income, Must. am 9M. total

E.Ift,

Eniployan2 - 2 11su 40 1 79 minellannanot

205 205 - - 252 - S.M.. ..at., --lona

Service center no-change rate by class is not available. 31 percent of Service Cantor examinations resulted in no change.

52 53
Table 9~Additlonal tax and penalties recommended after examination by class of tax

and by Internal revenue regions and districts and other areas

(In thousands oi dollars)

ineennill meenme roploW, d4lirlift

-Cl.-rice.olere

Total 1.01litaid

L074,813

150,254

132,095

S26.146

266,317

320.0110

21

2.

7 0,27, ON

13,735

CON

56,615

'N

57

N 652

32459:W7

1

11

07

1:0137

10.600

1:117 ~ "a

57,240

51.396

1

16,115

87aU

43,566

88945

5:486

1.484

63,699

33.233

30,701

40,120

18,158

13:0 45 77

4,763

5A7

31:417

4. d4

70. 387

63,602

11:7'.'l

1,50,

Suo.

Fki~ Corp. .1ome S

ley retion

E...

,.~We nn,,G, Ellerin w_,S eeem,.

Gift "lleen' most Wn-.

75j_-07,220,141 -41..14 ?SW2M U,736 71.902 94,085

0 964 3753

t

1

45

AM 4 956 0."

20 456,644 2.030

1 - 3

8.400 Z 34

2,840 sel:676 FSal ~WDO7 Ii.013 9"as C215 1 451.566So 7

2 2,541 rig, 1,766 7,612 1.055 2 2

4,503

is

~41" 5,705 1 .,3m 3 3,209 2

2,121 .1,22 BASS 7012

1

2

1,182,055 4522 34,2 0 2,091 260 19.457 -6,350 9 -

:,947 9 .051 in$ 04,70 Zro, :: 5 23. 2 2 1,753 Zola 030

V* 2 16 2

,442 751040 4.3m 96,159 6,149 595 9,618

49 24,Ul 403 3, 57 as 169 142 -

-

1,7

57 13.261 2 n8 126 215

502 187,2M

'3'

12,658 361 1,276 1,283

1,297 51'656 2M

"

9 23 -

10~867

585 1'3748

1

3

4P 00,393 265 &1 W 1749

2,802 -

M -

26

'0

31

1

865 M 13,647 2,500 348 970

N' I,Ma.2 1.45~ 31081 Z,iU 713

15.

IN

1.2

g7a

2

674 12,616 35 1,17~ 59 42 Ia2

................... 11.740.020

................................. 2,635.256

............. . .. . . .... ..... ;,944.0115

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

;,140,659

... I II ............. ,1,3:1

Mwennit ................ . . .. ..... ..........

",

035

Unnhene .................... :.112

'7

17

were. ... ..... I I...... . . .. 27 21

N.~Aftml Reigion:

xN1 43,W2

............. . 21.

27 31.2

Brooklyn MIN . .......... ............ 13ft.1

5.-

363,275

Wnre- ........... .

1

P .....ill .. ..... .. .51:Ng

Provider"N 25,369

A senio.6~ 2,747

B,oolhowns.M.Cente, 3,575

lfih~A~tlc Rnii

155,539

~ .. .. . .:::::::

ON,

Foreign, Openceller .14,3:111

Priiewtionle .... ...

286.340

FIled.0 ~........... . ...... ..... '73 895

RichrloW 602113

75~212

skeanem A-go,

Agents .................... "'NO

. .................... ... 113,041

4179D

115:30

........ ...

........... .. 56.47

J.1neeni I. ............ .

: 39 On

N..hvft .... . ... .. .... . . 21,100

AdmtaSw1ioffCmlW - - 4,763

me,me unno, Center 5.097

Clerand Region:

C_G 177,150

Cle,qW,G

D.. ................. .. . 410 I

IM", I'diewoer ........ . .. . .. .

L.Leelie, log"O

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

"as,

Wideneen Regiorr,

Abmleon ............. .... . . . . . .. . .

14.085

117

F.W _ ............. . . M.. ..........

I

I.S0225

Cinleber 70N2

SL i.owe mass 1,

P.0 .............

MI.224

Spr.well .............

1117l

'Mel sowCG Center ...... . .... ..... 507

.gio :

Alt,eeeeque .. ....................... ... . 18,743

.Gn .. .........

CNGI_ .. - -

1

2.621

Cale. .................... . ... 242.120

Newer ............ .. . .. . .. . ..........

":70

96

a

,,W,s .................................. 5

uld. Rock ............. .... . 2.

Nine Oil. ................ . Oklalhorna0ty ......... .

wichitl - ..

&,,.so- ...........

1,687

We- R.0

~.g. . - - .. -

8 4'1':3".

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

Helms, .. .. - - - - - ... -

.::: 19 lot

Hanneil. ................ .. . .. .. .... NNS

735,789

IN'm

;,oI1Sno ...... : .............

Reno ~ ................ 465:25

Sal Uk. , :7.11 Cer, ............... . . . ..... 17

S. F........... .. . .. .. . 4 3

"

seetter

1

74:754

Cl1"`

2 *62

F,- S.- C.. .......................... 4,785

I Le. than $500.

017 7014 Z043 :3.321 4,7430 5.4n 63

- 81,2GI 6,977

s2

42

3

039

360 368,103 '3NI 5,415 `W0 1,209

373 170.569 ; 665 5,009 567 1.35991 -2

64 21551

7 6

237 60

1107 71

1

318 6:985 594 J.n 268 451,565

"0

1

21 68:735 257 .175 10 263 502

11, 1171, 1 21.11 7,91

"

22U 470 2

"2 2:~',

3

1

4,954 22, 1,790 1.

33 9,375

5,

2 1,244 ~M 4. 1 .1 -

M 379 7,011 2;~l 131:11,

796 4593 290 2.0 is M 1.255

1 24

370

3.30

':' 1 1'

:Us 1,94 1.794

289 S5 447 2l 2N 661 6U oil 2 '

1 112 342 20.392 1429 2,510 930 3.29613 10

Do .1202 346

"

13M 092 6.094 1~311

NJ 314,7. 353 ~2,872

7

.871 Z 697

508 30,197 1.082

1

:008

1

239 2. 6 173 5

211 11 IN

5

377 709

1

N 2,7 a.0

3

N' US 3MM 296

2,273 70 5.74 124 12 33 115.824

a 3N31 635NO 5221 45.113 1,8978 Z4224 4.53

25:2"14 . 73 34,509 1.078 16,8~

73

Is 652

6746 6 247 - ZW 1" 65 30

29: 5 324 118:502 47 8,125 2.7~ 607

'd

4

to..2 355 38.927 - 11,471 30 Ml

50,426 1,367 Nla~ 7,258 15,381 718 4,599 6,415

156192 9487 13,:%721 "1 6.17,~ ",140

415

~g

27233 76 68:~ 3410 591 2

'so?

4 6,692 is 1,615 85 2BO 80 - %

1,672

MV2 2,073 65"40, 20 12.772 1,243 1103 1,2M 1

8.2M 60 2,286 . 1.510 358 51 34

76,021 1,110 133.453 131 26,487 172 2,080 640 2 9 2,015

NO ~l -

3':"7 1 4W

177 473 7,546 290 1,

11418 76 20:5107 8 q."l 4 S,QI 1,321 2.9U

On 267 3. 222

'2~",2 X .107:M 1.63; 3:a

221 a 3'

90.

503 ~7,W'3 1.8& 7,8775 1.'1718

.N. 11 63.4'"71 3 9,400 562 l.OU i6ju

1.687 -

- -

- -

2

7'

314 1.17'

4:"5

196 439

'M2 241

1

;'1:4'1'1

1

23 3s .3

8170

1

12,879 :SWO 118 231 1 77! 13 3,101

23

1

13.079 .10M 34 1

303,439 1.720 6 365:577 1,763 7:353332 1,5588 1,768 lZ3

46436 368 6,579 559 238 1

.

054

48,Mg

79,567 31822 123 6 1 91 Sal 491

29,D33 36

7a

71:'M 473 45 66

24.333 311 971 26 384 233

57 1.157 257, 1.0 21.40 76 4,334 4,061

I

21= 54 876 27

5651 V. .9 56.40 2.425 95

,

390

1

99 17,5

1

2.462

4,785

3i

36

Table 10-Number of returns examined by class of tax and by Internal revenue

regions and districts and other areas

1.1-1 .-"'gon.,

ft.-end Un,,Io. _.m.

TOW, oe,h,,,ml P-1, Fido~~ C~ chm., 8

.1p ley ne- ompo- E..W

.W.

Tow .................. "'I'm 1.4M.2%

Nmth~rkftnk ................... _ 256,325 11051106

anime., M*A.W.,. ............ ........... 219.689 181,Ug

. ...................... 1 254,358 U5,096

C"VSI ............................. 176.293 137.31B

Midenest ........................... 235,Bn 181

~Gwneeit ............... 2W.656 173.766 'm

Wllt&m ........................... 403,11,11) M,352

Ho,th,Afienac Region:

moe,,y ........................... 12.021 9,930

A~. 7

V

1:~21

Borten ~G:27

.

wooi,ly,,

. . . . . .

57,722 48.40232

~ .......................... 26.502 20.381

~kng On ...... 2,7,15 2.111

Hanro,d .......................... Z1,632 18,273

M.nini.n ........................ 51,510 38,665

PmIno,,sh '4:,111

13 14:Z.'

A...Se-C..!n 13,555 13,555

6,ool,hawn Service Genter 12,108 12,lm

MWAIlinifi, 11.91m:

B..-. .~ ....................... 36.138 28,124

Forogn 0on... ............... 18.147 14,598

'iewiel, ................ U,852 54,31.

P 4"elpree ....................... 38.474 32,481

PrAlix,gh

110- U":'l747 127"M

wdonnglon 4,800 3'..

~iadSimi. ~"Cents, 5,232 5,232

Sonithereet Region:

Ab.nW ........................ 42,402 32,677

....................... 21,211 ZZON

I ,

37 12N

U229 29:5250

ja*,sm .......................... 15,466 12.896

J.lWornfl

.

.............. 73,985 62.502

!W-se .... ............ 29,210 25,~47

Atlanta Ser- 6nt

.

............ 14.188 14, N

Morrow s- Cent. .......... 13.108 13.186

Nernst Rglon:

0-1, 1007 19.102

C-Wnd ,

a 30

X 90 .266

....................... 53.245 42,970

12

L vilie

;~1:10

911

Nrkersb,eg 01

5:275

Midenell R.0

`kborosen .............. .......... 6,119

=nes

17 G43G

20: n

M=0 4:2317's

14,020

34217

St. P..1 ...................... 37,142

S.ngf.W

Kereirs Crn SV~" 1 7'

::15

Sinillenst R.9

N.~

MSI,n M':M72

. ........ ............... 4,783

Deb, 47

'

Dern 042

n,622

H . .......................... 23,901

L,Tflell. ......... .............. 13.510

Now 0,ioan. ...................... 26.727

Oklahonvi 0r, .................... 19.16e

wed,oii ................... 17,035

A,,Wn S~C-le . ............. 5~604

western, Region:

A,

Helena 7:.4sl 'I

Hond.e, 7

L. Angel. .................. 157,171

Pho-o ........................... 22.M3

Por,Wnd .......................... 18,257

R. ............................. 11.389

"=:::::::: ............. 1G.5.7

S.n 93,874

35,267

Ognm W, ............. 7,721

Fr- SeAce Center ............. 15,850

* Merged with Newark Key District.

2:30' a 27!1

E.%,.Y, E,-,, _PWV. WIndWH hl-~ en

.,I.. "W"" Peore main

23.00W IOXI 107,ns It.122

21

487 4,509 W.I. X0.

Z?Os 2= 20.360 1.475 424 $25 4,4011 4,455

7,571 70, 13,113 I'W$ 14441 02 5,02 6.055

Z107 INS 140411 1,U7 Z511 U2 7.033 Z744

2.1.1 15H loiii .Ms &n4 625 &.set 3,642

ZIM Z113 17,009 1.060 4,160 572 0,630

ZIM a 273 14,937 1,341 Z654 ell 11,082 4.6"193

6,460 1,762 17.401 1,263 4,478 632 0,422 5.941

1,112 1~014

142 2,408

1.227 529

776 7aO

086 537

697

699

112 as

150 81 031 61 250 67 350 293

51

14 as

52 86 27 631 251

468

4M 3.625 117 471 17 111 1,11 1~171 73i

364 117

3.

53

377

943

3.

32

ad.

3U 160 2.591 167 5n 128 1.699 "a

20 13 304 17 29 3 in 119

392 964 2.063 166 578 147 sag 460

7. 464 5.505 423 962 204 1,07,1 iju 1~; go;

20 68 '7

07 22 157 91

inN 2- a 10 179 as

.85 107 1,835 172 so, 110

17 2 651 18 281 30

620 121 3.785 ~6 1.026 101

662 267 2.650 231 we 07

475 71 1,4D9 lie 451 37

404 IN 2.141 20 171 12

31 29 a 48

ss

21.39S Is.M

..109 Zen

Z= "IS

2.497 ZSN

3.29B 3,167

M12 3272

2,135 1:162

3.417 ZUG

423 In 1,979 186 316 125

294 87 1,329 151 203 77 967 856

311 3102 3.0VI ;12 in 11 17

22 78 a. 30, %~

938

221 38 995 83 230 103 736

1,014 624 4,295 741 1,DI6 197 2,878

499 76 1.135 165 281 77 l,zS3

367 270 I.B52 161 452 ill 1.352

477 224 2,4D9 185 B58 96 1,576

566 We 3.172 249 709 121 2,280

335 395 . 24 . .0 550 94 2.181

i: 72 591

Mil

U 307 147 397

137 45 BU 53 1.8 31 379

5,21, 70 25 300 40 In 29

53.629 901 1.016 4.945 473 1.167 89

15, 855 us 157 1,778 217 459 74

' 7" 1'

31 U 112 14

17:777 3~ 3121 2

.

us 200 379 24

10,865 153 94 956 141 V9 17

24.115 09 1% 2.478 M 5&2 SO

28,306 435 171 2.413 404

5

17 107

1

'

926 20 102 1,25D 155 483 In

7J11

'.1:s12

29

3.837

U.466

19,897

19.150

10,944

24,414

14,629

12,724

5,64M

1

20

5:762

1

007

.:822

137,428

19,1U

14,931

10011

9,414

'0."' 28.335 7

721

18450

41 0 39 U Is

3.5

1

0

"

415 138 258 63

89 n 265 39 77 32

705 259 5.066 232 559 IN

286 209 1.2N 141 272 67

372 60 I.5N 159 238 72

255 43 986 12, 143 53

267 28 i'Ns IN 326 56

31, 57 1,155 166 350 74

209 47 ,in 107 367 76

137 52 286 10 35 7

10 26 317 56 75 21

12883 62 421 54 159 27

X 507 28 77 10

ZU3 ~7 7.074 475 1,664 238

380 219 983 65 177 25

M 212 "239 135 311 52

in 32 423 U 107 GO

299 32 585 46 72 21

1.414 ~7s 123 "7 3711 1:786 111 1,3. UD

188 407 at

280 2,497 2.820

leg

471

721

155

681

247

550 1.170 1,19

066 N7 833

803 031 1,135

Q3 -

564

263

112 135 - -

1,766 1.970 7B1 802

D62 1,076

39% W

I..U IJN

941 473

1,842 2.120 i'm 770

084 792 1,3m 1.700

1,240 529

10

12

20

400

57

.35 124

5100 681 1134

295 103 4

1,559 6G4 2,135 1,162 107

I'M 321 - -

-

1.699 0, - - IN

712 250

933

2,060 '04 X2

SO

1,590 789

224 al

322 172

360 201

112 223

2,085 1.911 1,335 1.507

69B 532 -

774 307

283 291

236 189

Z827 1.463 I.M 48

1,501 57, 1,073 6S2

27

2

2

54 55
Table

1 I.-Returns examined by examination divisions

I"I

N~ of ndo.mo, a-mrad by

.

W dMaonx ~.. ...... .. .. ....

Ratuerx,

-adfoodrand, noposed by .-.ndhil.

R&dx,x 011,dut adxinwrid, eneowd by aeourtnill rMttent ...

...... ..

.

..

...........

Agn,,,d paida dodaudso

Tnuda;;;d,dr9gkxw;o"odkMo- .. ... .....

P.dedMa, -..y.. ....... . . ....... .. ........

other . . ................................................. . . .... . ..... . .. ..... . . ... .

'Includes quick assessment$ and cases transferred to Justice Department.

Table 112-Overalusessments, of tax as the

result of examination

(Exclusive of claims for refund)

Aneount

H.mlwr of (in tro-ands of doutni,

I"n im 191111 1142

,Tatid 114~141,1 114,5112

39"M

170"12

95.1113 05.90 112.440

1

14:074

Fiducory.

1

72M 11 490

C."Te"'

ff:~226 214215 266053

Eftle.......... 4.078 3.535 61380 64:6w

Got is,

N 1274 702

1:2711 1:.7

E.01

imMernem 900 413

s

67,

1.

873

:512

4111:40'7

1,930.292

1~729,612

92.set

27,298

eo.sn

IN2

I,=232

1.4 no

UZM3

:732:232 518

622

90.

N3M

U.278

Table 13.-Results of collection activity

(in thousands)

T

P-w .1

op =ley

r ...........

DaWattitent.

01IS=.is ............. M) BsdnM of mmoe ao, tensity

cold. .......... ...................... ........................... ....................... ..... ......... .......... ....... . ...........

flidurM oodnpl~ im,""golked, CIM" ....

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

. ..

11I.Mil- de-w

Off- in -Preew. ............ ....................................................................

E.t.-Mdt acthairr.

Notcas0 Illd" doxW food

0,

to"- "Id P--

soxond, of PMP" edsift.. ..........

I.......................I......................... ::: ....................

IN, KE

':

2N

2412 2,1 m

I,A2

89,

560

1.436 1,967

4,6711,65) 6.716,70 w

1,112

1.012

540

in2

503

7409

NO

Mw

7&1

Table 14.-Civil penalties assessed and abated

(Dollars in thousands)

A,-- AW-ft ". NruddN-M, ft-nt 11-ft, Aniound Numea, A-,

Indh,10M

.d%r D11 11....................................................................... ',.,742 ...NI Iss.312 .3,111 Ijitolle

Ftuore to My

6,"0,300 900,751 376,782 911,213 6,063,526 602.5438

de

.......... al)(6.815 223,751 720,068 28~64,4 5.116.727 195.147

Bud -k... '".287 1,879 6,441 376 179N6 I= F .....................

.......... 9.898 56,847 357 4.078 9,&,1 5Z769

................... ....................I m,sos 20,64H) 3.152 l'a2i 110,356 18,709

.................. .......................... 12,254 6,131 1.7a) am 1%5~ 5.281

ow I.= a. IN

Tool "A:7-6,2 "'57,3141 all 921

carpondlon

Z441 1.339,831

................................ 147,IM 208,3D7 28.626 155,04 items, M,273

.................... I. ...II 33t.358 198,7M 43,57D 70,24D 29D,788 12a,4116

Fakx.. ex ................................... :,- -: ............*** ............ 253,208 298,156 75,550 72.U2 177,6M 225.624

B.d t:hec ..................................... ..... .............................. 3.059 136 132 112 2,927 23

R.W..~ ...................... ........................................... 499 8,118 59 4.920 44o 3.1er

r4.gkg.nod .....................................-** ............ 3,640 7.18,1 IN sea 3,5:16 6,315

m-ll.................. .................... ...~-I1 170 371

8 432 162 41

T.................................. .............................. 74ZI28 720.9117 141I.N9 3U.14 416'alls

"'Plorn'dr"

357.W Dotro,ax,, ..................... .................................................. 2,279,561) 471.721 208.278 114.213 2,071,282 M-B-3. ....................... ............................................ 927 412 157 770 33o

....................................... 3AM768 16B.852 658,U2 62,748 2.748,224 ID7,104

4.642. 673.61Q 8ig.7N 3,074.980 1.018,032

Badc

k ........................... 1398:M,

1.838

F.w ................. ................. ............... 940

2.3659 2,16D ;02 137.66D 2:5M

39 54 22 885

2

217

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

ID.M.7121 Z485,621 n 51 1.1552,845 0".9723 6.11U.2'124 1,41118,62738

E.cho,'

Ddoxu,xcy ................... ...................... ................... 26"810 24.6m 23N8 it'no 238,762 14.P3 Wily delinquenc, ................................ .................................. 17,D23 36,601 12.~ 29,492 4.489 7,112

FatluntI My......_ ........................................... : ............ 227 279 17,255 63,849 22,6011 163.43o -5,353 Fedend . depopot ............................... ................................ 33,887 14,336 5.091 8,704 28.796 5 632 Bad drec ............ -.. .......................................................... 3.241 81 107 21 3,134 59 Ratxj.~ ..................... 83: 0.28 30 136 809 9,151 Olh ...................

to 14 12

2

U 11

T'"li. ..

......

644.1811 102.202 IU.671 70.747 439,617 31,455 E.... d GM

Dehn,xx,rcy.. 14,064 <j,47B 4.785 29,7885 9299 13,694 m=d11a-:::::::: ..*.:: ~:: ... . I ........... ... .. . 16

'17

93

F.I.. 1.M .................................. ........................... 30,441 30,318 2D.637 22,717 9,804 7,601

8.6. .......................................................................... 540 123 as 66 15, 57

F.................................................................................. 16 415

4 516 14 -to,

to ............................... ... ..... 57 674

2 53 65

Aflotftw~

..................... 45.166 74,412 23.5m 53.0114 los" 21,3111,

Doind.,cy ......................................................... .............. 175,U2 1011.9~ ".so, ln.~ 78,631 27.450 Fount 1. M............................................................. 79.141 1..7 31,275 2.280 17,866 Z167 B.d enscl,............................... ..................................... 1,4811 25 go 5 1.390 20 It.gI ...co ..................................................... II .................. 51 27 13 14 38 13

m`,coI1,tr` Tat.' tot .............I............. .......................................... 32 11 20,552 43.427 40,520 13,416

*

' **-'

.............--***-- 255,9U 113,~ 146.6211 IV,230 ID71405 -13,7611 Total, all dims .............................................. 26,2112.2111 5,054,125 U76.304 1.769.752 23d00a"3 3.2N,373

Note: Amounts may not add due to -rding. With the exception of estimated tax penalties can apply to any tax year.

Abatements can apply to any tax year. 1 Includes taxpayer identification number. failure to report lips and miscellaneous.

1:nc~.udes Forms 1120, 990C and 990T.

no des Forms 940, 941, 942, 943 and CT-1.

4inC~.d C u:s Forms 104

1 A, 5227. 99OPF, 4720, 990, 4638, 2290, 11. 11 B, 11 C, 720 and 730.

6 In Ifs negligence and miscellaneous.

6 Includes Forms 1041, 1065 and indsvidual retirement account file.

56 57
Table 1 S.-Appeals division receipt and disposition of cases not before

the Tax Court (Nondocketed)

& prg- of vWxk

Suit.

-rt.w Ionw-pn.'

ofNum1w, Wow.; Nfk..ysix

o'"W" (1) (2)

Portent; W. I ............ - .. . ... .....

26j785 I'l * %MOB35 210,193

1613,655

--d ........ ... ..

3".11 3 R. 's 2

2

Dmoowd of, WIWI: I iw *

.............. *,:*::: *::*::: ~ :::: , M~769

By artoment ...........

I. I. I. .... .:: ............ ........... "'986 21,5111.2~ 'sT

l'-,nod. ~7!7=1: ..-W. IWIPW-1 AW Offer-oortiononim .j. 1 M %130 2,32

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

By Wootma In 11 2.437 21: 213P. "Wiimid 24 3,42

U. f,W 4.323

P.nOng S.P. M

29.986 9,862991 294,122

B, RIWWW

a-.

DoWond of. WWI ................. - - .. - :~~ - - - -: :.........................

By ag-.1 ................Ij . . . .. . ........ ... .......... .

lotment andl .1.4-onporma.

By I=de"In " SMWWry ""i" .

.....

Pat dad, ......... to GWx`W` ............ :::: ..........

AP W "W"ot.

(W=.rW,.fdos=)

NWNbw Disficermy

and

P"a"(2)

0'.

(3)

Ow,

.-I

(3)

37196 $276524 176374

211:986 1~067:271 172,95B

41 1'. 1,230

2:43 112a ':781 145

4323 10,979 1,826

I

A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and

d3sp-d of togt or.

Data revised from previous annual report.

Table 16-Appeals division receipt and disposition of Income, estate and

gifttax cases petitioned to the Tax Court (Docketed)

~ Pnognas, of wo.

a.-

A.- I sortsd Iri

(In=0tftd0 1Wn)

N~ 0.1tosoct,

of -I W

owniiar

(1) J2) (3)

Ponong Oct. I ........... .. .. .

11,739- 11598206 17.973

R.Ovid .. ..... ... UM 1.506 U 3.719

.

......

*..*.:... 14:MI 713:U2 1.1:171

]

a.8 "It"

'I,

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

1:17' ':1"1 5

7s M.153 1.453

to C.'"'. W. Padicov, 18,876 2.391266 9,319

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

13. RMIM ftill"d In ifispiriftions

Appsid, iftne inflor,

(in -tano, .1 WI-)

ovw-

(1) P`"W4(2) (3)

D.potedof, ..I ..................... - - .. - - .. . . . . . .. . . .. . --- -

148.901 see

'

5.1,

11 appeal............................ .. . ............. .8 322,7M .37

274 5017

1 1 1:

1

79 2Q:753 1. Unagn.d. M-iWiC*t ................*.*. ........... ......

. ..

I A costs represents taxpayers grouped together by tax periods with common or related issues that may be heard and disposed of together.

- Data revised from previous annual report.

Table 17-Requests for EP/EO tax rulings and technical advice (Closings)

SAI

Toltal ................................................................................................

Acoaris, .. .....................................................................................

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

To.1

BAN

2.197

Table 18-Determination letters Issued on ERISA employee benefit plans

L.affi- iinueof

T..,,. I`WW

niqu.. qvwft

N,

7"

TOWI

51.1 Manor Tnp Prol't defirvix! Difirisd

punchni, W-fl: "Hirip

ESO,

..1,11WIkin n.fh Total

InIdequitfs tom,

31 23.737 M1 MAO In 59..5 U."o 87.385

N4 ~Vjfl 6,5390 635.990 112.744 1.316,613" 81 1.~ 2,N7,U

28

1

4. 62 108

Arwin insims,

0-fied ................. 361 8,972 172 13,723 103 23.331 19.223 42.5~

Not q.Wd ........... 1 2 0

3 a 6 5 1 1

T-1- n.

O.WIM. ................. 37- 3,508 132 5.~ 0,581 4,683 1,1,21W

Not -1died . 0 10 1 15 0 20 9 35

* The terminstbon reporting system does not djsttnguish between stock bonus and ESOP plans.

Table 19.-Number of exempt organizations returns examined by type

Section 501(c)(3) ............. PrNW; WWWober, 1,17'

Nov-swol ........... I......................

'.3

501(c)(3) .. ............. Micows .. .......................................... ........................................................... 6,417

501(c)(4 1.923 0 !~~(5~ -::::: =!`='t-'hO' rb.A .......................................................... 1.667 M! , (6) ..................

1c)(7) ................ 2,24 50

N 0 . ...............

......... .. ..... 1.9 6

. Mothisin, ............................................ 2.669 WI .......................... F--coo,,iot. ........................................ ............... 520

Totid ....................................................................................................................... 21JU

58 1 59
60

Table 20-flumber of active entities on exempt organizations master file

Held

sa,bien WWI, 45 24

(i~c~~wp~-~-olConwm ....

-- ....------ ..------ --- ----- -1

5.

355 5.522

............... .... 322.1326 . . ............ ..............................

41

U1 131,578

M.180 M.322

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

5) Wraoixent ............ .............. ...... 515 . ......... Sim 541036

7) soiw ...... ................... 13~'7118 11

1

54

8) Fraternal beaertaxerYtexcleate

...........

.. .... .. ........ .............. 7.1,95 0113

9) Vdt.Yan"I'loyea", beneften, Wcatee 15.911

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

...........

11,21=

4.973 S'071

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

.....

114

S.M 6.07 . ...

...........

,

M 1,073

(16) C"Pea to firaxi ixOP OPare .

............. ......................... 22

oa,aiiii~~---- ".-"" 22 : 798 7"

:::

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

~illl M=_ZWvt1. ........... ....................

43

21,850 23,051

a, 90

Wild) R.We-rd-POM-114 .....................

:::::::: 112 106

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

CW. eaniii Orea, Of 2.9.0

ieiiie~ada~iaaawiarafiirfa,

11 F-'-fainetivie ... .... .. . .. . .

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

-951.012

TWO ................... . .... .. . ... ..........---* *1*I** . .. .... . .

..... ...

*Th15 figure does not represent

a true universe of Section 501fc)(3) organizations because certain organizations, Such

as churches, their integrated auxiliaries and conventions or associations of Churches, need not apply for recognition of

exemption unless they desire to receive

a ruling. When issued the ruling letter goes to the central organization, but it

covers all of its subordinate units. Only the central organization is established on the exempt organizations master file

where

it

is counted as one entity in the figure as stated above. However, this one ruling may re

.

presenta large number

of subordinate units. as in the case of larger religious sects, An exception are subordinate units considered nonintegrat.

ad auxiiiaries,which are established and included in the above figures since they may be required to file information

turns as pres ribed under section 6033.

Table 21-Disposel of exempt organizations applications

200 11 10; 317

:N5

. .....

M Soo 11,1166

M

is'; 22n 133 a,

3 WO

I ............... 133 .............................. 1,459

li.1 436 2.609

(6) le-9- ............ 922

01

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

1.332 143 03 2,105

Is) .......... ............. ... ... 29

a '29

1 ("

(9) Voumery trarnipt beneficiary sexiarate .... ... ....

"010 19 87 216, 0 0 N 127

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

2) BeivievOlara ill... . .........

I ............ 105

M

a,

M

3~= 2116 10 19

M

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

-6

4

........... 12

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

43

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

0 23

Iur .....................................

(19)=.= 102 as 141

(20)Ibigad-orgerestons-

is

4

4

4

601(triAlaxitolle:d Orgart."

........

7

1

M1(.)ca.Pwaeva=

2

13

621 36

7 26 69

13

- 53

us 781 2.630N

T.Ial ............... ..

................. 36,434 1,510 ILM ISZ2041

I Application vinthdiftivin bvy taxpayer and failure to furnish required information

Table 22~lnternal revenue collections, costs, employees

and U.S. population

Fiscal year opendin cO4a,1fO..

'aff-i"' COal Of PaputellOn

(Th,`iiSim am.)

(1) lit 13) (4) 15)

19~ ............ 268.5K.- 6906'535~389

19M ................... 2W,969,107 69,919.990,791

27 83,1,27B 66.289.692.000

299,8114,710 75,112.6,19,000

1957 ........... 305,M7,8$4 80,171,917.1)(10

311:12,1:71 s's 71,17al7el. as 228 79,797.972.M

363735359 4 91774.802.023

13:295:23.

.:401

1 D86,3tat , 112 450080,420 9a.0,839,N5

963 500.110e,311 105.925,3115~281

196, .............. M9.69Z131 112,260.257,115

597.387,171 114.434.633,721

M 62,1,61,929 128,879,11(51,N2

967 sa 080295 1413.374,814,552

96a

.. 1"''

153,30,1137,665

M 75. 85.475 187,919.559.668

1970 881 195,722,096,497

al;21 "111,:11291M .7.1l;ai3s

12 390

41

,

N:855.736,878

~~11174 1:~11,1:1141 117,7137,20eOllf

'Z691M, 20,952.253.W3

1975 ................. 1.584.711.486' 293,622,725,772

1976 ................... 1.667,31 1W9- 302,519.791,922

~~111 1:7111.73.' M8,13M.1111.730

,a

es"

129,287- 399,776.389.362

1979 ............ 2.

1

16 166,276 460,412.185.013

1See ................... 2,2W,M8,622 519.375,273.361

1981 ............. 2,465.4611,704 06,799,120,630

982 ................... 2.626.338,036 632,240,M5.595

038 160.11",

0.38 1W.026

T.._

Caphe

435W 428

89

0.42 165,931 39950

040 :1

0.30 !W1

.13se

466~%

0.42 174.882 457.33

0,44 177,830 44873

0.40 110,67 507.96

0'. 183.69i 51

1.1.1.51 1130.

.242 559 7e

0.49 191,889 585.03

0:.1.2 ~1:3(X) as was

SW

655"

0.5 198,712 74668

"1

41

004.8 M2 677 .2".

D45 M4,878 955.31

0.51 207,053 92563

D'St 2DSa46 1.(N)e 83

2~1

e4s2 01 126,924

D:54 . 21~3:159 1,375U

56

2

142 1.405,14

0.50 217,329 1.6,17.111

0.49 219,033 1,026.61

0.46 220,999 2,083.32

044 223,383 2.325N

041 225.065 2.680,55

042 232.61t 2,717.75

Awne" poentio-ini"..

TOW "flOnal Rew

oft.

(6) (7) (a)

M,463 3,634 49.629

51.111 2,707 48.7.

SO 890 2675 48,215

1151~13.12 2,503

2:~1.3~1 4a 51

W016

2

e,.so

51,226 2~069 A8.25;

51,047 2910 ifl.137

Sa1a 4el M.00

"

11 3,657 Sa054

f,':159 3,839 57.220

62.098 3,01 58,217 ... 3.982 59,526

65:"6 3,89, 62,052

67574 63.607

falfaii 62,202

WM3 4,103 ..580

K972 Im 64.614

%5`49 4JU ..41

74,170 '.5o5 69.665

78,921 4,310 74.611

B2,339 4,531 77,808

M,264 4,732 79 M2

63,743 4.99,3 76,749

85,329 4,919 80,410

86,1611 4,978 B"iso

87,46,1 5.11, 82,350

MISS 5.11o 81,()46

82,857 5'm 77,759

* This figure repre":nts actual IRS operating costs from FY 1975. exclusive of reimbursements received from other

agencies for servic

a

performed. While the operating cc~d figures for fiscal years prior to 1975 may in some cases in.

clude reimbursement. the.. amount. are small and do not alter the cost figures in column 3.

-Economic stabilizafio~ program average positions included in 1972, 1973 and 1974.

-Federal energy program average positions included in 1974.

-1972 adjusted by 3,990 average positions to reflect the AT&F transfer-July 1972. AT&F included in years 1948-71,

-Eleven average positions transferred to office of the Secretary in 1965, Twenty average positions transferred to office

of the Secretary in 1963.

Table 23-Costs Incurred by the Internal Revenue Service by activity

(in thousands of dollars)

Apprepriellean tj axi Total P-1coregairea,then"beareffita 00-

Mitiff IN2 in, IN2 in, 1912

T'I1 2.

48%11.

ob 2,6111,11. 1.042,751 2,032,512

Waixenaw funds'. .............. 2,465,469 2.626,338 1.930.190 ZO2Z?W

flefeelateend ateenewas:

637.11,25

535.2711

W5,017

W3,550

T.W 162,1114 150,209 f37.335 122,225 24.1169 25.044

Exacutivii

1

7,627 17,2112

1

~373 14,452

a

2,840

nienial ." 31,113 35.9.

...' 'eza ':25

Managementitevices... 25,687 24.997 21.635

281 .00,

211.991 4.152 4.106

........... "'o, 57,DD5 52,816 0,395 5.500 9,510

............ 24,362 22,086 21.779 18,459 2,510 3.627

Taxpayer, wavike, and retwine, Prie-ov.

Initial ............................................................... 829,01 856,M 5511,636 542,7118 27"M 314,131

'x4er.11 113 632..1 443,661 40C.&M 160.103 232.04

17308 14,410 10,1053 3,126 6.3"s

Taxpayer.

..... ::::: ................ ........... 211f- im M:Sse, 100,456 IM'se? 117,697 75.737

Exterinellwas freall and tip"alai

"12 157,622 757.821, 805i"o 144,214 151.042

SM 416W.I 70D 00 70758 136 4M 10.875

Appeals ........................... 05:M 679.909 57:3271 57:UA 7:11105 0,767

InvZiallona anilc*

ON

*

ace

'

m

- ...

I 57ZM 653AU 47602 "I've 2SA00 '11'm

Tax thead! ........................ 153,927 172,176 126.682 142,730 27.245 29."6

Collection U9.410 410,117 M1,4M 340,027 57.972 7D.160

EM,AW. Oieiai.a~ ii~n~

W 935 71,315 M.872 59,118 10,063 12,197

Rederixtritable, Obligations, final ........... .......................... 15,107 1101 12.m 11,764 21 1.537

61
Table 24.-Costs Incurred by the Internal Revenue Service by office

(In thousands of dollars)

WWm&I m~officil. dWMMw r"Wit,

& Tool frUrrol FWi- MiviiW

N. 0"

1,10,11,Affintic . ......... . . . .. . .... . .. . ..

Mot-AtArte .......... . . . . . . .. .. .

S."'non't ...........

C-1 . .. . ..... .. .. ........ .. . ... .................. .. .

M-1 ............

sou"I've", ...............

wasten,

Regional CWo-l ....... ....

IRS DOW Carter ......... . . .. .

8, Reo offloes (.x,l,dkV digol d0i,oWns'

=;T===)

N~All- . . .. . .

Mid,AtUntic ........... .. . . .. .

sauffWast ........ . .. . . . . . . ............

Control .

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

scumve"t . .........

wemem

C. Dixtionicien'tiffilielord.-I-Mart,

Norl"Wentiv

All ... ...... .. . . . .

A.9.. ..... 11 ............. .............

asow,

Book,. ......

w

Montreal

Po"tor"I'l,

Providera, ............... NA "rPA=Re=n%Wted1 twnng ...............................

Bookhave,S-CnilIi *::: 1: ................

MI&AIdeaft

Safto. ...... . .. . . . .... ......

Foogn

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

~Wdwone ............ . . . = .............*.' ........ .

...... ....

wirringion

IIAI

MdAdioil

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

olitow" ...................................

S=AM,M

Gmenst- ................ .

.1a,'Wor, .......... .... ........................

ZloonWit, ........ .. .

NsOvise, =....... . . .

I,

to.

....I.............. S-C.,W, ...........

I.Wraphissonvoican.

Clartral,

Onarvon .............. . . . ............

C'WWW'd

............................... below .."

Iroterosiol. ....... . .. . . . . ..........

Loovoll.----w

,ariersboo--

;~~

I"C=C=. " 1.I .- --::I** .......... , * ***,

T..l covol'o"

.I-

(1) (2)

2~537 Ox 2,052AIG

651:521 199785

336.772 300:082

247,02D 223.145

267.45D 235.733 ,

79.697

2,t2:4"393 21S116

11%713 3a7 jg 2,41.174 . 2

43,252 40,10" '2"

M.313 25~203

17.2. 10,1M

30~957 27,223 2 4

17':M 11U~'

16,147: 13252

as

~":WM 15,

.

4'

1

18,132

'S.

57a

27,03S 21,362

T-1 EqW,

aWl

(3) (4)

oft,

"'M 3Z7.9

"I

OR

4998 15714 M1,024

6:551 :2741 M.3138

6.7171 So 15.202

S,148 1.674

7.393 .goo 11 5~1"S

7223

1

:31 15.556

to,=2

.

12 16,M37

12

,

1603

,

172 NX

699 885

2,06' 77 "I'Mgm

44 53

1.

913

136 97 3.501

5:; s 174 S

1':411

N 331

904

1

93

1,7,1

601 353 8`3 M 1711.

a?

977

59,

935

2,022 813 2~&39

10,112 431 3,3

5,442 4:

97B

~a

'

35ols 1,o2D

512 35,13B 60'

22jB45 am .3 2 2 1:473

.:M.2 me

1.aa

75,894

71:

U2 1913

4:4 ..

4397 260

a 1~5 5127

U 69

21 V4

274

2 55

MO

,

:4

499 1,6-

17 5776

94 816

"I

2,M

,a 300

18

2

75

235

- 232

-

U,274 11:113 x 7 137 09

aB. 55

43,781 &1 21 2. AM

...

32 11:1.37

:7N

ja

4.3

50:061 no 47,547 man 1.131,a

IIIA2 37 17,923

WU

22315 20,029 957

,:4& 4.158 In

703 Sul

1

1.

-

I

41.882 36.083 11, "

34.479 14 30,M 13 1,572

670

.:a.. S:0'11 311

22.027

20._1

so 8.192 02' 521

46238 1,981 so

:016404 17.136 798

231 '9

- 218

49,125 42,821 197

42,64% 36~550 159

24,570 21aS3

32 Mi Miss

44:Nl 31,m6

23

."2

,a

"I"

14

152 12705

am 7:28B

41.959 23' 35,46;

173I S

!:~!37

110 1.768

ile 1.416

11

03

12,

'.2o,

14

1

N

53

93 5,6,;

9'

Z141

348

733

112

25

.62

2277 2.66" "l

167 143

303

3995 548

11835 ~18 ~a I 70 M '625

IS 271 2,5591

051 151 22~ a 2

in 706

~7

3

5 79 54

2"' 1U 74,- 5,554

Table 24-Continued

(In thousands of dollars)

Inninuil Mmul, oftim, Wilmot or ,I.,

IfithiWilt.

~dtan ... ......................

Chi-

.. Mows "- ::.:

Forg. .............................

Mil,WAso ..... .................... .

soulifinviat

AllooW,on,ue ............................................................... Aus . ....................................................................

C41.y.. ............ ............................. .......................:

billas ............. . ............. ..............................................................

..h is

W~ta ............................

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

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

trl to,. ..............................................

A==7=io" ...........

eillion:

..........

Ponont

Ron ...........

alto*, *::::::::::::::::::::::::::::::

, :::.*,**,

San= a .............

Sal .................

wer- Rg.-rintlosto hrit, ra-. C.W1 ................. ............................

Sa- ConWr ................................................

TOW

P-nn.1

otv,ilieri- Tnival Equhm,nt car,

il

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

Mi 3,171 253

3 174 Wo87 581659 f'496 35, 2,578

12.800 11,656 W, 30 613

3,762

Mix 1,':"6`0 126.. 511

8,113,

e4M 1:117 21 US 29,7632...

1.171

'fo

13 21:741

i'mi

am 05

M3 :71 420

223

-

217

-

6

46.873 39215 too 452 Soot) 2

2:2

1,117 11, 11 171

S 66 23,085

1 P57 137

.a

4

1.

a 3.074 417 23 '13%

91392

14

a ..a 21

2

Z573

19

. :33 w 1 ma 908 far 1.090

11:x 2.2:21.1,1 1.21 4.11 11,18 to ~~ 1 3

20:11~7

56S am

,

do ;.1:R37 1.0112 119 i'mr?

a 67 72 13~3811 11,979 614 IS 6119

'i

I-

385- 29

(0,165 52.447 298 035 6.605 6

"' ': ...

~4ol 21

11 ':a3. 1046

4525 4.002

so

7:M2 6,697

M 24 206

287 35 20

'3' 7M 4.4 964 11%

'511

'147~ 22

9

15.113 13~464 607 82 940

9.5's

':

Us 11 6't 426

7,416 a7" 282 19 321

U.503 58.766 2,035 350 3,352

24

'

176 21.890 907 181 Most 270

-

270

-

53.121 45,612 1% 376 Cali

61,614 0.767 215 374 7,258

Note: Reimbursements .10 ind.d.d in the above figums.

Table 25.-Personnel summary

A-fa, Pollster. "W"ll mPWy.. .1 Location nal free MillWal 'Wil of yloll 1962 1.1 IM2

a... feel ...............

n 060 83,7" 85672 03.835 Pamanti't

............ Rile 78,7311

7

N.U=I.. ..

............. 17,112 5,025

10,9 7T8(W'

5,603 5.971

a5,124 a,,,, 030

?l 79". Do. proool"no NMal. .................. . ...... 21-73 22,11231 2" 5112 22,UG collseder, '.5261 N

Reveru off..............................

::* 11.3U 'Uls Iz"' 13.513

olhor .'

: ............... ............. 5,312 5.sx 5,342 6,U2

Totpilyore~ -'.. 1* **I1 -1-1 1*11

::::::.: .............. 6,076 San 6,959 7,021

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

I ................... 4,710 3.023 5,169 41,505

............................_ .5 632 t53 0. Til w tIon,canpesonmovils ...................................................... 932 927 935 910

an Other ................ .................................................. 3,133 2,M 3,58t

Warationt .................................................................... 22.716 22.7% 23.343 222'.9N579 AT=gr ................. ............... ............... 13.18u 13.450 13,492 13~313 4 D32 821 other ::::,* , * - - - , , - , " - , * ** * , , 5: ":' S '7710

~4

................................- ............. .................... Six 472 :963 Ervin P= Us ~Xri ~.33 1.321 o .0.W.MIn.

ti.on",

........................ lw .097 1.01 othe, ................................................................................. 227 M7 236

1.6. 116" 1.193 Appeal ......................................................... :::

..

1

32 a" 29

822 BU Aodt. ........................................................................... 132 131 1

M. .. .. ..----" ' ' ' ' ' ' ' .

.. ...... . 721 72,

'36

T. Milo 3,M3

,

2,7.2

f721 3,7112 3.517

13 2.73o 2.636

Otho" ............................................................................. 1,031

J'frtl

3,722 3,750 87D

1.052

3.7401 3,11011

3,025 3.081 3.013 4,111

A..-. ............

11 .......... 1.233 ...............

k,. ............ ..................................................... isi lR7

Note; Reimbursements am included in above figures. I Seasonal employees voth permanent appointments are included in total starting in fiscal year 1982.

2;nc . udes terminal leave for average positions idolized for entire Service.

n2des, National Computer Center and the Data Center.

62

1

63
Commissioners of

internal Revenue

office of Commissioner of Internal Revenue

created by Act of Congress, July 1, 1862.

George S. Boutwell

Massachusetts

July 17,1862

/ March 4,1863

Joseph J. Lewis

Pennsylvania

March 18. 1863/ June 30,1865

W1111am Orion

New York

July 1, 1865/ Oct. 31,1865

Edward A. Rollins

New Hampshire

Nov. 1, 1865

/ March 10, 1869

Columbus Delano

Ohio

March 11, 1869

/Oct. 31, 1870

Alfred Pleasonton

New York

Jan. 3,1871/ Aug. 8,1871

John W. Douglass

Pennsylvania

Aug. 9,1871

/ May 14,1875

Daniel D.Pratt

Indiana

May 15,1875/ July 31,1876

Green B. Raum

Illinois

Aug. 2,1876

/April 30,1883

WalterEvans

Kentucky

May 21,1883

/ March 19,1895

Joseph S. Miller

West Virginia

Much 20,18B5

/ 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. 27,1900

John W. Yerkes

Kentucky

Dec. 20, 19W/ April 30,1907

John G. Capers

South Carolina

June 5,1907

/Aug. 31,1909

Royal E. Cabell

Virginia

Sept. 1, 1909/April 27,1913

William H. Osborn

North Carolina

April 28,1913/ Sept. 25,1917

Daniel C. Roper

South Carolina

Sept. 26,1917/ March 31,1920

William M. Williams

Alabama

April 1, 1920/April 11, 1921

David H. Blair

North Carolina

May 27,1921/ May 31,1929

Robert H. Lucas

Kentucky

June 1, 1929/Aug. 15, 1930

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

Rhodelsland

Dec. 5,1955/ Sept. 30,1958

Dana Latham

California

Nov. 5,1958/ Jan. 20,1961

Mortimer M. Caplin

Virginia

Feb. 7.1961/July 10, 1964

Sheldon S. Cohen

Maryland

Jan. 25,1965/ Jan. 20,1969

Randolph W. Thrower

Georgia

April 1, 1969/ June 22,1971

Johnnie M. Walters

South Carolina

Aug. 6,1971/April 30,1973

Donald C. Alexander

Ohio

May 25,1973/Feb. 26,1977

Jerome Kurtz

Pennsylvania

May 5,1977/Oct. 31,1980

RoscoeLEgger, Jr.

Indiana

March 14,1981

ne following were Acting Commissioners during

periods when there-was no Conimissioner holding

the office:

JosephJ Lewis of Pennsylvania

from March5 to March 17,1863

JohnW Douglas of Pennsylvania

from Nov. 1, 1870, to Jan. 2,1871

HenryC Rogers of Pennsylvania

from MayI to May 10, 1883, and from May I to

June 4, 1907

John J. Knox of Minnesota

from MayII to May 20.1883

Robert Williams, Jr. of Ohio

from Nov. 28 to Dec. 19, 19M

MillardF West of Kentucky

from April 12 to May 26,1921

HF Mires of Washington

from Aug. 16 to Aug. 19,1930

Pressly R. Baldridge of Iowa

from May 16 to June 5,1933

HaroldN. Graves of Illinois

from Jan. 23 to Feb. 29, 1944

John S. Graham of North Carolina

from Nov. 19,19~2, to Jan. 19,1953

JustinF Winkle of New York

from Jan. 20 to Feb. 3,1953

0. Gordon Delk of Virginia

from Nov. I to Dec. 4,1955, and from Oct.

I to Nov. 4,

1958

CharlesL Fox of Utah

from Jan. 21 to Feb. 6,1961

BertrandM 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 MayI to May 25,1973

WilliamE Williams of Illinois

from Feb. 27 to May 4, 1977, and from Nov, 1, 1980,

to March 13,1981

64 1

65
National

office

Principal officersof the Internal Revenue Service

as of Sept. 30, 1982

Commissioner

Roscoe L. Egger, Jr.

-ComputerServices

Deputy Commissioner

James 1. Owens

Assistant to the Commissioner

Frederick T. Goldberg

John E. Williams

Assistant to the Commissioner

(Equal Opportunity)

HardiL Jones

Assistant to the Commissioner

(L"islative Charles W. Wheeler Unison)(Acting)

Division Director.

Legislative Analysis

Damon 0. Holmes (Acting)

Assistant to the Commissioner

(Public Affairs)

Thyrn S. Smith

Taxpayer Ombudsman

Harold M.Browning

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 Sorbin (Acting)

Internal Security

William E. Mulroy

Data Processing

Associate Commissioner

(Vacant)

Assistant Commissioner

Joseph E. Bishop

Deputy Assistant Commissioner

Dean E. Morrow

Division Directors:

Hardware

RichardW Marsh

Management Systems

(Vacant)

Planning and Control Staff

Donald E. Curtis

Software

Daniel N. Capazzoli

Returns and Infor7nation Processing

Assistant Commissioner

M. Eddie Heironimus

Deputy Assistant Commissioner

Stanley Goldberg

Division Directors:

National Computer Center,

Martinsburg, W.Va.

William E. Palmer

program Planning and Review Staff

Suellen P. Hamby

Returns processing and Accounting

Frederic F. Perdue

statistics of income

Frederick J. Schueren

Taxpayer Service

Walter M. Alt

Operations

Associate Commissioner

Donald

E Bergherm

Collection

Assistant Commissioner

L,arry G. Westiall

Deputy Assistant Commissioner

Williarn M. Wauben

Criminal Investigation

Assistant Commissioner

Richard C. Wassenaar

Deputy Assistant Commissioner

John M. Rankin, Jr.

Examination

Assistant Commissioner

Percy P. Woodard

Deputy Assistant Commissioner

Frederic P. Williams

EmployeePlans and Exempt Organizations

Assistant Commissioner

S. AllenWinborne

Deputy Assistant Commissioner

Raymond A. Spillman

Division Directors:

Actuarial

Ira Cohen

Employee Plans

Billy M. Hargett

Exempt Organizations

Joseph A. Tedesco

Policy and Management

Associate Commissioner

Charles H. Brennan (Acting)

Human Resources

Assistant Commissioner

Dominick J. Lantonio

Deputy Assistant Commissioner

Orion L. Birdsall, Jr.

Division Directors:

Director of Practice

Leslie S. Shapiro

Management Information Systems Staff

David Boose

Payroll/penonnel System

Jerry P-Abe (Act ing)

Personnel

Ralph C. Reeder

Tax Administration Advisory Services Douglas S. Ortnerod

Training and Development

Stephen J. Meltzer (Acting)

Planning, Finance and Research

Assistant Commissioner

John L. Wedick, Jr.

Deputy Assistant Commissioner

Walter E. Bergman

Division Directors:

Fiscal Management

Joseph F. Kump

Planning and Analysis

John T. Blank

Research

Frank M. Malanga

Support andServices

Assistant Commissioner

Kenneth G. Rivett

Deputy Assistant Commissioner

Alari A- Beck

Division Directors:

Data Center, J

Detroit, Mich.

ames E. Daly, Jr.

Centralized Services

David V. Swann

Disclosure and Security

Raymond L. Rizzo

Facilities Management

Richard E. Simko

National Office Resources Management

Herbert J. Huff

Tax Forms and Publications

Robert 1. Brauer

66 1

67
Regional

andDistrict

Officers

CentralRegion

Regional Commissioner

Philip E. Coates

Assistant Regional Commissioners:

Collection

Charles F. Jones

Criminal Investigation

Larry I, Hyatt

Examination

Donald L. Stewart

Resources Management

Billy J. Brown

Taxpayer Service and Returns Processing

Patrick J. Ruttle

District Directors:

Cincinnati, Ohio

James J. Ryan

Cleveland, Ohio

Everett Loury

Detroit, Mich.

Charles A. Parks

Indianapolis, Ind.

PaulD.Williams

Louisville, Ky.

John J. Jennings

Parkersburg, W.Va.

Richard C. Herman

Director, Cincinnati Service Center

John 0. Hummel

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

Philip G. Brand

Taxpayer Service and Returns Processing

Fred R. Endrikat

District Directors:

Baltimore, Md.

Teddy R. Kern

Foreign Operations

Thomas J. Clancy

Newark, N.J.

Gary Matthews (Acting)

Philadelphia, Pa.

James T. Rideoutte

Pittsburgh, Pa.

Thomas L. Davis

Richmond, Va.

Charles E. Roddy

Wilmington, Del.

F. Clare Shy

Director, Philadelphia Service Center

Norman E. Morrill

Regional Inspector

Benjamin J. Redmond

MidwestRegion

Regional Commissioner

Roger L. Plate

Assistant Regional Commissioners:

Collection

Allen G. Woodhouse

Criminal Investigation

Robert Wilson (Acting)

Examination

David G. Blattner

Resources Management

Jack E. Shank

Taxpayer Service and Returns Processing

John T. Ader

District Directors:

Aberdeen, S.D.

Thomas J. Yates

Chicago, 111.

J. Robert Starkey

Des Moines, Iowa

John Edwards

Fargo, N.D.

Gary 0. Booth

Milwaukee, Wis.

Lawrence M. Phillips

Omaha, Neb.

Mitchell E. Premis

Springfield, Ill.

Ira S. Loeb

SRIo.

ba

u is,Mo.

ertX LeBaube

St. Paul, Minn.

C. Dudley Switzer

Director, Kansas City Service Center

Roy D. Clark

Regional Inspector

(Vacant)

North-Atlantic Region

Regional Commissioner

Cornelius J. Coleman (Acting)

Assistant Regional Commissioners:

Collection

Brian P. McMahon

Criminal Investigation

Raymond C. Turner

Examination

Robert Mirshberger

Resources Management

William H. Ethe

Taxpayer Service and Returns Processing

Raymond P. Keenan

District Directors:

Albany, N.Y.

John B. Langer

Augusta, Maine

William E. Dosedio

Boston, Mass.

Herbert B. Mosher

Brooklyn, N.Y.

'Thomas P. Coleman

Buffalo, N.Y,

Marshall P. Cappelli

Burlington, Vt.

George Delegianis

Hartford, Conn.

James E. Quinn

Manhattan, N.Y.

Pete J. Medina

Portsmouth, N.H.

Francis S. Miceli

Providence, ILL

MalcolmA Liebermann

Director, Andover Service Center

Joseph H. Cloonan

Director, Brookhaven Service Center

Thomas J. Laycock

Regional Inspector

Daniel F. Schiller

SoutheastRegion

Regional Commissioner

HaroldA- McGuffin

Assistant Regional Commissioners:

Collection

Conrad L. Clapper

Criminal Investigation

Joseph P. Pagani

Examination

Ronald W. Kirby

Resources Management

Herma J. Hightower

Taxpayer Service and Returns Processing

Henry E. Leech, Jr.

District Directors:

Atlanta, Ga.

Michael J. Murphy

Birmingham, Ala.

Philip J. Sullivan

68 1 69
70

Columbia, S.C.

Donald L. Breilum

Greensboro, N.C.

Frederick C. Nielsen

Jackson, Miss.

Charles 0. Guy (Acting)

Jacksonville, Fla.

Merlin W. Heye

Nashville, Tenn.

Alvin H. Kolak

Director, Atlanta Service Center

William B. Hartlage

Director, Memphis Service Center

JamesD.Hallman

Regional Inspector

Dale W. Gardner

SouthwestRegion

Regional Commissioner

Richard C. Vosk-uil

Assistant Regional Commissioners:

Collection

MervelE Coil (Acting)

Criminal Investigation

Frederick L. Sleet

Examination

Robert E. Dais

Resources Management

James A. Lindsey (Acting)

Taxpayer Service and Returns Processing

Bobby G. Hughes

District Directors:

Albuquerque, N.M.

FrancisLBrowitt

Austin, Texas

Robert M. McKeever

Cheyenne, Wyo.

Michael J. Kelly

Dallas, Texas

Glenn Cagle

Denver, Colo.

Gerald L. Mihlbachler

Houston, Texas

Arturo A. Jacobs

Little Rock, Ariz.

William F. Barlow

New Orleans, La.

Jack P. Chivatero

Oklahoma City, Okla.

Howard C. Longley

Wichita, Kan.

Clarence M. King, Jr.

Direct6r, Austin Service Center

Carolyn K. Leonard

Regional Inspector

Paul F. Kearns

Westem Region

Regional Commissioner

Thomas A- Cardoza

Assistant Regional Commissioners:

Collection

Paul R. Dickey

Criminal Investigation

Peter J. Rumore

Examination

Elmer W. Kletke

Resources Management

Michael P. Dolan

Taxpayer Service and Returns Processing

G. William Grabo

District Directors:

Anchorage, Alaska

JohnL Carlson

Boise, Idaho

William M. Jacobs

Helena, Mont.

Richard S. Wintrode

Honolulu, Hawaii

John D. Johnson

las Angeles, Calff.

William H. Connett

Phoenix, Ariz.

Prescott A. Berry

Portland, Ore.

T. Blair Evans

Reno, Nev.

Gerald F. Swanson

Salk Lake City, Utah

Carol M. Fay

San Francisco, Calif,

Michael D. Sassi

Seattle, Wash.

Michael J. Quinn

Director, Fresno Service Center

Theron C. Polivka

Director, Ogden Service Center

Dominic E. Peco,ella

Regional Inspector

(Vacant)

71
ChiefCounsel forthe Internal Revenue Service

Walter H. Smith/ 1866

William McMichael/1871

Charles Chesley/1871

Thomas J.Smith/ 1888

Alphonso Hari/ 1890

Robert T. Hough/1893

George M. Thomas/ 1897

Albert W. Wlshard/1901

A. B. Hayes/1903

Fletcher Maddox/ 1908

Ellis C. Johnson/1913

A.A.Ballantine/1918

D. M. Kelleher/ 1919

Robert N. MWer/1919

Wayne Johnson/ 1920

Carl A. Mapes/ 1920

Nelson T. Hartson/ 1923

Alexander W. GreggJ1925

Clarence M. Charest/ 1927

E. Barrett Prettyman/1933

Robert H. Jackson/1934

Morrison Shafroth/ 1936

John P. Wenchel/1937

Charles Oliphant/ 1947

ChariesW.Davls/1952

Daniel A. Taylor/ 1953

John Potts Barnes/1955

Nelson P. Rose/1957

ArchM.Cantrall/1958

Hartfl. Spiegel/1959

Crane C. Hauser/1961

Sheldon S. Cohen/ 1964

Mitchell Rogovin/1965

Lester R. Uretz/ 1966

K. Martin Worthy/1969

Lee H. Henkel, Jr./1972

Meade WhItaker/1973

Stuart F. Seigel/ 1977

N. Jerold Cohen/ 1979

Kenneth W. Gideon/ 1981

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

Mason B. Leming

from Dec. 6,195 1, to May 15,1952

KennethW Gernmill

from June 11, 1953, to Nov. 8,1953

RudyP. Hertzog

from Dec. 1, 1954, to May 8,1955, from Jan. 20,1961,

to Aug. 16,1961, and from Sept. 1, 1963, to Jan. 5,1964

Herman

T Reiling

from Jan. 19,1957, to March 13,1957, and

from Aug. 31, 1959, to Sept. 20,1959

Lesterl?. Uretz

from April 1, 1966, to April 11, 1966

RichardM. Hahn

from Jan. 20,1969, to June 25,1969

Lee H. Henkel, Jr.

from Jan. 16,1972, to June 11, 1972

Lawrence B. Gibbs

from April 17,1973, to Oct. 19,1973

Charles L. Saunders, Jr.

from Jan. 20,1977, to April 15, 1977

LeonG Wigrizer

from April 16,1977, to June 23, 1977

LesterStein

from June 1, 1979, to Nov. 16,1979

Jerome D. Sebastian

from Jan. 21, 1981, to Feb. 2,1981, and from March

30,1981,toAug. 14,1981

EmoryL.Langdon

from February 3,1981, to March 29,1981

Note: From 1866 to 1926, the chief legal officer for the

Internal Revenue Service was known as the Solicitor. For

the next eight years, 1926 to 1934, he had the title of

General Counsel for the Burmu of Internal Revenue. Since

1934, he has operated order the title of Chief Counsel.

Pnncipal ofircers of the IRS office of Chief

Counsel as ofSept. 30, 1982

National Office Chief Counsel

Kenneth W. Gideon

Special Assistant to the Chief Counsel

B. John Williams, Jr.

Staff Assistant to the Chief Counsel

Claudine Ausness

Deputy Chief Counsel

Joel Gerber

Assistant to the Deputy Chief Counsel

Steven J. Mopsick

Division Directors:

Appeals

Howard T. Martin

Operations

Joseph H. Hairston

Litigation

Associate Chief Counsel

James J. Keightley

Deputy Associate Chief Counsel

Robert P. Ruwe

Special litigation Counsel

Stephen M. Miller

Special Appellate Counsel

Daniel F. Folzenlogen

Division Directors:

CriminalTax

William A- Goss

Disclosure litigation

Peter V. Filpi

General Legal Services

Thuhnond E. Shaw

General litigation

Benjamin C. Sanchez

Tax litigation

John H. Menzel

Technical

Associate Chief Counsel

Gerald G. Portney

Deputy Associate Chief Counsel

Jerome D. Sebastian

Principal Technical Advisor

James S. Halpern I

Senior Technical Advisor

Peter K. Scott

Division Directors:

Corporation Tax

John W. Holt

Employee Plans and Exempt Organizations

James F. Malloy

Individual Tax

Mario E. Lombardo

Interpretative

GeorgeH.Jelly

Legislation and Regulations

David E. Dickinson

72 73
Regional

and District

Officers

CentralRegion

Regional Counsel

Vernon Jean Owens

Deputy Regional Counsel (Criminal Tax)

Gerald W. Fuller

Deputy Regional Counsel (General litigation)

Charles M. Layton

Deputy Regional Counsel (Tax litigation)

Robert A. Roberts

Assistant Regional Counsel (General Legal Services)

George T. Bell

Regional Director of Appeals

Claude C. Rogers, Jr.

District Counsel:

Cincinnati, Ohio

Clarence I- Barnes, Jr.

Cleveland, Ohio

Buckley D. Sowards

Detroit, Mich.

Charles S. Stroad

Indianapolis, Ind.

RossESpringer

Louisville, Ky.

Ferdinand J. Lotz, III

MidAtlantic Region

Regional Counsel

David E. Gaston

Deputy Regional Counsel (Criminal Tax)

Richard A. Francis, Jr.

Deputy Regional Counsel (General litigation)

John G. Kissane

Deputy Regional Counsel (Tax litigation)

Christopher J. Ray

Assistant Regional Counsel (General Legal Services)

David J. Markman

Regional Director of Appeals

James J. Casimir

District Counsel:

Baltimore, Md.

Herbert A. Seidman

Foreign Operations

Marlene Gross

Newark, N.J.

Edward H. Hance

Philadelphia, Pa.

Charles F. T. Carroll

Pittsburgh, Pa.

Donald W. Howser

Richmond, Va.

Marion B. Morton

Washington, D.C.

Thomas C. Morrison

MiduwstRegion

Regional Counsel

Dennis J. Fox

Deputy Regional Counsel (Criminal Tax)

Harold L. Cook

Deputy Regional Counsel (General litigation)

JamesH.Martin

Deputy Regional Counsel (Tax litigation)

Charles B. Wolfe, Jr.

Staff Assistant to the Regional Counsel (General

Legal Services)

James M. Gecker

Regional Director of Appeals

DonatoCantalupo

District Counsel:

Chicago, 111.

Denis J. Conlon

Des Moines, Iowa

Steedly Young

Kansas City, Mo.

James T. Finien, Jr.

Milwiakee, Wis.

Nelson E. Shafer

Omaha, Neb.

Ronald M. Frykberg

Springfield, Ill.

Jeff P. Ehrlich

St. Louis, Mo.

Williarn.I.McNiunara

St. Paul, Minn.

Robert F. Cunningham

North-Atlantic Region

Regional Counsel

Agatha L. Vorsanger

Deputy Regional Counsel (Criminal Tax)

Robert Kraft

Deputy Regional Counsel (General litigation)

Myron Levine

Deputy Regional Counsel (Tax litigation)

Jay S. Hamelburg

Assistant Regional Counsel (General Legal Services)

Robert F. Hermann

Regional Director of Appeals

Gerard R. Esposito

District Counsel:

Albany, N.Y.

H. Stephen Kesselman

Boston, Mass.

Robert B. Dugan

Brooklyn, N.Y.

Sumner L. Lipsky

Buffalo, N.Y.

John E. White

Hartford, Conn.

Powell W. Holly, Jr.

Manhattan,N.Y.

Gerald Backer

SoutheastRegion

Regional Counsel

Jack D. Yarbrough

Deputy Regional Counsel (Criminal Tax)

Jack Morton

Deputy Regional Counsel (General litigation)

Dean P, Morley, Ill

Deputy Regional Counsel (Tax litigation)

Vacant

Assistant Regional Counsel (General Legal Services)

Harry G. Mason

Regional Director of Appeals

Robert B. Douthitt

District ~ounsei:

Atlanta, Ga.

W. Preston White, Jr.

Birmingham,Ala.

John B. Harper

Greensboro, N.C.

Alan 1. Weinberg

Jacksonville, Fla.

Roy S. Fischbeck

Miami, Fla.

Glen W. Gilson, 11

Nashville, Tenn.

Richard J. Neubauer

SouthwestRegion

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

Ralph F. Shilling

District Counsel:

Dallas, Texas

Kenneth A- Little

Denver, Colo.

George G. Young

Houston, Texas

Harold Friedman

New Orleans, La.

George H. Becker

Oklahoma City, Okla.

Walter 0. Johnson

74 75
Western Region

Regional Counsel

Emory L. Langdon

Deputy Regional Counsel (Criminal Tax)

J. Richard Murphy, Jr.

Deputy Regional Counsel (General Litigation)

Fayette G. Taylor

Deputy Regional Counsel (Tax Litigation)

Thomas F. Kelly

Assistant Regional Counsel (General Legal Services)

RobertJ.Wilson

Regional Director of Appeals

Ralph F. Albrecht

District Counsel:

Los Angeles, Calif.

Joseph 0. Greaves

Phoenix, Ariz.

Roger Rhodes

Portland, Ore.

HenryR Snyder

Reno, Nev.

S. Clay Freed

Salt Lake City, Utah

Richard A. Jones

San Diego, Calif.

Donald W. Wolf

San Francisco, Calif.

James Booher

Seattle, Wash.

RichardI Shipley

Honolulu Area Office, Attomey-in-Charge

John T. Lyons

76

77
M Organization Chad

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-PAt. Alll~t- tl ~.h-,,jLhII- h.Ul- -hl-1. Ih.

Internal Revenue Service Regions, Districts and Service Centers;

ChiefCounsel Regional and District Offices

A,uh-ht Le the Commissions,

Deputy

15.1 C

C-W-P

(D-rh.c-')

(~ft--nhthh A"u", .'.0h

--tTt.

Chief Counsel

Deputy Chief

Legend

District Boundary

0 National Office, Washington, D.C.

District Counsel, Washington, D.C., and

District Counsel, Foreign Operations

Zion : Cc missioner and District Director,

jon: Cunsel and District Counsel

0 District Director

a District Counsel

@ District Director and District Counsel

0 Service Center

A National Computer Center (Martinsburg, W. Va)

# Data Center (Detroit, Mich.)

St. L,4T,

DALLAS

A 01~

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SOUTHWEST RED

ION

CHICAGO

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