Internal Revenue Service

Annual Report 1990

Reference

Oo Not Remove

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Introduction

As America moves into the last decade

of the twentieth centun', the financial I

health ofour government is an

important entry on the public agenda .

Balancing the needs ofthe nation

against fiscal resources which are far

from unlimited will be no easy task . An

equally important part of the equation

will be ensuring that the American

public is served to the best of the governments collective ability.

As the collector of the nation's tax

revenues, the Internal Revenue

Service administers a system which is

pivotal to the way our government

operates . While it is our responsibilitN

to collect the tmes owed to the government, our mission goes Much further.

It is also our obligation :

Choices beingm to administer all aspects of the tax

made now must be system according to the basic principle

considered not just in that our system is founded on 6tizens'

light at today's needs voluntary compliance \vith laws that

but with tomorrow's can be understood and are perceived

perspective. its fair, m to improve the way our tax system

works, relieving to the greatest degree

possible the burden that any such system imposes on the public, 0 to constantly seek methods to

achieve the highest level ofproductivity possible \vitbout sacrificing the quality the public has a right to expect, and, m to be accountable for a the

resources which are entrusted to our

care .

These ideas about the IRS' mission

forin the center-piece, ofa process of

managing the tax sy tein strategically ~ s

a process that must become an

established practice for the I RS .

Choices being made no\%, must be considered not just in light of today's

needs but with tomorrows perspective .

Without this broad view, solutions will

be piecemeal and short-term arid

inevitably part of long-term problems .

During the 1990's, we have the

opportunity arid the potential to transform tax administration dramaticall\ .

In this annual report we summarize

our work in 1990 but more importantly, we hope to provide :in overview of

the efforts to manage the change .

Fred T. Goldberg, Jr.

Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Overvie w

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

Tax administration is vear round not

just for the I BS but for millions of

individual and business taxpayers who

interact with I RS . But the public's

primar

'

v impression of the IRS is what

happens during the annual filing seasoil ritual that begins January 1 and

ends April 15 .

Collections by Type of Return

Estate and Gift Taxes 1 .2%

Excise Taxes 2.6~

Corporation Income Taxes 9 .7%

Invividual Income Taxes 48.3%

The 1990 filing season was one of

the best on record . Taxpayers continued the trend of riling their returns

more quickly than in past years. The

months of preparation It ' v IRS to give

good taxpayer assistance and process

returns quickly and accurately paid off.

Here's a snapshot of our work :

N The number of federal tax returns

IRS processed increased to 202 million, up from the 199 .6 million processed in 3989. More than 112 million

came from individual taxpayers filing

Forins 1040, 1040A or 1040EZ.

a in excess of one billion information

documents - Forms AX-2 and 1099,

primarily - sent in by employ rs

and other income Payers were also

processed .

a In the first year that taxpayers anywhere in the country could file thei r

F0

refund returns electronically. almost

4 .2 million opted for this new method.

n We issued 85 million tax refunds

totaling almost $100 billion, up fro",

82.6 million refunds amounting to

almost $94 billion last

'

year. The majority of those refunds - 82 million

averaging $925 - went to individual

taxpayers .

in More than 63 million taxpayers came

to IRS for assistance either &ough

our telephone assistance service

(56 million) or at one of more than 700

walk-in assistance sites . Our International programs made assistance available to almost 300,000 taxpayers in 73

countries around the world .

w Revenue receipts grew 4 .2 percent,

reaching $1 .1 trillion and exceeding

last year's receipts by $43 billion .

individual and corporate income taxes

were $650 billion - almost two-thirds

of the total .

The Strategic Management Process

Since the beginning of the modern

income tax system in 1913, the scope

of the IRS' basic job - collecting the

revenues - has grown exponential]),.

Administering the tax system requires

a strategic management process to give

focus to long-range issues and allows

our perforotance to be reviewed

against measurable and critical success

factors .

In 1990 we published a strategic

business plan for the IRS which identifies everything we plan to do to move

the agency toward meeting objectives

in areas such as;

so enhancing voluntary compliance

with the tax laws ,

a modernizing the tax system and making better use of information

resources,

of reducing the burden of compliance

on taxpayers,

a improving the quality of IRS

products and services to the public,

all making tile best use of financial

resources, an d

0 supporting a workforce of profLssional and dedicated civil servants ,

Accountability is the Key

The key to good management and

good government is accountability~

And that theme runs through the IRS

strategic management process . The

beginning ofthat process was recognizing that accountability for our $6 billion budget needed a sharper focus .

Managing a financial organization

like the IRS means paying close attention to the numbers - assessments,

collections, yield per staff vear, and

quality/productivity measures . Mining

ing a public service organization like

the IRS means never forgetting that

our employees have more contactArith

the American public than just about

any part of the federal government.

The IRS has a unique job to do and

we need exceptional people to do itnot just in key positions, but at every

level . Meeting our obligation to

taxpayers begins with recognizing that

Since the beginning quality comes front an empowered

of the modern income workforce that gets credit for its

tax system In 1913, accomplishments .

the scope of the IRS' Early in the fiscal Year, we created a

basic job -collecting chief financial officer (CFO) position

therevenues - has to assure overall accountability. Also a

grown exponentially . controller was established to manage.

-

overhaul of IRS financial operations, setting tip modern financial niaDagement procedures and infortnatiOll

systems and improving our ability to

analyze costs and budget proposals.

The CFO, who reports to the

Commissioner and Deputy

Commissioner, is one of five top decision-makers in the IRS . This move to

upgrade and strengthen financial management took place almost one year

before the Chief Financial Officer Act

of 1990 made CFO positions i nandaManaging a public tory at other large federal agencies .

service organization In the past few years, difficul t

"I"

the IRS means budget situations have meant taking

never forgetting that funds intended for training, support,

our employees have supplies, equipment mid othe r

more contact vAth the tools employees need to do their jobs

American public to cover mandator%, art(] unavoidable

than just about any costs . The budget outlook for 1991

part of the federal goes in the right direction - a

government . balanced approach to rebuilding ou r

infrastructure .

Voluntary Compliance the Coal

Citizen's voluntary compliance wit h

lie tax laws is the cornerstone of the tax

system in the United States and sets

our tax system apart from others

around the globe . In 1990, taxpayers

filed more than 200 million tax returns

and paid over $1 trillion . IRS enforcement efforts added another $5 1

billion . The difference between the

two amounts is a measure ofvoluntarv

compliance . Thus it is clear that givin g

tiniely and accurate assistance to taxpayers who want to C0ITlpiy With th e

law is equally as fillportantas enforcenient programs to address significant

areas of noncompliance.

Assisting Taxpayers

A decade ago most people thought

assisting taxpayers tneant IRS Taxpayer

Service personnel helping taxpayers

file returns during the filing season .

The concept has evolved considerably

since that time . Taxpayer Service is

definitely not a seasonal activity and

combines direct IRS assistance,

programs for volunteers, educational

approaches and a growing role for

teclinolog,v
Besides the more than 63 million

taxpayers the IRS assisted in 1990,

either in person or by telephone,

another 2.8 million got the help tile),

needed from 75,000 citizens who

Compliance 2000 volunteered then, time through the

represents the Idea Volunteer Income Tax Assistance

that enforcement must (N71TA) and Tax Counseling for tile

not be pursued In a Eldefly (TCE) prograrns. Our educavacuum and methods tion efforts reached 4 .2 million seeother than traditional ondary school students who studied

tax enforcement offer the tax s vstein in the Understanding

the rest of the answer Taxes Program . In Partnership with

to enhancing voluntary nearly 2000 colleges, universities and

compliance. business associations we offered

small business owners and other selfemployed taxpayers the chance to

learn about their rights and responsibilities through the Small Business Tax

Education Program .

Assisting the public is a responsibilibrings us back to a simple, bill sometimes overlooked, notion : Vie point of

all our efforts in tax administratio n

is to encourage tile highest degree of

voluntanj compliance xvith the laws .

An understanding that complianc e

and enforcement are not synonymous

opens up the opportunity to address

taxpayer non-compliance in a whole

new way~ Compliance 2000 stands for

the proposition that we need to

research characteristics shared by likekind taxpayers to learn more about

how best to encourage tax compliance,

From this basis, we can develop cornprehensive strategies that include taxpayer education, legislation and regulation changes, and simplification as well

as tax enforcement .

ty of all parts of the IRS and is Percentage of Returns Audited

accomplished in rather unexpecte d

ways. For example, this year the IRS 10%

International operation undertook all

initiative in eastern Europe, kn6wing

that the monumental political restrueturing going on there would have

financial and taxation implications fo r

the world community. The effort was a

high-level one to determine the types

ofassistance these countries may need

as they change to market economics .

As a result, a specially tailored assistance program for Poland will be instituted in 1991 .

But more can be done to explore

)low best we can combine education

and assistance approaches with the

traditional enforcement activities to

increase voluntary compliance .

Compliance 2000 Begins

Out of our efforts to re-think the ultimate goals of compliance emerged a

concept called Compliance 2000 which

8%

6%

4%

2%

0%

Individual

Migeo Migm E1199 o

Corparate

Compliance 2000 represents tile

idea that enforcement must not be

pursued in a vacuum and methods

other than traditional tax enforcement

offer the rest of the answer to enhancing voluntary compliance.

Enforcement Program Needs

But traditional efforts - examining

returns, collecting delinquent accounts

and conducting criminal investigations

- will always be essential and they

must be augmented . Over the past

decade, despite moderate staffing and

budget increases, the IRS has not kept

pace with the gromili ofthe taxp~iyer

population and workload . A hiring

freeze in most enforcement programs

began in fiscal year 1989 and extended

through 1990 .

In 1990, the Examination program

resulted ill recommendations for $22 .3

billion in additional tax and penalties .

About one million individual and

corporate tax returns were audited but

the rate of andit coverage declined,

continuing a trend of recent years . For

individual returns, the rate ofaudit

coverage -.80 percent ofall returns

filed -is down from .92 percent in

J989, partially because audits of corporate taxpayers increased. The number

of returns filed, particularly business

and corporate returns, has increased

while staffing has hardly grown at all ,

This year Collection efforts vielded

$25 .5 billion in collections oil jelinquent accounts and $11 .2 billion ill

assessments oil delinquent returns .

The number of delinquent tax ,

accounts in our active inventor

' v

grew,

to more than 3 .5 million accounts -

almost nine percent over the number

for 1989 . That rate of growth, however,

slowed the acceleration of recent

years . The inventor

' v

grew bY 13 percent between 1988 and 1989.

In Criminal Investigation we completed 5243 investigations of suspected

tax crimes, including 1924 investigations of persons engaged in illegal

drugs or other organized criminal

activitv. Our cases resulted in 2472

convictions, xvith 1609 receiving priso n

The Internal Revenue sentences. In recent years we have

Code ties been given strong support to the war on

amended more than drugs through Criminal Investigation

100 times since 1980. because these cases involve clear violations ofthe tax laws . But without a corresponding overall increase in staffing,

traditional criminal tax enforcement

activities have not kept pace .

Compliance program activity needs

to be increased. The current levels are

not where we want these programs to

be . The reasons for the situation are

varied bill primarily result from across

the board workloatj increases which

have outstripped any increases in our

resources . In addition we have fl'ccd

mandatorv cost increases, not funded

in our budget, Causing us to postpone

hiring needed personnel or providing

the stafTwith more than the basic

necessities of training and tools to do

the work.

Lastly, our management information

SN'stellis provided a functional, rather

dian agency-wide perspective so that

we hicked the data to inake the liest

inforinedjudginents about the impact

of prograin changes . In 1990, we

began work on just such all inforniation system, Enforcement Management Information System (EMIS).

Increased Complexit y

Another reason why enforcement prograin levels are too low is the impact of

the increasing complexity ofthe tax:

s '

Y.Stern . The past decade has witnessed

substantial growth in both the size and

complexity of our tax system . Tile

Internal J~evcuuc Co(fe has been

amended more than 100 times since

1980 . Tax law changes have affected

thousands of sections ofthe law requiring modifications to existing forms and

instructions, development of near]),

100 new forms, annual reprogramming

of computer sYsterns and the need to

constanth, re-train in ir employ es .

liowever, .niore subtle changes have

also taken place . The net result is that

the impact of IRS enforcement prograins vary among groups of taxpayers,

both business and individual .

For example, the gromh in the

amount ofinforniation required to be

reported to taxpayers and the I RS 1)),
third parties and the parallel development of the IRS' Information Returns

Program (I RP) to match the data have

ensured relativel v high compliance

among wage earners .

In 1990, more thanI billion informillion reports were filed - 225

Most taxpayers find million reported wages from which tax

that almost all the had alreadv been Nvithheld . Another

Information they need 109 million reported deduction items,

to file their tax returns such as mortgage interest . The rest

comes from Informa- were for income not subject to will]-

tion returns they holding-interest and dividends. for

receive from their example. These information reports,

employers, banks, of course, also go to taxpayers and have

credit unions or mort. the potential to vastIv improve th

e

gage companies, Ott . taxpayers ability to filea correct return

in the first place .

Most taxpayers rind that almost all

the information they need to file their

tax returns coines from information

returns thev receive from their

employers, banks, credit unions or

mortgage companies, etc . Making sure

taxpayers receive accurate and timely

information returns is just as important

as the work IRS does to match the data

when the returns are filed. The paver's

error rate for information returns juay

seem small at ord

' V

five percent but

that means that each year 50 million

incorrect information returns come

into tile svsteill . -

The IRS program to match these

information returns against the returns

filed

b '

v individuals generated $3 .5

billion in additional tax and penalties

in 1990. The effect of more accurate

reporting by individuals, the IRP

matching program and the normal

selection process for audits have combined to ensure all adequate IRS compliance presence among the majority

of individual taxpayers.

Un fort u natelY, programs such as the

I RP are not easih, adapted to provide

the same result in the area of sophisticated business all(] Corporate taxpayers. But the grmvth in returns filed I)

large corporations, partnerships and ' y

sole propricturships far exceeds our

to use the traditional compliance approach oftime consuming

examinations . A scrutiny ofour track record in

auditing large corporations shows

a rapid rise in the number of cases and

the amount ofrecommended tax not

resolved at the audit level . While overall agreement rates have declined in

recent years to 73% of returns audited

and 20 percent of the tax at issue, in

the large case area it was even lower

between seven and tell percent of the

recommended tax increases resolved at

lowest level. The resulting delays drive

tip costs for the taxpayers and the

governinerit and posq)one tax receipts .

Managing Better

In 1990, we made several inoves to

address better ways to conduct our

compliance activities . m Taking a back to basics approach to

inanaging the regular enforcement

programs. we focused oil selecting the

most important cases and emphasizing

front-line management . In Collection,

the delinquent account collections rose

10 percent per staffyear over the

1989 levels . We also reduced the total

amount of large accounts receivable

(cases exceedi ng $I million) by 17 percent this past year. The tax mcommended per staff '

year in Examination

rose to $427.000, an increase of over

30 percent above the 1989 level . n Ending the era of abusive tax shelters offered an opportunity to tro, a different management approach . The Tax

Reform Act of 1986 effectively Pill a

stop to the mass marketing of abusive

tax shelters by enacting limits oil

deductions for so-called passive losses,

In spite ofthis legislative reinedY, we

ficed aAarge inventory of cases from

the period before 1987 when the passive loss rules did not apply.

Eliminating the backlog of tax she]-

ter cases would relieve the burden

oil taxpayers who earliestly want to pill

tax shelter problems behind them and

would free IRS resources for more

current work. By bringing Examination

and Appeals efforts together in a concerted attempt to resolve these cases

more quickly, we increased the nounher offinal reports issued to taxpayers

by 30 percent, from 108,000 i n

1689 to 140,000 in 1990. Virtualh, all

cases related to pre-1987 tax shelter

promotions should be closed %vithin

two vears .

0 A national executive level director

position was created to manage better

the Ind

-ormation Returns Program

(IRP). As described carlier, the IRP

plays a unique role in the overall compliance strategy, oftbe IRS, bei~g the

primary way to improve the accuracy

ofmore than 100 million individual tax

returns filed each vear. Further the

IRP is a cross-functional program with

smile responsibility in almost every

IRS function . Better coordination and

management were needed to put more

emphasis on making sure that the

information reports taxpayers get from

payers are correct, thaely and usefu l

in preparing their returns. a After an extensive review of the

Coordinated Examination Program

(CEP) whicl) involves file examinations

of the 1500 largest corporate taxpayers, '

na~jor changes were made . Ali c.xeculive level position of director of the

CEP was created to provide overall

direction to this important program .

CEP accounts for 27 percent of all

examination staffing and produced half'

of the $22 billion in additional tax and

0

penalties which Examination recommended this year.

Other changes made to improve the

quality offliese large case audits and

speed up resolving the cases included

using more specialization and outside

experts in the legal all(] technical issues

peculiar to these types of cases.

Improving coordination between the

case agents and Appeals and Chief

Counsel will see technical assistance

expedited and cases resolved sooner. 0 We looked close]y at ways to more

quickly resolve controversies in large

cases- over $10 million in disputed

tax- being handled Ill ' Appeals mid

ChiefCounsel . The large case portion

of the inventory, ofibsputed cases had

growl) rapid],),. As 1990 began there

%vere 594 such cases representing

$34 .8 billion in tax . In fiscal vear 1984,

there were 290 large cases hivolving

$14 .2 billion . Annindly we resolved

about 185 large cases, each case averaging $17 million in tax . penalties and

interest . In 1990, better focused efforts

to resolve these large cases resulted

in an incroase of$4 million per case in

the average assessment although the

total number of cases closed did not

change .

This initiative generate(] in additional $593 million in revenues for

1990 . Ofequal importance, our experience in 1990 has given us better direction oil ways to move cases through the

system faster and allow taxpayers to

resolve their cases more quickly. 0 Another initiative dealt with excise

tax examinations . After a review of the

prograin we concluded that more

attention needed to be paid to excise

tax compliance . Further we felt that

additional experience in the excise tax
area would he beneficial should these

taxes becornea more important source

ofrevenue it) the future.

In planning our approach in the

excise tax initiative, we %vill try out

solue ofthe ideas ofCornpliance 2000 .

In our preliminary analysis we see a

clear need for increasing our taxpaye r

The most Important education in this area . A strategy for

aspect of tax admin- adoressing excise tax: compliance issues

Istration In the 1990's will be completed in 1991 .

will be removing

from the taxpayer's Reduce Taxpayer Burden

shoulders the burden Our efforts in the Compliance 2000

of complying with arena arc directly correlated wit h

the tax laws . another important objective - making

the tax administration system easier for

citizens so they can rueet their tax obligations . The inost important aspect of

tax achninistration in the 1990's will be

removing front the taxpayer*s shoulders

the burden ofcomplying with the tax

laws. Decisions about new directions

in the tax system, either law changes or

administrative matters, inust assurne

that the public has a hinited ability or

Willillglle!i.~ to conforin their lives to

the tax code.

W'bile taxpayer burden entries frorn

lots ofsources, one oftbe inost visible

is tax forins. In 1990, we inade a nuniber of changes to tax forins to make

filing easier.

s The 1990 version of Form 1040A

was inodified to allow as inany as 4 .5

million elderly taxpayers to use this

less complicated fonn . The forin was

changed to allow, retirement incorne

and estimated tax payments to be

reported Or] this forin, rather than the

long form 1040 .

M The forin used to request all autoinatic four month filing extension will

be eliminated after the 1991 filing season . About five trillion taxpayers \vill

The Problem

Resolution Program

[PRP) Is there to play

a vital role In cutting

through red tape

and getting a solution

to a problem which

may often appear to

be Insurmountable .

no longer be burdened Nvith cornpleting the forin which was not useful to

the public or essential to its .

s A new, simpler self-entployinent tax

schedule loade filing casier for 95

percent (674,000) ofall taxpayers who

pit)' this tax:.

We continued the series of town

ineetings throughout the countr

'

y to get

taxpayers' and return preparers' ideas

for improving tax forms . This year a

town ineeting was beld in London to

get suggestions front overseas taxpayers who frequently have more eoinplicated tax returns .

As rules and regulations were drafted, we tried to avoid the burden of

unnecessary records or asking taxipayers to arrange business transactions in

all atypical fashion just to accorninodate the letter of the tax law

For example, we inade a simpler

rule for taxpayers who clann business

auto mileage allowances by having

thern use just one annual rate for coinputing the deduction, rather than

two rates based on different arnounts

ofmileage . In other regulations we

frequently described it range of acceptable options -called safe harbors -

to reduce the confusion ofendlessly

specific roles.

Taxpayer Advocacy

Front the taxpayer's point of view,

however, there call be no burden

greater than the frustration of having a

problern with the IRS that seeins to

defy resolution . 'When the nonnal

channels don't work, tbe Problem

Resolution Program (PRP) is there to

play it vital role in Cutting through red

tape and getting a solution to it probtern which may often appear to be

insunnountabie . PRE headed by the

Taxpayer Ombudsman, handled

379,000 problem cases for taxpayers

last year, a decline frorn over 407,000

the previous year.

As the taxpayers' advocate xvithin

the IRS, it part of the mission forthe

Ombudsman and the Problem '

Resolution Officers (PRO) in local

offices is to identily I RS procedures

which are burdensome to the public

and find ways to eliminate the needless

burden . In addition, a key feature of

tile Taxpayers Bill of Rights law is

administered I)NI the PRE When taxpayers face sent- oils financial hardship

paying both their tax bills and other

expenses, such as housing or inedical

bills, they can request relief.

Rate of Increase in Number of Returns File d

160 %

140 %

120 %

100

980

Corporatio n

Total

Individual

1990

To do this they apply tinder the

Application for Taxpayer Assistance

Order(ATAO) program, which gives a

temporary suspension of enforcement

actions while the PRO reviews the case

to detennine ifa significant hardship

truly exists or whether alternatives call

be. found to relieve the hardship and

take care of the tax obligation . Irk 1990,

PRI'llandled krone than 17,600

requests for ATACks and all general]),

were resolved to the satisfaction of

both the taxpayer and the government .

Modemizing the Tax System

Tax Systerns Modernization (TSM) is

the key to the future of tax adininistration. The degree to which the IRS'

antiquated computer systems design

hampers our ability to give taxpayers

the prompt and responsive service

thevclesertle is incalculable . The challenge of this endeavor is to continue

the progress toward niodurni7Aition

Tsm, a decade-long while continuing to nudge the old s

'

v -

effort, will see the cur- tern to (it(,- high levels of perlornianct.

rent 1950's era system expected of the I RS .

design replaced Moving the IRS from the old world

by systems supported to the new, one ofTSNJ demand s

by a new generation assigning it high degree of responsiof modern Information bilitY and accountability at the top

technology. executive level. in 1990, folloxving i t

recommendation ofthe General

Accounting Office, we created a chief'

inforniation officer position as one of

the top five jobs at the IRS. I RS is one

of only two federal government

agencies with it position of such highlevel responsibility.

TSM, a decade-long effort . will see

the current 1950's era sYstern design

replaced by systenis supported by a

new generation of modem information

technolog)~ Current]), the output of

documents processed at the ten service

centers around the country is on reels

of inagrietic tape which are shipped

to the Martinsburg Computing Center

in West Virginia to update the central

master file of 184 million accounts .

The process takes a week, meaning

that the most up to date information

front account files is not available

to I HS employees fielding calls front

taxpayers .

The current system is slow and

unwieldvand can't tie together the various data bases of taxpayer information

we use to administer file whole system .

The result is firostration for taxpayers

Nvho can't get problems solved quickl%

and frustration for IRS employees who

can't do theirjobs effectively

i~l
The Change Begins No

w

In 1990 we brought the future S) Steil)

into clearer focus . initial stages of a

design roaster plan

-the blueprint for

modernization- were completed .

The future systen) will make better use

of the information taxpayers arid

income payers send to IRS by using

electronic filing, optical character

recognition, document imaging

and other technologies to create and

update taxpayer files iminediatelN .

Complete and accurate information

will their be available on-line to IRS

employees throughout the Agency

to answer taxpayers' questions, resolve

account discrepancies, or conduct

compliance programs .

Over the [text ten years, we can : H eliminate millions of unnecessary

contacts %vith taxpayers needed now to

correct narne, address and social seenrity munber misinatches ; 0

virtually wipe out the confusion

caused when a taxpayer who has

already properly responded to IRS

correspondence gets ;mother computer

generated letter because the Pile was

not updated quickly enough;

III provide copies oftax returns to taxpayers and IRS employees in less than

one day rather than our current 45-day

average;

Ills reduce b ' y one quarter the time it

takes us to process cases ;

fill send inore personalized correspondence to taxpayers specifically tailored

to the taxpayer's account, ratlier than a

generic form letter.

in addition to these obvious benefits

for the taxpaying public and IRS

employees, TSM will provide other

opporiunities .

The already high level of privacy,

and confidentiality given to tax returns

The importance and arid taxpayer information call be

scope of the TSM enhanced. Productivity gains driven by

effort demands the tal- improved quality of our work can free

ents of more than just up resources each year for other needthe IRS and others ed work. Equally important will be the

ivithin the government. information the system will generate to

allow manager nent to eniploN a more

strategic approach to enhancing vollintary compliance rather than the ex post

facto analysis done now.

Outside Expertise Needed

The importance and scope of the TSM

effort demands the talents of more

than just the IRS and others within

government . This .year we joined with

the National Academy of Sciences in a

two year contract to provide an ongoing assessment of our modernization

work . The Academy dre%v together a

panel of leaders from the business and

academic worlds to check our plans,

challenge our assumptions and make

certain the TSM plan does not overlook the needs of any ofthe many constituencies of tax adrainistratirm .

In an effort to get ideas about modernization from those outside the IRS,

we sponsored a Systems Modernization

Formn and invited the public, tax practitioners and representatives of the

business community to share ideas .

As a part of the budget process

for fiscal year 1991, we allocated funds

to establish a federal research and

development center to assist us in the

modernization effort . Stich a facilitv

would provide us with the technological expertise we must have to complete

air effort ofthe magnitude ofTSM .

Recognizing the monumental task

ahead in procurement of the equipment and other needs for TSM, a

review of the Contracts and Acquisition

operation was done . A number of

recommendations were made and

accepted to sharpen our technical proficiencly in the procurement area, elevate the it nportance ofthe activity and

provide the resources needed to get

the job done .

Benefits Already Seen

Planning and implementing TSNI projects will be carried oil simultaneously

in the initial stages . Some exciting

aspects ofTSM are already in place

and the benefits show us the promise

of modern technologies . a The nearly 4 .2 million individual

taxpayers who filed their returns electronically during the 1990 filingseason, not only got their refunds fister

but they got higher quality, too . The

chance of a mistake

-either by IRS

or the taxpayer-is significanflY

reduced . There are fewer opportunities for math errors, data entry mistakes arid other miscues that call slow

processing and generate contacts with

IRS . This year tile error rate for. processing returns filed oil paper averaged

19 percent while the rate for electronic

returns was only 4 .5 percent .

Electronic Piling began as a pilot

program in 1986 when 25,000 returns

were filed . Up until now only taxpayers

due a refund could file clectronically.

But for the 1991 filing season returns

with a balance due will be accepted for

electronic filing . This change will capitalize on another benefit of electronic

filing- automatic acknowledgement

that IRS has received the return and

that it is correct arid call be processed .

Business taxpayers can also choose the

electronic option . Partnership arid

trust returns arid some employee plans

returns now can be filed electroiiicaflv~

E\A'e began implementing the OnLine Entit-v (OLE) System which

allows immediate access to more than

350 million files oftax account entity

data- name, address, social security

or employer identification numbers .

Merdy adding this much data to the

information resources provided to IRS

employees has had a major impact .

The OLE System is qncried several

hundred thousand times each week to

resolve account problems . Without

OLE, resolving these same types of

problems frequent]

' v

meant contacting

the taxpayer and always ineant delays

in closing the case .

WThe Auturnated Underre-porter

(AUR) Control System came on-line in

1990. Thesysteni immediate]

' y

relieved

the problems of tracking the annual

inventory of about9 million underreporter cases . This system lets our

employees quickly, find the current slatus arid location of every case where

the I RS has sent a taxpayer a notice

about a potential discrepancy in the

income documents provided to IRS 1)),

payers and the taxpayers reporting.

The s

'

ystem significantly improved our

ability, to respond to taxpayers' correspondence abourundefteporter

notices arid reduce(] the number of letters which could not Ile associated with

a case file. During air average week

two years ago . about 9800 cases could

not be located . After tile tracking system was installed the number of cases

which could not Ile associated fell to

under 1300 in a comparable week-

an 87% improvement.

The AUR system, which will begin

implementation in fiscal year 1991, is

an example of how modernization will

move its closer to a goal that in 95 percent of all cases taxpayers should be

able to resolve any matter by a contact

%vith a single IRS eloployee and within

specified time frames .

The AUR system will move the

information returns matching process

from a labor and paper intensive

41
Tax Systems

Modernization has

tremendous potential

for reducing taxpayers'

burden as the

computer systems

are modernized .

1~i

operation toward it paperless environment . The purpose ofthe matching

program is to compare information

provided 1)), payers with the taxpayer's

return to decide ifa discrepancy notice

is warranted .

Using a network of PC terminals

linked to it central computer, the AUR

SYstern will provide IRS examiners

with on-screen displays of information

returns and ta:x account data to allow

for quicker and more accurate analysis

and calculations . B

' v

providing access

to this case history to local Taxpayer

Service offices its well its service centers, taxpayers who get underreporter

notices call contact any IRS office to

resolve a question about the notice .

Currently taxpayers must write to the

service center which sent the notice.

E\%,'e successfullY tested and are

implementing a system to allow

employees doing collection work to use

it single computer terminal to access it

number ofseparate data bases of tax

information which have been connected for this prupose. This initiative,

called the Connectivity System, means

that employees have all infor-mation on

current payments . credits and other

information necessary to resolve it taxpayer's questions about a delinquent

account (luring a single contact .

Technology Will Reduce Burden

Tax Systems Modemization has

tremendous potential for reducing taxpayers' burden its file computer sv,-

terns are modemized. Not only wl.11

unnecessary or inaccurate contacts

from theI RS be eliminated but taxpayers \vill be able to conduct their IRS

business more expeditiously.

More modern infor-mation svstenris

mill be the springboard to installing an

agency-wide concept of one stop service -all IRS matters resolved with a

contact to only one IRS employee . But

we do riot need to wait for it technological revolution to improve our perlbr~

niance .

For instance, we are moving ahead

oil plans to make sure that most

account questions can be handled rontinely by telephone, rather than b.N

mail . Right now Taxpayer Service telephone assistors resolve 56 percent of

all account questions on the spot . \Vith

the right inix oftechnology and

staffing, our goal is to reach the 95 percent level in two v ars .

IRS corresporidence with taxpayers

has been it seemingi' \1 intractable problem for some time . We know that

when we write a taxpayer, the correspondence should riot only look businesslike but -also should be clear. coirect and understandable . The volatile

of correspondence IRS generates and

receives each year makes the challenge

a large one . 111 1990. almost IW million letters and notices went out . In

our service centers account adjustnients area alone, more than 11 million

letters from taxpayers are answered.

This year we began to address the

problem systemically. 'With a new prograin called Professional Letter

S '

ystem

installed at the Ogden and Austin

Service Centers, IRS ernploNees use

personal computers to write letters to

taxpayers, rather than choosing from

standardized paragraphs . The output is

higher quality, lets the employee personallY sign the letter, include a phone

number for follow-up questions and

make sure proper enclosures are

included with the letter.

Another project involved applying

all automated expert system, or artificial intelligence, to analyze the taxpayer's letter, composing a response which

is more to the point than standard language . Also the Taxpayer Ombudsman

began a review of the standard form

notices that IRS sends to taxpayers to

clarify the language and make them

inore useful to taxpayers .

Quality is the Only Way

Improving the quality of our work

reduces the burden oil the public and

theI RS . Over the past five years, the

IRS has put a high priority Oil finding

ways to improve the qualit'v ofthe services we provide the public . The principles ofthe quality improvement process -focusing oil the needs ofthe

customer, anal'

vzing the root causes of

problems, empowering front-line

cloployees in the solution- are identical to private sector quality efforts.

This yearx Strategic Business Plan

Over the past five elevates the qualit ,v improvement goal

years, the IRS has put to tile level of it Inctor critical to th

e

a high priority on find- success ofall I HS programs . We

Ing ways to improve believe that improving quality is the

the quality of the only way to drive productivity Pains ill

services we provide all I RS functions . Results were encourthe public. aging.

During 1990, Taxpayer Service

improved the accuracy of the answers

given to taxpayers 1, ' \1 telephone assistors by almost 25 percent- Front 63

pet cent in fiscalYear 1989 to 77 percent . Ali 85 percent accuracygoill is set

f -or 1991 .

Returns were processed through I HS sel-vice centers more quickly and

\vith fewer errors . \Ve saw a decime ill

the number ofrefund returns not processed within the 45 day period from

the retool due date and thus requiring

I RS to pity interest oil the refund. In

1989, more. than 1 million refunds

required interest . ]it 1990, that figure

%\,its cut by more than ;I quarter-to

740,000 returns . More than $4 million

was saved in interest costs.

Another indicator ofiniproved quality is the drop in the inventory of cases

requiring post -processing adjustment

because there. is some error, diserepancy or dispute about the taxpayer's

account . In 1990, we cut the inventon

1) v 500 .000 cases -from 11 .5 million

in 1989 - although more returns were

filed . At the same time our accuraev in

making those account adjustment's

increased by 10 Percent-from 74

percent in j989 to 82 percent this

*

year.

with a goal of85 percent for 1991 .

Improved quality in processing also

has produced it decline ill [lie. number

ofaccounts that cannot Ile Poster] to

the muster Pile because ofsoine inconsistencv in the inforinatiou in the

account . Usually tl ie inconsistenev

1. s a

mismatch bctwCCIl the ]none and

account identif

'

ving number (Social

security or employers identification

number). More accurate processing

combined with implementing a feature

ofTax Systems Modernization (file

On-Line Entity System) has seen tbe

inventon, of'such cases go from 11 .5

millioll'in 1988 it)9 .8 million in 1989

to8.5 million this ,vear. During the

sanictuneperiod tile numberofretrims

filed increased by almost 4 percent .

joint Quality Efforts Pay

Since 1987 when we joined with the

National Treasur), Emplovees Union in

ajoint qualitv improvement process

(QIP), ever), IRS emploYce has been

trained in the basic tbcor

' v

of qnalit\

improvement . In 1990, working

through QlP tennis . we completed 13~)

QIP projects which finecast savings in

excess of$10 million .

Here are some examples :

0 A QIP team was chartered to'find

out why estimated tax Penalties were

assessed incorrectlY even ",]tell the taxpayer attached the required fornt to

sbow why ti ie penalty did not appk .

After- anal,\"Zing the problem, the teanis

recoulluendations included revisions to

the instructions for taxpayers and for

IRS employees and c1ninges to colnputer programs . These tecommendations brought about it 4 .5 percent

rd
Fostering a work

environment of high

professional and

ethical standards

demonstrates vividly

the value of out

employees to their

colleagues and to the

public they same .

improvement in accuracy in processing

these cases laid annual savings of

$1 million. This figure does not include

tile cost savings to taxpayers who

no longer receive incorrect penalty

notices . 0 lit Atlanta, it QIP team made oil of

service center employees and

Inspection worked oil ways to speed

up background checks required oil all

new]), hired employees . These background investigations are one of the

ways that Inspection helps to ensure

the integrity ofthe I RS workforce.

Delays in completing the checks ineant

that employees who should not be

hired, inch;ding those who may, have. a

previous]), undisclosed criminal record,

sometimes worked for weeks or

months before they were dismissed .

Following the QIP team's review, procedural changes to cut the screening

time included conducting electronic

name checks with other law enforceinent agencies and providing fingerprint cards directly to the FBI . More

than $1 million will be saved because

unsuitable employees will not be hired . 0 The decision discussed earlier to

eliminate in 1992 the form requesting

art automatic extension of time to Pile

tax returns had its genesis in a QIP

team . The team recommended that

taxpayers who meet the criteria for an

extension should get it by merely filing

their return during the extension period. Ifthe return does not meet the

extension criteria, this will be detected

when it is processed and the normal

delinquency penalty will be assessed .

Quality improvement takes hard

work and attention to detail . It is gratif~ring to see results and to be recognized for our efforts . lit 1990, for the

third vear in a row, the Office of

Management and Budget lionored an

IRS office its a Qualit'v Improvement

Prototype Award Winner, The vvinner

was tile. Cincinnati Service Center.

Since 1988, OMB has given onlY 13

prototype awards and IRS has won five

ofthem , A Professional Workforc

e

The accomplishments and challenges

described in this report can only be

achieved with a workforce of dedicated

professional civil servants . The IRS has

a pivotal place in the operation ofour

govenninent arid IRS employees who

are well trained and equipped to do

their jobs are essential to our success

in the future . In tile IRS budgets of

the 1980s, the most balanced support

for employee needs was not always

possible for the reason cited earlier.

Tile. strategic management process in

place now lets its be sure that bar

actions reinforce our words- our

einplo)7ees are our most valuable

resource.

Fostering a work environment of

high professional and ethical standards

demonstrates vividly the value of our

employees to their colleagues and to

Child care centers are the public they serve . Many years ago

now available at 30 of the IRS estab~vshed conduct rules that

our offices around the were more con ipreliensive than many

country and many organizations and set up an autonoemployees accommo- mous Inspection function to make sure

date needs In their integrity was maintained . Lastyear, the

personal lives by work- congressional oversight process and

Ing flexible schedules. criticisms from others caused us to

examine our practices to make sure

complacency had not set in .

Integrity Focus

This year we renewed our focus and

emphasis on integrity issues . 'Ale no",

rely more heavily on the Treasun,

Department Inspector General for art

outside check to avoid even the

appearance that investigations are not

independent and impartial . We also

elevated the head of Inspection to

Chief Inspector, beefed up Inspection

staffing and put in it telephone hotline

for employees to report wrongdoing .

These moves, along with a training

plan and review of our conduct niles,

were clear signals that we have it

dedicated workforce vvith it high level

of integrity and we want it to sta

v

tit lit wav

We neared completion on a strategic initiative report, "Improve Ethics,

Integrity and Conduct Awareness,"

which has recommendations based on

tile best public and private sector practices . To gain the perspective ofthose

outside the IRS, we chartered the

Commissioner's Review Panel oil

Integrity Controls -a group ofpractitioners, legal experts and others -to

review out- efforts .

Cultural Diversity

Tile increasing importance 4cultural

diversit

' y

was at the tell ofour hinflan

resource agenda in 1990 . The current

IRS workforce is made up ofalmost

65 percent women and over 30 percent

minoritv emplo vees . These figures

compare favoralliv with other federal

agencies but the IRS aims to be all

employer of choice in the federal

sector.

This year we adopted afive point

approach recommended by a strategic

initiative report, "Minorities and

Women Within the IRS ." The strategic

initiative commits the IRS to actions

which will retain and develop aunorities and women for advancement vvid iin the agency.

As important as commitment are

results . In 1990, more than onefifth ofall executive appointments

were women or minorities, 11 percent

minorities and 12 percent white

females . lit addition, more than lialfof

all IRS promotions to top management

positions (CM/CS 13-15 levels) were

women and minorities . From this category come executives oftoniorrow.

Like other employers, theI RS is

moving into mail\, new areas of

employee programs . Child care centers

tire nowavailahle at 30 ofour offices

around tile country and mail .), emplo)-

ees accommodate needs in their personal lives by working flexible schedtiles . Expandingjob sharing opportunities and determining how we will its(!

the concept of flexible workplaces vvill

be considered in 1991 .

lit Conclusion

'file beginning ofthis report set out

two objectives : explaining what was

accomplished in 1990 and describinlg

the plans to manage changes slated for

the tax administration svstein in the

decade ahead . Our record for 1990

shows that we (fill ourjoh well . The tax

filing season was one ofthe best on

record, the quality of'our service to the

public improved in many important

areas and we made progress fit the

strategic management process . We

challenged some ofour own assumptions about tile wav we do our work

and made a practice ofasking for the

views of others who have a stake in

good tax administration.

While tile. decade closed tit the end

of' 1990, it new and exciting era for the

taxpaying public and the IRS began . If'

we successfully capitalize on the potential to transform the tax administration

system, the benefits-top quality service to taxpayers, greater job satisfaction for I HS employees and better

value for each budget dollar

- will be

well worth the hard work ahead. The

IRS is read), for the challeng

P0
Statistical Tables

NOTE : Statistical data used in the text and tables'of this

volume are on a fiscal year basis, unless otherwise noted .

For example, data headed "1990" pertain to the fiscal year

ended September 30, 1990 .

Footnotes for all tables are combined at the end of the

Statistical Tables section .

Table 1 . Summer), : Internal Revenue Collections

Table 2 . Summary : Number of Returns by Principal Type

of Return

Table 3 . Internal Revenue Collections by Region and State

Table 4 . Internal Revenue Collections by Principal Sources

Table 5 . Amount of Internal Revenue Refunds

Including Interest

Table 6. Number of Internal Revenue Refunds Issued

Table 7. Number of Returns File d

Table 8 . Number of Returns Filed Electronically

Table 9 . Selected Information from Returns Filed

Table 10. Taxpayer Assistance and Education Programs

Tablell . Returns Filed, Examination Coverage (1990)

Table 12. Returns Filed, Examination Coverage (1989)

Table 13. Number of Returns Examined

Table 14. Additional Tax and Penalties Recommended

After Examination

Table 15. Civil Penalties Assessed and Abated

Table 16. Examination Results (Bv number of returns)

Table 17. Examinations Resulting in Refunds

Table 18. Information Return s

Table 19. Delinquent Collection Activity

Table 20. Criminal Investigation Activity

Table 21 . Internal Audit Reports

Table 22 . Internal Security Activities

Table 23 . Emplovee Plans and Exempt Organizations

Tax Rulings and Technical Advice (Closings)

Table 24 . Determination Letters Issued on

Employee Benefit Plan s

Table 25 . Exempt Organizations and Other Entities Listed

on Exempt Organizations and Business Master File

Table 26 . Exempt Organizations Applications (Disposals)

Table27. Internal Revenue Collections, Costs, Employe s

and U .S . Population

Table 28 . Internal Revenue Service Costs by Activity

Table 29 . Internal Revenue Service Costs by Office

Table 30.

Internal Revenue Service Personnel Summary

Table 31 . Appeals Workload

Table 32 . Chief Counsel Tax Litigation Cases Received

Table M . Chief Counsel Receipt and Disposal of Cases

Table 34 . Regional Offices Caseload Report : All Cases

Table 35 . United States Tax Court Cases

(Excludes Cases on Appeal)

Table 36. United States Tax Court Opinions

Table 37. Appellate Court Case Record

Table 38. Tax Litigation Refund Suits

Table 39. Trial Court Case Record

(Opinions Rendered-Refund Litigation)

Table 40. Receipt & Disposal of Cases : Associate Chief

Counsel (International )

Table 41 . Receipt & Disposal of Cases : Associate Chief

Counsel (Technical )

Table 42 . Comparison of Equal Employment Opportunity

Statistics

Table 1 - Summary : Internal Revenue Collections

(1, thoulands of Sollars. ~, dealer too Subactocal Table 3 .)

Source

Grand label

1-burn 'but.1

Goroarition

Regular

=.rW torcruarraea

1rulmdua l

Othee

E .P.Y-t

Old-agau~rsd~iinyndhospUinumm,~I

Hdreaturts-conoductiors

So". parr-time-meentrourtim .

lour=.ba.-

Part drabotureart

Eatate

C_Slit

..'local

co eccon, . .... ... ... .... ... .. ... .

N ., collect. . .

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

4 1990 Percent of 1990

eurld., Artoted .11.0ter.

1011.0% 1.013,322,133 1.055 .395 .552 27 .250,797 1159 .114 .0,55

616% 632:746 :069

to* % 117 014 564 '10 :01 . :,539 16,682 .913 93,133 .625

10 .4% 116,743 .14B 109 .712,541 - -

271,417 303,998 -

51 .1% 515.731 .SD4 540 .228 .408 76,786.75V 463 .441,656

3 11:4 31, S:1 - ; 1

154 N '

:1

4 .4% 312 36 51 964 -

U .S% 345,625,566 367 .219 .321 1 .278,634 365.940,M7

33 6 111s3tt:541 112 . 1,081 .680 356.463,872

.1% ' 42:1"' 277: 58 - -

~l

. % 317 046

2o , 's 609 .0% 1 21:~217 :~11 -

1% W

4

692 20

155. 5.360,1

4 .123,

" 4

.157,771 41 .045 4,115,725

1 .1

.~"3

.146 1 761 .939 268.739 11,493.200

. % 8,143 .

9

0 9 0

2%

%

629,457

.63373 - -

2 128 20

.

: - - 2

2 .6% 25,977 .333 27.139.415 2,033.859 25.105,506

Table 2 - Summary : Number of Returns by Principal Type of Return

IRS- at exaccoull. Fer Saba, - Sallat,cal Table 7 .)

lypeof rretor, 1989 1990

a ad total 129,597 221,715

117112s

Indretuell "'lotal 253 '12:02

1 ~98'720 11,

71, 787 '4.3119

040A :'31

1 040EZ 488 133

Mother' 257

29,

37 .591 36.188

Hateary Fid 2,625 .2,,112

.dart,ea matel 663 ~l

plutirership I

Goroe an 42

753 :~74';

0

Erroutrac, 55 59

Garcia 121 14

Employ,ruartareas 20,

.30

28

,

914

Eaterortor"'barthau 490 484

Emp""" 1,63 1,015

Eacreta"' 949

S.Pleherteartad-cal' '0

.

260 10,170

48.3%

38.2%

37.2%

0 1% S .

2.6%

18

19
Table 3 - Internal Revenue Collections by Region and State

(Inummusadeascillsollars )

Inadn"a nNelosenegididardifistricle,sland;

and oft, "M

by'derfol.

distdm Indicated! InNNNnhwdN : dondeft for

shonvuld boft-ld Ubll.)'

Indend a-.. and

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

.

.

I

Tortallivarnal

rivenue Ginpordiffeen d.-Ifteld jelftidand

oulimin. in.-We' T.1 mdSECA-- inw ,

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

U UdSMW.Mi . . . 1

.

. 0 1 W 3

. 6. 5

.

. M .

2

... .... .. .... . I. I. I. 0

. 01. 6,

. 5. 3. I. ... ... .

... ...

.

. 0 a. 7. 7.

. 7.

I. 9 1. 7. 3.0111 . 5. 5. 8 7 12

.

4

.

2~ :l13:,113 153 1 05.876 1'1:~ 4 2 85' 12a:114 189

229 'e 9 465,083 '2 B

id% 306

:

AuNsda(M.N.) 3:223 51se 210:71 2.913.333 653.053 2,235,046 .7

Boand"(11"Neadell,am) j1749604 26414689 27,467,576 4

ft' 22

:300:363

BrooWNSINRIZ-) :111 4922

.

. 1" 513.211 aj" 7'17 13329376

Buffalo (See (d) Wim'

",:I 1 1

.262 31 65802 2.214 .743 1~348.84

Bodaighin(Va-M)

8 " 1"

.664 1,479:60 .102,41 3

':' :2 3,7w,238

20,

H

Manfloodush(SHMM-) '3

.Mfwd Cn .W.Q 2!1212 94 963 , 8989 1530625, 212M6 7:1 .97

:1 .47' 11,2312:~117 1 ~1 :41 :'1 ~01 7,838062 43260

P..mWh (Nowliumahers) 3 930: M 03 " Me &,W:319 '.81 7,05

P roM a Nor (!~n~ L4 006,967 369,455 3,542,497 662,652 2 855,700

ml~ fortio Region a 47 &1' 11 3, 1 0 0 1'5

Bell- (PUryteredbO .C.) T31 :'181:676 1:213

12

2' 948 07:597 23,774 .000

aftenut ps "IN .rally) 48.86 251 5,417.622 41 :' 754050 34630066

. mos.) 3 .168.551 ~': : IM1

.1 Sm

34.649,803 10,176 326 329443 24 255:6139

PftburghIS H) saii.) 11:412 564 1:0751.1:2141 4 240,170 2,257,560 210 ,1

RVh-d(Vz 69143 2 60 9 789,OD5 3,813,250

No

.) ~5 449:DB3

M.unin M . r. . 0."!.. .... ... ... ... .... ... ... ... . .... ... .... 5..~!?:711 1,6135.618 ~625.696 471,915 3:130,546

11"ad soon 141,257,6i 'ii,*ilhi 1 590In—

Allanda(Georg .) 23,970B14 3,023:40286' 1 '~ :OB'3 :8'21 3:236:562 1!

:6'84 :"'3'9

BimngNm( M) 1:~12

7" 1

3 .938 .51a 652.340 7,219.25A

ColumbLi(So"'O"Nol 21 iiB2 AN" a M 562:29 7,797,336 7 353.089

F11muddrdsh(sad(b) ord.) 20.987.25

8" 648-986

946,698 19 .089 .319 7.325:739 '1 15 :

Greenstiond(Nomea 20,681.

755

2,20 :919 1 1 082 27 3,573,378 14,370,499

"'o-Imodumew) 4.857.987 6082 301 4 :149 :090 all 3.225 370

A~kmdh%.(5.(b)awdv) 20,314,080 1 ' 016:07 11:199 :36 3 4,209 760 14 .037 :2811

UftdIsRmk~ArkwNl

5'

'1 :2 1 W 8719 148749 971,325 4,123

':'017 , 1

.

flashville(Teddhoodual 16 46965 11:11 :5" 2 468 444 :9

1 '

: 576, 85

H.!!~ 9,due") 10.050,666 502:6377 1 220213 1:89D:354 7 266743

cardsonsinageses 1- -3511 .1-7 . 114 .11-11,2115

CuchnnufflBeallrbeflow) 18,785:256 2,473:601 B :'D48 :583 "2: : .787

20 736 94 1 5 3, :1:2121 24:2 ale 680

214

, 2o 409

Demonalm 'Nagese) 43:962:792 39M 82 39 42'07 :6'40 4.M.41'458 34 .844570 :721

I,ddNapo~lx(MMaw) 22:1:414

1

4424438 20 D93 005 171:11 17,272 .421

LouWN(Kefflucky) 9 803 571 1, 34111 : 26 8:136 :174 :691 307 IL382 .891

P.amainsunglWassivirpiria) 3, 532.952 . . .

.. ... .. 1. 3 1F, . 90. 0.

. 6. 3. 9,055 2,503,977

miilliwiii~.. .. .. . . . . .. .. 18,048 U4 in Big 555 21,25is2i 'ikiii,iiI

ANdileen(SeurthDalidle) 92:9W 1:404 :288 438,965 '953 .793

Chicago (

.(c)._)

51

. 9

164 6,442 520 43I :183 :102 7 3 ' :41:~.70f '3B351 .214 :1 1

D.M." .N(INH) 7,502 387 839 97

: M

:272 521 74 3

FarsopionhDaludia) I I 2

.

, :111:32' 83,317 3. 12 277 .744 2 :724,335

H

Alfleado 17,

.Ishria(minal 2o3 1 1125 .45 .164 In 41' 455.915 1 .037 .7"

0.sue, wl'asudon 113 7 .867 1. B23 7 1 12 890: 1 1:' :31 121 .989 .6

lifturaill

6

.s 162 61a,723 5,691 746 1:0'35:4,1 4,140.42544'

St,Lmots(Messmado 25,26733 3 725911 73: 9 21,:I .111 2. 57,09D 17.457,995

If ftul(Mundsou) 25 3.217:338 2 686 : 29 1738,834 1 294 089

posirliald B.

(C) Isaildn")

9:574

.997 6 240:677

S

042,495 1,026.141 7,857,410 1,562,204

lis~lii ' - --' ' * * * ' - ' ' - ' ' * " - ' '" - * - - - * '1ii*464" - ' * * * * ' '- '*9'7 '823 631 iii.267,182 7- " * - 9's'

Aftsuouncin(N-Mind") 2.979:502 213"3 2:781 :703 632:92D 2:'In:U a

13.22 "1 471.595 1221785 2,791,818 9.368 599

M'

1

Cheirenda(Winsming) 71. 35.537 :053 :786 356 390 691: 53

Drallim(SIN(g)WI.) 2922:111 2,804:986 24:598 :238

5

. 364857

Ovinver(G.Whisood) 14:74,

1&5 '13 "' 153,M

208 2.IN980:507530 41 :24 :080

himmul )NIssa) .347.-7 3,707,181 1;.1 :31 12. 65 .514

olo~cgy=.) -,273, -7 881

. 800 7 1 'm 1

:Ig':3'121 6. 331 .826

lift-WAII-) ,704,193 442.32 8 .001 .854

1 951,

219

5,

SidLede 1 0 992.074

mnyjuradd~ 4.298,- " 647 3:971 . 56 718,,406 2: 959: 870

,mu( 9,025,55 692

.

450 7 70,637 1 .769,413 fi

... ... .... ... !"~. ... ... .... .... ... ... ... .... .... ... ... .... ... ... .... .... . ... .... .... .. .... . . ... .... .. .. .... ..

. .

.. ... ..ii'.iii .iffii . .... .... .. ....iii I.... .

. .. . . . . . lir 1~9

wassiandi "so*. 170,497,ki 005 337 34,905 322 iii,in,iis

Mchomp(Ahasks)

810her(WI 2

2:051,568 120 :019 1:901:262 457,:834 1.431 .202

117:1 21 71 345499 60138 527 IN

2

,

.1159.034

HodolukiflKawall) 4 264 461 579 13 :6m:041 917,614 2,731,169

Loommehill; HIS-WINHI 28, 534 1,905 14 26 1~~451:1 1 81 067

U-VM-(Zm~ dal) 4,427:414'4 "M , , ,84,135

32'

:1'2 - w -

L.A .g.l M

.

(S.Whad-) "

.047.

ago

4 .869,026 ,..535 7 .190,13a

26,

280,416

P.M .d(Omgon) 9,683. 942 723 ma 955,655 6,555,351

SannernmendsoBse(li)bHow) 14,720.411 1'0 1 596 :022 13:8'41 :173 4 : 1 ' 142939

:"'

:731

S .Frard-Band(a)WANI 23,152.7a4 3 .333,885 2611,456 3, 322,350 11 574

seed.loe'd(S.Wooll,w) 20 34 4595 1:11 :417 ; a: 13,90 392908 4 361370 2791

$,dftm (w 19:2708: 94 9028 , 15 'e, R5:6n 3 :732

:671 13,076, 7 5

.... .. .... .... . wl~!~ .. .... .... ... ... .... ... .... ... ... .... ... ... .... .... .... .. .... .... .. .... .... ... ... .... ... .... ... ... .... .... ... . . .... .... ... ... ..i .... ... .... .... ... ... ..... ... .... .... ... .... ..

rearnagoodati" 594 la" 1,111 Sa o

Pointer loss, 1,668:822 133,454 1:704:013 '05:923 T5621"76

3 794.99a 705,731 1

.

... ... .... .... ... ... .... .... .. .... ..~189?-!~ .... ... .... ... ... . lo~ ... .... ... ... .... ...

undftfflbuted- 5,60,222 1,947,601 2,993,465 ix".4m 46.MB

rated. 1..1xfta W shorair MaNde

j.)Cal undue

b)R rose

(s)MINDIS

(doN .Y.k

(flood.

(ripandid"I'l

Hi)ludes

117795725 1 1 :117 :24 131 211 1 :162 171 83,190,071

4, :301 :922 1 962 T`31 '17 5m ZI qw:m 1:5o? 21:11 275

61 :0 :659 51,040,512 8,965,574 4 514.822

1 ITZ 76 244 967 D9 694 335 13791 013 93,070,426 16,144,569

47, 522201 ' 341 728 40 :269 :065

" 9 34

:359:195

51 062:367 4 :W :300 44 416497 7

:65 :1 4

587 OG3 36 11689

66.191,DTI 6, 9B3 , 762 52,795.489 11,051,451 41 :386:970

Table 3 -Internal Revenue Collections by Region and State, continued

(in thousands of dollars)

Internal revenue regionsareddhaulds, Miss

individual insidne, and

.. . . . .eurploinneen ..a

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

andefluasnuaStansireprearneschy,ingli. Railroad Unindpidynhant

destric~indisnedinutradirtheads:wNsfor rewshad? insurance- Guns- EURNN.

othn-Movirdifilooftonnoftabla (6) (7) (9) (10)

Muldflaidem'drul 4 157'm 5.515.998 g,03.7m 2,1211,202 27,129.445

K. a[

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

. .. .... ....

. 2. 3

. 9

.

. 7

.

2. 9

. ... ... ....

. 8. a. 0

.

. I. 0. a

.

. I

.

A. 5. i

.

.1. I

.

2 3. a. 0

.

4

.

2

.

4 .92 5. I

.

Ajb.wBdd(d)w_) m

Minderia(Mains) 4,354

4:M2 42:248 35.013 3,210 32,959

M880 59,407 1 .086 39,039 B .sonplasesse-saddr) 17.001 IE9.276 309.357 43,191 244.791

B . .kvnBrN(d)NdNv) 97,6811 106,438 2D7,206 31116 228.350

Buffalf(Sere(didald.) 9.102 85.337 78.097 12 160 ST7

Bunington(Vemod') 5,127 1 aB96 2:3'191 13:6,15

Raftlil Connficul ")

220

'o

42:'413 25 444

.28

865:2 2 1

Man~(S.(d)ml .w) 396 M,~ 360 29 947.593

Porternouth(NersHarripshim) 161 23,350 26,126 9.897 23,162

~~edaa (Rhode Island)

1 :

. 84 22,303 2 41 .623 1,111 49 431

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

. . . . .. . .. ..

MIll-Aflas0hil 1,211,11ii

safte-("a 3

"' " * * iii'iii * ' '- -ijiiiii * - *. . . 37,3-111 6.43 "

"HUnd D .C.) 303,592 109:679 200,110 91 : 51 3021:657

lamnark(N .J.'say) 51538 221,969 304.916 98,822 1 .3BO.26B Phdah,harm (She M ofilove) 412 .116 179,078 390.951 62~314 a5l,561

Pirtfuld ungh (So, (1) be 38.293 $3.107 111 45,413 24 691

ft,ruvred(Vergidid) 403 .597 123,095 268,968 33,963 50::947

vvIhmngioh!DHdnv!7~ . 23 :175 . . ... ..

. 133.311 t

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

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

.

.. .

ANWIGIal 3

597 .8"

.134 159.966 119.124 1 ~639 943,144

B-finghern(Aladarria) 1 .961 64,945 60,293 19.722 165,774 Columbia (South Carolina) 872 61,188 40,608 13,860 110.602

R.Uud .n1a.(S .(b)IRINv) 339 114,255 528,M 143,576 279,254

1,431 136,967 169,202 28,852 192,507

Ja .Mon (Mrsdissims)

11

:~'7' 3':71 31

2

137 6877

170 2 02

, ",:64115

Jaclononvue(see(Isheir') 55 091 42 :886 140:661 UldeRwk(Arkwhal 3,736 49,905 32.351 15,432

1 7' Nadoh,111tGanduraw) 2,394

'141

85732 131:11 15 521 M2 of

NwOftns(Wmana) 2,697 ":

.. . a 592 21.217 201,978 I ... ... .... .... ... .... ... .... .. .... .... ... ... .... ... ... .... .... ... ... ... . .. .... ... ... .... .... .. ... .... ... .... ... ... .... ... ... .... .. .... ... ... ... .... ... ... .... ...-. .... ... ... .

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

CINNNIFInglas 105.055 1139 .839 729.5911 174,6i z.4i'*ir3 ChisuratiBeaMble..) (114) 85,230 127,673 20243 115,155 Covidadid(SWONI-) 19,259 146.370 167,897 2G3 133:211

Defort(Muidge.) 62,760 232,003 i6g:131 11 "37

:34

fi ~9'

17 .779 99:M6 56338 24.778 377,045

Louisville (Kinvel

~arkdi (WentVirl 292

5,682 56294 81 .799 20.250 a

20,576 26,742 7.114 2 !I . .... .... .. .... ... .... ... .... ... .... ... ... .. . ... ... .... ... ... .. . ... .... ... .. . .... ... ... .... .... ... ... .... ... ... ... .... ... ... .... .. - ... .... .... ... ... .... ... ... .. . ... .... ... .... ... ... ... .... .... ... ... .... .. .... . I

Mid-MR.gi. 1,358,205 744 .546 I'mis log 293 .035 3.57

Abluddion(SindhDaloota) 2.645 8,88 7:617 1.573 2, SM

ChUsele)(SMI(I)MIC .)

M

254,749 25D,838 429 T 127 W9 1.796,863

D.sm.nes(loads) 9.675 43 172 43 : 32 5:229 93062

Fargo (North OWN) 410 7,657 a 964

9"

22,8M

Hiflare(M.nal.) 10354 10,147

20 .

952 15,532 30376 All'I'murem(winuarion)

10019 107

.016 93 06D 29,765 195 :112

Orinflisiftbra,N) 480494 32.409 37 .680 602 1293~;

S~1 5 go

: Nl~(Mvaduri) 3 '965 128.078 216:.71 180 W5 :4

P..I(M,nn-.) 541,053 112.453 1 23 31 21 . 525,S33 Sunni (So. (f) .10.) 10A39 43,890 56 .805 131 W 219

... .

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

.. I10 ... .... . . .. . . . .

Gas m

055499

253 191 6.6ijiq

MuNduNsIN-M, .i) 24, 10:6M 38:578 6.942 62 :14

aust"(See(g)"lo') 5,867 "

1

Chqmne(Wyom,ng) 43

51 .568 121 121 43065 362 a

6 '200

11 :

.62 49B 136 A

0. (See(MM-) `7

D.M(Clilanden) 34

, 597 180,211 1.12697 95.011 1,920 :15 1

:640 62,423

1 :439

10,010 306,514

liffiandon(Same(g)lvelona) 12,633 102,191 ~12

OWhomCfty(Oklahom) 1,324 48

:1 3,411,153

.433 1 280 1 F87 1,291.625 Phonrafix(Anedm)

SaUlLeasCily(frah) 19,15`1

1 .060 57.501 go 1 922 157,458

2,029 27.75 1 2112 125,071

. ... .... ... ... . . ... .... ... . ... ... .... ... .. .... ... .. . ... .... ... . .. ... .... ... ... .... ... . 260:269 5O.M 89

.

940

11,

147 261,315

.8. 9

.

1iii

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

. 3. 27

.

jii

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

41,iii~ We . .Reaka. 313,111i

Anoulinig.jAWk.) 843 11 :383 4:1 0 26.197

B ..(Idaho) 312 20.527 '. 589 708 31.934 Honolulu Havenall) 0 21,258 so 019 3.11117 148:601

Lall-rushiguelosso(ii)WInv) "9 169,839 299:4.11 41:414 37573

LoVegols(Manal 10 30,293 7 1 '2271

105 213,676 597.405 83o5a 656 PonWd(OMQDn) W,

1,931 33,451 56546 18.212 119,231

1,725 76.778 164:&13 20.80 97,761 S.rF-d-(SedIa) .I..) 305.381 66,147 252 583 67,043 izo.m

S.nJ..(-(.) Wovi 1,222 120,037 246.175

4'

:148 251 231 sa"(Ww" 114,614 165,402 31951 247:50D

IN sionall a as I i'459

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

Pinnisluce 0 35.214 1:4

3.500

29.751

.4 .459 7.980 64,2go 1 ~B 33

threfistaftsuddid" *i]ii - -- ' "'i6ji33, - . . . . . 311 M.641

TMI. M We hot 0- so..

(a) CahNnua 309212 666 171 1,560 220 211:1 3 .530,299

M Bonds, 570 :491

M'j

. 7"

:092

..

43 4

M1 .:91

388 294 .728 485, 975 141 .429

"Befi,

082 (d; I III fmnoYiS

26 5

ork 209 :520 47 3 1.195.684 27742 369 707

(,)Ohio

. 1 231. 51

19 45 0 295 57' 67 :4446 i :548:372

(f)Pandevivari. 450.409 262 .105 7 492 02 107,727

(O)T- 23,098 333,969 521,811 ID6 .003 51 :~"914 :0' W

20 21
Table 4 -Internal Revenue Collection by Principal Sources

(in thoul of doUM)

I .... ... .... .... ... ....... ".", . .... .... .... .... ... ..

7.11nownel 6oi;,hthin

R_ the in.-throl ondhildinal Entplonnnehill EMt.W

connection, TOM Ptb . incoinnihoo. Gathoon ; Eethetion.

(2) (3) ... .... .... ... .... ... .(4) .. .... ... .... ... .. ... .... .... ... ... ... . . .. .. ... .... .... .. ... .

1951 . . . . .. . . . .67.:.91. 1 9.1-1- .. I - 764.9-40. 46,153,66~ 12,502.451 1,916,392 12 .M .302

;962 ing."01M39 71 94S 3D5 P295.711 50.649 .59" 12.708.171 2,035,187 12.752,176

'953 ~11.121:195 75 :31 :1 22336 it 5 ~5 IS j~ 134 52 987 :581 2:41111:~417 1:~41 :73 2~1

1964 60 78891 24:300:80 54: 90 354 7:W'2:5'U' 03 50 232

114 :

.257

14,792 .T79

.n . ... .... ... ... .... ... .... ... ... .... ... ... .... ... .... .. .... .... ... ... .... . . .... .... ... ... .... .... ....

. 17~1 2.745.532

;M i*21' :17 961 92 131 :471 30 61,297,552 20.256,133 3,093.922 13 :311 Ill

967

. .

. 374:815 '04 :288 2 3411,7:8,235 69 .370 .595 26,9M,24I 14:406 4 "' :'41

N 14

.320

1968 ~ . 396 .1'3:1:8311

4' 56

29 596,520 78 .252 .045 28 3031 979

196 919550 135,778.0552 ' 38 337 US 33:0268 '6'1'7 3. 15,512. 787

:'

:406

195,722.096 138.688 .568 M, 036:983 "0' .11 S85 .37 1~9:188 . . . .. .. . !11~07 3,W M 15,904,264 6

371 iSi,M'7',I9B . .. .. . . . 1,31 .072 .374' i6.'i4i6* !O6.i52 .4ii ii,918,690 3.784,iil~ ililii ; .61

97 20 :11,1:137 8W 732 34,925:546 108 .17 1116 43 71.1 48

237 78 ' :'7 :"

~43 : , ' S G ':1 1

204 64 157315 39,045,309 125 :

;L,l M 572318 2 : 2: 7DI 41:117S M2 1 S

IN. 268 952 254 54 64 094 41,744,W 142 .399

. 6"

62 093

. 632 5.100.675 7109853

293 822 726 102 1486 .097 45,746.660 56 437 19 5

140, 4,U8. 6

: : 2 70, 809 . . . .. . ... M 84 741

.. ...

.

462:7712 2.-0 .-,-7.5-l,- 7.53 -3 :307:466 17 .ii~.iig

5

INS .85

7 75 80 49,567,484 9 BD8.905 39,758 :579 02 1

.

.1 1

485 247 4 518 00

T7 6 1 &V 7 ' "1')* 358 139417 241~805 .0167 60J49,801 is 755 263 86,076,316 7.425, 325 ': : 0

3N:P :389 27, 2119 65.380,145 213 :05B : 1 97,291 . EM 381,499

" .

664 . W9

11119 4604162185 322,92 733 71 ."7.876 251 545 857 12 949 .874 5: 074 19 WSW

19W 519.375,273 ?~!,~27 :~92 7'2 4119. 6,5419. ?~ :619 021

j1jSfi6:i'd- 406,i6zi 73:,733 156 332 :150 :~14 152 M 816 1 91 386 41 419

~982 632,240.506 118.599,76B S, R" 352 608 3'~ 68:717 :936 0:1430:3n lG:TF9.:428 598

1983 627241:1 411,407,523 61 .779,556 349 :127 1 7~3:147 :1 1 225gn 35

. 5

1984 6BD:4 229 437 :07 1 :14 74 171:,3611 362 679 210 070 S:176.:667 38,076175'.48386

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

.. . .. .. . .. .. . .. .. . . ...742,871,W 474 072 .97 77:4,l 9 396,659,558 225 .214,568 6. 579 . 703. . .. .. .. .. . . 37 ,ON 9"

;986 WJ6i .*3*!o* 80'M'l"6201 . . .iwi 9-78-380- 7 V M

.

33,iiiibill

1907 686 568311.471 02.858 .985 465 .452,486 277 :000 :469 7:667,670 33 :~310:980

'988 9351106:559940 593 :349 120 109,632,554 473,666,566 318 :038 :90 7:11:"l 25 .934.040

989 013322.133 632

.

746 :069 51 M 5D4 34 625 586 S S73 146 25 T7 333

I 9W D56 365: '~o 539 .652 OW 5450 228:408 367,219 .321 11,761,939 27,139,"S

.

244 947 ':O'!~' :'

;T-Sho.tool,101

RrAW

Table 5 -Amount of Internal Revenue Refunds Including Interest

(in thameds of dollars)

Inne-I -h-goonlandillstrient, son .

andotheribeens. (Stroshrohnseheld bysingle G.Mb. Intholintl Enineynion

ii,shicMincheithelinjohnniffliem:looks 1.1 ineonnei hil -V Ethol Gin . Exethitioneo'

tolothellootteshowninbotholottable .) (1) (2) (3) (4) J5) (6) (7)

99.655,673 1111 .3231011 76,0114 .612 2,678.1`10 304.116 !~. !.

15110 M iji6 iii ii.rill iii, ii4 "**7'* 3,31 131 .M

Alliany(See(Minilow) 731 :814 57 :527 658:877 11 :433 '1' :288 298 2,390

MpusboAterie) '435:156 312 :412 664 70 1 1.798

Boillo.ollinnea . Ino.) 3 1 D6M2 14N.922 2 '286 174 4:432 1(1 837 29.3W

Snook"

Seehh=') 2.613

.

074 19356 2,374442 34.923 1 376 241 14,125

Boloto(Seehotonilowi) J'Sn a 176,1 245:0370 1 .413 .7M 13 W8 l 3 :175 (751) 5.687

burfinglonivenniono

l"l "

4

401

1 1 .406

Mitland(Conneeb.) 2, 90

300663 599 1

:334 M 1 2':" 77' 365 623 .1 S23 M S

Menho;Mn(S.(Qbdow) 3,6D4.209 1,752. : 'S212

767

1 .691 :534 .2 .9'15 ll 332 Poilenloulholewillaninnothhe) 511. 131 OT715 45' 86 1972 972 M 6.223

Piente"oe(RhodeI11

6.5 1

4 6 5 7 37 164 '3 1

.

:' 02 4 744

. . .. .

. . . . .. . . ~~! ... .. ... ... . .... .. 2:715

'3 3 2 .

"

142 IS INS An "'Ziii 1D .MI k.ia

Bantinnom(Martiondtl 2:':573' 432 :. 1: 5IS '0111 : 1

.21 124 5'9 "'

(271) 16,8100

IftnearkoftwiJerial,) 4.401,830 1,086, 1" 3 . 3506 15 :OB6 213OIS Q U.2Z3

MinkilphiiiShe (f) below) 2

, 70D '136 2

1 ..867 7 894 154 19,944

. 379 234 23 1 17,31 2

.

RMlirgh(Sel(obollow) 046 :23'1 ':046 1582) 351

Rion-ndolivind.) 2.326:236 434 :635 1,840,071 26927 "'14 10,291 1'2:598

'I.inabon(~ehi 340'814 1 29 T~3

2 :808

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

..

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

3 3 3S7

SoulletWitinglon 15,24111jilil 1 .783 SM 1 in 653 22 944 48:973 2.32 a 87.8 1 a

AW.Gel

1

222 804 201:702 1:929 :142 333 :709 4767 267 10.158

8nnnitingthern(plien-) "j I

: ~

.1,711 1263 1,065

1 '

.020 :3 25 4,952

4 7`1 '1 3

.500 Wi.none(SnotiCh.lool1

. 213 120:772

..

2,099, 2211 526

FortLauderdifle (See(libillowl

1 1,1'7

13 241 :,133 "J2S 40,978 M 423 1:542

Gneenshoroolonu,nioni) I.MJS2 24, 86 1,788,155 20,948 UO 136 10, 863 5"

J."onoomm"elikil" 671,604 63 ZO 598 .80 5,599 1

.

34

59 2,533

J.." (0) Mew) 2.274,827 1 '1' 2,029:60D 37,027 12.687 784

UtOoRmk(Arioubbel (See 602 829 '1 707 541 701 7,282 006 1 1:;33

NallnAlle(Te .rennew) 6 586 293,098 I~ .M5 "026451 :11 36 544 4. 302 11,927

11.0dobill(Loots-) 1190:525 143 642 14 .878 2 .209430 11 3,069

11

4'5*3 5*04 1Jaw 2

.

.309 .1hii

. . . . . .

4i, ' - * - '25-25,31" - ' * ' * 67-2 ... .. ... .. * 7*'1*' 5'*9,3,*,

concell(SWOM.) 2

:76' Cl-lbeed(Sine(.) low) 2,

:75

237 298

550,415 1

.687 1,781

.474 .501

.269

21

l1,574 4

:'1'3 W7

:'l 451 2 71 Deorbil(Michupe) 3.54137 053 665 92 64 :052

2'

2,786,ND 56GSO 6. 2 274 24,803

indn"onelielfiel-)

I

. 9208:653 1211 :4211 . 1,664,684 18,337 3.71 '05 9 16,220

1,081 :73,17 M 6D4 932497 7 1143) 0

P. 7 29047 670 84 115 75 30) ~ :4 .1. .... .. ... .. ... ... ... .... .... . .. ... ... .... ... . .... .... ... ... ... .... .. .... .... ... .

2 .354*,"IS

515

11,543

Abeholenn(SinothDinobithi) 159123 15.1102 141,957 1 :057 142 2

Ch1.19 .(Shl(t)b1nkDw) 4,08 M 137 2,29 8P 115.913 10 .901 24 311,029-

Denslihim(lowe) 17111"S 173:333 635.018 8,246 732 39 4,00

Farpol helooth Dakob)

Hannea(Montato T

79495 25732 5059 1

:3'9 14:412 ~54:265 1

1,994 4

:,271 474 4

' ' STO

lifinneoulonni(Witionmin) 1,3 '1 1,163 33 IS IS 2.027 ; -12,14 0

Ornaholohnnneloo 436,911 " N 1 3581223 5 69 .~5 1.130 3,863 7

St St.LoWs Wei 1 .590,664 2DO.198 I . 350 395 13 :41 4~ 0 1,098 II'D43

Ple'l (Moiniholoo 180,229 238.973 , ': 876 3,M

7

. 328

Sp~~obldjSlo(oobillow) ~ :2 11215,~'?07 2,2.5 29881

?~:T.. .... .... ... ... ... . ... .... .... .. .... ....

... . .... .... ... ... .... ... . -1 .. .... .... ... ... .... ... ... . .... ... ... ... .... .. ..

'l

Region 12,423.M 2.735,514 11,11113,57i 171 .049 33.50i 3'ffi M ."D

Minnoniun(Newhilibireo) 425 756 58 162 35 826 19 13 249

'qW 685 "4991 206 4:1 S' :.1

1

Au h(Sei(goehow) I : M: 113 23234 20 92 31 :M2

=WW"Ming)

1

Dntihb;~See(g)below) 2'611

43.105 26

234 561 665

:389 1

2.00

14 222

:972 41 :417'5

'3 1 9`00

7,103 1. 79 13.220

Dew, (Golonell .) 1~019 172 147,277 1 .847!'41 3,779 15 Be

Ho. .n(Se.( )M-) 2.966:746 985,170 M 03 "Z10 3,118 $D 21 O 64 :

OMM-efty(zenoo ' .96 034 i9i59 71 968 3

B 1 11 92

:21 17 37.905

Mothin(Anoo.) 1835:412 93 1 SebUto :N7 9790 :S44 I'M 3 71 5 3,574

454,035

115-1

MASI 'Sao 258 89 1. 565 WliAlbi okil

. .... ... ..

.. ... ... .... .... ... . 6 ?Ml~ ... ... .... .... ... ... . 7.

2

. . 7

. fil 6

. 6

. 7,

. 9. 6. 9 . .. .... ... .... ...

2

.

B . 9. 7. 0.... ... ... . .... .. ... ... .... ..

.

. ?a. ... .... .. ... ...

. ... p4!

10 .602:1 2,954356 57 31 '

11 854 72:38 a

: 63 2,305 74 .6i

Ancintimp(Ale. J

.S

'2

3 77'3 269

251, 54 393 191Mo - 229 245

Honnblulu (Hanintio M.*71

41

4

: 1 1

308 04D S 227 "0

. 66 3oBa

hgal(Niviallo) 405

3,486.4

.2

'11"11 2,897,185

35 .992 36025 B

56,21. 11,633 9 W

! 34 61

1. 3,7112 Aninflen(Seel(a)WIDW 1 ) .742 915,863 1 4 2 763:0231 69798 IS 525 1.091) 14,M2

Portlend(Or bell 243.404 119016 6:09 ~162 14,6218 1:'253 (8) 6.34

Ge-_" "

Saliftiond 1

(a) bel" i :41 K16 87: 94 .296 321 20,378 53 221

,,J,,l=See(a)t,e w) 1 631 627 393 .082 146455 : 1166.952 .56730 712 12

a) below) 'D 2:086:303 3330 1 :,71:16 34 V99 :4N 162 6,723

. . .. . .. .. . . .. . . .1 .754 .217 "S 623 65071 2 :044 4049 46 11,284

lotherthentional ilisi ' *339. 9-15- 21 1'3 . ... .. ... ... ('"', 1 ."4%"

NemoMen 9 5: Sul 0 42,749 43:2"449 NN

'40

5M

987 610 297 .165 ~74.025 'l.'74 3,602 (279! .. . . . . . . . . ..92

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

Other henewellieflood. 2,226 .6i' --jiii .. . - M 244,iii

Ifighnientlordiorell Tnitffbid' 470.032 (.:2"

Eeoenhiri.eel 1,08'

2:

(8601 715,911

:' 1

.081 .680 227

U .S.CionoinsionlBATP 227 3' - .397

Etoned ocioneenallftliff" 227, M 227.344

Retionerwenhooreelonniffied' 220,095 220,095

T.W.forstifiensworlithostialbeel

(.)C.l . 12.398,5,13 2,24637 603.3 241245 50,395 2,100 4 105

~Wj 1W 4,374,280 431 74:

'3: 41" 17 Ill 7, 26 7. DDS 28237 1,206

1 1

011flonne 472698 1 : "3:11.3:114 94, 13:720 315 40.6557

1 .234

70~

ONWYDA :6'2'8:S62 2 238:839 964 142,11a 36,772 414

,0O1o. 4.199,021 849 .162 3,255.770 52.707 12,769 515

28.

4,:07 1 IS ON

9

:163 $24,106 3 "2,385 77 " 1:14 (428) 27.325

WT_ 539 665 9311,519 4,7S3,881 :240 1.19 2 741,466

22 23
Table 6 - Number of Internal Revenue Refunds Issued

Inuenow Hart- witionsand WHOM. Mtn

cruporatia. Indwsolual Employrnent

duariClaindustaid In Pm~m: eartabs TOW in .

. ocarini, then Earefiestan Gift Escuh~

turbines ~shmC WHOM at Vale.) (1) 12) (3) (4) (5) (7)

8 W., final

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

. Initial in $2,245 .1171 2,21i,M 11,079 1.1119

as

767,"6 5:579 742 :452

11

541 71 1 797

4

a 11:903 41 S Augullon(Mans) 16577 Z 55.

754 355

2

. 284:9744 B:9'06' 58, .102491 2,41

P1 2,4293 Oness"(Son(d) 2M HIS 127 2 111950 788 327

Efiriffid.(San (it) b l:6HH :qIS il.

:814

1 50 371

23 SO IS 1 1

21

31 4 Surfington (Varri 198,898 2,243 N:on 7 1 2~ 1

Hafted(Connecticaft) 1 .322 2.

' 155.741 ~:~211:17' ":233 399 35 2 .

Mo~(Sn(d)~) '7 63 84 072

568 63,496 666 83 3.170

P.Menonfirlb(al-KIMPIn 6459 4: 419,150 1 367 12 74 - 587

~~!Jfi~wb Hears) 365 :524 3. 5s,

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

:158 8:2.3

. .... ... ...

. 50

... .. .... .... .... ... ... .... . . .... ... ... .... .... ... ... !!9

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

. 12

1 :4 lilde"Ohish. R .Ow 11 .4ii .aaz ll.oewa,iii 33 1

thassion 2,109,319 59 .642 29

1

26.077

unno(huarylandAD.C .) 21986 'S 24

.,a (New sheW 2 :91N :94i 2 419 89685 672

iS,455 twe") 2,641,293 N546777 68:046 230 19

Philadelphia 5

2 A

2 73 1.

Polidengh(SMIf 1, "3 949 1:412:158 12 .7 7 1106 981 31

Richowerelffirphria) 2.074:08 113 :1 015 552 4~3:gfifii N 119 178

24 5 291 aybfiri!npM!!~ . ... .. ... .... .. . ... . . . . . .. . ... ... .. .2.41~180 2 .W 234, 121

I'M 231 1

137 32 1 .412

sushatiOssings.) 2:1". ~'63 "M 2,036:BQ5

015 1

2:,

Birrourgairej baris 1 :211 :113 1,250, 2~3:1 36 Coluesso(SoAdatChnifil ..

:321 1 .153,34 2 4252 46 43 1 .451

hQ1 1

.) 38' 371 72 U 0 (Ster(b)

4'0

.6 J.,7a 127 11'

Fruluse

G-thentilleath am) '2

. 974,

:271,1 18A

17 93 78 "

2,20 .47D 49:27S

S

20 M2329

cl) 27 50 1 14:g1.1 1 45

11

3.854

~k-(M..Il* 768.1 4 .1 748,4BO e S

Aelfifishill. (Saw I ') Sears) 2.5271561 220ll 2 .421,548 7 519 11 1 .5al

UtdoRwk(Ar' `2 2 137 38 040

.971

HsO.H .U.

710,436 5,257 1,701 75

71 1 581 "4e 2 :'731 30 268 2

' ' 1 1

. .186 g.J i

-ui,-) ~:M :16 ;: 63 205 12 08. .... .... ... ... ... .... ... .... ... .... ... .... ... .... . . .... .. . ... I I .. ... .... ... 11 iiiiii- I

C.MIR"I. - , - - " * -* -- , -* -' - , 46i I I a" 163 gi i

curidustaitsfire(Ohnfifiser) 1 .71182 "M 11 :716:3011 34 430 184 le 1.563

Chnift d(Sese(Olansins) 2,149 .

559 11

3" 1 9M .3" 2 :1:1 43.:200 296 20

DIMAUJIMIchown) 3 .180,539 20,831 3 079 66 68 897 30 25 2.889 1 .8

. '61

,

9,493 .165301 33,386 1 1.731

findusibeigir JIM-) !

:',',! :'4 11

to 71

22 856 3

7

Losainlile (UK.") D9 536

M . .... .... .

P Here bnn!IngIn.

I SO 4

.. . .. .. .... .. 3..T . .... .... ... ... .... .

14.195. .. .. . . . . . .. I 35s .

11111grarealftip I a . UA INS I M 10,163,igi 2'4~7 :1111115 1,27 129 16,M

AbwgWH(SouthDakOM 214 :070 002:285 205 2'~ 1

469 4'a 1~ 2

chicaugai(Sen(s)HI 3,034,749 26,481 2.12 171989 3,STD728

Drahloines(sures) 852363 10.955 2a,738 1 96 899

460 2 :

.157 203:29 ' :4,38 23 64

Fargo(NorthDausista) 211

H,~mIM~m) 238

:

. 370 3 226 581 7S 586 :375 25 2,

339

lififissausawn nocannan)

1

.599 664 14, 1, 537~,34

3S 322 1

34

496

.

Ournedualati(bW10 420 729 476,062 12 .427

11 3 ..

.) 6,511 1 SJ

.LWIH( tMosell 1: 652 298 1.1 :135 6113 393 37, 1. 23 2,057

SI.PRUIIMM Mufla) 308:435

.1

i:267 :343 27.7W262 119 34 ' 31

51 .. . 7:213 3 19.660 . .. . . . .. 1 :241

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

.

174

10.424,iii 131 1.133

S 1.7 2 Aftexersarque(Ifinalifirohn) 475.757 3:2 460 .128 11:542 311 5 3,525

,~ :17 447924 242 25 35

~n(S.(g)W-) 1,85 010 137

Chillere 1405:963 '1,728 - 65:55' 57

1J :.212 19,592 2,153,6511 524 223'~ I 3,3M' .079

Derwer(Doessraft) 7,:2"42 9,607 M 346 30934 117 5 "M

4- 11 1 i :294 127 3 H-bown(Ser(q)IOres) 1~344 : " 111

,

:1,4

' r '3

SW 0

aslationacifty(oldideares) 121.1e'1:

:, 29 13 98 M

54 i2fi 14 31

pHWMaJPVbH_) 1,136.092 9,193 1 .099 .4" 28,598 7

S.#L.u "Y(Utalb) c hation) 109 477,127 3.558 460,3 19 3 1,535

w.h .( 751,940 8,250 723.8 6 7 6 1 9 82 13

Airchorip(Alaski) 172:U.11 1.587 154 :4M2 6 :.21 13 1 315

~(MW) 201 689 2

am '9,

.1 a 19 - 596

M..kd Linhall) 388:285 :508 373.616 9.629 4 283

Legannalirgual(SM(s)NOW) u 2 Isell 692 4 12 24 15 2,ng 969 1 392 1, W , :21

127

LJON-Des(NonaNi) 413 :845 3:2271 398: 34 0'.710 52 ~O,5

Los 2 523 4 0 mg., (S"Wifierni :547 621 25467 1 430356

Pchbund(" 284 :03B

9

:942 1:244:764 26,160 269 7 2:1

Sterling Oregon 1 .

42,574 M 190 1241

420 070 122: 171

Sankshas=aWlealow) 099, 3 53.554 444 37 1

.

946 1 ,

S.Hj-(S. Joel-) 7W:'O;l 15, 1,073102:0&3%2 53205 269 1.05

1 .590 .497 14,-2 ",24

.

98 49 560 17 636

4 .91

. .. . .

U5.nii ii 139 -ilz

Plainsmen 62:6M76 161 46,030 16:406

1 7

3

647

. 144 4, 750 62219,331

2

. 4 1 1. 439

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

onarew 6~' . ... . . . . .

Gabolowissid Sah'ill'tabered.

U

. S

. GO.- &MIBATF

Earrhadinearrioncedfilitaff"'

,hounwhine'lashiline"Offind" 545, 545,594

Tend . for Miami M shareare Man

JS 788 11, 1 .818 7 :75

(a)(Dwiturour 38,612 90:047 '4:325 :083 31 .2 1

. 11 F Hit, 4402,221 39 737 731 103 890

I run 3 33:694 35.a27 . "1 1 1

197 9 so 1 019 .,M 97:

:

C

S:114:100

351 836845 29 15

I'd)))l N 9

294

169,

3,914

05 'a

.939 30.248 52 61475 330 36 3,647993

4,08 242 22.447 '21 40W 336 24 4

,

847

(1) Perionsybrian a 5 1 3

956 M 0' oil JOB

(OTWIS .443,071 45S70 5.237 .432 151 .314 _7736

Table 7 - Number of Returns Filed '

laterrad haterserequirbanaldhoritta, slabors

ndaMerum. States requeseried bysingle

difirthasMal Mind arearreashasse ;OHNSIM

beersurnsishoweartbothenotbabI

Hicludany

T .I. firulandual

hourn fiennutban

(1) (2)

Estimate d

His Hiluenry

(3) (4)

essnoreed

in Partnership

(5) (6)

G.Mari

incoonla s

(7 )

201 .714,631 112.492. 16 35.188.2. a 1 5.. .... ... ... ... Pa'Ta . .... ... ... .... 6.3, 4.310,771

5,'I'M',311 "am 124.240 2110.276 TnIm

sossany(See(c) below) 799.835 1 .046,417 330 .802 ~4 11 3 4,1

1 1 1 4

0 JJ:2

An fista(Macre)

SW 988

Z 125, 2 '4a 1:693 P44'6

Bribrion(likessurnifinalts) s,403 403 2.9,10:707 1,.71:'31"5 123.734 37:963 3Ul

BMak1yn(S ..(,)1bwMn) 12:.114:111 415 1,082 32 1,5 9.196 39.707 179,123 Ogg Be

':4'57:0'50 68 '3a

.4 4" 0"33

Buthila(See(s)III 3 .7 86 50:'4 7.947 2 4

aunifinglon(Visherant) 530

4

29 261 . 6 ,7DO 104 :24 7.502 4,245 13,11119

HIMIMM(Confirectical) 3 62887 669: a 320 32

44 655401 53.777 '11 :367

'4

:1

Wrourtaso(Seeb,)MI-I 4

.

260 185 1 9 1.897 759721 12 0611 38S 50961 17~ 607

P.Marresuffislawtuarrefinfire) 11002: 22 550217 82 329 '12 3,47 :0 a 7' . Mg 21:4"

Phinfifirrice(Rieftishard) a 7 .515 473,788 153 .44 14,432 3,583 6, 188 2

.

31S

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

hourbonlMaryfiencI&D .C) 4.643:629 2,609:750 815:43 13' :1114 11,626 41 147

7 138 846 814.693 1.421,41993 a2.00S 21,M 7034

3

Nersoulk(N

Philadelphia

.A

(Sea

.")

(a)balm) 6:3DD :337 1

1 45 953

.32 14 21"1

`2

1

:141 :177 a, ' " ':6'1'~ 6:6108 6

:1

PrIthatifirgh(SO .Wildri.) 3 OSJ 1 939402 2 :113 52 2 44 128

: :

7

Rierriond (Virginia) 4 2 Bal 54 $49 752 51:,71 12660 38033 96911

"'I"artgoon(Defireart) -W .573 3271 5112 ID4:934 2 Bi 3:475 4 :564 10 :575

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

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

93' 3-66, 71,1" . . . .... .iiji i

knarn(Geargia) 1..2:' BID 778 664 948 34 94 l2Si5 12:111 1

6 mHOM(Austruns.) 2 7t6 . 1 663 199 3 2112 "

'

:,71 'a I 'k,

am Still 323 20:

ol :

Cuthrobbi(SoOMCionsini 2,469 .972 1. 37~.,I I4 76 18,45671 47.77

F.Landhindue(Roddifis)

Sit,

2.6 1,111:31 68:4 20390 33 214.SD4

- '137 a26 9:M 40

98

Grearrhanow(NoiliCarolfina) 5,093,807 2,999 511 858 73 730 :. 4 US

annion(lifiestrassopl) 22 235 .821 12.377 3020 12:253 21

1:"

:' -T Ifil~l

.1fiselfini"IN(Ronds) S 113 3,M2 11253 29 63,052 1 34 BM 076

a:', 3

,

UnUeltock(Arefinfifies) 1,67 572 ;5119,0 311,141 14.66 749 13 140 877

N-Infie(Terniet 3, Mg 498 129 127 Se U , 33367 32.69 55.5"

ifiewonabin,

(L.~_) 2,

all : 1 68 :640,420 .3 .289 20:

1

U 6:7,19 le.02 72,71 5

iZi4aiiie ** * * , * * * , , , -, * , * ** , ** * , 'i~ki iW - ;, Ii.in iii

. .... ... ... ... ... ... ... .... ...iiij~~ ... .... .... ... ... .iiiii. ... .... .. iii.iii.. ... ... ... ... ...it~iji~

CiH.n.I(Sn(d)bMw) 3,626 :541 2,169:094 655:963 63.591 S2D6 29.0115 59.748

CA~d(S.(d)~~) 4:115 2:1:111 61 63.3ag 597 3481 69 age

DMII(MIO.g .n)

e JIS :421 0ea

685 4 122 112gG46 1 577 75 11 : i3 596 56 0083 149 504

Induarbase firlindifirs) 4 19 $73 2.42,469 797 . 'a 60:52 US 25124 80968

2~ 21 1.491.363 4 ...76 30 6539 !:761 2D: 12 47:"a

p r1firsbing(wenvinimi') 1 .1 7 688 ":' .66 4 2t2 .OU 1 322 3,175 9.296 19,766

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

4. I. 8.. 0. 09

. ... .... ... .... ... ..iijiii. ... ... .... .... ..i~~ifii.. .. .... ... ... ...i4i~it

26jii iii

Athendifinfin(SchahDatiole) 588 :471 303:850 125

:1 11

'11.204 1 096 1: 57 9,652

Chwasort(SIMINIHM-) 7,018:84 3.969 .941 . 95D 40 :262 J Hit 165,220

Deshkoiner(r,a)

2 .

a5l 663 1117:1 13~1~004 4474 1151

20,

623 " 215

Fargo(No~hiDa~) 562

.

564 2'a 574

" "

:41209 'S74

5'.6 1

Helem(minters) 346

:131

, 1"'647 7DD4 7.736 J" 172

MitissuAbar("Morhan) 3.948 7" 5.233 2,219, B 440 778 700 0121 1502' 30,511 72,164

Ornahaftbrablat) l

.aM

.535 718, 909 284 :,53 17 "SS 2.90733 29§1

St.Louis (Munfiand) 4:ID9 .035 2, :21 .141 ~1 '2

8 8 ll,l 31

76 -481 08 31 211 so 1

SI.P.O(Mainesolls) 3 588 .939 990: e7a. 116

45

685 9, 607 34,438 76,114

S ;hMrQ1hi1d(S.(Ib)Wlow) 2.Ml. 1.313,15111 5115. 228 33.470 7, a Ia. 391 31 .452

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

shoushist Neamind.) 1 .092 :4"2'6 - l" 'J, 0 19 :'z" 8 67 3

:1 11

3, 886, 405 22

841 2 .271,501

."23

45,159 j 178 :531 61 :154

ChIMH .(WYD.ie9)

389

. 50D 1 99 So 75,423 3:115 1 a 4 a

,

896.4 1. 1:11 a97

0.11fits(Strefflthoo.) 5,S42

. M

3,070 856 83 77 7 291,36 879 109 232

Drion,(Crilorad.) 2S25

. 657

1 .518,409 509.516 33.994 9 ,241 32 , 74 360

Houston (So M list") 3,183. 814 7M 47201 11 7al

le

. 159 31, 7

.

0 2 L 5~."6

2,369, 5 23423 284i : :678 4468978 28 N 21~87 M 4612 195

Phoeorr(Amons) 2

Sle . 1

. 556 .1 96 59 '80 33.1128 7, '5'

27,"' 60,

SaftUke city(Uts

1 :118

Wichnafl"""') 2

.964 655 '075 "7 17 16:67 3013 15.617 MIN

.068 ."'

1 . .

1417S 211 695 17,BD6 37,743

. . .. . .

... ... ... .... ... ... .... .... ... ..T.... ...

.. . .. . 091 .057 . . . . . . . . . .. .

.

. .

.

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

34 .353 sa la .*iii .iii T,Qzg.699 3411 Doi

Meetings (Alfirainst 494:646 307 .808 52.882 1,759 580 1:~254

Sherrodum) 753649 4DS 103 4:113 7.420 1 "1

1

. 810

Hisholoo(Hassaff) 964 86 535:?85 1*17 S2 1 am 853 1.112 23 .166

7,1 11213 3,977 70 1,41:,761 594 L. ; .

.

Ibiton(Ses(intranows) gg2 . 13 72677 125 .458

709 5734322 1 7 '1 GO:

a

L.Vanallkhrodes) a 7

604

2 .658347 - 22 .11511

LonArigisesi .)He-) 6.100~ IN 3 7 1,088,118 67 1 :1 .334 .396 22 . we 74,039 19, 1 36706 a

PMHWMI(Orapibb~ 2,41g.320 2511,240 ' .17:3" 39:323 10.81 542 456 11

S._MLOSsa(,)oH_) 4 163,917 025 231 31'920 553 41:1

5

SanFraretS.00thean) 2:':"a 1 : 5 601,952 43998 12

egg 30

204 44,090460

699 3204

- 50, 66

SifilJose (See a) below) 4.101 25 . 2" .489282 91 "a 31 13~ B54

Searthr(Washeiguen) 1 4 .135 .1 Be 2,212 .296 .2':I a 1 1. 3:92'6 11 . 9 35,54762 7 .619

1" l*.*0*T7**83 9**

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

i'aii . . . iiiiio

Pu-R,

Other

.

1 .380,797 978,00 1

376 :2011 99,781 306 as 23 I'M

:11,10,32 818 213 1, 269 22,23B

TMIS to, Maine an Shown norre

(a)Caldom"

Hit Illinois

i

)N-Y 'k

o)(Hon

j0pernitypirstra .

(f)TWaa

24 :1 :taa 1,3 .2110 :~01 1 W39 241SU 72 .718 269,478 428964

. 338961 22 1:843:817 152:420 47:12 1:413 1 96 .:672 15

. 031

.

92a 8:21 al63,739 2

.

8110 45`1 217899 ~g26 27 $25 '55 915

1,961 4.999 .713 126, 980

20~

893 63,903

ei 6 214 5.481 .945 2 98 63 2 79 14

64 7.163,171 1 .95 64 47 2 :0'773 1S

'

.2 212:216 12 .612868 9.03 i : ~

24 25
Table 7 - Number of Returns Filed, continued Table8 -Number at Returns Filed Electronically Table 9 - Selected Information from Returns File d

IMI-I-.1 lagionland districts, .1.

and Naar India. Stands ralarbarobsed by SIMIS, EMNI.Vinedit EIdannot Edidibils Soloo-noll

dst Has Subboad in dariddheads: totals 10, Eson.. Units, Was orgaribilturs W- Elzboadooks

(10) (11) (12) (13)

M I

..

4

. I. . 0. I..

4

.

.!!~11114,4716 483.6515 10:17D.150

.. . .. ... . .. .. . . . ii.ibii

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

.

27 .125 4xi si 639'2 186 M v 598 1.3410 009

Mi"(S (C)MOW) 488 1,712 252:624 4:511

9

:520 7: , " 75,M6

Auguni 289 oil 168,524 3,149 4SD6 6,910 44,5M

:-d (Massumuldnal 2 7 1 :13 65 4 : am 17:683 35,610 15,708 243,537

-Wn(S.(,) Mimi

711 ~

:5213 7892521 7624 31,227 13,491 278,240

787 452931 1 " 2 12. 23 "

M

B~(SM(C~ N"W) 1

4'055

:2

Bunington(Vanniand) S5 367 .31 12696 :' S " 24

Hationd(Conswicticarl) 1, 532 ODS 447 338 9,3414 n,496 10"1 693 .145 167,228

1 : :

I

Winthatudi ('" (,)11 2454 1 292 927 94 21.989 47,817 10.064 301,621

266 934 155,685 2.597 5.308 5.369 52,865

Prondifince(FUNNI11111d) ... . . . . ... . . 3D6 659 134,054 6 .721 3 , 093 35,946

. -- " - ' " * - ' ** * - ** , --* * , " , , , " , - " * * * ** , * *

.

. 1.1116.. .... ... .... . . .... .... .... .... ... .

MI&AD~R.gi.~ 1 1196 3,733 SU " 501 164 .$U 75.1197 4,nil

Buddind-NarIMMI&D .C .) 1 :40 "ll'I'l fiw:ml 1:961 30 .143 9,35) '223,498

N-Ill(N.Anw) 2,651 5:1 1,040,340 12 .932 as 23,470 371,187

Phit.d.hu'd (S. 1.) ths-) "S'. 3991 804,333 15.938 SD:1'32 17.970 218,985

Pftbbgh(Sft(a)Ww~ 654 1,711 438,945 8,544 21,373 11.815 100,633

Richursold(Virgini kukdddbgddn~~!"! .) 3,319 712,11M 10 .814 23,312 11 .462 225A0

.. .. .. . . . . . 113 525 86,261 2,3 2 3,241 1,930 25.540

a. draft

.

w4iliall

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

. .. . . . .

2,4311 Z5 .

.

n. '657*2 131.4'33' 153.781

Allanda(Georgia) 1,007 2,699 729:46IS74 8 :413 19,3D6 18,962 259.698

Burnorgisionnuktabanno) 512 57~:7g 411 ~,4:12 5 :081 097 1.11

1 l`:'

2:71 4

Colundi (South Camara) 3 5 SH 4495 :U2 g411 609

I"Undandate(ROH")

1

614 :~311 863976 7.963 21 209 402.963

Grearsbono(Noblin 1.) 1 :274 3 10 7 602 1 593 19:462 23

:T 11

:635

339 669: '3: S

.

896 2 4054 081 461 11.416 "7 1111135

Joubonnnis(Roarlda)

1 ,

484 3,531 8'5

.

24

'0

. 159 18.864 17.763 341.379

Utibellon,k~Arkardson) 307 993 256, 782 3.522 5,295 13.518

knolinnift(laid-) an 2 143 ,:11 "3:1 1 :21,1 ~.4:1 :412

3

.

42S 722 5 1. "65 ~4 4 W.4"D5

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

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

4,71111 Vi~il

11

74B

"n' 611,544

113jilli'

Undibrod](See(inbela.) 921

990 11338

N56 415:4'29 10,084 074 ;31:1

Clavelond(Sed(d)DIdill) 3:,11 63S:447 12,784 1,24 'a 675

Debrift

(knotnigion)

ONNM) 935 51 a

279 37 971 152 15.929 141 24 784 263,M1

656.451 13 .300 17:407 25:025 127.362

LinjovillWarduckj) 497 UID 377.50 5,4116 9,32 1 88906

Parikerthou (Wasturgibb) 216 561 172,201 2,961 4,6 1 5 N 7 S 31" 34 MO

... .... ... ... ..!R .. ... ... .... .... ... ... .... .. .... .... ... ... .... ... .... ... . .. ... .... ... . ... ... .... .... .... ... .... ... .... ... I I .. .... .... ... ... ... .... ... ... I .... .... ... .... ... ... .... .... ... ... .... .... ... . 1 .

MWWMR .gion 7,393 21,452 3 .1112 4" 1990 140,221) 187.324 979,gsa

Alkessider(Soldhoodubta) 1- 622 IDD:029 2 :041 2.196 7,963 19,500

Chickwo(S.Mbla 2,3D9 am 930,37D 1 7,024 44.1

` M

303917

Donald- (1. .) 766 1. 599 347 9116 11:409 17 63:902

694 97 29 2

.

Fadvot"orhDahota) 2 12:400 71 19 , 301

Helesda(Mondooka) 1619 737 12 9255 2,44859 3,922664

7

. 370 42,940

hifladawkid,(Wholusin) 7 3

.

642 575 1 175 21 327 22969 128 26 B

85 1. 215 , 1

:5 6

0-thkaboanks) 484 300 ?'n 1 98 19' 19900 : 45068

St .Louis (Mandurl) 00 2.554 604

.227 11

. 975 J.

041

21 . 090 1 44 , B35

sl~ Paw (Whourinsta) 121 4067 517843 13 :1 20.652 1, 153994

:352 322:359 623 9. 744) 505 RUN

sindhavissillwart 012M 21111 3 6 0 8 all 5 6 11 0 1 4 2111 107 49 5 1 6 74 2 2 1

Asbutuadou, (Ndra MaIdw) 220 511 163:n4 2 :'4'1'1 3:686 4 :792 58 :839

Aurstri(Sealmob.) 2,977 559231 ,347 ii 05 14 .351 259 :737

ChwhiroulwyNning

1

102 SS4 67 :830 :320 :387 3.056 21 072

Dallsol(Saii(Miallm) 1,418

1 7

:1 1 ' 70 22.550 2555 41 :11

702 ':'1'3 '42s 7:512 ~~3:1 12 3029

1

DOZ(Golorad' I ~ 1 " 92 1 27

3

H

i(SWO11,11.) 657

2,1

39 4.,

70 5,

254 514 10,125 269 797

Okkads, WO~) 664 , , 558 345,

-

5,494 5,435 12 .792 12 :140

Ph-I=.) 790 1 661 376,13 5 1 714 156:512 1

145 SOLSISIOtivilfts') 569 22 2:4'35 1395 a1 : 65 go 66 4

WichdotKandaus) 595 647 315.044 6,011 10,210 12.530 91,660

. .. .. . .. . 12.311.2 18.353 '4,'M' -:1 4'' , 7*6 list . .. . . . . 1,76101 1,22"B'i -i iltilii4

Abiblorw(Alosid) 127 65 .7 . 1:495 2:1 32 2:591 46 .219

nalliblio)

hoddd.huft"i)

Uounaliflood(SaWbelow)

'Wolo(Nakidi

LosArg0NS(SeS(s)be1ohv)

S.nF-cd-(S.(.)1N.I-)

13 345 1 255 1 .1134 3243 7 34 .252

2.330 1:106 126,048 1,988 ~:74S ,:'4' 70

: 7

"

491 2791 919,914 12.190 33

.

74 14,168 430160

2.202 127 :690 3849 7,992 58,497

04 2 598 90 357 .

"1

13845 36 .839 10,583 405,258

1 506 27 361683 160 394 148:112

. D9 782 1 :

2

483 2.2 563 : 9:23 ig US 14 135 63995

1 , 652 1. 806 3 79 , 230 8, 362 17593 366B 186866

Sionjona(Sest.) .1o,a) 1,12 2

. 461

618 .776 9.34 n : 75 1 :356 :120

935 2,205 589~434 10,111 111,391 32 .SU ~12,~91

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

...

i~ll' W-3 * , ii i5'", 3',339- 1664BB

Narthilift is 66 203:SS3 118 1:179 96 4

Oth. 599 302 13,382 475 367 3,243 162,10:1101

Total. tor knorld ; M ~ abm

is) UdN blind.

(C)N- duk

(d)Ohib

(QT1 142

07' 1

384 069 52974 130,348 56,910 1,545,399

3

:098 "

.:M7 1

:2":'2'

23:647 14 181 32353 382 95D

5,440 14,583 2 .315 :.2,71 43:412 1

.

:-

43:262 771 :951

5.496 "'Oh s 22~860 45,412 29 :,7163 3

4482 2 M 1,243.178 2 W' 29 5.

61 . 5

319,618

3,016 a 738 1.11 2 302 47 .149 50,D58 935,012

Inill'idual R .-I

sennolosid.1.11domas 1936 1907 1988 19119 19N

. M , old Sul'. 24.814 77,612 U3,"2 LUbs

.. ... ....

S"23,242

Albany in

9*31* 74. M 211 AU

3:327 10,692 34SP

Abounds - 2.445 15,660

Boston - 11,15, 55,334

so in 13.304 3601 6 95191

. B,adungo. - 1 :546 6:5113 Word 5,446 47.76a

Ponsiboub 1:g" 23 W ` it. , - 12'109

B B 'a 14,4 rodli

7 11

l

.1 '3

IS164

Manhattan ~,211 42,670

N rk

.

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

Bourbons

.608 6, 12 319449

:5589 61 :DD3 Philadelphia

Pittsburgh 4260385,103

Rininkord 8.913 58,503 60,639 1 20 : Wilnudgion

9 .166

AICIM-Nnal -

674

MIS '0* si,

.

iiii

... .... ..

. 5

.

2

. 0 ,

Ad its -

.8. 7. i

CoNnibb 1ON :111 FortLaudard.i.

9,081 69,655

a9t; 092

11-skii-111aI I 48,720 157,623

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

. ... ... ...eri

Burnurgiourn -

.407

28.813 47.150 110.585

Grabrata,

Jackson - - - -

1,953 16,376 123.386 142,943 251,058

45,758

LrHI R N 6T352 .k

UNIN

48,029 143.207

11.0duar, 81.447

. .

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

imi M,976 153 .4m 26,im* - - *lii iii;

Uncidnat! 9.157 25,976 60 .558 61 .265 10552

Omit it - - - 20,882 82,192

nation - 51.582 136678

Indianapolis 62,036 32 .482 161 .324

Loubvilla 30SSB 43,902 91,466

Par - 7,322 35,594 .kenburg ..- I... .... ... ... ....

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

lbs ilunXity 0 440

Chicago - - -

5,450

12,471 166:019

Des Mon., - - - 35jel

6114koklis 440 5 .450 14 . . .

Springfie SI d 304 67:840

Lo Is

S, Pa 1 ' .40

AWW

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

ri .113i 141' .766 474,204 Adusbus us

Austin 2'

- 35 .424

DaUld

11bodd, 17,578

; 70,532 91.1.5 20"3 23 :111

51 .4118

01daddinauly

w U -

w

.

.. .. ... ... .... . 7 .. ... .... .... .. .. ... ... ... ....

:: 45 T2

.

.

. . I . .... .... .... .. :.~ .

if~~ a

HORDINI, I - - 10

a 10.5112 43,342 225 042

:926

Lag noWguld 1 536 120 48

L.,= S:462 30 1, 16 S..F-.-

'

:' 17 11 a

San 1 . 10,592 31:141

Owdw~ * * - * , , - * * ,

abardson, 1,404

igi'ilii

8:873

Awwrage U3 6,222

Boise

':'

~4.:l

ch-br. 4 721 3115

D-r

Fargo 408

22,018 52853

6 :647

K,"a 3,192 11,162

Wined. 3 .615 14 .1185

0- 2~343 12 .491

'OZ Ph"nih, 13,704 19,142 47,998 45,7G2 66 Sm

ftriand - - - 19,087 31,311

Sm - - 0,593 12.312 14,759 30,062 S.ftLak,Clty :: 1,1:170 2,:11

Sedid"

. '17 11 33 1

807 n :87 6

.97 * 8 - I , 0 ,4, 0

thoolad . 1907 1988 1989 1990

Fiduciary 2,165 2 .165 73,224 117.144

Schodu K~l 24,770 24,321 336,244 745S61

3

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

41.01DD 238, W 460,509 500.M

. .... ... ... .... .... ... ... .. ... ... .... .... n. .... ... .... ...

5500 5 C 128 408

5500 R T7 572

5DOC/R

D.Unk-und -brourbilk .1972

CISINSIPIP.dal 22

.4million

C.~m.. Clurtak. in . 1982

windoo.filk C.nldb-. D U-niond publadidit

'ki .666- , , * - - * , - . .. - "' -

E .baidlawban. Retonnus D .11iniscISI-6 Rftndsh3uW Rehund Whok traded

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

ll .emkil.b S6 .5 billion 7.7 billion, S4.4billion

Dablon Co-st. Sin . Igal OCS) .0 1986 Wln~

C NI.- R.hurn, C-1 am"'

Childsoapsoll(CS) 827 .952 StillIfidushisfirdanal

d*M(NFO) 5118.803 S320,7 billion 2 .2.1flain $1 .1 Nunn,

~ndnidu brasher Blaboass nboduser

I. .-unts fil.-Urd s

I

.

ii.Y~4iilon- . .. ... .. . .

Table 10 - Taxpayer Assistance and Education Programs

~ISHm Talkshrus 1990

Wilia . oil or Ski

Tabsphlid, justushing, tal.

Corrosionshad ~. .3 M.,) .) 515~084,399

;71 955 !SIk in 7, 03 :542

Fidnista li .... .. .... ... . .. ..

FOM add PUN catkins disuibuidd 3DO.ODD .ODD

Forrins and so bloatins ulailhone orders 5,792,290

Libraries, banks. Mas Sorkhod

doldloutumn wous 6000

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

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

Stands

C-~ Soo

24

i a

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

OU=r=kkkddud 721 .539

7.3

VITA I TICE l;=".`Sbt.d

086

Volundinds, 2

.948.4

1

Studuts .,IN ord-tarnfing Was 4, 79693

sniall

200 ODD

7. pralloi Inistud. Stabooddis

651

iazpini~ iisilint6i; - * -, 1--l-11 --- .. - . . - ... . .... - - !~

.

.~2

it W

f 'W"

SSM

V, tu ed ra it,O"an Lshon) S73 .125,376'

Print and ounhoor S 6,8190,310

TW%IsWn dinowspWal Proorand,

Estandided vinninvii band 20,000 237

Ow shnnuould . king No ..oil .

. 2 :655

Esoundow tax oadd-I-wvon 42,3110.0100
Table 11 - Returns Filed, Examination Coverage (1990)

Federal -...ad

Raturd,filed idi- ~I

CY 1989 g= towd.

uffecus Toral -,age

hadwhowill.iddeal 102 IN400 202.M 617,173 163,1111 833,140

ID4GA,TM: .M S25GDO 12:116 :300 12,262 138 .891 34 78

Non I D40A TPI under 925,ODD 20464800 79 .085 19 :7426 !"SM 11.56

TPIS25 , ODOund, S50 .ODO 26 35 20D 1 ': 926 7 1 29

.762 195,296 0

: : 21 38,089 74

TFI

JW

. 000-1100,000 11. 167 .100

2' ' 1 9, 1 71

:959 22:528 121,175 1:

TPISIOl 2.554 41:

'764 2. 44 294 120438 4.0"

ScalC

R

2,117 :87010D INN 1 29:384

-TG Nad 95GDO 311 12 1

Schedule C~TGRS25.uunourSIDOAW

~G." - 20,

7"

2"4" 3,4007B 49.733 1.1816

ScauddleC,T0145100,000majorner 1,464,20) IM 9,7`1 6

.

I 6M. a 647 49518

chuduWF-TGR odderSIODADO ODO 3.151 4,744 409

:3D4

1 :3'D

SchadaftlF.TGR5100,ODDecalovar .... .... ... ... ..

2

.

I

, 9. NO .. .... .... .

.. .. . 4:NS . 1:844. 9 7.2 9

2

69

2,626k 'ij;i

.. ... .... ... ... ..L... ... ... .... .... .. . .... ... ... .... ... li.ic

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

2 .11i

.... .... ..

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

. 13,227 iiin -GN

coundeaudo.todal 2,M 300 K33

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

.. .itin . .. .. . ... i:iq

Assuramorandrum! 230:3DO 3:261 3,261 1 .42

unda'950,0W 773,500 8

.

34 349 :08

950,01)(Duo'crSIODADO 3B7 400

7

. 635 Ili 1197

11100,0DOuadwas2w NO 550

: 1 00 1 10,13

0 975 975

1

MIN 2 OD

ar"MIGO 6

304 700 7i872 7 . 1 :87 2

1500,000und . 2DS:500 583 583 3.'1 '1

3

. 1~ :31

31 and Under M 2M 20D 8, 83 B37 4

$5 doll .ndh5l

I w

29 800 65 3 IN 94

sionellorelaor

Mad'

33 , SOD 6,54

6 19

47

MOnal .cale, 5 WO 1

2 1,543

33 79

1112 old 1 1

.89

SIDDIIII.M"Go" 4.200 I.R2 921 4

:"

S25OW,. 4211 3.045 3.045 72 50

Fool

16

. 900 S68 ir: 568 3.3 6

i.iIiiiii " - ' -

.. ..

q'iii", ' ' *. ... .... ..

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

6 :i4

.

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

.. . . . .. . .

.... ....

i4

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

... .

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

fm

.... ... ... .... .... ... I .. .... .... .. .... .... ... ... .... .. . .... ... ... .... . .. ... ... .... ... .... .. .... .... .... .. .'. .ki.. .... .... .... ...

11,7111, ii :;ia

G asoubdu T700 4,122 4 :1 1

aradde Snader I one 1 13.00

asteft5l Word IMuoll 22M 6 50D 2928a N :

I

nod 1 1:900 D94 1 . 57 SO

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

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

'i .i3 Gin

1 118,439:600 313 :M SIT'l 5 7 1 6 3 1 81 ~7 0 - - 84

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

41,255 i:i5

28,810.100 ii'670 2,M simi

wimmi iii i'lk

... .... ... . .... ... ... .... ... I .. ... .... ... ... % ... .... ... ... .... .... . I. ... .... .... .... ... ...

. . . .

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

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

ii - ..-: . .. .. .. . ..

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

.

.

...

.

274.ki f

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

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

i6. 1. a , 0

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

. I , 6,. 2. 0. 5

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

... .

.

. . ... ..

. .... ..

ii.

.

iii -i:N

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

.. .. .. .... .... . * .. . .. . .... .

. - - "' " ' - - I'Mil -' - , iiliii , -, - - ' - ii.iii .. -im

Table 11 - Returns Filed, Examination Coverage (1990), continue d

AMMWdM additional M and ponalton

no oullhons) .... . .. ... ... ... .. .... .... ... .... ... ... ... .... .... ... ... ... ...

odT . Idne

cola, -WIa htfice .

A..Q. . and RD-Charve

oul on, hour, dencent.

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

Ill 1 . S.Mc. A-u. R-. I .

.part, audd.. candlen. fificers .0hou hl

10.1dod'dual 3,M

""'

M 4'M Man 1,0115 3 .817 12 5

1040A. TPI ddhS25 .ODD 220 1 .2 164 576 17 .958 1,378 4,716 9 13 Non ID40A, TPI umer$25.000 103 100 22 225 6,243 1,269 1 .13t 12 14

TPI$25,000 undoMODD 2D4 233 105 542 7 .278 1,690 3,524 10 14

ToP115 000under$100,OOD 257 137 54 443 9 .512 1,896 2 .398 11 20

SIDObl,DDU .d - 1,230 135 237 I'ew 25.755 4.760 $,us 14 25

Gerald

So= C-MR

:C-1GR,2ndwS25,DDO ,

DDOundeoVD0 .030 2DI 17 1

65 1 111 1

304 1 97 1

:1~59 2 2"

:7.7 1:682 9 i~ 1 10 1

ScheduleC-TGA $1 DO .C04) and mr 71 31 1,016 27 6DS 1 308 4 .73 12 ScoIdu:: F-TGR Snder Ill30,000 `4

5 0

24

5

Scrolou 1 :964 1 :133 789 17 23

PI:I~ .

...

-

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

8

.. .

4 2 88 16.560 2,163 3,712 15 is

L

... ...

.

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

Modena

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

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

34 1 . 9. 3

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

Puohft,;;i 111 160 41 :NN 22

1 48

~'772

22

W .000urdwrS100.00) 38 38 003

si nd:~1:01 82 741 0 'i 21

."

':'"

0'0 on M 'W

. 15 1 I'S 14 , 563 23

I

MW,DDOun.rrsI .il 76 76 11

:

485

11.1 $1,11,nd S5druil 21, 258 B 24 5

s5rnuundnlordfl .1 186 4a.19 7

$10ord,rderSS 111 426 426 65.094 23

M$1 .Inund"flo"I'll ridurauo$250 .11 874

3D6 111 161,955 9

Z

S250duland- 11,166 "

.111a

F-112OF

" " 666939 3

99 .

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

. 99 . .. .174.4,18 32

.... ... ... .... ... .... ... .. 7... .... ... ... .... ... .... ... ... ... ...

. . .:338 .. .. . . 35

Fo 1120018C

ii.

7 . .. .... .... ... 7 ... .... ... ... . 7 .. .... ... ... ....... ... .. . ... ... .. .... ... ... .... ... .... .. 7 .... .... .. .... .. .. .... .... ... ... ... .... ... ... ....

6 sIourearwarsinnil 79 79 11" 1

I drafteSlonfloodo$5,11 534 534 .1. 17 i02

81

G seatfleMoulandover 1

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

.219

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

. . 1 114,534 10

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

~ :219

.... .

.. . .... . .

... 7

'In

247 20

.247 IN

M - - :

--iii -

I-ards,croftacedgin,lat.1 19.331 1.016 U3 M 62:10 1 .095 3,713 Is 15

W6 . . . . . * " * ' ' * * ' * * -i4* ' * ' '-- ' ' ' "L iii ijii. . . .. .. ... ... . .... . . ... .. ... .. . . . . . .. ... ... ... .. ...i. .. - ... - .. . .... .... ... ... .... .. .... .... .... .. .... .... ... ... .... ... .... ... .... ... .... .. .... .... .... .. .... . .... ... ... .... ... .... . . ... . .. ... .... ... ... .... .... .... .. .... ... ... ... ... .... ... .... ....

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

II.U6 I .ii 5.iii 6 3

w1adf.11P.111 - .

ii - iii iii.iii -- .. ... .. .... .... ... ... .... .... .. .... ... ... ... .. ... ... .... ... ... .... ... ... ... .... .... ... .... 7 .. ... .... ...:T. .... .... .. .... 7.1 ... ... ... ... ...i .. .... .... ..

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

445 - - -

... ... .... ... ... .... .. .. 1: ... .... ... ... ... . .... .... .. -

a.

" .

.,

. .

."andn'

... .... ... .

iii - ---- . .. ... iii. - - - - -,. .. - - - -.- .. . . 1 .526 -

.. .... ... ... .... .... ... ... ... . .. .. .... .... .... ... ... .... .... . .. ... ... ... ...ii. ... .... ..'i.. .... ... .... ... ... . ... ... ... .... ... ... .... ... . j. .. .... .... ..

Examplarldefizations .218 i

. .

. ... .. ... ... .. ... .. .... .... . ... ... .... ... ..I .ii .. .... .... .... ...

ii -i;M28 29
Table 12 - Returns Filed, Examination Coverage (1989)

.h ~; I I I .. .... .... ... ... .... .. 2", ! . I I ... .... ... ...... ... -1 ... .... .... ... .... .... ... ... ...

Inamonsfileel S_ Fisher . . Parcho

CY 1988 agents odimns come. T.w -1.9.

Indholudod.1stal IN.Mlego

..

. goo 2"'M O.w

ID4GA .M:umder&25,000 32.81 4:336 'TUM T711.11 203.722 0.63

Noh1040A TPI .hd.rt25,ODD 29,112,ODO 21.:10 193,700 39,697 156,737 0.54

TPI S25,000 underMADO 25,767.000 4 357 74,070 30.584 257,011 1.00 TinlS50,00O.W3100 .000 10,030.000 26,994 " .195 28.544 101,7M 1.01 TPI

31 ODOandundv 2,193,000 42,146 32 .661 44.987 119.794 5.46

Schedule C.TGW uncl r$25,000 2.135,000 13,092 14,053 910 28,055 1:.31

S&.d .isC-TGRS25R .M .1100,000 2.596GDO 2 20213 3.317 4 1 2 ScounlulaC-MRS100,000sholmhor 1,381,000 '7 7 a :'51 M 3~ :501 6,286 12 .7 S.1houssIF-TGRUnchooll'004000 665.000

'

. 87 5 3616 323 5.3.104' G 7

schedule F4GIRSIOD, and-, 263,WD 2 .897 1,112 5 4,531 1 .7 2

1:"~.. .. . .. . .... ... . . ijul,ad

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

. 3,193 i :12

. . . . . . .. . I'. '

.! ... ... ... .... ...

. ~113

wik '12115 0:72 12 .ni ' * * * * ' " " " ' " ' ' ' '* ' * '

2,774 185 IS 145 2:02

A-.t .Mftd 231 :000 562 : 486 2.486

Und.rSSO,DDOI 8 17 DDID 1 12 1 112 ~20

ISDADD. r$IOD,000 301 :DDO '6 83 :

.$q S: .

. I

SIDO ODOund rS250,000 525GDO 8.899 1.70 S

250 :000u or W.6500

. 2 29

317,ODO 5.296 1.67

6 115M . unishorlilnal 211 ~ODO 3,654 3 . 854 1 73

S1 so under $5oned 20IODD 5,639 5.639 2 78

t5nefforacul 28,DDO 2,627 2,627 9 "

Pon undarlsWoul 31 .ODD 1 335 5.335 17.21

S50 holues rSIODmil SODD 1:81 1.819 30.32

SIOD hisOWS250nal 4.457

1

. 862 1.862 41 .78

UM hol d-r 4.403 2,98 2.880 64.24

.

Form is, 2OF 16 .000 ~1417 487 3.04

il. a

.

ii~i ~ii~auud * '- ' ' ' *' *' ' * * ' ' * * ' ' " * i"170, o*o* D* .* ' ** * . - ' ' ' ' ' ' ' * ** * ' '* * * ** - ' ' ' ' ' * ' * - * ' * I I I *

., ' *'

. . .. .

:100 Good ' .. .7!. .... .... ... ... .... .... .... ... ... .... .... .... ... .... ... .... ... .... ... .... .... .... .... .. .... ... .... .... ... .... ... ... n:!S

Mini ii*4i- 12,493 6

:7

.97

G .-uhdmSl.U 29,000 5:201 5.201 17.93

Goodereasim,51mor:underS5mil 21,000 1,023' 6,236 29 70

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

2 :n 2S

1

. ... ... .... :T. ... .... .... ... .... . Gift '40aw I iiii 1.276 1 .23

Incoors,esmseandliM,umil 115 .504,040 336:963 542,705 198,971 1.0 093

34

: W.... ... .... ... .... .... ... ... .... .... ... .... .... .. .. . ... ... . ..... ... .... ... .... ... .... ..

34.567 3:i3

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

.11 23.335 .0110 33,515 1 AN 51,474 .6 :4

inew 50D 1~122 22

..! .. ... .... ... .... ... . ... ... .... ... .... ...

44 .80

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

... ... ... .... .... ... .... .... ... ... .. . .... ... .. . ... .... ... .... ... ... ... .... ... ...in. I .... ... .... .... ...

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

.15,007

.... ... ... .... .... ... ... .... ... Ez;iI I.US .M iiIiiii 35,51111 2 .00

I

I

Table 12 - Returns Filed, Examination Coverage (1989), continued

.0mos auditors coods. ff,.. Tomil

fi~. .... .... . ;;W .. iio;~aml;. .... .. .... I I I

Recommended eddshumail W and Whatties

Jim millions)

N . ...G .

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

G_. R-o. R... .. T.

.p.. ushms, combers a- hoduch,

2'red 291 476 4,222 11 .340 I.M 21313 10,10A,TPlooderS25,000 281 207 28 516 13,806 1,373

al

NwID40A, TPlunderS25,DDO 729 ~2

TPIS25,000under$50 000 99

94 27 220 4.240 I .ODO 171

192 257 37 486 4.145 1,473

'

TPl35GOD0 .ndhSIDD,ODO 264 97 98 459 9.09B

.0" 1

2,2D3

;0 ~3

TPISIOO,DDDmdmr 1432 9 17

S*hdWeG-TGRunder325,ODD

914

62 32 1 95

169 243 1325 21 .685 5,179 5.393 13 23

SchMuleC-TGHS25 .DDOurdefSlDO,*DO

4 .699 2 .243 804 9 In

190 73 9 272 7,195 3.591 2.1 SchWW6G-TGR$100,ODOamdow, 691 11'13 14

20 SMeduleF-TGRUWmSIDO,ODD

58 32 781 18,430 6 .767 5.

4,

10 3 13

1

5.345 957 420 14 2:

.~chisd~!

.

F

. -

. TG

. .

R

. S. I . 0

. 0,

. 0

. GO

. .

n

. d.a r 53 3 1 57 16.144 2,252 2.486 14 2

Fidn'llay

. . . . . .

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

...

..

..

....

.

..

. ..

. ...

.

. ..

.

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

in .. . ... ... ..

2. I

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

.. ... ... .... .... ... . - .... ... ... .... .... .... .. .iii ... ... ... ... ....

Arearshad.comed 399 399 160,505 28 - h ml,50,000 5 d 4

S5D,ODO .ndhSIDD,ODO 2

SIODODOunftr&250 .ODO .1

5210

3500

.01)11"I

.ODD one $1

:~3600

mil 45

.010 so

$1 me orme5oul 180

15orflu asSIDoul 129

$10ml ued .,s5omjl 33B

S50nol,mat,11100mil Z53

$100milund,r$250mil

9250milandmr

54

3 ~

1 598 31

:594 27

4.959 27

58 10.091 27

45 12.289 27

188 33.436 19

338 63

129 53,05 17

.702 12

Son 586 318

253 139,60 9

9,669 9,669 3,512,050

424 424

.166 6

2

939 728 32

4

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

.. . . . * *4 " " ' 1,

1

M"", " *- * ' "'* . .. . . * ' ' ' " "'** "' - * . .... ... .. . .... ... ... .... ..

.. .... ... . . .... .. .... .... ... ... . .. ... .... ... .... ... ... ... .... .... .... ... ... .... .... .. .... .... .... ... ... .... .... ... ... .... .... ... ... ... ... .... ... .... .. . .... ... ... ... .... ... .... .... .. I ... .... ... .... ... .... ..3i

IF 1200191;

i~. .... ... ... .... ..

iiildw~ .

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

iii

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

=eurafteSunder lord 110 i

n

Gore '1" '2'1 :' 110 GM33samuch , rol 326 M UI22 SSonjund rS5mil

I

.. an comr 303 .~?5,224 I

Gin

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

6,409 409 iiii iii* . . . . .. . . ...

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

,

same

.

t

. 0.. a

. 'unift.tonal 237 111 7.704 ISJU 1,826 2'M 13 14

E.ft.

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

!!2 7.28 9

Ion .. .. . . . . . ... ... .... . .. . . .. . .

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

.. .. .... .... ... ... .... ... .... .. .... .... ... 741 M 5,642 6 4

Ift.111.11"I 2 . a 2,288 2.033.illi 13

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

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

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

. US

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

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

Ave.q. nor and

30 31
Table 13 - Number of Returns Examine d

(By dise ot Sax and bY ImmulA-ren-, duchtchs W Me, MS.

D-haflo

Ints,mouromil

Sub-cludderS .1.

Tocil lndMdo.1 Partnership Fickidiry Comm"even cowarkuh ounderabo n

~amdahs- 2,659

... ... ... .... .... ... ... . .... ... ... .... ..i~ . . . .7 W §.#U 144

135,688 ID2 :699 ii 64S *1:1*21* * ' ii,

M16-Alemil 112,177 .915, 96 211 7

: 10, S.U . 1

.. 52

206,542 162.842

1 .

345

'S' 11

.SSB 2,065 56

Carma 32122 93 599

Madame! 30 350 "

6 425 372 :,470 :24 SO

: " ~

:S""

see ~ D91 180

S.Utinves 199 ,47 1U,V4 2 .395 263 11 :921

'

weadern 235 , 391 188,137 3,213

. 713 47

344 11,74' L290 118

ematedurtal 6, IDB P

... .... ..

4 25

MUM 192 4. 71 45 35 44 22

Adgusta ':2D3 2 2 Age

Boston 17~548

B-Shm 22622 2

11,995 171 203 2,W9 1 771 3S'2

;3. :41 Is? ~97 S

Buffew 3:956 653 44 121 1 :'295 09 19

.

a 2. 1

Ofthato

036 -1 2 - 1" 1 -

H

.m.rd 13.

334

'0'178 232 120 1.467 A 14

.wernern 25.267 111,

654

7:71 124 2

.8m

38

58

Portsmouth 3. 007 3,DO2 1 38 97

Providence

4 .

413

3 .

411 150 3 439 65

AndoverS.M.C.Shei

'0' .81 'g'SS

1 2 28 12, 28 91

111~aaffluo

More, 21

H.Dion:

.1 3089 224 41 312 215 1

11-ok 18,723 i4: ~j 11

532 2"

2097 7

phaideli, 1. 16,217 12,629 641 18 1 , 312 208 20

Pittsburgh 13 176 34 13 176

Richmond 17':2'11 4:~'! 336 20 i:;D9 93

Namington p ~3'0 2,638 23 6D 54 26

.h "aSe cSCM,r 19,D97 J9, 097 .

Sou"nould

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

Aftarti 11 239 23. 57 312 29 1,743 274

Bfirming.

:736 10 369 104 10

14

1,138 192 3

Columbia 9, 197 7: "1 30 2

ForlUddingal 28,514 639 56 1

1 56 17 "0 Granonst,o 17 ,

429 11

292 12,

079 250

2. 1,201

1

84 4

jaiddon B. - 7.

"' 1 01

4" 2 -

J.tkI.W 26,715 20.473 IN 24 11556 541 23

Uttallec,

R.Wo. 13

771 75 16 481 17 3

:13 103 8 1,234

...

N-Ortion, 20, OB9ON

16

. 23 75 17 1,310 159

AttardaS4rvicaCanter 7.243 7.243 -

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

. !2:711 . ...12,773

.. ... ... .... .... .. .... ... ... .... .... .. ... .... .... ... ... .... .... ... ... .. ... .... .... .... .... ... ... .... ... .... ... .. . .... ... .... ... .... ... . 7

Cadebrall Rghs.:

Choduareal 25,W5 10,553 1" i63 :522 ;50 is

Ch"dom

Oamet

22554

26 :008 S': 05139 338

213 09 55 9

26 2 .6017 343 3 2

1401 379 54 1,24 416 4 Uainve

Penedebur

.

:

S 218 143 11 all 127

. 331 3,42817 92

9

Con nodel 21

. 499

6" 21

..g

.

kii~~6;iiiW' .. ... . . . .. .. ....

. - - .. ... .... ... .... ... .... ... ... .... .... . 7. .... ... ... .... .... ... .... I ... ... .... .... ... .... ... .... ... .... .... ... ... .. . .... .... .. ...

AbSoMen 2,297 1,752 32 2

Chicago 33061 19,357 9 .4 2 .622 181 13 - 278

Deshl SAN 20 39 6 16 43 752

7453 Won, 2

1

Ha- 4

.3 17 20

:0" 1

:2" 23 11. 2974 26 -

mitand,

Omi 112

IO .S , 3" 94 32 992 131 38

. '47 21 363

2 :7,87 19 J

~

P'.U 1' '6 MI 2 1

12 2T7 '7 10

So S~2 0 31 ~'13 105 1,711

MiNd

1", 13,715 13,715 7

.993 387 29 M Its 24

sdedahda niiiw . . . . ... ... ... ..

Anbadu US 4 :113 3:11 30 304 `ucotn N 114 501 .

54

100 4S w 2D5 Cray. 3,025 2.30 22 - 144 30 -

mt. 25, - 623 74 3 111 380 12

11,13 430

1

4

:018

Denver 4

IS "'

295 Houston 23*3 19,

20

399 52 1,220 128 11

Oldanormchy

Ph- 1

23 104077 29D 21 1 239 5

5:89 1 408 205 N647 1117

. M 1: S 102 ."LUICity

3 866 76 3

440

'

7 Wkh 131:41

7, '3'

204 21 OD9 142 3

AusleServiceCamer 625

25,788 25,768 - - - IIS25 -

wastenailbigion:

k.h. 556 4 :1 299 41

Be . 4

: "1"

775 3 15 6

: '5

21

H-IW 3. - 2,333 31 18 325 1

Laguralfiguel 41,2% 34, 819 656 39 2,490 261 13

L.Vlpl 11 .493

9

. a"

54

13 339 75

2

L..Mg,l 52

.

al7 34,"1 703 31 2.504 280 28

Poreand 9 675 1.10, too ~j 667 98 2

S.--

20 42

dl :.1~71 5D3 78 092 9 1

1,,,-

20, 7 25 21

1, "1 1

29 13

S .r'r- 21,'14341 7 .31 413 24

1 .

430 74 38

Saw,

"

.494 13 254 55 940

1 7S

14

Fhoun .S.-C.I., 26, 059 26 :07469 - - - -

Table 13 - Number of Returns Examined, continued

(By these ot our and " triterred Revenue hail-, ifistriche ad other terad)

Estate Gm Ernploy'non't E-do g

U..Pt Enmemal whuff.11

unmemn pL- own

!AmItedS S 11.798 41 .258

hild-Ablindfic 1

141 364 6,4ii i 2 .D27 4,190 2

South- 1

:507 131 3.097 2:239 872 4,661 -

.701 259 15,346 7,019 1 , 626 2.959

Cumbrai :425 176 730 762 1 :741 .1

' :.2

2

Medieval 64A 0 91638 ' : W ~3 3 10 :S

soutmaeut

1,

214 1~2:921 2 210

Menem 2. 402207 286 56 14 . 2;' 16 . 2: 6 "1 2

I narrational 149 2 40 17

Al . ." 148

Is 665

14 3 Augesta

Boston 436

- 1

89 2

418 343 1

.129 221

Brooklyn

8 o 256 68 791 500 -

1 - 594 2 .027

= 8

dington - -

21' 1 ' D101 '43 63

3

421 170

Manflomen

ponammum - 162 1

857 125 360 523

P-Idecce, 232 2N

Andover Service Center

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

Uld-Allsafthe R.ganc

BAMO a 385 35 249 116 072 4,661 lateral, 399 39 463 Sig

Plundeugh

Virldbugh 144

a 376 36 wo 91

758 7"

Riclemin 203 15 894 27S

VARrungeon

-

55 448

P"JadelphoSeMoCerner

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

.W .. ... .... .... . .. .. ... .... .... ... . ,

Agenda 231

Burcengloom - '

40 198 1,360 1 .626 2,959

:298 567 -

Colombo - Sol 641

FintLiholand 454 53

. . Greenegm 236 50 2,W

234

941

J. n - - 454 307 2 Aclasm vine 235 29 3,112 583

LtW,RW 1 14' 531

Nesting

W-Omem, 336

. ii 52 1,314 1' 117

34 1 .215 738 2

kampsenn"Certan,

. .... ... ... .... .... .. .... .... .. .... .... ... .... ... .... ... ... ... .... .... .... .. Central uglar:

Cum-au 410 72 1 :.112

307

4.762 5,749 -

Clevere, 6 364 52 2so 1. 278 34

DMAR 332 23 2 :50 1,236 21

himanuipwAS M 27 , 501 504

L-dursville - 1 .462 -

1

. 362

peft" 2 674 448

Cin -11S.M.Under

.. .... ... ... ... 7 . .... ... ... .... ... ... .... .- - ... ... ... . ... ... .... ... .... ... .. .... ... .... ... ... ... .... .. .... ... .... ... .... .. .... .... ... -. ... .... .... ... .... .... ... .

Ab it- 63 9 197 47

Chicago 4S3

W.M..' '05 1'22

1,942

879 976 1

OS3 2,542 4,310 - - I

-

Fargo 3a 17 229 4,334 -

H.1- 44

Mi- 1 79 1,256 5

Decide, 1'

20

12

260 1 60 3

0

724

1

. 3"

st : LM 32 1 .453 ".21

St Paul 179 `4 1, = 1.087

Springfield 13 23 1,065 120 KenaiV SinvicsCiandur

. .... ... .... ... .... ... .. . ... ... ... .... - ... ... .... ... ... .... .... ... ... .... .... ... .. .... .... ... ... ... . .. .... .... .. .... ... ... . I .. ... .... ... ... .... ... ... .... ... ... ... .... .... ... . ... .... ... .... .... ....

S.dh..d Region :

Albugue US 22 4 07 129

A. h 156 11 1.813

chinverm,

39 6 325

I V

Dan

Damer,

. 322

~29 20

47 2,674 ?Do 2,210 5,713 1'3

H ustan 29 5 ~ :04'1 1 0 ~ddl ~83

1,131 - -

Ow.hermatuty 70 58 1.632 1,464

phown, '39 19 937 32 3' '2

saduk.cty

- -

a4 26 7 No 121 44 1289 $73

So nS-Center -

S-,C-,

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

Anch . 9 - go, 21 0

B

Hovulul 2'

.i. so 5 Sag 163

- 131

LASIUMN19

t

., Veg

.

el 297 39 2.93 415 4

L.iraAngd US 11 OD9 1151 - - - ~i 209 26 2,166 0,331 6

Penland

1 S - - an to 236

62 39 1106 583 -

4'

91, 45 B

S.F-- 317 14

1,

.9 '45 -

sah

Seem

.ld,,

. 153

207 31~S

~ :426

342 2

663

F.S.S.M.Cenon

32

33
Table 14 - Additional Tax and Penalties Recommended After Examination

(By does of 0 end by Whonal R- go-, Mirithts and Mer

III th-his 01 dollorre)

Ub-cirepronS

T.1 IncMdai HNWry Dorpornon hoohaft Eetf

!!~Ihhgz 1. 22.281,310 4.234,472 102,!74 .13,533 .08 "-3W .. .... .... .

.:91-T

* ... . .. . . ... .... .. . . .. .. . 1 '75'7'325 675~38'7 40,351 i

.i~BiBi ... ... ...

.... .... . I

.

. 154,566

Mid-Aghhol 1

:480 "g

394250 8,760 875,020 "0 69,959

Sontuhh'a 360 226 7 337 :282 733 1 1 ~31

935 556 034 N, 1

:1

Centel

Mid,hon a52

2~ 37U4: 11045 405 3 111 655

515 548.158

M B

2 093,925 324 1 :21 3

$ .a- 4099,235 1 .011 .488 A 015 836,234 4,693 3 '1 944

W .. 3 .877,596 1,121,541 9 .M 2,484657 2.043 1 as

I on-behl 7 7:096 - 293: .. ... .... .... .... ... ...

. ! 1 7B

Agony 12, 71 15,459 62 90:108 2 16,287

Mot- 3 65 -

B- 433

N 6 84 M - -

.

"'

.217 2,360 295 885 29,05

Brooklyn 317, 095 101

.

B,nfew 322

114 - 192M 337

. 881

545 236 :513 12

6,

O 265

HMord 1,426

.'Ung'.

4,921 2,575 - 15M - -

:622 64 711 467 329:gia 64 20'1

h4ehhotte, 74077 163:388 X600 1,40 372 13 82,51016

Porthhh.th 50 739 3'1 :"3 3'~

94

'11 ,

P-lodence 12 21'2 6 80.295

AnomrServiceCenthr 32 ~r IturrenS.M.Cong, .11425459 - -

M"o~i~ Wig

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

M to 351,305 W.928 237 191:112 29

e50 .995 117,285 31 "1

34

2g3' -

;B

Pheadelp to Pfttslh~,gh "'97,8558 67,973 7.0' 97,42 - 20:0311

Rith-d ~12:122 40 3DI 371 63,421 145 4,416 . 53 9M IDI 1 11,942 W,.ihgWn 145,877 5 1 0 :574 11 721 -

~hi. . ...Center 42 .... ... ... .... ... ... I ... .... .... ... ... .... .... ... .... ... .. .. .... .. .... .... ... ..282 42,282 ... .... .... ... ... .... ... .... ... .... .... ... ... .... .... ... .... ... .... .... .... ... ... . .. .... ...

- -

. w --. .... .... ... ... .... .... .... -.. ... .... ... ..

Ohnning.

Cohirnbia .

F."LUM.We

Greenstrono

jw]30

~hvll .

Long Roc

Nashmil, 4

.0hoons

413 :'11 109 727 77 211797 2,236 32,615

7~ 27 W:672

3, J.

:8M 11 -

46 :5" 2~1:11 - is " 6 -

314 47p JB 90120 IN :621

28 541 57 "i 11 1 668 .642 1 201,261

101 295 3a 5DD 1.571 59 " -

217 :035 123:121 300 65:.07 78 11,591

12

:11 23.123 - 11.710 18 -

117 197 52176 27 298, 222 .0,16 - 13.790

55:651 9 2DO,3D4

6 30

. 395

56 190 56,190

. . . . 22 :486 22,486

.. .

.

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

Contal Region:

1 .203 145 56 277 13,265 202 M 867 876 591

0"ond

Dennot 798

541 :529 59:902 61 397:663 4 :90

642 95 126 307 669:831 6 17

findieniond 158 :8" 50: 868 ".B 63208 1 999 11050

LoWWO. 1 30 32 19 1 :1 154 $7 . 590 251 -

Noinerso ; 4 113 18:567 54 13,259 - 2.238

On 1S.M .Cente, ~1.' 03 61. 103 - 7

5342 2:11 - 1102

Chimphr 1,117124. 250 :123 3221 77 B - 3 70:225

D.M hes 76,870 2277 613 41, 1 :1

339 -

2 1

For"

Moreno 8

16 .166 8:278 6 4 ."S 1 06

2 9 3, 86 1

.

mi~ M 107 33 A' '217 I'lDi 274 .32 4.029

annefte 130 M

. 11,116 266

St 4W

112 .04 2.598

."6 3D 75,M 269 289. - - 4.648O

$I : P..I 491 .747"0 47,953 4ffl5 414,

Be 1 S

. 351

Springfichl 213 129 26502 189 171.816 233 4.224

Mh,.. S itecate, 55 : 1R 55 :110

. ... .... ... . 9~. .. .... .... ... .. .... .... ... ... . .... ... .... ... ... .... .... ... ... .... .... ... ... .... . . .... .... . .... .... ... ... ... 7. .... .... ... ... .... .... ... 7 ... .... .... ... .... .... ... .. .... ... .... .... ... ... ..

Shergereent Region:

Noun. 169.007 15,545 ~28 384

knothn 230 091 1",976 44 J1 :577 1 '52

Ch" .

4 :405 9264

- 511

Dahas 1,2~ 2, 947 337:734 20,9021 N I 4WT 22. I(T7.161

D-, 194899 802 60,276 246 5.708

Hannhan 2,245 0

Cry 296

:206 96:77601 12 1,985150 3,037 1 786

Id.t- :21 14B917 102 aG:596 0:

ph.hh 181 ~16 5 36 10866 171 137 Z.3&4

Som"Wafty 3'.457 17, M 16:826 -

With 113 .715 30, 4,691 65,310 12 17.921 1 M%bnS,M.C-r 14 335 69.4016

... ... .... ... .... ... ... .... .... ... .... .... ... .... ... .... ... .... .... .... ... . ... .... ... ... .... .... .. ... ... .... . .. ... .... ... .... .. .... .... ... ... .... .... . ... ... .... ... ... ~g!T ... .... ... ... .... .... ... ..

western Region :

&Cho 36 :592 24 :1

1

:268

Bo 1258 123 '6 5" A 14D 3265

Horo1W 30

.61 9.

945 50 10, 638 - 8

.

Up naffig.ol 77. 227 227 745 6,736 4T2 215 179 21,099'M

w1v"'. 1424

.

364 " :1Ba 104 90:594

1 .

215

LooAngd

Pordand i

1, 38 :913 34 .810 - 745 753 - 21:1

17 552 440,2~ 350 60~351 822

1.

S-nornit, 163

Winona- 847

:662 113246 55D 27730 997 11,115N2

689 Bi :414 191 740:029 - ISA2

Sen.. 330 326 a2.133 255 209 794 1 ' 23775

S.M .

i4a 163 47,487

1 .

422 94:&% 25 8,368

fi-Se,A.CW,r 69:378 09,378 - -

Table 14 - Additional Tax and Penalties Recommended After Examination, continued

(By Chun of M No by Internal Rennenue rogions . dhhHM arni other

(In thornmehis of WWI

Got ErnnWhnnt Exche

Errplcrp -Mp' W1.0,11

pion: ganlbticho phofit hintenw ...

11hri dS.W; 248,863 452 747 21911" 46,84 "' 17 650,335 31

... .... .... ... ... .... .. .... ... .... ... .... ... .... ... ...i~ ... ..... ... . .. .:- I --. . .. .... .. .... ... . ! .... ... .... ... .... ... ... . !-.1 ... ... ... .... . . .... ... .. .... .

949 94 17

:111 , 17 ': O

N

Mid-Mantic 63

:M 26

:~' 1 " '~

.1

2:' 4936 -

Soamt

Central 25

25.151 74,748 " .805 " 901 6.187 39 31

. 0 MiMM 22

64,307 26,881 22,M 5:63 41 .620

. 51 14 21

" A

44751 9

Some,hrl 62.160

~ .

:247 I 'N '14,646

W.1- 13 64 484 24,14 2,119 2:254

.655 1 :347 X -

21

I terhaternal 4 7

Merry 1,586 889

A

BCw

. M - 977 -1

.h 2,450 1070M5 329 -

B-k" 1 057 3

:71'

6,604 3.804

R,Aff.w 6T8 K629 to 92 - -

Burnmern 292

Ihottad 3.T76 6, 988 4'1 Manthaft, 6, 50848

. 642

PonthhhhM - 898 146

proOdem 66B SM

~-,S.M.Qhfter

Ind4bodic Region

Mining lj

:

:~5' 1

2' N-* 73

573 2,1 T7 4,BW

012

11 .

924

phladelp in 510 3,821

Fthhourgh 417 1 511 18.671

RO-

:,1,

2 .470

Wd"Intow 73 1. 5D9

Philad.1phlaSe-Cortat -

7

R46 : ' - ' ** ** - - * ' "" ' " ' - - - * - * ' - - - - -. . .. .... . . .. ...

Alknon

Birrongtha 4

14,946 2657 092

:M26 '2 :8D9

C.1tronia. 1 :41 3337

Fert-dad

W I-M,

,

~2' G-SbD 1 7

, J13

.81B 2.351

in,"en - 1.281 709

jao-H 491 11,301 4,339

LIMeRock 2.540 2 D4

Nastrifli . N'10 4380 i3:15a

.0aeran, gas 5:319 5,630

1,901 6,187

39

hIs S C ter

Control Region:

On .n., 1 1 821 22.772 5.635 -

Clovelan 1 :629 251:2105 6.2MI2 41,506

(M.11 1 751 a

.

M

o'07

114

Indianapo s

1

549 21,147

5

. 385

Lo SAM, - 3,181 7,3~2

Pinluerelou 1.334 3.225 2,9

7

On n.115-Cente,

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

M1, iiiii;o: . . . . . . . . .. ... . .. .. . . . . . . ... . . ... . ... .. . . . ..

... .... ... ... .... .... .... ... ... .... .... .. .... 7

Athedher, - 60 153 - - 9

Chicago 453

9 .

745 2:;911 1 .663 4,471

D.M 523 3. SM - -

Fargo 264

1

. MD 446

H

Ktonou 61 5

.I. . 3,960 694 120

0- 893 '

.213 958 .1N 1,

82

St Looks 8, ISO ~3 0

.

'

:711 2.317

St

SpdngMd

.F'rh,I go M9 M

6,951 3,078 136

we" City M.Ohdar - 7

Albuque ue 103 1.553 343 14

M in 1.412

' '17

3,462

Ch". he 86 31

44 1 7

. 02

- -

..

11~112 9 .613 5,720 230,9Z

25 :575239 3:07 B '

0

H.- I

.

14 ; 7 :'11 13,711 120,578

011ahornotOty 25 4 02 11 118,165

Pho , 896 3,594 1 :29

SablUi,eUry

M 810 3332

- :32 34 -

624

ft,t,nS- nuor

- - -

44,925-

0 denseM.C.I . ,

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

Wieners Region:

"

0.11

.

.

. P - 378 393

354 1 M 738

Horhoulu - 75 $39

too M0 TI T.1 2,68D 35,W

Ue 94 6,934 263 -

i-asAnod. 607

12~

$03 3

.

404 2 .119 5.264

ftaw'd 1 :142 2,

5N 1

.16

Son M. .2 3 .11`7 1

.

M' 7

, 94

S.I.- 2,702 029 44

Son .ine, 11 6

. 951 7

. 31

Senate 1 .815 3.550 637

F-S.M.C.I.,

34 35
Table 15 - Civil Penalties Assessed and Abated

oollare; in thoussunds) s,

Asee, someone, Nalpersonal,

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

. N

.

.

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

lhni~

Tomil: .11 .0,11thmaltheas 22.671,206 11,648.617 3 '. 7.4

. 1 .. 6. M.. .... ... .... ... ... 5.

.711. 9 .4

.. .. .. . .. . ... .... ... ... .. . . I. 7 .. .... .... ... ... ..

7*9* 3.460

882270 63

.661 1,237 .SU 534,391 16,131,292 2.925,270

Cafirromer,cy 1 "1 "1 1 781 7 6114 .489

Esomempt . 1,550'.1

917

:524 91 "~: 113 '4:3'60:026 aV,411

Falluretolday

B

. 799 408 678 292

.. .

.

. 65 a,

1400:

275 612:~Ill

BadchKk 254:1140 7:854 13 :27 . 1

:391

2 111 6 M

ftludd 1 996 53 70 879 3677.5815 117 121,88s 0

Noting ne.

1,

782,492 590.670 96:53 91.612 1,685.957 499,058

.. ... .... .. ~' . .? . . ... . .. . . .. . . . . . . . ... ... ... ... .... ... .... .... ... ... .... .... ... ... .... ... .... ... .... .... .... .

. .. .. . .225,581 17569 .1 72,710 174,443

Cooperation Ists M11119 I .zii 6i B45.394 311:1

D,Ilnqp 158,197 4117:N3 34,180 459, 104 12'4

:' 211

889

Esboddeplues 2;1 367.206 41 ..Ill 250 682 244.657 01

"' ..Flaunt,

Bailout 3,27

my Re:4 it 251,558 "a 2 19475 257, : " a T~2:b.3

224 1U 12 3,113 162

Fort 547 53 41

10

Nurplig ma 9,

. 506 43,256

740 60:'.5'6' 121 2,782417 1416

"

: 109

2,104 41 .737 11, 2 , MI

:ag3

b

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

'I ' " ' *

~T

Eraphrynnumbuter 10,411'ai i*i4iii, 1 .925,095 1,714,61M 331 I .W041,211D

Niumm-y 2513.366 95/:223 429,090 352.664 2:'094:276 174559

Fifluratoiday 4: 605 4,17:211 M 266 161 110 4 :13:~21 2

.a

9843 :'O'

:0 ".95 3~a .1

:

2

Fiederellwadelgai 2

UsIll, 116,212

. 9 55 605 381 1 6B 338 233 74 727.ODD

Fraud 174

5,940 2

" 237 1 1

. 390 383 11382 5~ 557

3

4

le 7

:930 al". 2,09190 7.851046 5:920

Exalselonal' .871 '14*5' '620* '31 '

Deten pency 131557 44.107 22:53' 2

0

13 5:'

D lfyftinq..

'l

a 26`1 49,M 210,411 42 71 Tj 3 7~"`

'afluel .pat, 222 58 20.971 56,540 17 :33 .568 166,ND 3.403 070

Fail

Bow 4

itaxiMmon,11,; 11:112 43 ,~5 .926 1,417.a 7 1 52 .359 1 865 18 : il~.433)

5 too

4066

F -it 1,222 17,632 124 519 1

. 098 17

.113

3

.6 3 1 1 li~ 7 3

2,897 492

Estalesonagiftianal 1 1: all log: 3" 81,574 8,1

lieftnesmunny . 338 73W .6 53 :54 3 692 11:~114

Fleheres, M

9.138

32.&M 5 .103 27 1008 4 :

.~

Badchock 250 234

Z8

T7 143 173 91

Fraud

helping Ii1 766

742 04

.1 299 94

5 &M

487

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

2

. 1. 5... ... .... .... ... ... ...

. I w

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

. 90 . 380 25 1

.

SM

Allable, lapap 451,5211 1,261 195,iii 1.373,in M.m (11 6

Delinquency

Fithunitopay

luelphool,

NotingMedongliddrimemon OM.

242 845 1,208 089 130 191 1,34368 112654 (135594)

:06 14:361 :205

2.720 102 305

:714 81 :656 2:647

32 2,415 7

,% 169 651

14 531 6:1

1 , .9 41 V2'

,

~a:15 2 1'4 :0MI 1 ;2 :5,236 . It 117 3

157.1i97' .921 62.346 ."3.439

Table 16 - Examination Results (by number of returns)

Addemmunateproda 083,319

Fleophospimposead '2

NoadJusphrours, proposed 173 :2" 3

holiamented 1,039 .840

Appoidualsornmestrathely . ,

M. ft

.

had

..

W

.

t

.

h

U IS

. .... ... ... .... ... ... .... .... ... .... ... .... ... .... ... .... ... ... .... .... ... ... .. ?!

:407

Total

Table 17 - Examinations Resulting in Refunds

(E.pludog did., for ehards)

N..Iol Ampleft-mosemsel

in, untron-weaddr. )

pomades 47,269 189,351

Fiduciary

239

314:434

Compulthoss 4,924 7612

Estate

J..

Get 35 521

. 70. 09

E.Noyman 601 1,611

E. 1,943 43,644

laim," 66,652 69**5'*,79'4

Table 18 - Information Return s

19M (in muh.p. )

Imposed . - hanutived

shipM

Pap, 5D

.,ill. 967

.Toll

?

7

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

Norlde, 96

2.95

Twit :91

Undiamporal, '1

", .*Nl ..* nsmirass"'d ,

Whigs, $2023:"

TOW

S3,52

3

Table 20 - Criminal Investigation Activity

Abusurnecompleemp ,

Invenstismanserifthated 529

Total-plapped 560

Poseepmon-mend. 39

eniptomentelodompamon 426

Corn,cohm 383

Sentenced:

Totallumpeoped 407

Simpenberstopmen, '271

Table 21 -Internal Audit Reports

11-thertul penpampowid

raw .talfillum,

lish nalaudifte 33

Foal laughs

1~

Sentillicnificalsearts; 58

Table 19 - Delinquent Collection Activity

(in flumpleol

Taxpayer dallaquent ievements

Tood Yield

find, bill

Subsequent bills

Additional siphon an Wipers, dellnessent atolltunts

Gthin programs

, Owning Y~nsnppry

semempes,

Domphim his

Closing Imeentory

lb~ Number or apbouni including queue~

M 11-thar M Quarm, ipappm e

giallphip Ballince of assuessand W. penalty and moment

.me hations, fiessiddisdims,

Opening In"mory

lealumbes,

Dispositione,

Closing Inventory (inducting qui

Numb r be quous appounts

It re.=P11-1-1gati . . filined

Ml-l larearan In-ellipewtheres 'sound

off..:. couppread. -.1ned

Epicureanism ladhilly

Not 0 of fisheral pre 110 filed

Notupt of Imy lumines up. third perty

liabures of property made

Neroot,liploners O'gionspedwore. Nbleccomem

&25,463.944

310,434.11 0

6 900

S 2,026

~,4;'I

3,116

3,531

750

$19 .676,072

1 067

1 :41 9

I'lal

2 .30

60 5

7

3 2

1 .114

2 .63 1

1 2

MWW4r loss

436 ?486 520

397 246 2513 524

1213 M 1 66 115 3228

ims 315 "1 947 2875

831 262 T 549 2472

754 24' 157 850 2416

613 'ad

04 477 , W9

Table 22 -Internal Security Activitie s

criminal Backgothund A-phelficir

C-atuen, mebordium im,pulgettin, Presentatio n

'Cippol 2.810, 3,53Y

Narcotics 21

-

Th 54

Bribery 47 7.

Masud 23

66

4

Impersonation a3

Fas,safterments 31

16

DM violation, 62

16

72

... . . . .. ..

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

34 1

IDG' . ... .... ... .... ...

.. .

Installation P-0 350%

Prw-='

Int"retyprogram 25 :2%

3 iiia

Fi-.W-- 14.9%

Cmensporinesomeneempappepumpt 0 .0 %

Table 23-Employee Plans and Exempt Organizations Tax Rulings and

Technical Advice (Closings)

laxpayers Fidlimmulars,

him, tor tortenholoal

&,upead Tabil sperulsogs ax~ripe

JISM T~ 14

367 355 -i i

Esampt0handah 3718 3634 84

Emplayinaplar, 580 536 44

36 37
Table 24 - Determination Letters Issued an Employee Benefit Plan s

Lelnensawnmnl

ToW

Stock McIn" Targin Poth d1fins! Mines

W., ..- bensht sns,o; ESOP host benefit . Intsi

1W11sIq .111stadws :

34 2 .360 230 B,417 55 11 .4s, 1,867 13,321

354 (198 247,480 21,911 2,897,515 32,315 3.553.349 609.612 4,162,961

0 2 0

... .... .... .... .... ... .. ... .... ... .... .... .... ... I. 0 ... ... .... ....

4

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

4

A.

.

;i6fss : .. ... .... . .

QUA 220 1,747 122 5156 41 7,2W 2,117 9,411

NDtqwlgWd 1 3 0 6 a 10

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

. . .

..

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

...

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

.

4 14

.

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

Naldwid 1 5~979 10 11.1D0 - 17,= 16.293 33,383

N .tqsdfi .d a 12 0 36 11 47

.

4

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

0 ftd 571 10086 412 24.673 96 35830 20,277 56,115

N .'aahated 1 17 a 3B 0 56 19 75

Table25-Exempl Organizations and Other Entities Listed on Exempt

Organizations and Business Master File

1989 1990

S .WeI

jl~Cawntonorpn"d underactofCangress 9

2 Thh.hoWtIcom SAO 6,278

(3, ("SocW"Ists 141,238 14 464 .138' 4119,882'

2':473

~56~Labor .sgft Itursorganscidlens 72 68 7 653

OW-fins" 13

:9'1 65

'7) .09

SoclWannowntaboncluft

61

S) .455 62 '23

FninanWbenefituary

."

(9) 99,621 1 00,32,

110) kwy Voluncirympotnes., 'orymodeliss 14.210

1") wandso N432 111,350

TWors'oft",nenstund, 11 10

112, -sn' 5,703 5,073

113)c-t".. 56

P) 14) S4- ctimiddans El:352

AftaLwInsung-cornwie,

1,1 1 .,

R) C-1 ~ 11 1 "

37

(17) SUPPI-entil ons.pWononWaild Mts 674

"7

It .)

Ensplanns,turshnIps-ont .scs

a I

(,.)W

.,-- 'ortanacon, 26.495 27,

1J

I.,

L.O .&M. 200 197

(21)Blacksunp

.

22 Z2

(22)MO-Po"'Woon""n" (23IVarstrks -b-finssondl .1.1990 0 1

(24) Tnnsts denclond In.0- 4049 W ERtSA I 0

4 IN

.... .... ...

. c. 0. 4. a. n.

onsi. sos

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

. 14

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

. . . .. 94

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

76

50111)

5 M Is T

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

521 ... ... . . . . .. . . . . .

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

..2

992.461 024 7

TaxXt.ft-cs'co, -s' 3.295 3:266

N nannnn I cna III Is b I Irus W . . .. .. . . .. . . 42,31~ .. .401

.~5.

.

Totsl ED ..doftran,1111. ijii'160 1,973,443

Table 26 - Exempt Organizations Applications (Disposals )

App-W D.Awd Minor. T. w

Sullon 501(c) :

(1) tiod.ndfUnanns, 0

(')2 Ukooclin wMs 204 W .1

Refigiom. r1wo.ect, 29790 464 10,129 40.373

(40al"f (,, .r. 2,11: 416 845 3,OD7

"bor .

so tuniorga-ftu 47

(6)Btsswo-= 2.347 46 0112 2.62'2'

7 S.,W.n --tiondish, 1,298 51 594 1

.

(,, 943

(It' Frate"Ittoelicurysodet. 38 2 24 64

Voluntant-ploInns'bentfida~Wdsoft 1,338 3 409 1.750

(10)0-fiannernsIband-y-ft., 37 3 53 03

0 0 0

1~2 B, I.Iftin-annans . 146 5 97 240B

(13) Cwtenoy-p- 243 0 44 287

(14)CmdAunions 4

0 1 5

7 1 IN 114

Corp

. covabon

(17~S."I-tIU"WWynnettbsn Mist, I I I I 1, 11

(III)EMnotnewdo,mmonostasts (19) 0 0 0 It

, W-Wrans'nignintions 155 1 41 .2

.I UGW.M-gaocnasons 6 It

4

(21)BWkIuo ;truZ 0 0 1 It1 1

(22) Muth-tnnpstyer ension pans

~23 24~ Viners assoctanonsfoossedona,10880

0 t, 0

0 0 0 0

T .,U=b.d ittsumcnitn404901 ERISA 0 0 a 0

H!k d I W co 0 n 1 . 1 son SianS atc: 0 0 6 0 6 0

501(d)WIVi ouss noa oastoli no k 9as 2 0 1

iii'i-i nI ' ' -

. . . . ..

'i

... .. . .. .

i

. . .

0

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

omptskastions .1

Oposstfl,ged"1=10stpustinflim 0 0 a 0

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

521 IF In' cespst M 3 8 1 21

. N. n

. n ,

"t

.. ... .... .i~ .... ... ... .... . It ... .... .... ..ii

.Nsno 1 370 .!~I~Mics"sildddnrrnfnstionshftrs 28 89 I.. ... .... .... .... .... ... .

TMI 654

I

Table 27 - Internal Revenue Collections, Costs, Employees and U .S . Populatio n

Fiscadyins,

Annnatto postion, -Itted

0"aning C.,t .t Poplition Tuner iI

~

.0 Whoctson, collecth,011100 (too-nd.) -U T..I (mi . R.Id

(1) (2) (3) (4) (5) 16) (7) (a)

"1 413295238 N401 .086 39 O.U 183691 513.91 53.206 3,042

)S2 450:0w:4m 99:440,839:245 0.45 166,538 53309 5648, 3,40t 53,060

1963 5DOAD4.314 105.925.395.281 0.47 189.242 559.74 59,711 3,657 56,054

54%692,131 112.260.257,115 049 191 :88 585.03 ~.131

;965 597,38i.ii~ 0'.5'2" '194,3'0'3 '688*95* 62,1099 58.217

1966 624,861 .929 128:483749,961 342 0.48 196,560 655 68 63,508 3,9112 59.520

i9o 667 050,295 143,374,al4,552 0.45 198,712 74660 65.946 3,094 62,052

968 6gg:190.304 153.363.837,665 0,46 2DO.706 76548 67,571 3.967 63,607

1 9 58,785,475 187.919.559,668 DA0 7 6 5 0 64 62

.

.

.2.0.2

i'tiio -6i 204,87 981 :159:162 1,151 :1096.497 0.45 5 955 .31 65,%3 4 .103 64.580

1971

Z

297 647 198,135 0.51 207,053 925 63 63,972 4 .358 64,614

1972 1,127.390.411

209.

~~173 1

W.736.678 0.54 208,B46 1,004.83 6649 ON 64 .115

.162

.

Z

.

W5

237 787 S, E 1 204:1158 0:s'l 211~41 1 .130.11 74,170 4,505 69.665

74 1,312.8114.661 2 :952:253 663 01 1 .269.24 78,921 4,310 74.611

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

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

.... .. ..

.. ... .

32013 11 2:1 , :712 213,55i 1 :4371 :1 62,339 4 .531 77,a0S

1917' 67 689: 519: 91 gn 0:5'6 215 142

71 3

' . 06 14 84 264 4 732 71:1

:139,416,730 0.50 217,329 1 .64 91 93:743 ,:994

'.

749

1917' !:'96'2: 1'29:287: 39589 770,389,362 0.49 219,033 2.826.61 115.329 4'giq 50,410

7.

. I. I I a lf~.276' 460,412.185,013 0 46 220,999 0 01.19D !~'

. 1 Its .7'

2,280.838.6ii 6.W 'iiiiit;- i.275.66- 87.ii~ 5,1 i'i

2 465.468.7U' BN:799.120:630 0.41 230:613' 2.631 .24- 86,156 5.110 81,046

151112 2:626 338 036, 112 5 0 82.857 5.098 77.759

627, ':' "'

0:42 23 .982' 2.713,22-

1963 Z

%8

:

M

:

840

. 24. 792 551 47 235,225- 2.666.58' 83.605' 4 .357' 79,245

1984 3,279.067.495' 680,475.229,453 0.48 237

. .

.454'

... ... ... .... ... ... ... I2,865... ...

.71' 87

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

.63T 5,327' - 3

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

jEW:2'8*3* 23 714, 8S'Sw 9 3:1 92 254 454

...

3:841 .983,0W 782:251,812 225 4'~ 241:w 3 238251' 95:88D S 361 90,519

187 4 365 816,254- 886,MMR95 49 244,344- 3.627.22- 102.188 6 .253 SIM

im 5:069 376,692 : . 935.1D6.59410DID 1:54 NUN 3,792.1r 114,873 0.934 107,939

198 5,198.546463' 1 .013.322.133 ODD 0 51 249.412' 4.DB2.841 114,750 7,095 ;06 $63

990 5,UO.417.630' 1,056.M.651,631 0.52 251,329 4,203.12 111,854 7.459 04:M

Table 28 -Internal Revenue Service Costs by Activity

(In thoustands; ol 6ollars )

Appropriation by sclift -n I`=n =. Won Oft,

1989 Im i INS9

7 otndWI Q at PrWattknos N .1. N 3,794,064

abU P It ons 002 bcdo Is,WM0 Okm a 5,193'm 5 .440,418 i.Wir 1* . ... .. ... 3,163 .060 'i,420,324 'i .477,332

iiiiilisiini*

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

.. .. .... ... .... . ... ... .... ... .... ... ... .... ... ... ... .... ... .... :,5

T.1 as994 72.347 5D,686. . ... . . . .. .. ... . .. . :940 ... ... .. ... . .. .. . ... ... ..25. . ..3M 214,07 .. .. .. . . .. . .. .... ... ..

bectn"di- 1: 1 71 9.305 6

.

'7..19 458 7 333 1:717

63,042

37.

.

. ... ... .... .... .. .... ... .... . .... ... ... .... ... ... .... .... .. .... .... . .. ... .... ... ... .... ... ... .... ... .. ... ... ... .... ... ... .... .... ... .. ... .... ... . ~M~!. .... ... .... ... .... ... ..

P ocs. tasnawn.

T.1 1,171 1111 757 :121 995,910 1.129239 692,W) 671,659

Rft p-gand-wiccowing 4211) K38 709 427 044 401 475

C-=,..- "48"',715 578"724 255:865 278: 1 9.4

- - * ' ** ** - - ' ' ' "" * '

~~R. ... ... .... ... .... ... .. .. .... ... .... .... ... .... .. .... .... .... ... ... .... .... ... ... .... -

Tow

E-gon i

903:32 959 152 0 08 :590 :720 323240 368.42 4

:488 9495 i

:509

:042 ;:2'26:n95 i 224 42B 262:150 254814

Apoutsandwittipation 248:601 279,041 216 362 229.443 32.239 19,98

11.1172 132,881 104:653 108 .ND 21 109 "An

39 1 3. 8 1 :1 1 8. 8 -!~! .... ... .... ... ...

. .. 7.

. 662

... ... ..

. .... .... ... .... .. 1.

0.!40

.. ... ... ... . ~? :~! ". ... ... .... .... ... .... ..

T .I 3 1,590011 14 388. 67 401.&V

56D 1

;

Tsot-dannno 9- 271 7 - 59 657 1 "':'67 265 2 :1 118207 :T4 7 Conischon 58'413

-

.076 17'

.

417 640,

s-S 673

042

1 1

: 204.525

Taxnapirsarnm 3% '019 ~72. 08 M,217 241

:-

1921.'752'

I. rt IM9 0 1 . nd I It ftIs 68.1.65

. 73

. 9 N 66,322 7 07

. . .. . ... . . . !~7 :2 7 75

R.tockonsiabloobliptionsojohmi ii.977 81

.7ii 16,ii*. . . "

35ji~ 15.974 25.ii

38 39
Table 29 -Internal Revenue Service Costs by Office'

(to vio-oni ooluni)

Personnel

Int.uln-on.A .,Total colipentoolon T-1 EqWp-o Ollie,

dlebilt .11.9'

.

J)

(2) (3) 14) (5)

A Tottileft-litelloonegionli .. IQI .zW .e7.,

1,M.617 387,698 44.055 596 956

NorthAftothe 613,358 500,988 10,658 ::.1 1 . ,119 :411

ftd~Anlmnfi 471,121 376,758 8,133 6

.

su,unuit US:W 525:382 14.750 5,564 99,939

C. 1 .1 426400 MI 7D6 0 493 4.569 69 .511

Mimi 462225 376,261 10,778 4.541 7

. ~

5.0-t 722:922 5U,AD3 16,497 7.182 110~1140

W."I"

fin 453 57 477 15,532 6,577 89,867

R.9 ulAppuls 135: 792 1214 .735 3.529 2.629 4,

889

,ugio Co . ..[ 98:930 87.664 3,291 2.11" 5 .177

'"nallospedien 54866 45.908 3.469 3 1 Q

MintoratiUMCUMP n9Cwur 40 194 22,5117 272 ;:M253 61072

DeeraC.-oungCe nor 70:756 48,373 979 2,764 i

a

64 2

S.R.rowelinineeliftswoolou- .111-

7

.

. .... ..

. lielle 11,443 284 .77?

31 , :.117 .328 15.16 l,51F 2,113, , 1 1

4'

go

11,11,1AUM,

southeou, 1,::' 134:0

04

3

2`1 ~

:4'28 18,318

Cend.1 52,979 12.207 1 .946

1 .

1 664 37 1 12

Mid-t 52052 ", 1

.

438 1 6 37

:2

"

sooin-, 2:119 16,137565 3,467 2 .43294 57,903

W.. . 94 .025 39sD5 3~463 1,087 49,670

C.01drictifirecto Officalliell

!:!Il 71 1 1.1 5 7 3 3 1 7 0 A 46 34,11111 M.,:g7

NodhAtlen. 10220 :1 411 9,147 16:1 1 1,.1,273 11*,:~7'

AIMIY

An- 9

786 893 624 2 2

. 372 7 7~,l 31 74 IJ20

Boloon 67, SM 50

:, 1 ,

432 1 .407 ~4:57"

Broe" 74, 9B4 58 .090 1 .169 391 3 44

Buffalo 41.

'17 32 U4 "2

117 7182

BU lon, 34 .912 .ggl ` 3:913 231' 702

:,12' liartlend 28,363 1,023 177

AUtntufflen, 104 264 87 476

1 .333

14 27

Pollinniouth 11: 1 71 8 :1 4

..

0.",

Nowden. 274 345 94 . T ~j58

llonunlACS 690 69D 0 0 a

oult,10ACS 617 617 0 0 a

M.MMnAGS 883 983 0 0 0

NoMAttent" AgWount.11M

Mining 454 418

lad-S.M .Cent., ~00:967 81 .385 35B 1 .4240 3617 19 9 9 1 307 818 1g,.800

F?

Midiolanbc 4i*i,136 362,iii 6*7'64 5.204 3769 0

Newark

ftladi

Potitioulgh

Ifiellonond

VAIM411"' E. Dietrowflonclot.

,,, oon.0i

.e,,ACSSft,

PhilaulphiaACSS1 e

64.918 58 .940 1 : 49 654

66.753 61 051 1 .553 846

k:iii i6611

45 454 7 37763

:468 6'

8' 790 7:2M494

472 102 1

34 3

533 383

702

1112

24

0

0

0

411

1,232

330

49a

0It

4 :

5 .303

4 mi

3 :04

274

494

1,473

370

;31

50

Mid,I11tentleflingionotental

. 4 g 3

P training 4 4"

g.9.. ... . . . .. .... ... ... . . .IA11 13,5125

.

S ou :724 511 578 1

Adant, 7g013 6772i 4 2091 1,161 8,037

&-ng

.m

20 :11 1".'

zolunitia

1,

68B 277

Fl, Uud.,W . 56,239 50,

Gnineonstor. 34 .725 J.ioeoli 13, 7

advoewflu 62 .

LM ROnA 14,815. '3'

N.Shwee 45

.

330

N.w0,1e.nl 35 .967

SDMW ~egonn con"ited Mining 523

Ateevali-Cene., 107,570

M.Phi seri-Cents, 90 .540

All-Ai 7"

Aulon"116ACS Site 1,217

NnNftACSsb 1.049

6D4 no

51 55 846

IM3 654 3431

.816 1,267 161

12,578 31 to 719

53.862 1 .419 429 6,720

13,202 V9 75 909

37,640

1,

146 481 6,061

29,611 M 2,095 3.369

0 433 0 go

94.629 409 1,524

82,342 248 445 711, 008 .805

1,296 25 0 5

786 1 0 0

1, 217 0 1 1

D49 0 0 g

P.r .n I

Intern.111--olf ., entioe-on Tnwel Equennn~ ft.

ostAndo'negicn, (2) (3)

Ili

(5)

sonducaft.

C.nt,M 373,421 329,589 1 54 2 .905 3Z381)

Undrintil Cl 50.336 44 .149 1 :299 640 4,248

C=d 49.142 4393 1 .557 145 3,509

71 .863 64 :0317 2.146 410 5 .270

I.d.upolo, 43.4W 37,4111 1,8286 21 4

11 20383 18,700 78 34 07a1

11 ~590 10,109 603 173 705

Coopenni,eAdonnistrei Suppo n

Unit, Indoemoolle 51 0 0 0 51

Coopennow Adminounione Swoon 85 57

2 2 24

Cooper U"`=n19rzM

Unit, Cin.nneti Supoon 520 321 2 1 111

TillielryContioloiteProcenongConter 799 'to 71 7 1

MIMUCSSAo '69 0 0

C1 JACSS118 58 589 1

Induoup.hACSSle 585 685 0

==M11tednal g 1 163 0 .1 0 782

"`ur

121 .866 108.345 3 14 1.1~F 12,075

I

Mi. dweel

.. ... ....

. 173- 3*64"2'11 1 .11 1~1 5

Abenceen 4

:30 1

C, :321 217 ~0

.9D 1.,232 g2 9M

2 .

180 241 1 1~11

oulil"Inee, I , 1 835 630 7~

:4 1

Zoo 5 :, 5203 296 4

838 6 296

.

Henna 7 .335 486 472 5

Mill-kno 30 :OD5 28:63 833 120 2,414 ; 3-

onnon.

14618 12843 454 1 13 1 :~11

K P,,

46,905 40,938 1,301 70, 59

,1 38 49 33.950 1 .145 7152 624

17 :0617 15 245 711 64 11 :

.7

FoSp4n!,, . thlitilionClift. 7,345 5 11a 35 27 1,457

0

Midwest Region Mining 46' 420 0 49

Kanous City Sorince Center 112,017 99,4 346 39 762 11,470

T=C.pu=P.-gC,eee, 745 "612 111 2 32

N Foeooo~oetory 1,902 483

1, 114

1 Be

Coomenive Admineenetin, Support

U "

. Chluvo 2.510 773 120 30 1.6905

Chicati am an I

St.LouisACSSno U2 0 1,

642,803 572,iiii - 'ii Ok 'i.*ii E.131-

Alboq . .M

. '

:' 8,873 401

59 ix,

M.n 14992 41 :11 1,411 30 2.785

Chat, no

5

. 955 C '05

44g J2

311

Client 115:~1;41 1 11 2

1 ,

4. :711

43 :592 329 191 3,441'2

=n 72817 63 .204 ~ : 1 32~4 1. 12:121

01,telionuCity 33:799 30 .39 130 094

P-n .

29 .152 " 730 168 2,36

SuLeaectit, o :8'2'5 387 '64 M3

W ~hfte 1.11,42 17,01 6DO 16 912

Tr-yConIplarnbConler I sm 1.698 112 lot 9

Da]WACS&I, 453 453

DewneACSShe K93 8" 1 1 0

0 D

HooloonACSSone 1 .178 1 .178 0 0 a

01iten .-CoYACS 0 10

S .11 1..th-til.gin .zolectineining 6D4 MotinUM. on 86.077 '14 :1 509 10 10,115

0go,nS.rin.Center 131 . " 257 804 Net Ii 96

PontionComplianneCenter 38,W 36,735 191 134 :58 3

lonenowdE ."Inelonsyet"'RoOll F 26

13" 12.054

631 11'

.

:75'2 7,755 37 1112

5 H .428 5 3 1 6 72 1 2A 9 5 4 40 .19 7

Honolulu

Ltigunoilfiguel

L.,Angd.,

Portland

"'Veg.

S-.D

S .fSank.

Stunk,

SarFoonwooQualftyllewerw0fiffice

Clow"

.e i_Ad..inistrotI.Slililitint

MuuyCoouW&N-,&"` Geller

F-Dulebt.donC..,

SoFnentuceii

suffli

LapenelignWAGS

Sit.

,owneylk-ACSSM

F-S.-Cenn,

Westionillegonowendonedni

12 .160

00928

110 :769

23 013

1 7 M

31,4,

53 .943

45

40,647 , -

2 . 131

34

63B

4 0

a" 305 105 886

too, SM , M I 74:102 1 :11~3 12 4. 'o:311

2015,914 451 '2' .138 698 200 2 .D47

31,625 901 157 1,131 9 U'

4' 72' ' 1

4

11.:~`ll .g- 1,427 V4 2 . .4 '132

.,7 29D 3,310

2.7D4 27 D

0

2M 34 2 15 213

6 1 0 1 1

600

.97 79 g 15

3 .952 3,350 22 122 458

1,106

0

~15,7 157 1 g, O~

1 61 7

136,168 In,= 629 1.535 11,642

545 a 466 0 79

Table 30 - Internal Revenue Service Personnel Summary '

LoulonandtM

AViningetitiotnine Nion.W.,oplolnee,

!!?lttt~ ... ... ... ... . .. ... ..

1989 199D 1989

8-1.1oull I ~11 111,621 111,425

pinnunern 1 7"1 1

:1

543 11 960 114,494

T .moonery

J .gii~ I

i :642 93

7,7115 1 N.0-1 office 7 :

.937 7 762 . 14D

n4gloneilotletes' 107.565 105,35D 1054111) 108,m

6~ , , , " , , * - , *. . . * * * . . . . . .. . -* * * -, 39 . .. .... ...

35,914 38,149 37 .gii .1k

. .. .... .... ... ... .... .... ... ... .. I I I - _

Coll 1 13.470 18.034 IT

Ct

Itsr.M.. 8,105 7

10.365 10,433

.601 7 7

9

:' IM

:878 . 10:93 1

T. 1

425' 1 **"*9 i,457

Taxparru-SpIeculefts 1 :267 1: l:" 1415

Towrle.-Mounw- 2. 622 2." 2.3al :1~171

ptninr 3, 606 3,730 3 .11~.

. gg

4

Ennifin 1"; iiju 29.998 674

R-

.

. .g.', 148'

1~... I

:' 1~ 350

T..udb . 3 321 ~.3 ~ 255 Z953

. .. .. . . . .. . .. . . 11 . 0.2 1

. 0.

.2. 5. 9... ... .... ... I. 0.3

.

20

.

. 10:271

en,niveliou, 2,573 2.423 2,5112 2

EPIEWederneals

1

. 529 1 .429 1,491

1

:462

On .1 1,D44 994 1:011 967

Ai i

. * i.8-13** 2,9,1,7,, 2*,9*30* 4PW otficers 1 ~154 1.274 1 .279 1,2B4

Agnieftennift. 114 212 221 232

0 .1 .,96 17 1 , 317. .1 :4 4

Tiulxo~i * , - , , * - * *. iiii *i,* ciii i.iii;

Smelagents Cut, 2,996 2,546 2,943 2.794

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

.. .... ... ... ... 1 i 4 . 8.

1~",l 1:447 1:462

6; diac~

Afteago-ownfloe .

11-nesuelinvuld

Connel l

Inspection

liffieriodinum,

1 .6% sell I.IQ

367 t, 13:,1

2 :2'SD 842 2971 35

1 .191 11254 1,249 1,31

GIN 640 656 659

Table 32 - Chief Counsel Tax Litigation Cases Received '

CDINI C..

T

.

.

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

itN n Relund

clue sonellca . Tout Lffioelho,

4:1 34.2" 49 142 ~ :123

41N~ ~4587 34 2.1) : , 454

1987 "

. 23' T`

:,. 4,3,4,96 1 08

1938 12,249

1

.451

31 . 1

,,~41

1989 IZ256 1. 31 .700 54

1990 10,693 17,682 .,V1 1 048

Table 31 -Appeals Workload

N . .ftk.Wd Ounnui d

N ..r.t .-I N,mft otwul

iiii " , " 4k

. ... .... ... ...~i

IT . .. Inind 41,842 42,011 23 :11110 11 07

fleg.1,,-r,,(.dW1NTEFRA) 36,4a7

3g~

., 18

34 11:438

TushellonsumiudingTEFRA) 3 .993 2 .1. 4

,

TIEFRAreginkarwork 455 419 I'll 402 175 202

T

. E I F. H. A. .W.

. I,

.

ne. h . ..

.. ... .... ... .. .... .... .... ... ..F... .. .... ... ...

ItIqlatedodby,goennuort 47.446 39 .945 U,m 27.101

Ri work (indwing TEFRA) T 31058 31 .665 19,274 16,391

EN

shefters (e,d,dingTEFRA) MOM 7.567

1111 9

.94

T FRArequilinInink 205 223 47 130

TIEFRAMenefte 320 370 95 151,

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

0 .... g..d

UI=rwor,(.d.do%,TEFRA )

TUsJuft,M(,,ndudn,gTFFU~

TEFRA .gola,work

. h .Mn;

3.227 3.591 4 .013 31 :06

81 80

1,413 172

2

1

4

3 a 2 32

40 41
Table 33 - Chief Counsel Receipt and Disposal of Case s

Pending s, Pending

ChildCossidnel Tined .1- Od. 1 . 1989 ReD.Kned' Demises Seld.30,1990

cilsolosil Resimentslongneediiny 5,295 i'sw 1,092 5,793

cinno-ses 2,014 778 M 1.993

himmonscas 305 113 134 284

Fell Inneiloses 0 M 116 170

- - - , *1 1 - - * - s"2411

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

to$ - - Ibegod. 0 661 661

Disdowneent, 0 50 50 D1

Onfierienceneens, s 0 1110 ISO 0

S."-ints 0 10 in 0

11,1321 0 5.9D5 5,905 1

Units .

itel nedindession

0 9 9 0

Presteirl 0 24 24 0

Forest M 0 323 323 0

9!~!. ... .... ... .. .... .... ... ... .... ... .... ... 0

.4 4 0

Tol sellonel office

.0 7~1166 7,196 0

Moslem

Wide, 0 32 32 0 '

T.,lefi,elvehl" 0 117 1157

Units-, 41 1D

C.-W-niss , 0 12 12

S 0 0 25 1 0

Cononenlo"Imseteldes 11, 0 1

Lagislathei 0 23 23 0

F-m lintotmo-Ad

Noon dijit'll 1101A) 0 30 .

discontent is

0 12

:2

piction, 0 2 2

Manuel

Ond.lestitneed, 0 1 D 'o 0

F

Gth

.M.-

0 0 9 53 62 0

iieW s iW"

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

..1 6. 3. 5... ... .... ... .... .. 0

g,ul . a

Midessionfloni" 7 .623 11 .5511 10,942 8.240

Desclosse. Dows-mil ions 261 378 470

ubgsins, FORopinkin 15 so 53 ill12

PrftqA. opinion,' 393 1 26 508

FOIAlifigibm 46 66 40 12

linnsdiyActillinvion 16 1 a 17

Sid""7217fittiond 2 1 1 2

Section 7431 Witnesses 45 59 81

Mission Mention 11 35 41

5

Aped"ingifilon 28

11 15

29

FO:AnqMM is 11 10, 236

Assented, 740 1,01(es 896 g

Piseneirildneditserts 2 2

1 .. .... .... ... ... ... .... ... .... .... ... ... ...

2

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

Todel 1 .743 1,852 I'm I,ik

G.-ILge Adsvistatedeses 52 132 122 62

Been- Unwmedgetsh, seftneene. 11 4

1

7

Gnernameartiftniften 184 g A 210

Di Undiskilselmiloonmensaidon bond. 221 290 7 13 ?6114 250

~ntsertgtenpsscttos 57 154 1 27 81.

esegeellito l

Modded I 1

3 7 3

21 22 10

congenot, 48 371 357 62

D,wD',Wp-. 26 5

20

Movessined. 11

ill 412 417 136

Chfidsupportl

noofte'det"t 3 7 10

Forhodets, ISO 569 674 M

Feessal"Fin,10-Act 3 5 6 2

IN- 125 159 115 166

C1.1riesdoliftfien 309 211 24

3

:26

Efill . 0 14 12

ftsesidemelisda 7 32 33 6

Conflictefirsonsest 4 11 13 2

Lided,orderrened 54 209 2D2 in

Equed entriploydreent

mixonersity 16 78 73 21

FiXW,Wdgfflor

,essin,initellon 16 73 70 19

Assistant

ChWCd.. .. I Typesodmes Od . 1, 1989 RMW- D'sposed sept .30.19,90

WissellLegill FedenlAdOlsoryCo-fintes,

S.M.. ACI a 3 3 0

Tortcledes, 3 20 16 11

Ginessleseed 12 1511 157 13

Bvlsmt~ 1 1 2 0

E.P.st- 115 262 254 123

R .-loosereenten

sonsomenrell M s 0 5 1 4

Dal

!~ I

almordless

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

0

.... ... .. 1 1.

4 3 1

1~, .11 n!gis . i'l I'M ill 111 T7

2

un.emptselliderld-ne, 1 1

Gnins-edistsitnen 0 327 0 Mornesernin, 27 22 31 is

UneeniADynneretcomonswason 2

15 15

2

Undertsistilprent . 1 7 7 1

N

In , 0 0

.gM- I 1 1 3

D

Centisicts 20 48D 482 18

DinectomPsO.

Mooliften ... 170 2 9 249 249 17

childstommononots6litit 1 14 15 1

sensible 4 30 34

FederalTodWim,

Mion, 2 21 2

;Act 0 44 40 4

C41 SCID111101011 7 23 23 7 0

Ellhi. emotiel 193 90 4

Genet

Russell

ofintendst 3 123

M g

121 2

U. inpinsonnel 24

176 161 19

Eqa~sdnnploynnen t

mini 7 4 49 2

Fiscal, nedletor

2 105 99

I'mismAdvednyc-entes

Ad 1 19

,

20

'e-oldendest,

,"i'meents

Tortelerne; 292 290 240 M217 4I

Gannsemnert 7 767 M I

Oselomocy 3 471 473 1

0 0 a 0

Resimisinnessison

"!~?nlndehnt

widda-Mu

. 2 22 22 2

be . 1 15 16 D

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

Tend. Niiiii,!~!Otsc! !i! 3 112 - ?!

T.1.1 .11 negine, A

Gel 2

14 .4-10111. 1.757 7 .015 6.913 1,853

.153 3,287 3,127 2,313

Llopmen Chadenegginkmv,,ee 4

9 8 5

Modell bodildiddisent 6.260 6,933 6,971 6,122

Chaponl2lonsiMptaw 94 a

chiteete'l3be.torm,sen, 4,324 8,618 7.95220 4,990

lemourtcysot 40 173 169 28

liendisolomMy v .75 74 88

Denoidefts; .-Mosses; 310 230 259 251

Colhoctionstots

SJU S. plaortiff) 2,015 4 :.111 1 2:1

ft is, 2.316 93 822 181

Forieledowneents so "W"' S

nentends;

T-seenterep- 27 10

4,755 8,254 6.606 4.40320

Dis,IonnerejOlAgore.ey

198 M 645 169

A dv i s o a Pi nims 1 654 7 1 62 7 1 8 8 1,6211

41.168 40,487

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

5 97

Appossocetes-finediable M 61" 425 2D5 6

Adeticery-es, 11 W2 563 M

Othinmatrillo,nd

.1-. 6 190 179 1 3 7

Tow,"idiiidi- , " " * '* " iiii , , , i M- " , " '1'*Dl**

silinsiiisn~i - - , , * - * ** - "' "

. .! ... ... .... .... ......... ... .... ... ... .... ..

Nwiftesel am. 24,M 42,264 41 .504 25,459

Pending Pending

Table 34 - Regional Offices Caseload Report All Cases

Pending

Redon Des.1,19119 A-ined'

Pending

Dismissed SM . 30. 199 0

NOMAtlarind 13,786 1 261 9.50 13.52111 Med Allende 1 360 1:602 8,805 10,157

stitittentst 8802

1

C : 1 651 10,780 8,673

.-I 9, 052 003 8840 8,915

'knessn't 9,8v 8.567 8,782 9M2

13.923 14,407 14 .086 14.24

N 88.BT7 23 .494 24,294

Tonaliegicens 5 s D68 84.296 89,433

Natemal0fifics, 4 .063 13614 13.997 3M0

1 nisifinild 1,557 1,344 1 .535 1.366

Ii2i 9 ,4,472

Table 35 - United States Tax Court Cases (Excludes cases an appeal)

(In to.- of eddies)

Pending Od. 1, 1989

R cennso

Deded .

Pending Sat .30, 1990

Table 36 - United States Tax Court Opinions

Prensiling wily (by theadde Ins)

0"01.-r

istedgeneenons'

.

4111 . Co n

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

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

litimenot

intended. Dennnesed

62,432 M,235.207

28,003' $17 .086,083

35359 $ 5:984 :039 $1.600,586

M :076 $33455785

.

sn'.0 . -

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

N .M.f

- Idedouts DmftW

1 0 37.036

,o :,"' , $31

11,90, 37

:31

326 11393 .199 " 5

Sursenstry Publethenfinionseninglien&

mileholdniess, legunelesest, minions

19 89

Totil

N =or 179 192

..276 . .. .... .. 254 455 476

il~-*r*A *46.4 416 .1-31 .3 33 35.9

Was, 1 5 19 32 29 47 Q

P~noewd

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

. .. . . .. . .

.. .

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

.

3 .9 5 30 3 3.7 4 Doceled-Rule155 sitordeen 185 IN

. ... . - I 41A 3117 604 581 .... .... ..

S1713M

litsWonewo.

Tooslopliflons,

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

4. 8

.

.2

. ... .... .... .... ..~i. ... .. .... ..

4

. ...

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

. .

. 1w 6

Nienten 6 -1-156 151 162 1 5

i

.i 3 17.i 13

335 419 - - - - -W2 951-1M 1 .27 0

42 43
Table 37 -Appellate Court Case Record'

AMnn

Decidoinf01thain-ntn,t

D-d dint-

...

Table 38 - Tax Litigation Refund Salts'

(in lini at dohn ;

su.

Pand ng W. 1 . 1999

R-Z,

0 .

.unt-nifinnIni- Pe

-nw~w

F.Ungs.0.30,1991)

1909 . M I. 98

.

9

NU- 30. .. . 192 3

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

88 .5 75.9 65.7 75.0

Nu .ftr 33 4 1 1

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

Pe=M 19 .5 19 33.3 250

N r 7 13

7 ... ... .... ... .

--t M - -

... ... .... .. 7

341 253 3 4

D ctc.. a nucou" .... .. .... .... .... ...

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

. N in b.

. ...

. ~;~uln Nu.Mr N N,

f.t. invitts' 01,unnn; inwhis' .1-. hnun!

2,58D $614 084 728 1

863 290~287

952 120. 858 1 s o

97,608

2.491 $7808 93,513%

$1 .027 .632 3 411 1 ~308 .641,716

135,716 1 .040 426M

163,573 112 284.431

93,001 190,W9

5 569% 67.M

745 999,775 3,236 S1.783,288

Table 39 Trial Court Case Record (Opinions Rendered Refund Litigation)

D.dd utt..,

0.4 intNddntprti~INIO'

tn,ni W rtW

N

TMIc,pink-

.... ... ...

1990

D,

Id .0

... ... ... .

1989

70U1

N,,nntoer 65 36 382 "7 238

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

. .... ..

N-b,r 86 72 92 79

. .. .. ... .. 17 .i . .. ... 23Y' 220

Nu r 2 1 36 19 4 2

. .. . .

... ... ...

. . . .. . . . . . ii~7 2'7'* 12 .2

73 40 310 554 359

Table 40 -Receipt and Disposal of Cases : Associate Chief Counsel (international)

Pj~,njiing ftwlng

0 ag 11.0ind D .P.0 Sept .30, law

co"'Penentinowny 12 22 22 12

3 24 22

5

~-MWA-n, 0 1

1

Gen .M .-wMan

. 1

42 39 1'2 G

Int-i-ni-

... Gwnwlnnnnanntd~

27

I a 0 1

31 25 33

LMnswitneo

wMr,5PtdtWb0nPMQnn,PMj~

.gnwon a 3

. 31

0 0 1

44 1 11

1

145 133

11--lings

Regulabons

102

23 03

60 49 Ill

Itntln,lWtndln-~ 17 8 14 it

T.Ing wittininnte-n-ISP 117 277 239 155

TKWW wonfi~onniw,l 5 4 6 3

L""'n T"n"n", 44

105 52 64 93

13 10

47

C 4

a

4

0

Gannalfifigationfunc an

T

559 583 809 333

.141,99mint.-n

... .. .... .. T' .. . 111.1 .. ... ....

. .27., !a7

Tail, 1.557 1 .6i 130

Table 41 Receipt and Disposal of Cases: Associate Chief Counsel (Technical )

Typ-fRIM-t-11 its

Tech W .M.

R-awling, vd-vaprOW(JUMS

N-.,tannn ;

Oning.in-2ng"ricil,

Etiningnindinn,"n

it---

TuinniWand

0-1--P-n

RnuWtion prDjeM

Ann,;nnne .ftft ni.1

I- .1-dinotion .n. .

TnInialliM~w0nm

RRUJingsift CIMM -

intmofmiomonden;iWons

speditipmom

P. ng Pinning

1,1089 I R-W oinmw Sept.30 . 1 ON

1 .853 3.486 3.M I."I

128 230 199 159

636 340 336 640

14 42 39 17

5.655 3.592 5.5DO 3,741

'27 2 2 :21 1 .618 220

3.3 387

12 ile

2,807 1,957

Sl ~131 64

11 37

3 4

42

7 0

36

430 167 135 462

24 30 26 25

432 1,516 1,40D 548

31

0 1 1 1

26 51 6

149

1 .

1,019 062 IN

3 34 37 0

Gennn,~Couwlntgnomnm 49

2 114

30 72 7

93 23

Oth in-aniii .7 27 52 2

- , O.Ji3

Table 42 Comparison of Equal Employment Opportunity Statistic s

Int-111-ii, whit .

IN F

sind

M F

M-Annirknin Annink. kd~

Hlqmnkc PindIIII.I.Mitir AWM

Ndft

TMI

III F M F M F

Fullonnia W-b= 305T7 38900 43W 16M 210159 M7 1069 1400 lag 395 99.678

..13247 1461 6709 495 1694

. 1

2

1.. ... ... ..

2

. 6. 7 5. a - . .... .... .... ..

2

,

2

. 1. .... ... .

.. ... 3. 0 . 0.

2

.

8

TOUI 36,291 i .1154, -2,36*75. ... . .. . 2' .5,84- 5.6*91- 1.231 1.667 247 019 129,706

Fft-ld Imbbinicint.

-8-.GPM,. AM ."intind- Mintc.

11911011thAinnitillilaW White Block

HISPMC M F F M F

P. fltittlni~, T.1

F

41% 33S% 5% 11% 3% 3% 1,5% 1.5% .5% 1 % 10D%

Itti III S-.

=

I

., -U-. pint-ann. 11, Whf t

M11

M

F

U~.rkivn inandant Inwillnew

Blieft

Ift"""' .

P

F F M . Alta F M . W. F

T.Ul

28% 40% 4.5% 18% 2% 4% 1% 1 % .25% .5% 100%

CWHIM.1nort- liffill. thic k

3-:11190-tinu M F F

Hkpink

M F

ftt-anni ftnal-tt4w

fic Iii Al-W

M.

TMI

AN F E F

60% 26.5% 31% 3.1% 2.8% 1 .3% 1.1% .5% .3% ~2% Wit%

44 45
Footnotes for Table 1

' Laos In. 0.5%

NOTE : Dean anch, Pat AN W totals due to notandfing .

Pmsiftuntml Election Campaign Fund OWMiain at SM,307 .941 In hot year 1989 and

s .469,127 In fiscal yeau, 1990 .

2. Collection of Imfividucal lanclow M AN Out mWno ~=Rr from old-age . survinvor's. dusasolim, and

halmoodusummoso(DASOMI)IMemonlyagam valoures odsol4mpluymm~~.Th.amouootOAS

..Il~n,~,,MM.n--~~d ."i;.S~ryofth@T~~pumuanttDth.PrMiS~OHI

of season 201U) Of Me Social SmrftyACI a a=Wd and includes Ali OASOHI Wes, The amounts andfor Mnom caff"Ones of numniclual income Win over.dermind blosuflophastang the OASDHI up, eshourps, from

in. ..farm =1 am.

3 . DNA not ficlud. k~-I Paul O n

4. Refterals, train Form 11140. 11143A. and IO40EZ anchoing WMAW Pont. Income FICA

Footnetes; for Table 2

NOTE~ Outall may net add to tolift do to rooming,

1 . Includes Form 10401 1040C. Arm 1NONR.

2. Includes Form INOX. 112OX . 2688, 4M. 7001. 1041A . and hoo-houster file returns .

Footnotes for Table 3

NOTE :DWA

a -

maynMaWWW dueWrou d,ng.A=,MmflWWJWmMmad,WdmreWedin

prior years. N19MM filmoss We aluminumn=n Prior year diumments ==it coment spur fincespos.

1 . Recome ; On the yeavours, "in it not Indiana am l~ml too Munden of wich Area, In many murals,

~amwb~Wdina n

~byen~ War ~ ares my inches wb~lmums~hold train Washoss, of amD]oynsArom

mands

.

0 neighboorto~.AM, themiss of spoom coulto hations am paid Man a pmcipal office, afthough

than oponshons may he leaned in Another same, or amoughoof saveral Womes .

2 . COW .. W . thernerally ranged than 15 to 39 fichowal Of ..his inconande .

3. 1,~n win of SIZ71 million on unrelated havancers Incom of eacrabo organizations (To= THAT) .

4 Cp0eatAm; of individual income W (~hheld and not "Weld) finclude old,age, survivior's, disability,

it ho~WUlin .mnuMnon salannard viatica (FICAjud muccarre (SECA) . E5MmdAd

hatornal areas; for Randall Incones, Us and for morploomem,~ are shankno In TAW. 1, aw am used to

Walsh WWU totals to, befividual Indeave book " for ents"Manat fickes In Too. 4.

Indrial limmewntwwrel5,28nd33M=Muf~btlinmm.1r~ludaSECAmmi~50

tisaw'-wo-pearradent A--,

6 . tWudn fiduciary imm M witedhom at S5.9 billion.

7 . 1- fica wbt.Wn 11, 28 Ing 33 peopent. A chumerval FICA Me .115 .02 pereent

.mounted an taAafifitimposibow s4aODo air .year 1989, Far 1990. Me to to 15.3.611h.-fitashlort;

is 001400 .

.pl.y4 .9 w= for emoo~~on the last .n $38 .100 Of ~mm"mttioa .

9 . A . tax . at 6 .2 Menconut -Inagasomill a. ..I~ ofth - a, and . -it unipifithen, 1. .0 Of

20 days In a you , saproo My afifing in a dMmffl annek. or afth a quarterly caffinfiall tar covered eamemossand

dot IWAWSI,51[10~m MmUryar . ThisyousappludlaMe fimtS7,DD0 ntionsible

ealies paidua each admitted employs . Thew 3 houloactral by CMR3 of upW 5 .4 p~tor uWvpftymmt

=HW~paid to shim .

10 . FAWe and gift cal was United then I S to 55 percent.

11 . Amami Out CoSeffild by~ a, Astiflat As .1 the RAW .1 Me fiscal year. This includes as Payments

mandeto Works uMIrINF~~ T. Depast U11)) Systann . ThMpaMMIN included incallecasom but

dearks until applod to laxpaydraccourms. Appoififf,dedark ~AlWnbleon momm e

111081, AM SPWOIMIDrIuCIS end forsoccespayments under the lateral I

.-

Car"'Immons Act. Ificifildnaflanne byofirshaters of a Wdmn 0 that, bures 0 IN Phroaderrical

Eleachon Campaign Too am also WW Avon though they am M callnechom, as Such, ~m May do

.M. WWIM liability. Transfer at annoulds to this fund unis made an a mo~ Mesa only and had no

" cal duarmal anal Wow callecom. "At.

Footnotes for Table 5

* Lass Mae, SSW,

1. IRS =W Zi andifian ishords talking S99 .7 Month womall Includes $2.4 blifion in interest,

2 . includes $1.4 bliblon Oil in firmost .

3 .Includes earned income cosefts mtuWW in

",

whound of $4 .4 boom, refunds paid through toonal deposit

at 34 .1 bilifichn . hermunts, of S97 anithon fluid on partnership We fiduclary mums, and S524 million cold In

interest. The Average ~M for all Individual finamna M room owass SM .

4 . i~~ OaW thopme too . FICA. Rallossul RdWroont, Ord FUTA fifforAU and ~U .

5 . Includes claim &M claim for gasoline ad lubrificamoul oil tax pnmw .

6 t~Hog" sad Airport Inust Fund -~f~n .

7. 1 Pass cordifte for expea, PdyvnAAU imbor Tom Federal Old Age and Suroyms, Federal Owlishly, and

F.dZI Hospital Funds of $1 .1 billion .

8 . The somics, of this unfor Art is Me U.S . Cosames Service and the fluream al Alcohol, Tobacco . and

fi~s (BATF) . Customs ad BATT do rick, picked. the Winner M refund$ tar this earn .

9. lachodes mfumfis issued in September, 190, morem refund ofivereasts, m~d in Septurater . 1990 . that

anum num classified by September 30, IM (the am W IN fifical year) . For ===D W compandre, purposes, ft m inchadve in this able anual same voth Me Woual l~ms affecal the refund and

~j~iummovern -onto to, the fiscal year

Footnotes for Table 6

1 . Includes 231 .437 rahoub intent to fiduclariesand Wmmhlps. and 3 .3 millual haund5fimusathrough

or .dAvkuR .

2,ln Table c 5, Amount of Informal Reverm. Flefunift Including Interest, refund Wormints am Own tar th11M.

3 . Includes ~~ds issued in September . TOPIC, minus finfinal mWmds measured in September, Im. trat knom

..PU#* pu~, ~.t~Hidbydigdd fiefinvSketchatee,30, to 19M ("ad oftheleaut mail . Forachouretingand

dAm included in this UNO monal agree aftfin the wbW IM~ affebang the

refund And interess apPonsUbor .

Footnote for Table 7

1 . Column conlarms for columns 2-14 am explained belov, by appriffiraft,

(2) Forrans 1040,1041A, 1040EZ, 104011R . 104OSS-PR AN 1040C . 1040-74,388,634 northans: 104aA

- 16,379,774 Mums 1040EZ - 19 .432,638 ~ms

(3) Farm lD4OES .

(4) Form 1041 .

(5) Form 1041ES.

(6) For. I COS.

~,I~ To,, 1110, 1121A, I I.I. 1120M . 1120S, 1120POL, 11 .1 it 1120H .

Farm, '06 and 7061,11A.

(9) Far.709,

(10) Forra 94D, NOPIR . NJ, 941PR A SS, 941E, 942, 942PR, 943, 943PR . CT-1, am 1042 .

(11) Fannie 990, 99OPF, SPOT, 990C . 5227 and 4720 .

(12) Form SNO . 55ODC, 55DOG, and 5500R.

(13) Forins 7,'0 . 730. 2290 and I I C .

J14) To= INOX. 1120X, 2688, 4868 . 7DD4 . am 1041A.

Footnotes for Table 8

1

UTIR, '-' inarpons; the distoct did not perficipme in efeconarthe filing Mat year ; 1990 Was the fast you,

cumaliffing amssystems for individual remore houlmoodde. Th. 1990 volume we as of May 24,1990 .

only In AndOhhW, Chiclonsto and Ogden Sumake Corters in I M

for PRIORI

Footnote for Table 1 0

1 . Rojorse pronififix! by Me Astoolising Counal mflw commer year 1989 Public service bannifim

Footnotes for Table 1 1

1 . Total kaftonarchas.

2 . Thai 9-..ipft .

3 . B.I.R. Wallis Wasom.

4 . Esurrom Orguarozabon mmlWiom includes the Mill

Number of ~s umined by type

So- Plants filoodushava

501(c)(3) - All When

501(C)14) - Cinom lugM. Waal uniffore

501(c)(5) - Labor, agricultural. hashoopure

501(c)(6) - OMAM hisgue s

501(l)(7) - Small it Waricalmnal clut,

501(c) - All fiffamat

form 1120 POL

Farm "O"W"' Enam"""

Farm

'ID I

Iman 4,2D

1 .278

3,240

624

OM

953

916

ON

324

266

3.792

'13

2S7

change. R. An.. floor ininfiloymert ofir -We. 9 percent ru-same . b y

Footnotes for Table 12

1 . T.Ul gas" fificanou .

2. Tood gma hiscames.

3. BW- No, WWA .

4 SaMumMrno~Wnpormbydmis="U*.S~omt rMft~teWhadinl$PVMnl

I

Footnotes for Table 1 5

NOTE : DOUR may not add to teef due to mandign . With Me escombe

W Paymnam . tMensuff chargestatfifled SA .7 billion on indvfdu harbors before anductrum OfS646 million .

IMO~ charged W business manns totaled S8 .8 billion fiStone reductions at $3 .1 fimon.

1 .

In~afwlumtoupplympapridentfiMion number, failum fallumno nomortme, and WAR arthiffidang .

2. Includes Fourne 1120, 9900 and 990T.

3. Inchases Form 940, 941, 942 . 943 Wall CT-1 .

4. lassubles Form 1041A, 6227, 990K . 990, 4720, 2290 . 11C, 720 and 73a,

5. Includes Form; 1041, 1065 AW individual retirement scapimus .

6. Inclook; pearraftive Assessifille under Me Tax Equity and RWRI Responsibility Ars of 1982 and the TOO

Reform AM of 19U and 1986 . E-pleal am failure to his Farm W-2, fifiline to file proper Interanclawn

morm (e .g . 1099), ind prompting an Wousum, no, shatter.

Footnotes for Table 1 6

1 . Totes do not Include 19 .OD5 employment ask Mums examines by revenue officers.

2. Included am 118 .005 MtUmS Witherad offich No M shelter issues.

Footnote for Table 1 7

1 . ~Pl~~t Ux returns eawrined by monerive officers am slabbed .

Footnote for Table 1 8

1~ $113 milioun of has Mal a Includes on Table 11 in surnma, Under conimccon maters.

Footnote for Table 1 9

1 . Adju~ to belance In xOnualfing memo .

Footnote for Table 21

1 . Potential financial accombushomereas projeoced train oriental alldit reacm : Funds put as better Mom

111,0101,000, -a . enhancement S107,406,000.

Footnotes for Table 22

1 .COnWmiswndudmainciude ; theory, imm~dons, Mott .~R. disclosure, th", onnuffis done,

special inquiry empeakhre . special inquiry romehopproves, mmnmm Mo. special inquiry Roughly .

2. Backoffirounal romodilsons, include limited backgrox,rd. full background, 5-year uplam wqgmund,

PIMMi~.

it Wommustrallam -

Footnotes for Table 24

1 . These figures may Include employees that are counted As MortiCifince to Mark than one plan.

2 . The terrrMmtiDn reaching System does not distinguish bg~n stock bonus Rod ESOP piano

Footnotes for Table 25

1 1

. AN sbodam 501(c)(~ff orpsawasul are Out meleassid becomes cartarear, orgarazations~ sum a comicam,

no"rateal AuAllarifies. suM~Me onfla and m~m or associations of churches need hot apply for

mcognifien of amption unless May daubs a fififing

2. These arpnWons am not EOS, hotAm ficable~.torealch the Exerapt Oripariontors, turceent has

Program . .Pcftbildy

Footnote for Table 26

1 . Apo~n Khd.- by *.W it 1.11um to furnish fismalrod riffifirromm .

Footnotes for Table 27

1 . This figure innuendo actual IRS operefing cost, train Wall year 1975 achieve of mimbu~

warned train Other agencies lor arromas premormad . Mile Me om~g cast figures for fiscal years poor

to 1975 may in UMO ~ image mW-nt,, tabs. Whemom am somil and do mal after Me cous

login- 1 . jump 3 .

-Econstraft stabifirrom pregrom average Doemors, included in 1972, 1973 ad 1974 .

-FORM energy Phighent average Woman$ included in 1974 .

-1972 Adjusted by 3,990 makim fifirsitions to reflect Me AT&F fihfinaer~fifloy 1972. AT&F included In

johours 1961-71.

-EWM AvenidaPOWROM, puraftned to Office OfMe Secretary .1 HU Treasury in 1965. TwerR1vkmp,

m~ Vehemence to Offiva, Of me semtuv in 1963 ,

2. P.MatiftkimandT. fielCabla figtims Instructions, revised M .Orsevrom thC...Bu-.' U.Painfideas

im domilishon.

3 MethodologyTO a- .,,Me POWlsons hinhowd - Adjusted In 1984 to pormanin M Off.. Of Permoneval

MAnag"M andmisAmic 19EK3 Whouge Positions mlkmd also Us adjusted for campanili

Footnotes for Table 29

1 . Remanumaments am inctuded in me figures for this Ohio .

2. Personnel compensation includes parnmold WyM~. phopme .Call seams,

candart -.1 to .. PlRn". War. of taromfiffs. -1 .1 living alleammot, anchang WdRm Whavoince.

solvents Day ad UMMDWYMIM compeocathan Payment .

3. Equipment includes Unit for uhnnalto POP Nuip~t

'

l~ipab~ MipmW. wft"m. onto

offunionment, lummae and fictures and "buiparmart.

4. Can, costs us for fishosquorturpon of tiongs, mnW parmations, mmmoimbms, udtidu, pOUng anal

hoprod,opon . supplies it -rhata,

-~Mi

. Ig---. auhmarms, Posionands . 1-11 Maince; Act

payments, 06 judgments and Mufmaninfla.

Footnotes for Table 30

1 . Ritandursevents am Included In the figures for fins table,

2 . lachudes Me Martanstauto and DoMmul Cn.M,g Csocark

Footnotes for Table 31

1

. ftAm=

ch ~monapears amporem, groodam iDgONr by Pat monfich,with common or heated mous, thatmay by

and disposed at tDgMMr.

2 . Caposdoclated othe Too Courtin MSPOnUtOgMti=Gfdddmeyi~byAppMs .m nalincluded

become Way reareal in inventory . memly ofithing from handotlatual M ~s=s . Nakasone, such

=seem considered mpg~ to, parphook of pdmMmg Me Mandocklood agmm@m Me of 87.1 MWUM.

3 . Came docksheit in Me Too, Court in ~flU 10a mitups Of deficiency Issued by Apeollis that am subsomandolly

tried or Mad by Counsel am included . Humboolor Players backaches in MMding in$ 88 ? M~ docketed!

dy cdrsc~~.,-9.0 to, -..1 cqm;~Moop the =dockftd

.0finammat at.,

Footnote for Table 32

1

.4. R

-emi,n,d, s

.wP~,b,a.m.Mff,cna;iTm 1.0. . act" numbe, .1 - monow mak a, mino, it

Footnotes for Table 33

.1R ;UA==n0:q

MwDisbom"aamrinutdonmumipers, Le. . Whist number at cases received plus or minu . tranchers am

2 . Includes IMOMA~~l date.

3 . fMCtUdft runiver Of M farm let Filloolay AV MPIW..

4. Includes action for injunction AMImr dectorintary tabs .

Footnote for Table 34

.1

. R~wd sm~u am nes nMMbRMo I.., Mal number at ~ resolved plus or minus ~tm and dju.umt 0 Pd., years, assmart,

Footnote for Table 35

Received UtIstfics We M nummuse, I.e., Actual number of cabous ~K~ plus or minus trarefierm and

ifireaterls; to poor years recamus,

Footnote for Table 37

1 . Refund suite am pop, won ~.

Footnotel ; for Table 38

1 . Case. in counctin alignal it the So-- Cuba am Wd~ Mum,IRA coharou ~g theinum!

of origin.

2 ~UM offiloun. P~UMUMsed~mt safighol 332 refundbid On MtW~d.MuMrdaim .

3. Received statures am rim number . i.e ., Would ficaraffifis of cho ~,plus or minus MOM one aciusescons to Prior yam, repapts .

4 DISP~s Inches UWA 160, ~ . AN dismause d

5 . That Martion of Me anachourn sought As a refund, aft vow, Wt hatunded ad Met W~g .

46 47
Official s

COMMISSIONERS OF

INTERNAL REVENUE

The Office of Commissioner of

Internal Revenue was created by Act of

Congress . July 1, 1862.

George S . Boutwell

Massachusetts

July 17, 1862-Marrh 4, 1863

Joseph J . Lewis

Pennsylvania

March 18, 1863-june 30, 1865

William Orto n

New York

July 1, 1865-Od. 31, 1865

Edward A. Rollin .,

New Hampshire

Nov, 1, 1865-March 10, 1869

Columbus Delano

Ohio

March 11, 1869-0d . 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. Rama

Illinois

Aug. 2, 1876-April 30,1883

Walter Evan s

Kentucky

May 21, 1883-March 19, 1885

Joseph S . Miller

West Virginia

March 20, 1885-March 20, 1889

John W. Mason

West Virginia

March 21, 1889-April 18, 1893

Joseph S . Mille r

West Virginia

April 19, 1893-Nov. 26, 1896

W. Stjohn Forma n

Illinois

Nov . 27,1896-Dec . 31, 1897

Nathan B . Scott

West Virginia

Jan . 1, 1898-Feb . 28, 1899

George W . Wilson

Ohio

March 1, 1899-Nov. 27,1900

John W . Yerkes

Kentucky

Dec. 20,1900-April 30,1907

John

G '

Ca r

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 Carolin a

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 l., 1929-Aug. 15,1930

David Burnet

Ohio

Aug. 20,1930-May 15, 1933

Guy T . Helvering

Kansas

June 6, 1933-Oct. 8, 1943

Robert E . Hannegan

Missouri

Oct. 9, 1943-jan . 22, 1944

Joseph D . Nunan, Jr .

Now York

March 1, 1944-june 30, 1947

George J . Schoeneman

Rhode Islan d

July 1 . 1947-july 31,1951

John B. Dunlap

Texas

Aug. 1, 1951-Nov, 18,1952

T . Coleman Andrews

Virginia

Feb. 4, 1953-Oct. 31, 1955

Russell C . Harrington

Rhode Island

Dec . 5, 1955-Sept. 30, 1958

Dana Latham

California

Nov, 5,1958-jan. 20,1961

Mortimer M . Caplin

Virginia

Feb . 7, 1961-july 10, 1964

Sheldon S . Cohen

Maryland

Jan . 25, 1965-jan . 20, 1969

Randolph W. Thrower

Georgia

April 1, 1969-june 22, 1971

Johnnie M . Walters

South Carvlii w

Aug . 6, 1971-April 30, 1973

Donald C. Alexande r

Ohio

May 25, 1973-Feb. 26, 1977

Jerome Kurtz

Pennsylvania

May 5,1977-Oct . 31, 1980

Roscoe L . Egger, Jr.

Indiana

March 14, 1981-April 30, 1986

Lawrence B. Gibbs

Texas

Aug . 4,1986-March 4,1989

Fred T. Goldberg, Jr.

Missouri

July 5, 1989 to present

The following served as Actinit

Commission~r during periods when

there was no Commissioner holding

the office .

Joseph J. Lewis

Pennsylvania

March 5 to March 17, 1863

John W. Douglass

Pennsylvania

Nov . 1, 1870 to Jan . 2, 1871

Henr' y C . Rogers

Pennsylvania

May I to May 10, 1883, and

May 1 to June 4, 1907

John J. Knox

Minnesota

May 11 to May 20, 1883

Robert Williams, Jr.

Ohio

Nov. 18 to Dec. 19, 1900

Millard F. West

Kentucky

April 12 to May 26, 1921

H . F. Mires

Washington

Aug. 16 to Aug . 19, 1930

Pressly R . Baldridge

Iouxi

May 16 to June 5, 1933

Harold N . Graves

Illinois

Jan . 23 to Feb. 29, 1944

John S . Graha m

North Carolina

Nov. 19, 1952 to Jan. 19, 1953.

Justin F . Winid e

New York

Jan . 20 to Feb. 3, 1953

0. Gordon Delk

Virginia

Nov . I to Dec. 4, 1955, and

Oct . I to Nov . 4, 1958

Charles 1 . Fox

Utah

Jan . 21 to Feb. 6, 1961

Bertrand M . Harding

Texas

July 11, 1964 to Jan, 24, 1965

William H . Smith

Virginia

Jan . 21 to Aug. 5, 1971

Harold T. Swartz

Indiana

June 23 to Aug. 5, 1971

Raymond F . Hairless

California -

May I to May 25, 1973

William E . Williams

Illinois

Feb . 27 to May 4, 1977, and

Nov . 1, 1980 to March 13, 1981

James I . Owens

Alabama

May I to Aug, 3,1986

Michael J. Murphy

Wisconsi n

March 5, 1989 to July 4, 1989

PRINCIPAL OFFICERS OF THE

INTERNAL REVENUE SERVIC E

as of September 30, 1990

NATIONAL OFFIC E

Commissioner

Fred T . Goldberg, Jr.

Senior Deputy Commissioner

Michael J . Murphy

Assistants to the Commissioner

Gar), J . Casper

Thomas R. Hood

Hugh S . Hatcher

Assistant to the Senior

Deputy Commissioner

Michael L . Killfoil

Executive Secretariat

David W . Junkin s

Assistant to the Commissioner

(Equal Employment Opportunity)

Helen L. White

Assistant to the Commissioner

(Legislative Liaison)

Gayle Q Mori n

Assistant to the Commissioner

(Public Affairw)

Ellen Murphy

Assistant to the Commissioner

(Quality)

Alvin H . Kola k

Assistant to the Commissioner

(Taxpayer Ombudsman)

Damon 0 . Holmes

Director, Legislative Affairs Division

Richard J. Hinkenneyer (Acting)

Deputy Commissioner (Planning and

Resditurces)IChief Financial Officer

John D . Johnson

FINANCE/CONTROLLE R

Assistant Commissioner

C. Morgan Kinghorn

Directors:

Budget

Carl Moravitz (Acting)

Financial Managernen t

Thaddeus L . juszczak Jr. (Acting)

Systems and Accounting Standardv

Vacant

Automated Financial Systems

P"ect Manager

David Bielder

PLANNING AND RESEARCH

Assistant Commissioner

Robert F . Hilge n

Deputy Assistant Commissioner

David A . Made r

Directors :

Planning

Pamela C . Bigelow

Research

Roger L . Plate

HumAN REsouRcFs

MANAGEMENT AND SUPPOR T

Assistant Commissioner

Robert T . Johnson

Deputy Assistant Commissioner

Orion L. Birdsid], Jr. -

Directors :

Contracts and Acquisition

Edward J. Curvey

Facilities & Information

Management Support

Robert E . Brazzi l

4B 49
Human Resources

Richard F. Moran

Vational C~yicc Resources Managements

Robert L. Buono

Practice

Leslie S . Shapiro

Deputy Commissioner (Operations)

Charles H . Brennan

COLLECTIO N

4suistant Commissioner

Raymond P . Keenan

Deputy Assistant Commissioner

James D. Heim

Directors:

Continuous Quality Improvement

William Stiff

Evaluation and Research

William M . Rooney

Field Operations

Grant A . Newman

Planning & Management

Lewis 1 . Baurer

Connectivity Project Manager

Michael L. Sollitto

Integrated Collection System

Pizject Manage r

kndrew J . Meranda

Vital Few Prxyed Manager

Warren William s

CRIMINAL INVESTIGATION

'Issistant Commissioner

Inar Morics

Deputy Assistant Commissioner

David B . Palme r

Directors:

~)penitions

:-regory J . Za-pog- a

Resources and Development

Douglas Evaid

Review and Information Systems

Maitagement

J . Wayne Loving

Autorwted Criminal Investigation

Project Manager

John C . Thomas

EMPLOYEE PLANS AND

ExEmPT ORGANIZATIONS

Assistant Commissioner

Robert I

.

Braue r

Deputy Assistant Commissioner

Edward J . Weile r

(Weiler also directs the EPIEO

Operations Division)

Directors :

Employee Plans &

Exempt Organizations Operations

Edward J . Weiler

Employee Plans Technical and Actuarial

Martin 1 . Slate

Exempt Organizations Technical

Marcus S . Owens

Planning, Development and Quality

Garland A . Car-te r

ExAmINATION

Assistant Commissioner

David C. Blattner

Deputy Assistant Commissioner

M"all V. Washburn

chief of Staff

Shirley K. Sherwoo d

Coordinated Examination Programs

John J . Monac o

Directors:

Disclosure

Carman L . Gannotti

Office rfAutomation

Richard Lehman

Examination Planning and Research

Richard W . Hays

Examination Programs

Lany E . Burkey

Examination Quality and

Customer Advocacy

James J . Feehan, Jr.

Information Reporting Prograin

John F . Devli n

Matrix Prolects,

Dianne Gran t

INTERNATIONAL

Assistant Commissioner

Regina M . Dearrehan

Deputy Assistant Commissioner

Donald L. Houck

Directors:

International Programs

Stanley Novack

Resources Managcnwnt

Nancy DAmato

Tax Administration Advisory Services

Socorro Velazqu

-

e z

Taxpayer Service and Compliance

Stardev, Beesley

RETURNS PROCESSIN G

Assistant Commissioner

Charles J . Peoples

Deputy Assistant Commissioner

Charles 0. Guy

Directors:

Rdurm Processing and Accounting

Robert J . Carve r

Statistics of Income

Frederick J . Scheure n

O)Ttce Directom:

Integrated Management System

Gary L. Brandt

Management Operations

Edward J . Martin

Electronic Filing Systems

Office Program Manager

Christearn B . Outlaw

TAxPAYER SERVICES

Assistant Commissioner

Philip G . Brand -

Directors :

Taxpayer Service

John J . Dunn e

Tax Forms and Publications

Arthur Altman

Chief Information Officer

Henrv H . Philcox

INFORMATION SYSTEMS

MANAGEMENT

Assistant Chief Information Officer

Walter H. Hutton, Jr.

Deputy Assistant Chief

Information Officer

Michael S . Bigelow

Directors.

Compliance Systems

Donald E . Curti s

Detroit Computing Center

Detroit, Michiga n

Ronald W . Kirby

Martinsburg Computing Center

Martinsburg, Wes( Virginia

Gerald A . Rab e

Quality Assurance

Ludwig C. Kuttner

Systems Management

Dave Gaugler

Tax Systems

Edmund St. jea n

Telecommunications

John T . Blank

Planning, Budgeting and Review Staff

Richard J . Morgante

INFORMATION SYSTEMS

DEVELOPMEN T

Assistant Chief

Information Officer

Mark D . Cox

Deputy Assistant Chief

Information Officer

Christopher J . Egge r

Directors :

Project Management

John R. Watson

Projects

Richard P. Oakes (Acting)

System Acquisition

Renee 0. Shaw

Systems Design

Donald D . Roy

Systems Integration

Ted Garte r

REGIONALAND DISTRICT OFFICERS

CENTRAL REGION

Regional Commissioner

Leon Moore

Assistant Regional Commissioners :

Collectio n

Charles 0 . Carley

Crinonal Investigation

Ted F . Brown

Data Processing

Bruce L . Pitt

Examination

Paul C . Lallv

Resources Management

Jon R . Swan

District Directors:

Cincinnati, OH

Harold M . Browning

Cleveland, O H

Jack P. Chivatero

Detroit, MI

John 0. Hummel

Indianapolis, IN

William M . Jacobs

L.,ovisville, KY

William E. Palzkill

Parkersburg, WV

Jack L . Schroeder

Director, Cincinnati Service Center

Frederic P . Williams

MiD-ATLANTIC REGION

Regional Commissioner Ro )

J . ert Starke y

Assistant Regional Commissioners:

Collectio n

Leroy C . Gay

Criminal Investigation

Thomas A . Wis e

Data Processing

Deborah S . Decker

Examination

Richard L . McCleary

Resources Manageinent

Sharon J . Armstrong (Acting)

District Directors :

Baltimore, AfD

Hernia J. Hightower

Newark, NJ

John J . Jennings

Philadelphia, PA

Garv H . Matthews

Pittsburgh, PA

George A . O'Hanlon

Riclonond, VA

Jack C . Petrie

Wilmington, DE

Joseph F. Kump

Director, Philadelphia Service Center,

Joseph H. Cloonan

so 61
AIDWEST REGIO N

legional Commissioner

,'Imer NV. Kletke

issistant Regional Commissioners :

:01lection

dlen C . Woodhouse

7,rimmal investigation

)onald K. Vogel

)ata Processing

.add Ellis, Jr.

:xamination

dvin J . Freeman, Jr.

lesources Management

ack E . Shan k

Nstrict Directors

tberdeen, SD

)avid M . Reizes

'Incago, I L

tichard S . Wintrode, Jr .

)as Moines, IA

,urtis S . Jenkins

'argo, ND

Irian Tim Wellesley

lelena, AIT

miold D . Wiley

lilwaukee, IVI

ohn T . Ader

)maha, NE

ures A . Grant

I . Louis, MO

~alph F. Shilling

I . Paul, MN

: . Dudley Switzer

pringfield, IL

)aniel L. Black, Jr .

hrector, Kansas City Service Center

:verett Loury

NORTH ATLANTic REGION

Regiomil Commissioner

Cornelius J . Coleman

Assistant Regional Commissioners.

Collection

Eugene P . Pfeiffer

Criminal Investigation

Michael D . Orth

Data Processing

Francine Crowley

Examination

Louis E . Carlow

Resources Managernent

Arlene G . Kay

District Directors .

Albany, N-Y

jean K. Pope

Augusta, ME

Richard E . Simko

Boston, MA

Gerald k . Esposito

Brooklyn, AFY

Eugene D . Alexander

Buffalo, NY

Donald Mitgang

Burlington, VT

Stephen L . Daige

Hartford, CT

James E . Quinn

Manhattan, IVY

Robert E . Mirsberger

Portsmouth, NH

Paul M . Harrington

Providence, RI

Malcolm A . Lielberman n

Director, Andover Sertice Center

Thomas M . Quin n

Director, Brookhaven Service Center

Bobby G . Hughes

SOUTHEAST REGION

Regional Comn isswine r

Michael P. Dolan

Assistant Regional Commissioners :

Collectio n

Charles G . Hoyle

Criminal Investigation

Randall D . Vaughn

Data Processing

Vacant

Examination

Gueny G . Notte

Resources Management

Nelson A] Brooke

District Directors

Atlanta, CA

Paul D. William s

Birmingham, AL

Philip J. Sullivan

Columbia. SC

Donald L. Breihan

Ft . Lauder(lale, FL

Merlin W . Heye

Greensboro, NC

John E . Burke

Jackson, MS

Robert B . Douthitt

Jacksonville, FL

James J . Ryan

Little Reek, AR

Lee R. Monks

Nashville, TN

Glenn Cagle

New Orleans, LA

John C . Wendorff

Director,

Atlanta Service Center

Michael R . Allen

Director, Memphis Service Center

Richard W . Marsh

SOUTHWEST REGION

Regional Commissioner

Richard C . Voskuil

Assistant Regional Commissioners:

Collection

Jack L. Miller

Criminal Investigation

Ronald J. Eatinger

Data Processing

Stephen J. Stalcup

Examination

James R. Kopidlansky

Resources Management

James A. Lindsey

District Directors

Albuquerque, NM

William M . Wauben

Austin, TX

Richard R . Orosco

Cheyenne, V1'

Conrad L . Clapper

Dallas, TX

Gary 0. Booth

Denver, CO

Gerald F. Swanson

Houston, TX

Arturo A. Jacobs

Oklahoma City, OK

Kenneth J, Sawyer

Phoenix, AZ

Prescott A. Berry

Salt Lake City, UT

Carol M . Fay

Wichita, K S

Bruce R. Thoma s

Director,, Austin Compliance Center

Robert D. Ah Nee

Director, Austin Service Center

Larry C . Westfal l

Director, Ogden Service Center

Robert E . Wenzel

WESTERN REGIO N

Regional Commissioner

Thomas P. Coleman

Assistant Regional Commissioners

Collection

Steven E. Tavlor

Criminal Investigation

Paul M . Miyah ra

Data Processing

Judy K. Van Alfen

Examination

Wayne R . Thomas

Resources Management

Ann Brown

District Directors

Anchorage, AK

Robert W. Brock

Boise, ID

Jack B . Cheskaty

Honolulu, HI

Billy J. Brown

Laguna Niguel, CA

Jesse A. Cota

Los Angeles, CA

Michael J . Quinn

Portland, OR

Carolyn K. Leonard

Las Vegas, N17

Robert E . Withers

Sacramento, CA

Raymond A. Spillman

San Francisco, CA

Francis S . Miceli

San Jose, CA

Calvin E . Esselstrorn

Seattle, 111A

Woodrow D . Malon e

Director, Fresno Service Center

Theron C. Polivka

CHIEF COUNSEL FOR THE

INTERNAL REVENUE SERVICE

Walter Ft . Smith/1866

William McMichael/1871

Charles Cheslev/1871

Thomas J. Smiih/1888

Alphonso Bart/1890

Robert T . Bough/1893

George M . Thomas/1897

Albert W . Wisluu-d/1901

A .B . HaYes/1903

Fletcher Maddx/1908

Ellis C . Johnson/1913

A .A . BaHantine/1918

D .M . Kelleher/1919

Robert N . Miller/1919

Wayne Johnson/1920

Carl A . Mapes/1920

Nelson T . Hartson/1923

Mexander W . Gregg/1925

Clarance M . Charest/1927

E . Barrett Prettyman/1933

Robert H. Jackson/1934

Morrison Shaforth/1936

John P . Wenchel/1937

Charles Oliphant/1947

Charles W . Davis/1952

Daniel A . Taylor/1953

John Potts Barnes/1955

Nelson P . Rose/1957

Arch M . Cantmll/1958

Hart H . Spiegel/1959

Crane C . Hauser/1961

Sheldon S . Cohen/1964

Mitchell Rogovin/1965

Lester R . Uretzf]966

K . Martin Worthy/1969

Lee H . Henkel, Jr ./1972

Meade Whitaker/1973

Stuart E . Seigel/1977

N . Jerold Cohen/1979

Kenneth W . Gideon/1981

Fred T. Goldberg, Jr./1984

William F. Nelson/1986

Abraham N . M . Shashy, Jr./199 0

1 53
rite following were Actjn%Cb'ef

~ounscl during periods w

eir

there

to Chief Counsel holding the office :

'ohn W . Burro s

t1arch 2 to Nov. 30, 1936

Austin B . Leming

Dec. 6, 1951IMay 15, 1952

Kenneth W. Gemmill

'une 11 to Nov . 8, 1953

Rod), P . Hertzog

Dec. 1, 1954 to May 8, 1955, and

'an. 20 to Aug. 16, 1961, arid

36pt . 1, 1963 to Jan. 5, 1964

Herman T. Reiling

tan . 19 to March 13, 1957, and

Aug. 31 to Sept . 20, 1959

Richard M . Hahn

ran. 20 to June 25, 1969

Lee H . Henkel, Jr.

Fan . 16 to June 11, 1972

Lawrence B . Gibbs

April 17 to Oct . 19,1973

-harles L. Saunders, Jr.

Tan . 20 to April 15, 1977

Leon G . Wigrizer

April 16 to June 23, 1977

Lester Stein

fune I to Nov . 16, 1979

Jerome D . Sebastian

fan . 21 to Feb . 2, 1981, and

Varch 30 to Aug. 14, 1981

Emory L . Lan don

Feb . 3 to Ma 29, 1981

Joel Gerbe r

May 28, 1983 to March 17, 1984

k'. jean Owens

March 14 to July 2 7, 1986

Peter K . Scot t

Yov . 1, 1988 to Feb . 6, 1990

Note: Front 1866to 1926, thechieflegal

Alcer forthe internal Revenue Senice

-as known as the Solicitor. For the

next eight years, 1926 to 1934, he had

the tjtl~ ofGeneral Counsel for the

Bureau oflntemal Revenue. Since 1934,

he has operated tinder the title of'

Chief Counsel.

PRINCIPAL OFFICERS OF THE

IRS OFFICE OF CHIEF COUNSE L

as of September 30, 1990

NATiONAL OFFICE

ChufCounsel

Abraham N . M . Shashy, Jr.

Deputy Chief Counsel

David L. Jordan

Counsel to the Chief Counsel

Thomas F. Wesse l

Special Assistant to tire Chief Counsel

Mary L . Harmon

Special Assistant to the Chic( Counsel

Sarah A . Hall

National Director OfAppeals

James J . Casimar

Deptity National Director ofAppeal,

Donald E, Bergherm

Associate Chief Counsel

(Finance and Management)

Richard J . Mihelcic

Deputy Associate Chief Counsel

(Finance and Management)

Kenneth A. Little

Special Assistant to the Associate Chuf

Counsel (Finance and Managentent)

Hardi L. Jones

Assistant Chief Counsel

(General Legal Services)

William F . Long, Jr.

Associate Chief Counsel

(International)

Steven R . Lainoff

Deputy Associate Chief

Counsel (International)

Charles S . Triplett

Assistants ChiefCounsel(ititemational)

Robert E. Culbertso n

John T . Lyon s

Associate Chief Counsel (Litigation)

James J. Keightley

Deputy Associate Chief

Counsel (Litigation)

Patrick J. Dowling

Special Litigation Counsel

Stephen M . Miller

Special Appellate Counsel

Daniel F. Folzenlogen

Assistants Chief Counsel (Litigation)

Criminal Ta x

Barry J. Finkelstein

Disclosure Litigation

Peter V . Filpi

General Litigation

Arnold E . Kaufman

Tax Litigation

Marlene Gros s

Associate Chief Counsel (Technical)

Kenneth Klein

Deputy Associate Chief

Counsel (Technical)

Kenneth Kempson (Acting)

Senior Technical Adviser

Vacan t

Assistants ChiefCounsel (Technical)

Corporate

Donald E . Osteen (Acting)

Employee Benefits and

Exempt Organizations

James J . McGovern

Financial Institutions and Products

James F . Malloy

Income Tax and Accounting

Glen R . Carrington (Acting)

Passthroughs and Special Industries

Paul F. Kugler

REGIONAL AND DISTRICT

OFFICIALS :

CENTRAL REGION

Regional Counsel

Clarence E . Barnes, Jr.

Regional Director ofAppeals

Thomas J. Yate s

Deputy Regiomil Counsel

(Criminal Tax)

Charles M . Layton

Deputy Regional Counsel

(General Litigation)

Robert M . Venable

Deputy Regional Counsel

(Tax Litigation)

Mary Helen Weber

Assistant Regional Counsel

(General Legal Services)

James E . Rogers, Jr.

Districts Counsels and

Chiefs, Appeals Office :

Cincinnati, O H

Counsel-Richard E. Trogolo

Appeals-Benny R . McCandless

Cleveland, OH

Counsel-Bucldey D. Sowards

Appeals-Vacant

Detroit, MI

Counsel-Oksana 0 . Xenos

Appeals-Zora S . Hargrave

Indianapolis, IN

Counsel-Ross E . Springer

Appeals-Gerald W . Wendel

Louisville, KY,

Counsel-Ferdinand J. Lutz III

Appeals-Walter Jernigan

MID-ATLANTIc REGION

Regional Counsel

David E . Gasto n

Regional Director ofAppeals

James A. Dougherty

Deputy Regional Counsel

(Criminal Tax)

Richard A . Francis, Jr .

Deputy Regional Counsel

(General Litigation )

J . Dame] Knudtson

Deputy Regional Counsel

(Tax Litigation)

Charles F. T. Carroll

Assistant Regional Counsel

(General Legal Services)

David J . Markman

District Counsels and

Chiefs, Appeals Office:

Baltinuire, M D

Coumel-Herbert A . Seidman

Appeals-Thomas L . Kruse (Acting)

Net.rk, NJ

Counsel-Matthew Magnone

Appeals-Patrick J . Glynn

Philadelphia, PA

Counsel-H . Stephen Kesselman

Appeals-Thomas G . Spaccarelli

Pittsburgh, PA

Counsel-Edward F . Peduzzi, Jr.

Appeals-Malvern P. Powell

Richmond, VA

Counsel-Marion B. Morton

Appeals-John D . Piper

Washington, DC

Counsel-Melvin E . Lefkowitz

Appeals-Warren C . KuWer (Acting )

MIDWEST REGIO N

Regional Counsel

Denis J . Conlon

Regional Director ofAppeals

Paul H . Thomito n

Deputy Regional Counsel

(Criminal Tax)

Rosabel 1 . Seigan

Deputy Regional Counsel

(General Litigation)

William J . York

Deputy Regional Counsel

(Tax Litigation)

Hannon B. Dow

Assistant Regional Counsel

(General Legal Services)

William P. Lehman

District Counsels and

Chiefs, Appeals 0,Ttce :

Chicago, I L

Counsel-james F . Kidd

Appeals-John M . Vest

Des Moines, IA

Counsel-Mark E . O'Leary

Helena, M T

Counsel-Virginia C . Schmid

Kansas City, MO

Counsel-James E . Cannon

Appeals-Charles F. Marcus

Miltvaukee, WI

Counsel-Nelson E. Shafer

Appeals-Robert J . Collins

Omaha, NE

Coumel-Ronald M . Frvkberg

Appeals-Edwffi L. Broirke

Springfield, IL

Counscl-jeff P . Ehrlich

St . Louis. M O

Counsel- Richard A. Witkowski

Appeals-Douglas E . Kelley

St . Paul, AIN

Counsel-Robert F . Cunningham

Appeals-Kenneth J . Wielinski

NORTii ATLANTIC RECION

Regional Counsel

Agatha L. Vorsanger

Regional Director ofAppeals

Kevin P. Morgan

Deputy Regional Counsel (Criminal Tax)

Margaret C . Tinagero

Deputy Regional Counsel

(General Litigation)

Myron Levine

Deputy Regional Counsel

(Tax Litigation )

Jay S . Hamelburg

Assistant Regional Counsel

(General Legal Seruices)

Elliot M . Carlin

54 55
Nstrict Counsels and

,hiefs, Appeals O)Ttce:

k1bany, NY

,ounsel-GeraldA. Thorpe

loston, AfA 7,ounsel-Gerald

J . O'Foole

ippeals-LindaM. Gerrard

Irooklyn,NY

,ounsel-Martlia Sullivan

Inflalo,NY

,ounsel-JohnE . White

Lppeals-Joseph H . Walz

laqrord, CT,

:ounsel-PowellW . Hall),, Jr.

ppeals-Joseph F. Scherzinger

,ong Island,NY

,ppeds-Murray Navarro

fanhattan, ArY

:ounsel-Joseph F . Maselli

law York City, NY

ppeals-EdsvIrd M . Schaeffer

OUTHEAST REGION

egional Counsel

VilliamA. Goss

egional Director ofApp-IsIchard E . Foley

leputy Regional Counsel (Criminal Tax)

tephenJ. Waller

vecial Litigation Assistant

,riminal Tax)

tek Morton

leputy Regional Counsel

;eneral Litigation)

onald P . Campbell

-eputy Regional Counsel

"ar Litigation)

oy L . Allison

ssistant Regional Counsel

;encral Legal Services)

farryG . Mason

District Counsels and

Chiefs, Appeals O)Ttce:

Atlanta,CA

Counsel-Dean R . Morley III

Appeals-JimE . Alford, Jr .

Birmingham,AL

Counsel-John B . Harper

Appeals-RobertD . Holt

Greensboro, NC

Counsel-Alan1 . Weinberg

Appeals-LarryL . Davis

Jacksonville, FL

Counsel-BenjaminA. de Luna

Appeals-Larr,v L . Davis

Miami, FL

Counsel-David R . Smith

Appeals-StevenD . Herscovitz

Nashville, TA,

Counsel-JamesE . Keeten, Jr .

Appeals-LouieC . Mays

New Orierms, LA

Counsel-LouisJ . Zeller, Jr .

Appeals-Sandra T. Freeland

Tampa,FL

Appeals-WilliamE . Oppenheim, Jr.

SOUTHWEST REGION

Regional Counsel

.William F . Hammack, Jr . (Acting)

Regional Director of Appeals

ClaudeC. Rogers, Jr.

DeputyRegional Counsel (Criminal Tax)

CarletonE. Knechtel

Deputy Regional Counsel

(General Litigation)

Charles L . McReynolds, Jr.

Deputy Regional Counsel

(Tax Litigation)

Mark L . Purvear

Assistant Regional Counsel

(General Legal Services)

GaryA. Anderson

Assistant Regional Counsel(Large Case)

Roger Rhodes

District Counsels and

Chiefs, Appeals O)Ttce .

Alburquerque, NM

Counsel-Harry Beekhoff

Austin, TX

Counsel-LewisJ . Hubbard, Jr.

Appeals-Frederick R . Box

Dallas, TX

Counsel-William F. Hammack, Jr.

Appeals-ElIxineC . Wedgeworth

Denver,CO

Counsel-Martin B. Kaye

Appeals-Dwight M . Sumner

Houston, TX

Courrsel-Harold Friedman

Appeals-WilliamC . Reitan

Oklahoma City, OK

Counsel-MichaelJ. O'Brien

Appeals-Brian W . Haley

Phoenix, AZ

Counsel-Vacant

Appeals-Darrell P . Ladmirault

Salt Lake City, UT

Counsel-Maiion K . Mortensen

Appeals-Robert B. Stipek

WESTERN REGION

Regional Counsel

BenjaminC . Sanchez

Regional Director ofAppeals

Donato Cantalupo

Deputy Regional Counsel (Criminal Tax)

William K. Shipley

Deputy Regional Counsel

(General Litigation)

Perry T. Foster

Deputy Regional Counsel

(Tax Litigation)

Peter

D. Bakutes (Acting)

Assistant Regional Counsel

(General Legal Services)

Albert H . Larson III

District Counsels and

Chiefs, Appeals Offitce:

Anchorage, AK

Counsel-JerryL. Leonard

Boise,ID

Counsel-Randall

C . Durfee

Honolulu, HI

Counsel-WilliamA . Sims

Laguna Niguel, CA

Coumel-Harry M . Asch

Appeals-RaymondE. Gump

Los Vegas, AT17

Counsel-James W. Clark

Appeals-Harold Ward

Los Angeles, CA

Counsel-Joseph0. Greaves

Appeals-ChristianG . Beek (Acting)

Portland, OR

Counscl-Wayne R . Appleman

Appeals-George F. Kaufer

Sacremento,CA

Counsel-StevenJ. Mopsick

Appeals-Oris McMilhan

San Diego, CA

Counsel-Donald W. Wolf

Appeals-ChariesE . Mason

San Francisco,CA

Counsel-J . Richard Murphy, Jr.

Appeals-James M . Elliott

San Jose, CA

Counsel-LawrenceC . Lilly

Appeals-JacksonS . Kohagura

Seattle, WA

Caunsel-RichardJ . Shipley

Appeals-Jerald M . Peters~n

Thousand Oaks, CA

Counsel-JamesA . Nelson

PRINCIPAL OFFICIALS OF

INSPECTION

NA'noNAL OMC

E

Chief Inspector

Teddy R . Kern

Deputy Chief Inspector

KennethA. Thompson

Director

Interrial Audit Division

Can,D . Bell

Director

Internal Security Division

DouglasC . Crouch

CENTAL REGION

Regional Inspector

JohnA . Gibson

Assistant Regional Inspector

Internal Audit

Edward L . Bal l

Assistant Regional Inspector

Internal Security

Harold J . Michaels

MiD-ATLANTIC BEGION

Regional Inspector

WalterD. Du%,al l

Assistant Regional Inspector

InternalAudit

Mary V. Baker

Assistant Regional Inspector

Internal Security

Willi.. F. Gill

MIDWEST REGION

Regional Inspector

RonaldJ . Lambert

Assistant Re ' nal Inspector

Internal AuTiW1

Harry B. Odom

Assistant Regional Inspector

Internal Security

Philip Newsome

NORTH ATLANTic REGION

Regional 1")ector

Joseph F . Reinhold

Assistant Regional Inspector

Internal Audit

Kerry R . Kilpatrick

Assistant Regional Inspector

Internal Security

Joseph Lamonica

SOUTHEAST REGION

Regional Inspector

Billv B. Morrison

Assistant Regional Inspector

Internal Audi

t

LawrenceA. Grant

Assistant Regional Inspector

Internal Security

MichaelJ . Bik

SOUTHWEST REGION

Regional Inspector E . Derle Rud d

Assistant Regional Inspector

Internal Audit

Emmette Walker

Assistant Regional Inspector

Internal Security

John H . Diet

z

WESTERN REGION

Regional Inspector

Aldwyn K. Hyatt

Assistant Regional Inspector

Internal Audit

Walter Arrison

Assistant Regional Inspector

Internal Security

Kenneth Davidson

57
IRS Organization Chart

chief inspector

Chief Financial Officer

And. Commissioner

(Haven Resources

mmgemant a support)

Assishmal Connuissimm,

(Finance)

,

ContmR

. ,

Assistant Corandsajoner

(Planning A Research )

Assistant Commissioner

(procurement )

Regional inspectors (7)

Assistant Commissioner

(Collection )

Assistant Conembaloner

jEmployse Plan and Exempt

Organizations)

Assistant Conambuslonan,

(international)

Assistant Commissioner

(Taxpayer services )

Chart Directors 163)

Bepa~nnferft of the Treasury

COMMISSIONER

Deputy Commissione r

Ascidarts to the Commissioner

Equal Opportunity

Legislative Uain

Public Affairs

Ouality

Taxpayer Ombudwan

Chief Operations officer

r-tj

Regional Comashoducers 17)

Assistant Commissioner

(Criminal Investigation)

Assistant Commissioner

[Examination)

Anisbat Commissioner

(Returns Processing )

S.rwce center Oure"we (10)

CHIEF COUNSEL

Deputy Chief C.. ..a]

Chief Information Officer

Assistant Comedwoom

(information $pit =

D .WGPM.nQ

Assistant Commissioner

(information Syst~

Management)

Regional can=] (7)

IRS Map

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