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ANNUAL REPORT 1988

Statistics

of inoome

The Commissioner*s and Chief Counsel's Annual Report is

produced by the Office of Public Affairs, Room 11 12,

internal Revenue Service, I I I I Constitution Ave . NX.

Washington, D.C. 2022 4

Publication 5 5 is available from the Superintendent of

Documents, U .S . Government Printing Office. Washington.

D.C. 20402 .

Note: Statistical data used in the text and tables of this

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

For mcample, data headed - 1988" pertain to the fiscal

year ended September 30, 1988 .

Graphs. charts and text figures have been rounded and

may not compute precisely compared to the statistical

tables . which are based on unrouncled figures.

Photographs by Jennifer Bishop from Baltimore . Maryland .

Photographs on pages 6 & 16 by Chris Bojanower from

the Public Affairs Office, Ogden Service Center and Ed

Guillette. Public Affairs Division . National Office.

INTERNA L

Far sade by the Superintendent of Donernents, U.S . Govereezent Printing Office

Washington, D .C. 20402
CONTENTS

INTRODUCTION 4

COLLECTING THE REVENUE 6

Returns Received 7

Mix Receipts 7

Refunds 7

Electronic Filing 8

Penalties and Interest 8

Presidential Election Campaign

Fund 8

Contributions to Reduce the

Public Debt 9

lbx Refund Offset Program 9

Earned income Credit 10

Master File 1 0

Lockbox Program 10

Program Analysis System 1 0

ASSISTING THE TAXPAYER 1 1

Informing the T~ixpayer 12

lbxpayer Assistance 12

Thlephone Assistance. 13

Educating lbxpayers 13

Forms and Publications 14

Problem Resolution Program 14

Public Affairs 1 5

Disaster Assistance 15

Examination 1 7

Automated Examination System 17

Coordinated Examination Program 17

Computer Assisted Audit Program 17

Thx Shelters 1 7

Excise lbx Program 1 7

Industry Specialization Program 17

Research to Improve Compliance 18

Quality in Examination 18

Information Returns Program 18

Payer Compliance 1 8

Disclosure 1 9

Criminal Investigation 19

Bank Secrecy Act 20

Forms 8300 Program 20

Questionable Refund Program 20

Organized Crime 7,~sk Forces 20

Drug Enforcement Task Forces 21

Motor Fuel Excise Thx Program 21

General Enforcement Cases 21

Collection 2 1

Service Center Collection Branch 21

Automated Collection System 21

Integrated Collection System 21

Credit Card Payment of Federal

Thxes 2 1

Employment lax Examination

Program 2 2

International 2 2

Foreign lax Return Project learn 23

Employee Plans 2 3

Exempt Organizations 23

EP/EO Automated Examination

System 2 4

EP/EO Base Inventory Master

File System 24

Interagency Agreement o n

Employee Plans 2 4

MANAGING THE SYSTEM 25

IRS Quality Efforts 26

GAO/IRS Joint Management

Review 2 6

Research 2 6

Strategic Management System 27

Information Systems Development 27

Computer Services 2 8

Inspection 28

Statistics of Income 29

Employee Programs 29

3

Executive Succession Planning

System 3 0

Competitive Recruiting and -

Examining System 30

Automated Training System 30

Building Management 3 0

U.S. Government Bankcard 30

Director of Practice 30

Legislative Affairs 3 1

Equal Employment Opportunity 3 2

CHIEFCOUNSEL 3 3

7~ix Reform 34

Reorganization of Ibchnica l

Functions 34

Revenue Act of 1987 34

Litigation 34

Tbx Litigation 3 5

Special Trial Attorney Program 35

Industry Specialization Program 35

General Litigation 3 5

Criminal lbx 36

Disclosure Litigation 36

Administrative Appeals 36

General Legal Services 37

Automated Systems Environment 3 7

STATISTICAL TABLES 4 1

OFFICIALS 6 2

Commissioners of Internal

Revenue 62

Principal Officers of the internal

Revenue Service 63

Chief Counsel for the internal

Revenue Service 66

Principal Officers of the IR S

Office of Chief Counsel 66

INTERNAL REVENUE SERVICE

MAPS 6 9

IRS Regions, Districts and Service

Centers 69

Chief Counsel Regional and District

Offices 69

INTERNAL REVENUE SERVICE

ORGANIZATION CHART 7 0

INDEX 72
measured success not just by considering its own

standards but by weighing the standards of customers, taxpayers and their representatives .

1988 was a year of unprecedented challenge for the Internal Revenue Service . The year opened with a tax filing

season driven by major tax reform 1986 changes . a filing

season that tested us and made us proud . At year's end .

the agency adjusted to a new law that spelled out technical corrections to tax reform . The months in-between were

marked by special events and projects designed to move

people on different sides of the tax system beyond coexistence to cooperation .

This extraordinary year in United States tax history demanded and, we believe, received an exceptional response from the internal Revenue Service . Not content

with reacting to change and challenge, the internal Revenue Service assumed responsibility for helping shape the

future course of tax administration.

In asking American taxpayers to judge the adequacy of

the past year's communications with external customers,

we would mention the following:

An historic first was a two-day conference for international tax practitioners that described how the~ agency is

coping with the tremendous tax consequences associated

with the global economy.

An IRS research conference entitled "Change and Complexity as Barriers to Taxpayer Compliance" drew academicians, representatives of practitioner organizations,

accountants, attorneys, and tax authorities from federal,

state and foreign governments . Subjects covered by research papers included : the compliance costs of complexity, the effect of ambiguity on taxpayer clecisionmaking

~nd risktakinC, and how IRS can do a better job of drafting tax forms and instructions.

A,qmitting that the tax system has too many and too

complex tax penalties that confuse taxpayers . and are

difficult to administer consistently. in 1987 the agency

embarked on a comprehensive penalty study . It did so

without outside prompting or direction . By the end of

1988 .

the study group issued a paper on the philosophy

of penalties and was nearing the completion of its final

report, having earned high marks along the way.

An IRS task force used the results of the first comprehensive practitioner survey as a catalyst to improve communications with the practitioner community. Approved

recommendations will provide one-stop service with special practitioner hotlines to resolve account-related problems, give practitioners more defined access to the IRS

organization, and increase IRS involvement with practitioner newsletters and professional education ,

4

011i

I

Besides enforcing curtent law, throughout much of 1988

the agency brainstormed across the country with its own

employees . taxpayers and their representatives and business people about compliance strategies for the future .

What are the compliance goals for the next five to 10

years? In going forward, how can we build up the

strengths and minimize the weak points of the IRS organization? What are some creative suggestions for administering the tax system differently ?

in designing information systems that will be state of the

art one decade from now, we are going forward-not independently, but in consultation with others . A conference in

1988 to educate outside professionals about current progress in information system development and enlist their

advice undoubtedly will be the first of many

In terms of commitment to employees, 1988 was a year

of self-analysis . Predictions about major workforce differences within the next decade led to an intensive study of

hiring and promotion opportunities for women and other

minorities . a study that we believe will tap important resources for hiring and ensure for all employees the opportunity to compete for advancement.

The other focus of the agency's self-analysis-a continued emphasis on ethics and integrity issues-may be

somewhat more intangible but is very significant nonetheless. We want to guarantee that the same strong ethical

underpinnings that helped shape the agency's reputation

in the past will be there for the future .

Our attorneys are an integral part of our business ewry

year but in a follow-up year to major tax reform legislation, their contribution has been invaluable . Considering

the gargantuan task of producing tax reform guidance and

accommodating the interests of taxpayers . Capitol Hill,

and the Treasury Department, we believe our attorneys

acquitted themselves admirabl y

On a positive note for the future, reorganizing the technical functions of the counsel side of our operation in

1988 was an example of perfect timing . It built on the fine

results of an earlier decision to make our attorneys more

accessible to the rest of the organization. The technical

reorganization should contribute greatly to making more

Lawrence B. Gibbs

Commissioner

informed decisions, producing better tax guidance, and

creating a more effective enforcement presence .

Challenges Ahea d

Th a large extent, the challenges ahead for the internal

Revenue Service are no different from the challenges facing every other government agency Sometimes there are

competing considerations :

- Tightening the belt to stay within shrinking budgets but

trying to increase public awareness about the need to

close the pay and benefits gap with the private sector .

- Positioning the agency at the cutting edge of information systems development so that taxpaying customers get

the high-quality service they deserve and our agency

makes better use of all the information it collects .

- Continuing to try to improve the process of delivering

tax guidance despite the number of built-in problems

associated with it . but taking a lead role in the public dialogue about the downside risk to the voluntary compliance system posed by too much complexity and change .

- Making a clear distinction between taxpayers who are

trying to comply but do not understand how . and deliberate non-compliers ; balancing the agency's responsibility to

assist the former and to identify and bring the latter to

task .

Throughout all of 1988, the Internal Revenue Service

measured success not just by considering its own standards but by weighing the standards of customers, taxpayers and their representatives. This broadening of

perspective resulted in a healthier respect for taxpayer

rights .

In fact. taxpayer rights provisions were written into the

final language of the technical corrections law . While our

promotion of taxpayer rights preceded any legal requirement to do so. the legislative reminder was an excellent

note on which to end one tax year and begin another.

William F Nelson,

Chief Counse l

5
llili~d

VE

of the Tax Reform Act of 1986 went extremely well .

There were no dramatic differences in filing patterns from the way people filed last year . The overwhelming majority of American taxpayers did the

same thing they do every year- they filed their

returns on time and paid any tax balance due .

Returns Received

IRS processing of tax returns during the first filing season

under the changes brought about by the lbx Reform Act

of 1986 was right on target . There was a shift toward using

the simpler returns this year with more taxpayers filing

Form 1040EZ . The requests for automatic extensions were

just about what had been projected-just over a million

more than last year. At the first of the season, the number

of taxpayers using paid preparers was very close to last

year, but toward the end of the season this increased .

Almost 2 .2 million more taxpayers sought help this year in

completing their tax returns . Not surprisingly the percentage of Form 1040 returns with itemized deductions is

down and although more taxpayers received refunds . the

average refund is lower this year,

IRS service centers processed 194 million federal tax

returns and supplemental documents in 1988-a0.6 percent increase over the 193 Million Processed in 1987 .

Over 88 million or 45 .5 percent of all returns received

were individual income tax returns . Forms 1040 and

1040A for the full fiscal year. More than 18 million individual taxpayers-17 .1 percent of all individual filers-used

the simplified Form 1040EZ . compared with about 16

million in 1987, an increase of

9 percent . The number of

individual taxpayers filing Form 1040 increased3 .2 percent from 68 .6 million to 70 .8 million this year, (See Statistical Itible 6 for details .)

rf~x Receipt

s

Gross revenue receipts, up5 .5 percent over 1987 . rose to

$935 .1 billion this year. an increase of $48.8 billion. Individual and corporation income tax collections accounted

for almost two-thirds of the total receipts . individual tax

receipts totaled $473 .7 billion, an increase of 1 .8 percent

over last year. Corporation tax receipts rose

6.6 percent to

$109 .7 billion .

Employment taxes (social security, self-employment.

federal unemployment, and railroad retirement), which

were 34 percent of the total revenue . hit $318 billion, another record high .

Excise taxes totaled $2

5 .9 billion, a decrease of 22 .1

percent compared with last year. This year's receipts do

not contain alcohol and tobacco taxes which are now

collected and reported by the Bureau of Alcohol, Thbacco

and Firearms. (See Statistical Tables I and

3 for details .)

'Number of Returns Filed by Principal Type of Return

(Figures in thousands . For details see statistical table6. )

Type of return 1987 198

8

Grand total 193,156 194,30

5

i~corrne tax total 150.309 152,12 1

individual 103,460 106,99

4

--F,div,dual estimated tax 38.804 35,48

9

Fiduciary2.336 2,78

3

Fiduciary estimated tax

- 1,05

5

Partnership 1 .836 1 .81

4

Corporation 3,873

3 .986

Estate tax 61

52

Gift tax 105 103

imployntent taxes 28,233 28,23

6

Exempt organizations 523 49

0

Employee plans

2 .114 1,819

Alcohol . tobacco and

firearms' 492

-

Excise taxes 1,011 95

7

Supplemental documents' 10 .301 10.523

Non-master file returns'8

4 1 I Beginning July 1 . 1987, the Bureau of Alcohol, Tobacco and Firearms

assumed responsibilty for the filing of these returns . They are no longer

included in IRS data. d s Forms 1040X, 11 20X . 26W 4868

. 7004 and 104 1 A.

11~,ncl,u= Form' 94 20

1M. 94 1 NMI, CT-2, 990BL. 6069. 1042, 1120 DISC.

c DISC, 11 20 FSC and 8404 ,

IRS processed more than 194 million tax returns in 1988, including

583,000 eiectronically-filed returns . 7

Refunds

IRS issued 83 million refunds totaling $94 .5 billion this

year, compared with 80 .8 million refunds amounting to

$97 billion in the previous year. About 79 .7 million individual income taxpayers received $73,8 billion in refunds .

including $412 million in interest . (Note : Individual income

refund figures in Statistical Ibbles 4 and

5 include fiduciary

and partnership returns . See footnotes in these tables. )

By law, IRS must issue any refund due on individual

income tax returns within 45 days of the date the return is

required to be filed or the government must pay interest

on the refund amount .

By the end of the fiscal year, IRS had paid interest on

refunds for 2 million current-year individual income tax

returns timely filed but not refunded during the statutory

interest-free period. compared with 1 .6 million last year.

individual refunds this year averaged $92 1 . compared

with an average of $943 in 1987 . The processing of refund

claims for Windfall Profit bx resulted in refunds amounting to $333 million, of which S132 million represented

interest. (For details. see Statistical Tbbles 4 and

5 .)
---u% - -ven.e

Electronic Filing

Electronic filing of individual income tax returns with refunds became an operational program for the 1987 pro&

essing year. During that first year, about 77 .000 returns

were filed electronically by 66 return Preparers in 7 metropolitan cities . In 1988 . IRS expanded the program to 16

district offices with 2,500 preparers. software firms, and

communication firms transmitting 583,000 returns . The

Ogden and Cincinnati Service Centers processed these

electronic returns. IRS will further expand electronic filing

in 1989 to include 48 district offices. Implementation of

the electronic filing program nationwide will be completed

when the remaining 15 districts are added in 1990.

Savings for the IRS through electronic filing include reduced labor costs. a marked reduction in telephone calls

from taxpayers . and a decrease in the volume of notices

mailed to taxpayers . Error rates are approximately 5 1/2

percent with electronic filing, compared with 21 percent

for manual returns .

Electronic/magnetic media filing of Forms 1065, 104 1,

and 11 20S will be available for the .1999 processing year at

the Andover Service Center. There is no geographic restriction on location of filers for these business returns.

Penalties and Interes t

The law requires that IRS charge penalties for failure to file

returns, late payments, payments with bad checks, negligence, false withholding statements, fraud . and other violations . Penalties may be reduced or canceled when

appropriate . IRS imposed 23 million net penalties totaling

$6 billion. Of these penalties, IRS imposed 13 .2 million on

individuals for a total of $3 .3 billion and 9 .9 million on

business returns, totaling $2 .7 billion . (See Statistical bible

14 for details) .

The law also requires that IRS charge interest on late

payments . Generally, the IRS may not reduce interest due

on taxes owed . but in cases where interest is not justified,

it may be reduced or canceled as appropriate. Interest

charges totaled $3 .9 billion on individual returns with

reductions of $498 million . Interest charged to business

returns totaled $7.7 billion, reduced by $2 .9 billion .

Gross Internal Revenue Collections (In thousands of dollars. For details see statistical table 1 . )

Source

Percent of 1988

collections 1987 1988

increase or decreas e

Amount Percen t

Grand total 100 .0% 886,290 .590 93 5,106 .594 48,816,004 5 .5 %

Income taxes . total 62 .4% 568,3 1 1,47 1 583 .349,1 20 15 .037,649 2 .6 %

Corporation 11 .7% 102,858,985 109 .682,554 6,823,569 6 .6 %

Regular 11 .7% 102,614 .712 109 .393,550 6,778 .838 6 .6 %

Exempt organizations business income tax 244,272 289 .004 44,731 18 .3 %

Individual, total 50.7% 465,4 52 .4861 473,666,5661 8,214,080 1 .8 %

Withheld by employers' 36 .5% 322,495 .3 301 34 1,467 .6821 18,972,352 5 .9 %

Other' 14 .1% 1 42,9 5 7 .156 132,198,884 (10,758,272) -7.5 %

Employment taxes, total 34 .0% 277,000.469 3 18,038 .990 41,038 .591 14 .8 %

Old-age, survivor's, disability and

hospital insurance. total 32 .9% 266 .616,935 307,594 .2 15 40 .977 .280 15,4 %

Federal insurance contributions 31,0% 2 5 2 .62 9.34 3 289,903 .877 37,274,534 )4 .8 %

Self-employment insurance

contributions 1 .9% 13 .987 .592 17 .690 .338 3,702 .746 26 .5 %

Unemployment insurance 0 .7% 6,232 .000 6,178,000 (54,000) -0.9 %

Railroad retirement 0 .5% 4,151 .534 4,266.775 115,241 2 .8 %

Estate and gift taxes, total 0 .8% 7,667 .670 7,784 .445 116,774 1 .5 %

Estate 0 .8% 7,164,681 7,348.679 183,998 2 .6 %

Gift 502 .989 435,766 (67,223) 13 .4 %

Excise taxes, total 2 .8% 33,310,980 25,934 .040 (7.376,940) -22.1 %

Presidential Election Campaign Fund

Citizens and resident aliens who owe at least one dollar in

federal income tax may designate one dollar of the tax t o

Net Internal Revenue Collections (In thousands of dollars.)

Net Collection s

Gross Percent

Collections Refunds' Amount of tota l

Grand total 935,106,594 92 .760,500 842,346 .094 100 .0

Corporation income taxes 109.682,554 15 .536,227 94 .146.327 11 .2

Individual income taxes 473,666,566 7 5,1 34,81 31 398,53 1,75 3 47 . 3

Employment taxes, total 318,038,990 996,914 317,042,07 5 37.6

Old-age, survivor's . disability and hospital insurance 307,594,2 15 707,750 306,886,465 36 .4

Railroad retirement 4,266,775 30,318 4,236.457 0 . 5

Unemployment insurance 6.178.000 258,846 5,919,154 0. 7

Estate and gift taxes 7,784 .445 190 .189 7,594,256 0 .9

1 Excise taxes 25,934,040 902,357 25,031 .683 3.0

Does not include interest paid on refunds. In the narrative, the total refund figure of $94 .5 billion includes $1 .7 billion of interest .

Refunds of Forms 1040, 1040A and 1040EZ including withheld taxes. minus FICA.

' Includes presidential election campaign fund amounting to

$3 3 , .179,268 .

Includes presidential election campaign fund amounting to

$3, 3A 2 L709 .

Estimated collections of individual income tax withheld are not

reported separately from old-age, survivor's. disability and hospital

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

individual income tax not withheld are combined with OASDHI taxes on

the Presidential Election Campaign Fund : This year. 21

percent of the total individual income tax returns . or 22 .8

million . showed designations to this fund of $34 .4 million.

The cumulative amount credited to the fund since it began

in 1972 is $534 .8 million .

Contributions to Reduce the Public Debt

Last year was the sixth year federal tax forms carried a

message inviting taxpayers to make voluntary contributions to reduce the public debt . Thxpayers .could send

separate checks, payable to the Bureau of Public Debt,

self-employment income . The amount of OASDHI tax collections shown

is based on estimates made by the Secretary of the Treasury pursuant

the provisions of section 201 (a) of the Social Security Act as amended to

and includes all OASDHI taxes, The estimates shown for the two

categories of individual income taxes were derived by subtracting the

OASDHI tax estimates from the combined totals reported .

- Less than 0.5 %

with their federal tax returns and take a deduction on the

next year's tax return . subject to limitations on charitable

deductions. This year. there were 423 contributions, totaling $ 1 75 .000 . making the number of contributions 10,805

and the total contributed $1 .7 million .

lbx Refund Offset Progra m

By direction of Congress, the IRS acts as a collection

agent for a number of government agencies to collect

money taxpayers owe on delinquent child support payments and a . variety of delinquent government debts . Con8- M - 9
gress requires the IRS to withhold all or part of the

,

taxpayer's Income tax refund to "offset" the amount of the

delinquent payments .

Since 198 1 . Congress has required the IRS to withhold

all or part of a tax refund to cover delinquent payments if

a taxpayer fails to make support payments to a child or

spouse who receives public assistance. In 1986, Congress

also set the requirement for IRS to apply individual income tax refunds to offset support payments for a chil

d

or spouse who is not on welfare and to pay delinquent

debts owed to other federal agencies,

Through an agreement with the Department of Health

and Human Services, IRS acts as collection agent for the

state welfare agencies in all child or spouse Support Cases .

The refund amounts are used to reimburse the agencies

for the support they furnish through aid to families with

dependent children, The state agencies turn the funds

over to the parents having custody of the children in nonwelfare cases. In 1988 . refunds totaling 734,561 were offset in the amount of $405 .3 million to cover delinquent

payments .

other agreements with the Departments of Housing and

Urban Development, Agriculture. Education, Defense .

Treasury. Justice . and Health and Human Services, and the

Veterans and Small Business Administrations, require the

IRS to act as collection agent for delinquent federal debts.

During 1988. refunds were offset for this purpose on

459 .75 5 individual income tax returns in the amount of

$230.7 million .

Legislative authorization for the nonchild support offsets

expired on June 30. 1988, so the IRS ceased offsetting

against nontax federal debts . However, the program was

later reauthorized and extended through January 1994 by

the Family Support Act of 1988 . Since separate legislation

governs child support offsets, they continued without

interruption during the period when legislation suspended

offsets for nontax federal debts.

Earned Income Credit

Low income taxpayers who keep a home for themselves

and at least one dependent may claim the earned income

credit. T~xpayers who qualify for the credit may choose to

get it in their paychecks in the form of advance payments

during the year, rather than wait and file for it on their tax

returns after the year is over. About8.5 million taxpayers

claimed a total of $2 .8 billion. Employers reported they

paid out $4 .1 million in advance earned income credits.

Master Fil

e

The number of taxpayer accounts on the Individual Master

File grew to 145 .7 million by the end of 1988 . a2 .9 perThe Composite Mail Processing System

(COMPS) at the service center can sort,

open and count up to 30,000 pieces of

mail per hour with 98 percent accuracy.

The system can even sense if there's a

check inside an envelope, so monies can

be deposited faster.

cent increase over last year. The Business Master File contained 28 .5 million accounts, a one percent increase over

the previous year. The National Computer Center processed 947 .45 million individual and business master file

transactions, up by 141 .3 million or nearly 17.5 percent

over 1987 .

Lockbox Program

One of the many cash management programs the IRS

conducts is the use of the Department of 'treasury Lockbox Program network to collect Form 1040ES . Estimated

'[,~x for individuals, tax payments . During 1988 . taxpayers

who would normally file their Form 1040ES tax payments

at the Andover, Atlanta, Brookhaven, or Kansas City Service Centers sent their payments to addresses which belong to commercial banks.

Treasury reported that the Lockbox Network deposited

$26 billion, resulting in a total savings of $18.6 million in

interest avoidance savings.

Program Analysis System

The Program Analysis System (PAS), is a highly specific

quality review of the products from some of the IRS major

processing systems . PAS provides information to management about the who, where and why of both taxpayer and

systemic errors . Based on the information provided by

PAS, IRS makes changes to forms, instructions . procedures

and processing systems to eliminate or reduce errors in

future processing .

Because of the basic design of PAS. its adaptability will

allow IRS to expand the review to new areas to provide

managers with more information on which to base their

decisions .

Major print campaigns and the Problem Resolution Program are

among the many special programs IRS provides to assist taxpayers ,

10

obligations is a major objective of the IRS. Many

programs are available to taxpayers, including

telephone assistance, televised tax programs, audio

and video cassette programs, walk-in assistance,

workshops, and seminars. Several IRS-sponsored

volunteer programs offer people free help in filling

out their returns .
Assisting the T~xpayer

I?*; rnailej more than 117 million

~,x ~

ad~i,~;, L; to jaxpz)yc,~ vldch repre

. - ihatt ei~,,hi billion pages ot

lo .-,i-w, in-IFUClion.r, and tax oera . L11-

it oistributimi warc;iouses

)8 million 10.xPay'21 ordz~lf, fol It) TTIF,

~vljllcadons ane cnswcred up to

fw,o,J~) toll IF-v ic!Ic"llone cell,_ pe., day .

informing the lbxpayers

During the important first year of filing under the new laws

of the 1bx Reform Act of 1986 .

IRS made special efforts to

reach the largest audience through electronic media and

print assistance . Anticipating the major impact that tax

reform would have .on nearly every individual and business taxpayer in the nation, the IRS joined with the Advertising Council in a five-year partnership to develop major

print and broadcast public service campaigns.

Using the campaign theme. "Make Your Taxes Less TaxIng:' the Advertising Council conducted an extensive campaign placing public service materials with television and

radio stations, in newspapers and magazines, and on billboards and buses throughout the country. The campaign

highlighted major topics such as : "File Now." -T6e-1bx:'

and "Volunteerism." Network and local news programs

also featured the campaign.

The IRS also produced a variety of electronic media

material throughout the year. Public service programming

was available to over 1 .200 television stations and cable

outlets and 10 .000 radio stations . Audio and videotapes in

English and Spanish aired on Lax reform and tax preparation . In addition, various panel discussion programs were

produced for cable television .

A two-hour tax program in February aired over 226

public broadcasting stations and reached 4 .6 million viewers, an increase of about a half million viewers over last

year. A Spanish language clinic reached over 900,000

viewers, and a syndicated television tax program ran on

180 commercial stations . covering 84 percent of television

households.

IRS placed materials in publications worldwide to assist

and educate taxpayers. Materials included a tax supplement for mass media circulation and several clipsheets

aimed at specific audiences such as employees, farmers,

and Hispanics . Successful promotions led to publication of

these special tax sections in nearly 2,000 newspapers and

in-house newsletters for a circulation of 35 million . USA

lbday published a special tax guide reaching millions of

readers.

Another major marketing effort resulted in the American

Forces PressService publishing a special "Income 'I~ix Edition"

which was distributed to over 1,000 publications worldwide . This edition had an estimated readership of more

than 4 million military and civilian personnel and their

adult dependents.

The total value of free advertising for print media placement in daily newspapers and broadcast media placement

of television and radio spots was approximately $65 million .

Taxpayer Assistance

This last filing season IRS offered new methods of ta x

assistance, both domestically and abroad, in response to

taxpayer concerns over the changes made by the lax

Reform Act of 1986 .

IRS became more accessible to its

customers by offering additional walk-in offices and extended hours of operation, including Saturday and limited

hours on Sunday for walk-in and telephone help. Some

areas piloted a math verification program to help taxpayers who prepared their own returns . IRS also used computer proCrams designed to review returns and identify

errors while the taxpayer was present to provide the

corrections.

IRS began the-"One-Stop Service Concept" to help taxpayers meet their tax obligations with just one IRS contact . Districts used their expanded authority to quickly

resolve account problems while talking to the taxpayer.

Several districts also invited state tax agencies to join IRS

at tax preparation sites.

IRS also took steps to determine whether quality service

was being delivered to the public. The Service established

the Integrated lbst Call Survey System (ITCSS) . Using the

ITCSS to make 20,000 test calls to the toli-free telephone

sites during the 1988 filing period . IRS was able to more

accurately measure the quality of telephone assistance on

selected tax law topics and target corrective actions.

Concentrated efforts continued towards educating the

taxpaying community and establishing contacts to monitor

the impact of the%x Reform Act of 1986 . More communications with practitioners and congressional liaison offices

expanded the pool of resources available to help IRS help

the taxpayers . Regional contacts were established to send

questions on areas of technical concern to the National

Office for prompt resolution.

Q

Assisting Taxpayers 1988 1987

WRITE, CALL OR WALK-I N

Toll-Free Telephone 385M 34 .7 M

Account & Problem Resolution 63M 53 M

Technical 4 .OM 2 .6 M

Service for the Deaf 2,746 1,66 0

Non Toll-Ftee TLIephone .3M s TM_

lble-l~ix 13AM 10.9 M

Automated Response 2 .IM 2 .3 M

Refund 113M 8 .6 M

Correspondence 166 .60~169 00 0

Walk-in 7AM TI M

Permanent Offices 479 41 1

Filing Season Only 64 5 6

Foreign Language Assist . 112 9 8

Tax Forms & Instructions Distributed 274M 292 M

Libraries, Banks & Postal Service 69,000 54,400

DISASTER/EMERGENCY ASSISTANCE

States 8 1 8

Counties 54 188

Citiestlbwns/Communities 2 5 3

TAXPAYER EDUCATIO N

Outreach T~xpayers Assisted LOM 903,000

Community Sites t 2,000 11 .000

VITA & TCE lbxpayers Assisted 2 .3M 13M

Volunteers 82,000 57,000

Students Receiving Understandin g

T~xes Material 4 .OM 33M

Workshops

Small Business Attendees 52 .000 47 .000

Tax Practitioner Institutes

Attendees 59 .000 36,000

Sites 377 199

Student lax Clinic Sites 8 1 2

TAXPAYER INFORMATION

Free Advertising Received $65 .OM $4 5 .OM

Iblevision ClinicsiSpecial Programs 29 1 7

Radio Clinics 10 7

Potential Viewers/Listeners* 242M ITOM

Newspapers Using Tax Supplements 1,939 1,04 9

Estimated Circulation 353M 29 .OM

Public Service Ads Printed 6 .240 4 .700

Estimated Circulation 120.7M 97 .OM

Estimated Supplement/Ad value $7 .3M $5 .7 M

Billboards 2 .100 2 .000,

13

Assisting the Ttixpaye r

IL-lephone Assistance

IRS provided convenient help for taxpayers through three

forms of telephone assistance : the toll-free system with

trained staff to help with technical tax law and procedural

questions and account problems ; Tele-lbx for either recorded technical tax law information or the status of the

current year's refund : and . a special toll-free service for

taxpayers to order forms and publications .

The public's awareness of Tele-Tbx grew in 1988 . The

system handled more than 13 million queries, an increase

of over 2 .5 million from 1987 . In response to the increased demand . IRS added two additional ILle-lbx sites .

bringing the total to 30 .

Educating Taxpayers

To enhance voluntary compliance with the federal tax

laws. educating the public on tax law changes and providing free tax assistance to those with special needs are

primary objectives for IRS. TWo programs sponsored by

IRS used trained volunteers at community sites across the

country to help people fill out their tax returns . The Volunteer Income Tbx Assistance (VITA) Program assisted 1 .0

million taxpayers . and the Tax Counseling for the Elderly

(TCE) Program helped over 1 .3 million, These programs

reached special groups of taxpayers for whom professional help may have been out of reach, including the lowincome . rion-English speaking, handicapped, and elderly .

The Community Outreach lax Assistance Program also

provided tax assistance and information to more than 1 .0

million taxpayers, This program proved to be especially

popular, since it was offered at convenient times and locations in the community for taxpayers who were unable-to

seek help at IRS offices during normal business hotirs' IRS

representatives explained the 7tix Reform Act's effect on

taxpayers and discussed particular provisions of the tax

law with special-interest groups such as small business

owners, self-employed people, farmers, and retirees ,

In 1988, the IRS introduced a revised Understanding

1~ixes Program for high school students using computer

software and video programs in the instructional materiais . Four million students nationwide studied taxes using

the new innovative course. As a result of an IRS initiative,

selected community colleges across the country began

piloting an IRS-developed course covering a full-range of

subjects for small businesses and self-employed people .

Course materials contained instructor and student guides

and a videotape designed so that the material can be

tailor-made to fit the needs of different audiences, An

6 Figure for 1987 Was for eStiMaLed viewersAisteners, while the 1988

figure reflects potential viewersAisteners,
Assisting the lbxpaye r

evaluation of the course is being made to consider nationwide expansion of the program . Professional tax preparers

received assistance through practitioner institutes .

Forms and Publications

In an increased effort to simplify the forms and instructions, IRS completely revised the instruction packages for

Forms 1040A and 1040EZ . The text was simplified and

graphic improvements were made. Also . a short form was

developed for computing self-employment tax, Of the 12

million people required to compute self-employment tax,

about I I million will use the new short version.

During the summer. IRS released advance proof copies

of the major 1988 tax forms for public comment . lbxpayer

testing was done on specific parts of the individual tax

forms that caused problems last year . IRS made many

improvements to the forms before they were printed,

based on the comments received from the public and

findings of the testing .

As required by the Office of Management and Budget, a

statement was added to the instructions for each tax form

regarding the time needed to complete the form . The

statement invites the public to comment on the accuracy

of the time estimates and to make suggestions regarding

the tax forms .

The time estimates were figured using a new method for

computing paperwork burden, which was developed as

the result of an extensive study by an outside consultant

in consultation with the Office of Management and

Budget. Through focus group interviews, diary studies .

and nationwide surveys of taxpayers, the consultant collected the reviewed data on the time taxpayers spent preparing tax returns .

The previous method used by IRS to measure burden

only counted the time spent filling out forms and not the

time devoted to other tasks related to tax preparation . The

new method, developed as a result of the study, estimates

the time needed to perform other taX-Telated tasks such as

recordkeeping, learning about the law or the form . reading

instructions, and preparing returns for mailing, in addition

to actually filling out tax returns. Although the new

method produces higher time estimates, they are more

accurate than the old estimates . The IRS has a better picture of the time required for tax preparation and the types

of forms and schedules that cause the greatest burden .

IRS developed and printed two new taxpayer information publications : Publication 1 . Your Rights as a Taxpayer, and

Publication 933, Major Tax Law Changes Enacted in 1987 . A

short version of Publication 17 . Your Federal Income Tax. was

developed . IRS will test proposed new Publication 2 . Taxes

and You-The ABC's of Income Tax, during the 1989 filing season to determine its potential market. -

Employees at three new distribution warehouses filled

about 28 million taxpayer orders for forms and publications . most of them within 48 hours of receipt. with the

completion of the third Centralized Inventory and Distribution (CIDS) Center in Sacramento. Califortnia . the IRS now

has more than 260,000 square feet of warehouse space to

store a variety of published items for distribution to taxpayers, IRS offices and forms outlets . Hundreds of formsorder assistors use the sophisticated communications

systems in the three CIDS sites to answer up to a capacity

of 126,000 toll-free telephone calls per day During 1988,

IRS provided a 97 percent level of service for 6 million

toll-free calls .

IRS supplied taxpayers with ~wjcle variety of tax forms

and published tax information . including an all-taxpayer

notice on the availability of new Publication 920 . Explanation of the 7~ix Reform act of 1986. IRS gave taxpayers

information on specific tax topics printed in more than 50

million publications, ranging in size from 2 to 220 pages

and distributed through a multitude of outlets .

IRS mailed about 117 million tax packages to individual

income tax filers and business tax return filers . This mass

distribution of tax information represents more than eight

billion pages of forms, instructions and tax data delivered

directly to taxpayers . More than 400 million tax forms and

instructions went to taxpayers through the voluntary services of 57 .000 libraries, banks and post offices .

IRS offices across the country passed out more than 100

million tax forms and instructions over their taxpayer walkin service counters . More than 50 million forms . instructions and publications were sent out to tax practitioners .

Problem Resolution Progra m

The Problem Resolution Program (PRP) continued to recognize the importance of preventing problems for taxpayers . The PRP staff worked with other IRS activities for a

successful 1988 filing period involving the major tax reform changes .

The program handles taxpayers' complaints and seeks to

prevent future problems by identifying the root causes of

the complaints and by representing within the IRS the

interests and concerns of taxpayers. Through the Problem

Resolution Program, 393,000 taxpayers received assist14

ance in solving tax problems that were not resolved

through normal procedures .

The lbxpayer Ombudsman, a member of the Commissioner's immediate staff. directs the program . Each IRS

district, service center, and regional office has a Problem

Resolution Officer (PRO) . In resolving taxpayers' problems

and protecting their rights, PROs may intervene in cases if

IRS action or inaction would cause a hardship for the taxpayer. in such cases, PROs can stop actions so the case

can be reviewed to determine if the action is correct and

appropriate . They can also take steps to speed up an

action, such as expediting the issuance of a refund or the

release of a lien . These authorities were formalized as

Mixpayer Assistance Actions and, later, codified as 7bxpayer Assistance Orders by the Taxpayer Bill of Rights Act .

PROs also have the authority to approve replacement

checks for certain lost or stolen refunds: substantiate

credits to taxpayers' accounts where the taxpayer can

fumish proof of payment. but the IRS cannot locate the

payment : and reverse certain penalties if taxpayers have a

reasonable cause .

Besides preventing and correcting problems, PROs publicize PRP through television and radio, articles and advertisements . and meet regularly with tax practitioner

associations . Congressional staffs. and outside groups

regarding the program.

During 1988 . PRP personnel placed test orders for tax

forms, reviewed samples of tax returns at service centers

and district offices, and monitored telephone calls of taxpayers seeking assistance.

Among its other accomplishments in preventing problems for taxpayers . PRP's recommendations in 1988 resuited in:

• contacting state unemployment offices to make recipients aware that unemployment compensation is taxable

under the Tax Reform Act of 1986 ;

• eliminating the taxpayer burden of sending documentation with the income tax return to support foreign tax

credit claimed:

• I ssuing employer identification numbers faster in district

offices : and ,

4 helping to improve procedures for processing and controlling Forms 2553, Election by Small Business

Corporation .

Public Affair s

Public Affairs Officers (PAOs) in each district . service/

compliance center, region, and in the National Office use

a variety of communication skills to inform and educate

IRS employees and outside audiences about changes in

tax laws and tax return processing procedures.

PAOs provide information on tax law changes and proc15

Assisting the lhxpaye r

essing procedures to specialized audiences such as tax

practitioners, state government officials, Congressional

staff . businesses, media, civic organizations, the general

public . and IRS employees . This is accomplished through

the use of radio. television . printed materials, news releases, tours. teleconferences. speakers, tax practitioner

newsletters, and the Commissioner's and Chief Counsel's

Annual Report .

Publicity efforts last year emphasized areas of filing

early and accurately. expansion of electronic filing, use of

Tele-Mix service. and volunteers for free tax assistance

programs . An extensive campaign promoted taxpayer

understanding of the tax law changes made by the Tax

Reform Act of 1986 such as filing of Forms W-4, Employee~s withholding Allowance Certificate. applying for social

security numbers for dependents, and tax shelter settlement initiatives .

Field PAOs had more than 36 .000 media contacts : the

staff in the National Office Public Affairs responded to

over 4 .000 inquiries . Field-PAOs coordinated requests for

nearly 4,000 speakers to address civic groups and professional tax groups.

Disaster Assistance

In 1988 . taxpayers in eight states suffered losses because

of floods, hurricanes. tornadoes . and other emergencies

Iand disasters. The IRS provided on-site help to the victims

n preparing amended returns for casualty loss claims and

expediting refunds to the affected taxpayers .
u.

mary compliance through both enforcement and

taxpayer service activities. Over 83 percent of

taxpaycis Voluntarily report their tax without any

enforcement effort . To preserve the health of our

tax system, everyone Must take an active interest in

continuing to foster voluntary compliance .

Examination

Examination administers a nationwide audit program involving the selection and examination of all types of federal tax returns (except exempt organization and alcohol .

tobacco and firearms) to determine correct liabilities of

taxpayers. Examinations are conducted either through

interviews or correspondence .

IRS examined 1 .03 million returns through field or office

audits which resulted in $19 .2 billion recommended additional tax and penalties, and refunds totaling $636 million.

Through the service center examination program . .56

million returns were corrected, resulting in recommended

tax and penalties of $750 million, Through correspondence by service center tax examiners, 18 million returns

were corrected, resulting in recommended tax and penalties of $737 million . Through efforts in districts and service centers, Examination verified or corrected 1 .26 per

cent of all returns filed in 1988 ,

Automated Examination System

Through the Automated Examination System (AES) . distribution of 18,000 portable computers was completed to

revenue agents and group managers within Examination,

International, Appeals, and Employee Plans/Exempt

Organizations . Agents also received an additional 680

desktop computers for use in team or large case~

examinations .

Distribution of specialized software programs, called

"workcenters", was also made for use in audits by IRS

engineers and estate and gift tax attorneys . Corporate .

employment and excise tax workcenters underwent final

development and testing stages with release expected in

fiscal year 1989 .

To facilitate tax law research, the AES program area is in

the process of developing an electronic tax law research

service, called "Citator :' which revenue agents can access

through their portable computers .

Coordinated Examination Program

Through the Coordinated Examination Program . teams of

the most experienced examiners and specialists in the IRS

conducted examinations of 1,461 of the largest and most

complex domestic and foreign-controlled corporations . In

1988 . the examinations resulted in recommended tax

deficiencies and penalties totaling $9 .58 billion.

Examination of returns and identifying filers of fictitious claims for tax

refunds are two IRS programs used to enforce the tax laus,

Computer Assisted Audit Program

Computer audit specialists help revenue agents in, cases

involving computerized records and are responsible for

securing record-retention agreements with certain large

taxpayer corporations . They are trained in advanced statistical techniques, which they apply to examinations . and

serve as expert assistants to other revenue agents and

examination specialists .

'[~ix Shelters

IRS examined 14 1 .058 returns with tax shelter issues . Examination of these returns resulted in total recommended

additional tax and penalties of $2 .3 billion .

The 'rbx Reform Act of 1986 significantly altered the

business environment for tax shelters through laws which

eliminate or dramatically limit the tax benefits available

under prior law.

in a effort to settle old tax shelter cases, Examination,

Chief Counsel and Appeal~'established a program of settlement offers to encourage taxpayers to settle their cases

at the lowest possible level . This program resulted in a

dramatic increase during 1988 in the rate of agreement on

tax shelter cases.

The provisions of the T~x Reform Act are still too new to

declare tax shelters a thing of the past . IRS will continue

its efforts to identify and challenge potential abusive tax

shelters .

Excise rf~tx Program o

Coordination between examination . Chief Counsel and

private industry increased in an attempt to develop regulations and procedures for the administration of the new

laws for gasoline and diesel fuel excise taxes .

New forms have been developed, which will -be attachments to quarterly excise tax Form 720, to help taxpayers

report and pay the correct amount of their excise tax .

These forms will be used beginning withthe first quarter

of 1989.

Initial steps have been taken to establish a national data

base for taxpayers to verify the validity,,of an excise tax

registration for the purpo~e of tax-free transactions.

industry Specialization Progra

m

IRS has a continuing program for identifying industry

groups requiring centralized coordination and expertise .

Industries are designated for this program based on the

complexity and significance of tax issues . This information

is obtained through an industry study which is coordinated nationally.

17
Enforcing the Law

Currently, there are 16 designated industries and three

industries uAer study. Once an industry is designated for

the specialization program . a team of experts from the

Examination and Chief Counsel functions is established

and they become the focal point for providing legal and

audit direction to examining agents.

The primary purpose of this program is to promptly

identify issues of industry wide impact and reduce the

number of future issues by communicating the IRS position to taxpayers within the industry.

Research 1b Improve Compliance

The lbxpayer Compliance Measurement Program (TCMP)

is based on the examination of a stratified random sample

of returns . The resulting data is used to develop discriminant function (DIF) formulas, which are the primary methods of selecting returns for examination .

IRS completed the first TCMP S Corporation (Forms

1120S) survey this year. New examination classes for S

Corporations will be formed based on TCMP data . and

DIF formulas will be developed for returns filed in 1990.

Both S Corporation and individual return TCMP files will

be reformatted to include changes from the 11~ix Reform

Act of 1986 .

The fifth TCMP survey for corporations with assets under

$10 million started September 1, 1988 . and will be completed May 31, 1990.

The IRS conducts research on returns containing specific

issues to determine pockets of noncompliance as well as

the reasons for noncompliance . A research study is now

being conducted to determine the reasons why payers of

income other than wages submit information returns

(Forms 1099) to IRS with missing or invalid taxpayer identification numbers . The IRS is also conducting examinations to study taxpayer compliance with various provisions

of the 7~ix Reform Act of 1986 . The IRS uses the information derived from these types of specific studies to determine future enforcement strategy.

Ouality in Examination

Quality of case work is stressed by placing emphasis on

adherence to a set of Auditing Standards . This process 'is

measured by both on-line and post-review systems .

Experienced examiners coordinate the work of, and

serve as a resource to, newer examiners in a progra m

designed to continue the transfer technical expertise and

auditing skills after the examiners leave the training phase .

Dr. Joseph Juran's quality improvement principles are

being used as one method of studying work processes

solving systemic problems,

The Examination function at the National Office includes

_,L; i,xambicz! 1 .03 rnillloii rcWrn~ diroc,,.1

fi, :.d or oli,cu audi,s v/ ;uch -,-svI!-c! r.

b; ;lio ; i rk corTirrica6e, ~ ac;c, ;6oiwj C

II-0i !G,A;. V .K' FOU ILL.

million.

an organization working exclusively with programs relating

to Examination quality.

Information Returns Progra m

The IRS document matching program, also referred to as

the Information Returns Program (IRP), is a largely computerized compliance program used by the IRS to match

third party information on items such as wages, interest,

dividends, and certain deductions with the amounts reported by taxpayers on their income tax returns . The IRS

also uses the information to identify people who are reported to have received income, but did not file returns .

During 1988, the IRS received over 913 million information returns- Included in this total were over 2 10 million

Form s W-2 . Wage and lbx Statement, and W-2P. Statement for Recipients of Annuities. Pensions, Retirement

Pay or IRA Payments, which are received and processed

by the Social Security Administration. Of these documents, some 72 million represented deductions for items

such as contributions to individual retirement arrangements and mortgage interest payments, Over 845 million,

or 93 percent, of the documents were submitted on magnetic media .

When return information does not agree with filed information documents, taxpayers are asked to explain the

discrepancy. IRS sent about 3 .8 million notices reflecting

discrepancies to taxpayers . in addition to the above

matching program, the Collection function sent out about

3 million notices to taxpayers for failure to file a tax return

based upon information returns filed .

Payer Complianc e

To ensure compliance, the IRS issued requirements and

guidelines for the preparation of information returns, including timeliness and the proper use of taxpayer names

and taxpayer identification numbers (TIN) . Beginning with

the tax year 1986 program, the IRS began pursuing the

18

I

Enforcing the La w

back-up withholding requirements from the Interest and

Dividends lax Compliance Act on missing TINs for interest

and dividend issues.

The IRS continued to assess penalties for delinquent

filing and failure to file on magnetic media. The IRS also

sent all filers of information returns the guidelines, transmittal documents, and mail labels for Tse in filing their

next information returns ,

Disclosure

IRS responded to 18,171 requests made in calendar year

1987 (latest data available) under the Freedom of information and Privacy Acts and provided services to 14,693

people in the Freedom of Information Reading Room .

Under the Federal/State Exchange Program . 50 state tax

agencies requested extracts from the IRS files, and 40

state tax agencies received copies of CP-2000 Notice,

Proposed Changes to Income or Withholding Ilix, adjustments . New tape extracts from the Information Return

Master File were added . IRS and state tax officials also

exchanged results of their enforcement efforts .

Approximately 45 federal agencies and 106 state tax

agencies received federal tax information subject to safeguards on confidentiality. More than 50 state and local

welfare agencies received information to verify eligibility'

for benefit programs . Educational institutions received tax

information for collection of defaulted student loans and

several federal agencies received information on federal

tax refunds offset against federal debts .

Because of statutory changes there has been a rapid

increase in the number of agencies receiving federal tax

information . IRS developed an aggressive five-year plan

for its safeguard of information reviews . IRS National

Office and field Disclosure personnel conduct these onResults of Criminal Investigation Activit y

Fraudulent

tax shelters

1988

site reviews of organizations receiving federal tax information to prevent unauthorized disclosure of returns and

return information .

The IRS processed about 42 requests (involving 329 .673

potential recipients) for volume letter forwarding services

of 50 or more letters each . The IRS may agree to forward

letters from both private and government agencies to

individuals at the latest address available in IRS records .

Specific humane circumstances must exist for private requesters to participate in this program,

Criminal Investigation

The Criminal Investigation mission is to encourage and

achieve the highest possible degree of voluntary compliance with the Internal Revenue Laws by conducting high

quality investigations and recommending criminal prosecution when warranted . under the United States Code Title

26 (internal Revenue Code), Title 18 (Crimes and Criminal

Procedure), and Title 31 (Money and Finance) . Criminal

Investigation special agents target their efforts in a number of programs such as organized crime, narcotics traffickers, money laundering, questionable refund schemes,

tax shelters . and other domestic and international violations . As part of Criminal Investigation's goals, special

agents also conduct investigations and recommend prosetution -in a variety of industries and occupations in order

to maintain a balanced program of law enforcement .

The Automated Criminal Investigation system is an extensive automation effort with a primary purpose to improve the efficiency and effectiveness of all Criminal

Investigation employees . Uniform hardware and commercial software will be compatible with other functional systems within the IRS.

illegal

tax protesters

1988

Narcotics

related

1988

Title 31

1988

All

others lbtals

1988 198 8

Investigations initiawd 55 184 1040 390 3230 4899

Investigations completed 151 267 1239 349 2994 5000

Prosecutions recommended 93 178 876 237 1660 304 4

indictments & informations 130 234 714 159 1532 2769

Convictions 114 224 614 120 1419 249 1

Sentencings 119 238 627 97 1538 26 5

Number receiving prison sentence 81 148 _480 46 835 1590

19

I
Enforcing the Law

Bank Secrecy Ac t

The Bank Records and Foreign 'Fransactions Act wa s

signed into law on October 26, 1970 . it has become more

commonly known as the Bank Secrecy Act. The Currency

and Foreign Transactions Reporting Sections of the Ac t

require individuals, banks, and other financial institution s

to report certain of their foreign and domestic transactions

to the Federal Government. one such requirement is the

filing of Currency 11ransaction Reports CTRs) with the IRS

for currency transactions exceeding $ 10,000 . Failure to

comply with these reporting requirements may lead to

civil penalties, civil forfeiture, and criminal prosecution . A

more recent feature of the Act makes it a crime to structure financial activities to evade the filing of CTRs by

banks and other kinds of financial institutions .

It was a Criminal Investigation Division (CID) financial

structuring investigation which uncovered and dismantled

a major narcotics and money laundering syndicate . This

investigation received widespread media coverage in May

of 1988 . The intelligence developed by CID special agents

led to the formation of a multi-agency task force to investigate this syndicate . One of the significant achievements of

the task force was the seizure of a barge concealing 45

tons of marijuana and hashish as it attempted to enter one

of the Golden Gate waterway harbors . A second significant achievement was the extent to which CID agents

uncovered businesses and bank accounts which people

used to launder monies . Special agents made several large

currency seizures, exceeding $600,000 in total .

CID efforts have led to many indictments or informations

for violations of money laundering and the Bank Secrecy

Act . In 1988 alone . CID investigations resulted in 445 indictments or informations for these violations .

Forms 8300 Progra m

This program is similar to the Bank Secrecy Act in that it

deals with payments in currency in amounts in excess of

$10 .000 . However. this program deals with cash payments

received in any trade or business and requires the merchants to prepare and file a Report of Cash Payments

Over $ 10,000 Received in a Trade or Business (Form

8300) . These requirements are contained in the Internal

Revenue Code Section 60501 and were. part of the Deficit

Reduction Act of 1984 . Criminal Investigation has been

addressing problems in this fairly new program, one of

which is a lack of awareness by the general public. Criminal Investigation has developed an awareness poster to be

distributed to various merchants nationwide to remind

them of the requirements to file Forms 8300 .

Ouestionable Refund Progra m

This program identifies the filers of fictitious claims for tax

-

milho "

i, I 1~3,Z in clal -,ns for refuri-_ -)rio

to t"7h' i .3~~Upn c

refunds. The program starts with teams of tax examiners

operating in each of the service centers across the nation .

They work with specialized computer selection criteria .

and then screen millions of tax returns looking for clues

that will identify suspected returns. Once a scheme is

detected at a service center, all the remaining centers are

notified of the characteristics of the fictitious returns, so

that returns filed at different centers can be associated

into one package . These characteristics may include fictitious employment information, addresses, or taxpayer

identity. The packages on each scheme are then referred

to the field offices for prompt investigation .

In September 1988 . a Oregon man became the first

individual to be sentenced for filing fictitious claims by

having thern electronically transmitted by computer . The

perpetrator assumed the identities of dead or fictitious

people and prepared false Forms W-2 . Wage and Tbx

Statements, which he attached to the returns . He received

37 months in prison as part of his sentence .

In 1988, the Cuestionable Refund Program detected

more than $28 million in fictitious claims for refund prior

to their issuance .

Organized Crime lbsk Force s

The IRS is strongly committed to working with other federal agencies in combating organized crime through participation in the various Department of justice strike force

programs. The strike force approach presents a coordinated pursuit by law enforcement agencies of organized

crime members and their criminal activities . Successful

prosecutions weaken organized crime by breaking up its

organization and by removing major crime members from

their positions in the criminal hierarchy

The IRS believes that devoting substantial resources to

the investigation of organized crime is appropriate not

only because of the significant amount of unreported

income involved, but also to maintain public confidence

that IRS administers the tax laws fairly and evenly .

In a recent case in Miami, a large tax shelter case was

uncovered . it was revealed that the tax shelter was

bankrolled by a loanshark from the Chicago organized

crime family When the mobster realized how profitable

the scam was, he extract6d about $2 million from the

principals behind the operation . The various people involved in this scam received prison sentences totaling

over 60 years.

20

I

I

Drug Enforcement lbsk Forces

The IRS is a significant participant in the President's Organized Crime Drug Enforcement 'rask Forces . IRS participation is the largest of any Department of the Treasury

agency and second only to the Drug Enforcement Administration . The investigation of narcotics traffickers involves

in-depth financial analysis by special agents of the Criminal investigation Division . These investigations are in direct correlation with effective tax administration and the

fostering of voluntary compliance among people receiving

income from illegal sources.

A significant case in Ohio, involving drug and tax

charges . resulted in the person receiving a 30 year sentence with no parole. additional tax of $538 .890 and forfeiture of over $1 million in cash and other assets .

Motor Fuel Excise T~x Progra m

This program identifies dealers or wholesalers of gasoline

and diesel fuel who have not been paying the proper excise tax due on the sale of these products . The prosecution of significant criminal cases in this area is becoming a

new priority for Criminal Investigation . One such case

involved members of New York City organized crime who

operated a nationwide gasoline tax evasion scheme to'

evade more than $1 million in excise taxes . The investigation covered the years 1983 through 1985 and resulted in

convictions in August 1988 .

General Enforcement Case s

IRS investigates many cases that are not connected to any

special emphasis area such as narcotics, organized crime, or

abusive tax shelters . One such case that illustrates the policy

of conducting a full financial investigation was recently conducted in Missouri, The owners of a large interstate trucking

corporation had skimmed over $660,000 of unreported income, and then forced the corporation into bankruptcy . The

investigation disclosed that the taxpayers had secretly hidden personal assets totaling over $1 million to avoid paying

taxes on the income they used to purchase these assets and

avoid having the assets seized for the payment of any tax

assessments. These assets included cash, jewelry fur coats,

and a tractor trailer full of antique furniture (including a

5-foot chandelier). Both taxpayers were convicted on all

charges : one sentenced to 20 years and the other to 30

years imprisonment.

Collection

Collection is responsible for taxes where the amount owed

is not in dispute, but remains unpaid . Collection secured

21

Enforcing the Law

$23 .3 billion in 988, compared with $22 .9 billion in 1987.

Of that sum, $to billion was collected as a result of the

first bill . Subsequent billings yielded $5 .4 billion. Additional action on taxpayer delinquent accounts generated

$6.4 billion. with various other programs yielding $1 .5

billion .

Set-vice Center Collection Branc h

The Service Center Collection Branch (SCCB) is Collection's

first point of contact with taxpayers who may be delinquent in filing tax returns and paying taxes . The SCCB

expanded its effectiveness in addressing taxpayer noncompliance by starting the Automated Internal Revenue

Code 6020(b) and Substitute for Return Programs for businesses and individuals . respectively. The programs automate the preparation and assessment of returns for

taxpayers who have been notified of the delinquency and

have not filed their tax returns .

The SCCB reviews selected Forms W-4 . Employee's Withholding Allowance Certificate, to determine whether employees have the correct amount of tax withheld from

their wages and, if necessary, directs employers to increase the amount withheld .

IRS expects to process about 875 .000 returns under

these programs during fiscal year 1989 with assessments

totaling more than $3 .5 billion .

Automated Collection System

Accounts that are not resolved in the SCCB are assigned

to the Automated Collection System (ACS) for further collection activity. The ACS completed its third full year of

-operation and increased in effectiveness to the point that

65 percent of all delinquent account dispositions were

resolved through full payment ,

Integrated Collection Syste m

The Integrated Collection System (ICS) Project is a comprehensive automation effort to streamline a labor-intensive

paper system and thereby improve quality . productivity,

and timeliness of Collection case processing and responsiveness to taxpayers in over 650 Collection offices nationwide. The ICS will employ a common data base to simplify

the exchange of information among all four Collection

organizational units: the Collection Field function, the

Special Procedures function . the Service Center Collection

Branch and the Automated Collection System .

Credit Card Payment of Federal Tbxes

For IRS to accept credit card payments . there must be
Enforcing the Law

authorizing legislation to amend Internal Revenue Code

Section 63 11 to allow the Secretary of the Treasury to

accept credit card payments for internal revenue taxes, or

for payment for internal revenue stamps . Ilreasury transmitted to Congress a legislative proposal, which has the

full endorsement of the Office of Management and

Budget.

During the past year, the IRS continued to study the

credit card industry to determine the best methods to use

in integrating credit card payments into the current processing system. A strategy for testing the acceptance of

credit card payments has been developed .

In recommending the acceptance of payment of taxes

by credit card, the IRS is in no way suggesting or contributing to any act to encourage the increase of debt . The

unpaid tax debt is already there . The cost to'the taxpayer

for a credit card tax payment may be less than the

amount of interest and late payment penalty that IRS

would charge if a liability is not paid by the date

prescribed .

Employment lbx Examination Program

The Employment Tax Examination Program was implemented in Puerto Rico and all districts. except the Houston District . During the year . 9 .349 returns were examined

and over $50 million in additional assessments were proposed . Approximately 90 percent of the cases examined

resulted in proposed additional assessments .

International

The Office of the Assistant Commissioner for International

provides program leadership and direction for all international tax matters, including the development . execution

and evaluation of multifunctional compliance and assistance programs on a worldwide basis . The office was created to address specific tax administration needs caused

by an increasingly global economy. The growing impact on

the tax system of economic activities crossing national

borders is reflected in the emphasis Congress placed

upon international issues in the Tax Reform Act of 1986

and in the elevation of international from a district to assistant commissioner status .

international's commitment to provide quality customer

service in 1988 extended far beyond the borders of the

United States to every continent except Antarctica . International taxpayer assistance nearly doubled its base of

scheduled taxpayer service visits to U.S. embassies and

consulates-161 cities within 70 countries-helping about

300,000 U.S. taxpayers living abroad and in U.S . territories

and possessions . lbxpayer education was an integral part

of this expanded overseas service. which'included Volunteer Income lbx Assistance (VITA) and Outreach Programs

throughout the world . IRS staffs provide year-round assistance at 14 overseas posts . A major media effort to inform

overseas taxpayers of the rules affecting them proved

highly successful .

In enforcement . international provided program direction to 5 10 specially-trained examiners based in 23 district

offices within the United States . Continuing increases in

International's staffing highlight the growing prominence

of international issues in tax administration .

international's enforcement division recommended (1)

net reductions in allowable foreign tax credits of $5 .8

billion : (2) adjustments increasing taxable income by $2 .1

billion : (3) penalties of $178 .7 millioni and (4) increases in

other foreign taxes of $231 .8 million . Working to achieve

more effective compliance. International began studies to

determine levels of compliance, while identifying areas of

noncompliance for education and enforcement activity

Direction was aimed primarily at multinational corporations. particularly in the areas of correct payments of U .S .

income tax by foreign-controlled corporations, industrywide pricing, and transfer pricing transactions . ,

International administers 36 income tax treaties, 16 estate tax treaties and 7 gift tax treaties worldwide. International also works in a technical advisory capacity with the

International Tax Counsel, Department of the Treasury. in

negotiating new treaties . These treaties provide for exchanges of information, simultaneous examinations, .relief

from double taxation, and routine sharing of information

returns . In 1988, International successfully completed

negotiations in 45 cases for U.S. taxpayers who requested

relief from double taxation and honored 605 requests for

information from treaty partners I .

nternational also coordinated exchanges of information

and cooperative assistance agreements with state governments within the United States . participating actively in the

Federation of Tax Administrators (FFA), formerly the National Association of lbx Administrators (NATA) . ILde-Tax,

Volunteer Income lbx Assistance, Volunteer lbx Counseling for the Elderly, and Outreach taxpayer assistance programs benefited from collaboration between state tax

administrators and IRS. This effort made "one-stop shopping" for federal and state forms and efficient sharing of

resources possible .

International executives attended meetings of such

organizations as the Group of Four, the Pacific Association

of lbx Administrators (PATA), and the Organization for

Economic Cooperation and Development (OECD), exchanging views on cooperative measures, compliance

problems, arid tax issues.

IRS International also provides technical and administrative help to foreign governments wanting to improve their

tax systems . During 1988, International helped 12 countries modernize and strengthen their tax systems . Assistance ranged from developing compliance measures and

training technical personnel to developing new method s

22

. 11 M,8, tnierna~ionEl tox,3cyor z!5,,1siFncL

TtCEJV ci~,Llb 1 -6 Lf~ r.C!P 1 .7~PPYC T

vi,,-, vif;L~~ ic) L L . c1lu COMA,-

for effective tax systems management . As a member of

the Inter-American Center of lax Administrators (CIAT),

International exchanges ideas, arranges study programs,

and advises on techniques and technologies to accomplish tax administration program objectives. International

is also responsible for resolving difficulties arising from

the application of United States tax laws with Puerto Rico,

American Samoa, and the United States Virgin Islands'

Department of Finance .

Research and compliance studies are underway, not only

to detect areas of noncompliance, but also to identify

groups of taxpayers so that assistance programs can be

more precisely targeted to their specific needs . IRS expects that assistance and education efforts, coupled with

research and program development. will improve compliance worldwide .

Plans for 1989 will move International forward in continuing system improvements for returns processing, expanding face-to-face taxpayer assistance to overseas countries,

developing and executing special compliance projects,

and enhancing examiners' expertise in international issues .

Foreign lbx Return Project Tea m

This project team analyzes all aspects of foreign tax return

processing and provides assistance to the Assistant Coinmissioner for International in the implementation of legislative changes of foreign tax laws . Significant progress was

made by the project team in the first year of operation by

ending the policy of frozen refund accounts . The interest

savings (avoidance) for tax year 1987 (latest data available)

was $3,180,755 through July 3 1 . Another significant savings was realized when the project team made changes to

standardize the foreign entity data . These changes will

reduce the undeliverable rate of the International tax return packages from about 2 5 percent to two percent . The

overall projected savings in unclelivered or destroyed tax

packages because of the new processing procedures will

result in an annual savings of $160,632 or a five-year savings of $803,160 . The project team is also working on

several other fiscal and quality improvement processes .

23

Enforcing the Law

Employee Plans

The Employee Plans function enforces the tax laws governing pension plans by issuing letters determining whether a

plan qualifies under the law, examining returns to ensure

that plans are complying with the law. and publishing rulings to clarify the law. During 1988, IRS issued 151 .917 of

these letters and examined 20,543 returns .

Employee Plans developed a series of plain language

documents, model plan language, and a determination

letter program to help plan sponsors update plans to comply with the pre-1989 provisions of the Tax Reform Act of

1986 (TRA 86) . The function also developed regulations to

modify internal Revenue Code Section 401 (k) . dealing with

cash or deferred arrangements, and Section 4 14 . dealing

with affiliated service groups, to conform to TRA 86 provisions. The staff in Employee Plans prepared various revenue rulings, revenue procedures . notices and

announcements and participated with, and spoke before.

practitioner groups to provide information on TRA 86 .

Revenue Procedure 88-8 announced procedures for

user fees . Effective in 1988, the IRS began collecting user

fees from organizations seeking tax exempt recognition

and employee plan sponsors seeking determination of

qualification for favorable tax treatment before issuing

certain rulings and determination letters .

The Tax Forms Coordinating Committee and the Department of Labor are considering the implementation of an

Employee Plans proposal to have the Annual Return/

Report of Employee Benefit Plans redesigned to include

pre-printed plan -identifying information from the Employee Plans Master File . This innovation reduces the taxpayers' burden by eliminating the need for them to report

plan information that does not change from year to year.

it is also expected to expedite and increase the accuracy

of the processing of these returns .

Exempt Organizations

The Exempt Organizations function enforces the tax laws

governing exempt organizations and private foundations

by issuing letters determining whether an organization

qualifies for exemption under the law, examining returns

to ensure that organizations are complying with the law.

and publishing rulings to clarify the law . During 1988 . IRS

disposed of 58,301 applications for exemption and examined 11 .907 returns .

The function established procedures for coordinating

information on examinations and other activity about

evangelistic organizations and related entities . This was

done to help ensure that IRS actions to administer tax

laws applicable to evangelistic organizations are administered consistently, without interfering with the constitutionally protected free exercise of religion . and to allow the

IRS to respond to congressional requests for information .
There were several developments in the unrelated business income area, including a new taxpayer compliance

measurement program of exempt organization business

income tax returns . Approximately 3,000 randomly selected returns are being examined . Information gathered

will measure compliance in the unrelated business income

area and will be used to develop a discriminate function

formula to select returns for examination .

in March 1988, following 1987 hearings and after considering extensive materials provided by the IRS and Department of the Treasury the oversight Subcommittee of the

House Ways and Means Committee announced the release of discussion options that would affect the taxation

of unrelated business income . Government agencies and

organizations representing the non-profit sector and the

business community submitted about 400 comments .

Additional hearings were held in May to supplement the

written comment process . The chairman . at the conclusion

of the hearings, stated that the Subcommittee would continue to study the area and soon make recommendations

to the full Committee .

The House Small Business Committee held hearings in

June on competition by non-profit organizations and government entities with small businesses . At the end of the

hearings . the chairman said that the Committee would not

address .the problem of competition this year. but that it

should be a priority item for the House Small Business

Committee in 1989 .

EP/EO Automated Examination System

The Automated Examination Syaem in Employee Plans/

Exempt Organizations (EP/EO) is a major project to replace most of the manual operations now used to conduct

EP/EO examinations . T~chnicians are now designing

workcenters to handle automated workpapers, reports, tax

computations, and correspondence, Two sites are designated to test an Employee Plans workcenter and an Exempt Organizations workcenter. Field employees and

project developers have received laptop computers .

The Employee Plans function issued 151,917

letters determining whether a pension

plan qualified under the law, and examined 20,543 returns to ensure that plans

complied with the law

EP/E0 Base Inventory Master File System

A new Base Inventory Master File System provides Employee Plans/Exempt Organizations personnel with an online means of accessing data and producing tables. In the

examination program the system provides the capability to

do analyses of grade of case/grade of revenue agent and

to uncover case examination patterns through trend analyses . The system substantially improves IRS ability to access data and produce work plan versus actua l

examination tables and base inventory and status of inventory tables throughout the nation .

Interagency Agreement on Employee

Plan s

The Department of Labor, Office of Management and

Budget and Internal Revenue Service signed an agreement

which will allow for significant changes in the processing

of employee plans returns . This involves capturing and

checking much more data than is now processed . These

changes will go into effect in July of 1989 to coincide with

the centralized processing of employee plans returns in

the Memphis, Andover, Atlanta, and Brookhaven Service

Centers .

Child care facilities and equal employment opportunities ivere two of

the employee programs that IRS expanded W year .

24

rovio-i

re prime concerns of the IRS . Achievements in 1988

included new quality improvement projects : new

employee programs ; taxpayer opinion surveys ; estimates of taxpayer paperwork burden ; analyses of

international tax administration ; modernizing the

computer-based tax system ; and maintaining high

integrity and honesty of employees.
Managing the System

IRS Quality Efforts

The IRS continued its renewed emphasis on quality by

reaching a landmark joint agreement with the National

Treasury Employees Union (NTEU), expanding the quality

improvement process to include all IRS employees. Employees can now volunteer to serve on quality improvement teams . Over 500 quality teams are studying various

systemic and quality-of-worklife problems within the IRS .

(Duality Councils have been or will be established in all

districts, service/compliance centers, and in the National

Office . At least two representatives from NTEU serve on

each council along with members of IRS management ,

IRS received recognition and an award from the Office

of Management and Budget (OMB) by being one of only

three agencies selected as an example for other agencies

to use when beginning a quality process . Quality Improvement Projects (QIP) recognized as examples were the

Federal 7~ix Deposit System OIP and the San Francisco

District One Stop Account Service QIP. The Commissioner

received the award at the first government-wide conference on quality and productivity, sponsored by the President's Council on Management Improvement and OMB .

GAOARS Joint Management Review

The general management review. conducted jointly by the

General Accounting Office (GAO) and IRS, was completed,

The final report recognized some major strides taken by

the IRS in recent years, including the successful implementation of the 1~ix Reform Act of 1986 . The report focused

on improvements needed in six key areas : management

direction to prepare for the future, management of information resources, financial management and accountability, human resources management, providing quality

service to the public, and oversight of field operations .

The Commissioner accepted all the recommendations

contained in the final report . Given the pressing nature of

several of the issues. he has already taken action on many

of the recommendations . Plans are also under way for

assessing the 1987 reorganization, identified as a key issue, and the Commissioner has invited GAO to participate

in that effort. Full implementation of many recommendations, however, will require a sustained commitment from

the IRS and the support of the Department of the Treasury. the Office of Management and Budget . and the

Congress .

Research

IRS research efforts continue to emphasize voluntary compliance, trend identification, and analysis . An annual conference of researchers, other interested brofessionals, and

IRS personnel discussed the impact of a complex system

of tax administration on taxpayer compliance .

IRS completed a report on the effects of refund offsets

for nontax debts on later taxpayer behavior. The analysis

showed that taxpayers experiencing offsets in tax year

1985 were more likely to file balance due returns or not to

file in 1986, when compared to the general population of

refund taxpayers . The report supports the IRS concern

that the refund offset program should not be made permanent until further research is completed on long-term

compliance effects.

IRS published updated estimates and projections of the

gross" income tax gap (the amount of income tax owed

but not voluntarily paid) for individuals and corporations

for selected years from 1973 through 1992 . Based on the

new estimates, which take into account the effects of the

1~ix Reform Act of 1986 on tax liabilities. the estimated

gross income tax gap for 1987 is $84 .9 billion. IRS is also

completing an analysis on the "net" tax gap (the amount

of income tax owed but not paid either voluntarily or

involuntarily) .

One of the IRS primary objectives is to provide high

quality service to its customers - the taxpayers . This past

year, IRS began conducting taxpayer opinion surveys in its

functions that have direct contact with taxpayers to get

initial or baseline measurements of taxpayer perceptions

about the quality level of IRS customer ser

,

ice . The surveys also ask for suggestions for improving that service .

IRS will conduct these surveys periodically to determine

how quality improvement projects are affecting the quality

of customer service .

Based on a contractor's analysis . IRS released a report

on a new method for estimating taxpayer paperwork burden. With this method the IRS can more accurately compute the burden hours associated with preparation and,

for the first time . can compute burden hours for the related activities of keeping records, obtaining and learning

materials, and filing forms. The estimates of average burden hours will be included in instructions for new tax

forms.

IRS continued researching optical scanning and storage

of tax returns and data in an effort to reduce paper handling and improve processing capabilities . One example is

the scanning of a specialized Form 1040 prepared by

practitioners using commercial tax preparation software,

This program would function as a front-end interface to

the electronic filing system .

26

I

,Strategic Management System

The Strategic Business Plan (SBP), which contains a comprehensive set of long-range objectives and strategies

based on planning assumptions and trends, critical issues,

and areas of emphasis identified by the Commissioner,

was established as the centerpiece of the IRS strategic

management process . It provides a servicewide blueprint

showing how the IRS is planning now to continue to serve

the public through quality tax administration in the future .

The SBP also integrates three additional components

into the IRS strategic management process . First, budget

decisions regarding specific projects will be guided by the

degree to which the project supports the objectives and

strategies contained in the SBR Second . the objectives

and strategies will provide guidance for the formulation of

annual work plans for IRS functional areas . Finally, business performance reviews will assess the work performance of each IRS region according to the degree to which

the region has accomplished the SBP objectives .

IRS continued refinements to the Strategic Issues Plan

for addressing major issues. Initiatives provide a mechanism to analyze and make specific recommendations

about program changes. The IRS started several new programs to analyze concerns relating to international tax

administration, organizational planning, and improving tax

forms and publications. Several programs were completed

which strengthen voluntary compliance, improve management information technology, maintain program efficiency

and effectiveness, and improve recruitment and retention

of employees.

Information Systems Development

IRS recognizes the need to modernize its computer-based

tax administration system : it remains one of the most vital

issues facing the agency today. The Office of the Assistant

Commissioner for Information Systems Development (ISD)

was established to plan, oversee, integrate, and coordinate

the steps needed to accomplish this servicewide modernization effort . it includes developing a large-scale, agencywide perspective in order to incorporate all the facets of

the tax processing system into one compatible and cohesive unit-including those projects already underway to

automate specific parts of the system . This effort will increase responsiveness to IRS employees and vastly improve all aspects of customer service . This improvement is

needed for IRS to satisfy its customers, In view of new

services that are routinely provided by most financial institutions, the agency must make itself capable of providing

these same services, in both a timely and efficient manner .

IRS is undergoing this modernization process because

the current computer system was based on 1950's technology that restricted modifications by its very design . The

M .-ig 6 Ll'~ 'Y .... ..

number of possible enhancements was limited: after a

certain point. no further adjustments could be made without requiring a different system . ISD is trying to prevent

this problem in the modernized system by using a structure that is not final or complete. Unlike the current system .

the new system must be flexible and easier to modify so

that it can be updated periodically without having to

change the entire system . lb do this.

ISD is trying to standardize the components or "building blocks" of the system .

If the blocks are basically the same, they can be interchanged or rearranged to form different structures without

causing major changes to the functioning of the system as

a whole .

ISD emphasizes quality throughout the modernization

process, from planning stage to operation stage . The

building and testing of prototypes provides two methods

of quality control : one, flaws are found and corrected

before final installation . at a much smaller price; and two.

knowledge of problems and ideas for improvements are

gained from participation by those who will actually be

using the system . in the planning stage, ISD is making

efforts to encourage participation by public groups-the

Commissioner's Advisory Group, tax practitioners. and

state tax administrators-to ensure that the improvements

that are made meet the customers' needs, as well as the

needs of the IRS.

Considering the large scope of this undertaking, the IRS

finds it economically feasible and timesaving to use business methods, software, and hardware-already developed and proven effective-from the private sector to

effect the modernization . To this end, the IRS has already

adopted a project management framework composed of a

combination of quality planning, project planning, and

project management methods, along with the IRS System

Development Methodology . This framework will help .plan

and track a project's development.

Servicewide standards are being developed giving the

modernized system specifications for computers . computer systems, and all forms of automation that are the

same nationwide, simplifying repairs . replacement of machinery, and the ordering of supplies . IRS is also trying to

initiate strategies to simplify and shorten the acquisition/

contracting process so that products of the private sector

can be acquired when they are needed, instead of (for

really large contracts) 16 months or more down the line.

The focus of the modernization effort is on solving the

problems of the current system . to the benefit of both IRS

employees and customers. This effort proceeds gradually,

addressing certain items immediately and phasing others

in through intermediate and long-range plans . Some of the

project systems will be permanent improvements : others

will provide transitional service as IRS changes from one

system to another . This transition time is difficult, but the

IRS cannot survive without it . ISD is working closely with

Computer Services and Human Resources Managemen t

27
Managing the System

and Support . under the guidance and authority of the

Information Systems Policy Board, to see this effort

through to fruition . so that the IRS may continue to fulfill

its mission to the public.

Computer Service s

Planning and preparation by Computer Services contributed to the success of the 1988 filing season . Improvements in testing procedures and close coordination with

other IRS functions resulted in fewer start up problems

than ever before and no major processing problems . Computer Services continued efforts to ensure timely and

consistent implementation of all provisions of the Tax

Reform Act of 1986.

Computer Services continued work on plans for handling critical operations in the event that any of the processing centers become incapacitated for an extended

period . These plans will go into effect if fire, flood, tornado, sabotage . or some other major catastrophe results

in substantial damage or long-term disruption of services.

The program to replace the existing IRS data communication processing system and aging computer terminals

continued throughout 1988 .

IRS employees use these

computer terminals to research taxpayer accounts, process adjustments, and resolve errors . The new equipment

will help employees answer taxpayer inquiries more

quickly and accurately.

Inspection

The IRS is largely dependent on the integrity of taxpayers

and practitioners in administering our voluntary selfassessment system of taxation. lb an even greater extent

the IRS is dependent on the integrity of its employees in

upholding the Services reputation for honesty and impartiality.

The elimination and prevention of corruption and fraud

by those who would attempt to assault the integrity of the

IRS is the responsibility of inspection's 1 .200 employees .

Inspection accomplishes its mission by providing internal

safeguards for maintaining the highest standards of efficiency, honesty. integrity and quality for IRS managers

and employees .

In 1952, President Harry S. Truman announced "A vigorous inspection service will be established and will be completely independent of the rest of the Bureau ." Since that

time, Inspection has been essential to the internal

Revenue management-control system .

Inspection consists of two divisions, Internal Security

and internal Audit . The Assistant Commissioner for

Inspection. with the help of the internal Audit and Internal

Security Divisions, coordinates all field and National

Office operations with the seven regional inspectors.

The Internal Security Division employs 421 criminal investigators whose responsibilities include protecting the

Service against outside attempts to corrupt or threaten the .

more than 123,000 IRS employees. Internal Security's

Criminal Misconduct Program includes investigations or

allegations of bribery, assaults and threats, employee misconduct, and disclosure violations. The Integrity Program

is designed to identify and prevent internal fraud and

corruption. The Background Program involves investigations to determine the suitability of applicants for employment with the IRS as well as applicants for enrollment to

practice before the IRS.

As a result of internal Security's bribery awareness program, last year 31 employees in seven regions received

awards and recognition from IRS management for their

sensitivity to and awareness of bribery attempts . The conviction rate of bribery cases developed by internal Security has been consistently high . A recent landmark case

resulted in the largest attempted bribery payment in IRS

history-$ 500 .000.

The Internal Audit Division conducts independent reviews and appraisals of all functional activities of the IRS .

Inspection's 476 internal auditors concentrate on trend

analysis, internal controls. management consultation, program evaluation, and problem identification . More than 25

percent of the auditors in Inspection are certified public

accountants or certified internal auditors. All internal auditors have varied experience and training in auditing . They

conduct various types of audits such as reviews of new or

improved electronic data processing systems installed by

IRS, and other significant programs and operations . Internal auditors evaluate more than the extent to which rules

and regulations are followed. They determine whether

adequate internal controls are in place and enforced to

protect revenues . Audit tests also evaluate whether IRS

treats taxpayers fairly.

Internal Audit issued 88 internal audit reports consisting

of 34 national, 17 regional and 37 single office audits .

Management's actions taken or planned as a result of

Internal Audit recommendations have produced, or have

the potential to produce, additional revenue or cost savings of about $1 .6 billion .

Internal Audit's coverage of the IRS implementation of

the T~x Reform Act of 1986 placed emphasis on the development and redesign of tax returns, processing procedures, drafting new tax forms and writing filing

instructions. Internal Audit reviews of tax reform implementation showed that IRS efforts culminated in a very

successful filing season . Internal Audit identified 19 tax

reform-reiated issues where improvements to tax forms,

taxpayer instructions, and processing controls resulted in

improved compliance and produced additional revenues

of $ 1 .1 billion .

The combined efforts of Internal Audit and Internal Se28

curity focus on programs to prevent and detect fraud . The

Internal Audit program includes conducting reviews of

internal controls and related transactions susceptible to

employee fraud, Internal Security's program consists of

tests of high-risk activities where there is potential for

corruption that could affect IRS integrity . Internal Security

participated in 1 .146 integrity presentations to 30 .109 new

and incumbent employees to raise the employees~ consciousness of high standards expected of IRS employees

and to provide guidance in the recognition of potential

hazards .

Because of the expertise of the Inspection Service . a

number of federal, state and foreign agencies have sought

its guidance and support . For example, during the recent

presidential campaign, 41 inspectors assisted the Secret

Service in protecting presidential candidates . Assistance

was also provided to the Virgin Islands lax Department .

the country of Liberia . and the Massachusetts Department

of Tbxation in establishing Inspection offices similar to IRS

Inspection.

In its commitment to the responsibility of sustaining the

highest degree of integrity within the IRS, the Inspection

Service is relentless in its efforts to detect and deter those

who would corrupt our system of taxation .

Statistics of-Incom e

Statistics of Income (Sol) contributed to the implementation of tax reform by providing the first income and tax

data from individual income tax returns filed under the

new law. Sol based this information on a weekly sampling

of tax returns as they were received at the 10 service centers from January through April 1988. The results were

sent to IRS tax administrators and Department of the Treasury policy makers for their review.

IRS released Sol data covering individual income tax

returns for 1986, corporate income tax returns for 1985 .

and a source book giving more detailed financial data for

corporations by industry for 1985 . As part of its statistical

program, the IRS also published the quarterly "Sol Bulletin :' which presents key data in advance of the more comprehensive Sol reports or in place of Sol reports formerly

published .

IRS issued the individual income tax model for 1986, a

microclata magnetic tape file consisting of selected income . deduction and tax items taken from a random sample of individual income tax returns . This file consists of

about 100,000 unidentifiable records representing the 103

million returns filed . The file is primarily used to simulate

the administrative and revenue effects of tax law changes .

The Sol Division continued to play a major role in support of IRS renewed emphasis on providing quality service

to its customers. Sol provided support services, such as

instructing, facilitating and consulting for the quality trainManaging the System

nter; ..al Audii identified 19 tay, reform-related i,~sves w ;)cre Imp ;avemen! c to ta)!

forms, t~-Y.payccr instructionz;, and processin[, control .- p-oduced additional revrmucs

of $ 1 .1 billion .

Ing program . The division also helped in several quality

improvement projects and played a major role in the IRS

effort to measure the quality of telephone responses to

taxpayer requests for assistance during the filing season .

Employee Program s

As part of the strategic planning process, IRS expanded its

employee benefit programs and recruitment activities to

enhance the agency's ability to recruit and retain a quality

workforce. New employee counseling programs were

started and a first-of-its-kind AIDS educational program

was introduced.

The college recruitment program was reinforced with

new and innovative products designed to reach potential

employees with the message that IRS can be an attractive

employer in an increasingly competitive marketplace .

The two-year pilot programs for on-site child care and

health improvement proved successful . and in 1988 IRS

expanded these programs to centers throughout the

Service . Ten child care centers opened this year. with an

equal number planned for 1989 .

Seven on-site health improvement centers are operational and another 20 programs are operating in IRS offices . Both the health improvement and child care

programs are joint cooperative efforts between the IRS

and the National Treasury Employees Union .

Employee counseling programs were introduced in four

pilot sites and involve state-of-the-art career development,

relocation . and financial management programs . IRS was

the first major federal agency to start a comprehensive

AIDS educational program for managers and information

for employees . The IRS AIDS program (also a cooperative

effort with the National Treasury Employees Union) has

become a model for many federal agencies and for state

and foreign governments . Recognizing the impact, on the

individual and the workplace, of threats and assaults on

IRS employees, the IRS started a Traumatic Incidents

Counseling Program . This is designed to provide personal,

professional counseling services to employees involved in

a threat or assault .

An Eldercare Counseling Program, planned for next

year. will provide IRS employees with information an d

29
Managing the Syste m

training on how to find and evaluate qualigy eldercare

services for elderly parents or other dependents.

IRS took several steps this year to improve its recruitment efforts . Products designed to deliver the IRS message to prospective applicants included bold new

magazine advertisements, recruitment videos . posters.

and brochures . A unique recruitment computer program,

designed for specific IRS occupations, provides IRS access

to job-seekers through a state-of-the-art medium used only

by the most progressive employers . Field offices purchased attractive . image-enhancing mobile displays for use

at job fairs and other recruitment-reiated events .

To make it easier for job applicants to contact IRS . work

began this year on a toll-free recruitment telephone number, A new training course for IRS recruiters is ready for

testing during the first half of next year, and the first issue

of a quarterly newsletter networking device for IRS recruiters is complete . IRS obtained approval from the Office of

Personnel Management for direct-hire authority for revenue agents. This is one of IRS' major jobs, and direct hire

will make it much easier to recruit for this hard-to-fill occupation .

Executive Succession Planning System

The new Executive Succession Planning System provides

IRS with a vehicle to achieve coordinated planning of

executive selection, placement and development, Succession planning affords all executives new opportunities to

combine personal goals and needs with those of the IRS,

This system represents a major step forward for the management of executive resources and keeps IRS in the forefront as an innovator in federal agency management .

Competitive Recruiting and Examining

Syste m

The IRS entered into an agreement to implement the

Office of Personnel Management's Competitive Recruiting

and Examining System (CRES) at all service centers (except Andover) and at the Springfield and Richmond

District Offices . CRIES gave impressive results in tests at

three centers : a 20-25 percent reduction in hours devoted

to examining and a 50 percent reduction in the time between testing and interviewing job applicants, CRES significantly streamlines IRS ability to recruit, examine, and hire

seasonal workers and is an important part of the filing

season recruitment program .

Automated 'ftaining System

The IRS Automated Raining System (ATS) delivers

computer-based training at 169 locations throughout the

country . By the end of 1988, over 100 ATS sites were providing over 2 5 separate courses, including revenue agent

and revenue officer training .

IRS personnel develop ATS courses which are IRS spe-,'-,

cific in content as well as approach to learning . The major

benefits noted have been more independent and individualized learning, lower costs, greater subject matter consistency, increased scheduling flexibility, and more complete

records and efficient approach to employee training .

These, in turn, are reflected in an enhanced level of service to the public .

Building Managemen t

The IRS has acquired the authority to operate and maintain most buildings housing service centers and computing

center operations, thus providing greater in-house capability and flexibility in supporting IRS major tax processing

facilities. Approximately 30 percent of the IRS space inventory is now directly managed by IRS employees .

U .S. Government Bankcard

The IRS negotiated an interagency agreement with the

Department of Commerce National Bankcard Center, allowing the IRS to participate in a Department of Commerce pilot program which uses a commercial credit card

in place of many labor-intensive small purchase methods.

The U.S. Government Bankcard is, a unique Mastercard

specifically designed for government use . Authorized

contracting officers use the bankcard to obtain goods or

services that are valued at $ 1 .000 or less . immediately

available, and delivered to a single destination . The use of

this card will reduce administrative costs and cut down the

time required for the procurement process .

Director of Practice

The Director of Practice administers and enforces regulations governing individuals who represent taxpayers before the internal Revenue Service . Regulations were issued

in 1988 mandating continuing professional education for

those enrolled to perform actuarial services under the

Employee Retirement Income Security Act of 1974 . The

rule affects more than 4,000 enrolled actuaries . This follows upon the implementation of a similar program in

1987 for those enrolled to practice before the internal

Revenue Service, a community comprised of over 25 .000

practitioners .

The Director of Practice formed a Quality Improvement

Project (QIP) team to study powers-of-attorney, as a continued effort to address concerns of tax practitioners . The

OIP team is reviewing the forms, instructions and adminis30

I

ii

J

11

N

tration of powers of attorney and will make recommendations on each subject, Through this review, the Director of

Practice played an integral role in developing a practitioner authorization to be placed on CP 2000 Notices,

Proposed Changes to income or Withholding Tax . The

authorization enables the IRS to deal with an individual

other than the taxpayer about the subject of the notice in

those situations when the taxpayer has authorized it .

In the enforcement area, the Director of Practice took

more actions than in any previous year, with 14 5 disciplinary actions against attorneys, certified public accountants . enrolled agents, enrolled actuaries and others for

violations of IRS regulations, These actions included 31

disbarments, 56 suspensions, and 58 reprimands. Thirtytwo actions were the result of formal hearings before an

administrative law judge .

Legislative Affair s

The Legislative Affairs Division is responsible for developing IRS legislative proposals : tracking selected pending

legislation; reviewing, analyzing and implementing new

legislation: and preparing responses to General Accounting Office reports . The Division works with the Commissioner and other IRS executives to prepare them to testify

before Congressional committees: provides information to

Congress on

I '

RS operations and responds to their questions: and communicates legislative information throughout the IRS .

The Legislative Affairs Division maintained a high level

of activity in both the legislative and Congressional oversight areas as a result of the workings of the second session of the 100th Congress.

By the time it adjourned, Congress had passed the following major bills, all of which were signed into law by the

President:

• the Treasury Department Appropriations Act for fiscal

year 1989, which provided a total of $5 .058 billion for

IRS . This was the first time since 1979 that the IRS has

had its appropriations bill enacted before the beginning

of the fiscal year. The 4 .1 percent increase for federal

employees was in this bill, as was the "last move home~'

provision for SES officials who are retiring on an immediate annuity and who have been transferred at least

once within the previous five years.

• the Technical Corrections and Miscellaneous Revenue

Act of 1988 which corrected errors in other legislation .

Managing the System

principally the T~x Reform Act of 1986 . extended several expiring provisions and made other miscellaneous

tax changes.

• the Taxpayer Bill of Rights, which was a separate title

within Technical Corrections ,

• the Medicare Catastrophic Coverage Act of 1988 which

w ill use the tax administration system to collect the new

supplemental Medicare premium .

• the Disaster Assistance Act of 1988 . which provided

taxable benefit payments to farmers affected by the

summer drought.

• the repeal of the Windfall Profit lbx, which was one

provision in the Omnibus Trade and Competitiveness

Act.

• the Family Support Act of 1988, which reforms the nation's welfare system and makes related changes in tax

areas, such as extending the refund offset program .

revising the child care credit, and requiring social security numbers for all dependents age two or over.

• the Inspector General Act Amendments . which replace

Treasury's administratively-appointed Inspector General

with one appointed by the President and alter the relationship between Treasury's Inspector General and the

Assistant Commissioner for Inspection .

• the Anti-Drug Abuse Act., which affects IRS as both an

employer and tax administrator.

• the Computer Matching and Privacy Protection Act of

1988 . which amends the Privacy Act to impose safeguards on computer matches and ,

• the Federal Employees' Leave Sharing Act . which extended existing programs and authorized a limited test

of a leave "bank" concept.

During Congressional consideration of these bills, Legisiative Affairs worked closely with the Department of the

Treasury and Congressional staffs to ensure that the tax

law changes being considered could be effectively administered by the IRS. Legislative Affairs attended committee

markups, represented the IRS at drafting sessions, and

provided servicewide comments on draft statutory ianguage arid committee reports. The Division also prepared

and monitored servicewide plans to implement newly

enacted legislation and developed legislative proposals for

inclusion in the Administration's legislative program .

Legislative Affairs also provided leadership and staff

support on three issues of great legislative interest to the

IRS:

Tax Reform Act implementation : The 1988 filing season

was the first one for which all the provisions of the Tax

Reform Act of 1986 were fully in effect . The division

contributed to the success of the filing season by carefully monitoring implementation of the many provisions

of the act.

31
IRS expanded its employee benefit programs and recruitment activities, started

new employee counseling programs and

introduced an AIDS educational program

in 1988 . • Study of civil penalties in the internal Revenue Code :

Penalties were an area of great concern in 1988 to Congress and the tax administration community, each of

which had its own study of the issue. Legislative Affairs

spearheaded the work of the Commissioners Penalty

Study Task Force through its yearlong'research and the

issuance of its report . • Creation of Publication 1, Your Rights as a Taxpayer: The

division staff chaired the task force which produced this

new publication, the first comprehensive yet concise

statement of taxpayers' rights ever drafted for the pablic's use .

Congressional oversight activities also continued at a

record pace. The division coordinated preparations (including testimony and briefing materials) and follow-up

activities for 27 Congressional hearings : handled a total of

47 General Accounting Office issuances, including preparing replies for the Commissioner when necessary : and

received over 10,600 Congressional telephone inquiries

and some 8,300 written Congressional inquiries .

Legislative Affairs further expanded its Congressional

outreach efforts. A total of 25 mailings. including four

Legislative Fact Sheets on a wide variety of tax administration topics, were sent to Members of Congress . The fourth

edition of Publication 1273, Guide to the Internal Revenue

Service for Congressional Staff. was provided to nearly 2,000

Congressional offices nationwide, as was the fifth annual

TAXBOX of tax forms and publications . Division staff also

attended 14 district office orientation seminars, presented

by IRS districts for their local Congressional counterparts .

Internally. the division issued three Legislative Affairs

Updates to IRS executives on subjects of interest, presented two continuing professional education seminars for

National Office analysts on -Tbx Reform and the 1988

Filing Season Getting Ready," and conducted two seminars

for assistant commissioner and chief counsel staffs on

"Congressional Communications ."

Equal Employment Opportunity

IRS made significant advances in its Equal Employment

Opportunity (EEO) Program . The IRS sponsored several

conferences for women and minorities . As a result Of

these conferences, the IRS adopted Strategic Initiative

ERR-16 . Minorities and Women Within IRS, to address

concerns and enhance efforts in recruiting and retaining

minorities and women in the workforce ,

Two Hispanic lvianagers~ Conferences were held to provide encouragement and meaningful assistance to Hispanic managers to take advantage of the many career

opportunities within the IRS . A Women's Executive Conference was called in response to the need for women executives to share techniques for dealing with issues unique to

women and for recognizing the need to clear away any

barriers that might impede their personal growth and

professional opportunities,A Black Executive Conference

addressed issues concerning elevating Black managers to

the upper levels of the IRS as well as strengthening the

numbers of Black candidates in the lower levels of the IRS .

The development and submission of the Multi-Year

Affirmative Employment Plan (MYAEP) for 1988-92 provided the organization with the framework for the identification, and the subsequent removal, of barriers at all

levels of the workforce .

IRS continued its program with Historically Black

Colleges and Universities (HBCUs) . An Accounting and

Economics Seminar with 30 college professors from HBCUs was held during the annual conference of the National Association for Equal Opportunity in Higher

Education . The IRS increased its faculty program to 12

institutions and set a five-year objective of providing assistance to approximately 20 percent of the HBCUs .

IRS held its first continuing professional education training session for all EEO managers to facilitate their professional growth and development and to promote an

understanding of how multicultural growth can improve

quality and productivity toward the mission of the IRS

through the effective implementation of the MYAER Topics

included the "Disabled Persons Employment Program :'

and "Reasonable Accommodations ."

One of the highlights of the year was the beginning of

the servicewide EEO Hall of Fame Award . it will be an

annual award to honor achievements of employees who

have made outstanding contributions toward the objectives of the EEO Program . During the first awards program, I I individuals and one organization were inducted

into the EEO Hall of Fame .

Chief Counsel attorneys represent the Internal Revenue Service in

cases filed with theU .S . Tax Court Chief Counsel also prepares revenue rulings, procedures, and regulations .

32

sents the Commissioner in cases filed with theU .S.

Tax Court, advises the Department of justice of the

basis for the IRS position in other tax litigation, and

provides legal advice to IRS personnel . Counsel

prepares revenue rulings, procedures, and regulations to guide the IRS and the public on interpretations of the Code .
Tbx Reform

A principal challenge facing the Office of Chief Counse l

was to provide timely guidance on the 1~ix Reform Act o f

1986. This guidance was primarily provided by the Associate Chief Counsel (Technical and international), with cooTclination from several other Chief Counsel offices .

The Office issued extensive published guidance interpreting the provisions of the Tax Reform Act, Through

public hearings and meetings. the Office actively sought

input from practitioners. professional associations, industry groups. and other interested commentators . Based on

this input, and help from the administrative functions of

the IRS, the Office published 22 final regulations, 39 tem~

porary regulations, and 13 proposed regulations, most of

them related to tax reform . The Office also published

extensive guidance in nontraditional formats. such as notices and announcements published in the Internal Revenue Bulletin . Reliance on these new formats enabled the

Office to provide guidance more quickly than the traditional regulatory process would permit, thus providing

taxpayers and practitioners with information needed to

comply with the provisions of the 1986 Act .

The Office~s role in tax reform implementation extended

beyond the publication of technical guidance . The Office

also provided informal help to other IRS functions concerning the administrative implementation of the Tax Reform Act . The Office made an effort to provide guidance

directly to affected taxpayers by expanding the circumstances in which it would issue private letter rulings relating to Internal Revenue Code sections for which

regulations have not yet been adopted . Revenue Procedure 88-18 provides that the IRS will do its best to issue

rulings under all Code sections added or amended by the

Tax Reform Act of 1986, and the Revenue Act of 1987 .

Reorganization of Technical Functions

Another significant undertaking by the Office of Chief

Counsel was the reorganization of the Office~s technical

functions that took effect on October 1, 1988 . The five

divisions under the Deputy Associate Chief Counsel (lbchnical) that were previously organized along functional lines

were reorganized into five offices based on subject matter .

as follows: financial institutions and products, corporate,

passthroughs and special industries . income tax and accounting, and employee benefits and exempt organizations. Each office will carry out the full range of technical

functions handled by the Office of Chief Counsel, including legislation, regulations . published rulings, technical

advice . and private letter rulings .

Chief Counsel made this reorganization to foster subject

matter expertise and to simplify administration and management of the technical functions . It is consistent with

stalislicn twou'61 lim" of !11.,

66 ;)'-T-i I ~ ()' J :1'

-1110UM "I,,

Counsol. rhis IiRoic d, 1,

o( n,16') cas- al Ilic

and expands upon the reorganization during 1988 of the

Employee Benefits and Exempt Organizations Division .

That division assumed the full range of Chief Counsel

technical functions concerning all nonqualified employee

benefit, employment tax, employee fri

'

nge benefit, and

other employer/employee benefit matters. The division

continued in its traditional role as legal counsel to the

Assistant Commissioner (Employee Plans and Exempt

Organizations), thus retaining the technical functions concerning qualified pension plans and exempt organizations.

Revenue Act of 198 7

Although providing guidance on the Tbx Reform Act of

1986 was Chief Counsel's primary focus . continued legislative activity in the tax area required the Office's extensive

participation in the development of the Revenue Act of

1987 . Along with staff from the Department of the Treasury and Legislative Affairs Division, IRS attorneys attended committee mark-ups. participated in drafting

sessions, and provided comments on draft statutory language and committee reports . This involvement in the

legislative process helps identify potential technical and

administrative problems that can be corrected before

enactment . It also enables the IRS to identify legislative

provisions which need early guidance.

One such provision of the Revenue Act of 1987 required

the payment of user fees for most requests for rulings

received after February 1 . 1988 . The Office published

timely guidance on the operation of this new rule in Revenue Procedure 88-8.

Litigation

The mission of the Office of Chief Counsel includes furnishing legal advice and representation to the IRS on all

matters relating to administration and enforcement of the

internal revenue laws . This advice and representation focuses an resolving tax controversies without litigation,

when possible, on a basis that is fair and consistent with

the laws .

34

Lruel Lounse i

Litigation helped prepare Publication 1, advising taxQayers of their rights and remedies under the tax laws and

procedures. Litigation also placed emphasis on directing

legal services to the largest revenue cases at the earliest

possible stage of the case .

lbx Litigatio n

The number of tax shelter cases increased from 58 percent of the United States Tax Court inventory in 1987 to

62 percent . Eighty-two percent of the tax shelter cases are

handled as part of litigation projects . A litigation project is

managed by a single attorney, or team of attorneys responsible for developing the litigation position for all investors within the project . This approach enhances

consistent treatment for all investors and more efficient

settlement or litigation of cases .

IRS announced two major settlement programs to address the backlog of nonclocketed tax shelter cases . The

Purpose of the programs was to close tax shelter cases on

an agreed basis at the earliest administrative level . Statistics through June of 1988 showed that 66 percent of the

taxpayers accepted the settlements offered under the

initiatives program . This figure represents the closing of

29.165 cases at the examination level .

The Employee Plans Litigation Group in the `1ax Litiga~

tion Division worked closely with the Assistant Commissioner (Employee Plans and Exempt Organizations) in the

targeting and development of key issues for litigation . In

the last year . there has been significant enforcement success. The group was and will be active in the training and

education of Counsel attorneys and employee plans speTax Litigation- Refund Suits' (in thousands ofdollars )

Status

District Courts

Number

o f

cases

Amount

in

suits,

cialists . In public conferences, the group continues to

speak on procedures and significant issues in employee

plans litigation .

Special T~ial Attorney Progra m

Special trial attorneys were particularly active and successful in prosecuting the Commissioner's drive against tax

shelters. winning some of the largest shelter cases in the

inventory. In one case with an estimated $3 billion to $5

billion at stake, 8.000 pages of testimony and 1,000 exhibits were presented during a 15-week trial, resulting in a

favorable opinion for the Government.

industry Specialization Program (ISP)

Designated field and national office attorneys advised

revenue agents on development and evaluation of evidence and on technical positions for important tax issues

found prevalent in major industries . Several cases were

designated for litigation of key issues . Counsel created a

nationwide automated issue tracking system for docketed

cases that enables IRS attorneys anywhere in the country

to locate many cases involving particular ISP issues.

General Litigation

The broad protection now available to debtors under the

bankruptcy code has tended to increase both-the complexity of issues and the number of bankruptcy cases

facing the general litigation attorney. Bankruptcy cases are

Claims Court

Number

of

cases

Amount

i n

suits,

Number

o f

cases

Total

Amount

i n

suits,

Pending Oct . 1 . 1987 3,171 $401 ~040 1,012 $958,456 4,183 $1,359.49 6

Received' 646 223 .780 82 31 .008 728 254778 8

Disposed' 1,138 99,222 265 104 .701 1,403 203 .92 3

Amount not refunded' - 88,827 - 76,088 - 164,91 5

Percent not refunded - 89 .5 - 72 .7 - 80 .9

Pending Sept . 30, 1988 2,679 525,598 829 884 .763 3 .508 1,410.36 1

I Cases in courts of appeals and the Supreme Court are included under

the columns representing the count of origin .

Disposals include uses tried, settled and dismissed .

Amount of taxes . penalties and assessed interest sought as a refund .

35

- That portion of the amount sought as a refund. which was not refunded

to the taxpayer .

I Received statistics are net numbers, i .e .. actual number of cases

received, plus or minus transfers and adjustments to prior years receipts .
Chief Counse l

fast approaching 50 percent of all general litigation case

receipts, and major issues such as the tax exempt status

of religious organizations, excise tax liability and qualification of pension plans, together with valuing assets of

multinational organizations has helped make bankruptcy

practice a much more challenging experience, These com_

plexities and the multifunctional issues that are involved

precipitated the formation of a task force to study methods to improve the IRS' ability to effectively deal with

these cases .

With the IRS accounts receivable approaching $55 billion. District Counsel help is now available earlier, while

the cases are still pending in the service centers. Th provide the highest legal service to the Collection function,

each District Counsel, in cooperation with Collection . is

reviewing large collection cases and providing legal advice

on how best to proceed .

Receipt and Disposal of General Litigation Case s

Court Non-court Total

Pending Oct . 1, 1987 22.663 1,886 24,54 9

Received during year 27,693 6,624 34,31 7

Disposed of 27,888 6,669 34,55 7

Pending Sept . 30. 1988 22 .468 1 .841 24,309

Criminal Tax

A variety of projects were undertaken with two similar

goals : (1) to improve the working relationship between the

Criminal Investigation Division, the Office of Chief Counsel, and the Tax Division of the Department of Justice and,

(2) to consider ways of improving the criminal tax system .

As a result, Counsel, Criminal Investigation and justice

employees participated in joint training sessions and executive level meetings . They also formed a joint committee

which will meet regularly to examine ways to improve the

criminal tax system .

Disclosure Litigatio n

The Disclosure Litigation Division helped with the Government's defense in civil litigation using the disclosure statutes as a basis to challenge several key IRS programs . In

the Lockbox Program, under c2ntract with Treasury and

IRS, federal depositary bank employees help in processing

estimated federal tax payments by opening estimated tax

return vouchers, recording the payments, and depositing,

payments to Government accounts before forwarding thd*

vouchers to the IRS service centers for further processing

and posting . The system allows quicker access to the

funds and reduces the float-time, providing a considerable

increase in interest earned on Government deposits. On

appeal, the Court upheld the legality of the bank employees~ access to tax information for processing purposes .

In another significant litigation matter dealing with release of tax information, the U .S . Ninth Circuit Court held

that press releases based on return information contained

in public court records of judicial tax proceedings were

not unauthorized disclosures . The Court held that Congress intended to prohibit the disclosure of confidential tax

return information. Once such information is lawfully disclosed in a judicial tax forum . its later disclosure by release does not violate the internal Revenue Code.

Administrative Appeal s

The Appeals organization is responsible for resolving tax

controversies, without litigation, on a basis that is fair to

both the Government and the taxpayer, and in a way that

enhances voluntary compliance and public confidence in

the tax system . Appeals officers . located in major cities,

met with taxpayers and their representatives and were

usually successful in resolving the disputed issues . Appeals closed approximately 93,000 cases, of which 90

percent were agreed .

Consistent with the servicewide emphasis on customer

service . Appeals participated in the development of Publication I . Your Rights as a Taxpayer. The publication provides

taxpayers with information explaining their rights at each

step of the tax process.

Appeals also has responsibility for providing specialized

valuation help throughout IRS and to other government

agencies on tax-related fair market value determinations

for financial assets, real estate, art objects, and intangible

property. The art advisory panel of outside experts considered 2 .400 items with claimed values of $110 million .

The panel recommended $35 million of changes to the

value of these items.

The Tbx Equity and Fiscal Responsibility Act of 1982

(TEFRA) established new unified procedures for auditing

certain partnerships and S corporations . As a result, many

established procedures used to process pre-TEFRA cases

cannot be used . Therefore, Appeals prepared a new handbook as a guide in working cases covered by the TEFRA

procedures. Besides the handbook, a TEFRA hotline was

established to help Appeals Offices resolve difficult

TEFRA questions.

36

General Legal Services

The General Legal Services Division (GLS) continued to

provide legal services to the IRS concerning nontax legal

matters . For example, GLS provided legal work for the

expanding Refund Offset Program . Under this program,

amounts that taxpayers owe other federal agencies and

certain debts for child support owed to state governments

were collected by offsetting those amounts against federal

tax refunds owed the taxpayer. IRS collected considerable

sums for the federal agencies participating in the Refund

Offset Program, continued the Delinquent Child Support

Offset Program for the fifty states, and helped define the

Refund Offset Program in several lawsuits . GLS also

worked with the Criminal Investigation Division and

Treasury in the expanding area of forfeiture to the United

States of property involved in violations of the money

laundering laws in Title 31 of the United States Code.

Most property forfeited was narcotics related .

The GLS division director is the designated agency ethics official . Advisory ethics opinions on application of the

conflict of interest laws and other federal standards of

conduct were provided to management and present and

former IRS employees to maintain the highest standards of

integrity in tax administration .

Automated Systems Environmen t

Chief Counsel began development of the Counsel Automated Systems Environment (CASE), a comprehensive

distributed information system which uses automated legal

research, case and issue tracking, and decision support

systems to increase attorney productivity. For example, online electronic research will be expanded, using laser disk

technology to reduce the cost of information storage .

CASE will enable Counsel to reduce the backlog of tax

court cases and provide faster service to taxpayers without reducing quality.

37

Chief Counse l

Requests for Tax Rulings and Technical Advice

i (closings)

Taxpayers' Field

Total requests request s

lbtal 24 .827 24,699 12 8

Administrative

provisions 137 124 1 3

Changes in accountin g

methods 4,242 4,242 -

Changes in accounting

periods 13 .285 13,285 -

Earnings and profits

and determinations 1,795 1,795 -

Employment and selfemployment taxes 1,167 1 .156 1 1

Estate and gift taxes 425 372 53

Excise taxes 162 135 27

Individual income tax

matters 1,616 1 .592 2 4

Corporation tax

matters 1 .998 1 .998 -

I Includes data from Corporation Tax Division . individual Tax Division.

and Employee Benefits and Exempt organizations Division .

Revenue Ruling and Revenue Procedures

Published '

Type Numbe r

Administrative 1 8

Employment taxes 2

Estate and gift taxes 1 0

Excise taxes 6

Exempt organizations I

Income-taxes 221

Employee plans 7

Tax conventions 6

Thtal 27 1

' Includes data from Corporation Tax Division. Individual Tax Division .

and Employee Benefits and Exempt Organizations Division .
Chief Counsel

Regional Offices Caseload Report -All Cases

Region

Pending Pending

Oct. 1, 1987 Received' Disposed Sept. 30. 1988

North-Atlantic 17,150 9,627 10,771 16,006

Mid-Atlantic 14 .247 7,151 8,712 12,686

Southeast 11 .256 8,782 10,476 9,562

Central 11,103 7 .599 8,141 10,56 1

Midwest 11,718 7,247 8,212 10,75 3

Southwest 17,297 13 .142 14,896 15,54 3

Western 44 .971 18,774 29 .387 34,35 8

Thtal regions 127 .742 72 .322 90,595 109,469

National Office 3,202 5 .651 4,457 4,396

International 532 786 703 61 5

,Grand total 131,476 78,759 95,755 114,480

- Received statistics are net numbers, i .e .

. actual number of cases received plus or minus transfers and adjustments to prior years' receipts .

'Riallcourc6seRecord (Opinions rendered-refund litigation )

Claims District

Court Court Tota l

Action 1987 1988 1987 1988 1987 1988

Decided in favor Number 69 156 325 318 394 ___

474

of the government Percent 85 .2 93 .4 80 .4 81 .5 81 .2 85. 1

Decided in favor Number 9 4 68 59 77 63

of the taxpayer Percent 11 .1 2 .4 16 .8 15 .1 15 .9 11.3

Decided partially for

taxpayer and partially Number 3 7 1 1 13 14 20

for the government Percent 3 .7 4 .2 2 .7 3 .4 2 .9 3.6

Total opinions 811 167 404 390 5 557

Uni-tecl Stals 1-b-i C-o Ill rt -C-a ses I Iin- thou sandS of doll -a is)

All Tax Court Cases Small Tax Cases

Taxes and penalties Taxes and penalties

Number Number

of In Deter- of In Detercases dispute mined cases dispute mined

Pending Oct. 1, 1987 87,816 $2 1,873,436 13,788 $47,662 1

Received 31,6671 4,600,7031 12 .2491 37,71 4

Disposed 48,668 4,342,417 $1,301,175 14 .73 1 46,623 $20,45 4

Pending Sept. 30, 1988 70.8 1' ; 22 .131,722 1 L306 38 .75 3

E ludes declaratory judgment cases ,

RxceNed statistics are net numbers . i .e .

. actual number of cases received, plus or minus transfers and adjustments to prior years' receipts .

Adjusted to correct error in inventory pending Sept. 30 . 1987, as shown in the 1987 report .

Chief Counse l

Receipt and Disposal qfCriminal Tax Matter s

Prosecution cases received

from Criminal Investigatio n

Total opened' 3.04 4

Thtal closed' 3 .63 3

Counsel declined 5 7

Department of justice declined' 22 0

U .S . Attorney declined' 43 5

Prosecutions completed 2,92 1

Includes both administrative and grand jury cases

includes declinations based solely on "prosecutorial discretion .-

Appellate Court Case Record '

Action

Tax Litigation Workloa d

(Tax Court cases and cases on appeal )

33.040

4,451 35 .167

38673

45.76 1

4,1 97 5

1983 1984 ls85 1986 N87 19 .8

~.Recef-d sta istics are net a-bers el . i e., actual numbcr of cases

-d o ~s ., m-s r-f- and acil .,arrenn to pnor years -cipl~ ,

Courts

of Appeal s

1987 1988 1987

Supreme

Court

71 .727

.70-

6 M

1988

Decided in favor Number 332 222 5 2

of the government Percent 85 .3 75 .8 83.3 66.7

Decided in favor Number 45 51 1 1

of the taxpayer Percent 11 .6 17 .4 16 .7 33. 3

Decided partially for

taxpayer and partially Number 12 20 - -

for the government Percent 3 . 1 6.8 - -

Total opinions 389 293 6 3

- Refund suits and tax court cases .

United States Tax Court - Opinion s

Prevailing party (by decision line)

Summary & small

tax case benc h

opinions

1987 1988

Published,

memorandum &

regular bench

opinion s

1987 1988 1987

Total

1988

Decided in favor Number 240 182 285 324 525 50 6

of the government Percent 50.3 45 .8 31 .6 36 .7 38 .1 39. 5

Decided in favor Number 22 20 50 40 72 60

of the taxpayer Percent 4 .6 5 .0 5 .5 4 .5 5 .2 4 .7

Number 204 186 461 384 665 5

7 0

Decided-Rule 155 _ _

Percent 42 .8 46 .9 51 .1 43 .4 48.2 44 . 5

Number 11 9 106 136 117 14 5

Miscellaneous

Percent 2 .3 2 .3 11 .8 15 .4 8 .5 11 . 3

Thtal opinions 477 397 902 884 1 379 1 28 1

38- 1) 39
L

STATISTICAL

TABLES

Table I .-Internai revenue collections

by sources and by internal revenue

regions and districts . states and other

area s

Table 2 .-T~ble deleted in 1988 .

information on internal revenue

collections by sources now available in

fourth quarter Internal Revenue Report

of Excise 'Ibxe s

ibble 3-Internal revenue collections

by principal source s

Tbble 4 .-Amount of internal revenue

refunds including interest

Table 5-Number of internal revenue

refunds issued

Table 6 .-Number of returns filed

'fbble 7 .-Returns filed, examination

coverage and results (1988 )

Table 8-Returns filed, examination

cpverage and results (1987 )

Table 9 .-Additional tax and penalties

recommended after examination by

class of tax and by internal revenue,

regions and districts and other area s

Tbble I O.-Number of returns

examined by class of tax and by

internal revenue regions . districts . and

other area s

Table 10A .-Information returns and

other correction programs

Table I L-Returns examined by

examination divisions

Table 12-Examinations resulting in

refunds (excluding claims for refunds)

Table 13 .-Results of collection activity

Ibble 14-Civil penalties assessed and

abated

41

Table 15-Appeals workload not

before the tax court (Nonclocketed)

Table 16.-Appeals workload

petitioned to the tax court (docketecl ~

Table 17-Requests for employee

plans/exempt organizations tax rulings

and technical advice (closings )

Table 18 .-Determi nation letters issued

on employee retirement income

security act employee benefit plans

Table 19-Number of exempt

organizations returns examined by

typ e

Table 20-Number of active entities

on exempt organizations master fil e

Tbble 2 L-Disposal of exempt

organizations applications

TWe 22-Internal revenue collections,

costs, employees, and U .S . populatio n

Table 2 3 .-Costs incurred by the

internal Revenue Service by activity

Table 24-Costs incurred by the

internal Revenue Service by offic e

TaWe 25-Personnel summary

'Ibbie 26.-Chief Counsel cases

receive d

Table 27 .-Chief Counsel receipt and

disposal of cases
Statistical Ribles

Table 1 . - Internal revenue collections by sources and by int~rnal revenue regions and districts,

states and other-areas (in thousands of dollars )

lacmdead I- ..- -PWMW Wer;

IVVdd_ - dftft. didars hadders. Ided-W

sothear -. (~ p~ 0, haeson. %W Ind." Constitution dent ~,id anallunild and! Italhousel U,=O~M Eaddhe Gifl Whas

0. 1 . dtwm Iddil" 1. p~; - I.- th, M SECA FICA hafluessearal I-. to to

cddVU- 2,3 bw 4.5 4,7 9 10 111 WII

(1) M (3) 14 OR (.1)

M

0) (9) (14)

Unhand ~, astal . . . .. . . . . .. . . . . . .. . . . 135.11011,594 1011,6112.551 7111 .705 .556 149.M,M 631,371 .50 4 .265.775 6,173.DM 7.3".611 435,766 25,gU,M

ftm4l.0, Pasigunts 10 232 K2 21 :440:551 IM531111117 26 ISO 11 245,"3 BS472 1.41515,413 20,574 I .M 529

A-lb~ . . .. . 9:910:647 042 220 a:795 :65o T006503:25

"

:2,295 Im 42:521 MW 1,468

'1 "'

. . . . . .. . . . . . .. IM-) .. . . . . . .. . . . 2,9109,0182 215.590 2.6l!i,44B .9119 1 .966 .266 4,667 ..

.1 25,130 533 5 1111

sad (,) Nuoustradle, POWI .. . . . 29,374 .759 2,662.260 25.964 .743 5,056,573 20,717 .323 15,1811 185,659 2W.012 9 .96D 467.7114 1

02 1,018,471 16,710 .922 4.752,098 11,763,705 $8,216 106,004 134,D67 (3 .845) 19,U7

(S~1(d)~~) (=drof :

.,: 1: : : : 152.:. 17.362 1 . .300132 1 Still 1.74 500 952 .957 250:66~ 67:932 4,199 178,238

Burkerstruse 429:292 131:624 1 :2,70 :420 3182:923 5181,502 "If I 'ME 6B05 4) N.4811 .

HVIUVO . . . . . .. . . . . .. . .. . 22,697.038 2 .982MD 19258 .324 3,565,393 15 637 .723 420 51,788 195,B64 5 .656 251,324

60 520 535 11 .4 2:9168 :935 101 131 272 94 697717 17, :173 5 3

Pasonsidefte, IN'

.` henter, 279 158 47,819.126 7.476,215 39 696

han,fuli : : : : 3:641 :465 19:152 3.365 AN 642,887 492 069 7: 58 23~3251 la

:~ ~j 3

;

:U3

Prowichence . . . .. . . . . . ..(Reada, island) . .. . . . 3.795395 389.094 3.32U1 .242 6 8,114 2,689,557 1,896 24 674 28.828 330 42.01 Mi~~c Flue; . . . . . . .. . . . . .. . . . . . .. . . . 43,W.513 16 .091,498 123,351 ."21

" M 100.153 .118 1 .145,tU 9W556 1111 .421 60,324 3.465,1111

Buldner, . . . . . . . Standard & DX.) 2996 415

'

Airiness :348 259 26r8531167 3:116.964 22 800 .278 Z211.409 106516 166.202 16 .000

43:6477:798 4 646:312 37 425,852 6,792,408 30

'423 74

46967 162,740

Mingo 1 583 707

N::(J00=) 1 31,007.115 3 :119 02 26,545230 4.7118M 20.9m .899 28SQ 372AM n5.817 TZ

34,0592

Proudget is 4 21M 7111.~

Atuddergh . . . .. Pillow) . .. . . . 14.724,956 2 OZZ239 12,322 .345 1~11 34 . 7 10,129,256 31.716 11113 11 :1 1:13 12 :1 2n 635

p~~ filingi . . . . . . .. . . . Ig.M,569 1 .940 S55 to. 003 18,99U 12,911sM 408.985 722 M 099 M M210

We. . . .. . . . . .. (Detaidde) . . . . . .. . . . 1 5,227,664 1 .751:151 3 3U .309 als.407 398 2:11645 49 21,717 21,460 4 .223 95,1321

SPVUwVdUI Low . .. . . . . .. . . . . . .. . . . . . .. . . . 23,292.212 12 .327.052 106,571,1175 140

:51"

.1 635 "1 572,651 M.523 1.1114.133 71 .231 3 .1011,0111

At~ . . . . . . .. . . . . .. .~Gecego) 21 001 05D 3 114 .885 16 6102,1ES(i 2.894.987 13,588 .478 3051 116.439 166,311 6612 630,587

On . . .. . . . . . 9:011 :~ 735 .1113 76 I :W ;:443 387 :41 ~957 60054 58,978

:29

825 Z945 5 .866 225.724

~Sodth, dra) .. . . . 7,103,718 643,119 %8 182:164 1504 50,512 854 53038 38.9% 3 .5011 136.5(ill

Fort wassiIiae see di"=1 . .. . . . '81289421 1 . '18 361 16,397,014 6.209.271 10. .623 3 la7,117 392.030 20,631 461,588

Gh-da- .. . . . 18,226,567

2

189 :7% 15487 .528 2,816,157

2

537,329 1,102 132,W 98,674 .7:050

-keen . . . .. . .

:M2 743 289535 3477964 3 767:198 2 009 -8698 29,980 39,205 013 24025

authorities . . .. . . . . ..

. (See (of takee) . .. . . Ile 516:359 1,361 ~659 16:763 :679 656446 2:3'9'6 .VA 60.669 68.765 1113,494 61 . 201,DB3

Ler, Pack . . . .. . . . . .. . (Arldnessul) 13, 5,040.515 602,663 4,162 .248 75D 3695 39,534 M.967 1 .661 247,977

(To-) . .. . M 348 1,328940 12,021,004 14'2 2.1 :'618 f, 61 1,759 N 7,W 58.693 113,793 16,089 297,531

"'. - : * * . . . . .. : 8

7

.

.0,*- . .. . 362:9112 02642 7.451,972 1,603,045 5,789 .95D 2AW 56,270 67,336 5 .0511 135.894

. ftw . . . .. : :

: ,

. . . . .. . . . . 114.611M

IS,

1041:242 27.6511 .545 13,925,31115 93.157 .1103 100,"g $75.3% $41,033 57 .037 2 .6611.1191

0. PeAd . . . . .. . . . . . ~seass .~=~ I 181 2 :615 .7Sl 14.034,533 2,243.866 ; 81 . 55 .8s5 549 34,264 92,614 5 .092 120939

Cpsweauseei . . . . .. . . . . .

2,:M 2

824.017 21 .409,314 3.M7.935 47:1 211 1 .253:609

42.341 .282 5,721,733 . .294 .210,415 31,534,543 61.973 15291 :3M63 36607

12

Detroit . . . Pi 4 2 431409239

~ : 1 : : :J""" 1 607,580 1,39 02; 1 ~799 691 2,392,647 14,304 405 12,679 89.960 94:37 10 .721 314.768

Luddlook . . . .. . . . . . .: :(~kY) . . . . . .. . . . 8.059,183 9593:10 1. 60SID9 1,410866 5.133,946 4.870 50,427 19510 5 .949 436:484

.=I- 1 ... :111 162,609 2.770,604 531,578 2.21 2D9 335 19,48, 30192 2 .641 111682

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

. '

. aSSO51 ", Male 109 81312511 15,713 2M 82.21' 671 1,211.272 UB,cn 754 645 47 .270 3 .501.M

Awands- . : : :: :: : : :j1DsVW 1!W:Ml 513 .172 1:247 .796 352:005 8815 4n 2,

2`17 ':' W 22 .

' 1 39:21

I deadina) 411062

6 4

110 8 .142 .698 38 122 .821 6, 231 3D,730,683 281,791 . 115 267.DD5 1fil 507 249

.429. 73 4.373,041 9276 38 g7l 56 647 2 .&30 146.902 ,:I:S7 116,032 5S11 .26 1

N- 299 W7 64,24 1,193,511 327 gUl 559 .626 4,111 6.796 6.117 31 35 124

,hads, ..(a-) 1,562.305 109,304 1~41 17 4 362,523 1,005,071 8.607 Kan 64D 42.709

Alwandes 222,006 735 95 two' I~ 28 3 09 :135 2,17 .023 10,822 .506 .1171 93

Ofull 1: 79352 s 5 1:, 1 1 :2 M,

. 356499

553 . 31 6257958 642,21 3~4M :B,l W .755 28830 29 . 621 43 941

St . I- shenor.) . . . . . .. . . . 22~495~321 3.4K249 10.236087 2 "1 648 17 .n5 121.956 42278 8,382 704 325

St . Paul . . . . . . .. . . . . J11.. . . . . .. . . . 20~.,. 2 .5811 .703 11,76011 2 :3'14:8'M

1

., 815 .D79 S28 :24 1D5.915 94.4112 6,212 498 151

1 1 N I

.

: :: : : : 111,1 .551 1 .198,044 B 3.,474 1 .374.650 5 890S96 10917 ":BIT S7 7. '36065

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

. 02. .

S-1,

.

2,

M 91 74 INIA go 17" Ise 65 SWISS no.012 518524 92112788 62 .922N gu,dn

Ab- lNew Mrshaddo 2,6160,055 i37 :993 "2:4'"14:714 524:W 1,872 .162 230 7:1 27,931 499 78,928

8.315 .540 5,301 1 ,

5

Sea (0) deade) K9731W 660 .991 10,750 757 2 .410.591 232 123604 111 418,203

. . .. . . . . . . a 596,546 Sol ,492 7

O .W . =Zwi M2031 :4'25 1,11715 :298 21.07'2Z6 4 .25428IM12 16,36D.844 35 .025 150.196 205:517 3 525 96 .879 17,4o I ~732 09831

Drow, . . . . . .. . . . IN 1~1 ff524 S39:445 0~918 .685 33 . 2 50 ED 632 7065 266,872 41 2

112 2.821M 2

9 98

Hounden . 7 628551 521206 8,061 91:243 1 13867 3 806784

. . .. . . .

.7 77l.g

!249 066

7'~"` ; :371. 19 5 oi3, .1 M 44 169 68:407 SUMS 1 ~035.6m

Fin. . . . . . .. . . . . . . (Aundona) . . . . . . .. .

. Is 387,M 7.391 :697 877.796 5~1 937 5011 M.656 120,995 4 6P 135,174

San Ual, fat. .. . . . .

. 3 00 521 3:01 6:589 568 049 2424,063 2 .336 24,141 30,961 748 110,206

"ades, 7.711,22 N91 :963 6 675980 1 448.70 4,81B7 .110 294 .33a 45,533 5B.M l.W 275220

: : : ::::. . . .. . . . . . .. . . . 16.wou M,= In

n .

m.cu 12,60,M 400 .265 MOU 1.4210.1121 1111 .010 3. 22S 120

,:480 a ;11

.

. . . .. . . . . iiisuiV .. . . . . . .. . . . 1,548.725 78,582 1 4W 487 336:212 1 :11 :11 .,1 11 11~21 1 1

2,91,286 28837 2=429 301 US 71 315 416 051 Q 336

H.,,*A . . . . . .. . . . . =W) 1:1.10:71 333:520 2 689 415 2,180 9DO - 20,255 X552 1,60NI 48,497

9. 2021,753 20,5%,276 5,735.651 14.72 693 138 74B 22 .736 30,137 195042

3506 337,9M 3082 421 2.817 875368 IS 'A . 2 873 11 24:564 43.982 1 .197 40487

i,z A.0ft . . . .. . . 36,813,124 1396 .713 30,11,15 ISO 6 466,510 24.169135 67 209438 431,469 18,590

"121

1 "

49P

Finland :173

. Dr

. 7.829,290 875 .782 6:M M 1406098 5,352,964 2,290 15 us .,393 4,942 121

Sa,* 1' Pl: 1 72: ' 4.0'503'79 1 s'. 11119 " 1 " 'I :'

. - 1,311,593 '516 62~1 101~1 1~7 :1 1 637

E. I Is:11 g 1.1 12 1 1 78 11 W ll54 92D U2 1,023,690

~: =.. . .. . . . . . . ("I Patent

:622 487

'

.1 10 1

Searle . (=Vvion) 1,

9132~031 2.19953 298 68D 625.002 10 571464 51 063 '7'1

:4'76 1

:2 253M

209 W NO 987 13M9.045 2768 .8 682.889 1,357 96.352 926 2M.219

tafti. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . 5. log M I'me ola , on TBI 672 3.090,375 1 .920 ":1 31

." T

Sill 4U

Plant R.. . . . . . .. . . . . .. . . . . .. . . . . . .. .. . 1A74:&M 87 :085 1:3,67:211 80,492 1,259488 (1) 21 233 M 20 19:719

Oft. . . . . .. . . . . . . .. . . . .. . . . . .. . . . . . . .. . . 3,634,704 1 .001 .359 2,555.727 701,180 1.620,859 9,990 24,666 37.245 60's 30 769

U~:

lanke'd to "mm" 3 .959.486 03 .263 3,117, 19 - 2,883 5D5 39,514 194000 129,2N

Gawfans. Predating Od

0

lPdd,d . .. . . . . . .. . . . .. . . . . . . .. . . . . . . 973,147 98 .043 75,101 875,104 -

Claidenda; ~ to, - Ward-sanshon loss

shat ou_Ae Forter vid NM 1 176

Residential d~ didussugh 23122

990 - 133

M 33AT2 - . 22

Earned - deaths 115. 110.9w IBM

Close U,

. . . . .

.

. . .

. . ..

.

. .

.

.. .

.

. . . ..

. . . . . .. (383,247) - (597,373) (695 .438) (810,699) - 938,764 214,125

Twoushe her Values and Varied -

Cals, I .1 :3W3,2:W. 1,2:229 874 92 000,T78 11 .931,an 69,401,861 33360 1 6 523,482 .209.116a 98~485 23M 185

(bMI, 57

380:020 33,160,893 9 .86571 22,477,622 641,672 175,882 575.524 26875 662672

it 1 :793 :661 914:340 742 46~7452 295 1 11,259 5 :081 37,629.579 292 .7011 Va fin 324,043 23,267 1,643~31

IV New )004 01 392 932 839sla) M 0956 1130,870 68 . 792 210 .~76 507 :448 929, (5 "IN

42 . .953 5 .9.764 35 443 847 5,271,500 29 .96D:599 20 . 83 186 165 240,31197 25 :4'86) 1374 548

On,

45,5m

to P--,-- 132:11 "1, 1 38.857.575 6 767 .990 31, 460.579 553 .061 328 W n5n W,138

579 71 6 35.197.592 48,386 268 .M 349 39 .137 5957.095 (a) T.. . .. . V. 1 1056,172 45,080428 9,%5 .686 06 '155 1~

btansucai jettie s

Table I - Columns 11 through 29 were deleted in 1988 . Information on manufacturers' excise taxes,

retailers' and special fuel taxes, and miscellaneous excise taxes is now avaiable in the fourth

quarter Internal Revenue Report of Excise Taxes .

Table 2 . - Table was deleted in 1988 . Information on internal revenue collections by sources is now

available in the fourth quarter Internal Revenue Report of Excise Taxe s

Table 3 . -Internal revenue collections by principal sources fin thousands of dollars )

hundreds and Praffift Mu

UP Cp~o WiViA

bu .1 Estate

I. ... lead a- Earodoinswo and Eache

.1lm*- Total P.Hu Ms. Was does 'In WdU,

Idealsessur (1) M (3) (4) (5) (6) (7)

1961 9994 :40 .086 67.917,941 940 46.153DOI 12,SD2 .451 1,916 .392 12 .064 .302

IM . . . .. . . 71.1m 'R.945,305 295`:711 W.619,594 12,706 171 2:1 .187 12.752,176

1963 . . . . .. . . . 11 . . . . .. . '05 925 .395 75.323.71a 22.116 :131 52 907 W1 486 2157 .457 133 .409737

1W . . . . .. . I . . . .. . I . . . 112 .2150 .257 70,391.218 N .300 M ~:50:~ 1'7~022.!KUs 2,41

1965 532

303

14 :950 232 79 .M.016 M.131 .~ 53,660.683 17jO4,3D6 2,74,~ 7112,M

28 :961 92.131.794 30~811 :243 7 ?0.9256.133 3.093.922 4.3911,11 2

1966 . . . . .. . . . . . . . . .

i", '69, 3,70:5,95 26, 58,241 3.014,406 14,113 .748 1967 . . . . . . .. . . . . . . . Q74 015 IOU,288 420 N 917 925

1958 . . . . 53:636 :838 ;06.148,565 29,M,620 1771 :21045

2'

W5.893 3,081 .279

1969 . . . . . . . . . . . 919 560 35,778 052 38,337,646 .0:406 33AI'657 1 065 1'5~"

1970 . . .. . . . . . .. . . . . . . 195.722 .096 138.688,%8 35.036 .983 103,651.585 37.4,19.11111 3Z8DD76 904,264

15~542 78 7

1 3,784,283 16 871.1151 1971 191,647,198 131 .072,374 30.319,953 IOD 752,421

'93 .11 ~'4 2" 1972 . . . . . .. . . . . .. . . . . 2D9.855 737 143,804 .732 34:925 :546 108,879,186 4 5,489,969 16847.036

1973 . . . . . . . . . . . .. . . . . 2Y,787,204 164,157 .315 39045 3D9 1425 .112 .OD6 52,001 .709 4,975,862 16,572,318

1974 . . . . . .. . . 260952,254 154,6411,09lial 41 .744 444

2

.913 :15W 62 .093.632 5,100,675

1975 . . . . . . 293,822,M M,146,097 45 746,660 1 . 399437 70,140,809 4 .6118.079 1S 847 741

3D7:465 17,

:399 11 8

1976 . .. . . . .. . . . . . .. . . . 302 g 1, :519:792 205:751,753 46,782.956 158:1 s77 7 11 :.21:1

1 7 75462 780 49567484 9,8011905 39 758 : 92 041 ', :485 247 518:008

g'77' 358.139.417 246 111 60 049. 186,755,263 860764316 7,425,325 ~7~!l 1

1978 399 "6.389 278.438,289 65:380.'U4 251213 .0511 a'. 5,5 1,499 VA:949

1979 . .. . . . . .. . . . 460 3412 2185 322:99 .733 71,47.8765 .545 41"A , 131 :504

980 . .. . . . . I I . .

. 519: 75~ 73 359 927 .392 72.379,610 287,547 :78572 t28,83439047B40 6~54 9190171 24 6199 021

1981 . .. . . . . . NDN99IM 406,593,302 73733.156 332,850sM 1 835 9816 6910386 Q '19

1"2 0 240 4598 .506 418,599,768 MW 832 3U K18 315 COTT: 36 a , 1 Q:373 36:7711, 28

'993 627 246 793 411,4177 .SM 349 627,967 173 .847.854 577 35.765.5M

":'179 98, 680475,229 131:171,049 14 :3340 352 :891 .679 199,210.028 6176.667 38:017:486

1985 . . . .. . 742,871.W

"if

072,327 77,412.7M 3XIBS.558 225214,568 6579.7Q3 37 ON 9"

1986 782.251 .812 497 406391 80,"1,620 1416,964 .771 r22431711,.3811 7 :194:956 33 OBS

1987 . . .. . . 886:290 590 568:311,471 102 .858 .965 465.452,4116 " 030 45g , 667670 33:310:960

988 _ . . . . . . . .

. 935lDi 583 349.120 109,692 .554 473.6156,566 318,MB,990 7 . 784

.

445 25934040

- Iran- Posner ,

Footnotes for Tables I and 3

- Lt .Phan VCO

, R.-

NOTE : Dedirl Ohn, net Add to foods due to manueng Neemen,

arrounts reflaut asommost roade to prior rundurand dau And

dradus to, Prior - on-, Ilareed against sunho to othend

-0.

1, Th. ned- In . -hers Vote do no In, 10-1 so

tonate of on suate an PUM, unsOnest . .a. an. thfiddell

we Met frone hessfore of a~V Vale For exterho' .

its

2W. Corp-te to Vas generadit, ranged fro, 15 to 34 More Of

.I . incones .

3 Whose tai UP er,WW forsands in.. . .1 a-pt

ing,rdtanders nuddrudeng to $137.5 nation lForners 990T),

,I Coledidentioundend .lundoneWn andande old

Add.- a. Wason .1

,rOpA,hPi do' !b(SW&A")5urd1Ai In, degansedre

reconut 1. -.W are rundurted in iloodowel vedurn. - old

age. -'s. nuounly . And huni ansurance loss (FICA) or,

- am wages E .-W Pushed. -11-- 1-1

Prishodual In- and ., . to it 1. shousetreere don. ste od,oweni the

Groas no-uh Roadin Cou-sed, U, me 9 and .1

mader Obtaining hatuseal herats UP, olneoll Prodderes I-" and

1 . thent"en.Was h TVW 3.

5, to.. are 15 2a A 33 ont,net of

largbde~-. inuou.1-SECA ., endr-fiddi rare thed, or 3.W iienent (15 encand! und, 2D Pardent Will

on shiff-pinnns. eadders, PenoUgh U5 000 Or 19M

6 . Includes halmary uncon, W WVouns at $6 5 billion

70 thide does to rates- 15. 23 And 33 der- A

, houn . 1 02 der-I . .a andused On I --go

hant, through $45DDO lot 198 8

8 Fordso heruntowent to,, As Phrased Prou .. tens to' beft

-quoiner, W -%~ 5 Th . Per I.rate an. 7,51 rtod, on the to . SU15. to, IM 1., 11 usual wahr I I -ano

fief empothre ard! 4.90 PerevuIt for ehdaduwneroa ~

9, wroaEmprohnes I ore or hore Persons I Veh Of 20 nords,

Or wfrP04 iniges of $1 .500 P, hatere in any a caurna

quarter were Wild 61 dercent UP -.1. wnq 5 40 Or S7.000 tor

19M The ; W wids han-I by dealer Of UP

or

dartathe to,

,nerapor,reent mm~s = to shades.

1 D, Estate and got to rates ranged I'M 1 5 to 50 Pardent.

11 . IRS hur.to on. no ouni UnWid . .11" And Pon- 1 .

dollendburs These Moods are new dallechea and nPorded Of thas

Bureau Of Andursol . I- vid furesurds

12. To um=nodo to dandus, neser reas federal W doodear

RD1 aeurchunne,l in in. ... . . I-. WanoUnd for

to, -in whi Ne RD was

son-., on . lunduften by UP I

W suaddiessuse 1. whed" -de Us. Peohnnut. aset U., V. I

has I.m 1 . as"Paron, ~n .

13 Represents UMPA; Viewable on dood- 1. etione, far larsain

=e. Oriental. and Ali re- tU~ To " of

dature", Under

the Federal Insuaddi

thessiddedo dandoon Durequedure; IV dusildi

WI.CU-, .1 ...

dedause Pay do not anal surpone oulsoly . Transit- 01 w--$

to this fund are =a on a national tudds My and Divisions, We

ed I . UP it.- and 'Nothes WUddUdP UU.

15 Anounts on. 4 1 reststarese audit. afthad house

union, let for., 1040 n '04, On = dr. thefts

thaeurrand .

16, A n4 couniannoto in the randell Intuds, IUUA not dVVfied by

.. or dused! As .1 Per reel Of Me Postal vair . Aland offadd.

a- Panduan. 1 . P Vandol hudedhe for Me NoTrew Mans.

Istands,

42 - 1 -43
Statistical lbbles

Table 4 . -Amount of internal revenue refunds including interest (in 1housands of dollars )

1-1 -M,region, W districis. -

And cithen -. (3- Inientableall by Wit .

dhadete terminated=9~- I ; let".

. a bobbeen .1 "'.)

.orti-AMNalk, Ran

AMIAM, hit Ion) Na.

Itchoon h11hooklyn . :.(SM.-,o,'MrM,l)

Gillette ~ . . . . . .. . . . . . .. (San lot W-1 . .. . .

Bo"whon . . . .. .

. . . .. (thnnnional

. . . . . .. . . . . . .. Icbronnerairt) . . .. .

PAW-n WhMr)

Pir-ornt, . . .. . . . . . .. IMAM. ]..I

.1N,JhNbHb R"w a . . . . . . .. . . . . . .. . . .

NBarbabor" ~Ntabryaed&!)C) . . .IN. Jereary)

. . .. . . . . . . . S .

R.Innow .. . . . . .. . .

wderavon .) . . . . . . .. . .

3~R. . .. . . . . . .. . . . . . .. . . . . .. . . . Allandi . . . . . .. . . . . . .. (Genton.) .. . . . . .. . .

Beenentla

In

. . .. . . . . . .. thlbehim) . . . . . .. . .

Chithrabor Iscariot Cahoth.) .. . .

Fort Ladeniali : : : : : : :: See (b) NIM-)

Ghteetabore . . .. . . . . . . I N"Carcerna)

.ta,- .n nP.) .

.iAi rw : : :: : : : : :JS'.'-(,)

MI. R.1 ((Arlotnoas) nabohnne

N.N.- ILIAAAMA)

c.ft R 0-invor . . . .. . . . . . .. . . . . .. . . .

cahnnarint

D. . . . . . . .. . . . . . . (MAINM) . . . . . .

I nam. . . .. . . . . . .. twornin .. . . . . . . .

L-.ft (Kenduckyl . . . . . . . . .

Onthenthel Ragiber .. . . . . .

IAN. . . . .. . . . . . ..ISIUM 6~~Iha) . .. .

North Wk,4

='nA- : : : : : : :: : : : : : :jNbMA-) . . . . . .. . . .

Obtain Mainatkah

St . tabi . . . . .. . . . . . .. (Neannon.) . . . . . .. . . .

S, Sibi Fbol . . . . . .. . . . . . ..(Men-). . . . .. . . .

. . . .. . . . . . ..(See tc~ belon) .

Beenteang, L11h,. .. . . . .

Aw -w. . .. . . . . . .

Aheon hit beteen)

Dinfilas . . .

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

D-r . . . . .. . . . . . .. . (Citfinad.1 . . . . . .. . . .

Henereen .

phearn . . .. . . . . . . .. . . (Aroveran . . .

San "ne, coy . . . . .. . . flubtan) . . . . . .. . . .

"'rele Ka

Intortabro Raq

'Ancho"All,

B. . . . .. . . . . . .. . . .

Annonob, H

-

I

L.0- long nsr(ai be~)

wv.w :NeNAJ.

in, Amene, See (.))thekI;)

pe"I'Vel (onabon) -

S.-to . . . . . . . . .. . (S.Weloon) . .. . . .

San F--

San ibe, Se1,a ia~~ S.ft . . : :: . . . . . . . . ..(Warthont.)

knen'tent-I . . . .. . . . . . . .. . . . . .. .. . . . . .. . . .

PUM Fuca . . . .. . . . . . . . .. . . . . . .. . . . . ..

othe" . . . . . . . .. . . . . . . . .. . . . . . .. . . . . .. Oth.ieft "Ithanne, . . . . . . .. . . . . .. . . .

G- A A. -- FICA cNIMP . .. . . . ..

U'S Cohn-S-Cet . . . .. . . . . . .. . . . . ..

E-. = ..I

Rherhund 4 obabeenfirel

Corperalke.

Indivedual EMpMyNN,I Examen Gift E .J.

Ron, - fiennernI thane, We latea,

(1) (2) (31 14) (5) (6) 171

"'

4902,67 15. 76 .672 74 .399.2" 2.M .732

11 :135:576 3259 .425 10 .557,037 =60

755367 IN 120 610.039 9:251

412.W8 40~925 364:947

2 .931IN9 699M 2 , 41

. IN

SM SN"

21423,.l 2,214.T? 36 ~407

1,171:61;1 i5'3:,'D'B 1 291 861 20 793

'70 151.8m :5

i .m.ni ~"t. 635 IwAn 12 123,27'

3,284,163 1 . '73~1 1,607. 78.m

492

.M Q 548

Man

382.905 54r - 323 115 41"

13 , 172"It 2,151 .544 10, 509. 025 251,931

2,310 330 805 1 903 , 178 It

N .41, 68 8130 3,143.934

12 .839 Wl 470 .668 2 :31:6 1 18 Ill 47.267

64"M 434,M2 183 06

2093,117 285592 J~ M 8

SM

30 .

344185 'R307 203.186 6 .11,419

1':'

:' 1,3511 712 13,192.505 216

.0"

1 .214 EM 217,349 .380 34,217

1 70 (174 79421

'11" j2

.:n8

qn.f . 12 :1 M 7 71

1,7DS 647 w

12, WIN 1 721 in 18:908 "

"' 1 37~21

5n

9

625 '61 '7 341 3

2 .465,

AN -

2,14D 676 38AII

593 626 41,8N 543 754 6 .300

W .7 186.517 1 15) W2 19 .30

:355 282 191,30D 1 '08. 29 27.16 1

1, 195 2,357,M 1, "'It' 16. 4774

03

014 491,985 1 ,

2 .261.198 3". 96 1,858,215 AM A 3945 : 85 .247

4 .182,'65

1

. 229,182 2 91,608 46,442

1 11 1 64 15 ,1 :7 .728

1 :0,6 ' 91:4,14 '2" 934:970 11.505

623 750 28 .336 586610 6.21116

2. IN 697 195 I .130

"12 W5 3 .766 1.936

4,149 1 M6 683 2

,

94 047 97,692

737.7 731 640603 5,898

ISS 079 138821 SM

192,107 !"220

1 .131M 199 :494 1,219 "' 1" 124".001t

43901 62336 0,24 11 A23

1, 727 ,470 335 :921 1,367

1 .296 CID6 251625 1.015.M "A :562 27 01

911 ('51 126,980 765 906 16.875,

12 .15950 2,320 NO 9"53,721 194 94A

AtIb:en 30559 362692 6. Q

2 .173~1 3.032 1,582 M It 1

23

:034

1 7 'a"

:161 1., 479

2 .790,'* ~22 201 2,

166~13D 60,

MI

I ~ S,

89212 16,

2 .269 "6610 .ID5 821,013 1,M7 Aga 12.060 25 '

. 311

275 ~1139 113

""

7GS

'2' 12

.

1 , 133 787 137 .773 976.715 14.095

M ".11i , 213 351 18 7,2467

797, 141 772 613 :416 27,32D

14,575 41 337 .7115 11 .909 77 251,11 5 M, 1 22,9M 201154 4,049

215 055 26,071 in 89 3,193

325,075 24 .M M

59 4

.739

2

.

890,940 321:372 2.1111 .72 1 467, &A

377280 37 357 331 827 21

3 mi 376 746,~ 2.461,231

ill :~

098

9331438 173 :708 143 . 12.1"

1,298 .!m 79 M 1 1 '5 0 16.11"

386,745 1,212,513 49,621

1 :8,535126 326505 4514 .182 25:503

1 .483,163 187 .5DO 272,596 20 193 MAN 29':' 43252 22.513

68 :835 it 46:9947 13:1

1 684 .130 283497' 385:S20 M7.430

.6135

97314

~. A26

435 ISO - 707,750

205 678

118 .158 118,2158

308 :077 300,015'

217.901 CEO! 1,1194.1116

40053 2.529 m

1:137 1 at

304 12

6 635 2~3 1

, 855 (536) 2.207 54

1 - 789 2.968

2.69

4

61' ,

14

492 T6 3

17.826 1225' 7,654"

'76 11 2138

427

-

27, 3n

"' I

.Sis "

3886 714 6 7112 NO

9 778

C?29' 1 1 60

7.3,41 146

2~311 413 3 '16 7 .463

3 1

94 11! 755

IN

as,

37.617 I'm AS W

I NO ODO) 2,923

2.346 78 3357

51, (13) 911

8 608 398 2 .

2 140 4 230 7,293809

18 (a) 893

8,59 226 370

736 17

4, 94 5

298

222 2,

IF7~902 70 . 21,421 "'

"A" 1

.243

Z1,1"

4 909 209 '3 872

5,745 22 7 272

,3 0~353 :171 80 '4o 7

89 2 211

477 11 3 :243

1,295 29 1 1 93

18,477 w U.271

237 357

10,101 1~ 12,833

277 31 1 1%

072 - M,

315 3 5M

1,56 2 1 83

621

2 711

2 .55 50 2,276

1 023 24 1 .293

906 62

121

3009 9115

620 11D 554

7,895 ZING 215.327

It

192 281 n

631

0

1 209

2

4 .276 132 151,273 1708

, "A 75 50496

3576 Ol 82

393 1 1121

905 23 4,&13

AA .556 1,491 30.42 7

371 -

SO 378

340

402 6 49 7

5 518 24 3 852

AGA 5435

1 ~ 2' 22280 513

2,776 2 M2

263 1 1267

1 162 1,22 ; 12

.

9 7,112 1

6 707 31 2I .718 (131) 1~ 086

. me 171 A. 929

83 -

4&2

1

. 557 171 4,A47

- -

an .

265,397 206, 67M

8

Intention -reardeanne-

~a) Cwnnba . . . .. . . . 11,009,98,3 1.865360 116 NQ587 N&I 1,575 25482

4319 5 2,3 17 .135 311:11 126= n 2116 O N

" I=: : : : : : : ~ :

: 1 1 A

S

10 1 061 1 5:,6, 662 3:1 .953 14:567 007 2 214 13 7~57

2,025,M2 144458 27 209 3:3

M On. 74,291 .2" &123 fful 3,72 040 84.732 10,25M5 311

1) 4,486 NO 913000 3, ~! 3ZI :262904 65335 9,733 560 M:'A`

7,233064 1 687 2% 5 016 522 '08.704 20 6S2 613 399,298

owne w hiner,

Mthadher Wan, Written M=W. HCA. AIrW Rebeenento AN! RITA Ifteets am

"' What

.th" ., I

I Meant. wyethes hater Me Fed .PNI"Ag the ANe S,mws, Patient DMIMAny ant, Feebral "phai hunts, to $708 mlion,

AIN ,beboa, AnnocnMW . .1 N evorbrabom As IN U .S. Cobbehris Shwe, Custom does .0 Worde the town 01 the IUINI of Nfithans =ad her, MAS ftn ,

-n September INS berhas renthro rehnionshre,eb in SaM.M., 1988 Met Ahre .1 channfir'd by doinet before S'pternabe, 39. 19N I the AM of IN 1=1 year) For A-th,;

conowerafthn, w=,the Mea Merioneen! in It labor brull agree In the anabal harraintleorna, afferelang Me rannin annotereat nVothrialoor, tha thent 1. Me fi-I .A, .

* L--M

i

I

I

Taple 5 . - Number of internal revenue refunds issue d

.Ad In. -. (SIAN, leleareanned ~, II Me. . W 't.WM'A-.M.

Ififift 'Idinated In p~ms: Me A

bar -thern, - 0 thortaten .1 table .)

United Seentes. thal . .. . . . . . .. . . .

karth-Affieffl, Rahlone

Aug. . . . . . . . . .

6 Ma. . . . . .. . - :A,

IMbodyn . . .. . . . . ,~ I.el

But . . . . . .. . . See

atherhoon, . ~ . . . . (whrob.) .. . . . . .

Ii,oMMI . . . . . . . . . . Colleen..)

marabothen . . .-

Forithaboth : i"Ib)=I,i N

Pno,thence illree, lal.nd)

M'd--, ReMber

Baborrion,

N-,k . .

P1,11thelph,

M-,gb If

Rabbrorbi IAIGMI).,

WIIIIMM ~ : .. . . . .

sonotheent Reen; I . . . .. . . . . . .. . . . . . . .. . . . . .

Analin . . . . . . . . . (G-goil .

Bonang,A . . . . . . . . . . JAIANorlit

SAM C.In.

III, Labb,hitbi Is. in) G

INMM "ohn,

M-Wo"

jacnabbeen . .,(SeeM)N-I . .

LMII Ron, .

.. . . .. . . (ArWhan)

N-ne, ~ . .. . . . . .. . . .(Tenn.-)

R"'o

. . . .. .

Con.hriat, . I I ~ . . . . .. 1:1 le-~

CIANWAIt, . .. . . . .. (S

.

.1 .

Dev. . ~ . . .. .

been... I

partarabhoo . . .. . . . the V, to st rM A

Ifildened Rgion . .. . .

. . . .

nothedeen . . . . . .

"N"',

iSee Ict beam)

D. me"s on,A) . . . . . .

FaTo .(NorM Chnodr) . . . . .

HelNh-w

0-. - -

S, UII I

St Not

spongfireld . . . . . .

sameenreert R"iAn . . ..

. .

. . . . .

Aflonnoterene . . . . . .. . . pi~;

A- . . . . . . . . S. lot NI-) . . . .

=n, .

: ~ ~ : : : : :

See

b)

them. . . . .. . . . . . . . tGolorano)

HIMM, . . .. - ~ , . . . (See W) NAMn)

thoarnoba, City i111hI-I

San phnnoo, UM C~. . .;

w- -. . . . . . - I '

Vienne, Reg 0 A . .. . . . . .. . . .

AAeNAA,, . , , ~ . . . IAWb0) . . . . . . . .

For. . . . .

Hon.witt : : : : : .:1=i

Up"ZNnipnti .. . . . . . .. . (See 1.) W-)

. . . . 11 . . . Maradah .. . . . . .. . . .

I-ea Arither, . . . . . . . . . (Sea (A) bbhbr~) . . .. . .

PoMand . . . . .. .

S. ine'rel, - : :

sanf-cehob ASA.01-)

SanJbse

Sabina . : : : : : : ::

,tharbortherel . . . . . ..

Puerto Raw

ON, . . ~ .. . . . .. . . . . . . .

CAM, Maxefine- raboad; . . . . . . . . .. . . . . . ..

G- be aN - FICA t,radirts

us cumorn, semce

EanN1=IM,*rIAi~

ftione S unlessmahor . . . . . . . .

I-. an, anne, .1 aboner -

~a) Can't a

be N C) . Y.6,

(1) Peniontherna .. .

W) Te. . . . . . .

""":

102

to *N" I's

738Z

"I "I

1 . 552

,"'N

411,168

W .560

" "I 2, .0 I

31 52 811 0" "

2 .660 :082

2

052, 32'

5

240,460 985

IS 584

2:'153 224

1 211,711 1 1 '

l .,97546 : 9,

2.243029

757,

W

2.5024

698)10

750 AV

297.

7" ON

2 ".1132:7'~

3 .163.24

1 .88%056

1 .123,920

10 676,386

. '" " 24231

3 .040 :821

835639

190 ON

N2 :290

1SM .952

4886%

1 666-

1355,153

'e.955 :742

3.8 351

475 710

1 .855.512

2.247111V

,M:458

NO 262

W3 194

1.UW 957

460 473 757,452

12. 947 IN

176 '58

211

.52

385,

2,626.211 '2

372 69

2

1 00 062

: M 24

1971 962

1,659,587

530616

rm~woi

63272

233 M2

(U :493

05 .483)

9.204 412

1:0

"

5,072 995:5M

3,942,214 M

4,:136 409

N1 .517

Caribbean hidialdral

I.Ma .

nOw 79,M,1971

112:452 10,421,164

4 714 312 579

4"1

: 5"

21 .

3n

2 .126.646

14 In 2,

1M 303

9759 1

'V , ItsAM'

to MI 1 .262.41420

19.035 1 .212:1

3 ~702 "5 579

el,3 351 :583 .

93, 11.257,

A"A' 1,996 7"

22

3 025

14,676 2,579 a73

6 1.A36,

IS

:786 9

1,13119 .163 "

2 .310 230 894 121 .

M

15.Ug

. 243

17 .905 2,074

237

'A 1

249 .1 M

q82 1:7130 :21 81

17501 " 72

16 659 2,176 .395

, 3 7213 :907 20,21411

2 ADS 325

A 676326

'11,51 1 ,704 993

12.W 1,235,983

75.3,n IO'NI'm

12S~l 1.716,085

414

27256 3G65 am 10 ' 081 T7

. MI 1.mg:776

6056 I.Wa 8`6

3,001 n.61:11

93 4 IN 631

2:','H

195~ 1"

25 016 2 9M 355

0965 8w, 069

1 182,96D

4V4 452

13 .578 1 0' .5311Z

469 934

14 VA

10,697

910 679

105 T15 91121~461

5`4 all 39' 17 . 296 1 786 '32

2

26,D57 . M 211S1 :'519

1~2 :258

1 ola~ 33

1 3

2'

1.233 474

315 906

I' ~016 l.D58 AM

3550 451,. "' '

'91

It

n.,17 3

12,01 , JIN

2.13' 168090

2,717 257:809

3.%7 372 358

22 6V 2,572.276

2:814 35B

21 1 2 153 ":I .280698

'45 968 463

10,879 !~M~636 279 784

13.EK15

15.493 :590~014

15 01A 47 9"

3,1192 m$45

'5 4

:520

3.797 225. 25

(15 .483

JB5 483)

88 :36 8,0138.08

37 Ila

I3!.2'2 :0'34

28423 3

47 12' :639. 92

1 I 1

21,162 A 016., N' .DD7

56 .08 5,166.315

Erapkinnoral Nowthe GIN E.1'.

theare on,

M let (7

I

)

1 407 on 2582

= U

2,322 .354 9

:126

67 2 604

4Z 23 6,A)

62 .8"' T7

I

6, 112 33, 1373

98 .0 22 ftIS

28 .98 157 22

1

. 098

7 15 - 227

43Z 25, 7

1 .4"

69,799 55, 57 641 2,1.

139:1 49 3

.7

.161 23 'S.257

SO so

I T5

62,7" 323 30 2,4A5"

96 BS 495 34

4 .

67 2

63690 2112 ;7 2436

2 :059

in 21

1

AS 999

6 B96 32 287BN

428.205

1 .

L&I IN 17 1

58 726 152

20

2:"83

2

7

. NO Be 6 1 620

25 41

43 4 962

75

AA2

32 55 1,493

41.725 142 9 2.099

17,643 31 (1) 1:016

73761 448 35 2 w

16245

N

3 980

39

2

2

1

Z 38 126 2 2.312

A 5 13 I.w

n

797 70 1 61

43 .

575

M 1:631

62 .549 p ~'7 1. 8D9

67 217 21

2

. 366

N~SN

7 10 2.058

21,820 58 2

1

12

16325 40

7

NO .

. I IOU 27 13.624

5:114 21

109,209 358 31 2,852 - '38

17S:1 55 5 1,486

an 17 - 431

7,230 32 4 548

32,245

1

40 7 1 B82

11939 68 6 934

38:263 1 75 21

1

30:303 85 12 2,236 848

29 520 75 11 969

2"

. 297 1. 238 '50 14 .4 1

12, 69 40

N~ 297 266 211 6283 .300

4587

19

2

297

71 264 SO 3

31 ~ 56709 N 4

' .336

08

39 , 839 i59 20

1

64

25.

NO

57

30.6~14 132 R2

i2

'710

821 2

1 1

9

3

2

AGO 424 I'li a

2.313 116 16.80

6.267 417

1,:3' 39 -2 su

264 10 1 291

71 367 15 2~6% ,1:219 5

086 Q 3 92

80 117 59A 19

2.

532

25 319 191 12

1

. 932

3902 163 1 , 1

45J78 . 380

5 16

51, 20 2.376

'34 298 1

. 244

45,724 '57 is ",62

ZIM '30 4 549

10 :619 7 - 31

3 .166 1 23 4

294~406 1 .92

149203 772 N80 1 1 1764

:228

'12

3

Ui

,lon

78 554 1 .123 03 433 5

Ill IN 335 30 3 .0

94:086 330 29 A '"

159 .645 NS N 828 ,

CoLoon,ICAMAWN,

indanes 235 .19A "horres haroen to InKniales Me IIIIIIAMP S

2 to Than, 4 . AM,t It IM1,111 RMarele Rebooldr artanterho

3 CWNS Iefthe,15 -d 11 SIMInathe "I"M a are fih~ Y.

lqNhh,aA3,rIjb,omer~ ;efi,n1 70ria 11. 1.. i,reen.

,,r,ed SeMenote, 19M that-.. einobMij by M,hNl Nl,(e Septernber, W, IMOR (Me thin or the I) For atebornoto And

.mw .,. onoboalt . 1. 1 tar -AM In Met table 1,9 a9l,e - the -

.1 It a .11.eq In. Into. . . bralb . Nonention-bon AtIoneent I- Me 11-1 le-I

44- 11 . 45
Statistical lbbles Statistical ibbles

Table 6 . - Number of returns file d

I.-I Hed.. . .6 ifirthes, witivess hedeAdeal Fi xia ,

.. . .= w"'. W, Int, Iftemmi 01-d X-eed C-t Eili'de Gin

dw . leeffled,teel 1 . pideededees : ... . ~.. U. .. Fiddn .

. ~.wslflp i.... le,

. ~ ". - It Ovelinee, .1

..' A,

(2) (3) (41 (51 (5) M (11 (9)

Indeed t-. -1 . .. . . . . . . . I . . . .. .. . . . 1" .25 106,11113,05 M.4111,541 2.M 005 ISM= 1.1114 .470 3,U6 IN 52,364 102.559

RetHee . . . .. . . . . . .. . . . . .. . . . . . :'W 081 11.11141,31V Mi

. M7

4n."s 217.108 21

'2

I . :09, 667. 0.2n Igns

11 (d) I~ 733 768 999 M 117 'B' :141 4:1 Its X766 1? 1,255

13M

5

jeeme .) . ..

. . . . . 9801003 22 is 695 528 167 6,401 1:513 1 575

1~336 6 . 807,784 1.035 .170 119 405 63,521 U .219

'1~7 I I

B,.Mp : : : :: : : : : . . . See in, W-) 1

4

1 im, So 197

5

G 45 94 026,410 1,038 423 M945 7,752 11 03 W7 24 :14 2:5'04

.ff.ke . . . . . .. . . . .

. .(See id) 3 362~~1 .11 1,1111:71 6011852 53.554 16ne 031 53 721 2.747

t", ft-). . . . . sod, 2

2S

97 6D3 2,002 3,934 12

AtutIct'd . : : :. : : : : . :1Ce, IM,n) . .. . . . 3,130.2D5 1,642.6635' 634~986 6":" 27206 30.692 M.34 'M '74

i

116 DOS 1359 2.715

li'deh- . See 4 348,389 1,863 754 778 :00 142,965 T7.512 ~22 164:97 2298 3.695

95"GO6 531 :054 18117157, 124:143 4 408 a 17 2202 19641 271 S38

Rhod V M 460,995 147 . 768 080 5814 21 237 In

Idid.eddided, eeiie~ , I I 25,41N 541660 U.M.5112 4,962,967 46a R 154 .451 233 .812 '

.513 1

. 11112

"

a... . .. . . . . . .. . . 4

ti~ 75 1

:1 .21 775 672 105:121 33080 41,474 90,M186 1 "7 2XM

. 30

1

'201 :3' 366 938276 1 :3111 73:391 25~77 69946 199 991 2,316 3 30

1 58 434 - 232 5231 "

M

P.W. 1:~11 1.12 41 27939 1.512 1:%

1 1n 46 1 N 15818 S~ns 574 P 1 .233 .-gh . . . . . . . .. . . (See 11) MI-1 . . . . . . 32 72 14 66 421 57.437 2 7 4

Fe.- 4:657 551 592 .411 7775 430 60,664 24 '1 5 38,887 8627 1.~83 24

564 304 373 98.632 13,273 11 :433 1,323 14

"1 392

8=0011i. . . 134237 261.11135 " U 2 S

W

.M .066 MM27 IV 11.596 18,55,

AWI . . . .. . . . . . . 4:4,1,11', G . 121:11582 :171 to "1 596:,171 3 :21 1 33 3 13 31 865 4, :4 2 154

76 N, '511 ioli)

1

N-gea . . . . . . .. . . . (~-) . . .. . . . . . to (184 36 2.1 1, n Ieli 475 M

Od~ . . .. . . . . . .. . . . (S-i, C..h.) 1~324:315 1 ~108 OB4 331,173 19,519 436 1224

" =.* . . . . (b)W-). . . . S456

it

29 2 1.46~540 72 2 AM 31 .23 192.929 2,351 '

9

J, 'AM I'M at 909 733 193 65 21 .3 38 4'89' . 1,09 6013 86543 3 2,11317

J.-.0 . . . . I'M "l 'M') II , M :84"l 940524 218 .037 11,257 3750 172.M 27M 16 7

JI, Mw IS" it I .). . . . . . 5,rM,,Bl 3 065 :758 1'7~1 66 23:772 3

4

'36 1 , 363 2,s`76

Litue R. =i :611 846 901 9DB ' .27S 094 15GRS 311 13:7155 30,166

2 7

. . . . . . .. . . I 13 72 500,766 N w 14 14 32 6 011 1 .2n 11 .0 .13 1.175

N.CA61 . . . . . .. . . . J~..) 2180851:912560

:':'

W2 810 421,370 21 .016 7.863 20,702 73,617 495 1 .D57

r-W R. .. . . . . . .. . . . . . . .. . . . . .. . . . . . . 12605.164 13.229 .3112 3.M' 070 33B.5710 112 M 177 6U 410738 4.2S5

bt-) . . . . . 3.504 .7N 2.057 .695 612251 72. M ZI W N 458 54 238 no t

C-- See ie.) 4.WSM 2,700 .131 860 :684 70693 28 : 396 35

:

cl-we'd 160 42 V 745 897 2,716

ow. img. 6.755 9BO 3 j

.JW

24'

8G921 1 56

.1 135,371 1,15', 2 .64 1

. . . . .. . . . 213"M 730324 66606 4' 15485

.266 1.

250228 75 :431 740 850

ttee.u . 24:'G 1 4'." 425199 33522

2 .

034 2 fim .04 .7 1.135

(M . vew.)

1 .455 52

11 150 6`625 62750 .226005 206 363 14,378 4 .5212 10 .127 18910 216 47

. 821354 14.109,395 5 .1137.1410 444 759 1 Z34 84 491,145 6.573 15 . 606

Atwdee 565 BS2 293,658 110512 9:198 "T ' 793 5136

S. (C be~j . . . . . 6811.945 ;`3 46'

1 M

845 1 .275253 131891 73*2 63 G6 143 I .W 3 .321

JLI; I-) ' 2.308275 14198 :409 514 897 a014 9, 6 21,712 42 :3'22' 599 1203

NTO . . .. . . . . . . . .. .

. (N.h 555316 279,691 109J16

:o 3 1

.1 6 1~17 M 524

..We . . 335,309 126876

' 4

3,8'09137'2 2,118,002 731,486 7o U1'7 1 41 :'32 31

.T67 "858 17 US

094 M Z952

o.w . . j"111) 1:320 457 692,625 253 132 20782 1 079 13 27 :1 373 16

S, Messawi) 4 114 2.1M .345 B12,017 GUM 22 :11 32 :'278 14 587

1

st~ IM-a) .. . . . . . . 1040920 438 W .043 617.596 .01 8 D5Is no 34 .364 69,519 07 2.637

S . reateddl See 1) 2,272:1 1 1 267,460 M.M 35 052 17,031 29611 7" t.017

U.-Rini. . . . . .. . . . .. . . . . . . . .. . . . . . . 24

. . 13.

1 :03~1145 no RI 4.114Z.218 111.1" 131 723 111 U47 13.655

1611 :7114 28:7 'S 1~1 229

.

:1 '11"

fteie~ 1"=.' I 3.111,93's ZIM .629 4 5, 3 996

'2

.:"4 560 %5 431 20,704 4 2 .32311 62 .54639 2.55SM5

7

W 511 4 Chii,-. (AW 382,316 95 9 .352 1,479 56 8780 77 335

ftw 0

. .. . . . . . .

: : : : : . 1:'412 11 2,915,227 950518 73750 39 .153 498 1,100 :41 1.121 2 .

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

. 0) 2 1 Be,

n 450 1,458 .540 451~306 ME 13~57 39,250 390 683 689

He- . 3. 40

1

7:5957 1~666 102 MISS 862 20.02 36,379 70451 730 1 4

oidIt- at~ 2

31213

57 2Q.637 419':25B 29 854 to 569 25 .940 3 ;71

. . . . . . 2 01.an 1.4131

51 35 1 507

1 41 .131 30,831 S 4 748 1.302

See Uk. W.) . . . .

. .. . . . . . 1 .060.6n ni :7 143530 16IW 422 18068 24 2M 179 111

wel"e' (~-I) . . . .. . . . . . 2,039.757 1051,2V 429.426 28 754 .9t2 8 .553 18 947 M .M 575 1.185

IlAwdeH, Fidel . . . . . .. . . . . .. . . . . . .

. . . . . . . .. 32.425015 17,336,467 6,232,M M :7" 137,061 MIS, 5115,070 9 .957 '3 w

501:652 32 2U 42.211 1 741 605 64% 673 170 14

705629 376622 123.24 7,544 2 .359 111~ 278

. . . . . . . .. . . . . . . . . .. 9D9 M 56855 55,716 10,852 97Z 21,345 22130 879

Lagit,,e N~I . 4 3 75 ) 6~ 552 751 3 59 .288 1 .304.629 54 .476 1 :2,51 587 1 . 111 .889 969

1

w veges . 1".", 858,433 798 :073 3 19~ 18D

Angeles 887,738 1'2:SU686 308 N w 128,990 2,267

2 465

..(SN. W) ",ee) 3.1311'44' 1PS 1004

Pofte'd . . . . . . . . . . . . .iorme) 2 : 922 1 :~1 .11 .171 457:066 N,146 9,123 22330 12 .49 466

1 C66

3D1

S 429

."", See (I) 1)60~) . . .. . . 3 1167:8.33 7 85 9M 33960 0. 854 .289 51 . I .1Z2 1.445

S.,, , 2 .1.11 1 .372 :2"3'2 5770 IN 54,996 M .355 31594 42,13207 :421

S. =7. . .. . . . . .. (s". 1.; 4,2 031 2.3DO .655 B38 062 3 53.149 63.644 1 39 !:u's

3 114 Z042 .788 731 .249 14.stedue .. . . . . . .. . . . . .

. (ftdleewoe) . . . 21 41379 90, 4 ;.9w 68 .340 792 1.600

310 M242 ON 10 .304 19 .0,19 .57 271

P- F4.. . . . . . .. . . . . . .. . . . . ..

. . . . . . 3311 14 241 2

'

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

. . . . .. . 12 525 : 6 '37

1. 1 '286 18 .099963 33 22501 011H, . .. . . . . . . .. . . . . . . . . . . .. . . . . . . 751,SM16 131,205 1'3!1 3BB 17

424

11 99 b~Wft, a 23,313,356 1 552 4.590 W 2U 730 8 .355 201 :084 3 .096 8.750

M:

2 3"r

1", 191:156!5110 5511506 138 .788 49 .200 72338 29,095 3 .714 7.515

W '4 5 0663

1 :564

111 166 W3 V .217 80947 In 796 2 .734 4.338

(0) . . . . .. . . 14 .90or'91 7. .1133 2 .76 M 249 514 106 .724 128 W

4

16 127 103 1 "1

(1) .0 - I-"' 8 '77 . . .. 4.7M .Us 1,171 136 743:018 '43 :983 1 :698 3 07

11 ~~. . . .. . 1).112 M" 5 .. 1. 546 1315' 21 sJ72 .1 W.00 -79:81882 142.5774

'

4

g) . . ~ I . .. 12,204,935 6.75D .E)SE! 1 .845.649 157 .043 79 882 160.1w 243,30 31'15D 15.0816

Geed- cw..:

(213 ; cAj Fwm 1040, 1040A. INDEZ. 1 0401411, 1 NOSS-PR IN I DQC

F M 104DES

14

f

1`46

(6) Foat 1

(7) 1 .cItelesMFw- 1120,1120A. 112DL . 1120M . 1120S. 11210POL. 1120F. 112DH, 1120110, 112ORIC, 11MR. %120FSC Hnn 112OPC

18) (9, FlmV 706 W 706NA

. 709, Ji

Table 6 . - Continue d

1-1 -... nivite. ..d dim., state,

E-PI

eette-e...

I. in. - Me- 0 tedflee,, d b, .l (11)

U.ft.d Slide ., -1 . .. .

. U M M M.IS2

Nee,11,01113ftc Fle,... . . . .. .

. 3:MM 78.90

Albie~ . . .. . . . . . .. . (See (d) I ~

4

A.p. .

S2 13 263

9 N 3215

.(Maesaftedlst 732 311 17 U9

(See M .1 .~ 7.475 6:938

Buft* . . . . . . . . . .(See (d~ M I . . . 438010 9 322

B,ehol,e, ) . .. . . . .

. E)` 801 I~

He'H. I'C'o-vttufl 438

991 0

556

M.- is. fd) ~). . . . . . 111

-H) 155 21

:711 :304

009 2

Pr.de- hodetsle 130.747 2,192 62

INHO-Atiantic 11"in . . . . . . .. . . . . .

H N

647.858 14.023

. J, 1.020878 13

plelaftm ~'(SS:: I ;; t', .1 . . . . . 791.3N 16.401 M

J e.) . . . 429,229 9 113

. . . (v"-) . . . . .

. 678 17 11 064 W""eg"n (0.1-1 81134 1. SI5

R 01 .1 . . . .. . . 5.11311.011 62M

Aftete 7 " 8:

A-) 443S

S117

Se.h Ce .-, 368,247 4832

Nn UWI-1, is" to) W-) . 810,076 8 US

Z,th C n . 74B123 1

w Mlssvwppf~ . . . . . . . 26 267 ~~4'7D

Jackeowdle . .(Sftvb)b-j . . . . 791:,21

L .11 R.k M

N-11, .. . . . Pennesee)

5254 14 114

N. Od-e . . . . . . . .(~mwa)

17 ON 7.550

.33

. . . . .. ":

7 .43 5 .598

CTWI

3. 1

1

On.,%!j.... . . .. . . . . 456 .027 U

.743

Cleveland 62N63 42:8239

.. . . . . . jeheI.) . . . . . .

. 926845 15 978

Iw-"`

"1") 544

085 11

LO-11e uCky) .. . . . . . .

. 36864

5

405 st

V

2 ~: : : : :"'

rg-) . . . . 171.5301 3056

111d . .. . . . . . . . . . . . . ..

. 31717.517 80357

At ~~'~'-(SouthDe-) 97,598 2 :142

ce" 884560 1

.IJ.'n':

III W6

1~ :'423

Zo

(W.M Dekm) 98 :219 2,6137

(M.... ; .. . . . . . ..

. 1 23 M

2 .4fi(i

556 1 :491

. . . . .. . 213:',5'6 11 396

hi

. . . . . . .. . 587 737 12 .

S ftw Zee'..) . . . . . .

. 113:3113

12 413

,.I,n,,,, e . . . . (See (C) be-) 320

12

.I_ 6 .870 3D6

R""' 3

.651.1130 5'

Ate :' .;-- ~N .Me 160879

A-n . . ., :~ : : : :S. (w 'W".) . . . .. . 555527

8486

Chetenne : . . . . . . . .

. . .(WM.eng) . . . . . .. . . 68 509 523

830J10 1220

,

C.e

0-. . . . . . . . . . .-do) . . . . - M429 342 " 111

15. 191 n-) 423 428 5

0 a w IV I waho-I 348.063

ft.

U1,e y

.

. '~744

Mah')* Seft C~ 3

171,173

"529 2

.513

'ete.

313 67 6

.362

.-Riegel . . . .. . . . . .. . . . . . .. . . . . . .. . . . . 4 .593Vq Is V6

Ant-ge . , ~ ~ . . . (ete.)- 62.752 1:359

G,.. . . . . . .. . . .. 1 1.870

H.ofi, ~ . . . . . . . . I=: : : 1"11,69 1.948

Ug ne N,p .1 (See (e) oe~) 860451 11 .595 W'A

~-g--

.

. 116039 1,528

. . . . .. : ls.'4') 'O~ ; M3,152 '3:2

P..d . . . . . . .. . . (0,Ig 5, .i . . . . . .. . . 350.935 6 'Il

. . . . ., .( ,(~)Ied.) .. . . S39078 9.207 Sm F-.. . . . .. . . ($,. (.I i,ee.) .. . . . . 375327

5. . . . .. . . . . (See le) nel.) 6M:959 io!'O

Se.11 . . .. . . . . .. . . (Weatentil.1 562.422

10271

222

201371 M

P- kc, 178,676 120

oft, , . .

. . . . 22,695 589

Ieb~ Uhtrn,I . . . . .

. 3,2W.%7 182:1 7 Home . . . . . . . .

. 1.609346

1

(c,

Jh- . ~ , , . .

. 1.204~872 24,M3

Idl N"

"rk

2.273 6M 41 .

907

(el Oho :082 390 2 '13'

~') P. 1 220:623 2'1 .7

g) , 1,809,765 26,28 9

:11, FD111 M . 1401`11~ 91 1 . 941 PH end SS, 941E .W. 942PR, N3. %43PR end SS, CT.1 1. 1 D42

.10. '_ 9W, 99DPF. INKIT, M, 5227 end! 4720,

(12) 1.11 1 Fl~l 1111,55001, 55DDEZ. .1 M SM

e 'o 720 30.2290-11C .

: :~.1119IM1 _ .1120~,~2688480,70WI~~IW A

41M.NINM .CT2 .WML .1042.11MOISC,11201CDtM .1120FSCaMS404

EHIPIM .

pw.,

112 1

1,1119'"s

242.M

4:

64

38o

Q.w

4722.709

501

2

28:'0' 25a

71 MI

5,97 0

.4"

49 I

.1511

60 60' 48,

21 M109

35,

"3 .812948

. M

33 :911

13 193,380

471 :11

3 659

~6~379 1123

21 :200

200, 21 865

, 231

574

6'4' :'7 251

30 .439

14 :1

S K6

233 .218

G, ~6M, 12'

.5711

MI19

7,066

. "5

16,094

M 411

51,615

26.534

1115,563

6.151

19 79D

2,531

25181'

":' 6

21,803

391 .11113

1 02 6

037

lo.916

78:685

6 323

9o556

22:562

".927

4o,496

52,769

34 .592

1166 755

1,11 1

307,433

83 .575

124~959

52 .09D

B4 :095

76 W5

$7 .238

9511 .1711

7 ~223

984

14628

3 224

10 714

1' S 727

2.961

106.BDO

15.063

26,751

26,791

19,377

"2:6'9"7

159.535

587

10,181 '84

13.916

22.766

13 198

20:253

14.087

18.753

17.111

109 M

11 :072

11138

~ii 570

26.204

11~I32 a 1

7

191 .11112

7,292

21 :476

to 360

a 069 8

25 .372..

21 382

23 :W9

41 .934

14,213

132 .nB

6 .an

17,958

4 13

32 :6351

;2

3 :1 1

"I

16,M

8,455

14

:451

145 .3316 RB

2,570

8 B65

1,789

1' 6 148

1'7:.n1"

18,35, 520

19.993

31519

Mgo2

3892

74,36e

34,169

ISMS

49,676

3a46.310

168

0.360

UPPI-iddel

10.5Z3 .211

17,2511

266,175

MISS

130 "'

26 9"

176 M

330 M

57 :6615

37 .37 1

1 231013

233 :024

'Do 235 662 :436

1 0739

234 52

27 , 005

1 .11,01.3511

"M

97

313704

2,9 992

72.053

us 966

87 213

150M

1 53 o . 17

n

133:264

182 ~439 5

n6m

148096

B8. 32

36 147

M M

21 :313

29316

6607

1 413

2'7 1

125.983

113 " "A

164 58"2.7'7

4

1,755 7"

W&M

274 511

22 US

421,272

192,078

275 M

0 32

75 :467

Often

101,253

2.117JU

49801

35 503

4246828 .Ml

56842

1 17 1.

150 : 07

269,500

115~7212 267

52

238 038

in at

3:5403

133.067

1,573 847

733341

351,190

845 715

319:203

342 WO

971,271

Me.

IN.

115)

22

1

2

.

2V

"222

235

10

16

27

231

50

55

18

1 9

3'37612

10

15

150

37

262

17

89

2131

5112

1S2

12

13

56

217

151

63

'05

71

I

169

5

3

7

ii,

2

3

;7

3

1 .162

5

150 215

506

3

46- :r 47
Statistical Ibbles

Table 7 . Returns filed, examination coverage and results (1988)

wdhld. .W, now IM,ni'COD M'sol 5U.3z4 In'sB2 1.00.807

INCA, TMI .- $10 OW

No 1040A, IN oooo, $10,000

M SIO 000 ~ 925AD. .-M 211. :1 IOD 2407 N 4D6 2D.725 3~1 :1 06,

TPI M inlit, S25,00). wooon 04000 32243 69875 23311 1 2 421 1 25

TPI 625"WOOD - M .ODO 24,951,000 60:198 186:1. 36:328 30, 6 1 70 21

Tot $0,000 ,oo 10,177,000 106.266 86,125 ".089 236,48 D

12

2

SchedWo C-TGM - S25 .0110 1,931,000 1 :It 1~772 28076 1.45

SdW .W G.TGR $25 ODO ~ $100 OOD 1 :211 1 31 8,669 928 5 21 411 . 2.12

Sdoodule C40 $100,000 W o- 16:000 39.28a got 2,970 ~059 420

Sched to FJGR ~ 125.001) 241.000 904 1 M 183 1

1 6

:904 D 78

S.NWW F40 $25,000 ~ 31M ODD 443000 49 57 1224 .

Sd,t%lu ~TGRSIDD,ODD"~ 242:000 5:2067 Oil M 6M 2,9745

FW." ZANION

C.Po"Whoo, Ow

hooioi . otoo"od 249,000

Uod," S50.000, 855.000

S50,000 itoo. $100,000 409.000

SIOO .ODD "aMAOD 564'OW

MODD -M.ODO 295.000

UWADO Wid. 31 W 2DD,DDD

$1 " ioooo 95 oil 195~001)

$5 . - S10 trot 211.00D

$10 rot - S50N1 30.00D

SM ol~SlOD ool 6,300

$100 oil oooo, SM Mp 4.700

$250 roI - - 4.500

I .. 112DF 17,000

&..n bow.- W.=

For. tt2G DISC 3.=

Estibe . tood 55AN

G- toltdo - SI oW 37,000

Grooo; otlout. $1 . - $5.1 17,000

G_ otSo. $5 w -1 1,500

Gift 104,000

Ew. M"

ww" win 4 .264

NoteTw: W3 onzy not ~ on to rwldmg.

gionnovtiocoRCy

M7 tod"Not, i,ioi*IiI looil --tip

20 :195 ow 10,224

10 05(tODD 8,269

4.201

15'M 15,M 0.23

1.706

4,088

3 .390

4 .920

2,396

2,229

5,049

2 .124

4 .81,

1 .969

2,050

2 .860

432

0'"1

1 .116

12 .525

6,325

5,195

I .OD5

1,510

F7W-7-

IE

so

48

35943 91350

~,:P"2 6:091 35.&V

I- coLdo ~ VII, oft 111 .212.766 wag 5U.324 175,15582 1,142.874

A,,`i1Ioi 564.767

1 .93

045

0,35

2.32

4.201 0.18

311.0111 1.33

1 .706 00

4,098 047

3,390 0.63

4,2W 057

2,396 081

2.229 1.1 1

5.D49 2.50

2.124 7.59

4.941 161 1

1 .969 31.25

2.058 4119

2,868 073

432 2,54

&.US 0.92

1 .115 SIM

i2AM 22.57

6,325 17.09

5,195 30.56

I .OD5 67.00

1.510 1.45

I.M

361960 3.811

U .195.000 n3i, 1.241 24.552 0.09

An 19.52

Table 7. - Continued

Rflitoommuinihid Wilthoul W Rod piiood0o

(. P

S~. St

; -pii w it N~p

.." M - W

~ .

pm it 11-T.. .- fti N= ioolft~. ww

3,410 1,156 737 5.343 9.7511 2.120 ..195 1. IS

163 5. 158 375 1 2p 4.M2 14

4 74 5:,778 i:025 705 49 20 ,oo 10'4OA : 1,18:02

48 1'OD7 521 122 TPI $10,001) -le, 125 000, VIIM

87 15 4

47' 1,41

65 68 1 1 OD 1 ~622 71 SIDtiiD tuoler S25.ODD, contplio

207 272 58 53 2.505 59 609 16 13 5 M S25 .0DO ,oo . SM 000

1.782 455 2.673 16,770 5,277 9,890 12 1 8

55 26 63 53.6m 2:135 678 S~Ao C4611 ~ $25 .030

156 63 220 9 3 1 14

S"

: i01 12 C.TGR S25ADO - SIOD ODO

844 112 41 21 996 :'"479 72 12,61933 13,7534 12 16 Rhedtiie C-TGA SIDOGDO W

2 1 3 2:1 689 763 22 26

01 it 2 7 1 M

1 S~" Schedth ~TGA inO S25,ODO

TGR $25,000~

6 3 72 11 .1ni

"926 22 F $10D.000

0 M9 12.173 21 Scloodul . ~TGR SIDO.OM " -

1911 In 47.M 15 FW..kM

11,675 11,FN 306.624 17 1 1-. ww

ISO 15D B8.173 14 AssIts . WW

71 71 17.466 27 UoderMWO

27 27 7.981 27 SW OM S100 000

43 43 8.750

32 32 13.328

59 59 25.3D7

320 32D 63,293 1. $1.1 -er $5 no t

217 217 102,027

41

M 2M 103.080

601

9.302 9.302 3.243,516

189 159 437,277 13 F_ Iw

156 156 17,661

0111 "1 71,126

1. 1" 22.780

290 29D 55.8,15 9 G- - SI. 65 M1

456 4% 454.17 1

241 241 159,4n

IBM tI66 737 18,504 36,176 2,190 4.19 5

too 190 5,151

283 1 2114 5.711 252

01

750 750

1.060 1.341 .933 11

393.9711 12

5- n-ge We by Mwaitoi~. S.-ce - 19 -.-op.

49

Statistical 1~ibles

hidividiwids, Uni t

IN 650,000 .no -

is IS

26 $100 ODO SM.000

21 6250ADO M.000

20 SSWODDuoc . $1 i t

$5 ft We, $10 toi l

45, 95.276 10 SIO too - SM 'M

M rod tonow $100 n o

60, M2.123 6 SIM rot - $25D ant

2 $250.--

n 8.0 bwIS I- linOISC

Eiihimi . now

10 G-. estat. 111 .1

G- -, $5 - -

17 Gin

7 E

Iicoo,o' W . I. gm . W ,

.O.

111 . "

IAn Serwwo 'Itooi, conKom
Statistical Tbbles

Table 8. - Returns filed, examination coverage and results (1987 )

III M, und Sto'030 I 904 :9DO

No, 1040A, M unce, S10.000 9,93, 1 00 0

$25DW sentok 21285600 25068 85 111 24 181 imil 064

TPI I O M VoUS Will under W C000 taide,S2SMD, -1, 9,111 R373 28 691

000 24,5811111 75.890 231240 5 343:885 110

TPI S5DODO and mr 10 W9,100

Star uNC-TGW .W,rS25000 71 14 111 2 N'l 1,41

':M0, 21 211' .9049 42746 2

.01 Schedule C-TGR 925.000 under S100 ODD

Sconduee C-TGA PROM and 000 32:34337 11 , 150

2.

635 46:222 3 86

Steel eWRuhhde,$25DM 240000 751 31 12 2.182

436:500 '

.il

Scene '~249 731 4.915 '1 "13 le f4GR I25DDO inch,31DODIOD 35 1

Schedule PDA $100 .000 am onar 238600 3,2D5 1 1155 720 5,581 234

FlahaddaIr 2.276,11111 0

cartearrified .WW LK7,3011 U.607 ",697 1.9

A-.0 nethen. 201,900

Undre $50 00 823,700

SSODDO underPOODDO 39D.700

$100 000 under9250,000 535.600

S250,000 under $51M.000 329AM

$500,000 under $1 onil 223,000

$1 on, untan 95 red, 218,200

$5 .1 W. $10 hal 32.200

$10 one unce, 150 old 35,300

ISO ft and. $100 .1 7,900

SIM . eidde, am .1 5500

$250 . 5.400

~rn 112DF 19,000

Sheaft beat- 812.DM

1- 1122DISC 1.073

Erdade. radial 0,600

G--a unde, S1 nor 51.700

Grood, cout. It that under IS .1 14,600

anau; thood. as . and 1,3M

am COL3110

Erclaa 1.835,5011

wrawal anam 10.300

Sandicia hande"

I add due 1, Note loud, ora an Zy ci~ a roundue

,a

Radhad R=. Swe"'.

Cy im arnmena,

1 0011

8711 1 :

95403 95,6S3 33,379 224.435

1.713.6100 Igam 19,769 1.1 5

1,91 6

4,24 9

3.51 3

4,81 5

2.762

2,777

6,596

2.623

5,971

2.7115

2,91 0

3'.5

335

0,072

1.252

I5,It7

8,75,

5 .549

017

1 .649

34,966

1,555

hatheate. 11

50

Rear ., L-houred

41 053

'245 :629

ii~73(i 1115924

5 632 42.13211 042

2JI6 4,371

80,3119

pecrool

load cone"all

224

5,= 0.22

1,916 0.95

4.2ag 0.52

3.513 0.90

4,815 0.90

2,762 S` 1

2,M 1 .25

6.5% 302

2,623 8.15

5,971 1692

2,785 35.71

2 .9m 52.94

1.5 63 DO

335 1.76

2,072 1.12

1 .352 16.75

15,1 7 zzis

8,751 16,0

5 .549 3501

817 62,85

1,66 1.65

'_~ and"he am 9m. 1 ., 109,556,873 414 .267 610,439 181 .251 1,205.957 1.10

Sal 3.11

27.812.= 0.219 tan "'aw QA7

11

42..

Table 8. -Continued

thereentemeaded (,d'armhui U, ad timat

h,5u.

.)

l ..it I.o,- Deal R= not

3 .U5 I.M 14 519111 ILM Mff? am 12 1 .

ig~ Sa 17a 1~1 1~1~11

0 2

25 8 82 56, 033

.361 1 66 16 14 TI,$10 WO unter S25 000 in", '011

69 '750 16 '6'1 2,362 5 64 15 13 1PI $13DOO under S25,01M, connPle,

236 301 4 58(1 3 107 1,2W 490 1 3 TPI 121 110 ,, 1-11010

9 '

2 5V7 12 d

1 9~ 556 402 289D 20

25

5

:814 1,746

am cred. Ton 350,000 and tner

529 13 3 1,TGRunit , 52SMO '6

63 62 9

6

147

9

1 243 7,277 3.380 1 Schedule C.TGR S25.000 Inief SIM WO

3 1 5

89 12 I'M n 80 15 5 12 is Schedule C TGR SIDD,000 a. M,

348

715 1

1 4

lI '2 .195 24a 26 Schadde Scincou'll F-TGR . .or 3259W

3 0 4 436 1,150 569 F-TGR 125,030 under SIDOMO

8 13 247 70,391 4.766 18.236 14 20 SIrecult ~TGP $100 000 and ther

78 15,425 13 FWaN.V

10.576 10.576 236,613 14 carmanooo'. how

208 208 108,439 13 Adun,s .1 restated

11"7

2

31 31 7.219 21 Under ISO 000

40 4 11,428 20 SWDOD under $100 000

73 $100000

'33 9 48 7 . 9250.000 1. I'MADO

U

64

23 138 16M 000 - $1 nul

2U 26`1 40092 11 11 unhic, 15 11

16B

'68 63 91

12

1,

.1 ..In $to .1

477 477 71,

~1' 315 113,Dl 7 SSO hol unct, SIM W

17' 570 195 73

1

159

a 172 2.372 .095

147 147 Q8 9V

963 63.697

270 278 50172

-ii .. ad

darl par

657 35

Statistical 'Pables

lethi.Ift. krual

;61 11 OA11 A. 111 111, 11110

040A. TPI under $10,001)

is Partnership

SIO . unde,SSO out

SIM .1 under U50 I

U50 . and -1

Form 112DF

Shell Whom inaphatent's

29 1" 1120 DISC

Estate. Mi

159 18.121 9 amat c.am under St hou

G= atcau, It nhi unther IS Intl

526 Sa 613.718 7 Gn- hadan, S5.1 and -1

227 135.913 14 am

15,735 1286 710 17,761 371U 2,107 13 14 In.-, estar, and 01 . uddt ~

159 159 07. to EIAI ,

350 1 350 7.111) 529 20 Ernmentreal 1

.010 6 096 101.123 2.156 2D 1111,41all Prad o

477 047

So-e on charge d- han -.11 So-I t1rac, --on, -In. In 14 -Ina 11-hathil l

'B'w 0

51
01 n ,

!~Ptog ~ . p -------- A PPIP& ZM, i, gng t V, ~~t! !8 8 !, - _U

mw-~tgn

. , , ma - - - , , - . . 0005

111111119111 MIN to

I A ra t

111911~_rlll llzllk~t

.

-3w

v a

R~~1911~111 1111111r,1111

trm I I I I M

a

~a 1 IWOMITY9k 11pigm- Niffiff .11-81 - .

. . . . . . . . .

. P

a a a a

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

s3m Ste N-- - W.- a --i-eng-m MMtI

AW~I:

snvt

N

If

R

H

a 1

,is
Statistical M)bles Statistical 7[bbles

Table IOA . - InforMation returns and other correction programs

Asheldia" Us seed

send'. P-M.

cafflact, On collil i

Unce, oce- bectignam . . . . .. . . . . . .. . . . . .. 3,800 OW $1,01571

oft r-. ona; is one . .. . . . . . .. . . . . . 105 000

1287

2,242,DDO $1.2011

On . . . .. . . . . I . . . . . .. . . . . . .. . . . 463.000 Z2

MI notion

of

theal cotal is recitalist on Table Son si

Table 11 . - Returns examined by examination divisions

197 1913

AsIdebool Tax oninexced . . . .. . . . . . . .. . . . . .. . . . . .. . . . . .. . . . . . .. . . . . . . . . .. . . . .. . . . 917,034 861,545

No onesposecol Refunds procconeds .. . . . . . . .. . . . . . . .. . . . 90:58,11 289460

: : : :~ : : 20 M 54,221

. . . . . . . . . . .. . . . . .. . . . . .. . . . . . .. . . . .. . . . . .. . . .. . . . . 295 .6n 1,205,226

clessatoo, of . innexed

Ned ancessed! . . .. . . . . 1 155 131 1,091~436

"'i

: : : :~ : :: : :, :: : 89 ME 93.295

ftaxi .,Zrs t cestor, . .. . . . . . : . .. . . . . . . . . .. . . . . . . . . . .. . . . 1 ~48 643 30

Tocal . . . . . . . .. . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . .. .. . . . . . . . . . . . . . . . . . 295:622 1 20522: 256

Table 12 . - Examinations resulting in refunds (excluding claims for refunds )

N... its (in I-- do dodini f

197 Im 1907 19111

ond,W . . . . .. . . . . . . .. . . . . . .. . . . .. . . . . .. . . . . .. . . . . . . .. . . .. . . . . . .. . . . 5d9V 47,336 In .576 152 ON

877 Ble 9.9131 12.676

Estate 2,335 106 52

3 47 3,15) 387,831 325 V4

aft 15 3'

.27 55,393

1 :14

m 2.11]!5 T2 82,w 8 5N

543 mo ' 2~

m

sell . . . . . . . .. . . . . .. . . . . . . .. . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. U .M2 55.1111 saii'm 11,35.039

Table 13. - Results of collection activity (in Ihousands )

ballares 11fdonneand -01

T~ didence- -- ieW

Opi . . . . .. . . . . . .. . . . . ..

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

calsoned

1 . N.. . 0 .-M, nexclison" . . ... ) . . . .. . . . . . . . . . . .. .. . . . .. .

aftenew of . .. -coons ~ ~ . . . . . . . . . . : . . . . . . ..

lboance 0 assessed W . pandanyond "fennot . . .. . .

. .

. .

. . . . . .

losoances' . . . .. . . . . .. . . . . . . .. . . . .

Confused ons . .. . . . . . . .. . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. .. . . .. . . . . . .. . . . . . . . . . .. . . . . .. . . .

Tabbing '-day O'consons) bi I . . .. . . . . . .. I . . . .. . . . . . .

Ancestor ot in,. . . ons . . . .. . . . . .. . . . . .. . . . . . .. . . .. . . . . . . . . . .

R~ cando lessed . . . . . .. . . . . .. . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . .. . .

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

lether, in .. . sese onictseasal . .. . . . . . .. . . . . . .. . .

isexcence- ea"

Notoc, of West 1. Ifen fided . . .. . . . . .. . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . .. . . . . . .. . . . . .. . . . . . .. . . . .

Noncoof " - .- insist deny I .. . . . .

Sexcesses .1 Inclo" coace . . . . .. . . . . .. . . . . .. . . . . . . . . .. . . . . . . . .. . . . : . . . . . . .. . . . . .. . . . . .

M7 less

S 6.,121,4M S 6.428495

301 3

:~31

1~ 938 ' 7f 2

631 2,617

2,322 2.n6

'1 40,

S14,2r.991 $17.473,574

1~909

540 1 :7,20

1,055 1.271

39, 843

14 14

47 43

7

7

837 V8

2 .056 2.153

20 1 .

'Th lW7t~rM~~Mi&~K.-,,,M~l.b, .-~~e~2DO,ODOdntoftNMM~vF,M(NMFI~,n

noxont,"nonedoeff,cesin,fol

I manded . becones, -A -now onedood .

54

. on NMF se

I

i

I

Table 14 . - Civil penalties assessed and abated (dollars in 1housands )

Assassinates; Abstinence;

Notatte, Anessed N.rn_b.AIbAt

leele"hosel . . . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . .. .

Deftnou . . . . . I .. . . . . . .. . . . . .. . . . . . . . . 1.070495 700,734 185096 131,045

E.1- de tax . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . 3,114 574 .0,028 120,585 57810

~,W-lay ~ . . . . . . .. . . . . . .. . . . . .. . . . . . . . 7564W 521,4M 1~511 .594 Mr5'3

Bad -1 ~ . .. . . . . . .. . . . . . . .. . . . . .. . . . . . . .. 242 518 3.360 10,812 571

F-d ~ . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . . . . 9.304 141 .407 871 .413 Neddg u , .. . . . . .. . . . . . . .. . . . . .. . . . . . 1jr.w 353A76 45 .239 52,336 01.11 ~ . . . .. . . . . .. . . . . . . . .. . . . . . .. . . 161 .148 MOM MEW 32 .027

ce, Total . . . .. . . . . .. . . . . .. . . . . . . . .. . . . . . .. . 14 .090 .1101, 2.ng,3" 1 .111,15,1105 371 .715

Paral . .. . . . . .. . . . . . .. . . . . . . . .. . . . . . .. .

Delod- _ . . .. . . . . . . . .. . . . . . .. . . . . . .. . 152.190 498,350 45803 490,8119

E.Malld . . . . . .. . . . . . . . .. . . . . . .. . . . . ..

. N3 027 3V,143 16,936 263 .030

z, 3

390,790 2P,ODB 126 .2 249,943

.089 "1 367

a2,17 57 8 4N2

3,3D4 167 .886

colic r . . . . . 913 '00 74 41 070

Isted . . .. . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . 1143,11411 1,221,833 219,846 1 .018 .120 Mple,,nalf . . . . . .. . . . . . . .. . . . . .. . . . . . . .. . . .

Usinig

Fadwe 4

.- . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . 2,267.n3 764670 375,181 272.0112

.6110 681 368,485 1135,546 136.258 FMdend=,x;ioi: : : 3,545691 2.612 .727 726.335 1,206,943

Ese c sick .. . . . . .. . . . .. .. . . . . .. . . . . . .. . . . . 113,2115 2,684 4,457 216

Fire. 3 70s 2~116 8 19

377 3 Taled 92 1,320 1,577

3

3,7..M 1 .142~81,11 1,617.015

Deln,_ .. . . . . . . .. . . 149,131 4D 430 22.251 13.993 daily d.-efq . . . . . . . . .. . . . . .. . . .

. . . . . . 40,713 57

fatior .

.703 30,2. 52,363

We U

235,D42 20 .799 50.131 12,735 I . . . . .. . . . . W.020 75 .132 9,422 40677

No n,ck . . . . . .. . . . . .. 4.186 121 3`9 79

F-d . . .. . . . . .. . . . . . . . 887 10,114 206 211

0.. . . .. . . . . .. . . . . . .. . . . . . . . .. . . . . I. .. . . . . 205 3,107 44 1 .3114

101tal .. . . . . .. . . . . . .. . . . . . .. . . . . .. N . . . . . 480,164 207,706 112.647 121,472

Extent, seed Gift . . .. . . . . . .. . . . . .. . . . . . . .. . . . . . .

DeMaiency

Faso ed 1

. . .. . . . . . .. . . . . . .. . . . . . . .. . 1. 47221 2,411 39.W5

BW 25130 9 10 20.57

. . . . .. . . . . . 203 112 34 4

71

f-d . . . . .. . .

rh,ghe .- I . . .. . .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

. N X17

. . . . . . . .. 10 273 N

I 51 62

1141i

, * 26,f 403 72 38 0

All Oftles", . . . . .. . . . . . . .. . . . . .

. 15,655 74.676 7,433 10,11241

. . . . . . . . . .. . . . . .. . . . . . M 676 509405 112,635 475,935

Feele"' to pay .. . . . . . . .. . . . . .. . . . . .. . . . . .

. . 1.857 13,5fl 47,582 8,802

Bad 0&0, . . . .. . . . . . . .. . . . .. . . . . . . .. . . . . . .. 2,8112 161 198 70

N.fingtonc. .. .. . . . . . .. . . . . . .. . . . . . .. . . . . ..

. 79 479 24 232

alocan' ent"neethor,. . . .. . . . . .. . . . . . .. . . . . ..

. 1D.807 35.702 5,701 19 .4 Onner .. '1 3

feel

.,.14 525 14 5,

. .. . . . . . .

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

. ","I M,11113 1611 .144 54114,112.6

. :1:11 2 We . .1 'Wil leesseel 26.,.326 2

UP 1

.171,652

1114111 3,562 .11127 4 .W,W4

None: Mh line e.cent- of ectonelld,tax. 1. 0ab=nf, antepl, is y tax ,a,,

I thid . UAde.yer4en fi-.n

rAnnieffe, lade=;

:4

"" no_

.. false ,

Wines _ 20, ~ am 990T.

t 1 .1 .For- 9410 941, 942. N3 and CT-1 Won Fc, W 5227,190PF . M ,

Inci ::

='X tend, 46M. ~ 11, 11C . 72D and 730.

aM,MWW,,i crenne,tacc.. . t fne .

Inclobill oneaftefe esessette once, Me Tax Eaton, and Fiscal Respeonsiti AM of 1982. the Tax i Ad of 1984 and "Tax Pzfonn Act of 1986

Table 15, - Appeals workloa d

not before the tax court (nonclocketed)

Nexcens, .1 -1

IM

flactilrem! .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . .. . . . . . .. . . . . .. . . . . . .. . . . . ..

. 60,199

Rod W . . .. . . . . . . .. . . . . . . . . . . .. . . . . . . . .. .

. . . . . . . . . .. . . . . . .. . . . . . .. . . . . . .. L . . . .. . . . . I ~ - . . . . . . .. . . . . . . 1 39.738 Tax MoM . . . .. . . . . . .. . . . . .. . . . . . . . . . . . .. .. . . . . . . . . . . .. . . . . . .. . . - ~ " . 4 . . . .. . . . . .. . . . . .. . . . . .. . . . . . .. . . . . . .. 20,161

Oft-d 0 be "resonsext . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . 45,41 1

. . . . . . . . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . .. L .. . . . . . .. . . . . .. . . . . . .. . . . . .. . 29.20 1

Diseases 0 as tonexpeneadt . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . .

"

140

2,B08

2,765

43

57,354 17

36,W2

N.422

19,IN

34649

180

Q37

2 .H 7

11 0

Aa

-Uw

.r

.ev

m1 .m

-IhM,rfgwIbxdtb-g8che.rl,YU, ~ml

.w~sl~d,h,mm-m~wM~WYMU,M,~M,M, -el, froften, hon,

asnoseco,sed,sibodocionecostants ~,- W Mes, no ~ finite .suchcacassixcb oo,exonefl-f-'s"""Ot"n"'I'lla agree t rate V=ed of 88 . oxi is,~xcd xsxxoxx~nn , JM7,. been onxiseenc _

.os (10 756) a. dosoxce" J5,4751 at Mr

:n 'Ad istaZes

e cornabarabody W data

o"a"c"Inno . o'gonnalson 11.1 .

55

N.-

1,685.399

2,W3.91111

231,706

11.433

1 Tel

146,640

13,"5.003

lD6,387

746,091

264.348

470

3 137

839

624.002

1 .092.112

3,845,135

2,819.3%

108,828

2.1157 696

B,sl

126,880

"A"'

Is, 911

403! 1

837

681

16 1

367's][I

3 :15

I1697

29

192

am

96041

97.275

2,694

55

5,106

126

2111,297

112,05,

23,11126.306

No Possaftess

Anneved

569.6119

302 218

467,925

2,7ag

96,994

301,110

196,9116

2.01?.662

7,511

t14,11

3

27.065

73~829 121

.:034

37010

383,713

492.05

232.227

1,405,7184

2.468

2, :I

815

2.137.M

26.437

5,340

11,I)i

34,755

42

9.873

f~723

U,M

7 :3BG

475 9

2 65

27.5

1 .023

13 .752

33,470

4,711411

217

16219

371

55.107

1,41111.16D

ON2.01115
Statistical lbble

5

Table 16.- Appeals workloa

d

petitioned to the tax court (docketed)

N-.0 -1

"17 "U

R laad . . .. . . . . .. . . . . .. . . . . .. . . . 40,491 T1 .29

8

= .

22 :05 21 . 5a

Bract. . . . .. . . . . . .. . . . . . - . . . . .. . . . . . .. . . . . .. . . . . . . 17806 B 5"

1110-ad -1 by Waaccaloo .. . . . . . .. . . . . .. . . . . . I . . . . . .. . . . . .. . . . .. . . . . .. . . . . . * . . . . .. * . . . . ..

31,412 WD0

5 : . . .. . . . 17. 21,662

Rogow. . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. 3

.553 14,343

1.0.. . . . . . .. . . . . . . . . . . . I .

Olipacall al. ."olaw . .. . . . . . . .. . . . .. . . . . .. . . . . . .. . . . .. . . . . .. . . . . .. . . . . . . . . . . .. . . . . .. . . . . , . . . . . . .

. 3,9975.145

R19 -* . . . . . .. . . . . . . . . . . . . . .

3,012 1 M 1.347

b, paocco, .1 Wail a- -1 M-Y cocoodusol ad doVoce,1 ot onemr.

a - 'I di

coaled by Acacias coal _ .,,~~Iacai cocadec

. Ho-r, May ar,

Bad.dad. 10"Pooo) 90 .7 Pooclao dockalsol ag.-

, b- "y -. &ftWy co-rea as incoo" vo, nololociaced 2"oool

I...

Table 17 . - Requests for employee plans and exempt organizations

tax rulings and technical advice (closings

)

low .. . .. : : : . : :~ : :. . . . . :: : : . 6.123

Actooola . . . . . . .. . . . .. . . . . . .. . . . . .. . . ' "* . . . * . . . . . .. . . . . .. . . .. .. .. .... ..

. 25 . . . .

~- .,,,oaaoaMom Pa.

H.dd ollicastat

W ouchnical

ad*.

417

'V 320 3

851 93

Table 18 . - Determination letters issued on employee retirement income

security act employee benefit plan

s

Sback iitanvy Base

- Walool

..

Tallpoilars'

Util

Ilow

diolload Diobad

aboal"I MP bft banath

bw

,171 ( 11 :51B J73 33,517 82 46,256 16.812 63,068

106M 117 65T I I(2,",21 03,3K

s

(2,999503) (1'565'013) (4.567'5211)

OcaNd . .:. . . . . . .. . . . . 751 M3769

Not "M . . . . . . . . . . . .. . . . . . 0

.170 29.542 54 42.643 21 .1113 64.526

11 0 17 3 2D

lioada.fiala"

13 3 4 .10 28 8.303 12,750 11.573 24.323

Oualloall..... . -

a

N . ocai 0 12 16 1

9

7BW

0,0, 1,239

No caaffoad 1

28 .79416 70,362 136

M 0 51 9 6

101~649 50,268 151 .9170

mDoIo, No= BoaaW dicoagooch oct-o, clock -

W ESOP M.

'Th- figuot; o,ay loctod. WWII" - a . cooloo

..O-PM al - - - PW

56

III

Table 19. - Number of exempt organizations returns examined by type

S-oo SM (,)(3) .. . . . . .. . . . . . . . .. . . . . . .. . . . . : : : :: : 2 .27

Noo." clocolool . 1,62

1 3 . . . . . . .. . . . . . . .. . . . . . . .. . . . . . .. 2, .715

U" . . . . . . . .. SI

B . .. . . . . . . . . .. . . . . .. . . . . . . 1350 . . .. . . . . . . . . 2,1.

1"5

6

521 .. . . . . . .. . . . . . . .. . . . I . .- --l' . . . . M

TUCAL .. . . . . . .. . . . . . . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . I . . .. . . . . . .. . . . . .. . . . . .. . . . . .. . . . . . . . . . . .. . . . . . .. . . . . . . .. . . . . . . . . M

W

Table 20. - Number of active entities on exempt organizations master file

E-5u

S.M. 501(c)-

21 2'

(I ~ Co`Bo`a`oalB lopocco UndarW Of Con!"'a So 6,02

6 Tall-oadog -ca

%%-Socl, 138 1. loc . . . .. . . . . . . .. . . . . .. . . . . . . . . .. . . . . . . .. . . 422.1 m7? .7.525

4115 138.430

.abo' .9 "ar"O'golocal-a 75230 .1

3

59:961 275

60,116 60.8T7 (7) Social W oveloon clubs . .

198~ Fa- -fiaill,y . 98971) 99.568

10obacclay ocnafi-y -0 I.. . . . . .. .

..

......

. -..

.I.........

. 10:927 12,360

01 Da- coceoal be,,afcla Mcocs . . . . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . .. . . . . . .. . . . . .. . . . . .. . . . . . 17~813 18,57 - . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . .. . . . .. . . . . . .. . . . . . .. . . . . .. . . . . 11 11

(12) Bcomem so, alsaance

17

: 572

111

2

113 C1. 11Y cooala-..... 148

Cold,, o.. . . . . . .. . . . . .. . . . . . . .. . . . . .. . . . . . 652 6,7B6

251) 1,0791 7

117) Supple-.1 bei . .. . . . . . .. . . . . . .. . . . . .. . . . . 728 704

Emp

M,.... rg.-... 24.7459 26,1292

~211)

Ugal -

.......................................... 210 207

211 Biac,, luog o- 210 22

12AI Wic- haudw T0

, "A " - =W Ioectoo Q49 of A'SA. . .. .. .. :. . . .. . . . . .. :

. 0 9

:::::- : - :--:: : --: : ~:::: 0* 0

5010) =. M Poicalic cowla.0

. . . . . . . .. . . . . .. . . . * . . :, 88 23

501(al COOP.Wifin bogPfth....................::..:::...::::..:....

..

. I'D

51

6MM C.1, samIlica, orgLd almicilling Pdocsficanal:::::::::...........................

WBo Vasormol0 cartala otpiocallocas providinONT'i ~6 . . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . .. : . . . . .. . . . . . ol It

5M F-Wcacparsthno; . . . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . .. . . 2.4115 L347

licaahl. lool -Paoal . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . 3,150 3,300

N-P, chai Basis . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . .. . . . . . .. . . . . .. . . . . N'm 1111,11113

Tom .. . . . . .. . . . . . .. . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . MAN I'MA5

- AH socilon 5011c)(3)M--notocludail Because - p-, so,11l as -.., angraceil acoftnes . slabod0ah. Uooa

CI coacoes, coolW VP4Y to, Mcogoom 0 ecooloccan 'oloas MW Ocam a ooog.

Table 21 . - Disposal of exempt organizations applications_

AMIcathina W ft*W

AW.W Dialed am. -En

Sadfloo 501(c) ~12 ; ~~!I

: -

.uW of "07""" -

. I......... 0 , 1 1

171 305 21 33

~'3~ Sasql- cluolotioss ocia -o- . so:......................................... 30,498W 11,354 42,182

.......... . I..... I . I . I.:.:.:.......2.22 42 79, 1061

(5) L-, iaIianoodo.................. 461 5 10 605

(6) 2021 45 519 2.585

B-, 34 822 2218

(8) FocanIal bol-laccoy sca~ ~.................................. . 25 3

as

63

(9) V-W-Y

--Y "6-

1, 366 7 1,422 2.795

10) D11) Teachers,=

film,

.WkWy.

.

-

.....

.a ~

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

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

.

.......... 40 1 55 99

. 0 a 1 1

113

2~ Biolccaod at...................................... . 1512 55 23

8

254 1 63 317

(14) Crdol -o ~.... 0 38 : : : '

: 38

a

(15) MaoW .- -... . ~............... 148 0 121 269

===.ojc ci~::::::: 1

.1. 22'

tLdd........ 0 a I I

J2

M) Black

.)

169 a 70 239

7 isI I

(22 Mulosooplom waaan Wam

(23~ Wcuoutt associao- hoondea.. ..Bruo 1 .. .. .. ... 1880 .. . . .. .. .. ...... ... .. ... ... .... ..

. 0 0 1 . . . . .. . . . . . .. . . . . .. . D 0 0 0 .. (24 Troals

IN ftlah .0 co

d 11

.- fc, -acacooo 4049 cal .

ERIM . . . ~ . .. - . .. .. .. .. .. ...... .. .. .. .. ...... .. .. .. .. .... .. .. .. .. ..

. 0 a 0 0 .. I I 1 1

. 0 0 a

40

5111(d)

5014) C-P-0- ka"Pasol"

Refighoo, =a 8"01 c

.

orpdadpoca . . . . . . . ..

.: ":::...: 3' 0 I

1 11s

5MM caaa~ ~ d -Pacial aoip.

521 boaaw calpicam.. . . . . .. . . . . . . .. . . . . . .. . . . . . .. . 210 0 42 3`2

'Wd-s-ft0 9 .. . . . . . . . . .. . . . . . .. . ITUML 2250 151 631 3,142 . .. . . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . 41AM 632 16.334 58=1

' Appicaloo, by Wpayer anol Win M loolach ,calccaed anhoroaooo

57

t,tatistical laoles
Statistical Ibbles

Table 22 .-Internal revenue collections, costs, employees and U.S. populatio n

hadge p~ naddi

Centel Paredwer

DP-WN inflogh M- IN, NOW"

and colleaka, SIN werem) twu 1101 Were Food

Hoween ped, 111 (2) (3) (4) 151 (6) M OR

IM . . . . . . .. . . . . .. . . . . . . M 469,228 79.797 .M.906 0. 177.830 W.73 51,226 2.9189 48.257

" = M 0 Q 180,671 5[17~915 510,17 2.910 48 .137

1, 4'13:2'95 :'23'8 G'4:401 :066,39S 0 . 183.691 51391 53206 3042 5D.164

1962 .. . . . . .. . . . . . . 450 99 5W:OS0 420 :440 839.245 045 186338 533,09 56,481 3.401 53,050

M 004 :314 D5 925,395.2111 047 189.24 559,?4 S.711 3.657 WAS,

'964 . . . . . . .. . . . . .. . . . . . . 549,692 .131 112.2610,257~115 049 191.889 585.03 61.059 3,809 S7,220

;965 . . . . . . .. . . W.387 .471 114.434,633,721 052 190GO 588,95 52DIS 3,531 58,217

1 050

624. 1 .929 128.579,961,342 OAS 196.560 655.68 63.508 3,982 59,526

'96"1 667.86 :295 4a,374 . 14.552 045 190,712 746.68 65S46 3.894 62 .052

1965 6M190304 i53 363 :837 565 046 200 706 765,48 67.574 3.967 63 .607

'969 758,7a5 4n 187. 919 559:668 0 4 2a2.67 927.19 66.054 3,116? 62,202

;1 1:11 :11 ;95,722,0%,.7 045 2D4,878 955.31 68.693 4.103 64 .581)

171 981 DES 297 91,647,IN.lM 0,51 2D7GS3 925.63 0.9n 4,358 64,01.

'971 '61735 19 1127390411 209V .878 DU0 M W IGIMA3 60.549 4,134 U,415

'97,13 G2 009~945 237.787,204.D58 49 210.410 1,130,11 74,170 4,505 B'w

. . . . . . 1312,094 .661 268.952.253.563 049 211,90, 1,269.24 78,921 4,310 74,611

ws . . . . . . w 711. M,M.70.772 0 54 213,559 1,37sm 82,339 4,531 77,8011

1976 . . . . . 667:3 6891 302,519 .791,922 211 1 7:3142 64,264 4 .406.1 4 79 532

IS . . . . . .. . . . . . . . . . . I ot 1 3511.139,416.730 .50 .617.91 U.713 4,9rM 75,749

S78 ;'A' 399 77 .389.362 049 219G33 1 2' .1126.61 85.329 4,919 80,410

1979 2 116: 66 276 ~ 460:412,185,013 0 Qi M.999 2 .083.32 SGAW 4,978 81,190

TRIG 2:11:1~ 111.375 :273 .1 0 Ad 228.2312 2 .275.662 87.464 5,114 82 .350

ISS

M2 2

I 2 465:468 704 605,799 120.630 041 230,6131 2 .631,241 56.156 5,110 81 .046

:11,11' 1,240,Ws.

042 232.96P 2 .713A21 82,1157 5098 77J59

;983 2 968:525,11401 627.245 .M.SB1 047 M,2251 2,666.581 53,605 r 4,21S`~ 79 .248~

984 . . . .. . . . . . . . .. . . . . . . 3.279.067,495' 680,475,229.453 04a 237.4542 2 .865,712 57,6353 s3Z7' 82 .300

M5 1 239 3:112 13 ~ 12,871:541,210 0 411 5,45 .7141 3,098A91 22,254 4 66,80D

841 :983 ' 782 25 812.225 049 241 .995r 3,232,511 95.080 5,361 9D,519

. . .

. . .

. 806:290 .589,996 049 2".3" 1 3 .627.221 102.188 5,253 9sm

1958 . . . .. . . . . . . .. . . . . . . 5.069,376,6921 935,106,594,222 0 5" 246,W 3,792.15 114,073 6.934 107~91?

I The, " nnoneadee Meet IRS -.on toode boi Moot y., 1975 acknooe or reararreardinaneomed! ft.. - gen .. Ion - dedeerrent, Whe, tire oextrai

2CM= W Inail inue, proor to 1975 -y .n .h* nankenneirade, In- ardende No -1 - do not door ft = figo- 1 . coetere, 3.

re

-'a"=te"""

ateno ponifterer ocialon m 1974.

_E Nnorded 1972 13,gzmMp~WWftlMAT&FnrmtIZAT;Iy1972.AT&FakNdM~iurr1956-71 .

N"der dowdere; to One" Of n nereened to swany in I to derne Won Me ." -rand donotme Coneen 16, .easier .In Oft. of one S-ody in 1963 .

Pedoorta, ov canto fignee. eurn. -

we -

Mentooddairrod - -Me ponnown .podulann .

. rakedi Not Mineradion 1984 to oonlon I= At= Moroogeoldent Notenedom . Also, 1953 ornendge otenterner reared No

woorew 1, -paterty.

Table 23 . - Costs incurred by the Internal Revenue Service by activity

(in thousands~of dollars )

APF"~ IN an"

but Pers. ani ad anneft Done

11187 "W 1957 ion 197 I=

laid Led ad no ~U .. . . . . . . .. . . . 4,405.115 5,094-W 3.051 .431 3,539 .210 1 .=.M 1.555.131

ono~ . . . .. . . . . . .. . . . .. . . . . .. . . . 4.365.818 5.069,377 3,036,116 3,523,509 1 .329 702 is"S.86 8

S.W. end wareas

Seat . . . . . .. . . . . .. . . . . . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . 20.83 U.151 SLSDO 55 .7111 34'm V.m

EuoUne Ma on . .. . . . . .. . . . . . .. . . . . . .. . . . .. . . . . .. . . B.W 0 w 5.512 6 .495 2,818 1,519

MaNnorrom - - . . . . . . . . . . .. . . . . . .. . . .. . . . . . .. . . . 02.363 80,107 50,788 19,206 31.95 30,901

P-dand, No roodard, New . . . . . .. . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . 1.421,112 1.721 .1165 780.5% 979 INS $4.414 741 .87!

FortnInd, P--.g No R-n.~.nenqi 1'.211 1.241fl 1 .1 79 40 347 .9 592

C-dote, S. to .. . . . . . .. . . . . . .. . . . . . .. 364jjit :' 292,280

.

. 633 1127,712 1872,4353 2 198

Erentiounion ard Appea s

bew . . . . . .. . . . . .. . . . . . . .. . . . . . . . .. . . . . . .. . . . . . .. . . . 1,631,M ilm.am 1,303.692 1,427 143 329 US 3641 912

E ..- j~;r*bj~161 :1111111*1 11*111 ''I'll I 1 .- 1,304,179 1,3W34I 1,D32 .387 1 .107 :070 271:n2 292 .271

Apdea~ ond I . . . . . .. . . . . . .. . 189694 241 .890 160,797 199 .170 28897 42,720

EnNorne, Ptedn' Not Evernot Orgrowevon, . ..

. IN %20:988 84536 96295 20,- 24692

1 t . . . . . . .. . . . . .. . . . . . .. . . . . . .. . . . ..

. 30,3V MR16 25,962 24 .607 7,175 9.229

Idernifigntfion, CoHalown ad I.Naw Soreit .

Steel . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . 1.222,023 1,463,506 115.ad 1 .060072 326 5113 402.634

I. howale-no . not . . . . .. . . . . .. . . . . . . 245:37 261 .5115 182,015 198~044 63.355 63 541

'1 51 Coftee on, . .. . . . . . .. . . . . . .. . . . .. . . . 610 659 799 1. 500 772 585 :1 1915917 2 :1 1

. .. . . .. . . . . "9606 329:'N7 153 :8M 214375 768 222

En. =-'..d6n witi Toorna . . . . . . .. . . .. . . . .. . . . M 388 72.510 511.815 62,515 7 .573 9,895

Rearewaft' . Middle.. Sweet . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . 39.297 24,971 15.315 15,701 23.992 9.270

Table 24 . - Costs incurrqd by the internal Revenue Service by o-ffice

(in thousands of dollars)

P-1

low andependietke Dowe! tquipmem OWN

NNNN earm aks . diana or nodkon (1) (21, M 14) (5)

A, TWAL INTERNW. REVENUE SERWICE . . . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . . .. . . . 5,054,349 3,539,210 1010" 174.GU 1,212,1146

Natent! Woo . . . . . .. . . . . . . . . . . . . .. . . . . .. . . . . . .. . . . . . .

. 1,M7,135 360 .962 77,927 95,720 552,526

N.rVIA11dreft .

. ~ : : : :*** : : :- ** ' .

. .

.

. .. . .

.

.

. - 577.410 450,405 14,107 6,rJ6 108,082

~Attdrftl . . .. . . . . . . .. . . . . .. . . . . I . .. 420.151 332 .080 11,276 13.078 71 .717

soonte . . .. . . . . . . . .. . . . . . ..

. 5911.4114 IM,644 23,175 9,033 97 632

Ca"A . . . .. . . . . .

. 367.765 284,625 14,US 5,9211 62 :327

Moj,,NA . . . .. . .. . . . . . .. . . . . . :: . . . . .. . .. . . 413.1123 327 115 1' 5.855 65 .9013

southaw . . .. 6341,965 5,2 :

.

23 :'04'2 11,171 112,716

Vvesern . : : :. . . . . . . 505663 24364 13869 11 itm

RoganodAd"re . . : . . .. . . . . :. . . . . . . . . . .. -125195 112 :360 4 :389 4:197 1 :519

8enou Co-I . . . . . .. . . . . .. . . . . . . . . .. . . . .. . . . . . .. . . I . . . .. . . . 90,578 76,532 4,395 5,027 4,624

I.P1. on . . . .. . . . . .. . . . . . . . .. . I . .. . . . . . . .. . . I . .. . . . . 4,621 37.391 4,346 2,017~ 2 .811

W.P. ' W . . . . . . . . . . . . . . .. . . . . . . 1

.015 110 4 890

IRS U. C,nt .. . . . . . . .. . . . . .. . . . . . . .. .. . . . . .. . . . . . .. . . . . . . .. . . . . .. . . . . . .. . 63.526 43,207 975 1,882 17 .M

0. REGIONAL COMMMSMNERS'OFFICE including

India ifirei Offlow, end week. addition) . .. . . . . . .. . . . . .. . . . . . . .. . . . .. . . . 356230 SAW 17,543 15.2m 244,011

N.r! -Atabc . . . . . . . . .. . . . . .. . . . . . . .. .. . . . . .. . . . . . .. . . . . . . .. . . . . . . 191922 121:1 1 :1 1:1 &~131

Mid U. .. . . . . . . . .. . . . . 45 358 134 .1 186 . 27

Sedoneed, 54~783 121 :41 1~11 3,185 311.2119

Control . : 43 062 3 2619

w- . .. . . . . . . .. . . . . .. . . . . . . . . .. . . . . . 44 , 676 IIAW 1

.035 1.389

S.- . .. . . . : . .

. 72892 11 05 789 175 29,907

4:1 3 :1 3:41 50610

Yft- .. . . . . . . . .. . . . . .. . . . . . .. 85:507 91, 4 434

,

026 62.133

C. DISTRICT DIRECTORS OFFICES AND SIFIRACE CENTERS . . . . . . . .. . . . . .. . . . . . . .. 3.313,4411 2.810.§U 1011 .3110 41,764 395.473

Ingeth,tha . . . . . . . . . .. . . . . .. . . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 557,4u 439,596 17,730 5.151 99.951

Abory . . . . . .. . . . . . .. . . . . .. . . . 17:114 13~122 902 250 2

618 1

:432

. . . . . .. . . . . . 65

.333 30 1

Did 47,892 . 389 9w 119 11 11 il. l

BMW,, . . . . . . . . .. . . . . . .. . . . . .. .. . . . . .. . . . . . .. . . . . . .. 64,605 5104 1.504 912 10,525

Go ow . . . . . .. .. . . . . . .. . . . 35.260 27,524 1 .653 294 5,789

B .110dr, . . .. . . . . . .. . . . . . . .. . . . . . . .. . . . . 4,353 3.332 1311, 93 511

Hertford . . . .. . . . . . .. . . . . .. . . . . . . . .. . . . . 31.572 25,639 20D 301 4429

Wendeften . . :*,, :,, : : . .. . . . . . 1M:667 84:60 1 .9211 63 1

PorIo-ot, 7041 GDS 1256 :'164

P-e.. .. . . . . K"S 7. 271 355 88 1.311

N.InAtIende Ined treen ng .. . . . . . .. .. . . . . .. . . . . . .. . 549

And- 97,"3 76.3; 696 gi; 19, -

B-M-n So- Center . .. . . . . .. 111.4-52 87.983 459 606 22

.28 1

4M

111,11AHaffe . . .. . . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . . . . .. . . . .. . .. . . . . .. . . . . . .. Suit 312,94 9.1133 11,692 41 No

Boo. . . . .. . . . . . .. . . . . . . . .. . . . . . .. . . . 61,555 53.415 1 .802 1.462 4 :876

N. . . . . . . . . . . . . .. . . . . . .. . . . . . .. . . . 65,587 57.195 2.02) LAW 4 .514

MWNWN . . .. . . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . . .. . . . . .. 57,851 49.771 I .W 1,590 4 .900

PFrotornord .b.ngh . . .. . . . . . . .. . . . . . . .. . . . . . .. . 30389 25 191 I .G29 1,377 2 .792

. . . . .. . . . . . . .. . 41:%1 33:219 1,91 1,810 1 .517

=11rto tCjnjN+ : : : : : :. . . . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . . . .. . . . . . . C921 5480 331 US 765

.. I . I . . .. . . . . . .. .. . . . . .. . . . . . .. . . . . . .. . . . . . . 9,756 7,225 51 172 2 .298

Mid AtI.1J1=,N*r1,eJt, n. . . .. . . . . .. . .. . . . . .. . . . . .. . . . . . .. . . . . .. 490 - 452 - w

PhRoaphe Center

. .

. .. . . . . . I . . . . . . . . .. . . . . . .. . . I . .. . . . . . .. . . . . .. 108 65D 88,450 6311 3,278 16,25 4

Sone"Noted 57,3I TO Axiin Sit 3 .0 A bow

:514' 6D:Z3O 3:6211 ':'163 a :492

Belong.. .. . . . . . . .. . . . . .. .. . . . . . .. . . 'fiG" : . . . .. . . . . . .. . : . . .. . . . . . .. . . . . . . IG2D9 1 .120 203 1 .056

Cow . . . .. . . . . . . .. . . . . . . .. . . . . . .. . . . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . .. 11678 12.518 1,074 167 919

Gnaro- 32 28153

Fo Loudendale . . . . . .. .. . . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . . . .. . . . . . .. . . . . .. 53,295 45.017 2,705 526 5.0411

ZOO 463 1 .731

JN~. . .

.

: '3~5'm 11 :458 995 1. 906

jacMnee,itl . .. . . . . . . . .. . . . . . .. . . . . . .. .. . . . . . . . . . .. . . . . : . 58,630 47,249 2,498 624 8257

Woo P., . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . . . . 13,632 11,582 1 .175 141 794

Id. Orkwo 32 21242 2290 G l.351

S"astRegiNer entranedbioning . . . .. . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . . . P

14

932 - 930 - 102

Ariate 5-a . core . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . .. . . . . . . 106'~ 91'"0 452 6" 13,914

Man!"Ite SeNea, Caften, .. . . . . . .. . . . . . .. .. . . . . . .. . . . . . .. . . . . . -'. 82,725 71,213 422 625 10.465

Cannot .. . . . . .. . . . . . .. . . . . . . .. . . . . . . .. . . . . .. . . . . . . . . .. . . . . .. . . . . . .. . . . . .. 314,71110 li IIAN 415211 W'Im

Co.1infla . . .. . . . . . .. .. . . . .. . . . . . .. . . . . . .. .. . . . . . .. . . . . .. . . . . . .. . . . . . . U.360 38,580 1,719 337 3.724

CN,NoN 46 5&3 39:.199 1 :1 171 1:11

D.6, 65 :`5 so 78 2 944 '59 . 078

it,!,

. . . .. .. . . . . .. . . . . . .. . . . . . 40671 33 151 2,062 390 5.068

L. :- . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .

. 19

. 71 16:U6 1,&" jU 1,700

Porkerst, rg . . . .. . . . .. . .. . . . . .. . . . . . . . 60 9, 363 938 69 790

11,12

T-q Cowerre, Preeenny Career . . .. . . . . . . . .. . . . . . .. . . . . . .. . . . . . . . . .

. . 678 619 30 7 14

-

. to,emn- reirento or . . . . . . . . . . . . . . . . . . . . . . . . . 604 - 593 - 91

1 . . . . .. . . . . . . .. . . . . . . .. . . - I. . .. . . 1 94 .381 78.265 527 2,038 13.551

11111denned . . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . . . . 369 .147 315,310 13.121 4,710 WIN

At,drodde . . . . . .. . . . . . . .. . . . . .. . . . . . .. .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . .. 5,073 4JD1 452 218 Sol

11D.Xderea. . . . . . . . . . . .. . . . . .. . . . . . .. .. . . . . . .. . . . . .. . . . . . . .. . . . . . .. . . . . 17,488 86,797 2,1192 600 7.209

Fern, 14'

1 268 :547 m 176 1,555

609 494 27 M

Hot... . . . . . . . . . . . . .

. .

. .

.

"M

505 4, 312

Mr-k. . . . . .. . . . . . . .. . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . .

. 29~ 24,495 1, 31 551

2.

667

Orrod- 12M

to

S, 45

38.82 47 252 1 :.267

995 901 ~ EI

G~ 'Poau-I . . . . . . .. . . . . . .

.. . . . . . . . .. . . : . . :. . . . . . .. . . . . .. .. . . . . . . . . . . 35.0&6103 30,715HO 1, 614 272 3,209

13 972 133 1,115

'.o'r 11 :8,14 6,690 131 206 1,879

Id- Roger, contrated reeing . . . . . . . . . . . . . .. . . . . . .. . . . .. . . . . .. . . . . . . 657 - 606 - 51

M-o Cny So-. Center . . . . . .. . . . . . .. . . . . . . . .. . . . . . .. . . . . . . .. . . . . .. . . . . . III ISM 74866 488 1,224 12G56

Inerenny Compareir Proemag Center . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. .. . . . . 519 511 76 1 29

Statistical Ibbles

58- 59
Statistical Ttible

s

Table 24 . - Continued (in thousands of dollars) Table 26. - Chief Counsel cases received I

adeftead . . . .. . . . . .. . . . . . .. I . . .. . . . . . .. . . . . .. . . . .. . . . . .. . . . . .. . .

Althaduadate

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

Dean . . . . . .. . . . . . .. . . . . .. . . . . . D. . .. . . . . .. . . . . .

huAduch .

("Johoodde .. . . . . . .. . . . . .. .. . . . . .. . . . .

Ph- . . .. . . . . . . .. . . .. . . . . . . . . . . .

So Lam .. . . . . . .. . .. . . . . .. . . .

VVMU . . . .. . I . . .. . .

~S-C~ . . .. . . . . . .

ogo. s- Cana..........

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

Audde, chanplaude cenho

Vlauseene . . .. . . . . .. . . . . . .. . . . . .. . . . .. . . . . . ..

Antleene" .. . . . . .. . . . . . .. . . . Bdead . . . . . .. . . . . .. . . .

:w :

Hanow . . . _ . . . . . . . . . . . . .. . . . . .. . . . . .. . . . . .. . . .

Uld" helped . . . . . . . . . . . .. . . . . . ..

the Added. . . . . . . .. . . . . . - - - :: : :

Fadueod . . . .. . . . . . .. . . . .. . L. Wg. . .. . . . . . .. . . . . .. . .

sualuntuded . .. . . . - . . . . . . .

SMF.. . . . . .. . . . . .. - - - -

S. j. . . . .. . I . . . . - - .. . . .. .

Started I . . . . . . .

=S.I=

Inape, 1.1h, I "C-W. c and hu........ . . . . . . .. I . . . .. . . . . .. . . . .. . .

NMI Rw*-- and analuded an one - figand

Table 25 . - Personnel summar

y

Ucals. Need idea

lkaft. latal . .. . . . . . .. . . . . . .. . . . . . . . . . .. . . . . . .. . . . I .. . . . . . .. . . . . .. . . . . . .. . .. . . . .

. OF . .. . . . . .. . . . . .. . . . . . .. . . . . . . . . .. .. . . . . .. . . . . . .. . . . . .. . . . - . . . . .. . . . . .. . . . . . . . . . . . .. . . . . . . . .. . . . . :: . . . . . .

P,_ . . . . .. .

Other . . .. . . . . .. . . . . . . .. . . . . . . .... . . . . .. . . . .. .

EM.W." do . . . . . . .. . . . . . .. . . . .. . . . . .. . . . . .. . . .. . . . . .

R-M . . . .. . . . . . . . . - : : : :- :, : : T. eaddead,

0M, . . . . . .. . . E.0 IN, Plate-JIMMA Droleateadl

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

....

.........

.....

mro, . . .. . . . . . .. . . . . .. . . .

Other . . . . . . .. . . . . .. . . . . .. .. . . . . . .. . . . . .. .

AaJWM . . . . . .. . . . . . .. . . . . .. . .

D1. Name

SPKW

Olduhhe . . .. . . . . . .. . . . .. . . . . . .. . . . . . U . . . . . .."Nulat . . . . . .. . . . . .. . . . . . .. . . . . . . . . . .. . . . .

P_ NwAg~ . . . .. . . . . ..

C-1 .. . . =. . . . . . . . . . . . .. . . . . . . . . . . .. . . . . . .. . . ... .. . . . . .. . . . .

Note In and - "-` tender. rand The Denhout Doo,

~=GWF.Y

'987

.

616'eira 5211 .1511 19,44D

7.771 111,91S

Man a

43.336 37759 2,2D5 .665 731 n347 3 02M 6.046 4:605 645 222 57

100691 86 506 1 223 1. 001 8, 961

47:715 4,775 1.187 410 4643

69,011 60538 1990 904

6

20

U.5`0 28:159 1 :698 964 1

. 719 211:5621 24 .155 1,282 235 Zm a

137

464 Ila 400

042 105A 1 793 .655 (172 1372 1,040

am 630 In 3D

I , 3gl I

. 095 - 297

92, 75ATI1 517 :311 . S14:117

116 .221 98,621 M

1 530

37 .425 34,855 772 976 I'M

571,5TI 490742 12,01 91943 51 051

13

1

8~945 11 :561 .148 131 106

679 7,125 649 Z33 658

10,350 9213 497 118 7,522

82 .504 M:45

3 .997 988 064

09,765 94.6441 21936 2.167

21 .754 17,9571 .194 36

7 '20

16,753 14.269 754 497 213

33333 29237 IV7 686

1:

57:WO 49 :50 t2ll) am 6,32BSM

45233 38949 2842 1.094 2:448

39:013 33:2M .W 775 3402

,2"78D - U3 -

T2

fie' 112 .745 718 t6ja 13.107

616 &M 88 11

2.152 i'm .0 334 44

8

adeeneo. pw~

deadizeel

TUT m

wenable, at eadpwade

0 Mope d lead

11117 a

n

1OL774 I I

.180 11

:921

11N.'938 1 "NI"11

5944 .573 6 9,979

1115 7 M 1 7 7.2114

379 IU,415 06,1114 115.234

,6" 351244 36,106

1811411 ".429

238

.229 :470 412

036 101 , 1 3M 1959 111 :089

6,005 7953 71,309 8041 , .73 1:737 a64 I

: 187

3611 3 117 2IN1 .583 257

0

:922 1 561

4~

284

11" A5 31112 n w

143 '" 1 1 17 :3. 36:1309 3,323: so

11:1 1~1

2 ~242

11

094 '875 11,97,

2,311 '5V

2 .4011M

13D3 I1 1 11:547

1,008 1 X,1 :0,84 206

U5 2 2 1 :1 .U4

I: T61 11 :29 242 332

1 113 211 207 227

n 1.363

1 .3D4 1425

I've 2 .715 I ' a I 2:1181 2:.

3 :0'18

1 '359 1579 1,637 1.61

6

in 131 133 140

1,765 M 2 4164 2. 950

4,586

5.

480

5

:310 51ZU

2,521 2gn I 3-

III :w O:'U

In 650 n1l ?1

2

-60

U. ad. -

Oth.

soned! dea

d

le, Ideal

I

On..... . _......

12'

131 22,574

1904..... . I 2w 27,670

1905......

. 51,817

34.2SB

1986........

14 34

:200

2K

N

INS::::::::............ 249

M

19451

bent

RM.d

Ideal 111heaft.

32,610 3.672 961

39 .933 4,335 9"

49 .142 4,541

1.023

48 7071.454

133" 700 6 18, :496 ':,'4'1

1:0141

, Reau,,,, statistics are ,t rudabers . i .e ., actual undoe, of - .1 donaheal PW a, haval hadat-dal w1jultnualent pd., Inads'-pti.

Table 27 . - Chief Counsel receipt and disposal of, case

s

Wed. Types of -

Paul

1,101

. =1

Reunited, thquied, Sept. 30,1

Disclosum opoodde . . . . . . .. . . . . . . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . .. 15, 316 265 202

FOIA wadeud. . .. .. . . . . . .. . . . . .. . . . . . .. . . . __ . . . .. . . . . .. . . . . . . 11 33 13 11

pnmy= adeduad . . . . . . .. . I . . . I I . . . .. . . . . . . . . . . . 1 7 2B

9

FOIA oado, . .. . . . . . .. . . . . .. . . . . .. . . . . . . .. . . . . .. . . . . .. . . 57 21 45 36

pd-VAt,tagelad .1 .1 . .. . . . . .. . . . . . .. . . . . .. . . . . . . . . . . .. . . . . . . 24 10 19 15

Sudan 7217 111,910, . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . . I 1 0

2

Dltd-. Setdod 7431 inutuadul . . . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . .. 29 17 20 26 filloold . . . Liftultiond-doadual . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . .. . 11 27 30 a

Anne late idigablut . . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . . .. . . 29 19 20 28

FOVI.Wa . .. . . . . . . . . . . . . .. . . . . . .. . . . .. . . . . . . .. . . . . .. . . . .. . 118 153 90 let FOIA appeals . . .. . . . . . . .. . . . . . .. . . .. . . . . . .. . . . . . .. . . . . .. . . . . .. 620 7" 971 48

pn-Y A,nop.- . . . .. . . . . . . - ~ . . . . I . . . . . .. . . . . . .: : : : , , 1 2 2

1

,_ At, eaptala . . . . . .. . . . . . .. . . . .. .. . . . . .. . . . : :: : ~ : :. . 2 1 3

a

I.[ . . .. . . . . .. . . . . . .. . . . . .. . . . . . . . .. . . . . .. . . . .. . . . . . .. . . . .. . . 1.0151 Lead! Len 116

7

feel". laudafle;

and heepal"

Madhoetiond,

I. h. . . .. . . .. I... .. .. .. .. .. . . . .. .. .. .. .. .... .. .. .. .. ... .. .. .. .... .... .. - ~ . . . ... ~. .. .... ..

. 6 0 3 3

. 75 0 13

62

bled . .. . . . . . .. . . . . . .. . . . . . . . . . . . . .. . . . . .. . . . . .. . . . . .. . . . . .. . . a, 0 to

12

Ban,uhadmas . .. . . . . . .. . . . . . . .. . . . . .. . . . . . .. . . . . . .. . . . . .. . . . .. . 11.9"1 15.n4 14,821 12 a9A

N-baa .,I,y rhadeenc.. . . .. . . . . . . .. . . . . . .. . . . . .. . . . .. .. . . . .. . . 131 94 102 123

D-olaunnuddedent, - . . . . . . . . . .. . . . .. . .. . . . .. . . . . . .. . . . .. . . 139 M 214 333 Coulemon -ts VS. pandon) . .. . . . . . . . . . . .. . . . . . . . . . .. . 2.W9 3,24D 3 .333 1946

sude MindU . . . . .. . . . . .. . . . . . . .. . . . . . . .. . . . . .. . . . . .. . . 2.1391 .643 1,773

2 .Ml Fon'do u-nounts mq,eM

11~ datud, duep.. . . . . .. . . .. .. .... .. .. .. .. .. ...

. I. .. .. .. ...... . .. .. .. .... .. .. .. .. .... ... I . . .. ..... I ~ . . . 4 6 5 5

122 11 93 40

Sunnhans ent-anew .., . . . .. . . . . . . .. . . . .. . . . . . . .. . . . . .. . . 5.563 6413 7,167 4,80

9

Gunnel N.kdetdc FOA & pd .w ahu..................................

. 163 453 456 10 Ougatlead 'adayale.- . _ . . . .. . . . . . . . . . .. . . __ . . . . .. . . . . __ 1.580 5.6`5 5,703 1.5n

load. .11 d,endw . .. . . . . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . 24.021 33,4417 33,667 21.1141

1

Noun Me . :

Appeae

Adry

am-niniludel-v . . : . . .. . . . . .. . . . . .. . . . . . .. . . .

Tue . Noddeopel Offic. . . . . .. . . . . . . . .. . . . . . .. . . . . .. . . . . .

368 298 372 291

139 12' 5D5 154

21 12 13 zo

M In m 468

1.41, all .91 .0 a Nualude, Oft................................. 241549 34 .311 34.557 24.30

9

'-"U'

'on,, 111 211 371 1

-11 talnde 2' 22

IS

.deatinflaw "~ddta d_

................... 12 7 19

Aft,""

Laid.-

apnod

aft'a

.,,, . .. . .. .. .. ...... .. .. .. .. .. ..... .. .. .. .. .. .... .. . . .... .. .. .. ...... .. ..

. I U . . .. . . . 31 75 109

Total . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . .. . . . . .. . . . . .. . . . . . .. . . . . . M 387 ug

0

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

. 35 0 6 29

'".Mo.. elautedtun- 354 '1 350

82 52 51 83

load . . . .. . . . . . .. . . . .. . .. . . .

0, 1 . . .. . . . . .. . . . . . .. . . . . .. . . . . . .. . . . . . 471 113 122 462 ,

a"I'd

Irethpet~,er~...ind.1:1entunber 1 0. o, huh ., oadeI7, and WFunandends to p,or nars dedIedes,

eialblahedoh .tiamodyl 1988 asandaunto clualadog~rkandemplandenefianione,

haWnd.al Te. D.-Idth the Ernpl-, No, add Emodd 019-neu Dr~- Th. -Whod of

1. a . D-.., -Not to the

t~urneu

It

ou 5 =dn,=Y'dat (CATS) t1M OM definabods. Ceftn nj-..e dethurld to tunandond. ft -pa. To, W,a

I Inductee neendathand adda

. den., J .du~ghdddh Satiation,, 19M.

'-a." '-- t- u4-10al anat, unaadua,

All hanong ladequeneunne thnahun - , 0.- quenaper 1988 due haft neulleadattlon at Tmedcall that ans effundhe Ohoduar 1, 1988

.

61

Statistical Ibbles
Officials

COMMISSIONERS OF

INTERNAL REVENU E

office of Commissioner of

internal Revenue created by

Act of Congress . July 1, 1862 .

GEORGE S . BOUTWELL

Massachusetts

July 17 . 1862/March 4, 1863

JOSEPH 1 . LEWIS

Pennsylvani a

March 18 . 1863/lune 30 . 1865

WILLIAM ORION

New York

July 1, 1865/Oct. 31, 1865

EDWARD A . ROLLINS

New Hampshire

Nov. 1, 1865/March 10, 1869

COLUMBUS DELANO

Ohio

March 11, 1869/Oct. 31, 1870

ALFRED PLEASONTON

New York

Ian, 3 . 187 1 /Aug . 8, 1871

JOHN W. DOUGLASS

Pennsylvania

Aug . 9, 1871/MaY 14 . 1875

DANIEL D . PRAT7

Indiana

May 15, 1875/lUlY 31 . 1876

GREEN B. RAU M

Illinois

Aug. 2, 1876iApril 30. 1883

WALTER EVAN S

Kentucky

May 21 . 188311viarch 19, 1885

JOSEPH S MILLER

West Virgini a

March 20, 1885/March 20, 1889

JOHN W. MASO N

West Virginia

March 21, 1889/April 18, 1893

JOSEPH S, MILLER

West Virgini a

April 19, 1893/Nov . 26, 1896

W, STICHN FORMAN

Illinois

Nov . 27 . 18961Dec. 31 . 1897

NATHAN B . SCOT7

West Virginia

Ian . 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 . CAPER S

South Carolin a

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. ROPE R

South Carolin a

Sept . 26, 1917/March 3 1, 1920

WILLIAM M . WILLIAMS

Alabam a

April 1 . 1920/April 11, 1921

DAVID H . BLAI R

North Carolin a

May 27 . 192 1 /May 31 . 1929

ROBERT H . LUCAS

Kentucky

June 1, 1929/Aug . 15, 1930

DAVID BURNET

Ohio

Aug . 20, 1930/May 15 . 1933

GUY T HELVERIN G

Kansas

June 6, 193310ct. 8 . 1943

ROBERT E . HANNEGAN

Missouri

Oct . 9 . 1943/lan. 22, 1944

JOSEPH D. NUNAN, JR .

New Yor k

March 1 . 1944/lune 30 . 194 7

GEORGE 1 . SCHOENEMAN

Rhode Islan d

July 1, 1947/july 31, 1951

JOHN B . DUNLA P

Taxas

Aug . 1 . 1951/Nov. 18, 1952

T COLEMAN ANDREWS

Virginia

Feb . 4 . 1953/Oct. 31, 1955

RUSSELL C . HARRINGTON

Rhodelslan d

Dec . 5, 1955/Sept . 30, 1958

DANA LATHA M

California

Nov. 5, 1958/lan. 20, 1961

MORTIMER M . CAPLIN

Virginia

Feb . 7 . 1961/july 10. 1964

SHELDON S . COHEN

Marylan d

lan .25,1965/ian.20 .1969

RANDOLPH W. THROWER

Georgi a

April 1, 1969/lune 22 . 1971

JOHNNIE M . WALTERS

South Carolina

Aug. 6, 1971 /April 30, 1973

DONALD C . ALEXANDER

Ohi o

May 25, 1973/Feb. 26 . 1977

JEROME KURTZ

Pennsylvani a

May 5, 1977/Oct. 31 . 1980

ROSCOE L. EGGER, IR .

Indiana

March 14, 1981/April 30. 1986

LAWRENCE B . GIBB S

lbxas

Aug . 4 . 1986/presen t

The following served as Acting

commissioner during periods

when there was n o

Commissioner holding the

office .

MILLARD F WEST of Kentucky

from ApOl 12 to Mall 26, 1921

H . F. M19ES of Washington

from Aug. 16 to AUg . 19 . 1930

PRESSLY R . BALDRIDGE Of

Iow a

from May 16 to June 5, 1933

HAROLD N . GRAVES of

Illinoi s

from Ian. 23 to Feb. 29 . 1944

JOHN S . GRAHAM Of North

Carolina

from Nov. 19, 1952 to Ian. 19 .

195 3

JUSTIN F WINKLE of New York

from Jan 20 to Feb. 3, 195 3

0, GORDON DELK of Virginia

from Nov. I to Dec . 4 . 1955, arK

from Oct . I to Nov 4, 1958

CHARLES 1 . FOX ol Utah

from Ian . 21 to Feb . 6 . 1961

BERTRAND M. HARDING of

Texa s

from July 11 . 1964 to Ian. 24 .

1965

WILLIAM H . SMITH of Virginia

from Jan . 21 to Aug. 5. 1971

HAROLD T SWARTZ of

Indiana

from June 2310 Aug. 5, 197 1

RAYMOND F HAIRLESS of

California

from May I to May 25 . 1973

WILLIAM E. WILLIAMS of

Illinoi s

from Feb . 27 to May 4 . 1977, a]

from Nov, 1 . 1980 to March 13 .

198 1

JAMES 1 . OWENS Of Alabama

from May I to Aug . 3 . 198 6

JOSEPH 1 . LEWIS of

Pennsylvania

from March 5 to March 17 . 1863

JOHN W DOUGLASS of

Pennsylvani a

from Nov. 1, 1870 to Ian . 2, 1871

HENRY C . ROGERS of

Pennsylvani a

from May I to May 10. 1883 . and

from May I to June 4, 1907

JOHN 1 . KNOX of Minnesota

from May I I to May 20, 1883

ROBERT WILLIAMS, JR. of

Ohio

from Nov. 18 to Dec . 19, 190 0

62

PRINCIPAL 01-FICERS

OF THE INTERNAL

REVENUE SERVICE

as of September 30. 1988

NATIONAL OFFIC E

COMMISSIONER

Lawrence B . Gibbs

SENIOR DEPUTY

COMMISSIONER

Michael 1 . Murphy

DEPUTY COMMISSIONER

(OPERATIONS) ,

Charles H . Brennan

DEPUTY COMMISSIONER

(PLANNING AND

RESOURCES)

John L. Wedick, Jr.

ASSISTANT TO THE

COMMISSIONER

Donald T Rocen

ASSISTANT TO THE

COMMISSIONER

Richard C. Stark

ASSISTANT TO THE

COMMISSIONER

Kenton E . McDonald

ASSISTANT TO THE

COMMISSIONER

(LEGISLATIVE AFFAIRS)

Bryan E. Slon e

ASSISTANT TO THE SENIOR

DEPUTY COMMISSIONER

Robert F Hilgen

EXECUTIVE SECRETARIAT

David W. junkins

ASSISTANT TO THE

COMMISSIONER

(EQUAL'EMPLOYMENT

OPPORTUNITY)

Hardi L. Jones

ASSISTANT TO THE

COMMISSIONER

IPUBLIC AFFAIRS)

Ellen Murph y

DIRECTOR LEGISLATIVE

AFFAIRS DIVISION

Gayle G . Morin

TAXPAYER OMBUDSMAN

Damon 0 Holmes

INSPECTION

ASSISTANT COMMISSIONER

Teddy R . Kern

DEPUTY

ASSISTANT COMMISSIONER

Kenneth A . Thompson

DIVISION DIRECTORS :

INTERNAL AUDIT

Erwin Sobin

INTERNAL SECURITY

C . Arnold Decke r

INFORMATION SYSTEMS

DEVELOPMENT

ASSISTANT COMMISSIONER

Henry H . Philcox

DEPUTY

ASSISTANT COMMISSIONER

Mark D . Cox

DIRECTORS :

CORPORATE SYSTEMS

Margaret O'Rourke

DEPARTMENTAL SYSTEMS

David Boose

INPUT PROCESSING

Thomas Dega

PLANNING AND

PROJECT MANAGEMENT

Clarence Crawford

STANDARDS AND DATA

ADMINISTRATION

Renee Shaw

SYSTEMS ENGINEERING

AND INTEGRATION

Theodore Gonte r

COMPUTER SERVICES

ASSISTANT COMMISSIONER

Daniel N . Capozzoli

DEPUTY

ASSISTANT COMMISSIONER

Walter A. Hutton, Jr.

DIRECTORS :

COMPLIANCE SYSTEMS

Christopher 1 . Egger

NATIONAL COMPUTER

CENTER

Martinsburg, West Virginia

Stephen 1. Stalcup

PLANNING . BUDGETING

AND REVIEW STAFF

Donald E. Curtis

SYSTEMS MANAGEMENT

AN D

OPERATIONS SERVICES

John F. Devli n

SYSTEMS SUPPORT

AND TESTING

Ludwig G . Kuttner

TAX SYSTEMS

Gerald A. Rabe

TELECOMMUNICATIONS

John T Blank

PROJECT MANAGER, OFFICE

OF DISASTER RECOVERY

Donald D . Roy

TAXPAYER SERVICE AND

RETURNS PROCESSIN G

ASSISTANT COMMISSIONER

Dominic E . Pecorella

DEPUTY

ASSISTANT COMMISSIONER

John T Ade r

DIRECTORS :

INFORMATION SYSTEMS

AND RESOURCES

Charles V. Warzecha

LEGISLATIVE AND

MANAGEMENT SUPPORT

Edward 1. Martin

RETURNS PROCESSING

AND ACCOUNTING

Charles 0. Guy

STATISTICS OF INCOME

Frederick 1. Scheuren

TAX FORMS & PUBLICATIONS

Edmund Goldwag

TAXPAYER SERVICE

Robert A . LeBaube

PROJECT MANAGERS:

ELECTRONIC FILING

PROJECT OFFICE

Richard Moran

INTEGRATED MANAGEMENT

SYSTEMS PROJECT OFFICE

Gary L . Brandt

COLLECTIO N

ASSISTANT COMMISSIONER

Alvin H. Kola k

DEPUTY

ASSISTANT COMMISSIONER

Paul M . Harringto n

63

DIRECTORS :

EVALUATION AND

RESEARCH

William Rooney

FIELD OPERATIONS

Grant A . Newman

PLANNING & MANAGEMENT

Lewis 1. Baure r

PROJECT MANAGERS :

INTEGRATED COLLECTION

SYSTEM STAFF

Douglas Firman Jacting)

CONNECTIVITY PROJECT

STAFF

Michael L. Sollitto

CRIMINAL INVESTIGATIO N

ASSISTANT COMMISSIONER

Bruce V. Milburn

DEPUTY

ASSISTANT COMMISSIONER

Brian M . Bru h

DIRECTORS:

ENFORCEMENT

Gregory Zampogna

PLANNING & DEVELOPMENT

Warren E. Harrison

EXAMINATIO N

ASSISTANT COMMISSIONER

David G . Blattne r

DEPUTY

ASSISTANT COMMISSIONER

Robert T Johnson

DIRECTORS :

COORDINATED

EXAMINATION

Donald H . Anderson

DISCLOSURE

Carman L, Gannotti

EXAMINATION PLANNING

AND RESEARC H

Richard W. Hays

EXAMINATION PROGRAMS

M . Dianne Gran t

EXAMINATION OUALITY

Leonard N . Hall
Otticials

EXAMINATION SUPPORT

SYSTEMS

Manny Ruscheinsk!

PROJECT MANAGER .

AUTOMATED

EXAMINATION SYSTEM

Larry E . Burke y

EMPLOYEE PLANS AND

EXEMPT ORGANIZATION S

ASSISTANT COMMISSIONER

Robert 1 . Braue r

DEPUTY

ASSISTANT COMMISSIONER

Robert E . Withers

(Withers also directs the

EP/EO Operations Division)

DIRECTORS:

EMPLOYEE PLANS AND

EXEMPT

ORGANIZATIONS

OPERATIONS

Robert E . Withers

EMPLOYEE PLANS

TECHNICAL AND ACTUARIAL

Martin 1. Slate

EXEMPT ORGANIZATIONS

TECHNICA L

Edward D. Colema n

INTERNATIONA L

ASSISTANT COMMISSIONER

Donald E. Berghemn

DEPUTY

ASSISTANT COMMISSIONER

Donald L . Houck

DIRECTORS :

INTERNATIONAL PROGRAMS

William C. Roth

MANAGEMENT, SYSTEMS

AND PLANNING

Richard Sella

RESOURCES MANAGEMENT

Nancy D'Amato

TAX ADMINISTRATION

ADVISORY SERVICES

Socorro Velazquez

TAXPAYER SERVICE

AND COMPLIANCE

Thomas Andretta

TAX TREATY AND

TECHNICAL SERVICES

Stanley Novack

HUMAN RESOURCES ASSISTANT REGIONAL

MANAGEMENT & SUPPORT COMMISSIONER S

ASSISTANT COMMISSIONER

Michael P. Dola n

DEPUTY

ASSISTANT COMMISSIONER

Orion L. Birdsall. Jr.

DIRECTORS :

CONTRACTS AND

ACQUISITIONS

Edward 1 . Curvey

FACILITIES AND

INFORMATION

MANAGEMENT SUPPORT

Michael Killfoil

HUMAN RESOURCES

Helen White

NATIONAL OFFICE

RESOURCES MANAGEMENT

Robert L. Buono

PRACTICE

Leslie S . Shapiro

PLANNING, FINANCE

AND RESEARCH

ASSISTANT COMMISSIONER

John D .Johnso n

DEPUTY

ASSISTANT COMMISSIONER

Sylvia H . Wre n

DIRECTORS:

DETROIT DATA CENTER

Detroit, Michiga n

lack L. Schroeder

FINANCE

Stephen E . 1bylor

PLANNING

Regina M . Deanehan

RESEARCH

Roger L. Plate

,EGIONAL AND DISTRICT

I

I

OFFICERS:

COLLECTION

Robert G . Phillips

CRIMINAL INVESTIGATION

Inar Moric s

DATA PROCESSING

Bruce L. Pitt

EXAMINATION

Paul C . Lally

RESOURCES MANAGEMENT

Ion R . Swa n

REGIONAL INSPECTOR

John A . Gibson

ASSISTANT REGIONAL

INSPECTOR

INTERNAL AUDIT

Edward L . Ball

ASSISTANT REGIONAL

INSPECTO R

INTERNAL SECURITY

Harold 1 . Michaels

DISTRICT DIRECTORS:

CINCINNATI, OH

Harold M. Browning

CLEVELAND, OH

lack Chivatero

DETROIT MI

John 0. Hummel

INDIANAPOLIS, IN

William M . Jacobs

LOUISVILLE, KY

William E . PaIzkIII

PARKERSBURG, WV

Ronald W. Kirby

DIRECTOR, CINCINNATI

SERVICE CENTER

Frederic : R William s

MID-ATLANTIC REGIO N

REGIONAL COMMISSIONER

1. Robert Starkey

CENTRAL REGION

REGIONAL COMMISSIONER

Patrick 1. Ruttle

ASSISTANT

REGIONAL COMMISSIONERS :

COLLECTIO N

Leroy C . Ga y

CRIMINAL INVESTIGATION

Thomas A . Wis e

DATA PROCESSING

Donald N . Spagnuolo

EXAMINATION

lack Cheskaty

64

RESOURCES MANAGEMENT

Pam Bijelow

REGIONAL INSPECTOR

.

Benjamin 1 . Redmond , '

ASSISTANT REGIONAL

INSPECTOR

INTERNAL AUDIT

Walter D. Duvall

ASSISTANT REGIONAL

INSPECTO R

INTERNAL SECURITY

William Gill

DISTRICT DIRECTORS:

BALTIMORE . M D

Phil Brand

NEWARK, NJ

John 1 . Jennings

PHILADELPHIA . PA

Gary H . Matthews

PITTSBURGH, PA

George A . O'Hanlon

RICHMOND, VA

lack G. Petrie

WILMINGTON . DE

Joseph F Kump

DIRECTOR . PHILADELPHIA

SERVICE CENTER

Joseph H . Cloonan

MIDWEST REGION

REGIONAL COMMISSIONER

Elmer W Kletke

ASSISTANT

REGIONAL COMMISSIONERS :

COLLECTION

Allen G . Woodhouse

CRIMINAL INVESTIGATION

Donald K . Voge l

DATA PROCESSING

fames A. Grant

EXAMINATION

Leon Moore

RESOURCES MANAGEMENT

lack E. Shan k

REGIONAL INSPECTOR

Ronald J . Lambert

ASSISTANT REGIONAL

INSPECTOR

INTERNAL AUDIT

Harry B . Odom

ASSISTANT REGIONAL

INSPECTOR

INTERNAL SECURITY

James E. Benham

DISTRICT DIRECTOR&

ABERDEEN,SD

David H. Reizes

CHICAGO. I L

Richard S . Wintrocle, Jr.

DES MOINES, [A

Herma 1 . Hightower

FARGO. N D

Brian T Wellesley

HELENA, MT

Arnold D . Wiley

MILWAUKEE, W1

Lawrence M . Phillips

OMAHA, NE

Mitchell E . Premis

SPRINGFIELD, IL

Ira S. Loe b

ST LOUIS, MO

Ralph F. Shilling

Sr. PAUL, M N

C. Dudley Switzer

DIRECTOR, KANSAS CITY

SERVICE CENTER

Everett Loury

NORTH-ATLANTIC REGIO N

REGIONAL COMMISSIONER

Cornelius 1. Coleman

ASSISTAN T

REGIONAL COMMISSIONERS :

COLLECTION

Eugene P Pfeiffei

CRIMINAL INVESTIGATION

Michael Orth

DATA PROCESSING

Francine Crowley

EXAMINATION

Marshall V Washbur n

RESOURCES MANAGEMENT

Arlene G. Kay

REGIONAL INSPECTOR

Joseph F Reinbold

ASSISTANT REGIONAL

INSPECTO R

INTERNAL AUDIT

Patrick 1 . McCool

ASSISTANT REGIONAL

INSPECTOR

INTERNAL SECURITY

William R . Morrison

DISTRICT DIRECTORS:

ALBANY, N Y

Edwin A . Kelleher

AUGUSTA, ME

Richard E . Simko

BOSTON, MA

Gerald R . Esposito

BROOKLYN, NY

Eugene D . Alexander

BUFFALO, NY

Donald Mitgang

BURLINGTON, VT

Stephen L . Daige

HARTFORD. CT

James E. Ouinn

MANHATTAN . NY

Robert Mirsberger

PORTSMOUTH . NH

John 1 . Dunne

PROVIDENCE, RI

Malcolm A. Liebermann

DIRECTOR . BROOKHAVEN

SERVICE CENTER

Bobby G . Hughes

DIRECTOR, ANDOVER

SERVICE CENTER

Thomas M. Quinn

'SOUTHEAST REGIO N

REGIONAL COMMISSIONER

Thomas A . Cardoza

ASSISTANT

REGIONAL COMMISSIONERS:

COLLECTIO N

Charles G . Hoyle

CRIMINAL INVESTIGATION

David B. Palmer

DATA PROCESSING

Henry E . Leech, Jr .

65

EXAMINATION

Guerry G. Notte

RESOURCES MANAGEMEN T

Lee R . Monks

REGIONAL INSPECTOR

Billy G . Morrison

ASSISTANT REGIONAL

INSPECTO R

INTERNAL AUDIT

Lawrence A. Grant

ASSISTANT REGIONAL

INSPECTO R

INTERNAL SECURITY

William F. Coady

DISTRICT DIRECTORS :

ATLANTA, G A

Paul D . Williams

BIRMINGHAM, AL

Philip 1 . Sullivan

COLUMBIA, SC

Donald L. Breihan

Fr. LAUDERDALE, FL

Merlin W. Heye

GREENSBORO,NC

John E . Burke

JACKSON . MS

TUlly Miller

JACKSONVILLE. FL

James 1. Ryan

LITTLE ROCK, AK

William F. Barlow

NASHVILLE . TN

Glenn Cagle

NEW ORLEANS. LA

John C . Wenclorff

DIRECTOR . ATLANTA

SERVICE CENTER

Michael R . Allen

DIRECTOR, MEMPHIS

SERVICE CENTER

Raymond R Keena n

SOUTHWEST REGIO N

REGIONAL COMMISSIONER

Richard C. Voskuil

ASSISTANT

REGIONAL COMMISSIONERS:

COLLECTIO N

lack L. Mille r

CRIMINAL INVESTIGATION

Ronald 1. Eatinger

DATA PROCESSING

Charles 1 . Peoples

Officials

EXAMINATION

James R . Kopiclansky

RESOURCES MANAGEMENT

James A . Lindsey

REGIONAL INSPECTOR

Derle Rudd

ASSISTANT REGIONAL

INSPECTOR

INTERNAL AUDIT

Don Ford

ASSISTANT REGIONAL

INSPECTOR

INTERNAL SECURITY

John Dietz

DISTRICT DIRECTORS:

ALBUOUEROUE .NM

William M. Waulben

AUSTIN, TX

Richard R. Orosco

CHEYENNE, WY

Conrad L. Clapper

DALLAS,TX

Gary 0. Booth

DENVER,CO

Gerald F Swanson

HOUSTON, TX

Arturo A . Jacobs

OKLAHOMA CITY. OK

Kenneth 1. Sawyer

PHOENIX, AZ

Prescott A . Berry

SALT LAKE CITY, UT

Carol M. Fay

WICHITA . KS

Clarence M . King. Jr,

DIRECTOR, AUSTIN

COMPLIANCE CENTER

Robert D . Ah Nee

DIRECTOR . AUSTIN

SERVICE CENTER

Larry G . Westfall

DIRECTOR, OGDEN

SERVICE CENTER

Robert E. Wenzel
Otticial s

WESTERN REGION

REGIONAL COMMISSIONER

Thomas P. Coleman

ASSISTANT REGIONAL

COMMISSIONERS :

COLLECTION

James D, Helm

CRIMINAL INVESTIGATION

Paul Miyahara

DATA PROCESSING

Fredric F Perdue

EXAMINATION

Wayne R. Thomas

RESOURCES MANAGEMENT

Vacant

REGIONAL INSPECTOR

Aldwyn K. Hyatt

ASSISTANT REGIONAL

INSPECTO R

INTERNAL AUDIT

Gary D. Bell .

ASSISTANT REGIONAL

INSPECTOR

INTERNAL SECURITY

Kenneth Davidson

DISTRICT DIRECTORS:

ANCHORAGE . AK

Robert Broc k

BOISE . ID

Douglas A. Holm

HONOLULU, HI

Billy 1 . Brown

LAGUNA NIGUEL . CA

Michael 1 . Quin n

LOS ANGELES, CA

Frederick C. Nielsen

PORTLAND . OR

Carolyn K. Leonard

LAS VEGAS ' NV

Jesse A . Cota

SACRAMENTO. CA

Raymond A. Spillman

SAN FRANCISCO. CA

Francis S. Micel i

SAN JOSE. CA

Calvin Esselstrom

SEATTLE, WA

Woodrow D. Malone

DIRECTOR,

FRESNO SERVICE CENTER

Theron C. Polivka

CHIEF COUNSEL FOR

THE INTERNAL

REVENUE SERVIC E

WALTER H . SMITH11866

WILLIAM MCMICHAEU1871

CHARLES CHESLEY/1871

THOMAS 1. SMITH/1888

ALPHONSO HART/1890

ROBERT T. HOUGH/1893

GEORGE M. THOMAS/1897

ALBERT W. WISHARD/1901

A .B' HAYES11903

FLETCHER MADDOX/1908

ELLIS C . JOHNSON/1913

A .A . RALLANTINE/1918

D.M . KELLEHER/1919

ROBERT N. MILLER/1919

WAYNE JOHNSON/1920

CARL A . MAPES/1920

NELSON T HARTSON/1923

ALEXANDER W. GREGG/1925

CLARENCE M . CHAREST/1927

E . BARRE17 PRETTYMAN/1933

ROBERT H . JACKSON/1934

MORRISON SHAFORTH/1936

JOHN P. WENCHEU1937

CHARLES OLIPHANT/1947

CHARLES W. DAVIS/1952

DANIEL A . TAYLOR/195 3

JOHN POTTS BARNES/1955

NELSON P. ROSE/1957

ARCH M. CANTRALU1958

HART H . SPIEGEL/1959

CRANE C . HAUSER/] 961

SHELDON S. COHEN/1964

MITCHELL ROGOVIN/1965

LESTER R. URETZ/1966

K-MARTIN WORTHY/1969

LEE H . HENKEL . JRA972

MEADE WHITAKER/1973

STUART E. SEIGEL/1977

N. JEROLD COHEN/1979

KENNETH W GIDEON/1981

FRED T GOLDBERG. JRA 984

WILLIAM F. NELSON/1986

The following were Acting

Chief Counsel during periods

when there was no Chief

Counsel holding the office :

JOHN W. BURRUS

from March 2 to Nov. 30 . 1936

MASON] B. LEMING

from Dec . 6, 1951 to

May 15, 1952

KENNETH W. GEMMILL

from June 11 to Nov. 8, 1953

RUDY P. HERTZO G

from Dec. 1, 1954 to

MAY 8. 195 5, and from

Jan . 20 to Aug . 16 . 1961,

and front Sept . 1, 1963 to

Jan. 5 . 196 4

HERMAN T. REILIN G

from Jan . 19 to March 13 . 1957

and from Aug . 31 to Sept. 20,

195 9

RICHARD M. HAH N

from Ian. 20 to June 25, 1969

LEE H . HENKEL, JR .

From Jan. 16 to June 11 . 197 2

LAWRENCE B . GIBBS

from April 17 to Oct. 19, 1973

CHARLES L. SAUNDERS, JR .

from Ian . 20 to April 15, 1977

LEON G. WIGRIZE R

from April 16 to June 23, 1977

LESTER STEI N

from June I to Nov. 16, 1979

JEROME 1) . SEBASTIAN

from Ian . 21 to Feb . 2, 1981

and from March 30 to Aug. 14,

198 1

EMORY L . LANGDO N

from Feb. 3 to March 29. 1981

JOEL GERBER

from May 28, 1983 to

March 17, 1984

V. JEAN OWEN S

from March 14 to July 27, 1986

NOTE:

From 1866 to 1926, the chief

legal officer for the Internal

Revenue &!rvice was known as

the Solicitor. For the next eight

years, 192(, to 1934. he had

the title of General Counsel for

the Bureau of Internal

Revenue . Since 1934, he has

operated under the title of

Chief Counsel .

66

PRINCIPAL OFFICERS

OF THE IRS OFFICE

OF CHIEF COUNSEL

as of September 3o. ;988

NATIONAL OFFICE

CH~EF COUNSEL

Wil lam F Nelson

SPECIAL ASSISTANT TO

THE CHIEF COUNSEL

fames D. Bridgeman

DEPUTY CHIEF COUNSEL

Peter K . Scot t

SPECIAL ASSISTANTS TO THE

DEPUTY CHIEF COUNSEL

Kenneth Kempson

Gayle W. Hemdon

ASSOCIATE CHIEF COUNSEL

(TECHNICAL &

INTERNATIONAL)

D . Kevin Dola n

DEPUTY ASSOCIATE CHIEF

COUNSEL (TECHNICAL)

James D. Bridgeman (Acting)

DEPUTY ASSOCIATE CHIEF

COUNSEL (INTERNATIONAL)

Charles S . Triplett

ASSOCIATE CHIEF COUNSEL

(LITIGATION )

fames 1. Keightley

DEPUTY ASSOCIATE CHIEF

COUNSEL (LITIGATION)

Kenneth Little

ASSOCIATE CHIEF COUNSEL

(FINANCE AND

MANAGEMENT)

Richard 1 . Mihelcic

NATIONAL DIRECTOR OF

APPEALS

James J. Casimir

SPECIAL LITIGATION

COUNSEL

Stephen M . Miller

SPECIAL APPELLATE

COUNSE L

Daniel F Folzenlogen

DIVISION DIRECTORS :

CORPORATION TAX

fames F. Malloy

CRIMINAL TAX

Barry 1 . Finkelstein

DISCLOSURE LITIGATION

Peter V. Filpi

EMPLOYEE BENEFITS/

EXEMPT

ORGANIZATIONS

lames 1 . McGovern

GENERAL LEGAL SERVICE S

William F Long . Jr .

GENERAL LITIGATION

Arnold E . Kaufman

INDIVIDUAL TAX

Mario E. Lombardo

INTERPRETATIVE

Paul F. Kugler

LEGISLATION AND

REGULATIONS

Donald E . Osteen

TAX LITIGATION

Marlene Gross

REGIONAL AND DISTRICT

OFFICERS :

CENTRAL REGION

REGIONAL COUNSEL

Clarence E. Barnes. Jr.

REGIONAL DIRECTOR OF

APPEALS

Thomas 1 . Yates

DEPUTY REGIONAL

COUNSEL

(CRIMINAL TAX)

Charles M . Layton

DEPUTY REGIONAL

COUNSEL

(GENERAL LITIGATION)

Robert M . Venable

DEPUTY REGIONAL

COUNSE L

(TAX LITIGATION)

Mary Helen Weber

ASSISTANT REGIONAL

COUNSEL

(GENERAL LEGAL SERVICES)

John A. Freema n

DISTRICT COUNSEL AND

CHIEFS, APPEALS OFFICE :

CINCINNATI, OH

Counsel-Richard E . Trogolo

Appeals-Benny R . McCandless

CLEVELAND. CH

Counsel-Buckley D . Sowards

Appeals-Raymond H .

Fehribach

DETROIT. MI

Counsel-Charles S . Stroad

Appeals-Zora S . Hargrave

INDIANAPOLIS, IN

Counsel-Ross E. Springer

Appeals-Gerald W Wendel

LOUISVILLE, KY

Counsel-Ferdinand I . Lotz III

Appeals-Douglas A. Weaver

MID-ATLANTIC REGIO N

REGIONAL COUNSEL

David E. Gaston

REGIONAL DIRECTOR OF

APPEALS

James A. Dougherty

DEPUTY REGIONAL

COUNSEL

(CRIMINAL TAX)

Richard A . Francis. Jr.

DEPUTY REGIONAL

COUNSE L

(GENERAL LITIGATION)

Darrel Knucltson

DEPUTY REGIONAL

COUNSEL

(TAX LITIGATION)

Charles FT Carroll

ASSISTANT REGIONAL

COUNSEL

(GENERAL LEGAL SERVICES)

David 1. Markma n

DISTRICT COUNSEL AND

CHIEFS, APPEALS OFFICE :

BALTIMORE, MD

Counsel-Herbert A . Seidman

Appeals-Susan H . Hale

NEWARK . N J

Counsel-Matthew Magnone

Appeals-Patrick Glynn

PHILADELPHIA. PA

Counsel-H . Stephen Kesselman

Appeal5-Thomas G, Spaccarelli

PITTSBURGH, PA

Counsel-Edward Pleduzzi

Appeals-Thomas E . Douglas

RICHMOND . VA '

Counsel-Marion B . Morton

Appeals-John D. Piper

WASHINGTON . DC

Counsel-Meivin E. Lefkowitz

Appeals-Thomas L . Kruse

MIDWEST REGIO N

REGIONAL COUNSEL

Denis 1 . Conlon

REGIONAL DIRECTOR OF

APPEALS

Paul H . Thornton

DEPUTY REGIONAL

COUNSE L

(CRIMINAL TAX)

Virginia C Schmid

DEPUTY REGIONAL

COUNSEL

(GENERAL LITIGATION)

William 1 . Yor k

DEPUTY REGIONAL

COUNSE L

(TAX LITIGATION)

Harmon B . Dow

ASSISTANT REGIONAL

COUNSEL

(GENERAL LEGAL SERVICES)

Jeffrey 1 . Sieburg

DISTRICT COUNSEL AND

CHIEFS, APPEALS OFFICE :

CHICAGO. IL

Counsel-lames Kidd

Appeals-John F Eckert

DES MOINES, IA

Counsel-Mark E. O'Leary

HELENA, MT

CounSel-Thomas C, Morrison

KANSAS CITY, MO

Counsel-James E. Cannon

Appeals-James R . Wells

MILWAUKEE, WI

Counsel-Nelson E. Shafer

Appeals-Robert 1 . Collins

OMAHA, N E

Counsel-Ronald M . Frykberg

Appeals-Edwin L. Brooke

SPRINGFIELD, IL

Counsel-leff P. Ehrlic h

ST LOUIS. MO

Counsel-Richard A. Witkowski

Appeals-Douglas Kelley

ST. PAUL . M N

Counsel-Robert F Cunningham

Appeals-H. Larry Stewart

67

NORTH-ATLANTIC REGION

REGIONAL COUNSEL

Agatha L . Vorsanger

REGIONAL DIRECTOR OF

APPEAL S

Kevin R 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 SERVICES)

Elliott M . Carlin

DISTRICT COUNSEL AND

CHIEFS, APPEALS OFFICE:

ALBANY, NY

Counsel-Gerald A . Thorpe

BOSTON. MA

Counsel-Gerald 1 . O'Toole

Appeals-Linda M . Garrard

BROOKLYN, NY

Counsel-Vacant

BUFFALO. NY

Counsel-john E . White

Appeals-Joseph H. Walz

HARTFORD, CT

COLmsel-Powell W. Holly. It .

Appeals-loseph F Scherzinger

LONG ISLAND. NY

Appeals-John R Chambers

MANHATTAN . NY

Counsel-loseph F Masell!

NEW YORK CITY. NY

Appeals-Edward M . Schaeffer

Assistant-John G. Imbesi
SOUTHEAST REGIO

N

REGIONAL COUNSEL

'WilliamA . Goss

REGIONAL DIRECTOR OF

APPEALS

RichardE . Foley

DEPUTY REGIONAL

COUNSE

L

(CRIMINAL TAX)

lack Morton

DEPUTY REGIONAL

COUNSEL

(GENERAL LITIGATION)

Ronald P Campbell

DEPUTY REGIONAL

COUNSEL

(TAX LITIGATION)

Roy L . Allison

ASSISTANT REGIONAL

COUNSEL

(GENERAL LEGAL SERVICES)

Harry G, Mason

DISTRICT COUNSEL AND

CHIEFS. APPEALS OFFICE:

ATLANTA. GA

Counsel-Dean R. Morley [it

Appeals-Charles R. Barnes

BIRMINGHAM, AL

Counsel-John B . Harper

Appeals-RobertD. Holt

GREENSBORO,NC

Counsel-Aian 1 . Weinberg

Appeals-Larry L. Davis

JACKSONVILLE, FL

Counsel-RoyS. Fischbeck

Appeals-John M. Mankat

MIAMI . FL

Counsel-lohn T Lyons

Appeals-SteveD . Herscovitz

NASHVILLE, TN

Counsel-Richard). Neubauer

Appeals-Louie C, Mays

NEW ORLEANS . LA

CounseHames E, Keeton, Jr.

Appeals-Ray L. Pritt

TAMPA, FL

Appeals-WayneA . laggers

SOUTHWEST REGION

REGIONAL COUNSEL

David L . )ordon

REGIONAL DIREC70R OF

APPEAtS

Claude C, RogeTS.h.

DEPUTY REGIONAL

COUNSEL

(CRIMINAL TAX)

CarletonE. Knechtel

DEPUTY REGIONAL

COUNSEL

(TAX LITIGATION)

Mark L. Puryear

ASSISTANT REGIONAL

COUNSEL

(General Legal Services)

GaryA . Anderson

DISTRICT COUNSEL AND

CHIEFS, APPEALS OFFICE :

ALBUQUERQUE. NM

Counsel-Harry Beckhoff

AUSTIN,TX

Counsel-Lewis 1. Hubbard

Appeals-Frederick R . Box

DALLAS,TX

Counsel-WilliamF Hammack, Jr.

Appeals-Ronald 1. Blair

DENVER,CO

Counsel-Martin B. Kaye

Appeals-Dwight M . Sumner

HOUSTQN~ TX

Counsel-Harold Friedman

Appeals-Aubry0. Myrick

OKLAHOMA CITY. OK

Counsel-Michael I . O'Brien

Appeals-WilliamC. Reitan

PHOENIX, AZ

Counsel-Roger Rhodes

Appeals-Darretl P. Ladmirault

SALT LAKE CITY, UT

Counsel-Marion K. Mortensen

Appeats-Robert B . Stipek

WESTERN REGION

REGIONAL COUNSEL

BenjaminC . Sanchez

REGIONAL DIRECTOR OF

APPEALS

Donato Cantalupo

68

DEPUTY REGIONAL

COUNSEL

(CRIMINAL-TAX)

William K . Shipley

DEPUTY REGIONAL

COUNSEL

IGENERAL LITIGATION)

PerryT Poster

DEPUTY REGIONAL

COUNSEL

JTAX LITIGATION)

Constance L . Couts

ASSISTANT REGIONAL

COUNSEL

(GENERAL LEGAL SERVICES)

Robert 1 . Wilson

DISTRICT COUNSEL AND

CHIEFS . APPEALS OFFICE :

ANCHORAGE, AK

Counsel-JamesA . Nelson

BOISE . ID

Counsel-Wayne R . Appleman

HONOLULU, HI

Counsel-WilliamA. Sims

LAGUNA NIGUEL. CA

Counsel-Harry M . Asch

Appeals-Robert Skibicki

LAS VEGAS . NV

Counsel-RichardA . Jones

LOS ANGELES, CA

Counset-loseph0. Greaves

Appeals-RaymondE . Gump

Assistant-Bruce 1. Conyne

Assistant-Ann B. Mitchell

PORTLAND, OR

Counsel-IvAichael W. Bentley

Appeals-George F. Kaulfer

SACRAMENTO. CA

Counsel-Steven 1 . Mopsick

Appeals-Oris McMillian

SAN DIEGO, CA

Counsel-Donald W Wolf

Appeals-ChariesE. Mason

SAN FRANCISCO, CA

Counsel+ Richard Murphy, IT.

Appeals-Thomas K. Jarrett

SAN )OSE . CA

Counsel-LawTenceG . Lilly

Appeals-JacksonS . Kohagura

SEA7TLE,WA

Counsel-Richard 1 . Shipley

Appeals-leraid M . Peterson I

maps

MAPS

ESTEAN REGIO

N

Internal Revenue Service

Regions, Districts

and Service Center

s

Chief counsel

Regional and

District Offices

1E=1 RE

Mt

INE-R. E .G.

69

SOUTHEAST

REGION
INTERNAL REVENUE SERVICE

ORGANIZATION CHART

L,

Department

of the

Treasury

(Appeals)

(Technical & Legal Services)

Assistant Commissioner

(Inspection )

D

visions, internal ifit

d

Internal Security

-

--Ill .1 -

I

Commissioner

Senior Deputy

Commissioner

Deputy

Commissioner

(Operations)

Deputy

Commissioner

(Planning &

Resources)

Assistants

to th e

Commissionerl

f

Assistant

to th e

Senior Deputy

Commissioner

I pvb~ ~rr ~ ~' T-M 0'b~. Fal" oxxrwo

Asa~,,i- W V~c-vv, UW-Mm c,-

Regional Commissioners (7)

Assistant Regional

Commissioners

Reso rces Management

Crimiual Investigation

Examination

Data Processing

collectio n

Assistant Commissioner

(Criminal Investigation )

Office of Investigations

Office of Planning &

Development

Automated Criminal

Investigation Project Office

Assistant Commissioner

(Planning, Finance & Research )

Finance Division

Planning Division

Research Division

Service Center

Directors (10)

Divisions :

Compliance

Resources Management

Computer Services &

Accounting

Processing

Tax Accounts

Quality Assurance &

Management Support

Assistant Commissioner

(Examination )

Automated Examination

Systems Project Office

Office of Examination Programs

Office of Examination Support

System s

Office

of

Examination Planning

Office & Research

of Coordinated

Examinations

Office of Disclo ure

Office of Examination Quality

Assistant Commissioner

(Human Resources,

Management & Support )

Human Resources Division

National Office Resources

Management Division

Facilities & Information

Management Support Division

Contracts & Acquisitions

Divisio n

Director of Practice

I

I

Associate Chief Counsel

(Finance and Management )

General Legal Services

Office of Information Systems

Office of Planning & Finance

Office of Human Resources

Associate Chief Counsel

(Ifechnical )

- Financial Institutions &

Products

- Corporate

- Passithroughs & Special

Industnes

District Directors (63)

Divisions:

Collection

Criminal lnvesj~igation

Examination

Employee Plans &

Exempt Organizations

Resources Management

Taxpayer Service

*Not same in all district s

I

Assistant Commissioner

(Collection)

Office of Itanirm. &

Management

Office of Field Operations

of Evaluation &

Research

I

Assistant Commissioner

(Computer Services)

Planning, Budgeting &

Review Staff

~ysfierns Management &

operation Services Division

Compliance Systems Division

Tax Systems Division

Systems Support & Testing

Division

Telecommunications Division

Detroit Computing Center

Martinsburg Computing Center

Chief Counsel

Deputy Chief Counsel

income Tax & Accounting

Employee Benefits &

Exempt Organization s

Associate Chief Counsel

(international)

Technical

Lhigaftion & Field Advice

ASSOCiate Chief Counsel

(Litigation)

- Criminal Tax

- Disclosure Litigation

- General Litigation

- Tax Litigation

I

Regional Inspectors (7)

Assistant Regional Inspectors

Internal Audit

Internal Security

I

Assistant Commissioner

(Employee Plans & Exempt

Organizations)

Exempt Organizations

Technical Division

Employee Plans 16chnical

and Actuarial Division

Employee Plans & Exempt

Organizations Operations

Division

Assistant Commissioner

(Information Systems

Development)

Office of Input Processing

Office of Departmental

Systems

Office of Corporate Systems

Office of Standards & Data

Administration

Office of Planning & Project

Management

Office of Systems Engineering

& Integration

I

a

National Director of Appeals

- Office of Thtining &

Quality Program s

- Office of Field Services

- Office of Large Case

Program

- office of TEFRA & Tax

Shelter Programs

- Office of Information

management Services

- Office of AES

- Office of Appraisal Services

I

Assistant Commissioner

(International)

Office of Resources Mgmt.

Office of Tax Treaty &

Technical Services

Office of Taxpayer Service

and Compliance

office of Tax Administration

Advisory Services

Office of International Programs

Office of Management,

Planning & Research

Systems Planning & Quality

Improvement Staff

i

70- 71

Regional Counsel M

Deputy Regional Counsel

Criminal Tax

General Litigation

Tax Utigation

Assistant Regional Counsel

. General Legal Services

Regional Director of Appeals

District Counse l

1

Assistant Commissioner

(raxpayer Service & Returns

Processing )

Office of Legislative

Management Support

Office of Information Systems

& Resources

Returns Processing

Accounting Division

Statistics of income Division

Taxpayer Service Division

Tax Forms & Publications Div.

Division

November 5, 1988
INDEX

A

Administrative Appeals, Chief

Counsel 3 6

Assisting the lbxpayer 1 1

Audit Program, Computer Assisted 17

Automated Collection System ' , I

Automated Examination System 17

Automated Systems Environment,

Chief Counsel 3 7

Automated Raining System 3 0

B

Bankcard . U.S . Government 30

Bank Secrecy Act 2 0

Building Management 3 0

C

ChiefCounsel 33

Collecting the Revenue 6

Collection 2 1 Compliance. Research to Improve 18

Computer Services 2 8

Coordinated Examination Program 17

Credit Card Payment of Federal

lbxes 2 1

Criminal Investigation 19

Criminal lbx, Chief Counsel 3 6

D

Director of Practice 30

Disaster Assistance 15

Disclosure 19

Disclosure Litigation . Chie f

Counsel 3 6

Drug Enforcement Tbsk Forces 2 1

E

Earned Income Credit 10

Educating Maxpayers 13

Electronic Filing 8

Employee Plans 23

Employee Programs 29

Employment T~x Examination

Program 2 2

Enforcing the Law 16

z:)tatisvics

of Income

Library

EP/EO Automated Examination

System 2 3

EP/EO Base Inventory Master File

System 2 4

Equal Employment Opportunity 32

Examination 1 7

Excise lbx Program 17

Executive Succession Planning

System 30

Exempt Organizations 2 3

F

Foreign Tbx Return Project T~!am 2 3

Forms 8300 Program 2 0

Forms and Publications 1 4

G

GAO/IRS joint Management

Review 2 6

General Enforcement Cases 21

General Legal Services, Chief

Counsel 3 7

General Litigation, Chief Counsel 3 5

Government Bank Card, U.S. 30

I

Industry Specialization Program 17

Industry Specialization Program, Chief

Counsel 3 5

Information Returns Program 18

Information Systems Development 27

Informing the lbxpayer 1 2

Inspection 2 8

Integrated Collection System 21

Interagency Agreement on Employee

Plans 2 4

International 2 2

L

Legislative Affairs 31

Litigation, Chief Counsel 34

Lockbox Program 1 0

M

Managing the System 2 5

Maps . IRS and Chief Counsel 69

Master File 1 0

Motor Fuel Excise bx Program 21

0

Officials . Chief Counsel 66

Officials, IRS 62

Organization Chart . IRS 70

organized Crime lbsk Forces 2 0

P

Payer Compliance 18

Penalties and Interest 8

Presidential Election Campaign

Fund 8

Problem Resolution Program 14

Program Analysis System 10

Pub ic Affairs 1 5

Pubt Debt . Contributions

to Reduce 9

0

Quality Efforts, IRS 26

Quality in Examination ~ 18

Questionable Refund Program 2 0

R

Recruiting and Examining System ,

Competitive 30

Refunds 7

Reorganization of Technical Functions .

Chief Counsel 3 4

Research 26

Returns Received 7

Revenue Act of 1987, Chief

Counsel 3 4

S

Service Center Collection Branch 21

Special Trial Attorney Program, Chief

Counsel 3 5

Statistical Ibbles 41

Statistics of Income 2 9

Strategic Management System 2 7

T

lbx Litigation, Chief Counsel 35

Tbxpayer Assistance 1 2

lax Receipts 7

1~ix Reform, chief Counsel 34

7bx Refund Offset Program 9

Tax Shelters 1 7

1LIephone Assistance 1 3

*U.S, G-11- P-~ M- 1989-230-827:41784 72