1981 Annual Commissioner of

Report Internal Revenue

and the

Chief Counsel for the

Internal Revenue Service

1 .
1981 Annual Commissioner of

Report Internal Revenue

and the

Chief Counsel for the

Internal Revenue'Servic e

Note:

Statistical data used in the text and tables of this

volume are on a fiscal year basis, unless otherwise noted . For example, data headed " 198 1 "

pertain to the fiscal year ended Sept. 30, 1981 .

Graphs, charts and text figures have been

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

on unrounded figures.

The Commissioner's and Chief Counsel's Annual Report is produced by the Office of Public Affairs, Room 11 12 . Internal Revenue Service,

1111 Constitution Ave ., N .W., Washington, D.C .

20224 .

It is available from the Superintendent of Documents . U .& Government Printing Office, Washington, D.C . 20402 .

ror Mle by the Superintendent of Ducurntuts. U.S . Government Printing Offim

W-1d .9te., D.C. 20402
1981 Annual Table ol

Report Contents

Commissioner

of Internal

Revenue

Introduction/3

Collecting the Revenue

Returns Received/5

Mathematical Correction/5

Tax Receipts/6

Refunds/6

Penallies/6

Tax Credits/8

Z

p identiat Election Campaign Fund/8

ersbined Annual Wage Reporting/8

Assisting the Taxpaye r

Write, Call or Walk In/ 1 0

Toll-Free Telephone Assistance/10

Walk-In Service/ 1 0

Disaster Assistance/10

Educating Taxpayers/ 10

Informing Taxpayers/10

Clarifying Notices/1 0

Making Inlormation Available/ 11

Helping Other Countries/ 11

Problem Resolution/ 1 1

Forms and Publications/ 11

Enforcing the Law

Examinations/12

Examination and Correction Resuft~/ 1 2

Windfall Profit Tax/12

Large Corporations/ 1 2

Tax Shelters/1 2

W-4 Program/1 4

Unreported Income Program/14

Fraud Program/1 4

International Enforcement/ 1 4

Joint Efforts with Treaty Partners/15

International Operations/ 15

Compliance Overseas/ 1 5

Assisting Taxpayers Abroad/ 15

Appeals/1 5

Criminal Investigation/ 16

Cooperation With Other Agencies/ 16

Narcotics Traffickers/ 17

Illegal Tax Protesters/ 17

Collection/17

Service Center Collection/ 17

Distr ict Collection/17

Accounts Receivable/ 18

Delinquent Returns/18

Information Returns Program/18

Employee Plans/1 9

Exempt Organizations/20

Managing the Syste m

Research and Operations Analysis/21

Major Research Projects/2 1

Taxpayer Compliance Measurement/21

Workload Scoring Systems/21

Productivity Management/21

Statistics/2 2

Legislative Analysis/22

Technical Activities/22

Procedures Updated/22

Internal Revenue Bulletin/23

Continuing Professional Education/23

Internal Audit/2 3

Internal Security/24

integrity Program/24

Resources Management/24

Fiscal Management/24

Personnel/24

Recruitment/25

Labor Relations/25

Awards and Recognition/25

Centralized Services/25

Facilities Managemenl/26

Paperwork Management/26

Safety Statistics/26

Security/2 6

Training/26

Equal Employment Opportunity/27

Data Services/2 7

National Computer Center/27

Appendix/2 8

Chief Counsel

for the

Internal

Revenue

Service

Introduction/69

Responsibilities of the Chief Counsel

Organization/70

General

Introduction/71

Administrative Services/71

Criminal Tax/7 1

General Legal Services/72

Litigation

.Introduction/7 3

IRS Organization Chart/9 4

Map -Internal Revenue Service Regions,

Districts and Service Centers : Chief Counsel

Regional and District Offices/inside back cover

Disclosure Litigation/73

General Lifigation/74

Tax Litigation/75

Technica l

Introduction/79

Employee Plans and Exempt Organizations/79

Interpretative/8 0

Legislation and Regulations/81

Regional Counsel/82

Appendix/83
2 Introduction

This annual report reflects an expanding tax system that has significantly enlarged the Internal

Revenue Service's workload . The increase in

the number of returns filed and the amount of

gross revenue collected is evidence that our

self-assessment tax system remains vigorous

and healthy. Some of the information in this report indicates areas in which the growth of the

lax system has measurably challenged our capabilities .

When I became Commissioner of Internal Revenue in March 1981 our compliance programs

were being challenged by illegal tax protesters,

abusive tax shelters and increasing amounts of

delinquent taxes . There were backlogs in

projects in regulations, appeals and litigation,

The IRS was working to implement changing tax

laws and administer an ever-growing tax system .

To deter illegal tax protesters we issued regulations to discourage the submission of fraudulent

Forms W-4 claiming excessive allowances or

exemption, We also took prompt and firm action

against the promoters of illegal tax protest

schemes .

Abusive tax shelter returns are still a compliance

problem and we are looking at ways to reduce

the stress they may place on our appeals and IIIgalion functions . The Economic Recovery Tax

Act of 1981 is helping us curb the growth of abu~

sive shelters, To decrease the number of tax

shelter cases that reach the courts we have revised our methods of dealing with these cases tn

the administrative appeals process . This new

approach should have a significant, favorable effect on our case workload in this area .

We are trimming the regulations process to expedite drafting and review and to set priorities so

that those regulations with greatest impact are

considered earlier .

The rise in delinquent tax accounts over the past

few years has caused us to adopt debt collection techniques that have proven successful in

the private sector and we are moving ahead with

automated collection equipment to increase efficiency and reduce paperwork .

We have found that the solution to many of the

administrative problems facing the IRS today is

greater and more effective use of our computers

and increased office automation . The day of

looking merely to a larger workforce to get the

job done is behind us . We intend to make the

most of machine technology to help us accomplish our mission . We are confident that we can

do the things we do with fewer people than we

have had in the past.

I am committed to the President's program of increasing efficienqy and reducing the cost of government. The IRS has a record of efficient, innovative management and we are looking, and will

continue to look, at ways to build on that record

so the American public will continue to have responsive, effective tax administration at the lowest possible cost .

This annual report, my first as Commissioner,

combines the Commissioner's and Chief Counsel's annual reports into one publication . The

1981 annual report also lists a new district,

formed in response to the growing population

and economy of the Houston, Texas, area . However, it was established so late in the fiscal year

that individual statistics for it are not available for

this report .

Roscoe L . Egger . Jr.

Commissioner of Internal Revenue
4 Coflecting 1he Revenue

5

Returns Received

The Internal Revenue Service received and processed 166 .5 million lax returns and supplemental documents during 1981, Over 94 million, or

56 .5 percent, of all returns filed this year were

individual income tax returns. Of these, 36.9 million individual taxpayers filed short Forms 1040A

and 57 .1 million used Forms 1040 .

Number of Returns Filed

by Principal Type of Return

(Figures in thousands. For details

see Statistical Table6 .)

Type of Return 1980 1981

Grand Total 143,446 1166,528

Income Tax, Total R 107,803 130,55

5

Individual R93,128 94.01

8

Declaration of

estimated tax 8,699 130,34

7

Fiduciary 1,877 1 .91

7

Partnership 1,390 1,46

7

Corporation R2,709 - 2,80

6

Esta*e Tax 148 14

6

Gift Tax 216 19

9

Employment Tax R26,440 26,06

3

Exempt Organization 444 40

9

Employee Plans 792 79

0

Alcohol, Tobacco

and Firearms 547 522

Excise Tax 909 971

Supplemental

Documentsil 6,064 6,817

Non-Master File

RetumS3 83 ~ffl

Data revised from previous annual report .

The increase in volume since 1980 results from a

change

of

for declaration counoft estimated tax data-the number of tax .

payers was shown

in 1980 whereas the number of documents is shown in

1981.

2 Includes Forms 1040X, 11 2OX, 268B, 4868. 7004, 7005,

104 1 A and 990AR .

Includes Forms 941 M, 94 1 NMI, CT-2, 949, 949A .

90BL. 6069. 1042, 1120DISC and 720M.

Mathematical Correction

As a result of checking the mathematics on 91 .4

million individual returns the IRS issued refunds

or credits to3 .2 million taxpayers who made

mistakes that o~erslatecl their tax liabilities by

$778 million, an average of $242 per return, On 3 .9 million returns taxpayers understated their

tax liability by $1 .2 billion, an average of $315 .

Error rates for Forms 1040 and 1040A rose

slightly in 1981, with6.7 percent of the 1040As

processed having mathematical errors, compared to 6 .3 percent for 1980 . The error rate for

Forms 1040 was8 percent in 1981, 7 .5 percent

in 1980 . The five most frequent taxpayer errors

involved the earned income credit, use of tax tables, calculation of the balance due or refund,

Form W-2 withholding and itemizing deductions .

In checking estimated tax payments claimed on

individual income tax returns the IRS found that

taxpayers had underclamed $446 million and

overclaimed $950 million .

Individual Income Tax Returns

Mathematically Verified

(in thousands)

1980 1981

Number Verified

by Computer* 88,945 91,42

7

Number of returns on

which mathematica l

errors were detected 6,468 7,118

Percent of returns

with mathematical

errors7 .3 7. 8

Returns with Decrease :

Number 2,912 3,21

2

Amount $590,832 $778,22

9

Average amount $202.91 $242 .2

9

Returns with Increase:

Number 3,556 3,906

Amount $1,119,633 $1,232,352

Average amount $314 .88 $315 .47

* Does not include Forms 1040C . 1042, prior year returns

or non-computes.
Net Internal Revenue Collections

(in thousands of dollars)

Source

Grand Tota l

Corporation income taxes

Individual income taxes

Employment taxes, total

Old-age, survivors', disability

and hospital insurance

Railroad retirement

Unemployment insurance

Estate and gift taxes

Excise taxes

Does not include interest paid on refunds. In the narra.

tive the total ofund figure of $63.3 billion includes $1 .1

billion interest .

Net Collections

Gross Percent

Collections Refunds I Amount of Total

606,799,103 62,249,788 544,549,314 100 .0

73,733,156 12,596,020 61,137,136 11 .2 .

332,850,146 -48,617,D44 284,233,102 52 .2

152,8115,816 581,181 152,304,634 28 .0 ,

146,529,366 515,480 146,013,B86 26 .8

2,710,994 7 .075 2.703,918 0. 5

3,645,456 58,626 3,586,830 0. 7

6,910 .386 123,849 6,786,537 1 . 2

40,419 .598 331,694 40,087~904 7. 4

~ Refunds of Forms 1040 and 1040A including withheld

taxes, minus FICA .

Tax Receipts

Gross tax receipts in 1981 rose to $606 .8 billion ,

an increase of $87.4 billion-16 .8 perceni-over

1980. The gain was larger than the previous record $60 .6 billion increase in 1979 .

Income taxes accounted for over two-thirds of all

tax receipts. Individual income taxes of $332 .9

billion reflected an increase of $45 .3 billion, or

15 .8 percent, over the prior year. Corporation income tax receipts were $73 .7 billion, up $1 .4

billion, or 1 .9 percent.

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

$152 .9 billion, up $24 .6 billion or 19 .1 percent

from 1980 . This rise reflects an increase in the'

social security tax rate from 12 .26 to 13 .3 percent on Jan . 1, 1981, and an increase in the taxable earnings base from $25,900 in 1980 to

$29,700 in 1981 ,

Excise tax revenue rose to $40 .4 billion, up by

$15 .8 billion, or 64 .2 percent, over last year . The

sharp increase was due primarily to receipts

from the windfall profit tax, During 1981 the IRS

processed 5,342 quarterly and annual excise

tax returns reporting $16.9 billion of windfall

profit tax .

Estate and gift taxes increased by $412 m(Ilion-6 .3 percent-to $6 .9 billion .

Refunds

The IRS paid a total of $63 .3 billion in refunds to

73 .6 million taxpayers . In 1980, 74 .5 million refunds totaling $54 billion were paid . This year refunds to 71 .3 million filers of Forms 1040 and

.1040A were $48 .4 billion including interest . Individual refunds averaged $679, compared to an

average of $614 paid to 72 .3 million individual

taxpayers in 1980. Refunds to taxpayers also included 4 .9 million checks totaling $1 .3 billion for

taxpayers who claimed the earned income CredPenalties

The law provides for the IRS to charge penalties

such as those for failure to pay, paying with bad

checks, filing late, negligence and fraud. In 1981

the IRS imposed 22 million penalties for a total

of $3 billion . For details see Statistical Table 14 .

7

Gross Internal Revenue Collections

(in thousands of dollars . For details see Statistical Table 1 .)

Source

Percent

1 198 1

Collections

Increase or Decrease

1980 1981 Amount Percen t Grand Total 100.0 519,375,273 606,799,103

Income Taxes, Total 67.0 359,927,392 406,583,302

Corporation 12.2

87,423,829 16.8

46,655,910 13.0

72,379,610 73,733,156 1,353,546 1 .9

Individual, total 54.9 1287,547,782 2332,851 4 6

. Withheld by

employers3 42.2 1223,601,608 2256,006,407

Others 12 .7

45,302,364 15 .8 .

32.204,799 14 .4

63,746,174 76,843,739 13.097,565 20 .5

Employment Taxes, Total 25 .2 R128,330,479 152,885,81 6

Old-age, survivors',

disability and hospital

insurance, total 24 .1 122,486,499 146,529,36 6

Federal insuranc e

contributions 23 .2 116,763,618 140 .488,60 5

Self-employment

insurance contributions 1 .0

24,555,337 19 .1 .

24,042,867 19 .6

23,724,988 20 .3

5,722,881 6,040,760 317,880 5 .6

Unemployment insurance 0 .6 3,309,00 0

Railroad retirement 0.4

Estate and Gift Taxes 1.1

Excise Taxes, Total 6.7

Alcohol 0. 9

Tobacco 0. 4

Other 5. 3

Includes Presidential Election Campaign Fund amount

.

ing to $38,831,653.

2 Includes Presidential Election Campaign Fund amount.

ing to $40,956,589.

3 Estimated colections, of individual income tax withheld

are not reported separately from old-age, survivors'. disa.

billy and hospital insurance (OASDHI) taxes on wages

nd salaries . Similarly, collections of individual income tax

not withheld am combined with 0ASDHI taxes on self.

3,645,456 336,456 10 .2

2,534,981 2,710,994 176,013

6,498,381 6,910,386 412,005

6 .9

6.3

24,619,021 40,419,598 15,800,577 64.2

5,704,768 5,688,413 -16,355 -0. 3

2,446,416 2,583,857 137,441 5. 6

16,467,837 32,147,329 15,679,491 95. 2

employment income. The amount of OASDHI tax collec.

tions shown is based on estimates made by the Secre.

tary of the Treasury pursuant to the provisions of sec .

201 (a) of the Social Security Act as amended and in .

cludes 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.

R Data revised from previous annual report,
Flow of Returns Received and Refunds Issued

Individual Income Tax *

(Cumulative numbers in thousands )

1980 Jan Feb

Returns Receive d

Number 9,731 38,25 0

Percent 10 .6 41 . 8

Refunds Issued

Mar Apr May June ,

55,827 88,769 89,981 91,432

61 .1 97.1 98 .4 100

Number 986 13,190 35,439 56,408 67,353 69,028

Percent 1.4 19. 1

198 1

Returns Receive d

Number 7,755 36,74 3

Percent 8.4 39. 7

Refunds Issued

Number 794 12,082

Percent 1.2 17.9

51 .3 81.7 97.6 100 i

54,319 89,154 90,879 92,639

58 .6 96.2 98.1 too :

34,614 55,583 65,911 67,578

51 .2 B2.3 97 .5 too ~

* This chart represents cumutative 1040 and 1040A Is .

~urna received n the service centers dunng the --month

fling period from January through June.

Tax Credits

Earned income credits (EIC) of $2 billion were

claimed by 6 .9 million low-income taxpayers

who maintain a home for themselves and at least

one dependent . Employees have the option of

receiving the EIC in their paychecks rather than

waiting for a refund after filing an individual income tax return at the end of the tax year. Employers reported on 28,122 employment tax returns that $19 .2 million had been paid out in advance EICs during 198 f .

This year taxpayers claimed $553 million in

credits on 4 .6 million returns for energy conservation and renewable energy-source expenditures made on their residences.

The business energy investment tax credit, for

investments in solar- and wind-energy properly

placed in service between Sept. 30, 1978, and

Dec . 31, 1979, initially was refundable . Credits

in excess of taxpayers' tax liability resulted in refunds. For Property placed in service after Dec.

31, 1979, the credit is limited to the amount of

the tax liability . This year taxpayers were allowed $1 .9 million to satisfy tax liabilities and refunded $277A 16 in excess of tax liabilities.

Employers claimed $189 million on 124,000 returns for the targeted-jobs tax credit in 1981 .

This credit is designed to encourage employmeml of specific groups .

Presidential Election Campaign Fund

This year 27 million individual income tax returns

had designations for the Presidential Election

Campaign Fund-28 .7 percent of the returns

processed . Designations amounted to $41 million, compared to $38 .8 million designated in

1980 on 25 .3 million individual tax returns, or

27 .4 percent of those processed . The cumulative amount credited to the fund since its inception in 1972 is $287.2 million.

Combined Annual Wage Reporting

Combined annual wage reporting reduces the

reporting burden for employers while still satisfying the needs of the IRS and the Social Security

Administration (SSA) . During 1980 the IRS began a program to ensure that the amounts reported on employment tax returns filed with the

IRS and Forms W-2 filed with SSA agreed . This

reconciliation was undertaken to assure that the

correct tax had been reported and that the employees received the correct social security coverage with SSA. From the start of the program in

January 1980 through Sept. 30, 1981, $327 .6

million in additional tax have been assessed .

Processing

Pipeline

MAIL

11

n

u s

Returns are delivered to the Envelopes are opened and

regional service centers. returns counted .

$100

-_11111-NDIVI DUA L

ORPORATE

EXCIS E

Returns are sorted by type of

return.

Tax returns and accompanying Returns are edited and coded for Tax return information is placed on

c, ec s are compared It k . computer processing. magnetic tape for computer

processing .

IRS computers check returns for Tapes are sent to the National

mathematical accuracy. Computer Center for accoun t

posting and settlement .

Tapes of refunds are sent to the

Treasury Department Disbursing

Center for issuance of checks

directly to taxpayers.

Once a tax return reaches one of ten IRS service While many parts of the pipeline shown here are

centers it travels through a series of processing automated for faster processing and faster resteps known as "the pipeline ." funds, people are involved every step of th e

way.
10 Assisting the 7axpaye

r

Write, Call or Walk I

n

This year the IRS received about 36 million telephone, 8 .7 million walk-in and 106,000 written

inquiries from taxpayers requesting information

about their rights and obligations and available

tax benefits . In 1980 the IRS responded to 35

million telephone,8 million walk-in and 102,000

written inquiries .

Almost 60 percent of this year's 44 .8 million inquiries, 26 .7 million requests for assistance, occurred between January 1 and April 25-21 million phone calls, 5 million walk-in inquiries and

36,000 items of correspondence . A quality

check of 205,000 telephone responses and other help given by IRS assisters during this same

period found an overall accuracy rate of over 97

percent.

Toll-Free Telephone Assistanc

e

Nearly all of the telephone calls received during

the 1981 tax return filing period were made

through the toll-free telephone system that allows taxpayers throughout the United States to

call the IRS for information without paying longdistance charges .

Over 86 percent of these telephone calls are answered by front-line assisters . Calls requiring

computer or technical assistance are referred to

IRS employees who have specialized training .

This year the IRS answered 3 .4 million taxpayer

account and problem resolution referrals and 2 .7 million technical referrals .

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

the Virgin Islands to receive toll-free tax assistance, and in 1981, 2,3 10 taxpayers received

such assistance .

Walk-in Service

Walk-in taxpayer assistance was offered at

inner-city, business-district, suburban and rural

locations in 680 permanent offices and 146 temporary offices during the filing period . In addilion, over 37,000 banks and Postal Service locations helped distribute more than 248 million tax

forms and instructions .

The IRS provided foreign language assistance at

201 of its 826 taxpayer service offices . Spanish

language assistance was offered at 151 of these

offices by 587 employees while 105 offices and

44 1 employees helped taxpayers in other languages .

Disaster Assistance

In 1981 the IRS provided help in preparing

amended returns and casualty loss claims and

in getting refunds to taxpayers faster in 10 states

and 35 counties affected by floods, hurricanes,

tornadoes and other major disasters.

Educating Taxpayers

Understanding Taxes and similar programs

reached more than5 .5 million high-school and

college students last year . IRS-sponsored workshops for 4 1,000 small-business owners helped

make taxpayers aware of their tax rights and responsibilities . In addition, over 550 institutes

were held for tax practitioners.

Through the volunteer income tax assistance

program (VITA) the IRS recruits, trains and supports volunteers who prepare tax returns for lowincome, non-English speaking and military taxpayers. This year 293,000 federal income tax returns were prepared by 37,000 volunteers . In

1980, as a result of the tax counseling for the

elderly program, the IRS entered into agreements with nonprofit organizations to provide

free tax help to individuals age 60 and over using volunteers who were reimbursed for oul-ofpocket expenses . During 198 1, 10,000 volunteers prepared 79,000 federal income tax returns through this program .

Informing Taxpayers

Television networks and local television broadcasters provided free air time worth an estimated $5 .5 million for this year's IRS public service

announcements ,

National publications received 9,200 specialized

issuances from the IRS to use in advising readers of their responsibilities and benefits. The material was designed for specific groups and covered items of particular interest on such subjects

as child-care credits for working parents, information for homeowners, tax consequences of

selling precious metals and lax responsibilities

of small business owners .

The IRS issued 7,300 news releases and responded to nearly 2 1,000 media inquiries

through the National Office and 75 field locations.

Clarifying Notices

To improve the clarity of the computer-generated

notices and letters sent to taxpayers, the IRS reviewed over 900 notices and letters and recommended changes to almost 300 of them .

Changes were made to three of the highest volume notices . These were tested and used during

1981 and reaction of taxpayers and practitioners

was favorable. Other revised notices will be

phased in starting in January 1982 .

Making Information Available

During calendar year 1980 the IRS processed

12,651 requests under the Freedom of Information Act for IRS documents-an increase of 37

percent over 1979 . Of this total, 7,350 were

granted in full, 1,628 were granted in part and

3,673 were either incomplete requests or requests denied in full . The National Office reading

room serviced approximately 29,000 addilional

requests for documents available to the public,

including returns of exempt organizations, pension plans and private letter rulings-a 6 .5-percam decrease from the prior year ,

Under the Privacy Act of 1974 individuals made

334 requests for access to records about themselves . The IRS permitted full access in 96 of

these requests and granted partial access in 28 .

The remaining 210 were either incomplete or

were denied in full .

Approximately 1,970 disclosures of tax information were made to the Department of Justice,

187,000 to federal, state and local child-support

enforcement agencies and 68,5 million to state

tax agencies under specific disclosure provisions in the tax law.

The IRS has agreements with 93 state tax agencies for reciprocal exchange of confidential in .

formation . This federal-state exchange program

increases tax revenues, reduces duplicate examinations and increases taxpayer compliance

for both state tax agencies and the IRS . This

year the IRS approved implementation agreements with 63 state tax agencies to identify more

precisely the information to be exchanged and

limit disclosures to information that is needed

and used .

Helping Other Countries

In 1981 the IRS continued to provide long-term

tax administration advisory assistance to Egypt,

Liberia and Sierra Leone and started new

projects in Saudi Arabia and Trinidad and Tobago Short-term projects were conducted for Ecua~or . Guatemala, Jamaica, Jordan and Saudi

Arabia . Most of the projects were funded by the

Agency for International Development .

This year 532 officials from 79 countries visited

the IRS for orientation and observation programs . Since 1963 over 6,350 visitors from 142

countries have participated in these programs .

The IRS also presented a seven-week seminar

in tax administration for tax officials from six

countries.

High-level IRS officials addressed various assemblies and conferences of the Inter-American

Center of Tax Administrators and the Caribbean

Organization of Tax Administrators .

Problem Resolutio

n

This year 318,179 individual taxpayer problems

were resolved by the problem resolution program (PRP), which was established nationwide

in 1977 to bring special attention to persistent

taxpayer problems and complaints not promplly

or properly resolved through normal procedures,

- PRP also identifies underlying causes of taxpayer difficulties so that organizational, procedural

or systemic problems can be identified and corrected ,

Each of the IRS's 59 districts, 10 service centers

and seven regional offices and the office of international operations has a problem resolution officer . The taxpayer ombudsman, who is on the

Commissioner's immediate staff, administers

PRP nationwide, represents taxpayers' interests

and concerns within the IRS decision-making

process, reviews IRS policies and procedures

for possible adverse effects on taxpayers, proposes ideas on tax administration to benefit taxpayers and represents taxpayers' views in the

design of tax forms and instructions .

Forms and Publication

s

Public hearings held in Philadelphia, St . Louis,

Daflas and Los Angeles resulted in many suggestions on how to simplify the federal tax forms

and instructions ,

The IRS distributed many taxpayer information

publications free of charge, including3 .1 million

copies of Your Federal income Tax, 1 .2 million

copies of the Tax Guide for Small Business,

763,000 copies of the Farmer's Tax Guide and

69,200 copies of the Tax Guide for Commercial

Fishermen . Additional tax materials were furnished to 7 .9 million taxpayers, 240,000 lax

practitioners and 438,000 employers . The IRS

publishes more than 90 bookiets-three in

Spanish-on specific tax topics .
12 Enforcing the Law

13

Examinations

During 1981 the IRS used a new syslem-total

positive income (TPI) and total gross receipts

(TGR)-lo group individual returns for examination selection, TPI, which is used for nonbusiness returns, is the sum of all positive income

values appearing on a return, with losses treated

as zero . Under the previous adjusted gross income system (AGI), losses reduced income

items with the result that high-income returns

with tax Shelter losses were grouped with lowincome returns for examination purposes .

TGR is the sum of business gross receipts and is

used to class business returns, which are further

classed according to ScheduleC (Business or

Profession) or Schedule F (Farm) . Under the

new system returns of taxpayers who are predominantly wage earners but have a small

amount of business income are classed as nonbusiness .

Examinaticri results for 1981 are grouped into

classes by TPI and TGR . Previously returns were

grouped according to AGI . Therefore examination data from previous annual reports cannot be

compared to this year's on a class-by-class basis .

Examination and Correction Results

The IRS examined 1,930,292 returns in 198 1, of

which 1,7138,774 were examined in district offices or at the taxpayers' residences or places of

business by tax auditors or revenue agents-a

decrease of 215,450 returns from 1980. The remaining 161,518 returns were examined in service centers, a decrease of 33,555 from 1980 .

Revenue agents examined 557,084 returns at

the taxpayers' residences or places of business-a decrease of 58.587 returns or 9 .5 percent from last year. Tax auditors examined

1,21 1,690 returns in IRS offices, a decrease of

156,863 returns or 11 .5 percent from 1980 .

Examination coverage of income, estate and gift

tax returns was 1 .84 percent, compared to 2 .12

percent in 1980 .

The IRS examination program resulted in recommenclations for additional tax and penallies of

$10 .5 billion, compared to $9 .4 billion in 1980.

Of that total, individual income tax returns accounted for $2 .6 billion, corporate income lax

returns for $6 .3 billion, fiduciary returns for

$38 .8 million, estate and gift returns for $1 .4 billion and employment and excise returns for

$125 million .

The examination program also disclosed overassesiiments on 1 14 .994 returns resulting in refunds of 3 ;395 million.

In addition to the examination program, 814,023

returns were verified or corrected during the

year through correspondence from the service

centers, including 668,610 that resulted from the

matching of information documents . This is an

increase of 280,977 returns or 53 percent over

1980 . Recommended additional tax and penalties totaled $205 million, compared to $123 million in 1980.

Statistical tables7 and8 show examination activity for 198 1 and 1980 .

Windfall Profit Tax

In 1981 the IRS trained more than 700 enforcement and technical personnel in both basic oil

and gas issues and in windfall profit tax administration. In addition, 370 employees were trained

to respond to taxpayer inquiries and questions

relating to the tax, Windfall profit lax liabilities reported on excise tax returns processed through

Sept. 30, 198 1, amounted to some $16.9 billion .

Large Corporations

At the end of 1981 there were 942 large corporation cases in the national coordinated examination program (CEP) and 536 cases in the regional CEP with a combined average number of

open years for each case of

2 .73, compared to

a3 .0 objective . Recommended tax deficiencies

and penalties totaled $4 .33 billion during 1981,

compared to $4 .35 billion for 1980 .

The industry specialization program included 13

designated industries in 1981 encompassing

458 of the national CEP cases with 83 issues being coordinated .

Tax Shelters

As of Sept . 30, 1981, 248,828 returns with lax

shelter issues were in the examination process,

an increase of 74,584 returns over the prior period . During 1981, 49,474 returns were closed after examination with recommended tax and penalties of $593 .5 million .

In 1981 the appeals division received a total of

19,116 tax shelter returns . At the end of the year

15,081 returns with tax shelter issues were in

the appeals process-up 9,743 over 1980 . As of

Sept . 30, 1981, there were 8,572 civil cases

docketed for court action .

Special examination groups for commodity shelters were established in 1981, and procedures

were revised to expedite processing of returns .

Tax Returns Audited by Revenue Agents and Tax Auditors (District Examination Divisions)

Returns Examine

d

by Type of Tax

Estate& Gift 1 .9%

Corporations6 .1%

All other7 .7%

Individual&

Fiduciary 84 .3%

Dollar Recommendations

by Type of Tax

Estate& Gift 13 .7%

Corporation 60.3%

All Other1 .5%

Individual

&

Fiduciary 24.5%
14

There were 136 criminal investigations in process of tax shelter promoters and operators for

fraudulent transactions at the end of September

1981 . During the year 39 indictments and informations were returned, eight of which resulted in

conviction on criminal charges . Federal grand

juries have been established primarily to consider tax shelter-related crimes .

The Economic Recovery Tax Act of 1981 provides penalty provisions for excessive values assigned to properties that create inflated deductions . The Act also provides a disallowance for

losses in excess of gains for commodity straddies, and interest and carrying charges for commodity straddles are to be a capital expenditure,

rather than a current deduction, and must be

added to the cost basis .

W-4 Program

The W-4 program was refined this year . 11 was

established in 1980 to check abuses by employees who file incorrect withholding allowance cerlificates with employers to avoid having income

tax withheld from wages.

The IRS expanded the monitoring of employer

compliance with the regulations by requiring district collection and examination divisions to conduct compliance checks during contacts with

business taxpayers . In addition, a computer systern is being developed to identify employers

with large payrolls who have not submitted

Forms W-4 to the IRS . A program also is being

established to follow up automatically on certain

W-4 filers who failed to file 1980 income tax returns .

In March 1981 regulations were issued to prevent abuses by some employees who were filing

successively false Forms W-4 after being notified by the IRS that the previous form was not

acceptable . The regulations provide that the IRS

will advise the employer that the employee may

not claim total exemption from withholding or

claim withholding allowances in excess of a

number specified by the IRS . A legislative proposal to increase the civil penalty for filing false Forms W-4 was included in the

Economic Recovery Tax Act of 198 1 . The Act increased from $50 to $500 the civil penalty for filing false information with respect to wage withholding . It also increased from $500 to $1 .000

the criminal penalty for willfully failing to supply

information or for willfully supplying falsified information in connection with wage withholding . i

Unreported Income Progra

m

IRS unreported income programs have resulted

in the identification of More than 24,000 returns .

Examination results reflect a noncompliance rate

of 83 percent . The newest and most significant

programs in this area are district informationgathering projects on unreported income, of

which there are more than 235 projects nationwide . There also are 16 regional projects and

one national project .

Additionally, the IRS is working to develop the

capability to identify potential unreported income

on filed returns through its discriminant function

(DIF) scoring system and will begin testing several DIF unreported income formulas in 1982 .

Fraud Program

During 1980, and continuing in 1981, the IRS revised program emphasis, procedures and training to increase the number and quality of fraud

referral

s . This resulted in a 12-percent increase

in the number of examination division referrals

for each 1,000 returns examined for the 12-

month period ending June 30, 198 1 .

The number of recommendations for assertion of

the civil fraud penalty, which is equal to 50 percent of the underpayment of tax, increased by

21 percent .for the year ending June 30, 1981 .

International Enforcement

Examinations of business operations outside the U .S .-the majority involving multinational corporations-are handled by approximately 235 international examiners located in 13 key districts,

In 1981 international examiners specially trained

in the complex international provisions of the Inlemal Revenue Code, tax treaties and foreign

tax statutes participated in the examination of

2,900 returns, and their recommended adjustments and penalties reached a record high of

$2 .8 billion, up 56 percent from 1980.

With the cooperation of the aluminum industry

the IRS in 1981 developed guidelines and price

indexing systems that will relieve the burden of

repeated examinations of complex issues involving the allocation of taxable income from multinational operations . This innovative approach 10

income allocation problems should promote voluntary compliance and the prompt payment of

taxes properly due theU .S . The IRS now is considering developing similar guidelines for other

industries .

Joint Efforts with Treaty Partner

s

The IRS established its fifth simultaneous examination program in 1981 with the Kingdom of

Norway . Programs exist with Canada, the United

Kingdom, France and Germany .

In September 1981 IRS representatives met with

tax administrators of European and Pacific Basin

income lax treaty partners to discuss international technical and tax administration matters and

improve cooperation .

International Operation

s

The office of international operations (010) has

foreign posts located in 16 key cities around the

world, These foreign posts are headed by revenue service representatives (RSRs), who manage the examination, collection and taxpayer

service programs at the posts . In addition, they

conduct specialized investigations in support of U .S . domestic examination and criminal cases .

RSRs also serve as liaisons with foreign tax authorities in both treaty and nonlreaty countries ,

Compliance Overseas

In 1981 010 examined over 18,500 returns and

recommended additional tax and penalty assessments of nearly $950 million . 1

5

Assisting Taxpayers Abroad

Approximately 113,000 taxpayers in 133 cities in

76-countres sought tax assistance and 1,563

taxpayers attended 68 tax seminars conducted

by the IRS . Seven military tax workshops attracted 583 participants, who, in turn, helped armed

services personnel prepare their own tax returns,

Appeals

The number of cases received in Appeals continued to increase-from 53,467 in 1980 to

58,505 in 1981 . To minimize taxpayer inconvenience conferences were held at 36 Appeals of .

fices, 60 subotfices and over 500 other iocations ,

Nondocketed workload increased two percent

and there was a 38-percent increase in docketed cases. Small cases, those involving pro.

posed deficiencies of less than $2,500 . continued to be a large part of Appeals work, accounting for over 52 percent of receipts in 1981 . Disposals also increased from 49,971 cases in

1980 to 53,260 in 1981 . In nondocketed cases

83 percent were closed by agreement, approximately the same as last year . In docketed cases

57 percent were agreed in Appeals, which is
tour percent lower than for 1980, due to an increase in the number of tax shelter and illegal

tax protester cases moving through the system .

The combined agreement rate for Appeals and

district counsel, including those cases dismissed

by the Tax Court, was 89 percent ,

Ending inventory in Appeals increased from

36,047 cases in 1980 to 39,254 at the end of

1981, 40 percent of which were small cases .

The proposed tax liability increased from $8 .7

billion to $11 .6 billion . Cases with proposed deficiences exceeding $1 million represented 87

percent of dollars in inventory even though they

comprised only three percent of total cases . A taxpayer whose request for abatement of certain penalty assessments is denied by a service

center or district office may request an appeals

conference . During 1981 Appeals disposed of

7,554 penalty appeals, compared to 8,338 penalty appeals cases considered in 1980 . Penalties of $23 million were protested, and of this

amount, $14 million were abated by Appeals .

Appeals, in cooperation with the Office of Chief

Counsel, is putting its inventory on computers to

establish better control, particularly over related

cases in widely separated offices . Computerization also will produce reports that permit timely

evaluation of Appeals operations and reduce

clerical staffing .

Criminal Investigatio

n

A role Iof 5,838 investigations were initiated in

the general and special enforcement programs

of the criminal investigation division (CID) in

1981 . The general enforcement program identities income lax evasion cases with prosecution

potential . This program also provides for balanced criminal tax enforcement and geographical and occupational coverage of various . types

of alleged violations of the tax laws . During the

year priority enforcement efforts included investigating individuals who filed multiple claims for

tax refunds, illegal tax protesters and promoters

of fraudulent tax shelters.

The special enforcement program identifies and

investigates those individuals who derive substantial income from illegal activities and violate

the tax laws. This program also includes the federal strike force program against organized

crime, the high-level drug leaders project, wagering tax enforcement and other efforts against

racketeers .

In Florida a cash-flow project is concentrating on

criminal investigations of money launderers and

corrupt bank officials who violate currency laws

by using financial institutions to deposit proceeds from narcotics trafficking .

Prosecutions were recommended in 1,978 investigations out of the 5,481 completed . Grand

juries indicted orU .S . attorneys filed informalions on 1,785 taxpayers . Prosecution was successfully completed in 1,494 cases .

Taxpayers entered guilty pleas in 1, 152 cases,

60 pleaded nolo contendere and 282 were convicted after trial, Acquittals and dismissals totaled 81 and 142, respectively . Of the 1,615 taxpayers sentenced during the year, 802, or 49 .7

percent, received jail sentences .

Of these totals, the special enforcement program

accounted for 1,478 completed investigations,

696 prosecution recommendations and 323

convictions or pleas of guilty to tax charges .

Results of Criminal Action

in Tax Fraud Cases

Action

Number of

Defendants

1980 1981

Plea of guilty or

nolo contendere 1,337 1,21

2

Convicted after trial 264 28

2

Acquitted 80 81

Nol-prossed or dismissed 193 142

Total Disposals 1,874 1,71

7

Indictments& informations 1,832 1,76

5

Percentage of jail sentences

to total sentenced 46 .5 49.7

Cooperation With Other Agencies

The IRS parlicipates in the federal strike force

program against organized crime, Investigations

in the 15 strike forces, located in 25 cities, are

coordinated by attorneys from the Department of

Justice . CID also participates in financial investigative task forces established by U.S . attorneys

to coordinate the various federal law enforcement agencies' efforts against major narcotics

organizations . Additionally, IRS special agents

are detailed to the Drug Enforcement Administration (DEA) to identify narcotics traffickers subjecl to the internal revenue laws .

The IRS also provided training in financial investigative techniques to investigators for the DEA,

theU .S . Air Force Office of Special Investigations, the U .S . Naval Intelligence Service and

other federal, state and local law enforcement

agencies .

Narcotics Traffickers

Since 1980 the IRS has more than doubled the

number of staff years involved in investigations

of high-level drug traffickers, financiers and

money launderers in its special enforcement

program . As of Sept . 30, 1981, the inventory of

high-level drug trafficker cases included 399

grand jury investigations, most of which are being conducted jointly with other federal agen .

cies . There are 838 high-level drug traffickers

under investigation and another 131 undergoing

IRS and Department of Justice review before indictment. In 198 1, 110 indictments or informa~

lions were returned on high-level drug traffickers . There were 50 convictions and 39 received

jail sentences, with 74 percent averaging four

years .

Illegal Tax Protesters

Illegal forms of tax protest have been a growing

concern to the IRS with illegal tax protesters using a variety of schemes to evade payment of

taxes . Beginning in early 1979 the IRS established a comprehensive program to identify ille

gal tax protester schemes and to take appropriate action through examination, criminal investigation and collection programs to assure compliance with the tax laws .

As of June 30, 1981, 13,600 illegal tax protester

returns were under examination, During 198 1 .

429 criminal investigations were begun on illegal

tax protesters, 168 indictments or informations

were returned, 120 were convicted and 141

were sentenced, with 60 percent receiving jail

sentences .

Collection

During 1981 the IRS disposed of 2 .2 million de,

linquent accounts and collected $5 .9 billion in

overdue taxes . Of that sum, $2 .2 billion were

collected in response to computer notices sent

to taxpayers and $3 .4 billion were collected on

delinquent accounts. Overdue taxes of $285 million were collected when 1 .5 million delinquent

returns, involving $1 .8 billion in additional assessments, were secured .

The collection division concentrated its research

and analysis efforts this year on methods of improving efficiency. In 1980 a group of IRS and

Treasury officials conducted a study and recom- . mended legislative and procedural changes for

reducing the number of accounts receivable and

increasing processing efficiency . Many of the

recommendations were reviewed and adopted

in 198 1, such as improving the readability of

forms and adopting certain successful debt collection techniques used by the private sector . 1

7

This also was the first full year that the collection

quality review system operated nationwide . Besides identifying areas where the quality of work

needs to be improved . the system eliminates

certain review responsibilities of first-line managers allowing them to concentrate on more direct

involvement with daily operations.

Results of Direct Enforcement on

Delinquent Accounts and Returns

1980 198

1

Delinquent Taxes

CollectedI

From delinquent

accounts $3,995 .9 S3,435 .3

From notices S2 .003 .7 $2,148 .6

From delinquent

returns secured 2- $285 .4

Delinquent Returns

Secured3

By collection division 1,362.4 1,518 .7

By examination division 48 .1 45.4

Additional Tax, Penalty

and Interest Assessed

on Delinquent Returns

(Net of prepaid creditsp

By collection division * $1,278.0 $1,803 .1

By examination division $55.6 S54 . 1

I millions

2 Data not available.

3thousands * Data revised (rom previous annual report to

exclude prepaid tax credits .

Service Center Collectio

n

The service center collection branches handle

computer delinquency notices, the first step in

communication with taxpayers who have not

filed or paid their taxes. Many district office procedures were reviewed to determine which actions might be performed more efficiently by the service centers . As a result the service center

collection branches absorbed several steps in

the initial processing of delinquent accounts and

returns. Procedures such as associating taxpayer correspondence, screening cases to see that

a final notice has been sent and verifying taxpayers' employment are now performed by the

service centers allowing district offices to redirect resources to higher priority work.

District Collectio

n

If taxpayers do not resolve delinquent accounts

or delinquent return investigations in response to

notices from the service centers, these cases

are transferred to district offices. In 198 1 district
18

collection functions served 740,103 nolices of

levy and 502,894 notices of federal lax lien and

conducted 8,848 seizures .

Most delinquent accounts and delinquency investigaticris transferred to the districts are first

worked by clerical and paraprofessional employees in the collection office function, which in

1981 closed over 57 percent of delinquent accounts and .over 67 percent of delinquent return

investigations .

More difficult delinquent accounts and return investigations that cannot be resolved in the collection office function are referred to the collection field function . In 1981 revenue officers in the

field function closed 335,000 delinquent return

investigations and 967,000 delinquent accounts .

During 1981 Collection emphasized improving

existing telephone systems to deal more efficiently and responsively with delinquent taxpayers . Several projects also were undertaken to

reduce the paperwork burden on taxpayers and

on district colleclion operations .

The special procedures function advises district

collection personnel on technical and legal issues and files claims in bankruptcy, probate and

other types of insolvency cases . Recent

changes in the bankruptcy laws and the coinciding increase in the number of bankruptcy petitions filed have had impact on the special procedures function . In 1979, the last year under the

old bankruptcy laws, there were some 240,000

petitions filed . In 1980, under the new law, this

figure climbed to over 42 1,000, and in 1981

there were over 500,000 petilions filed .

Accounts Receivable

The collection division began work this year on

an automated telephone system that uses the

latest computer technology to manage accounts .

Paper documents will largely be eliminated and

replaced by computerized information available

through computer terminals . The system also will

feature atitomaticdialing and should result in

higher productivity, quicker resolution of accounts and increased revenue .

Delinquent Returns

Improvements were made to delinquent returns

programs in 1981 with greater emphasis now

placed on matching information documents and

tax returns . Methods of identifying and contacting taxpayers who have failed to file income tax

returns were improved, and nonfilers are now

detected earlier . Notices also were revised to

emphasize the need to file returns on time. Use

of information from the states to resolve delinquencies also was improved . -

1

Procedures to cope with windfall profit tax were

implemented this year . Additionally, returns

compliance programs concentrated on identifying delinquencies in unemployment and

highway-use taxes and on the compliance problems of workers in the construction industry and

self-employed taxpayers .

Information Returns Program

The IRS received 645 million information documents in its tax year 1980 information returns

program including over 184 million Forms W-2

received and processed by the Social Security

Administration and 64 million pre-1974 SeriesE

savings bonds from the Bureau of Public Debt .

More than 397 million information returns received from businesses and organizations reporting interest, dividends and other payments

also were involved .

Over 336 million of the information documents

were submitted on magnetic media . The IRS will

continue to match most information returns submitted on magnetic media to verify that correct

amounts are reported on taxpayers' returns . Of

the information returns submitted this year on

paper approximately 26 percent will be

matched, and 84 percent of the combined magnefic media and paper receipts will be matched .

In 1981 the IRS notified over 1 .2 million taxpayers of potential discrepancies between income

reported on their tax returns and income reportad on information returns. Also, 1 .6 million taxpayers were sent notices of apparent failure to

file tax returns based on information returns .

This year the IRS began associating information

returns with cases of taxpayers who filed income

tax returns in previous years but failed to do so

for the current,year .

Information Returns

Reported on Magnetic Media

Tax Documents Reporting

Year (thousands) Entities

1967 36,492 1,048

1968 47,686 2,42.

1969 58,951 2,963

1970 68,300 4,637

1971 91,449 8,504

1972 115,008 12,758

1973 144,533 13,128

1974* 185,554 21,86

2

1975* 216,839 32,486 -

1976* 248,106 35,013

1977* 275,423 39.98

0

1978* 269,936 38,417

1979* -303,978 43,840

1980* 336.672 33,956 ,

R Data revised train previous annual report ,

*Calendar year data. Data for 1973 and before cover the

6-month period January through June .

Note: For 1978 and subsequent years the volumes

shown do not include Forms W-2 and W-2P processed by

the Social Security Administration under the combined

annual wage reporting system ,

Employee Plans

During 1981 the IRS continued a taxpayer compliance measurement program JCMP) for employee benefit plan returns to ensure compliance

with the Employee Retirement Income Security

Act of 1974 (ERISA) . Data gathered during the

TCMP examinations will be used for planning future examination programs, improving the selection of returns for examination and identifying

needed changes to the Forms 5500 series of

employee plan returns and instructions . Under

the program approximately 18,000 Forms 5500

and 5500C returns with plan years beginning in

1978 were examined . A detailed plan termination standards worksheet

was developed this year to ensure the protection

of the rights and benefits of plan participants in

terminating plans . It will provide employee plans

specialists with comprehensive guidelines to

19

identify terminating plan problems,A training

course also was developed for employee plans

specialists that covers the review of terminating

plans . A revenue procedure issued this year establishes optional application procedures for plan

administrators to obtain determination letters on

amendments to employee plans that already

have received favorable determination letters .

The revenue procedure provides for the use of a

short form to apply for determination for amendments of plans thus facilitating the processing of

the determination request by the IRS and requiring less time for completion by the applicant .

Revised Forms 5500C and 5500K and new

short Form 550OR were mailed to filers in January of this year to begin triennial filing for plan

years beginning in 1980 . Forms 5500C and

5500K now are required to be filed only once

every three years with the Form 550OR filed in

the intervening years .

Through the coordinated compliance agreement

with the Department of Labor (DOL) the IRS virtually eliminated duplication of examinations between the two agencies during 198 1 . For the

first time cases involving fiduciary actions that violate the exclusive benefit rule were referred to

DOL when the IRS concluded that a plan should

be disqualified .

The review of employee benefit plans was begun in 1981 under a program established to

bring plans into full compliance with ERISA. The

program protects the benefits of plan participants by providing varying degrees of relief from

sanctions for plans that agree to comply with

ERISA and, where necessary, retroactively provide benefits to which plan participants would

have been otherwise entitled it ERISA had been

complied with in a timely manner. A post-review program, which was started in

1980, has helped to ensure that all IRS employee plan key district offices uniformly apply the

law and IRS procedures when issuing determination letters on qualification of plans . Under this

program determination letters issued by key districts on the qualification of plans and the taxexempt status of related trusts are subject to selection for post-review by the National Office .

During the first year of operation, which ended

June 30, 1981, 2097 cases were reviewed .

In 1981, 5 regulalions and 51 revenue rulings

and procedures were issued as well as 2,855

National Office opinion letters on master and

prototype plans dealing with Keogh plans, corporale plans and individual retirement accounts

and annuities . The IRS also has completed a review of pre-ERISA revenue rulings for modification, restatement, obsolescence or revocation .
The rulings resulting from that review are being

made public ,

Advance determination letters are issued by the

IRS on the qualification of pension . profit-sharing

and other employee benefit plans, During the

year 132,370 determination letters were issued

on corporate and self-employed plans . Also,

20,207 plans were examined to determine the

qualification of plans in operation, to verify the

employers' allowable deduction for contributions

to plans and to assure that the rights and benefits of plan participants are protected .

Exempt Organization

s

Twenty-seven states, the District of Columbia

and the IRS agreed in 1981 to use a revised Form 990, Return of Organization Exempt from

Income Tax, to enable exempt organizations to

file the same form with both federal and state

governments . The new form substantially reduces recordkeeping and financial reporting

obligations for those organizations while providing greater accountability, more uniform information on charitable organizations and full disclosure of financial funding agreements ,

The charitable trusts and solicitations subcommittee of the National Association of Attorneys

General and the National Association of State

Charity Officials have endorsed the use of the revised Form 990 to meet IRS and state reporting requirements, A Form 990 advisory committee,

comprising IRS and state officials and represenlatives of those organizations that use or prepare the form, is being established to review future revisions.

The IRS continued exchanging enforcement information, as allowed by law, with state attorneys general on charitable trusts and other exempt organizations . Several state representatives also participated in IRS exempt organizations training sessions .

In 1980 the District Court (or the District of Columbia in the case of Green v. Regan supple- mented and modified a 1971 in . unction prohibiting the IRS from recognizing rajelly discriminatory schools as tax exempt, Under the court order the IRS is prohibited from recognizing or

continuing the tax-exempt status of private schools in the State of Mississippi that have

been adjudicated discriminatory or have been

formed or expanded at the lime of public school

desegregation and cannot demonstrate that they

are not racially discriminatory .

Enforcement of the injunction continued during

198 1 . Each private school located in Mississippi

and exempt from income tax was contacted to

determine whether its admissions policies were

racially discriminatory under the standards set

forth by the court, Action has been completed on

all private schools that are not church-related .

By its order of May 14, 198 1, the court granted

intervention to the C)arksdale Baptist Church in

Green v . Regan . On July 13, 198 1, the court

suspended application of its 1980 order to

church-related private schools pending resolution of the issues raised by the intervenor . The

IRS therefore has suspended action on the

church-related schools until the outcome of this

litigation .

Congress prohibited the use of any funds during

1980 to carry out a proposed revenue procedure published on Aug . 22, 1978 . or to adopt

new procedures that would cause the loss of tax

exempt status to a private school . A joint resolution extended the restriction to 198 1 .

Section 501 (c)(9) regulations were adopted for

the first lime in 1981 . Section 501(c)(9) of the Intemal Revenue Code exempts from tax voluntary

employee associations that provide their members with life, sick or accident insurance and

similar benefits .

Two revenue rulings on environmental issues

were published . The first holds that an organization whose principal activity consists of institut .

ing litigation as a party plaintiff to enforce environmental legislation, if otherwise qualified, is

operated exclusively for charitable purposes and

is exempt from federal income tax under section

501(c)(3) . The second ruling holds that organizations that mediate international environmental

disputes also are exempt .

In another ruling the IRS held that publication of

a newsletter containing congressional incumbents' voting records on selected issues does

not constitute participation or intervention in any

political campaign within the meaning of section

501(c)(3) .

During 1981 the IRS exempt organizations activity issued or revised 52 revenue rulings and procedures, 291 technica I

advice memoranda, examined 20,102 exemPI

organization returns and

participated in the issuance or revision of 10

regulations . In addition, the IRS acted on 53,938

applications, reapplicalions and requests for rulings from organizations .

ganag~ng the system

Research and Operations Analysis

During 1981 the first editions of the IRS strategic

plan and the research plan were developed, The

unreported income research group co minued its

updating of the 1979 IRS report "Estimates of Income Unreported on Individual Income Tax Returns ." Special emphasis is being placed on improving estimates of unreported income using a

consumer expenditure survey approach and developing comprehensive estimates of unreported

income for individuals engaged in illegal activities .

Major Research Projects

The IRS established a permanent research

group this year to improve the information returns program . Several key studies in this area

were completed in 1981 on reporting of income

on information documents for tax years 1975

and 1976, reporting of gambling winnings, extending information reporting to bearer instruments and the feasibility of an information returns program for interest and dividends paid to

corporations . Throughout 1981 the IRS continued studies to measure complian~e in reporting

nonemployee compensation on the new Form

1099-NEC .

The IRS contracted with an outside firm in 1979

to simplify the individual income tax forms. Prototype forms were developed and have been

tested on volunteers using hypothetical tax situations, Some of these new forms will be tested in

actual use as official tax return forms for tax year

1981 . A comprehensive review of the format of

information returns also was begun to study

forms consolidation, simplification and other improvements that could reduce the filing burden

of payers, provide correct, easy-to-understand

information to payees and facilitate IRS matching

-of information reports against tax returns .

Research has continued on compliance with

some of the approximately 90 Interrial Revenue

Code sections that allow taxpayers to defer certain tax consequences to future years. These

studies include deferred gains on installment

sales, recapture of certain deductions on housing projects insured by the Department of Housing and Urban Development and tracking of

business losses in activities that may not be engaged in for profit .

The state income tax refund study, completed

during 1981, uncovered a compliance problem

that can be monitored by computers . In addition,

computerized tracking systems have been set

up to monitor the once-in-a-lifetime exclusion of

gain from the sale of a principal residence and

the maximum dollar limitations on residential energy credits . 2

1

Taxpayer Compliance Measurement

This year the IRS started taxpayer compliance

measurement program JCMP) examinations on

a sample of corporation income tax returns filed

in 1981 . A survey of potential nonfilers of individual income tax returns also was started . TCMP

results are used to plan enforcement programs,

allocate IRS resources, improve tax forms and

instructions and develop mathematical scoring

formulas used by computers to select returns for

examination . TCMP examinations continued this

year on randomly selected employee plan

Forms 5500 and 5500C, 1979 individual income

tax returns and exempt organization Form 990

series . A TCIVIP program for partnership returns

filed in 1982 is planned .

Workload Scoring Systems ,

Because it is essential that the mathematical

scoring, or discriminaml function (DIF), techniques remain at the "state of the art," two outside firms were engaged to research alternative

mathematical/ statistical methods of computer

scoring and selecting cases to be examined .

These contracts were completed .in July 1981 .

Revised DIF formulas based on data from a

TCMP survey of corporaIe returns were developed this year for selecting these returns for audit, DIF-type formulas also were developed to

enhance the efficiency and effectiveness of collection operations by identifying accounts receivable and nonfiler cases to be worked , A study of the joint IRS/Social Security Administration combined annual wage reporting

program, which reconciles Forms W-2 and various employment tax forms, resulted in development of a formuia for selecting cases to be

worked ,

Productivity Management

The IRS continued to explore ways to increase

output and reduce costs while maintaining or enhancing the quality of the work product. One major productivity improvement project undertaken

in 1981 was a study of large-volume clerical processing and support operations in IRS district offices . This study brought IRS case processing

experts together with industrial engineers from

an outside consultant firm to analyze the document and data processing operations that occur

before and after returns are audited or delinquent accounts collected . The study should resull in recommendations for improved processing techniques that can be tested in 1982 .

Through the IRS's productivity enhancement

fund, financing was made available for I I productivity improvement projects including put-
chase of computer software needed to begin a

computer-monitored incentive pay plan at the

Philadelphia Service Center and the implementation of a microfiche system for Appeals records

in the National Office .

Statistics

Statistics of income (SOI) publications issued in

1981 included individual income tax returns for

1978, sole proprietorship and partnership returns for 1977 and corporation income tax returns for 1976 . A preliminary report for corporations for 1977 also was published . Preliminary

data for individuals for 1979 and sole ~ropnetorships and partnerships for 1978 were included

in the July 1981 issue of the SOI Bulletin, the first

in a new series of quarterly reports . The SOI Bulletin contains selected data formerly contained

in the preliminary SOI reports, which have been

discontinued . It also will be used for presenting

key data in advance of, or instead of, the more

detailed SOI reports .

This year the IRS published its first supplemental

report presenting data by country for the foreign

earned income and foreign tax credits of U.S . individuals . Another supplemental report provided

information by industry and country on foreign

subsidiaries of U .S . corporations .

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

Printing Office, Washington, DC 20402 .

Preliminary statistics for unincorporated businesses for 1979, along with complete 1977 and

preliminary 1978 corporate data, were provided

to the Treasury Office of Tax Analysis (OTA) and

the congressional Joint Committee on Taxation

for use in revenue estimating and analyzing exisling and proposed tax legislation, The data

also were provided to the Department of Com~

merce's Bureau of Economic Analysis for use in

updating the national income and product accounts.

The IRS furnished statistics to OTA for congressionally mandated annual reports covering domestic international sales corporations, international boycott participation and taxation of domestic corporations on their operations in Puerto

Rico and U .S . possessions . Data also were provided on the taxation of Americans working

abroad and on income of nonresident aliens and

the U .S . taxes withheld on that income .

Other data provided to OTA for special reports to

Congress included statistics on the 1980 crude

oil windfall profit tax, 1979 corporate jobs credit

and 1977 and 1979 sales of capital assets by individuals . Work also was completed on a fiveyear survey of individual taxpayers for use in

OTA's analysis of capital gain or loss transaction

patterns and on the initial results of collating estate tax returns for 1976 with income tax returns

of decedents and beneficiaries .

Legislative Analysi s

This year the IRS developed 22 implementation

plans detailing responsibilities of various functions in administering new tax legislation including the Economic Recovery Tax Act of 198 1 .

Technical Activities I

During the year the IRS acted on 32,030 requests for letter rulings and technical advice including 21,423 requests for changes in accounting methods and periods .

Letter rulings are written statements issued to

taxpayers interpreting and applying tax law to

specific sets of facts . Such rulings provide guidance concerning the tax effect of proposed

transactions . Letter rulings are not precedents

and may not be relied upon by taxpayers other

than the recipient of the ruling .

Technical advice is issued by the National Office

at the request of district offices to provide guidance on the proper application of the tax laws to

specific facts in connection with audits of taxpayers' returns or claims for refund or credit.

The IRS also issued 395 revenue rulings and

revenue procedures . Revenue rulings are interpretations of the tax laws published in the weekly Internal Revenue Bulletin to inform and guide

taxpayers, practitioners and IRS personnel .

Revenue Rulings and Revenue

Procedures Publishe d

Type Number

Administrative 1 9

Employment taxes 1 0

. Estate and gift taxes 39

Excise taxes 2 5

Exempt organizations 5 2

Income taxes 17 7

Employee plans

Tax conventions

69

4

Total 395

Procedures Update d

During 1981 the IRS issued a revenue procedure that contained major changes and amplifications of the general procedures under section

23

Requests for Tax Rulings and Technical Advice (Closings )

Subject

Total

Administrative provision s

Changes in accounting method s

Changes in accounting period s

Earnings and profits determination s

Employment and self-employment taxes

Engineering questions

Estate and gift taxes

Excise taxe s

Individual income tax matters

Corporation tax matters

1 .446-1 (e) of the Income Tax Regulations for

taxpayers' requesting the Commissioner's consent to changes in methods of accounting . The

revised procedures encourage changes to proper methods of accounting by shortening or eli

nating the period of time over which adjustments `m_

to income will be permitted when the use of an

improper method is found by the IRS during an

examination, Two of the seven checklist revenue

procedures for issuing letter rulings on Internal

Revenue Code Subchapter C transactions-Corporate Distributions and Adjustmems-also

were updated in 1981, The remaining checklists

will be revised in 1982 to reduce their complexity .

Internal Revenue Bulleti n

During 1981 the weekly Internal Revenue Bulletin published 331 revenue rulings, 64 revenue

procedures, 19 public laws reiating to internal

revenue matters, 20 congressional committee

reports, 71 Treasury decisions containing new

or amended regulations, 8 delegation orders, 2

Treasury Department Orders, 32 notices of suspensions and disbarment from practice before

the IRS, 260 announcements of general interest

and 8 court decisions .

This year the IRS began publication in the Bulletin of proposed regulations . Bulletin contents of

a permanent nature are published semiannually

in Cumulative Bulletins . Both are available

through the Superintendent of Documents .

Continuing Professional Education

The National Office began an advanced training

program in 1981 to broaden the education and

Taxpayers' Field

Total Requests Requests

32,030 30,745 1,28 5

140 86 54

7,893 7,893

13,530 13,530

1,328 1,328

1,169 - 528 64 1

184 147 37

708 564 144

121 62 59

2,465 2,362 103

4 .492 4,245 247

improve the skills of attorneys and tax law specialists in Technical and Chief Counsel . The New

York University School of Law was selected to

provide the training .

The curriculum for 1981 consisted of eight short

courses in tax law along traditional law school

lines with students being tested and graded .

Internal Audi t

Additional revenue of $526,6 million accrued to the IRS in 1981 through action on internal audit

reports directly related to collection, enforcement of the tax laws and processing of returns .

Since the beginning of the coordinated audit approach, which provides evaluation of IRS programs on a national or regional basis, these audits have yielded $1 .98 billion . Many corrective

actions result in annual recurring savings, which

have totaled $1 .5 billion since 1977. IRS management also is taking long-term actions to implemem internal audit recommendations that will

realize an additional $498 .6 million in revenue

and cost savings, all of which will have recurring

benefits .

In 1981, 51 coordinated internal audits were

completed resulting in more efficient operations,

more effective programs and procedures and

stronger internal controls. A specialized group of

internal auditors also was established to review

the planning and management of the IRS coordinated examination program to assist management in ensuring quality examinations and the

efficient use of resources .

Abstracts of Internal Audit findings were disiributed monthly to IRS officials to alert them to

areas that may need increased management at-
24

tenlion . Top management also received reports

on the implementation and effectiveness of actions taken in response to General Accounting

Office reviews of IRS activities .

Internal Security

The internal security division's investigations to

protect the integrity of the IRS resulted in the arrest or indictment of 125 taxpayers and tax practitioners and 44 current or former IRS employees . There were convictions or guilty pleas in the

cases of 131 individuals arrested or indicted in

1981 or earlier . Of these convictions 26 were

for bribery and 31 for assault while t~e rest involved conspiracy to defraud the government,

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

An 18-month investigation of illegal trafficking in

narcotics at an IRS service center resulted in the

arrest of 18 individuals in a three-state area .

Seventeen of those arrested, includling four former employees and eight building guards, were

convicted and sentenced to prison terms ranging up to one year. A 31-month undercover investigation into organized crime's attempts to compromise the integrity of IRS operations led to the indictment of

eight organized crime figures and their associates for bribery and related offenses . Playing

"a corrupt employee," an IRS special agent

made numerous contacts with underworld characters in schemes to "fix" criminal cases and

other proceedings . Almost $50,000 in bribe payments were made by the suspects .

Operating independently, two employees at the

same IRS office embezzled several thousand

dollars by issuing fictitious receipts for the taxes

they collected . Both former employees are facing prosecution for embezzlement .

The division completed 4,721 background investigations of employees during the year and conducted police record checks on all persons considered for temporary appointments . These investigations and record searches resulted in the

rejection of 127 job applicants and administrative actions against 439 employees . In addition,

the division conducted 524 investigations involving alleged employee misconduct with 136 resulting in exoneration of the employees involved .

Assaults and threats against IRS employees decreased from 508 in 1980 to 455 in 1981 .

Integrity Program

To deter waste, fraud and abuse Inspection

completed 44 audits of areas particularly susceptible to integrity violations, such as activities

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

breaches .

As a result of nationally coordinated projects,

controls were strengthened over the examination

of employee tax returns, accounts reported currenfly not collectible and collection revenue representative activities. Audits of high-risk areas

resulted in the strengthening of controls in coliecting and depositing delinquent taxes, securing delinquent returns, controlling seized property and determining and assessing tax deficiencies .

Internal control seminars were conducted nationwide to increase employee recognition of integrity matters, to develop a better understanding of

the role and responsibilities of Inspection and to

increase management's awareness of its internal control responsibilities .

In addition, 2 1,000 employees were advised of

potenlial corruption hazards through awareness

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

Inspection conducted 533 integrity. probes and

tests of high-risk IRS activities .

Resources Management

Modernization was begun in 1981 of the IRS

payroll/personnel system, which will include direct terminal input and the latest data-base management concepts .

Fiscal Management

During 1981 savings of about $669,000 were reported and verified through a management-generated savings program that rewards managers

who cut costs . This procedure allows managers

to reapply half of the savings resulting from their

cost-cutting initiatives to programs under their

control that they determine 10 be most in need of

additional resources . The balance is applied to

Servicewide problems or is given up in the next

year's budget . This program is part of Servicewide productivity efforts that altogether yielded

savings over 1980 of 1,040 staff years valued at

$16.1 million-about 1 .2 percent of 1980 staffIng .

Personnel

Job elements and performance standards were

developed for all IRS positions as required by

the Civil Service Reform Act of 1978 . All IRS

managers and employees also were trained in

the new performance appraisal procedures

based on these elements and standards .

Recruitment

In addition to normal recruitment and staffing activities the IRS has adopted several programs to

make employment opportunities available to

many people who previously faced limited job

opportunities or were excluded from the federal

workforce . Goals for the employment of individuals on a part-time basis have been exceeded .

Many of these part-time employees are individuals who have responsibilities that prevent them

from working a full 40-hour week .

In addition, the IRS employs 2,600 severely

handicapped employees and disabled veterans .

As funding has permitted, special equipment has

been purchased to assist handicapped employees in the performance of their duties .

The cooperative education and junior fellowship

programs in 1981 provided work-study opportunities to 848 students, most of whom were majoring in business-related fields. Eighty-seven

percent of the cooperative education students

who have completed their programs with the IRS

over the past several years have become permanent employees . R

M

Labor Relations

Negotiations with the National Treasury Employees Union INTEL) were concluded and resulted

in two master labor agreements, The first agreement covers those bargaining unit employees in

the service centers, the Data Center and the National Computer Center. The second agreement

covers those bargaining unit employees in the

National Office, regions and districts . In addition,

separate negotiations with NTEU also resulted in

agreements covering the implementation of the

performance appraisal system under the Civil

Service Reform Act of 1978 and the test of various flexitime plans in the IRS .

Awards and Recognition

Southeast Regional Commissioner HaroldA.

McGuffin was one of 25 federal executives to receive the Senior Executive Service (SES) Distinguished Rank Award from the President . Southwest Regional Commissioner James 1 . Owens,

Midwest Regional Commissioner Roger L . Plate

and Brookhaven Service Center Director

ThomasJ . Laycock received SES Meritorious

Rank Awards from the director of the Office of

Personnel Management .

This year 23 Commissioner's Awards and nearly

13,000 awards to employees for adopted suggestions, sustained superior performance and

other special acts or services that saved about

$2 .8 million were presented under the IRS incentive awards program .

Forty-nine Presidential Letters of Commendation

were received by IRS employees recognizing

their contributions to more efficient government

operations . The Department of Treasury also

recognized nine IRS employees for their accomplishments .

Centralized Services

The IRS is developing automated systems for

word processing and microfiching employee

plans and exempt organizations administrative

case files and is testing automated equipment to

improve the remittance deposit operation .

During 1981 the IRS continued its efforts to improve its district office centralized services function through effective use of resources, accurate

and timely processing of remittances, improved

efficiency in computer-terminal processing operations, adequate controls in teller-area operations and continued efforts to eliminate tax deficiencies barred by the statute of limitations , A major study of the methods and procedures of

centralized services by Arthur Young and Company began in May 1981 .
26

Facilities Managemen

t

in 1980 (he IRS began a major building program

in support of the service center replacement system, which involves the replacement of almost

all automatic data processing equipment in the

10 service centers . The designs for the first

group of five service centers were completed in

1980 and construction started in 1981 , The designs for the second group of five service centers are underway with construction to be started

in 1982 . This project is expected to be completed by May 1983 when the last of the new

computer rooms at each of the 10 service centers will be finished ,

Efforts to conserve energy are continuing in the

service centers . All service centers are implementing the recommendations of the joint

IRS/General Services Administration task force

on energy conservation, which conducted surveys in all service centers from May 1979 to

March 1980 . For 1980 the total energy consumption for the service centers was 15 percent

less than in 1975, which meant a cost savings of

$1 .5 million for 1980 .

During 1981 savings of $667,000 in telecommunications costs were achieved through cost-recluction efforts in the federal telecommunications

system and commercial long-distance calling

volumes and telephone switchboard replacement projects

Paperwork Management

The IRS continued its efforts to eliminate unnecessary internal management reporting canceling

46 reports in 1981 for annual savings of approximately $382,000 .

Disposing of some 225,000 cubic feet of records and retiring nearly 460,000 cubic feet to

federal record centers resulted in the release of

space and equipment valued at $7 .2 million .

New computer programs were developed in

1981 to presort large volume mailouts into ZIPcode sequence so that lower cost ftiird-clgss

bulk-mail rates can be used . The system will accommodate both individual and business taxpayer mailings and will be programmed to inciude new carrier route information. The 1981 individual tax packages were the first mailing under the new sy~tem, which resulted in estimated

postage savings of $2 .4 million .

Safety Statistics

The IRS had 4 .4 disabling injuries per million

staff hours worked in calendar year 1980, compared to a 4 .5 rate the year before . IRS employees drove 121 million miles with an accident rate

of 4 .5 accidents per million miles driven . In 1979

employees also drove 121 m illion miles, but had a 5.2 accident rate .

Security

During 1981 the IRS issued new standards to

assure protection and confidentiality for taxpayer

information and reviewed safeguards used to

protect taxpayer data stored and processed in

IRS computer systems . Changes were made to

the IRS tax data retrieval system to improve the

automated protection from employee abuse or

misuse . The IRS also began a risk analysis program to determine the least costly methods for

prevention of loss, alteration or unauthorized

disclosure of sensitive tax data .

Training

This year the IRS conducted over 500 training

courses providing some 138,000 instances of

job-related opportunities for individual training .

Revenue agents are now being trained in the

system for controlling all tax shelter cases. A

course on commodity shelters for agents and

appeals officers enables them to recognize potential issues, gather the necessary verification

and apply the law . A revised course for special

agents uses job-oriented practical exercises, interviewing and other skills that more quickly prepare them for duty. A training program has been developed to help

employees recognize and report possible violations of federal nontax criminal laws . Employees

are trained to report promptly all indications of

possible nontax crimes to their disclosure officers so they can determine whether or not the

information may be disclosed under current law .

The "Training in the Mid-80s" sludy-which will

attempt to reduce travel and per them costs and

improve the quality of instruction by placing a

significant portion of training at the local offices

through the use of self-instruction and computers-will be tested in the Southeast Region in

the fall of 1982 .

The IRS began a management practices course

for first-line managers that replaces the existing

basic management training . The new training

uses behavioral modeling techniques to assist

students and will reduce classroom training by

three days resulting in annual travel and per

them savings of $140,000 and annual parlicipant time savings of 280 staff weeks.

Equal Employment Opportunit

y

From July 1980 to July 1981 full-time regular

employment in the IRS decreased by nearly 4 .5

percent. While there was some decrease in the

numbers of women and minorities employed, the

representation of women increased from 52 .7 to

53 .3 percent and minorities from 20 to 21 percent . At GS-13 and above representation of

women went from6 .5 to

7 .9 percent and of minorities from 7 .0 to 7 .8 percent .

The employment of women and minorities in key

occupations also showed improvement during

this same period even though total employment

in these occupations declined . Revenue agents

went from 14 .9 to 16 .2 percent for women and

from 11 .7 to 12 .2 percent for minorities ; criminal

investigators from

6.7 to7 .8 percent for women

and from7 .5 to 8 .4 percent for minorities : and

attorneys from 13 .9 to 16 .6 percent for women

and from6 .1 to 7 .4 percent for minorities .

Data Services

The equipment replacement program continues

on schedule in its second year. This program is

a three-phase, long-range plan to replace obsolete computer equipment used in tax return processing .

The service center replacement system (SCRS)

contract was awarded on June 12, 1981 ~ This

contract will provide a single computer system

to replace the two systems in each of the 10 service centers and an additional system for pro2

7

gram development and testing. Conversion of

the more than 1,000 programs began in March

1980 using a high-level computer language . This

effort expanded significantly in 198 1 . Full implementation of SCRS is scheduled for January

1985 .

The microfilm replacement system will automate

the current research process and improve the

privacy protection of taxpayer data . This phase

will be implemented in all service centers by August 1983 . The master file replacement system

will modernize equipment at the National Computer Center . This replacement will not require

an extensive program conversion and will be implemented by January 1983 .

Another step in equipment modernization was

taken this year when the IRS decided to accelerate the replacement of the service center direct

data entry system and combine it with an automated error correction system .

National Computer Center

The completion of the addition and renovation

project at the National Computer Center provides 150,000 more square feet. The project includes a system to capture the heat generated

by the computer systems and use it throughout

the building . In addition, a 3,150-kilowalt turbine

generator will be used to support electrical

needs for approximately 70,000 square feet including the 150,000-volume tape library .

As of July 1981 the number of taxpayer accounts on the individual master file had grown to

119 .6 million-a two-perceni increase over July

1980 . The business master file was purged and

the number of taxpayer accounts decreased two

percent from 1980 . It contains 22 .4 million accounts including 911,898 exempt organization

accounts . The employee plan and individual refirement account master files contain 1 .4 million

and 307,022 accounts respectively . For tax year

1980, 328 million information documents were

processed by the information returns selection

system .
FE

Contents

ppendix

Statistical Table s

Table 1 . -internal revenue collections by

so urces and by internal revenue regions and

districts, states and other areas/2 9

Table 2 . -Internal revenue collections by

sources/3 6

Table 3 . -Internal revenue collections by

principal sources/3 8

Table 4 . -Amount of internal revenue refunds

including interest/4 0

Table 5 . -Number of internal revenue refunds

issued/4 1

Table 6 . -Number of returns filed by internal

revenue regions and districts, slates and other

areas/42

Table 7. -Returns filed, examination coverage

and results (1981)/44

Table B. -Returns filed, examination coverage

and results (1980)/46

Table 9. -Number of returns examined by class

of tax and by internal revenue regions and

districts and other areas/48

Table 10 . -Additional tax and penalties

recommended after examination by class of lax

and by internal revenue regions and districts and

other areas/49

Table 11 . -Returns examined by examination

division/50

Table 12 . -Overassessments of tax as the

result of examinalion/50

Table 13 . -Results of collection activity/50

Table 14 . -Civil penalties assessed and

abated/5 1

Table 15. -Appeals division receipt and

disposition of cases not before the Tax Court

(nondocketed)/52

Table 16. -Appeals division receipt and

disposition of income, estate and gift tax cases

petitioned to the Tax Court (docketed)/52

Table 17. -Requests for tax rulings and

technical advice (closings)/53

Table 18. -Determination letters issued on

ERISA employee benefit plans/5 3

Table 19. -Number of exempt organization

returns examined by type/53

Commissioner of

~nterna~ Revenue

'Fable 20 . -Number of active entities on exempt

organizations master file/5 4

'Fable 21 . -Disposal of exempt organizations

applications/54

*Fable 22. -internal revenue collections, costs,

employees and U .S . population/5 5

*Fable 23. -Costs incurred by the Internal

Revenue Service by activity/5 5

'Fable 24 . -Costs incurred by the Internal

Revenue Service by office/5 6

'Fable 25. -Personnel summary/57

Commissioners of the Internal Revenue

SI ervice/58

principal Officers of the Internal Revenue

Service as of September 30, 1981/61

Statistical Tables

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

regions and districts, states and other area s

(in thou sands of dollars)

Internal r,,h- regions and derkic ida- and

other areas. I

(State, repr .. ned by bill

diald.t. inionhindi In .. ..; total . for

Other let,, an,... at bobbin Of table .)

ridin,ithial i-ne, and -I.yrrent I....

Total not I -*lithhld adthheld an "' am"' U'd

and SECA - - - FICA _

Railroad Uninonploynhen

It

A

insurance I

41) (2) 13) (1) M (6) (?1

Total InI re,=

Corporation,

..M .tione, in.... bar I

Unit d Still, total , . .. . . . .. . . .. . .. .. . 606,799,103 73.733,1% 485 .735,962 02,1134 .499 nS,195,012 2.710 .9114 3,615, .%

N-Al an n~ Rai 1- . . - 115 119 SIG 17.160,286 93,840,946 11,335.948 7 75 .627 11003 661 .4n

son 10 bel-)

:

Alban, 411 .86,379 323,537 5 .522.70 1:11~1 :1 711 9n 2

A g,S* (Minn.) . .. . .. . . . .. . .. . . 1,522,W 160.502 1,317.942 2

.22

ltJ12 1512

B.-ug (M.-Cruirant) . .. .. . .. . .. .. . 15,38BN1 2,020,433 %2,969459 1,928 .303 10,921.912 17,698 101,w

BhookIM .. . . .. . .. . . (Seb J,) be-) .. .. . .. .. . .. . 9.701,408 1,139,479 11,301,329 2 .W8,316 6,107.572 37.100 56,342

B neo . . .. . .. .. . (See (C) ba' . .) .. . . .. .. . .. . .. 8,07B,516 1,321.867 6.467,878 959,735 5,4W.469 692 46,9V

Bull, to, .brh~rd. ~ 6W.397 58.736 589.731 134,103 445,534 2,13, 7,967

Con-1-0 . . . .. . .. .. . . .. . 16,584,368 2,75t.561 13.371~397 1 .608 .00 11,6U,644 485 109,169

Manhattan Obal-) .. .. . .. .. . .. . 43,9M.219 9,010,244 31 .885,856 3,346.375 2B.315,267 8,793 215,421

Pon-un, N-Ha-1h, ) 1,697,378 146.391 1.490,885 297,535 M81 .755 77 11.517

P- d- nhode(sland) .. .. .. .. . .. .. . 2,193 954 235,,156 1 .923.767 265,817 1632,088 "N3 2101 9

.WAIlanfic A"lo,

:422' 7

.114D.I. 641,1140,11.7 9.11611,624 55,34?.13D 861 .712 571,1111

BrIbInhole . '125 '132.8oo 732.98B 14,285,245 1 .B12,556 12.151 .566 257,570 63 .5 .

4-0 . .., (N- J-y). . . .. . .. .. . .. .. . 20,n7.124 2,724.569 16,313 ow 2,839,505 13.16t.533 143,922 166,030

Ph,ladalpha . . .. .. .. . .. . (S- (a) benh,) . .. . .. .. . 18.336.855 1,759.973 15,39oon 2 .229,981 12,693,058 no on 167,162

ft-Ill, ~Sih (a) ba~w) .~ . _ . . 14,271,916 1,360.612 11.185~8 1 .199,594 9.843,692 37422 104,861)

In,ond Wphr.) .. . .. . .. .. . . 9,752,379 040.734 7,882.890 1,559 600 6,145224 121~782 56.2st

--gtor, I Ddint-na) . .. . . .. . .. .. . .. .. . 2.051,585 421,244 1,583,114 219,389 1 .349057 1,178 13,11M)

SoUll,... I Region 2"596 6,073,113 47 .576,11149 10 .567.063 36,4.1,61. 193,865 414 .W 7

Atlanta _ _ ~ .. .. _ . . _ (Geo,pa) . 1:7 1,2 2 17 '

:1 1 ' 1

.255,7DO 6,748,248 3,240 95,ole

B,,.,ng. ~.121N' 473:31

112

4

.2

Al....) 2,698 801,627 3.0543.249 2,419 35.4D4

W-be (SInh 0111111) 3.919.4117 388599 3,447.061 584,909 2~829 W5 1 .457 31,690

G-nal . . .. .. . . .. . (North Cvolrn .) . .. . .. .. . .. . . 10,727.993 1,358,123 7,792.018 1,313.31 1 6,45,252 575 72.880

j.6- ~.. . .. . . .. .. W-twp).. . .. . . . .. . .. .. . 2.3N.M 224,R43 1,n4.670 5 .,998 1,41 0W 1,315 17 .493 j

."', I o

. ' S,1. '11 1,56S.113 16411,015 4,905,123 11,2U,533 183,617 117,742

C1,010

: ~,ahnaa I

.. .

.4 . 1 126 Olt 21 S 5347,281 1,1413117 4.IW364 1,241 44,28 0

,innal Region . .. .. . .. . . sn .. . .. .. . . .. . I .., --

l

9,2 WM2 65.935.567 l 57,169,020 21,694 326,651

.. .. . .. .. . .. 12 o,S)l) "612,5an 9,9511.5411 1,2B1,331 6.596,745 128 80 .335

Daho'l (Ml~q.bhlb 22.476,N2 3,925,857 15847.259 1 781,762 13,96D 202 ID,788 94,5011

1) . .. . I 26.6D.61t 2,Dl7.0M 23,612.577 2,288.983 21,163.967 37,627 122 M

hoo- . .. .. . .. . . . . . in,lar.)_ . .. . . .. . .. . 11.956,195 878.~ 10,532.424 IMS702 Bhsojoo lo,133 KISS

L-Ill, __ _ (Ko-I,,) . .. . . .. . .. .. . .. .. . 6.324250 634,633 4,098,557 908618 3,126,176 32,759 31 W5

oidl,bra g .. .. . .. .. . .. .. . (~- vr'naa) 2:,l 11 16 4 ~1() 26 1,461.230 259 13,915

in " 1' '::1': N.'

".2 Mid.- Region . .. . .. .. .. . .. .. . . ~1 :744.,..1:2

Md 74 5:44 61,789.470 999 .6" 670,277

A doon SOAh Dakot,i : : ., :: B21,419 61,15a 734:23B 23 me 493.531 3 5,036

CNCV~0- .. . .. . . .. .. . .. .. . is., (b) bal-) 35.9180,W2 4,345,346 28.90S990 3 458.3N 24.843,752 337,973 265 .962

Da, .,naa . .. .. . . .. . . . . 11.. . ) : :: : : 4 16,224 631,2W 4,105,422 1 230,4W 2,847,293 "w 26,158

Fargo .. . ~. . . . ~ . (North DaMte) 1 :237,966 IM6`0 942,224 305.685 630838 11 5.07

M,I.a.k (whic-r) ID.633.278 l,U2,203 B 649.3o2 1,285083 7.3DO.897 2 .M 61,031

onto. 3,794.6132 447.433 3,199 409 627,M5 2.380561 172,127 19 .71 7

St, L.. M-r). . 14.39B,%44 1,689,598 12,047,98A 1,6`9086 10,157.694 161,2W 79,90

4 Pa., I.-hionn) .. . .. .. . .. 12.941,513 1 .552.988 11 WSW 1.272053 9.350,06 318,123 67 .570

s hN,all Soa M . . . . . .. . . 6.026.916 729 70 5,05,586 1,176,067 3,784 No 6357 39.117

88.972,506 11,7711,71, 62,579.690 13,6U.819 411,220.21112 279,5`9 415,03 D

Aftq.e,q,e 1 6w,569 119,233 1~478.166 3W679 1,116756 65 10M6

A.-. _ (Sen it) bel-) . 27,322,031 3 .611.328 17,834.2% 3,749211 139390. 28522 117195

c r. M~ hol

s 7 tol 3

.. .. . .. .. . . 1,151,465 75,112 775,408 253512 516,897 3 1996

ent (f) 21,078.5% , ~1 .915.358 13857.923 1 .1 01 ~ 4 1 10,193,024 22 .074 103,359

D

: '

9,479,462 4W,974 8480696 ~ 1 7,223 ~13 36.752 40 .DOD

bli-1h,Wcx~~ 567.6116 1,580SN 1.736 18,91,

Noi,Onra,i ikl

.hbub) 2,642.79G 291,955 2,169,139

Lo-na) . 6.433. 49 1,125873 6,818,273 1,526,785 5,240,192 2,087 49,209

0kh,h.-Dry . . .. .. . .. . . ll,~53 W 1,56a 774 6.708,939 1317,145 5,289.530 280 41,983

W,,,Nt . .. .. . .. .. . lKanatra) . . .. . .. .. . .. .. . 5.716,738 595,126 4,456.1150 I'llooo', 3,120,605 188,olo 26,43 1 Wait Re on 96,033,656 10,086,406 79,5N.739 16 .141,216 63.640,042 187 .690 560.592

A,I',,e : : :At, kil, 1 .11D,714 5O.D24 1,N7,296 167,951 873.766 5,58o

It- de.) 1.71D,794 161.956 1,522,786 261,319 1,248.105 I'lu 12,21,

Hale, IM.-na) . . .. .. . .. . . 1,065.294 75,M9 929,564 279 153 M3.257 521 6,633

Ho-nd'

1 :121 363 182,657 1 .606.039 307,699 1.286,388 - 11,751

LotiAngeles . .. (S,,) nl) balo~~ .. . s : n72I .D45 4,992,UO 30,713.3ffi 5894.185 24 577,46o 2,309 239,3,14

11hern one, 4,194,456 Ma R46 3,W.815 Ma 037 2,965,481 SM 30,761

Drph) . .. .. . . .. . .. .. . .. .. . 5321,144 321,237 4~851 .129 675,883 3.970,794 1,56 30,05

R. _ .. . .. .. . .. .. . .. . .. . .. .. . .. .. . . 1.995.Sall 240,774 1,708.047 416113 1,277,B58 2 14.074

San ~dka Dry ubirl ., . . . . . . .. . .. . 2.163774 219.929 1 .871 .738 314,M 1 .538,972 2,153 16.6X3

28,42B,870 2.8W493 22,661,707 4,176928 18,3W.453 177,051) 137,276

S=Z7, 92. 95.254 677,530 B,WT311 1,583.742 6,867,499 7GS 55 .361

Ciffill .767,894 161.740 Z336.24D 573,271 1 .?26.752 6.300 "A"

0'

I.-hantlonat op.at"in, . . .. . ..

P'e,10 R,,o . .. . .. _ . . . . ____ _ 852.%l 20,415 592,191 34,942 529,251 - 27.997

or., . ~ . . ~. ~ . .. .. . . . . . .. .. . .. .. . .. .. . 1.915.333 141,333 1,744D50 538,329 1,197.530 6,300 1.119D

.hfi.oft, ad :

Fed-1 l,~ dentols- .. .. .. .. . . . . .. . .. . . 4D3,238 5 IN4 552 - -384,592 688 -648

Gas,b,e. Wncat,,q on and a G, FICA . co t, I. .. . .. . .. 60572 59 .594 600976 60 97B - - - 1

T-staned to Go-rhern 1 .. . . .. . . . .. . .. .. . .. ..

. 133111 - 13,38 l3n,

Wthtnadta-0flaid-lelploy,al . . . .. .. . .. .. . .. . . -56.720 - -563M -56,72G

Cl-r~ --to, -th, ta.et-a- 1.0 . .it

P,o- t F,ce and Na,

aWentol "'lln campa,gh tu,d . .. .. . .. .. .. . ..

Canad r-hre

-d'js

onnn,

1 3j7o 4' M

3.983,052

TO.], 0, ininin, hot ...h More

41!.1,17 4

M

1~ S 0

:S 13 7 -

S

4.,MO 2,469,24a 1 622,91B 820,024 26 30 1

~Ab~ Cal4o, 4 67,149,915 7891,833 53,595,013 10,071,113 42,967.92, 179,359 376,620

ic) "I it's .. . .. . .. .. . .. . 41,207.718 5,076093 33.911576 lSU,370 2B.627,797 344,330 305,079

N- Yo k . .. . . .. . .. . . in) . 67,572,524 11.795 .127 52,177763 6 Most 44890,094 MW 391,258

I.) On. ~ .. .. . . .. .. . UAK603 5,53B,822 25.BO5,799 3 .063,093 22,556,947 0,9,6 174,843

I') pohniAh.no . 32608771 3,120585 26,575607 3,429575 22.536,751 337,260 272,022

Tan, _ .. .. . .. . . . . 48,400,597 7,526,687 31 .692,219 7 .208677 2032,092 5D 596 220 .85a

PkI
30 Table 1-Continued Table 1-Continued 6 1

(In thousands ofdollars) (In thousands of dollars)

internal hnsaa,a nwilions wal districts, states and

olthan, won I (SMtn represented by migle

dewhon. izal as gannothereso orturds, Ito

.var, lourn whom, .1 baftinn .1 bable)

E.O.

to I T .Iat

Estate Gift

I

. Of I of

A1.6hat ....

Dertifled owns ...

irnpossed

(Collecord

by

Cuw- 1

(S) (9) 110) n 1) (n) ('31

ton. ton, oolushuh, 11, olush. Total

23 27, U. 12.16

38 ~~ 0) ..to)

oonsioub, " oocuplitional'.

(14) (15)

United Shohn. tow .. . .. .. .. . .. 215,746 4D.419,SU 5.6110,413 3.837 .6410 SUMS 3 .260 , 614 18,759Mr.

., 31.7711 547,195 5N un

InAthintic Ral

ry .. . .. . .. .. . .. .. . I W alth, 3,N71 "17112 572 1

23SO5 '

.913 370 - 2D9

3 :14 127

:'o'6' 58.02-1 ~S W7 42 1

'sal ..

. ..

.

..

. .

. .

. .

. 154,661 2."85 24'1"1"2 13S o 1111,25o 13 3

I= M 2,84ul V:1W71 11 11 13 .8 Brooklyn 2D9 370 '55" S lgtl'~'S '~o~4

99

(So. jo) be

1 .21)l

illi~ 316

Bullet, ow 91

.2 2 4:~2~5

7 .

Suring . .. . .. .. .. . .. . .. . (Varrhord)

' : 7

li

HaM,d- . .. .. . .. .. . .. . (Cionhooroul) - MIN 7" 2 102,200 ID2,1771 - Iol.ve 313 Monte" . . .

. 27 101,512 - 327 jSn (c) below) . .. . .. .. .. . .. 370,003 14,417 2 .615 .898 iN87 lot St

poirournoull, N Hannome). . .. .. .. . .

. I IS "1 203 1 MCI 2 :07 4:8831 - 4,805 76

Pnh"dehon Rzd. island) 9. 3U 1 1:'4 9'4 5.466 N 89

1M&Afi-dc Rag sh . .. .. . .. .. - . . . . .

. ""s75 24,175 5 .235,641 .0712 6531o's 1Z.3; M.177 2,D11 1

h sax- ~tvwywdl A D C):: :: :: : :: : : 1317:111

.3 73 %

4 7 628.329 ML147 24 :016 42.430 198. 61 6

Nonni hlow jersey) 6 2:.l 897 70 ; u5.8 66o - 260.e87 673

pidedelond , .. .. . .. .. .. . .. . (Sao (a) below) . . .. .. . .. .. . .

IW.732 1 69,829 69.357

Pittsburgh Is.fe)) 'C' N.,

71 '4:2'7 57,031 56 69B 34433

A.-nd No:."i 8.762 69, 227 3.412 3.17!

977

22

1.140 23,112 13

IN1o) .783 an',

71F5,713 21 2,790 164,447 411,761, 1~3,141 2,537

Saint

563 346:523 96.M~ 16.5o5 6.065 Adma . . .. . .. .. . .. .. .. . .. . (Georgill

':21o

-

3

425 1,33 171543 2.457 7 21

Ginning- I

:: : : ~'s= '

:' 2,AH 1,98

c.hurbia, . .. .. .. . .. .. . h-cw, on.) 42.1*7 9248 3999 781 267 1 267

Graw- 99,331 1 .426 1,477:094 99.114 177 1 116

53,2

5 'g, 1. 3 1"

jilonco, 32.162 4

'

A,keni . . .. . .. . .. .. . ..

111=7 388,894 2.455 491,561) 146.01) 48,898 46,782 I'lou,' .'

208,6n 119,927 96M - 95,965

Naserylle- . .. . .. .. . ... . . .

. 79,695

N '1~~2:211 1,645,2121 1,411296 154.8" 1327:14 C 03

4

:1 23 2.687

wh.I Rate . .. . .. . .. .. . .. .. . .. . . . . .

pis :

'j,

21oll 3 ~7~ 201 .~3 1,31M - 42 'e' ~35

C. . ... . .. . .. .. .

.. .. . .. (Sao 01 below)

N' 899 2,111

W 195 211

3 "0."', 30 211117 171 Denrod S, :171

cle,hilitho * . .. . .. .. . .. .. . .. (Sea (dl belowl 143.112 19.4

illig M 33205 265,599 135,4U n :

124:4 2 7 :01~1 41,1:11 2114.1 . goe 1 122 :t3l 22230 .

a 428

.2 C16:514 13

L-W,

P.,sandthall ast 111 3

. .. . .. . .. .. . .. .. M 35 3 7 '7

;:4,11 5ito 36 , 5,)3 "7 6608 5

Uldhan I;. V, 28.506 3,2111.400

:

12 :1 3 441155 sell 2.08

1? 46"'9 1 Aba. 12531 87 - - 5

4 1 ID1 3 6,83n 1.717:636369 161 .130 157 . 29,33 127 .24 7625

1 61,583 2.057 1

.S -

2'N75S 2.36. Ito 1,46 ; 192

Fargo .. . .. .. . .. .. .. . ..

. .. .. jNonh Dakotaj .. . . .. .. .. . .. 172.115 535 322:333772 71 4

3N 23 4.113 29 176 .M9 7,66B 666 3.381 1 - 63

438 147 - 141

ohhaha .

: IN-W

6"N

1-

63 .774

S 4" . Louis duscuh).) 88 : 1 ~ MR Sel::4'I 11~1':22 71693 7,6813 -

s~~ Paul : :: :

: 1" 2se% 240 71:,11.1 471 298 W

3 N':27

sohng"arkil . .. .. . .. .. . . =(-b) b'Vowi :

. . '

:1157 IW~930 1

. .

42 7 272 - 77.986 286

'eal Pettit in . .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. N3.60D joe T3 .654 773 M721 73,038 37,563 32 " 2.6"

Ae"abonque 2822.492 192 74,485 2:01 2.079 - 2

:W

71

Austin- . . .

. 5 g0a 18.559 5,57l.W4 IsS ~n 27.7W 25.219 1.618 863

Chey hant 149 42

- 2

Dallas 248:12"N 1 2:1'14' 3~02V1 :8'55 85,973 5w 5 115~

W.rod .) 42,811 2,931 472 .039 r' 114,522 240

-

240

Do- .. . .. .. . .. .. . .. .. .

. ~sad

is ' :2

Lne Rook . .. .. . .. .. . .. . .. . Wild-). .. . .. .. . . 33171

4

141 1

1

:3S I I - 87 385

how N se he . .. . .. . .. .. . .. . (L .unsano) .. : :: : :: : U 3,757 4 , 32 13 2S 40,

71 6

12,u.

28.050' 122

Dnanorna City : :: :: : N,759 2,91B 3,0886,D157 23' ' 1 6 - 16=hiai

: Kansol . . .. .. . .. .. . .. .

. '17 621 95.3u4 6.56 280 M

West . .Region

. 56 3,1,131

62

1 .242, X '3S:'M' So13Z 27 884.963 54Q.713

An- 2.097 1 59 56 M'325.

' ; :21~ age 4

. 96 73 73

. . .. . .. .. . .. . (Ins".) . . .. .. . .. .. . .. 4:1

5.1165 1.716 Helens- : : .: .. .. SIM 44, 1.8"3 2,74 126

Honolulu

Los Angen (See (a)

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

6") .. .. .. . .. .. .

. SSIg16 13,751

23,.W 7B7

2,439

l2g"

.6" 25t.212 156 1" 33,976 421,17D i 3 93 11...

Frown, .. .. . .. . .. .. . .. .. . . 44.

" "' 7

1,921 22,675 5,188 2,7 32D 277

: 11: M163

2

Po,usurd, . .. .. . .. .. . .. .. . Onion) 45, 646 85 1 15 3 83

72 . 41 30,026 26,97 346 25. 42

om 857 213 85

'24 A who - 24 . . .. .. .

. 1: 1=111,

.. . 30,

Sell L

SwFnercoscol

.W Qly

Son (at Wrow) ..

.

.

. .. . .. .. . 5N 10

42:

:74 1,18D 61 69

7399 1 , "' 2.M 1!H 515.026 334,574 24, 3D9,010 56

same 74,475 NEW 232:854 73,66" 15,085 6. 9M 7,765 421

officup

17

.133 73a 23 72 22 252, 99 22111,515 228 .574 Z! 579 4

57 9. 89 228.57~ 228 ::579 -7

.distrib

pusurn

On,ar

. A

..

.

. .

ind

. .

.

.

;

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

..

.

.

..

..

.

.

..

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

..

..

. . MAP, 65 13 101 .

0

.5 2 2

Foods, I bi . deposits. . . .. .. . .. .. . . .. .. .

-24,59D

Gasoline, junnotiong dal and excess FICA oends . . .. . ..

Thonsterns, 1, Gowe,n,hard of Gum . . .. . .. .. . ..

Winnow tood, .11-1.1 -oloyares . . .. . .. .. . .

.

.

C3aor- .rl!-t I-r Foo. "... a--.. f

Phistidenual a.-I *~d~ "guagn . hu ; : : : ' :'

Enneou"'rhe ongdow ' I

0-1~ . : I .. . .. .. .. . .. . .. .. . .. . 243 .B3 7

Tlaft to, able$ not shision assin,

B63,29 1

7 '

:~111 . . .. .. . .. .. .. 990,693 2403 39 1 3 1:- :11 7~1~1 :" 49 75a 5l,'. 43 . ISO 2

b) 1 11 .. .. .. . .. . .. .. .. 313,538 .24 898 268

2

59i 2305:578 29: 33 205:M3 , 1

13 1690 5 2,872 .014 268 .W 16321 1111 . IS.4512 13, "S :51 1:212

(d 0how SI . .. . .. '2'.'Me '51 1 2 .875 .24B 2 2~ i83 30 jli~ jb~ , S

P..Yw.- 131:11 1 171~1 2 :~171 .111 2 126,859 - 2 126I ,05 779

U) T... . . .. . S420 ~'

:4

23 .709 172,177 28,2W 25.219 .623 1,418

livulan I r..... . .. glor . and dhibli wil and

other :mas. (States hionewhad by single

districts arldlinitord in poranthne.; total. to,

other let.. .1hown at it.. a t

United States, total .. . . .. . .. .. . .. .. .. . .. . .

N-Alturfic Region

Albsn A,us,.o. .. .. .. . .

Boston

B-I,Ir

Bull .,. . . .. . .. . .

Burlington (Vermont) .. . .. .. . .. . .. .. . .. .

H.11.0- .. . . .. .. . .. .. M.nh.t..n

P-nnoudh No. 11-pshr.) . .. . .. .. . .. . .

ZP-den, (PhOon Island). .. . .. . .. .. . ..

A

Beu= "I'do n

Nowell, - .. ~ :: : : ~ : : ~ ~ ~ : : ~ ~ . ~ .. .. . .. .. . .. . .

Ph,l.daV . .. . . .. .. .. . .. . .(Ser(Obelow) . .

Do ' (n) below)

't"= R'oh

yni,snph .. .. . .. .. .. . .. . . (Do ti.rus)

Sautinwill R"i n .

AlIvul (G-go) - - :: .~pp :

Brnngr- (Anto-ii) So, C l . . . .. ~ . .. . .. . .. .. . .

C.rumb. I in alohni

Gra.nsb. ro . .. .. .. .. .. .. . . (North C-Ihna)

Jar-on . - (MsoWo)-, .. . . . . .. .. .

J-suunnffe

N-111- '(771.10.111seen

Central Region . . ~ ~ : :: : :: :: i :: : :: : :

D onnal .. . . .. . .. . .. .

C-land Son I I I-)

Delon . . .. . .. .. . .. .. . .. . . .

nounnahols ~ .. .. . . . . . . . jIndul

Lou,wille .. . .. .. . .. .. .. (Kenuck,,.-

Prukesnu, .. . . - (West Vnisrue)

Midwest Region .. . . .. .. . . .. .

A-doe. .. . .. .. .. .. . . . S~ouih

Ch-9. . .. . .. . .. .. Do, . .(See o)tb,now) .

Monas (Iowa) . I I : :: :: : si

Fligo (NoMr-Dknia) . . . -

M-.kee IN- -N . .. .. . .. . . .. . .

Orn . . (Neb,.sOt . .. .. . .. .. . . . . .. .

S Louis ~Pnwuh). .. .. .. . .. .

si~ Paul IM.nn... .~ . . .. .. . . . .. .. .

Sonnnew See Ito) below )

Southwest Region . . .. .. .. . .. . .. . . . .. .. . . .. .. .

Albuounoue ~Now,l no.) , ~ . . ~ . . ~ ~ I

A-0 .. . . .. . .. Sao f)bolow). .. .. . .. .. . .. . .

cl .'en. .. .. . o V -.1- -

Des.s Onalow). .. .. .. . . .. . ..

De - . .. .. ..

. 'C=~d.)

Line Pink .. . . .. . .. .. . . IArl .,.s)

Now0n-s . . ~Lo.ua .a)

Clotho- co' .: Orlahorhal- . .. .. . .. .. . .

Morn. . .. .. . .. .. . .. .. .. . .. (K-us . .. .. . .. . ..

. ..,am A .9 on .. . .. .. . .. .. . . .. . ..

Anchoring

G a

. . . .. . .. .. . .. .. [~Iask.) .

Zen. . . ... . ... .. . ..

.on blu .. . .. .. .. . .. .. . . ~ .. 0- 0

Los Algenus . _ . ~ (See (a)

Ph .n., . .. . .. . . .. . .. .. (Aroo .)

- Poland! I . . - I .

.. .. (Oregon )

no. . .. .. . . . H-U.

San "ell Lake..'son Ql, .

Sea W I.;

Seattle .. .. . .. . .. . . . (Wasn"00n)' . .

Office of In,...belief oPer.h.r.

ourMOR .Co

Olho, . . .. . .. . .. .. . . . . .. .. . . . .. .. . . ..

thudInbuts led:

Federal lsl~ con-S I .. .. .. .. .. . .

Stseol,rut . wt,"canng N and -ass RICA (~;d;ts

7 ninnte,ed to G-r-ent of Gu... .. . .. .. .

Withhold M .eS ol unhual eirrolovints

Cie. cc ce

shin Naq

Powdernilleneolign "

Ean-no,red,1511.1"n"Uns" .'

Mn.0 . .. .. . .. .. . . . . .. .. . .. .. . . .. . .. . .. . .. .. . .. ..

Table, to, warn hot shown .-

(W on,. . .. . .. .. . . . .

I "nors . .. . .. . .. .. . . . . .

('I

(e) Onin . . .. . . ..

I) Pe nsla . .. . . .. ..

Te- .. .

Wine ....

Alcohol taaes~ontlhfirspart .d

Total I- (Collected by Dern-lic

cunfl-n)

(17) ('a)

122

21 .135

106512

I I1 Sei : 87,t

I,"I.

2.529

1 .534

15o

"I

"N

95,33

5,468

2 M'3'

2:805

1

7~636

3

,

350

2

1 M

3"5;

3B9I

3 .70

Z395

2

3

32

166,4462

1

3 2

16,62,1

341

148398I

IH~

Onr is,, ,

rho"i-h"

Total (C.'Wroad by DohnnulclC . ."Ohnill

1'0~ (20) (211

" :"3

203,334 1 .606, 28 42,682 1,561325

1,170. 24.64 163,178 22,839 140.038

122

11 .1 -

3,278 14,512 ',,507 -

2 ;

82

2 .53

21 .738 108,666 108,598

2 27

10,431 220

5 1N"% 8,332 26,068 6

3 5.374 5372

4:111 214:11 3,011 20"SM

489 3011 133, 10

220 63.114 :161

IX24

~' '117

45 1 05

4:;.11

".

, :12 640

'

'~4

2

'4 EP 217

3,744 6.91 1 "J.036 2,939 2a 636

Sul 7D.260 79.193

to; 3

411

144 a

; -

29

'4

99463 99 .391

3 74

3 .638 5.875 88,22' 2850- -85 .29

23 .U5 - 23,7565

3 .896 1" 114 '17 3.096 151 .246

- 3

. S,

:6g7 - 57. 77

1,699 523 7

2,197 608 64 :27'2S. 3..11 7 .

'

13 2~9

1149 ; , :3%

626 - 58'

4,197 3.439 357,032 545 356,130

-

2 1

2,647 151 322 30,

350 - 309

597 152 167.45 ; 109 167 .24

4 1 :231 - 4 .216

76; 2.39

; 1'. "ll 111

:17 .1

3M 31:111 1

; I ~S t o

3 . '~' - 30,178

3,451 337 257.093 3.080 254.2611 1 2

2,391 3 56.10, 2373 53.!~3

05.359

2;11 1 14.2 N

- 328 19 -

1060 - 1.153 707 1 '1S .090

96

7,0012 159,4.! 177.304 7,173

1 1

170.469

13

9 1 1 3089 29 ;

25 7 2 1 2;

4 .523 71:1 3,479 QM5 82 N 3 .41

- - 3, "'

12

332 9 2,710 14 9 2.5530'

2

2,377- IS - 146,02~ 32.056 1

.7'0

695 :25

249 57,634 01) 17 187I

I I

1 22 5 . 56

1050~

2

3

35.048

'11 :17

43,

2652 1.699

4411

-

1 31111 ~

.391

159,166 144 6,274

'37 "

..

. 30 " 3 1 W:'171 1

24.1117 11 ' :" 12

b

. 33'1

'2 :4'~'4'

...

11 :411 16 el

4,153

Sil iSS - 59,74

5

4 141.5W 2.373 138.922

0... P ...I

t . . . . I-

(22)

2.321

"I

31'S

123S

31)

155

225
Table 11-Continued

(in thousands of dollars)

Winnt,l NnNnow m9lon, wd districti, MINIS W

(Son". Nion-fin' by -Vk

Al"in-moboin-'boins'.

unto. .. . .. .. .. . .. ~ . . I

Notln~Alblltb R" Al l .. .. .. . .. .. .. . .

en,ot"

&m.lb......... . iss". ~c" ' .IZ:::

P.n.-n

in . .. . .. .. . .. .. . .. .. . . .. . .. .. .. .

(s- W toel-) -

Fn-go . . .. . .. . . Is" let bblo~) . R.-onol

SooVNNbn

R"

to . . .. .. .. . .. .. . .. .. . . .. .. . .. . .. ..

Aftnts .

t~t. "'wIt") . .. .. .. . .. ..

j=

. . .. .. .. . .. . I"Wit'-) j

IT=

C-t,W A.9lon..........................

ClonvioNd soo d~ D.b .1 . .. .. . .. .. . . .. .. . .. . (MV19bin)

I-No'b" (Notins)

Loli,,Nkli, (~INN,ty) p

=t

~gm.st vqna)

m...............

(r-(b) W~)

F1W............ . !N=h)

00-1, o'

. . . .. .. . .. . .. .. .. . M-0. .. .. . .. .. .

St. L-

~Notnooi...........

s, Pw (m'_)

SpinIghild

0.) .. .. . .. .. . I

Sooln-tl

Fill .. .. . .. .. . .. .. .. . .. . ..1to-..

A no

S. (1) Wl-).

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

D.-............. CZado)

Uttl,RMk................. (A~AnSlbi_

No~ Oneino............... (Lominint)....

o,unnont ci, ahon,iIl. .

witn,

w.t- A.iio

on

A~ . . .. .. . .. . .. ..

.-. "' :: : :: :: : (Id..) .. . .. .. . .. . .. ..

H_ : :. . .. .. . .. .. .. . .. .. imonbl .) .. . .. .. . ..

HondNA, . .. .. .. . .. .. I— . .) . . .. . .. .. . ..

Los AnqW,. .. .. . .. .. .. . .. . .(See (a) Wow)--

jAnoonil,

P-m. Ong,n),

San I.ske r ty

&Inot

. .. .. . .. .. . .. .. .. . .. . . (WgIII .nglon)

o"Ic. .1 No-Mb-I op.. .. . .. .. . P.n. R . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . a. . .. .. . .. .. . .. . .. .. .. . .. ..

Unobnoll,

FWeNI G~'N' . b_NNg . . oil no --FICA

Wn,noldionellotfolenile,pioyelt,

Ctolo'~R ...F_e -, I., =to .--Wn1.1 bNJ

"n,

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

Pnewdonooll "-,got it"

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

E.,W,---o",

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

ot.,. .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .

Tb.I . 1. -1.. Not AN- litooI,) .- Yon,

(d) ON...::::::

(e) Pennoy"Na

(I) Te-.. . ~

T.W

423)

25

28;

1,59!

71145,06i

"I 21,

13AM

75J341U

1.41111,033

131:12

3 M57

1,245.3t)

22,80

397,691 5g5

128

1. 34

.753

269 175

2w6

26

351I1

3168

202

as

1888

33

262

1~ 715

13,714M1 .,

r.lb-...

Cig.n. ..11

(24)

2,5311,674

454

2't

430

751,297

751.29!

1,31114) 692

132,377

1.244 .309

14 .00

396 .1"

33

337

40,742 m9 1

2W

I I!

13 .023

13 .4561 8 3 4

17,010 3':~719 5

634

8,57' M

"al

4261

381

1756

215

216

39

4?

'09 4

13,71, V

ONN.".

(26)

.,412

445

1 .149 I

651

259

30

398

29

5422

N3 M 2 N

2122

67

I

I

Table l .-Continued

(In thousands of dollars)

InunNt, nnnitin, mot", Into dbuicts, Stow. aind

othl, =81 45bit's mpNNn,NtW

by

019W dist6bbil

INti-d in 1-1.1., .1,11

.

.t..

" .1.....1 bitow.)

litibIttonco-N,. .d. I....

Thin . J .holly to

L.b-- In'. ',

ToWl I- GAsolit, tin oilI.b .1)

Now Nbes

,,it Into

nobb.

127) (20) M (30)

33

Motor

"NO .

bint . no

lip.till, knit....

M9wa Rw,,Mi,ml C.... . bit I

.N Ad_T..Il- loNdion

glotoln.

(311 (32) plot W) (35)

unno StAlin, botol....................

. (IMS.- 41007.956 100,760 GU,1102 913,724 237,07 '"'Ou 687.4M3.917

No"~AIW c III on 4011 1 lo,616 165,394 94.39 9,552 ll

U.952 252

Awny beio~) It 117'53 41

~:71 ~4

A (M.,N,) . .. . .. .. . .. .. . .. .. . . 14 57373

7

rIj .ib los i D 531

7

. too.......... w--in't)

......... . 55.2U 40,69 471 319 1.55o 248 11,7u 5,3N 33

Bo.kIp................. (S.(c) tolo

.j '!:24'"

15

40s

I

.oG9 I: 952 - 779 2,202 35

.ffill...................... (son (c) Ite 7 m 2M' 9! 42.5t

3 202-1 .7W Vol9o

H.W.V~: : ~:: ~:: : Z""' c=_, 161,757 19 . ' - - - 54 2.21tl U113 67 7.397 177 .36921 7.64 8,978- 7 D. 81 'N'

W4

Manotiftan.......... . I . Is. (c)

Wl-w)

450,527 285.111159 .821 MI 25 77.4M 323 1D.652 8,765 16

Pon-th................. . (NH5. 76 2,751 1 29 1 7

2

021 1.4393

MP-d- --- (RhW1 .mpW5`t.": 4~685 2,227 to

M ,1 279 I.om5

.A..b . Rgibin,.......... . uil~..................... 742,404 433,622 21,353 N " 11,912119 76,620 too 0585 273

B.",_ ~' .n nd&DC.) . . N.615 35,399 538 51:258 711 2,41PI 27 6~366 44

Nininni, I j..Y) 7 987 44A236 .oBa q'im 14,650 M 4 M 96m 83

lonbidonia............... . (SO: 1:~b. 241.611 114,244 4 .972 241:211 8,5, 92 1 B73 13,278

44

be: 282,703 216,85D 9,732

'47

685 45.222 & 2Z255 58

R"='d 'ZINO - 45,612 20,037 22 1,520 19,126 4,D4 IOM2 41

"1 4'

1 26

wNnnglon.............. . On W-) 26

21

. 76 2,67D 1 1909

Soothonin 35 .61024 14.09

6 .235 519 31 :44706 14.110 .. . .. .. .. . . . . .. . . .. .. . m

AtIonti,........... (Goo,gla). 41:11% IN 143'..5 B'(5" W 43 15.5112 153

a- 'n 37,891 19. 26 1,970 1,.53 6 19o 167 78 67 M SolthCaloolla) ~2 :" 3 12.2t5 '4: 40

G-Iboro.................. (N,nh Urohoa) .. . .. 113' :32'

o' "3 '87 U .' 1 .7 7 J11.1 7-9 1 "'; 14 .477'8 So

JaCktol.................... (Mbobobro) 4.12 2,422 14 24o 1,192 90 13,28

5

,xi,so-l".

. 31.OU 22 20~ 377 1,36, 3,467 2i3 .621 15.7oa 1'371

N-110

............. 38, 1 97 23:26 340 5 5,30 8,484 23 2D.646 51

C.nt,w R 1

un_ 7 3

.134,214 457,05111 7,814 35.,3 246,11 3 5 41008 75.26

3

(S. (d) b:l4.01" .71 0 M 7 4 1~101 9

clo.lon, ISno (d) b 5t'l :~M Zt",1.4 5' 1,876 338.- 252W 10,112 431

2;:'11 11 w

Db-j...................... (WIntiln)

298,

475 4639 185. 95 578

2

~% "'5~Ii 271

Nonnago ~............ (INLt.)..... . 74.0'3' 71 1 337 :'M 11o 2.275 27

.

. '7 7U 16.110() '7

L-llo.................... (Kentwkyl................ . 131, 3 89,40,1 5.2W 328 3:1W 21U! 5ol 112:15 33

loa,kinAlourg................. (W.st V'rgNia) .. 16 ~559 "1 9 45 18o 1,325 11805

2

Mill.

3"'

.., R N 13 '1"89 12,272 224.142 33,792M.%8 11 .14

o

I

h

.

. D,. k

.

. N,. 'N' 6'0767 3::12 1117 15

cm.p. SV(b)W~) 412 277 17.' 9,461"1 6,19'9 25 7U 7,1

Do, Mon...... B

:374 5% 6.Dw 3:110

lo.a).-............... m 27:m I M, 599 5,25 430 692 9,416 60

F.W............. . ~Nooh DN1,01A .. . ., 197 3 324 - 231 09 - 1

3.246 23

-t,uk Nconbo) .' "

.7

onnalt, ~Nebltota) '1; :3'13' lo.0' 73~

22 W N

221:2'14.1141 "N17' 11' :724 71 46

S.L.- M,-,).::: 91,652 62.N'9 1,218 2.111 7.t90 17.837 579 17,1189 65

s . PINI Im,nnil.......... 123,11M

'02

3,.8 '.ri a 67 26 10,249 10.235

SonnW,old (s . toolow)............ 41 .153 35:' 10 223:N6 553 ow 7,539 1'4'

sout 1,325,499 vle'79 32.IS9 Z137 411

12 ;::l 1,1131 121 1,041 '~2 4 '~11 9

Alb.-o. 3

low)_ ~651 . .. . .. . .. .. . .. 15,979 83o.0 W,M 17,249

24

6.N6

4.91279 M 13 164 33

Chnn.n. NgI 21111 111 3 "o 1 9 19 1159 1,47 . 0 ". 46

326

. 7,it 4

.357 7,677 1~42' :117

493 33

37 3it .341 163 1

DeN,............ fCoNroo) . 56:.3' D' :11 14 12 3 6~

2

'

471

LotleRotk jklv-): 37 3 M 79 63 1,651 1 3 1 ;41 25(ili 7 26' IN

Ne Odboo, _cAtnono) "

.'

24 117 11122:.6" r~ G, 699 89

OklahomOty (OkINN-;................ 234 .946 21 6~1141 ~w 413 36.

.066 2" 14

W-.K 1 53.775 509 1 2030 373 ~3 9:~E" 11io,

171,217 726,512 23 96

1

so 16,728 42,115 59.167 15,4W 14'3o~ 110.0611 443

Ancoo,

............... . 306 10 m 523

235 4 '12 ni~ I wM

Uone

Helena* 5

2,817 11 9.3 42

.340 585 2,796 1" 3. - 36

H"IW.............. H,N, ;,ol .. 273

4,

I

- 441 .322 6

L.An I.. . Seb(.)b.l-) 530,574 413 10,361 ~25 38,443 21,927 1 .420 4.70 37,903 7 4 165

Ph.'m............... . Ao.. .). 5. 58 '58 '~3 5.445 5o14 .'039

Pomwim . -......... . 53 5 N 85 5 430873 .96~ 0'23' 113

Rono_............... (No,ntda)2

..

2

" 11 1"

222

-

54

sm Uk. Do, ' .:4EI2.:2 62 3.57i6.1oll 1" 116

Sa,FN-o ~&.b W bot-)............ to14' 23D.15077 6,328 2268 .'752 1 7.W151 1 11 1 7 :1 28.16128o 257

SinItto......................(.-ngton)2.113 11.111 24 271 1.1496.U3 78

offbit .1 loboonati"I opinationt,............... 33 n Ia

POl.. R.. . .. ... . . .. .. . .. . ... .... ... .. .... .... .. .... .. .... .... ..... 3 3 - I

. li 336 290 33 21) 1 58

.I.Mbot .d.

Fbobbl It. oboo... .-.......... .-I...............

G.WI.Vtn.g,.l V--F CA owo, I.......

T'..en. 0

. No , of

G'am

w"Mold UN. of Nbolal iorploye

.s

CI,No.g -t to, b .c- No

Plano cil-At, Folne and Nay

boonwal el-,- w

~noo IN- ~oll 77 ~..

Olho,'~.............................. 44.24D -25,425 .168 .13 .8o6 .1~556 -1,970 -1,332 .11,804 47

2

Und.1 . ino, IiIN.- libb.

A "I". - -

.... 780,008 M.790 16 .689 11:07~11 1~1 :'411

3 :11 11~1~1..31 -167

~b~ C111 No N................ 523,527 311:~513 1

:1 ~ 3 1 It

~O~ 'It ii 'o' " 54 '0224 6 A 33.2371 11

12

"N"D

11433 20: 1

1

w, 0- 6~1 ',,1, 4 0,44 222,6251 .11215 342J21. 17,.'13 51B 34.51

7

Penosyl ans 524,313 331,094 14,7N nW2 92 .377 54,812 1 .93B 35,532 10210 ,,

T- 892,656 K8.625 24,927 1517 21 .1~ 6.455 812 66,430 394
34 Table 1-Continued Table I-Continued 35

(in thousands of dollars) (in thousands of dollars)

Internal ransphija legidn, this elshicts. ainates andl

other earess, rstate, risionsamented by Whiple

diet ".. "-I" as lowe"Uhnnes, linate an, Wher

aral ;.... . I boyear, .1 UNO

Unit Stain. houl .. .. . .. .. . .. .. .. . .. .. . ..

Wo~Athwtic Rattle . . .. . .. .. . .

Aftlan, sira

1.sanal) be.... .. . .. .. .. . .

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

B

is" C

; . .. . .. .. .. . .

Sao bel .. .. . .. .. .. . .

~'C-'-` I . . .. . .. .. .. . . Mannerist, is. 0 W-) - - . . . .

pon-h I.A(H.-shre) . . .. .. .. . .

la,owsl... . .. .. .. . .. . nithode hater"o)

bild-Atlentic Ratio . .. . .. .. . .. .. .. . .. .. . .. .. . .. ..

Ball'-- imaryWrida D.C .)

N-.rk Now,Jonatry). .. .. . .. . .. .. . .

P,Aadatlp~. . .. .. .. . .. .. . .. .. . (S.Mthslow) . .. .. .. . .. . .

Frrish,ogn . . .. .. .. . .. .. . .. .. . (Sea(.) .1-)

R.-ho . ~:

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

S=.gI ber .. . .. .. . .. .. .. . .. . .. .. .. . I

Allen. . . .. .. .. . .. .. . .. . .. .. . (Gardipa) . .. . .. .. . .. .. . .. ..

(Swah Carolina)

Grban~ .. .. . .. .. . .. . . North Carohna)

N .shWIe (T.-I

C~~. .. . .. .. .

is~ id) . la~~; ~ Clw,WM (Sea (it) balow) .. . .. .. . .. ..

D .-. . I Mchagasn) ..

I nbooss, India .)

Loi 1. ztucky)

ment, Vag-)

p '

Aberdeen . .. . .. .. . .. .. *js~6~~ots~] !

Islas bi below) .. .. . .. .. . .

row i

Dean. . .. .. . .. .. .. . . ('NM'-ke`)).

S . L-1 .. .. . .. .. .. . .. . .. .. . . Us.-) .. . .. . .. .. .. . .. .. .

Sawalal laid.

th .-Contristred

NCarther"okil

.station

Net

.M.

dra n

liansoline

(36)

Masai

pecial

hartear

heads

Tota l

(37) 138)

41

38

95

4 7

am

176

310

n

1 3

1ju

89

N

201

406

1 " 21)

'046

70

70

"I 15 ,

1,01 2

N4

31)

55

11W

18

211s

21

ilo

07

476

St Paw . . Path he 50 Is . .. . .. .. .. . .. .. . 294

the . 1. Sea (b) belore) .. .. .. . .. .. .

. .. . .. .. . .. . .. .. .. . .. .. . .. . 3.351

Aboard.

.

. . .. .. .. . .. .. . .. . . (New Mo.-) 52

Austin - so

lyw, " "W) 1

.171

D."' Is. 11,1", lt~476

Do

L=Prock jColorado)

. . .. . .. .. .. . .. .. . 377

Arl,ansays) . . .. .. .. . .. . .. .. . 76

Now 06 he he .. . .. .. . .. .. .. . .. (L.Astana). .. . .. .. . .. .. . .. . 379

Deal- City (OkI.Inorna . .. .. .. . .. .. . .. . 331

ys~hlrb .. ( -).. . .. . .. .. . .. .. .. . . 21 0

weartens, Raiib~ . . .. . .. .. .. . .. . 2,11 3

Hel. .. .. . .. .. . .. .. . .. .. . . (Morsana) 53

Hoho~~ . .. . .. .. . .. .. . .. .. . .. (Haws.) 11

Los Angeles s . (a) tarlinii) . .. . .. .. .. . . 90

Pon, no

Mo .1. 14

set

"'", San r.--

ur")

see is) below)

. . .. .. . . 69

. .. .. .. . .. . . 112

Seattle

v 1"

.. . .. . . .. .

Pub co . .. . .. .. .. . .. .. . . :: :

01 nor . .. . .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . .. ..

,nalisrallauthel :

Feder I se, -.1.. . . .. .. . . .. .. . .. . .. .. .. . .. . .. .. . .. ..

Gasoinn'. IW,mWg at still a,,bass FICA -chts I. . .. . .. ..

Transitarred 10 Gonern-ril .1 G... . .. .. . .. . .. .. .. . .. ..

W-WO ones ol hade,al ensetweed, . .. .. .. . .. ..

Clearing .-hl for a.-sa-mahon wl

ca"Aa F-e N.,

shadensel oler,aon

Earned nco- echr

Other 1~ . . .. .. .. . .. ..'. .. .. . .. .. . .. .. . .. . .. . .. .. .. .

Total. Ics, sort. hot hb.n Wis, New llot ow ~

) P-Y`... .. .. . .. ..

I T .- ~

. . .

1 .601

299

798

560

607

us

I'lles.thentrable, . .oft . ....

.I

Talso... Thenspix. U . of an'.. Thwap .-

.it Isherns . he. .1 raitioner bition,.1

"Iter,

"W""'

air ha"I fhope

ass,,ices by air teolfillew by an

(40) 141) 142)

553,107 ila"3,603 9911,503 1,260,732 3l.U3 14,214

32.708 1'"716V 1"'MI 60,471 13,10

1,693 2,49 05 302 - 4521

1.876 2,024 262 403 6

5,102 7%856 40 .a5ft 30.536 19

2.097 21,715 21 1 .509 MN 211

1,411

1 " 11 '71 t

o

li~s

3,271 27,380 1 1

1:122

.8W 1,179 1 -11,

I'll. 3. 20

61 1 00 t.398,443 11,141 15,530 12.039 "1

401 4.'1~71

" 604

1 :W -

1,1112,579

'3

. - 7

41 -

. . .

1014

"

.1 942 112

6,136 ":311 gos 12.784 900 21

8.98, 1.3 " . 302M 6'.W 1 36

1

2.11 202.077 46,965 682

2. 744,34D 2829 498 1 13"1

I ,:'17 19 " :s11 27,00 27,710 ~5 3

2 gli 1 62 -

Ba.m 65115,15 168.532 M,862 7.466 10,124

15,058 262,795 90,070 161,874 814

7

B

4

.N6 72.40B 44

:~114

.751

3~16 11

63 - 1

... 1 ':4

5 8

14:3.19 Q W 10 11 X13 14 179

12,240 20.497 311 22

-

~~4:.M 232.1:303 Is

.= laa~850

6,374 2,421

7s - 3.264 20.562 m 7,417

72,M7 Z14ZG17 1W370 2 .7. 13 3,=

' 71 21~71 12.147 1,4140 4

~s 1 IM d.71 M2 3vol 87 '1546

1,1:4 113273 11 so 17:774 574 2.W6

7 .a :167 "It 1 99 6

12.070 171:.21 1 12

2.076 it 7 1:'117 22171 -

07.7 . 2

"052.

.1 222,797 425,455 5,4M -&931

2,226

r

. 57B 42B 5 - -

25,189 1 .230.089 41:2117 199,7857 2 .708 2.53 '

~ :124 7:

a No

2

'3 7 2

52.6 04 148

11S:33 53 l'" a Is1

.~ ' "1 21

7 U

:'B77 S, 1025 115 -

14,722 27

:. . 3'

i0i 918 13a 762 1.547 -7,404

9,270

'al

766 88:120 936 851

56 '3,598

19.679 3,90" 617

. . . 23 G'mb"16 53,54 M,194

4 :11 50 644 126 252

~O 10s"

Mg

4 . 995 23 3N

.. . I .= 14 2" :g 11 .708 51 1 " N2

6 .521 215,109 021

7 .

M

15111 311)

41,

8,112 230

:2,7 ~

:659 5,M

13 .490 2 .65t .278 934 127,272

9 .N5 532.277 3,650 876

105'm 3,77aA27 '59,mg 154,92

1 'U 1" 6

"36' '

:1 1041

.53

704 2

51 43

2,13 16 290

1

'i

g :~1012

1'. 3 3Ss4 s 7~1`1

37,069 2,272 :.1~61 30'9 14 112,374

1!,71 7 a 72 m

a 15 10,144 1 20a M

2.422 9.287 116 550

11 .303 22,562 125

27, 24 l.W.506 120,290 23,952432

5 721 48. 76 31.006 4.94 3

so 14 1452 a 7,11!

1 854

X`9

2,171 4JS66S

a7z 1~7

1.45,

or 3~59N

2

121

32 2,0511

18 3

6'6sl sm

252 1

~M3

4

4.10716 3"2.711

- 17

W 3917

12

1,818 1~3656

382 166

I'm1

a 7,111 1,337

-10,30 249,3~ 22 .279 -65,010 -5,313 -6,76~

64.893 3 64 1,071 151.203 1W.326 1.121 4 ' 16

31,9" 1 ' 24' 768 46,541 200,374

2,1,

2 :s3s

t9, 71 1,431 :649 50.963 17, 32 914 13 :148 53

1 1.736,809 45~248 1,626 4

17 41:714 l" s 17'

62.854 646 '44,35~:4 7 s3 1,935 53 4 1

.

:311 1,502

I

mr.o.'rears- ta..~fithrad

Warhol re'e", neglon, and fttdm Istratess and Wagering I....

U. Us -

other areas. (States natansewald by single highway

ol.en.. leadficared in parne.dresims; toball to, other Os- indaw

.let..

showern

.' saft- of estate) thonal Wall

'OhIc'

..

(43) (44) (45)

United Stares . total . . .. .. . . . .

lho~Atl AAre .htic Region . -

1'0747

.. .. . . . .. .. ~: isetw "

2

A,gusta

Brook lyn .. .. . .. . .. . IS" (c)

'U'als, . .. .. . .. . . - . (So,(c) Itslow). .. .. . .. .. . .

.11Zg'd'-' 'U' :'C'Z racist

me-ii an ptarre~' (No, . .. .. . .. . .. . .. .. . . (Saa (0 b.1-i. .. . .. . .. .. . .

Hanaaarre )

pi,o- _ . .. . . .. .. . .. . (Rhode Island) . ~ . . .. . .. .. . . 1

MI~Atle,fic Regi

Belashoi . ..

.

.

.

..

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

. 15

.. mw,1,M & D.Cj

N-1, - wwjrl'aay)~

PeradelpW

yhlhsngto~

Sthate- Region . 192

' 7

san,"I",

jAIabaM) 2

...b. Swihca,anb) 7

G sorso (North Carolina) N

J=1 . .. . .. .. .. . .

.. . (M pp') 21

J,cksorwille . . .. .. . .. . -- (Florida) . .. .. . .. .. . .. .. .. .

N-11c ... . .. .. . .. . . (T-nossi 51

Central Region .

C..-t

Cre"land

D ... . ..

-

..

.-

. ..

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

. (Saa (d) Wow)

. (MmIsq

. A

.0

no'nabo's il-*~

Loas-ris . Kanl.ky) . .. . . . .. .. . .. . ..

P.,k.rab.rg .. . .. .. .. . .. .. . .. (West Vaswar) ;19

Midwest Region . .

: 125

~dee . .. .. . .. . .. . .. . Dalcotia) .. . .. .. . .. . .

Chorag,. . . .. .. . .. .. .. . -- (S. (b) below) . . .. . .. .. . .

. I

De, M .1 . . . .. .. .. . .. . .. .. N-) 4

Far' ~-rdlhD11*ta- 38

md- W,--,). .. . .. .. . ..

Onals. . .. .. . .. .. . .. . . .. .. (Nah-W .

St .L... .. .. .

St

S"-ItdltiIrldost,~

. Pa ., . .. .. .. . .. 9

:~ :~ So 9(Seas (b) oslow) .. . .. . .. .. . 6

3

A ... . . .. . .. .. .. . . (Sea (1) balow) . .. . .. . .. .. .. 20

CZenno . .. .. ~Wymlg) - . .. . .. . .. . . I

Dalla. . . .. . .. .. .. . .. .. Sao IF below) 12

Dem

.

, . .. .. . .. .. . . (Colorado)

LWIeRmk - -.1 . . A,Mn a) 16

New Oil-. . .. .. . .. .. . .. . - N

Oklal,o,ne City . .. . .. .. . .. . .. . oklanonni . . .. .. . .. . .. .. ..

Wic- ~ .. . .. .. .. . .. Wem.Region 434

An~-Aga ~2

B Od.10. . .. .. . .. .. .

H lons .. . . .. .. . .. (Monism) . . - 1 . 1

H,rolh,r, Fawas)

Los Angal a S. (') below)

pnos. X,r.. .. .. . .

Portland D,.g.n) . .. . . . .. .. . .. .

Rr. IN-da)

Sell - ~Itlhl ~ .. .. . .. . .. .. . .. . .. .

San Far-co See W W-)

Seattle - ~ .. . .. . .. .. --. iiii,,hingtor) . . ~ . . ~ . :: :

offic. .1 In-bonal Otherabore

P... A .. .. . .. .. . .. .. . .. .. . .. ..

Other . . . -- . .. . .. .. . .. .. ..

Undle'rithred :

Foostral III deboat, . .. .. .. . . . .. .. . .. .. . . .. . .. .. . . . .

Gami,n,. I-r-alrod and e-sts FICA , is

Transte-t,l3w nn,entof(SWith"Id ta.es, of laderal er,pioyoes . .. . .. .. . .. .. . ..

Cloanng cco- Im e.caa INI

and or-.!As Fono. and N.y .. . .. .. . .. .. . .. . .

Pra.d.r.1 Iec- oanipaign hand

E.',,acl hoorhe -'t. 1, -

12 -19 266,225

62 .776

3 1 . 53

.221

8 3, 75 3 2

Us

1 3:2 0

1,030

3 3,683

11 3

31 S ,

210 34 43

10 M 'S

'48 3

1 35 1' :4

2'

,

24

111 jSS ,11:641

109 4.M

50 2.110 "'

102

8 1 "

43 2,491

7a 1 ': W1

16', 2 10

0 W.27

126S S 554~1~12

14 10,177

'

:131

~ '10' 3 ~ss

89 '.624

"705

4M~'

5 08

326 1 ~:

"

11

4,589

1 .1s, I. Us

75 6

79 I . A ' a .M

V N",

657 3,623

44! 42.99

30 1. :N" 7

2 1.14,

112

10

.375

1 3

70 ..

~

:Ql

16, 3 66 S js:113s

2

a sits

8,344 .0.564

7

2 1 .90, . 11

5 1 "57g'

%263

2,397

10 34

705 70

38 J

2 W

673 4.'DO .

"05

3

Us

Other Ir .. . .. .. . .. .. .. . . .. . .. .. .. . .. . .. .. 29 60 7.68 2

Total, to, whills III 11hown, Ithall

~~' I'); all J Now, Y~

(it) I.) Cho .- 239

Is"n,"

Ill Ta_ 31

M2 14612

10 10:572

"I

~42.727

112 20:4~2 IN

Use M.-

t-..i-.

in her I .e.,

an, thoorn.

(47)

Windfall

I'stift

Tar

U-I.~

. . ited

. Ise

Us I.

(M (49~ (50)

6.6 a $4.045 16,930,548 147,4M 5,697'"0

229 27.3211 I'mis .57? 25,274 wg,m

13 N 7a 248

to 102 28 624

27 2,065 '

:.4'

blar -3 OD 3

41 14 6 Be -I I'M

31 1

6 11

. N7 lot 377 -23,945

3 1,28" 6,32; 2,24 25,13921

as 21,782 1,282,107 '5 m 05.687

7 2 1 3 63 .324

3 Is 182

262 o'" 9.6,178 light 1.61 39

130 1 .231 23.251 2,345 isa " ':'

1 :365 52 1.293 4H .sssI

3 13 1: 3 "' 1 7 3,141 413:~11

38 2.235 732:49t

li~o st

. 76

31

.58 IN

473 -26.321

am 1 2o 16,536

5"s ,,,so B2 1

69 la' 1.54y) 1.366 -20 744

42 11,114 335 48m

23 280 'g 'o6 -7:W2

12 1 .5611 19 822 5

2,

'1' 17

.343 , 03

622 1 .448

M

1 .571 48.986

4 617 24a

5's -, '15D

,

256 1.1181~ ago 3 .795 31a.314

13 US 7 "' gas 50.917

"a 1, s"Ei 16.5,

2,

1 .118 1117,008

,so 3, "1 so 988 67 76,30

44 1 .3" 52.665 499 2=

24 271 IN.o87 538 1837

12

3" '3 1 3

1

10,01 1.1211,110 14,M 'Lkyos

12 14 '2 13 47

785 4.7D9 o5tsligl 8.172 _"2'2A

71 313 -1 211 3:241 lit

2'

" .

. so g '53

44 1,441 1 172 1.954 1177

3B 226 12

:o,

3 1 " -5 13

am 1:417 32 .0,17 .12 -78,

33'

2

54`5 Wou "8,3 45

31) 276 4,08 :639

1,163 131 ; '1'2 7 .40 it," 3 .542 .143

-T

12 24

48 57 75 715

17, 4,3" 3=5 1.132 '35:1

16 S1 1~&7174'

. '53

m

-255 4 31

:2'

d2ol

1 "13; :4

.1 3 N3 1,302911

162 71 10 ~' :3

31 161 59 662 622 1

50 24

. .

2 " 1,91)? t03 437

'544 2,40 2.M1 :s5'0 832

t85~415

5D 23'

121, 10 3o6 -28 .147

132 9 as 5.11131 3 '350,73! 10,469 -6111,1143

104 -7

l' IDO 49 25,

21 14,954 B4 'Ji1 ll

25 37a 7 45 ~10 2

442 4,202 2jD3 935 '

." ""171

S3 joit 4

:U2 I 'D -,:7o,

27 u 59

Sit 266 77 232 -29120

14

21

DD 3.; 3"6 1.202

19.7 a

.1)'111 3,1~ 1

81 85 3,972 1,.135 11:995

2

1 3 845

3% 7?~ 3,97

2. 70

2 393 769 3. 13o _' 3m

997

-24.590

41

2X035 61,370 669 .97,

542 733 3.N6,846 7,766 ~10 238

a, 5 '34 :90 967 .612 9 oaa 1 78' 1

473 '37 1 17,726 isto'Oss

151

~ ~g2

~ :1372:."O 2.026 237 924

7 5,876 670,479 a 9

-78 0 .496 4,206.9iLl . " 7 '1 Zi. 13'8, '76 3
36 Table 2-Internal revenue collections by sources

(in thousands of dollars)

S-iI.Ininsess Im 'ok,

Table 2-Continued 37

(in thousands of dollars)

flodam of minnese

GrInd t1rall In address ii . .. .. . .. .. . .. I I I . .. . .. .. .. - I I .. . .. .. .. . . .. . I ~ . .. 1 - .1- 5719 .375,273 606 .729.103

Cosporabornanconse.... .I .W~. . .. .. . .. . .. .. . .. .. .. . .. . .. .. .. . . .. . .. . .. . .. . .. .. . .. . .. .. .. . .. .. . . _ I. .. .. . .. .. . 7 379 .61 0 71733 .1

%

M9Z,...

.................................... . 11, .a~liil 72I .M,1611

41s, .13833Z 4115 .71o,'9"92'

:n-% solarit-nd .ndSECA-1

............... 69.469,D55 82 .W 499

br~ sohned. . FICA I -- 11 . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . 34D,565 .226 39a .495,012

Rialdeard loininnard. looll n .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . .. . .. .. . .. . .. .. .. . . 2.534,981 2,71D .9n,l

Undreplolintaideraterancern . .. .. . .. .. . .. . .. .. .. . .. .. . . . . . . .. .. . .. .. . . 3~309,000 3,U54M

,,dal . .. ~. .. .. .. .. . I I .. . .. . .. .. .. . I . I ~ I I . .. . .. .. . .. . .. .. . . .. .. .. . .. .. .. . .. . . . .. . .. 6.282,247

6 .6%4,641

Will Is I. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. . .. . .. .. . .. .. . . .. . .. . .. .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. . 216,114 215 .745

Eoclsa to.., total . . .. . . .. . .. .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .. .. .. . .. . . 2019.021 In,4is,sti

a

Alcohol Is as .total . .. .. .. . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . . .. . .. .. . . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . . 5,M4,768 5~0B.

. 13

DMINeel binsti ., total .. . .. .. .. . .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. .. . . . .. .. .. . .. . . . .. .. . .. . .. .. .. . .. . . 3,N5.377 3,837,"0

intooded loonlicled in, C.I...,...... .1 diciresent) . - ~ . . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. (529,314 558 .225

Doodatic. S to 50 Far proo"a"

. "'

-no notion at,en beloris Vwf 3~289,MI 3~2611.611

Facilitation, 3D tents too, prool gone, ~~ .. . .. . .. .. . . 8,3W to

occupational aries:

Noncennarag, dianseactioners of all S25.M. S100, nor ye....................................................... . 88 89

Sectifiea

LI=n M M Feet ganten,S110 or year is. .. . .. . .. .. .. . .. .. . .. . .. .. .. . . 2

n

proof Olosia or nesse . SM por "a," . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . . 3

Retafl dealer (esiblool lown, Innes And Waij, S5A der year............... 16.782 17.331

Iidloical a Astoarbic~sraa deal", sent' S55 Par V_ , lossibilent Stan, Innes and bad I, S255 per "As . .. . .. .. . .. .. . .. .. . .. . .. 1,M25 1,3286

Stalls w condersere noodratace,red . $22 ditch .. .. . .. .. . .. .. .. .. . .. . .. .. .. . .. . .. . .. . .. .. .. . 45

sil is Sao .., penalI.. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . I .. . .. .. . .. .. .. . .. . . . .. .. . .. . 20332

... WW .. . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . . . .. .. .. . .. . I 1 .. 211,51111 244,445

IminWed(colacte C.readdc ISoll ar'd byClustom. rates seer, as domst,c) . .. .. . .. .. . .. . .. .. .. . .. . . .. . .. .. .. .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. 37,179 41,093

as, 17 -is 67 can,,, S2 .25 M itane 0 174314 2D3.334

carbon ed sinds . $2 .40 ; Isesseres cereals, $1

.2),rll n; Annealing -I, S3 40; arehicaly

occapationalI... . . .. .. . .. .. . . .. . .. .. .. . .. .. . .. . .. .. .: P * . .I:: : : '.. .. . : :. . .. . . - '' 1 : : ~~ . :: : : : ~ . . . . : :: :. : : 45 18 .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . . . . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. IM7,AS3 1606,321

rates sametedoi . . .. .. . . .. .. I I . .. .. . .. .. .. . .. . . .. .. . .. . .. .. . .. .. m.598 42,W2

Dereaddr, S9 od, harrel of 31 9,14ods Is . . . - ~ . . .. .. . .. . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . . .. .. . .. . . .. .. . .. .. . .. .. . .. 1 .5".W 1 .561,32

5

octsainations' ""'

Sonser ,

Liest Ina, 500 barrels, $55 der tre................

5CO diderals or ormse, S I 10 M ",r.............p

Retail dearts, in tons.$24 con year IMCIAle, Wrinted rated dlealwar tanned asses, Add boo"

5220 anto $4.50 M -Un........................

1 .8501 .781

Wdsaled learnesse.$123par"a- : : :~ pm : :: i : 552 527

Tobacco

bs'

.a. total .. .. . .. .. . .. .. . .. .. .. .. . .. .. . . . . . . . .. . .. . .. .. . . .. .. . .. .. . .. .. .. . .. . .. . . .. .. .. . .. .. . .. . 2,446,416 2,593,057

Cir"M id. 11tol . .. . .. .. . .. .. .. . .. . .. .. . . . .. .. . .. . .. .. . . .. .. .. . .. . .. .. . . .. .. . .. . . .. . .. .. .. . .. .. . .. .. - . .. . .. .. . .. . 2,402 .0572 .5M .674

Us (oass Al . $4 Far toustind- . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . . .. .. . .. . .. .. . .. .. . . .. .. .. . .. .. . . 2AO2 .U7 2,538 .650

2 /4 rJI(ClIs BI.SS40p l~~,e.cwt,t~M61/2,nChesl,,g$4p,tho,wMlo,mch 10 15

It or Ins- -rW . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . I . .. . . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . ..

39,

CV, towl", .. . .. .. .. . .. .. . .. .. .. . . . .. . .. .. .. . . . . .. .. .. . .. .. . . Sao 40,742

LAN' cipm totel .. . .. .. . .. . I . .. . .. .. .. . . .. .. . .. . I - - .1 . .. . .. .. . .. .. . -M .439" .690

Whodeale onem net retire ft, $235.294 der dreaderid .8 112 docent .. . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . . _- 33,6(pi U,1347

iiiihonesal, once - the, S235 294 Far It,dander, , $20 For thordiand . . . .. .. . .. .. .. . .. . .. . . . .. .. . .. .. .. . 4,776 4,743

Siring costs .75 card . Far I-ne .. . ~ . .. . .. .. . . .. .. .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . . .. .. .. .. . .. .. . .. .. . .. I'Ne 1,024

Pr-"nt. . . .. .. . .. .. .. . .. .. . . . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . . . .. .. . .. . .. . .. . .. .. .. . .. . 13 27

"Pon

. ""

. c"Re"I'da, ~Igenlnsi am ciplatt. s- 1.1-0 Q, Costeno. rates send as dkedrest,c).............. 2.- 3.195

macers"'c"

Opefte Moore and trines

cod,

. paper one hall card For 50, hdresI cent M 0. .. . .

.

.

...

.

..........

.

...

.

...

.

.....

.

...

.

..

.

. 15

........................... . 1,232

Im I"I

Ernis.....C. Innesed

Allaidessim ' . a- I as. . I .. .. .. . . . . .. .. .. .. .. . .. .. . .. . .. . .. .. .. I .. . .. .. . .. . . . I .. .. . .. .. . .. . .. . .. .. . . . .. . .. .. . .. .. 11,447,421

6.0".000

Gied's". - cand, - gain. . . .. .. .. . .. .. .. . .. 4.218 47 4 .007 9%

TVL ('21eflo'enc .; 6 Ceres For 93UM.......... . .. . .. .. .. . .. IN

I02 IOD.760

I - a- naias, A... nin'ted:

To.. h".., type,9.75 nor doirnti. 1.875 card, car Ise— Iscont W-ed I- MInes

. dead - -9-.Y 'nastso) . oce . .. .. .. . .. .. . .. . .. .. . .. . .. . .. .. .. . .. I- 'a . .. . .. .. . .. . . .. .. . .. .. . .. . .. . 635"I'D 622,U2

,,,.10 cents M poll 26,8713 26,379

Tread cents--M

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

.

....M.314 20,181

me, Plorsenow . bodies. loans . ~ ac,eascreal

innerrobles, cre , bessers. lc, . 7 bencend 3D6 -800

~cks,

and

o""S c"adons imses. etc.. to pdcan I.........................

........................ . W 5M 97.265

Paris side acconcron, It; bac. A. busers . 8 descent........................................... I............. "'I dind . 2N.852 227,25

9

nends"dial to ;c... -............. . I I . ~: : I:::::.:::::

............ 22120 211.650

2 fishing red,, creels, etc ., to parcese.................................................... 33,640 32.143

~ ant! andes, t 1 Weent............................................ 6222

7.192

Firds (-IW Pinola Ann! nnrooensI, I I docent...................

so 51 ?Ds

sholl2nd

3.WW.365 canlidges. 11 bescand . .. .. .. . .. . . 3MA

Black wnl. so A........................................................ . 251,288 237,0117

UndorgnaI,sl - -1 -M...................... 12D.M, WON

threarg-nol mines coall - 2% ol Foce per ton 37.m 2106

S,irfat. reined ZI - 251, W son......................... . 75.662 77AM

Sii,bs~ nordliJ =1- 2% ol once per son 17 U,573

FlAri ad norry. $200 to S65011............ . ~ ' * * * *:,*,:::: :, * 1:74'3

O= a, WI net idiso asWat :~ :*. .. .. .. .. . .. . .. . . . .. . . Alconol . . 2A

o-. _ . .. .. . .. .. _ . . .. .. . .. .. . .. .. . .. .. .. . . .. .. .. . .. .. . . . .. .. . .. .. . .. .. . .. . .. .. . .. . .. .. . .. .. .. . . .. .. . .. . .. .. . .. ..

smilif

N o

numbs, sawl .. . .. .. . .. .. . .. . .. .. .. . . .. .. . . .. .. . .. .. . .. .. . .. .. . .. . .. . .. .. .. .. . .. . .. .. . .. . .. .. . .. .. all U7 .M

zzoniniescon innation chne, 0, 3 cands Par .$os ;917

--I .-.n .1 otire, ftn g&aQAX "7C:rds -inintnii.......... I.......................... 316 1" .626 AN

Centel add Inertial n0les, here,

4 Cand, gallon (I Stinne2 cases Par 01 .) 512.715 553,107

Intend watenstry had,4 contsW plion......

.

... ot . 18,65!

her is . . .. .. .. . .. . .. .. : : ':~ * . .. .. : .. . . . . .. .. :: :,. I I : :: : .. .. . .. . ..

. - . . .. .. . .. .. . .. . I . .. .. . .. .. . . . 5

'astaffilandem . cose basai total..................................... - I. 63591"I'll lo.773=

TelW talliallposente, e-np-. 2 -t....... . -

:::.....

....... W: lCiA I on, 3

Transportation of Wisses by as, 5 prencend...... . ~:. ~:..

.................:..................... . 565971 2M.732

Teensideresticid of pnipeny by is, 5 car. is....................

.

.

....

.

.......

..

..

u........... 64.971 14 .214

. of ordendasaal te-drai fiess... S3 M personI...............

: ' ':: * ' ' ' - ' * q7'm 31

.883

Cesn,operantO ga" donces. S2W nor colecto M "ar................................................ . Mo 169

Wagesing toos,

Dccapational W, $500 per year

-gese.2 parcest .1 - .g

. 79 IV.

D.972 12 .D89

Use W. on higheray retractile sineignot, 26,00) posinds, S3 Wr 1,000 podstl M tres, linstaideed

to,oneges P-w) I

......J. b

... . I........... I............................... . -....................... . M.272 2611225

dd~narsd c ., on ciini ascrat, $25 1: rear erth an ;. _ F_ in 'labdo Ideal 2 dards der doond on ringand nont:tNed entleent

Fees,= xSeZ501) Preards3 112

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

, . 17,563 G'IM6

and doesIr............. 1 .193

Forogn eirs,seence, *i~'~*

' Ii

. MO '

E.-to ong-oldeen1; - "1"' .1 a-......................:::

.

::::: : -

..

:::: .233 ag. 'aw.m

wonestrisent attend.2......................................................... . 65,2W U.N5

San disilaig, 5 de-I on sell-As6less- of SIO.000 Q, 2 112 concern

- Inessidessin reentages mg 2.576

Elicans bassidel holdings,5 percent loontionation............................ a A4

Tosel aseenoters, - L on I~lrd,

1 1 17 m

. berades of S5.00D or 2 112 percent or,

F.9-1. 6*"ni bb~ I F~; dil of 115~'666

I

., 1,91o

Foliate 10 distre,ae artione, 15 concern of restione...............

.

...................................... 976 I'm

I I-s ini dr,androd iinandesse orpose, 5 poscon,. ideardansin, of $5.000 or

5 ant on '-d. -

w 2 4

dip" .-Pie'rontal E.cess M an IRA, 6 dencere of esceas firedad

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

In, on isidens-sidn" I- an IRA. W concend of.................. 103 Im . . . .

Nonni sonsionorm, 5 bercard .1 pnoWdeseel........

. I - - -.................... 542 1,14

Too on access to mor HR-10 Plan. 6 pd- of.......................................... m III

F

. to nere

lending scandbi 5........ 6721 .12D

TaM esc- conedbabon, to

F:'~loai to 11 rognsinder, lost-t, $1 - day ad to S5,00o....................................................... 3! 55

FF.4- to. re hl

las

: diddicaran

.1-1 -- El

.1 $1 Par der, . do $5

. 6D58, $IQ par day

.000 - -

to

. . - - I

S OOD.....

.

....

....

..

.

.

... - - I . .. .. .. . _-- .. - - 6

711 932

Fail- to Idn,as, Ac-I anda, SI .ODO sea failldi..............

.

....................................................2

Faii W onoined IRA $10. .0 take. . .. . .. . .. .. .. . .. . .. .. . . I. . .. . . .. . . . . - - . . . . .

. I,

Ble. I .g teeneld sen, Ideal ~ .. . .. .. . .. . .. . . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. . . .. .. . .. .. .. . .. . .. .. . .. .. . . .. .. .. . .. . . .. . .. . .. Tine, on lont%esdarell 2, .5 posters ot console a neentand, . . .. .. . .. . .. I . .. . .. . .. . .. . . .. . .. .. . . 12 10

%ndfall Fred I ~o

re

70 pencend of sind= :,,::: : 3.051.719 ~6. M.U11

OiIarterly real andents.......................................

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

....... - 6,W5.9Sa

Animal reen, entrants --........................................

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

4 .56D

E--. .1

... . -1. . .. . .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . .. . I I I .. . . . . . .. . . 61.21M

Poseleure .0.7 ceditainseral .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. . .. . .. .. . . . .. . . . .. . .. . .. .. .. . . lo,875

Chernel 22 cent, W S4,87 W Io

n

Unclausifflim!

otins,

...I... ..ft. .... I- . .. 17~ "'Mm . .. . .. . .. .. . .. .. . . .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . . .. .. 3XIol's 6491.040
38 Table 3~lnrternal revenue collections by principal sources 39

(tn thousands of dollars)

's

Fiscal u,

Tabu

.."utish.

I..-..it priodt.I....

Total

Confuldid.

.Sea

-Would

Income Employ . ll Eud

. and

.

.. . I S -11 Is

... I gli ta .u.

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

; I'l ~:. 11 11,158AII 11.11302 .536 1,700,828

ex11 ~ . a.:1 110 1 d7 . 9.676,459 . V3,297 2.02,1,365

S' 31,172,191 10.174.410 1 5.4sl ... .. . .. . . 40,40,

1.1 :.22' 2:4'1%':'1

9W U,07.33 28,007,659 l0.B!i4.35I 17 .153,308

2.6x,f 575

W 115 685 37,364,879 14,387.569 2Z9D7 .30o

3.627,2479

11

:009 586 50,741,017 21 .466,910 Nr 74,107 4AU f3J

fa . 535 ~,130,732 21 .594.515 32 217 4,71B,40

3

1955 66 288 14 ~tt~ 919,991 ~ 360,011 21 .546~322 32~8NI3 691 5,107,623

.692 49,914 .826 10,264.720 31 , 6.219,665

1 71 If '2 MINJIuf :11 21 .1911,122 35,031~7 :64 7,295784

57 97 1 -5W '25

19 21 .M653 39, If 772 7.580.522 . .. .. . .. .. .. . .. .. 7%97B 476 11:.10.1 ~ ~111 11:11 316 311 .568 .559 8,IN4 IN

19 79.797973 'If 54 IS 091 .509

4-

7N '

:74

91774,803 67'

INO .125,126 22.179,414 4'1 '94

1 :'1 11 41 l":"'W5119

1961 94.401,086 67 157:Ul 21.7U.940 45153,00

1

71:9 12.M2,451

N 99.440,83

9

94

305 2t. 95~7$1 0 U9,594 12.708 171

11 75.323 ir

22

111. 25311 14 .336.134 52,987 MI 15.004,486

91P, 1,NO 257 78.1191 .218 24.".80 . 50,35k 17.002.504

1 965 114:4U ON 79,792.016 26.131,334 53 .660,683 17.104.30

6

~42.1.171'4:11 g2.Q1 .7t)4 3d..2436 ~1 :~217 552 20,256,133

'96 l 815 IN .288,4W 14~~117.12' M,918.241

196.............. 153.636,BM ;308.7148:0565 7S 2MM 28.085,BN N

96................ 187,919,560 5 %52d 502 33.068,657

. 78 52 36,337

97,44 406

1 970................ 195.772,096 138,688 .50 35.036:9Z 103,651 .585 37.449,188

::71 111~647 '2 20~ .111 Q1,012,374N.319'W ;00 752,421 39.918,6W

855.737 143 .BU .731 14:11~1.11 01 .179,186 43.714~.l

~~173 131:~7~127:1;.:117 .~ 1 ~ 3a 0a 309 125 .112 :16 52

. 0"

:7.11

74

22 IS'

U 6,18 .094 41,744.444 142 .903650 fi2,Og3 ,

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

2"

.822

.7M 202.;46 097

:1~,741.160 11%1 .191 .13 70.140,809

~1 7 ,!il.3922.1. 1,753 .782.956 158 .968,797 74.202,053

7(1 75 ' (T6j .' - " 1 :462.780 49,567,41PI 9,808.905 1~1 :775551 :2111 11. 12,04

M 1

39,417 246,805,W7

"o"J" SW IS

.

,99 776 '389 278,438,211 61 33 7':1 .145 213,050,144 .6 " 31' P:02t)I:e13

~1 ~7 01 41~3%2:2111 352~1. 111 .7 447.876' 251,545857 112,849,87x

5 19 73 3 M ~392 7273. 79,610 287,W .782 128,330 80 S85:1

1981................ 606799,103 406 .583 .302 .733.156 332 .850,146 152

.

B,6

' Thinshon chaver.

Footnotes for Tables 1-3

LOS. lan S500.

Revised

No": TOWIS My lot Add due to no.kohng, Slat, and ddhI11t data

for 1981 ,a not directly Comparable with WO11011 years. F r

1981 am,nts are ciass .fied by star, and duundl Where taxpayers

;,Y,d, hund, then. a, to, 1980 and prior whom, taxpayers made

menol. 1 . The ..,,,am the ySlou, let

. . 0. hot rocal. In. federal

fair burden of each m,d , manyxishance, Islas are coll-chol n

one slate fro, residents of another late For thillho'e, dhhold~

mg taxes rownect by mhploym, l~Z heltirstat. fine, mily h,

chate S,1b thimull lux-ris thhold fir as .no I

. - of employees

.10- neighboring Sol Its Also, IN cand. .1me

tons are paid fichn a Principe office although the, obbecons

My W ocalcom Mlhll State ch throughout Several late, , 2. Includes take, on unrelated to.... as income of exempt ogam

.

Won. .

StandAt-( Tuacc. t.-

taire". tA...

All

ofIsur, -

(6) (at (10)

11 No 2,147,184

"1

2.1 62 ~:11 1":"el ~'1

0 11,1 :2111:g2; 00 .2N75N2 .206 .823

796: 21~ 77 1 .~32 .280NO

706,227 2,219.2021.328,4U 1,836.D532 .214,951

721 ff3~ '~7 :7112 :1 .1011.3SO ~ . 1.43 V7 2 .35)2,71~

N ln

IM5.162 2,3489438822 7~4 :507 133

891 .264 2,700.925 1AK911 2:~1.1~2~7 1 dI

935.121

2 .783 .0121.580.2292

1 . ,

164 59

936.267 2,7,32,8,10 1 .571,2132. 85,016 2 .018 .N6

1,171 .2371 :~172~1:114 1,143OW

3

4!5600 2,01 e380

1,377.999

2 'g ~:~ 'd

:761 .925 2 .2J3,8%

~4" 12:12 2,9,Id.461 1 .734,021 3, 74,135 2 .IM,675

W 3,002.096 1 .806,816 3 1. 1702

11 ti 3~2 .626.141 1,111,714 4:?~'e 'lN , D(ul 39J

212,BOI1.991.117 4~111~1121 :11 :1

2,035,187 3

.

2

~uld2

2~0025:27311:~121.

Z:N" 37

,

2

3 10 3H 2.278,536

~41 '1 e7:340'17 2,(yiii.545 It ON 543 2N9 .5

2745,532 3,772.634 2,148,5N 6.4 18.145 2 453 .4M

3093.922 3. 14 .378 2073,956 5.61386 l'"SX9

3 Ol4,4D6

4

3,081,9794 :0.71' 'N237 22~'1723:2'7777 1':41 71 '1, N I' 22~4121

3.530,0654 555 :5602 137,585 6,501

.91476 2~348 :19N

3,680,076 4,746,362 2,094,2126.6113.061 2.380,609

3.784,263 4,800,462 216.515 6:1 67~11 3:.1071 11

5,489,969 5" 10

.00 1 273 , 7 3 ':1

1~111 , IN 7, , 358 :~112 5,141.111

2

UMSII

M7. 7281.311: 1

:711 3,750,1

.477 2.437,005 5, 42 1 1 V2,217

4 6118,079 5,350.858 2,315.00 5 516,611 3665 .182

" 307. 1 5.427 .722 2,487,BW 5 86.1% 3855,998 1 Q,.247 1130':' 1 622,621 1 543,33D 1 ~ U 007

7~34 , .21 2~1 :I 5 li '~41132 3~8,501 eptiftes 1956,893

612 .715 2450,013 6 555.68 1 4~04~1 :131

5,519.074 .924 2,495,517 7,057,612 J "

4'.

~411I .:3.:~' '70 .1.2.416.41(1 1481,421 9,980,416

08 .4132.%3.857 6,089.000 26.OM.329

3 Godectill, It Ind .dol Solmly ta. not Withhold - old.

Ago, survivois'. cuddly and hospital miturance taxes on ud-cmPI.,mor-culd ISECA), Smxdm,,. the -if. tons b1holkliallm-

."a U

.

wroneld

we opontedo wobinchl amount, Will oldage, --s', d-bil,ty and hospital aluxamc, takes (FICA) on

:ja,~ds and ,gas smated! separate haloval locats formclid-

. ono ca. and old.,ge, ,xviricks' . d-thisty and lostonI

insurance taxes are Inown in the text tabl, (Gm,s internal Floydnue Collacholit) 11 page 7 and are sum obtaining national fc~

but, to, md,vo,ill-comys taxes all employment undem Table

3

4 . Sdit-imoloyhom US, and M ."maksed Oy the Federal IlShhante Contributions Act are upircatile writ, expect to Guam and A shcal Samoa Amounts of such I.. .. collocledl S, Guam and

American Salo, am combined Shuh rumbar takes owned 10,

'01fice .1 Im.-himal Opeabons-011-." 5 . Include, fli,conymcome W, cotlectors of $2 .2 Offlon. 6

. Beginning Will hah,il yea, 1957. Ine Unded State, food a, ad.

just to e.,I,d, dt-Ad ihd.kA,l n-ho Unme uandtanall to

the ovalmand of Gulmh in accordance with the provisional of

PuOlk, LAW ON, uploynot Aug. 1, 1950, (64 Sual. 392). This ad.

soltmenn a, t mmated ,I, - by %blo LAW 95-248 . and the 19BI fqof. . . . the acCourn Z . 7 . Includes hel adjustment of S12 .7 millon muld, by the Depen.

-1, of In. T ury.

8 This dhunct is designated to uOM ad nevelue collechols,

carved from taxpayers r,,W,W outside of the-um- by its

Internal Ray... a Service Center . 9 . Tax paynhe IS ads to banks, under the federal IS. duced

(F-TD~ sy-mi, ,, mckokom the memal -elue collechols 10,

the comod in which the FrD is purchased . However, such pay.

ments are not classified by internal revenue districts flo, by Ia.

uccusbas to which e.chu, th. payments elate) until In. F7D

payment is appeed W Ove taxpayer's fiabilly .

10, Represents choh, allowable on mo,ma ce. nuum, W, cInTan

gasofiner and lublcahng oil IS, payments and fork excess patt-shis

unde, the Federal Insurance Commothroh, Act (FICA).

I I ~ [),hugmumm, by ut.,eyon, of a poisonI thin, Iske, to the

presidential election camcaign fund ,a n(n CDIUMSIMS, as ~h .

because they do not affect W .pay,, hAxIdy . The-ors of amounts

1, this fuldl We made on a national basis only and therefore have

", ftect on dhiftl and ,*,I collector, We,

12 Rlp,,"nl .1 .1 p .ms-.719 My hatkidles

.the, 'he, Ind:

. u.,

Formns'1040 and ~ UOA 0, stach the credits

are claims .

13. Included, amount, contained in the national WAIS but hot

d-suou by state o, d,Vncl as of Sept. 30, 1981, Negstan, e.cho

tax denall amoulls lefiect adjustments due to a Chalgom the

method of cloarifying putimmm, (we general not, which Precedes

footholds). Alto includes amounts transferred to special accounts

for P-no Rico, the Virgin islands and the Non- Mariana

Islands.

14 Dola,l does hill add to total because tocal inchules arrokunts of

--Itemou, -tecum, not Shown exparadely. 1 . Ambluds of internal e,en,e takes cok acted on Puerto Rican

products tramockled to the Undledi States or cormemyed on the

hIhmo (less refund, drawbacks and expenses) are U-Slibredi 10

the Treawn, of Pueno Rod under provisions of sus . 7652(a)(3)

and 5314(,)(4) of the Internal Roydrue Code at 1954. The gross

'houll, Are mcluded! in overall collection results (Tables 1

ffix-gl 3)

16. Role, to Table 2 forc .-d1.

17. Includes rhan,tacurer's excise takes on patois and howlavera .

fishing hods . tows and allow, firearm, and Sureft, and MMddgu

18bin. Contains, among other term, amounts mal into botchosdarnes

not yet classifoof in,....,a dauxi from Fla., 720. Ouarterfly

Felt at E,chis Tax Rebona. filu . Generally. Forms 720 - Wait

and type of excise Ia . idenfifido and nuorneds, l1b, ciabler lot.

lonyang tne qualer of Payment mc, a deddraudy. The data hoW,

purally reflect windfall profit tax ahboumta~

19 For IS. years beginning for 1978 the Revenue Act of 1978

(public Law 95-600) replaced Ilke old corporate system Of normal

IS, 9- and surre, exemobon mthofa =,ude -ct he gad,

fuL from 17 percent to 46 de-m It I .Ohne

20 . ndradualmmme Id. hh- Effect- Jan . 1, Ig65, graduated

rates from 14 percent to 70 percent of taxable arcome. A IO-pxbcent W-annum Sunchinge added twuroindual, 3IN 1 by Nblo Law 90-

flachy, April1 . 19M you, extended to Dec. 31 . 1969

.at

the Same -nual rate (Public 1-sx, 91-53), Sadenced to June 30.

1970 (Pubfic I-A, 91-171) atA ~pxdvcenl annual nua and then

ISscommu"' . includes SECA taxes at 6.1 percent om not earnings

to to S25,900 for 1980 a- .19 .3 -am to to S29,70 for 1981.

2. Rate, of M. are a follows

: Income ca, graduated! whhholisng

:nym 15 to,39 percent on wages in excess of eumponS, efIM.

We Jon 1 1979,.., Nte, Lay, 9~00, A combined FICA ca.

rate of 12.26 percent Was I, effect im sailuxes and wages up to

$25, No for calarver year 1980 and of 13.3 percent up to SN,ND

lot 1981,

22. Contains of ag.1d, S,1..d rtharal-I combet . ba. W. Of

21 .76 w-ru to, calendar yea, 1980 and of 22

8 parcent W,

INI~ Tax applesI . employers (It, 63 "Scent for 1980.. 16.15

percent for 1981) and employees (6 .13 palcul for 1980 and6 .65

percent for 1981~ and

, emposed on cautche portion, of Wages

(1-bof to first S2 .158,33 of monthly cuebts componsecon loy

1980 and S2,475 It 1981). Fumfie, Includes resided elplovied

lub,sernah,es ta . of 21 .76 percent for 1980 And 22.8 percent for

1981 on taxable PoliOn 01 compensation .-ad. in u6son, a

Supplemental is . ovied quarterly by the RaShood Ruroment

Board.

.-ad on

..pby-..

shrolchno neranxionudles

baud on hours worked.

23. Employers of one or more persons in each of 20 calluxuar

Weeks or Who paid ,go, of $1 .500 c, moram any calonclar, due,

is, taked 3 4 placent on taxable porto, of Wages up to $6,000,

TIM tax is reduced by Frodus, for unemployment conunbutams daid 1. St., .. up to 2.7 psuccud of FUTA .. .

2d. Phro,1. Jan . 1, 1977. .,late tax else -a glu.soct from 3

percent on the first S5.000 of at statem .c,ss of , SN.O0D

exemption to Were 77 percent on portion ove, SIO ,Il*n; gill lakes

thyeelourms of the estate ca . schedule to, corr-polidang

brackets Will A $30," umphom sublext to a S3,000 annuala..

ch-on for each done . Beginning Jan. 1, 1977.

the separate

rates for Mile, and gifts shme noticed by mhed rates of W.

graduated Ircyn 18 percent to 70 percent . The separate exemption

amounts ere replaced bya ,too cladJ of $47 .000 to be

phased in Me, a lnna~yur mod (S42,500 credit for 1980 ux!

S47,000 1 . 198 1).

25 Raboakyl ellect,ye Jan1 . 1980 (Public Law 96-39).

26. Effect- Jan 1, 1981, ca. rate on new lines reduced from to

cam. . pound to 9 75 conts A -nd; In.aide .d..d fr..5

cents a bound to 4 875 cents a courncf.

27. Daus not eyfulabo due 1, ta .paye, ehorsm reporting

Amounts are okung corrected all -0 be published atA fixtur,

cold. Also. l,g,,o to, 1980 will be linhadd

28. Cnuht or alcohol Sold as but lot - as hoi, effec- Oct.

1 , 1980 r%blo La

. 96-223). Croon of 40 cent, per g,110 . 01 111

least 1 N podf and 30 me howersh 150.. IN prool.

29, Incl do, d,l,,que,t takes on Is,, -volud by public Laws

87-456, 86-36, 89-44 . 91-513, 93-INa It 9-55, Alsomchades,

Sugar and munest ecusuchion takes that have thhorked,

30. Expired Sept . 30. 1980,

31. Tax mobsed on any hquol uSko a, IWI to, commercial star.

way transportation efe"'

.

C"' 1, 1980 (Publo Law 9~502~

32. Rate was reduced from 3 percent 10 2 percent (Public Uw

91-614) ; extended through 1981 by Public U . 96-dN

31 Flats reduced from 8 porcom to5 -com. allech- Oct. 1,

1980.

34, Repeated ellachye Juno 30, 1960, by IW Revenue Act Of

1918 (Public Law 9~110)

35, Trust- of -chme g,n,. Short-loareled Isear-, alluncons.

etc, . $NO each: cenupm plat With coftmet,dr, ShOtgull and title

barrels and Other udc,al types of hrealmI $5 each. Occurabonal

taxes are

onto

on man,fushons . unpomens cir dealissm tire.

at,, and ,a mcludext in the arrokum, hoWn,

36. Taxes effiWive Atoll 1. feel (Public 1-ay, 96-510).

37. Fiscal yea, 1080 data have Won hemado AS follows :

I$ Thousands)

Towl

Bad,

Bear

Alcondl Tocal Domesuc

Cheyenne8

Demll 124 .429 12k .216 124,189

38. Conta,a WrlothIll Profit Tax amourd of $3 .1 Whom for 1980

and $16.9 1,11on1. 1981,
EE Table 4~Arnount of internal revenue refunds including interest

(in thousands of dollars)

Imimbilie'.-M-enadirefteexhinvuend

. .. =(SUI . --..it by suiple o.

IN .. adin-4-ONse.; toseb, ter If .

..'es _. If bib-.1 batur.)

Unit Subbel . toca I . .. . .. .. .. . .. .. . .. .. .. . .. . .. . .. . . .. .. .. . .. ..

ffib'~Atlbuflki Real- . .. . .. .. . .. .. .. . .. .. .. .. . .. .. .. .. .. . .. .. .. . .. .. .. .

A

.,

. ~ *

.. . .. .. .. . see ('I b.1-1 . .. .. . .. .. . .. .. .. . .. ..

A4 . . . .. .. . .. .. .. . luervi .. .. .. .. . .. .. . .. .. . .. .. .. . .. ..

a ... .. .. . .. . .. .. .. . .. .. . .. .. .. . Wassechibens) .. .. . .. .. .. . .. ..

Blooklyn .. . .. . .. .. .. . .. .. . (see (C) . .. .. . .. .. .. . .. .. . .. ..

2 B 2, : : :

19-

: : (1, nit

..Nkxd .. . .. .. .. . .

. .. .. Crr..

Malhone, . . .. .. . .. .. .. . .. .. . .. . is. 10 befeel .. . .. .. .. . .. .. . .. .. .. .

= ... . .. .. .. . .. .. . .

MIG%A bene

R'sum

Box .

.

. .. . .. .. .. . .. .. . .. .. . .. . (Maryfard

N-A . . lNewJeney) . . .. .. . .. .. .

Pleledo" S. .. .. . .. .. . . .. . .. .. .. .

.. .. .. . .. . . (S. Z bel-) .. . ... . .. . .. .. . .. .. .. .

. .. .. . .. .. . .. .. . .. . . Of'?"Nes).

sinithurt; . . .. . .. .. .. .. . .. .. . .

Adints

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

Greixi,bx~

(South

North Carol-)

.(M_bPrx

. . .. .. . .. .. . .. .. .. . .. (FI

G . . .. .. . .. .. . .. .. .. . .. .. . ..

.rurel Region . . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. .. . .. .. . .. .. . .. .. .. . .. ..

C-1. .. .. . .. .. . .. .. . I (S. III) bel-) . .. . .. .. . .. .. .. . .. .. . .

Cle,ela'd .. .. . .. .. . .. .. .. . .. .. .. . (Eibe (d) beem) . .. . .. .. .. . .. .. . .. .. . .

Debort

Loub"fie . .. . .. .. . .. .. ..

Parker;. .. .. . .. .. . .. .. . .. .. .. . (West Vag Wt . .. . .. .. .. . .. .. .. . .. .

Mieweet Riiglku~

Ambition

Cbxa90 .. . .. .. .. . .. .. . .. . ... . .. . IS. of toolee) .. . .. .. .. . .. .. .. . .. ..

D. M.nes . .. .. .. . .. .. . .. .. .. . .. . (1-,) .. . .. .. . .. .. . .. .. .. . .. ..

F,Mo .. . .. . .. .. .. . .. .. . .. .. .. . .. . (North oak=) .. .. .. . .. .. . .. .. .. . .. ..

Mee.1, . .. .. .. . .. .. . .. .. .. . .. . (wei-r) .. . .. .. .. . .. .. . .. .. .. . .. ..

Orr, she . . .. .. . .. .. . .. .. . .. .. .. . .. . febeexia) .. .. .. . .. . .. .. .. . .. .. . .. ..

St. L .. . .. .. . .. .. . .. .. . .. .. .. . .. . (M-). . .. .. .. . .. . . .. .. .. . .. . .. ..

st P..' .. . .. .. .. . .. .. . .. . Wribeeto .. ~ . .. . .. .. . .. . .. .. .. . .. . I

Springfield .. . .. .. . .. .. . .. . (S. (b) .1 ow .. . .. .. .. . .. .. .. . .. .. Southigun Refill

Niue, .. ... . .. - - - - - .. .. . .. . .. .. .. ... . (New . . Me=) . -.. .. . .. . .. .. .. .. . .. .. . ..

A.- . . .. .. .. . .. . . .. .. .. . .. . .. . (Seell) .1-). .. . .. .. . .. .. .. . .. .. . ..

CWY

pass,N

De.. . .. .. .. . .. .

.. . .. .. . .. .. . . (CbkN..).

LAW Rock IAI,rsbi)

Nee Oft.. Lovexeral . . .. .. . . .. . .. .. .. . .. .. .. .

OklaNma On

wicre,b !K'-") . .. . .. .. . . .. . ... .. ... .. .

Wnu- Region . .. .. .. . .. .. . .. .. .. . .. . .. .. ..

A-9. . IAI.k.

.. . . divio))

Hei- .__ . .. . .. .. . .. .. .. . .. ..

H-1 . . .. . .. .. .. . .. .. .. . .. . .. .. .. .. .. . .. .. .. . .. .. . .. .. .

".rdf :_ .. .. .. . .. .. .. . .. .. . .. (Creger) .. .. .. . .. .. . .. .. .. . .. .

A D . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. (N-de) .

San Uke Cry . : :: :: : :: : ~Uvhe.

San Nawsoo ses 1 .) bel") .. .. .. . .. .. . .. .. .. . ..

Seattle w

due . .1 un"i"6 i"

P,xxt . R. . .. .. .. . .. .. . .. .

Oth . .. . .. .. . .. .. .. . .. . .. . I I . .. .. . .. .. .. . . .. . .. .. . .. .. ..

Other nillicallanexxis nitunaii G .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. ..

.W-, M-xies, FICA edet I . . .. .. . .. .. .. a . .. .

E=.f

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

R,N ." -.6m .flien. . .. . .. . .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. ..

-liusilied. . . .. . .. . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . ..

T-1 c_.h_ Indmidiud Ernployrnant I E... Gin E.d.

ineo" lb.- ux.

(1) 12) (3) 14) (5) (6) fn

63.3oz5gs 13 .293,91111 48,409,225 11113,Gu lal'ou 5.026 -U2 .629

8,515,042 2,428,527 51249,705 102.910 "'413

. ..

't'970

113,04 46,212 363,976 2,"7 219 7~ 106

216.697 21,633 192.238 2,437 329 1 59

1,432,256 291,792 1,123.441 13,313 3,003 58 65 ,

1 .40,761 IU,793 1,280.311 8512 3.725 71 6.348

1,007,055 12t .150 "sIs5 9793 1.680 40 I .M

7

"Z6

1~7:12 80,421 758 147 13 35

1'o 1 . 825 788,229 11.720 2216 35 2,436

2,256,726 1.312,538 881,263 50,274 8,547 209 3.895

260,033 6%340 188,740 1,721 166 66

226 117 38,718 '84,93, 1.935 381 15 137

8,35 1,3M 1,717 1 .11011 6,U1,950 34,672 13.3117 565 4Z769

580.396 316.401 1,24D.669 "o's 2,100 57 7.iW

2,213,940 458,804 1,735,51k -~.6* 3."2 38 9,551

1,771 .859 301l 1,435,329 14.063 3,a27 119 10,602

1,317,857 3U,302 941 .953 7,677 2290 105 1, 'N

1"'

417 139 582 1.069,421 361 1,729 208 3.270

82 :7

'2

4 12 11 11 saw 1.402 299 38 626

7 .110,7119

...:1

,077,02. 52,294 17.673 476 24"

1 .203,743 153445 1,023,413 15,11D am 772

775,305 103,W W536 7.585 "130 22 4as

M7 .536 W.881 5W,441 5.183 50, 35 1

1 , 070,011 149,271 90 .531 7,117 1,25 35 2,7075

401,213 40524 355,5,17 4,220 W2 23 307

2, N .80, 296,356 1 7~1 234 34.924 12,290 265 1~7n

:DOI.160 142,174 B72,234 958 27 7.612

9,2",7" 2.30,026 6,795.713 5"16 9.91, 767 35.6W

1.2N,842 220.033 09 1.556 9,7114 031 2,59'

1.112,111 411111 1 si 1 .~il 2 ~:42011'~:112

1

542

1

:.711 362 16,951

711'4 64

1 4656 4

Js

72 8 . M

" 355 179.422 1,17t.

I

4n) 56 95 5 '362

73~1:21)2 70,257 651,1 '3 '

2

:642 267 143 1,619

34'

6

06,461 43,688 359,053 2,713 477 51 299

at 77 2,141'1 :1 18 6.422 W 07,68 17,873 flair 012'",

1 "

: 662 1

17 .,, W:501 .,I We 1

3,364,491 IJ48 .11`7 2.14:?,144 38,730 502 25.562

605,353 06, 412 5 311 "5 ' :2"1 41 UO

137,313

., 2s' '1]j~078

1 :402 '65 45

1.178,394 225 .502 WO 825 8.602 1 .70 33 1.670

381,851 85 .390 29 1516 3. 1 995 a 625

1: 01 ~2" 194.US 906.722 13 ' 617 1 W 9,572

5:4'21' 2116 .153 796.239 10:'025 : :.3 67 924

712,345 80 .102 6111" . 4sW 1'M3 159 1 U3

11,1159,186 l,"7 .718 6,443.0011 121 .331 19,717 am 26,41

267,899 1181, 24:1,441 3,443 '2' a 373"

2,589,195 asi'734 1,8&1,M 41 .740 4,1179 244

6~ =

is 345 25,703 131 .245 1 .833 366 12 18 5

1, 511 .484 273.163 1 .224,335 24 .279 6,212 48 1 Us

111121 4,1 :4 114

~a 3D, 1

:11 6949321 1 264 1,307 ;43 -3.01

10 710 s a : 5 s 8

107,548 857:10" 14 .0U70 Is W "in

712Z 9Z562 W;!.l- 2.0'1 51 2as 2.6D275 .6

563425 103.30 452.1 N95 5,516 I,o70 16 EKW

'

2.6" 1,837,1156 9,891 ,

" 1

?12

"To UsI 37,737 71z 11.311

17, 17.67D 154 .018 2 :185 30 0 J's

~06864 2 175

so I'mi so 3it, 1 :324 2 U I

:77'0 897 4 3%

255 :Nme 35,364 217 .763 1.731 703 27' 81

4.W

.

58. 1 3,111317 5' W3 1~oN 231 4,M1

693 :597

.3~5~2112 s 47 2

26 94: 7 :822 1.7. 36 no

798 .049 159,5115 627 .258 9,216 1.508 1 481

264 .4n 34,245 225,772 3,073 1,302 2 79

343,135 33,523 3N.816 4,242 360 1 192

3,163,201 563.320 2,547,167 35,085 13,668 M 1,646

1,2U .129 230.888 988,208 t2,070 2.157 70 7~6

38 7 112.937 265,223 8,928 1,343 10 625

"M '63 420 42,850 3.022 129 0 4

142 W2 112,417 22i,373 5'sw 1,214 10

289,011 3115,219 21.557 sls."o 0 145,76562

660,565 1 -7 515,480 0 0 145,09 2

1.663 o 0 1 1 0 1,663

13,878 0 13,878 0 0 c 0

312,11l 305219 7,6136 0 0 0 a

T.vide I . bit.. no, 0 .- -

is Call 7.771,789 19 212 6,445,55~1 90.128 28 .492 525

. "' li,ox. . .

.

.

.

.

.

.

.

.

.

. I

. .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

..

..

.

.

.

. 7. 4.076,636 i :Z196.949 2,755,308 43,624 10,070 661 27 225:"

(c)

1 7 16,326

New, Yx~ . .. .. . .. .. .. . .. .. . .. 5,140,576 1,651 .693 3,391,705 71,026 14,171 394 586

2,562 Q

6

) 0 he . . .. . .. .. .. . .. .. .. . .. .. . .. 3.133.23 6119,119 2.40124

3 7"

28 2 2

4:?'3'~:Ils '9240,90272 ~2:11 '~160'1

0140 1 1 ~17 22 12.132

66

: lo "

:e 1 392 19,678

Includes withhold income tax, FICA,!ailroad retirement and FUTA refunds and credits.

Amounts may not add due to rounding . .

Include. earned income credits refunded amounting to $1 .3 billion.

'Includ Zd: :or gasoline and lubricating oil tax payments.

Include0: c a x

c

dit or a can payments under the federal old age and survivors', federal disability and federal hospital funds

amounting to $5 1 5 million.

$District office details were not available for refund reversals pending classification when FY 1981 books were closed .

Includes refunds of special fund receipts (Puerto Rico account 204737) amounting to $236,000 .

Significant accounting adjustments were pending for Nashville ($28.0 million), Newark (S6.4 million) and Denver (S3 .5 million) when FY 1961 books were closed. Had these transactions been finalized within FY 81, positive figures would have

~een reflected.

Less than $500 .

Table 5-flumber of Internal revenue refunds Issued

Intenuil ni-veNill end dintricte, imebe, ,it

offeir .-. (Ste- r .pr-.d or abil

dend.ts indl-d in pnintrue.; 10 .4 1., her

ina . h-. IN bembin f Iabb..)

Toter I corporaflen Individwid Ernakninvubt

in.- IN-

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

111-

St't*$, total - - - - . .. . .. .. . .. .. . 73.571 .6n GiI 71,313,729 I .M3.657 'Atientic Rel . .. .. . .. .. .. . . .. .. .. . .

. .. .. . .. . 9.6,0.422 74.429 %Xs'139 197,574

Mb ~ - - _ . .. . .. .. .. . (S

. li~)

. . .. .. . .. .. . .. .. _ 07,709 4,373 621,619 11 .079

Augu 8 3U,707 3,112 .ta . .. . .. .. .. . .. .. . .. .. .. . .. . (M.,.) . .. .. .. . .. . .. .. . .. .. .. .

354,282 6,731 Be- . .. .. . .. . . .. .. . .. . .. .. .. . Wk" .. .. .. . .. .. .

1 .942.3,13 15,735 1,809 431 35.270

B 2

.

.0~1~1~111 9753 1,967,799 38,353

Bunn,- (V,rN-1) 4

0 :3,16 1 Wb`O .402 .426 21,637 s- 'e"

~Ixnfixd (I"ce, 159 .897 ,628 153,977 061

.. .. . .. .. .. . .. . .. .. . .. (S. (1) 8,349 1 .131 .NO 21777

14:94 11211 2.7 :13 D 46,207 P-outh . .. . .. .. .. . .. .. . . . .. (N- He,", .) . .. . .. .. .

. X7Jff 2 762 IN a7,13 "reviderxii .. .. . .. .. . .. . .. . (RINortleand) . .. . .. . .. .. .. . .. .. .

M*Athinfic Reg on .. . . . .. .. .. . .. .. . .. . .. .. .. . ..

. 325,61B 3 4

. 10,173,073 67

:,25 316200 5,726

B.b_b

65 9

.907:939 184,963 Nswir~ . .. .. .. . .. I .aryurvi & pC.) 12 .79sU4 11,774 1,751.615 33,170

:117 :41' 1.38753 1: 121:41ol .1 1g:1

F. )4 :

324 ~4 22. 4 'es PNIedelphia .. .. .. . .. .

: ~' 2 Z162 .4

(See (i,) bel-) .. . .. .. .. . ..

. 1,429,778 7.8,13 1,397,3133 22 .755

=r 43.3 12 1681 .059 3D .508 11, 1.727

:44 04

8

sibutbee. Ageb . .. . .. .. .. . .. .. . .. .

.

.

.. . ..

. 's

:W 190,e72 3,837

I

tO.8N.431 75,360 10.559,925 239,302 Allenis .. .. . .. . .. .. . .. .. .. . .. .. . ~AG=) 1.7111.421 11458 1 BeN, .679,655 36,166

.

C=. 1'91MM:398591 57

. 130 1~096.316 21,894

Gr-o . . . .. .. . .. . (North Caroleu) .. . .. . .. .. .. . .. .. ..

.

..13 931,607 17a7l),

1,819.839 "853 1,771,093 31,732

......

W-Ppif .. . .. .. . .. 678.095 4255 658,088 14.470 Jaciu-we . .. . .. .. .. . .. .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . 3,095,523 22J . 2.966,928 .0,227 Na-e . .. . .. . .. .. . .. .. .. . .. . (Terveeses) . .. . .. . . .. ..

. .. .. . .. . 1,494,211 9,163 1 .456.238 27,01 4 C bill Fell . .. .. . .. .. .. . .. . .. .. . .. . .. . .. . .. .. . .. .. . . .. . .. .. . ..

Ore-I. . .. .. . .. .

. 9.877.151 SZ34B 9,61o .a28 163,453

.. .. . .. .. .. ~Ses (it) bek') 1,5iffI934 1129

.

.956042

11,95ODe

N7849 Cleftnftt 23 35259391

. . .. .. . .. .

.. . .. . .. .

. .

.. . .. . I S

c

h(of, b

e)

le .. .

..

. . .

..

. .

..

.

. 2,NNON7834' 20,298 2.917 .029 4fI792 nduvube`~ ~1,xxbnaf ., .. . .. .. . .. .. . .. .. . .. .. . .. . 1.713,479 10,317 1 .673 .170 27 .501 LowevIns . . ~ : Kerevel,y) .. 1 .027,445 7,130 1,000,371 18,390 Pixkbrs~q

Win"t

. . .. . .. .. . .. . .. . _ (West Vegnu) 543,171 4.137 528,425 9,840 R'qM . . . .. . .. .. .. . .. .. . .. . .. .. ..

. _ 1.1111 :703 105.449 9.5,12.115105 201 .239 Aberd- .. . .. .. .. . . (Soixti D6'

C" b

. lis 2,319 186.6 4 .665

.. .. .

.. .. . .. .. . . 2.908,231 26'.3 2,820.155 57 .55 2

83 ler 12.277 8N275 17,257

Irke" 189 .502 2.273 181,403 5,223

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

. (W,--' "4'277 7iis 6, 13 16.061 1,474,265 26,945

562 459,681 10422

0 . he .. . .. .

. . .. .. . .. .. . .. .. .. . .. (~-kbl

:3

S' W." ~M )is)

S, P ~ :419 132 125::~7.1 ~ :~4141 :671 3.:1)5 .

.I M= 11 3 o n

2~

W-) .11. .. .. . .. .. .. . .. ..

S=."t"R . .. 924,598 8.570 897,977 16,312. . .. . .. .. .. . .. . . ..

1='" 3

.. . 2,743.00 77.435 9,40,1,510 243,395

.015 397,427 9,278

2.76,1,390 Ist,36 2.674 .737 66,188 Che"_ rNrgJ (See If ) . .. . .. .. . .. .. . .. .. . .. .. iss.029 2,10 158.345 5.116 DO., q .

. b"") De~ r

1 .87a.457 15,552 1 .807,31B 51 .754

.

..

. .. .. . . 99a,389 8,870 963,497 21,348

:~Inuvxai~ 121'71 :311 9 1 1:~1'14 ~W4 336 14492

Okl,WM

NCII,L-bene 093 228.970 31 .505

.. .. . .. .. . .. .. . .. .. . (OW-) 910,Ul 7,125 078,631 23.13,

W"h"'

ke-ii) . .. . .. .. . .. .. . . . .. .. ..

westem . .. . 718.5,15 7,850 691,371 17 .583

An-b. . . .. . .. .. . .. . .. .

13.011" .. 1191"N' 12,11211.506 300,947

.. . .. . (M...

.

.. .. .. . .. . .. .. . .. *_ 145.508 11365 139,737 3,899 B .. .. .. . .. ..

. . (I .W . .. .. . .. .. . . 273,050 2 .98" 262,760 6702 Hele .

HO'O' I 'W208 3,865 238,70 6.770

.M.12 3ze .1) - 114 3 .287 318.802 6,688 WsAngslee . .. .. . .. .. . .. .. . .. .. . . (Ses 1

.) "'0" .

. .. . . 4 .813,413 42.163 4.653,U7 111,067 P... . . .. . .. .. . .. ..

PeNliend I I . (A-) 857,361 6255 831,619 18,305

. ~1 2 R. Ne .. .. . .. .. . .. . . .. .. N=), 15:117 *120:,711 %71:;4151 2 71:131

sol 601 f7

4~'

Is" 11" 1Iy . :. . : :: :: ~Utsh) . . .. .. .. . ..

4"

" 3~~111 41'.117 1.752 San

".

se"Inoe (wiuh

._ Se (.) W-) . . .. .. . .. .. . .. .. . - .. 3.317 :4% a 3, 206,669 76.826 .nglol) . .. . .. .. . .. .. . 1,375.987 13776 1,327,58D 3247 1 Office of Inte"llebul Oborabore . . .. . .. .. .. . . .. .. .. . .

. 196.30,11 1,112 loolooll 12,704 Nere, R,. 48,692

.

Other : :: :: : ::

. 10,970 : * * * ' * ' ' ~',302' 14'3:3 Refebol rewbial unchinifled 41

"3"21 1 .714

28

TOhNx for BUt" Net Buren SW,,

Cad1"'

2 7 ,1 :.11 7 " 31' "7:893

:

. s I s

: '7 1 U 22 . 32 13 .64 (C) N- Y.~ .. .. .. . .. .. . .. 5=:'61 39,418 5,222.213 115,276 (it) Oho I. . .. .. . .. ..

. 3,595,322 32.466 3,499,833 58430 FiZnsylvan a

.. .

. .. . .. ..

. VUSz

.

.140 22.328 3,653,882 63 .5eil

.. . .. .. .. . .. .. . . 482,055 117,94 2

I District office details -N, no available for refund reversals pending classification when 1981 books were closed,

4 1

E.Ut. Gift E,clue

(5) (6) (7)

20.595 11923 87,013

2.90 239 8,076

139 12 457

85 4 493

499 5" OU

W 31 1,23

555 31 1.398

8

31 5 205

43' 23 1,115

7 1 0 74 1.241 1

75 2 375

63 3 201

2,161 204 10.11 ,

432 35 "ole

T

41 2. 08

31 50 2,148

230 3, 1,536

290 ~5 1,483

47 2 Us

2.610 z92 12.062

227 53 1.851

171 23 1,525

141 24 917

M7 29 1 .835

126 2,1 1 .132

1,425 113 4,N2

223 26 1 .547

1,909 160 10,453

441 3. ~:7`27'

490 42 3 .093

311 30 2.150

237 25 1,292

105 8 656

3,451 413 14,336

02 13 409

872 185 2,624

406 32 1.11U

101 10 492

42B 30 2.5 .

228 18 887

555 44 2215

sw 4

, ':oe

419 40 1,2W

2.5U 201 15,214

N 4 so

672 our "

50 12 M35

.

575 65 3.193

26,t 2. 1,378

1 "

0112

2111 24 ~ :.

243 59 1 65

269 30 1

.

441

4 .7.7 319

67 3 'U

to 0 97

IN 11 M

113 12

1 .810 96 4 26s2.

222 21 939

266

6" 9 Us

24 "71

49 3 139

1 .724 108 4,177

362 32 1,757

I&I to 28 1 4 0 103 154 10

0 0 all

0

1 '1

4

1 .2or z2s

1,773 148 4 .333

766 65 3,272

621 111 3 .681

1.247 129 7.086
42 Table B.-Number of returns filed, by Internal revenue

regions and districts, states and other areas

0'

internal rindienninsgioddlind dicall" wist.end

cinte, sereall. (States represented by iddilcall

Total Us 11diWifeal DKI,Mkl Of

dis d,- Us U-t.j ts .

'I

mirciely P.A-wp

inds,tined i cienindismises, notem, for offier statim ,

encent .1 .1 O'ble.) (1) (2) (3) (4) (5) 46)

Wiest able. ..I .. . .. .. . .. .. . .. .. .. .. . .. . .. .. .. . .. .. . .. .. .. . ..

. 166,527 11" 94~01&2aa SOA4;,,M "16,8511, 1,497.282 2.806 011 1151.17

Wdett,AdenbcR-V- 22,801.6 IZON.103 4.37:1,M 350.7 .2 151,125 "1 :647 X,246

Afteny . .. . ..

.. . .. .. .. . .. .. .. . 1,435,m" U5.311 267,356 9,367 21:1

811,746 460729 151,695 01 ~ DUO2 3,171 "1

A.g (M..) - - - - - - . .. . - - - - - 1

,

B .-

4406 .829 2

.

541: 1 81 84! m 92,273 20,27, 's

,

: :1.1 21,159 108,546 U2 S :~1~11 2 12:217127 1 11,512 Black" Sea '

; :31' ':

:7 SN'90C, 36,7,5 19.629 42 BoUldc .

. .

.. .. . .. .. . .. .. Z' 1, 56 2 .708

W

Is .V.

11 :16 M.753 80 169 141 4 31 9 :,7

'1 3 20 52:W

Hintiond lcdnnectc~d)

2 .

Wnsdadan i

689291 44723S 554~460 ' :'20 .9 2 . 65

:7

'1' 37

.616 128,151 4 .15"

ft_n V. .

.r To 5 7N:M2 978 1.103

isi

: 701 564

n i :: :: : :: = " 4'12:.

. 57

ProncOnce . .. .. .. . .. .. I .. .. .. . .. 5 406 .529 12D

.

978 151

M ",o`7

.8 ISO

; :6S?3 12,877,750 4,012,487 '0:6. 151 17292

~Adhndfi . Fiat . . .. .. . .. .. . .. .. . .. .. .

212

.. .. .. . .. .. 24 .1 1 .19sa2a 658,255 N 'J 6`7

4 1 Sells- N- Jersey 7 11 ':"6 : 1 S'2 QS is

2 5

:~"` 15

: ON

N-On, s' X " 1 5 "'.:1% 1 :0153 5 . :s2S2 I SlN

9

ptsdacerp. OD8: 25 340 37"m 12. 1 4,MO37

'

:2

127 :1.11 51~1 40,620 22,629 .873 i'lise

See in . , , 3

:07'. 2

:sl 55,128 2,%7 367 32,602 28,130

3

-ying, 464.111 211.271 7).0 3 10.337 2,613 0. 43 448

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

. - To is 3

"40

5~ """ '8"33

42S 01 10.072

A In.

. .. .. . .. .. . .. .. .. . .. .. . .. . '3.,'5'5 :' 21' 111 4" 2111.1 25. W 58,231 2..3 24D 3~1:32737 '

3

2

78.308 1

.3 .3,656 313

.362 s" 16 1

Sit.. .. . .. .. . .

. .

. .. . .. .. . ..

(AW.-) . .. .. .. . .. . .. .. .. . .. .. . ..

. 17:

.08, 33.098 1,117

Coidertm " 1:2953,468 1,183,418 28),580 13.0 29,85B 1~ 3

.

Will, 3,893,255 2,337 ;338 58012 :,3 775 29 292 Not 2,516

~ 1 ~ ~ ~ : ~ 11 ~ : ~ ! :: : ~ ~ :

: I' 2D 072

Jack- . . .. .. .. . ..

. (mmenscidi) . .. .. . .. .. .. . .. .. . .. . 1.455.672 S60: 1

2 6 7~1 99

12

:1 "1

2

' ."m

: : :. .. .. . .. .. .. . .. .. . .. . s49T.N 4.186,U8 2 .130 .843 94.975 55,762 185 :1291 7D 82

917

.andr,lil . 2,897.089 1,765.265 ~'411:,711D, '57~ 1'10~1 28 93 37.012 1,98

Caddies Regiii.; .. .. . .. .. . .. .. .. . .. (TO 1,04111,037 IZ340.774 It 3" 311~275

2 2 ~.3

. .. . .. .. .. . . 1 557.281 36,305 22.909 43 .102 2 3:1. 1. 32,13" 5.2' 4:31'.

rA..w .. .. . .. . .. .. . .. .. .. . .. .. (Sea (d) ce~ 58 607,122 767 NO 10 11,7 67.886 7

2

70 :1 4.

1 2

DOM . .. .. . .. . .. .. .. . .. .. .. . .. . . (M-olen) 1.0 1907 3oSE,756 W2on 775 452

"Osel . .. . .. .. .. . .. .. . .. .. . . P-de)

~"M

161 2.

"'

:~137.1 1 .127 QsW 24,013 57: 3:002

Lmandille . . .. .. . .. ..

. lx.-*Y) . .. . .. .. . .. .. 2,208,

'07 ,

304 355.864 19, 22,065 31,796 1,542

Fail Or 1: 2121 :654 174~s '17. 111W 9,980 10 .147 16,650

... .. . .. .. . .. .... .. .. . 2,

ness I

ed==dal

AtIltese,

. " 1 340'6 21M

.. . .. ..

. .. ..

. ..

.

.

.

.

. . 520 .412 271A. 9 1: 72 3 4 .881 5,708 7,95~ 810

.. .

. . . . .' if_ (b)

bsdow~ 6,234409 3,609,863 1,193.725 112.874 56,452 IN561 6,58 3

2 .3142 .078 1,101,712 520,:2 36963 225376 39,OU 4,545

.. .. . .. . .

. .. ..

. .. . . . il-ld

Fasoo . . .. . .. .. . .. . .. .. .. . .. .. . .. . (yindh6iiic's, 5 0 71:' ' SO '

:027 5: so 8,127 1,107

Mft.k . .. .. . .. . .. .. .. . .. .. . .. . nnt-dd : . .. .. .. . .. . . .. .. .. . .. .. 3567 . 2542 1,D71 1715 724:884 13 27,694 57,912 3,391

0-M lNedesk.) .1- 1. .. .. . .. .. 1.251 :8139 663 .40,1 238.759 , M197 13,250 23.474 2,37 3

md-) 711 :4 3 4 2 .1:127 60 Dos 3 10

1~11 1 :31107

:2 1D

':' " '

:0'

2 7

3

141 5 327 2 2

si~ P.1

2:

Do 53:246 3 643

2,1 1,117 1,242sOl 11I .SaG 28,114 24.287 3 :1355 01 '

a

. 235,61117 30.012 16,M

1=1, On.. . .. .. .. . .. . .. .. . .. . 2Z132.782 12 .4301649 3.601 .938 "1

Alic,io-D . .. . .. . .. .. .. . (~ W-) . 3

280

5: 1 M3

7 ':S

.1:42

82 R 3,730 t"n.,0 s,"73:2. ~,M s7'1 0:143 411.~'s2' SO 22

(see ('i .. . ..

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

. MIRED, 7.706 323

Cre,der. MyOrlds) 69 645 3.021 5.153

Date. j1d, 10*' 4 506,417

2

71111 47.361 5S5(,5 724N 3,204

0-

CD,.lado) 2

: " l,'2':'I'.7 ~Csjn 25sM 32,3 45 .652 1,976

wle Rock 431Onl .11 .17S 2 .,069 9.U7 12,1 4

N 2S77j87 1

33N

.570.556 403,935 522,73

1

- Ones . '

: 756 1 1 .2

Oklarin,do, Qty

-1 1

:187.309 1 .919826, 36 377.

;am 313C Z27573

w. . . .. .. . .

. 89"~?

.724 391 .sl9 22,211

16,938

is 29, 2,779

M

entern Asia . . ..

.. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . . NZI'do'"I la,618,449 S'yns'52 319.1 171.m 46slS16 26,79d)

~ :

:: jA1 . .. .. .. . .. .. . .. .. .. . .. . .. ..

. 311,111 '03.902 21,6,17 1 .260 1 - 5.338 152

addle . ): "

~2s 3

~411 101,867 4,686 8: 11,710 503

H . .. . .. .. .. . .. .. . .. . ..

. =:W 3318.874 10%.67 265 7

'74

162.0 3 691

7%,216 425.322 1:12.0 6 M5 "I" HoddU. . .. .. . .. . 1 .. . .. . .. .. . .... Fleemul . .. . .. .. . .. .. .. . .. .. .. . .

. 55 D 7,727 .265 71

W,AWc. .. . .. .. . .. . . .. .. . .. .. (See Ol) be .523 6,146.180 2,195.703 13':' 111:1 17.

,n.n. I . .. .. . .. .. .. . .. . .. .. . .. .. .

1 ;.121

'0 ' 311 9 24

5 a ':4"N' 7:6,12

26 11201'.

3!":71

7 11.11 803'4 2 Poncenn .. .. . .. .. . .. .. 00gad) .. . .. .. . .. .. .. . .. .. . .. 2 :"121' : 1 . 902 is 24, 11:17 11

R_ .-.. .. . .. .. . .. . .. .. .. . .. .. Wers.) 657.

20,

392,820 SSU2 6,115 7,160

'2

SO 95D 81

321

Sall IkeQdy 902,M 537,521 11., 27 12.103 11.271 17.;'1'2 674

See (a) W 312111423 4

. 2

al 71: 1 1,61) 21 81

dF .ncc- :: :, : ::~ : : :: :: : :: ::

:A"') -.. . .. .. .. . .. .. . .. .

. 1 76,135 S6 113

seem . . .. . .. .. .. . ..

. 35:w 17 94; 57S43 29, 16 37:V1

.'.S 2

.017'

offi.Dd kre- 767,257 313230 170535 83 1,118 0,202 413

Otero R" .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . . .

. . .. .. . .. .. .. . .. .. .. . .. . .. 320210 .:Bm so:na

11

: 0

674

27

otne. . . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . I . .. .. .. . ..

.. I 447 .U7 228,3~ 119,759 711 1,019 7.528 376

Units I., Ont -1 - shn.

: 6 10, 2 .027 3,893,914 209,600 242, 8 20.892 18,119

ti Cal.. .. . .. .. . .. .. . .. .. .. . .

1j" 13D 4 85~1 .42B 1 .631,711 141.548 74'853

'.2 :"

1041

1

(b~ Is77 158A2B 2 .411,086 189,W 95,771

1 Ne,, ya~~

ow . 00a, 1

13'.14OS32 .5" 1 1' 7~' 119 1 489933 1324,~ Sl 52,609 110 .90 5 '

.

(a

' 5

4~

7 " 4 "3

:' 136,960 Molt 104,10, s:S 5

(f) TP=ar` 40'.33 .3 .4 10,643 6,W2 ~2:1' 5,' ISS 1 :s'D U45 95,713 119,497

Coldirret Contends:

lm]Wm Fc,la 1040 . 1 040A. 104ONR. INOSS-PR anct INOC.

Fo,

t .,-.d .. cac-t . r .liber .1 D-1-YOrs-I-d ~ 1980 ~- dre rudd

w st DO,,snedd, is idninrl . 1981, Tind, f-pal 1961d ;9.399 .93

(4) Fwm (5) Fold ;N065'

(6 ~msecOFFOlds 1120,1120L, 1120M, 11205 . 1120POL, 112OF" 112DH.

(7~ ddicDcs wm7O6sM7NNA.

Table 6.-Continued

Internet

'

..-m9donis end dictrict ., end

crime, ..-JSt.. .p-nt.it by Sol Madrid.

InficIted in pandrdthems : I .W. f., .1", liddid,

. It widded Of brib'40

United Stil Oral .. . .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . ..

A

B 11.1 . .. .. . .. . . Osrdsdciill~;~iisi

1r11n I'ey ~~j One ~)

See DID .) . . .. .. . .. .. . .. ..

Buri,ngtm iver. .. .. .. . .. .. . .. .. . .. ..

Hin-Holl C-'_) .. . .. .. . .. .. . .. ..

mrir-~ - .. . .. .. .. . .. . (See (') bed"OI') . . .. . .. .. ..

P-th

P-d.- !==12a,d).... .. .. . .. .. .. .

.~Aftbddlc AID On .. .. . .. . .. .. . .. . .. .. .. . .. .. . .

IMay ..&D.C ) Pidanclidyd lid, N-Jel .

.)

Pdb.'ql ~ . . .. . .. .. .. . .. . .. .. (See deec,,)

Rch-ndl - . .. . .. .. . .. . .. .. .. ft?~-) I. .. . .. .. . .

wfl~. ... . . .. . .. .. . .. . __ . Tied . .. .. . .. .. . .. . .. .. .

SD.h ..t Region . .. .. .. . . . . .. . .. .. . .. . ..

Ad .- ~Iddroal .. .. .. . .. . .. .. . .. .. ..

"Idl.) . .. .. . .. . .. .. . .. .. ..

. .. . .. .. .. (Sth Grohns)

Greensboro (Nord, Candlins)

. .. . .. . .. .. . .. .. Oni.

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

N. WHO ~ . .. .. . .. . .. .. [Tedd .esbe ) Central Region, "r.

Cl : :: .. . .. . .. .. . .. .. .. (See (d) beld,) .n.

0Od.t 114,crgand "

Indar.104O ld,= . .. .. . .. . .. .. .. . .

Lo'sw1l, .. .. .. . .. . .. .. . (Kentucky )

_'- . . (We., VrV ) . .. . .. .. .. . .. . .. .

Mident.111b."i n . . .. . .. . . .. . .. .. . .. .. I - I ~

AWd .n . . . .. .. . .. .. . .. DDkdl,) .. . .. .. . .. .. . .. .

CnIcag, , .. .. .. . .. .. .. . . =e1b) bebw) Des In. .. .. . . (Ilind)

Fargo _ .. .. .. . .. . .. .. . .. . (North Oako a . .. . .. .. . .. .. . .. .

M1.nuIen ~ . . .. .. . .. .. . .

Oddens . . .. . . .. .. . .. .. . .. . .. . (Nebraska)

St L. . .. .. .. . . . .. .. . .. .. . . WO-1) St Pa,l . .. .. . .. .. . .. . .. . (Mcniesdola)

S-ill did (San DA

S"Idninn Fool. .. . .. . .. .. . .

ftuq, e . . .. . .. .. . . M-co) . . .. . .. .. .. . .. .

A.In . . . . . .. . .. .. . . . (See (1) bel-) . C~Y_ in n,, cd~

Drill ., ~ 'Sye , 1)

.

C .- ~. .. . .. .. .. . . .. .. .. . .. . (C.01.0)

Llce Rdck . . .. .. . .. . .. .. .. . .. . (A-dess.)

Nd,,00,ars, -.. . .. .. .. . .. . (Lws,d,nd . .. . .. .. .. . .. .

Oklarom Dry .. . .. . .. .. . (Wilneda)

W-Ld . .. . .. . .. .

W,Mm R

A..

rlg?Osolve . .. . .. .. . .. .. . .. .. .

H . mordanst .. .. . .. .. . .. . .. .

H..Nlu (He..,,)

Los Angeles .. .. . .. . .. .. . .. . jSee (a) bil

Price- jAr,ma) . . .. .. . .. .. . .. . .. .. . ..

Portald Oregon) Rdlo ., .. . .. .. .. .

jl,leleft)

Sen ke Dry ~Vn,hd .. -. .. .. . .. . .. .. . ..

Stin See(a) colm) . .. .. . .. . ..

seeddl. .. .. . . . .. .. . .. . . . . . (widid'vd,d) I I I :: : ::

office of Intrens"Dical opeded Ms .. .. . .. .. . .. .. . .. .. . .. ..

P-o R01h .

T-1 . 1. not shared W1.

16 4

Slid Discussants NodIfiledid, Employdident ATIFFleturds Excitstans dDsition

P- Supp'""'" "

R

. Raw-

(a) (at ('a) (11) (12) (14) ('a)

1911,621) M.063,409 05.750 m 059 522.605 ll SAIS.579 66,537

834 375 3,5 5.717 65.144 125.122 GS,112 93,249 M $04 I'm

2D31300 3,279 5. N 8,840 TIM 4 :" ISO

2.223 3,036 4. 30 7.478 N 902 215

..

. 1M, 15S52

'2

9

02 Sl 4 SIT ~149 16,309 111:1.71

3 .54 : 691.6W 7,851 24,7339 1:7113 as ~i Bm 62 ; :57US

4 .11 411411 s" '5~7~2 92 1193 w 6.046 94 312 958

':24

4

15

:038 1

4 .417 409,865 6, 1Z sn 1. Sao 9772 16 2:M 2:59697 102.295

5,319 830802 ITSIS U.395 7

4DI

0. 09 230.861 2a2

B68 1 ;1 2,4

4

1:4~52 2 224 ~:Mys 1

63' 12"

', 129 ISIS 2:73'171 22D:~'3'7 S

21 o .

630

3,26Z?14 56,600 ", ass 69 0 MAN 737

.676

6,174

4~371 1 :1 1 2

552

.374 is 11:.111 1.41 13S13 133,444

5'N2 904.437 657 '171 2~3:11~1 2 2 .510 SOD

4,311 71,117 11 :15,5 30,5" 14 To 2 is 1 1'1 :'73'1 a,

2,490 415,

4,1

54 11,7.1 11 .364 20,276 as '63 m

4,649 593,417 6,798 13.483 9,428 19913 120.339 822

667 7O..S 11.277 2,444 1.433 2 30 16745 218

28,925 4,123,7113 46,086 112,1611 75,1141 133 .2 94748 6"s

4,381 6M 739 9,758 12,930 1 ':~121 21 .2123 112:717 DID

2,336 sol."S

3,967 7 1, a Is 7" m

3,155 5:7 3

1

2 .117 334,712 SMI lD :4' 61,543

2'

4

:416 171 :1~11

'2'

4 2 22 .019 123 .697 1,.77

55,675

1 03 67 M W9

1 3 11,.

9,7 .3 1,329,873 14658 27

. "'

22:7741 331001 114211 3,2187

2 .389 496 .024 5,141 10.4" a al 18,794 '

:050 'in

21 :3111 2 .9113 J . 62.693 Man 6773 ln.6" 1141,297 8,621 3 So 44D .U5 10,775 18,765 W892 15,322 111 .561 2,256

S4 . 34 .575 617 .112 11,676 20:U 13930 23,350

.. . . 2

:752

562 854 .920 13 .914 111 20101 13, 17 21 1 :an 27M

4 :760 524 15 1,

:"S ~2

259 M~lFi7 6~156 113. 3234

2 3 1 35 1:'111 7:65 16959 ~'14'~ 13

917 182 .729 2,497 3 So s DO 9644 30SU m

.3,108 3.W 92 6 122.4 15, 117 U2

1,11,14 97 :2240 1 :4'" 2.1" ~.47'1 7 :N t 7 948 as

11

'3a4

Hass

194 :631 19,377 208 :m 99B

O'~

S

5:1177 21 7 10.173 M 22 2" 3M.

.478 57 .600 62

2,002 07 2,473 2,

1' 62

05 '

509 537~'2' S:.371' DAS .~47 13 ." N l4'913 1.1 :W 89

45DO 219,515 3322 5.571 5'U9 16,942 38,850 333

s4: :~2 1 :97 S to

sl " "' `4

~1 15.952 16 .917 23 :111 ;11 :12 1.4%

V 4Ol 02 583 17,631 1 29 93 030 46

3,927 M .902 5.671 9.055 M.8 1 15 .502 54,78 3 24

27,39 3,723.750 t8,U7 0.0, .974 163,523 1,272,394

2.

673

BAD 150.406 2,007 ' 1 27 1 :212 41 :~112

6~394 938,611 12.909 2. :1'1.' 221 .01aD ~2 " I

as, ~s

. 86 15,

940 III 'sli 74,307 1~ :114 311 2:~III ~4 151 21521 65

4,488 1'1 :234 ii~ 200398 670

" 414

~.':171 5

.728 11 .067 7,956 15.073 120566 413

IS33 250." 2,926 4,679 3,611 14,264 56122 6

2,178 166,678M' 3,909 89 1 1 1 '~4

M 0

11114 304

N 4 3

' 2

13:.1639 31,311 2 4059 03 7 2;~

~l 7 015 _AS1 7518 6,338 18,069 78" 140

=63 4AN

:7~2

71 .905 10 "1 92,672 ITSASD

", 49 4

.327

252 '41 762 "373 2 :.11 1 .592 33 "I

2'

1,:711 71

816 as 1,443 2 is 8,821 21 :.

2 N 121~125 1,714 2:1. . 4837 9,395 31 .007' 136 '

1:83 111 .248 1,421 462686 1 :63 2,360 43.886 126

6 645 1,669.DD1 24,358

56

466

21 .

340

3'

In

2."94

8, 6

2 . 1 "~:'.00 3441 253 446 S: 'I M" ' 35s 203

2,916 347:14' 449 0,936 7.918 11':121 ~24 .632 24.3

we Se '32 1:No 3,124 2

0

4

76 V.73.

6 21

1. 7 149,264 1,408

.391 '

4 2.458 Sam 265

1 3 a 4'

1 .19 152 Do M24 1 .'32

:' 5

.~5

2:'I'll 516,08 10.34 15,376 10,32'5 27 1 t 113638

354 1OZ145 .0 "a 26 852 szo6o 15,242

30 17`19

60 55" 251 46 24M

71

324 11 :947 3K 221 '3 ads 6D452 15,17 1

Or .. . .. .. . .. 13.356 2':11 .13133 45 :71 109.574 47808 82881 871 .177 2.208

R... . . .. .. .. . .. . .. .. . 10.791 1 82: 20 058 47,914 23,502 M:879 262S92 1,218

1 %1 '1~1 7 2 14D 11 1:12 ils, 2,:4711 5, '3 ~ 1~1:a'5 11:' 43,318 561 .171 45 . 76

0,. .. . . 0517 .122 31:172 215:.1 . 008

~e) P:,assyNa 6,801 ISM2

.4. 22,

~:141:63 17 .60c "I S 4

1) IOS82 N

is

202 24.188 361IS 29,"3 R'n' 689.386 1.32 1

Conlin, Contends ;

:8 TO, 709.

:111~ .,Fll,114 Fdrl SS.1,~o~~ .941PR&SS,941E .9.2,942PR,913,943PR&SS .. .CT-l.

1990PF, NOT, 990C, 5227 and 4720 .

1) cl,rdles Fodd, 5500. 5500C, 5500G, 5500K and 55DOR

3~ ~12 :111% _

F,m 7 . 8, 11 ~ 4705, 4706, 4107, 47011. ..Ci.- I.- eld! WW= e- dr- InIMS

For- 720, 7 0 . 2290 1 IC inn 463 a

(14) licbdibs FolIm 115) mi'Des For'$ 941 M, 1 04 X. 11 20X, 208, 4868, 7004, 7005, 1 U 1 A &W 99DAR.

WINK, CT-2 .949 .949A. 990BL, Mg . IU2. 1 INDISC .. INK Trese nd.my e,. V-.y h-.,l Or . todowng calawrids

a) 941 M

8~

CT-2-edd,doydre i Wr sl-s ~

b) NOBL old 6069--pic- f ndc,nddrdl~

0 1042_"dw d 112D_D1 I— M. lecilm :

.)) -M!2 '20 ._ ;~- d dco- Dr. I,-:

1) Fw1s W9. 9,19A &W 941NMI de nm f,,,.
44 Table 7.-Returns filed, examination coverage and results (1981)

Aturn. Ularanint

u. A;Zft W e

'I . S.M . Twal ftneent Assets A - ciodos ft'. Camoa Aslant . Audit..

CY 19M R= Aud - cartor cnom; .

i

R.t-.

File d

Intem", low 931.54- HUD? 1.193.0" .,,a,$ 1,644,- 1.77

IND , Till I under SIO .000 11 :12~2 :000 ~2~1~1

' "' "o'"

SS .53

NW1040A. TPloveirSIODDO NO 132 1 N: 1' U, 116 150,029 1.76

RaNnoodoolod addition I Tax and Poulties

(In nIfione o Wea'.)

Average Tax ..it hl~haoq.'

Pinuily do R . .m

Pa .. .. T ., r... R . T. Sov . AlMnan, T . .

T nd

fil'"s use Su S2,572 $6,37. S5rll 5223 11 23 melvidoil, total

79 50 1 131 1

4

a, 5",.111 311 11

6, n 2's 121 io DD

' :

~':11 a, . 7 Ds ~ 2. TPt SID.ODD ,do 525.000, oxr,W~

TP

I lpl.l Wxar 12r~:OOD sa, 11 1 11:211 1 al. ~1 1 121 :4151

11 72

25 Is 112 2

..

464 2 '2

TP We - NO: c .V..

.:We ads .,I 'Is I I D 15, 220 9 380 1,04 548 33168 10 22 INS25 .000 iiWo, S50,M )

TPI US= ... $50.000 14,901,000 43,612 401,511 26.679 471,802 3.17

2 14

120

l I D'5 I sonedix u

Sc :C- G 1 . . S25,000 2 08 3:999 2 C-TGR S25.000 We, SIDO.000

"" T R '

:321 :1 10,749 20,174 2:~162 3~3 :08 1.42 19 1 5

S.WW,l C-TGRS25000-VOOOD) 79 No 26,01 4D,708 8

25 S " 3

.98 373 43 1 416 9.423 1,939 Ill 11 21 NOW. C-TGA $,WDNO .. over

TPI SWOOD soil ever 2,249,DDO 94,775 77.192 IN6 176033 7.83

SCWWeC-TGR SlOoOOO oxiom 886,000 39 .521 22.329 1.251 63,114 7.12

Solent ii F-TGR odle, 625.000 64 NO 3.825 4,883 764 9, 72 1,48

screw. F-TGR$25.OODuWwSlOaOOO 'a

14

655 2.6

Sc1WdWWF-TGFl$1OoDO0wxJd- ..as DO Seat D .:00, ':'120 187 11.308 .60

Fichielar, 1,876,00D 9 .115 52 - 9,197 .49

Paimadialkot l .X2.= 22,016 22.113 1.6 2

coodiandin, total Z124.000 107 .363 107.363 5.0 5

"aaa. - ladened im,wo ~.01 7

UWwSIDO .OOO- 1 .014,000 26,393

4,017 11D

26,393 2 .60

SI0aOOO-r$l W 779,000 42,245 42.245 SA2

$I MJ-r$lOMil 165.000 23,681 23,681 14 .3 5

$10 A,,MoSIOOMj 27.000 7,001 Total 25.9 3

SlODWJaWq- 5.ooo 4.026 4,026 00 .5 2

sonall beard . M. S2BlODQ 9,356 9,3w 1.7 7

Fom JIN Of . 91000 1'"0 1.460 16 M

sonars, total 147,M 26.344 753 27,097 tO .43

G- WW Wide, SKOODD 93.000 7.581 534 s"'5 8.73

Grolo .41 . 3300 .003 - over 55.000 18.70 219 18.982 34 .51

a," .0,000 S'"I 256 SA97 Z74

I-, oitod . .Dr.,,WWI 99.313.000 470,831 1 .194~238 161,516 1,826,587 I

N

E .d . Ot.251 10,940 72,191 SIS

Esiployeanot N'sarwe 24.034 6,4118 31,332 .1 2

61-affloo.

. - 1. 1 4

SaMlea came, unmedeea 814,023

182

Note: Total my not add due to rounding . Individual income classes fo, 1981 are not comparable to those for 1980 due to a

chan a tram a0isted gross income (AGI) to total positive income (TPQ for grouping returns try income levels .,

Total B~sifive income .

ITotal gross receipts 3 .

Includes 8,000 Farm 11 20F not allocated to corporation classes .

-Balance sheet assets,

1 45t 205 2 1 SIO .OOO ende, $25,000, look,

4' 1

2

S T

u 11 1

SO 77

744 311 1 22 School. C-TGR I uW , 121,OCO

868 1 DO 2 969 .61 1,291 402 10 32 Tot SKOOD oW oner

4:~11 502

1'4 '5 1. 2 66 696 213"2

Is 3 52 6. 061 NO 47 1

39 - 39 4,239 11305

10 21

6,339 ang Sam Corporation, total 3

85 2,104 22 111- - ledevend

49 w 22 Unds, SIDOODD .

271 Its 1,111 is $100,DDO won $ 1

is $1 Wt under $10 md

4,959 4,959 1,231,715 3 $100 111 .. ovo

585 585 83,50 D82 3

382 16."6

25 25 2,726 3. Sella at ...cop.

39 Forse11" auto

a Us 69 36 IOAlB 2,77 Wt 223 15 23

69 70 12,202 10" 21 SO

20 14

1 .273 "273 S ~ 822 " 2.490 10 15 GIN. ..W S300 .000 old ..

. 10 IM1 Dal 11 15

1,371 3 1,373 52,031 3,476 11 Is

4 2 - 44 ,691 3

a

79 - 1 289 163 - 1. 13

1040A, TPI I unit , SiODOD

rion 1040A TPI under $10,000

Setindue -TGR won, $25,000

S,hadxe F-TGR'

S F

25.000 under $100.000

Schedule ~TGR SIDO .DOO and me,

Fiduaia,y

Partomadsp.

$10 M'l union, $IN V'l

Saint., I.Isl

G,.,,

.., Smooo

at,

ncorna a .t. and sno

Ucl&I

1 finionly'"t

2

1

Is mi-liaman,

205 205 252 - sanvil card , dinection.

Servoice center no-Change rate by class is n?I available . 31 percent at service center examinations resulted in no change .
46 Table B~Returns filed, examination coverage and results (1980 )

3,696,351 36.330 77,015 4,049 117.39,1 3 18

J

Returns Walood ReCoonnnandad Adonficluil To.

. I Panama.

Flool (in m0ann, of dollars)

M 96 16,540

R parinnot To, G,mAC* To.,

R

C, 1979 To- S-1 .Total C

..."

R

= Auoluaa C-..

AiT..

= Aula Can CU"1-- R= A.11T. ..,

IndlAduel. total 90.727.115 n2,465 I,U6,320 '25,073 1,833,858 2.M% $1,335 $002 S"g" 84 .5611 6447 else Is 26

NB I unce, $10.000 1 38,SM,06 26,273 372,221 39.6% 438,150 1 .14 143 109 5 258 5,43B 294 131 15 30 NB Nor $10,000 1

Na $10,000 ulde, 1115,000 12.63l,U6 15.055 192.389 48.521 255,975 203 46 M 7 112 3,086 303 146 28 N9 $10.000 noar sl 5 000

NEI $15.000 , 550,000 27.270,309 57,45,1 580.191) 87,812 725,465 2,66 120 25, 21 392 2,087 133 240 13 2,1 NS V 5,000 .-, SSOPDO

NEI $0,000 old me, 1,251,151 59.457 47,161 2,719 109~337 874 365 14 1 411 6,146 .41 .7 12 Q

6 -C, St . No, 115 69 1 lu 3.159 889 let is 22

B siam undo, $30,000 5,465,678 36,408 52,.7 8,876 07,731 1.79 p 42 2 137 2.570 792 250 12 20

B S30,000 1,873,942 61,478 24,888 3440 89.8% 4 .7 9

Fiduciary I.M.,00 9,875

Parlaniho

452 29 1 483 7,358 1,161 .1, 12 29

9,675 .54 34 U 3,422

Indi,,14", low

NB $50 .DDO and onn,

8 - SIO'Doo

B SID .Doo untle, S30,00 )

8 $30,000 Into ant,

31 I'Mocilly

1.282,316 23,01,11 23,041 I .n 39 P .-nittip

Corporation, total 2.061,672 133,693 133,593 Ca fi'm elm 44.972 21 colpare"Cal ..'a l

Moss, .1 looned 125,622 5.790 5,70 4,61 22 Aineo; not repolso

Unds, $100.000 1,006,189 36,U0 36,520 3.0 61 61 27 Under $1 GO DDO

S100.000onoa$l MI 746,767 51,953 51,953 6.96 195 195 3,758 23

St M,1,,ndin$1o Mh 151,662) 27.636 27,636 18.22 378 378 13,6115 17

A-9. U . W NO CM go.

Pat." M A.- P-MI

Sl WOOD unda, S I Md

31 Mdure .,$10mil

$101M .-Voomd M .M2 7 .756 7.7% 2949 540 540 69.674 10 SIOWuntlinSIO001

SID01,14antione, 5 .129 3.938 3.93B 76,78 4.737 4.737 1,202,893

striall ousiona Corp. 5041366 10,07 o,,p 2.07 31 31 2,963 38

Do"StIC intomationli i.756 1,63 5

EMW late 156,392 H,sw ,aos

Gr--a unce, W00,000 119.199 9,151 1,225

Gnaaal atione, S300,MD areona, 37,193 17,657 381

Gift M5,191 7,713 614

1,635 24.21)

28,414 18.17

10.376 0.70

lao3l) 4a.

3.327 4.05

$100M,landonn ,

Sinail ou.i .n. M.

45 45 27,531 DeroWl. Inlemollonal Sol.. cars.

1,045 4 11050 M .M 2,768 12 17 E.Un., total

75 3 79 8.247 2.827 Is 16 Gril. elown, until, 53DO,000

970 1 971 5,1,M 2.578 10 2 0

so 3 91 ""S, ..172 26

Inco-, ea- and an.

.%1 96,771.515 505.507 l .W.W 195,073 2,U9 200 2.12 8,587 W9 39 DIX15 16,9. 452 199 17 26

E.Cla IASS.175 68,922 10,602 79,604 7.47 99 2 In 1,435 149 21 14

IlVloynni 26,4121).842 40,7. 9.2Z? 49'"s .19

Mit-flanoon. 416 109 527

G-I -.a S300,0(t) and -

Gift

mc-...

. and ph"Inal

E.d..

Einploy.. .

42 "a 1 26 Mi-annalan;

seral" Call" Corrections 533,046 533,040 123 123 230 Sarni. onto, -ti70 2 72 1,712 19, n 25

Totals may not add, due to rounding. -Semce mrowno-charge rate In, onss M let a-litiols. No Change realtedn, U pencion of Sence cen- onmoullorts

I Noribusinelis returns.

2 Adjusted gross income .

3.8ausiness returns,

.1ance sheet assets.
Note : The headings for Table 9 (P-48) and Table 10 (p.49) should be reversed.

Total .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .

.'-flael . .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .

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

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

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

m1dMeal .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .

So.th-t . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. .. . .

w te"r, I . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .

W-Umeadl ope,aw.. . .. .. . .. .. . .. .. .. . .. .. . .. .

N-AU&,,SC Regim:

=

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

Aa,

.~ - - - ** - * - , * , . . . . . .

Bmklyn

Sultall,

8,4ngtm

H~~ :. .. . . .. .. .. . .. .. .. . .. .. .

Weill&. . . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .

P-1, . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .

No~ioinlce . . .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .

A o-SeiceCwlw . .. . .. .. .. . .. .. . .. . .. .. .. . .

B,ocAw- S-0 CWW .. .. . .. . .. .. .. . .

M*AUm- Region:

Gail. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. ..

N-M . . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. ..

PM-10. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. ..

POWba, . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. ..

R= . .. .. . .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. ..

Wd.wAo"O, . . .. .. .. . .. ~: . .. . .. .. .. . .. .. . - .. . .. .. . .. ..

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

G~

j.. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . .. ..

J.oks-t - . .. .. .. . .. .. .. . .. . .. .. .. . ..

N,~ a . . .. .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. ..

Mania S- C all. . . .. .. .. . .. .. .. . .. . .. .. . .. ..

Me=" Se-e Ce,le. .. .. .. . .. .. . .. .. . .. .. . .. ..

C-leal

C- I. . .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. ..

C~oa . .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. .. .. .

DO .... . . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. .

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

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

Mi-- lt.'~-

AbeiDo IE~ ;'i; :

F.,go

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

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

a . LOLN, . . .. .. .. . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .

SI. Pad .. . .. .. .. . .. . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. .

sp.v.w .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. .

l(On- OZ 5-m CS,Ile, . . .. .. .. . .. .. . .. . .. .. .. .

So-.- "ka,,-

A b~w .. .. . .. . .. .. .. . . .. .. .. . .. .. . . .. . .. .. .

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

Dem

,WeRoo " ;

Nee 0,iewn. .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .

0M.l,,e,,O Ofty .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .

W~ w

A-SoW,,tm Rglel:

A,.h.agS . . .. .. . .. .. .. . .. . .. .. . .. .

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

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

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

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

po,Bam

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

Set' Lake Cny . .. . .. .. . .. .. .. . .. . .. .. . .. .

San NO—- .

S-le

01"'

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

F-S- C. . . . .. .. . .. .. . .. .. .. . .. . .

*Less thaii $500.

S.bTOW Indl~l 1,idaclaU C"`-~ ""Pap's ft.t.

C"'", tiGift

E.ee,pt

E.d. EIO*y. GP,,,. Midol.

do.

I-.

10,641169a 2,571,517 M.835 6.338.711 25.485 1,373,325 SISOD 80,763 44, 39 97,20

2,179,11117 409,977 2.437 1,575.835 Z813 ",on 10,725 4,431 TZIN 62,503

1,354,690 N11,970 7.020 943,259 5.257 77M3 4,547 OAT 6,17, 1,488

"llazon 410,W 6.BS7 511,IU U12 011.745 4,W 5,.n 4,IG1 15.273

1,138,93S 192,051 1236 $21,122 2,393 81 .058 17,193 17.363 3,912 BID

1.260,300 324,Ug 6160, "ZO92 .,206 115,074 ",w 13.422 4.064 ?."a

i.NZSU 297 .252 SINS "4,760 Ull 140,513 8.620 14,377 5,"1 4.350

1.450,7111 5901647 7,374 694,142 1'"6 1261101 10.304 6.408 G'sas 5,210

231,273 47,475 3 245ju us 635,494 47 32 2,249 -

36,156 13 .317 40 6,019 85 3,487 2,967 174 67

4495 55 13,890 48 082 297 105 09

2W ~169 0 .59, 471 225,181 1 .271 11,590 416 1.586 840 4n

;12 74 87,153 " :3 333 68,676 399 M,913 2.002 521 17, 202

so 28042 75 70,121 75 10,217 1 .356 677 1.000 -

SAN 2 :1 .1 B1:1 1

240,00 175 33 1 3 - "o22 IlG75 2SMG 7439' 73' 27

I'M.6se 164,268 429 951627 693 P,7X $33 479 0,759 61,878

27.123 7 .00, 36 19:1w

221

620 a SO 7

32.711 12 .811 3D 16,924 lose 15 60 91 4

2.238 2,238

4.M 4,M

t76.511 58,096 28B 81 .028 410 32,819 741 2,5M 569 41

515,390 78 .Ml P 421 :212 1 :412S 12,211 392 576 1,042 54

207,W 67,754 3SIG ", 5~ U 9.261 213 3,701 2,366 1,393

201 .443 30,674 41 148 .255 1,408 9,759 943 "me SO, -

143,457 47,023 2 .428 79 .171 870 8,00 4,055 430 487

IN 082 86 96 .047 31 4,M 203 a 22

2:M 219 - - -

173.977 65,541

47,295 21,505

2421 . 2 15,79 5

.817 35.547

76,216 38.753

U2,542 198.743

127,399 33.937

4 .194 4.194

6,929 6.929

406 84,317 380 7 .470 1,484 6,807 294

61 17992 28 4.659 121 2.147 277

363 U N 324 44

.4 2

1 :41 3

383 193:8331 3

12 69

502 245 923 83

101 31012 5 5,789 654 71, 1 73

~35 N 938 4.237 32,798 lJ48 1,057 2.386

NO 06, M 239 1 1Z 24,109 .965 370

1 .9421

0

1,08 3

15,273 5

157,606 30,091 574 114S40 124 9,615 1,139 601 435

304 .S43 33,866 516 240,898 . 17,30 i'M 8,66, 1,358

433,796 60,7% 117 312417 860 Z%59I 3,171 6,396 905

112 .458 25.056 G3

7:4

U 291 17 .209 10,592 956 717

N,3,0 M,328 1.58, 58. 19 89 5.372 29 560 27 1

37 :1 16. 65 16.615 1,029 2 .624 340 187 224

237 Z237 - - - - - - -

0,70 4,69D

513,778 117,32D

Ulu 27,996

12 5.445

Be 28.163

47,387 18,B35

143,89D 51,60

10,4m 38,145

91, .2 29,259

2,394 2SW

187

213

21 0

. I'M .

I .M 411 19 187 -

3596 366039 1,60 :30,3DI 937 6,93 7,913 5 .129

1.317 37

:327

140 15 .846 6% 4 407 -

21 4037 9 1.763 1 1 .3 39 34

555 131,44D U 7.921 2 .065 1,129

506 1382 6 A 6 2 17 3 7 7 .967 239 146 -

305 U.528 2.035 21,102 1 .479 757 531 1.551

131 109103 33 12,128 1 .563 $78 34 1,095

164 40

:576

326 16.514 1 .386 3 . 019 19 8

13,686 7.979 GO 2.078 839 2,426 n 192 w

395,786 85.254 1,70~ 256 3941 9 11 16 17 11 1 9 a :737S .658 2 .1618

~~S:13 6,641 5: 2, 21

5

95" %,us 3,027 20 016 439 28.896 3 .284 952 1~303 4 .350

104 588 26sB3 so 63,247 10 9,165 141 4,ll~l 56 7

30.647 14,204 25 10.992 .4,521 a G 185

207.9M 40,02 182 131 " 1,299 :30,913 415 2.05 489

110,927 27,575 64 S IN N, 17.877 705 2,303 93

65.

':4'1'

1

24 34,293 21 7,579 09 2,243 784

2.-2W.79 I 2

28,288 17.821

22.375 9M

1 929 7,136

3BB20 10.464

513,-197 199.874

Q 578 31 .70

'1

:.17

1 : : '

12

47 92 2S

52.684 21,693

411NO

"'

1~' 21

. 53

41 :G15

25,.61 2,615

927 5,927

3,111~O 6~411 '24 2I ? .885 1 as 9 274 - 45 59

. 89

27 1336 8 121 1,409 426 332 , 240

24 607 3 1.547 8 74 IN

991 267,630 1 .063 :18,114 1 .20 1,105 1,386

214 "' 3G " 's G 21:71" 211 1. 1 260 33 670

."o 7

. Ill 174

396 16,707 7 2.664 323

245

39

65 29.W - 701 2 244 33 1

1 .111 223 :213 9788 :13,274 3,653 2,997 2.450

21,499 3,388 624 385

2.035

1 .035 1.685

2,140 198

-.9iola,

am aeVce cant"

Total . .. .. .. .. . .. .. . .. . .. .

ilt,Atheit . .. . .. .. .. . .. .. . .. . .

Wakatimillic

~thaawl

M1&aeM . .. .. . .. .. . .. .. . .. .. . .. .. . .

soud"e. I . .. . .. .. . .. .. .. . .. . .. .. ..

w- - -

h-HOW :*~ * *

NDII~Attwntlc 11.9~

Alloany

Aug ..

BoOto,,

Sloo,ly .. .. . .. .. .. . .. .. . .. .. . .. ..

awwo . .. .. . .. .. .. . .. .. .. .

0"1 liellm"

Ma-Sal,

A~e So-ce Cents. . .. . .. . .. ..

B,.~-Sm- C-t. . .. .. ..

MI&AtW,ti' flegi -

a.- . . .. .. . .. .. . .. .. . .. .. . ..

N-k .. .. . .. .. . .. .. . . .. . .. .. . ..

Ptd.del . . .. .. . .. .. .. . .. . .. .. . ..

w0w.m. .. .. . .. .. .. . .. . .. .. . ..

PNadelp~ Se,,,OB Cwtor

ScAlsiew"t PAO :

Aftea . .. . .. .. . .. .. .. . .. .. . .. . ..

G,l,in,sOcwo

NasMe

AU..r.-C.I .

M~N .S-C-ee

cm.1 R

C~,a . .. .. . .. .. . .

Detoft .. . .. .. .. . .. .. . .. .. . .. .. . .. .

1-oo .. .. . .. .. . .. .. . .. .. . .. .

L-fle .. .. .. . .. .. . .. .. . .. .. . .. .

=O &- C-. .. .. .. . .. .

atide,est Raetoe, :

Abiwdee~ .. .. .. . .. .. . .. .. .. . .. . .. .

F. GO . .. .. . .. .. . .. .. . .. .. .. . .. . .. .

K-k . .. .. . .. .. . .. .. .. . .. . .. .

0-

st ~

St Pall

sw.w .w . .. .. . .. .. . .. .. .. . .. .. . .

Kan- I S-C-de,

" asAb.

.On.'.. : :: :: :: : : ~ :: : :: :

Ch . .. . .. .. .. . .. .. . .. . .. .. ..

D.Sam . . .. .. . .. .. .. . .. .. . .. . .. .. .

D-, . ..

Lall.Rock

~- orl.. .. .. .. . .. .. . .. . .. .. ..

okfallom Cay

01,D,,aa

A,at. S- Cl er . .. . .. .. . .. ..

weat" Reelect

A

. .. .. . .. . .. .. . . F

P~ . .. .. . .. .. .. . .. . .. .. . ..

Re. . . .. . .. .. .. . .. .. .. . .. . .. .. . ..

Seattle

O,dm

FSa_DB Co_

Table 10-Additional tax and penalties recommended after examination by class of tax 49

and by Internal revenue regions and districts and other area s

(in thousands of dollars)

S~

Total O,as~wl Coqw Chapte, 5 E .-

WO ary mice Co-

,tion

-Y- E-I:.Y. Bfizca~

aadoe

1,910 .601 1.614 .1. 22,113 91,97 107,M 10.816 VA97 Squ, 12,191 31.332 .102 10.207 1 .2 297-M 247,894 Lan 1.253 17,635 2.039 4,061 " No 9,436 z9as U74 3.2 2 14 =12,606 195

290, BIG 2",231

.1192 zvm on lam

2.1 *11 .541 3,103 955

11285 3,349 647

10

.,So - .494 1=0 4290 2,497 1 5

1 ;,704

191, IS

.. ;I Z461 1 .949 7 594 sas .341 3,427 774 0.016 3,550 Z789 2.alS

253,695 2w,m 31160 11757 IGZA 1.853 4X4 NO 12.985 073 1710 3AH 230,191 I03.a4S 2.915 us 16,07 1" 2.913 BUT 13.197 C032 1.559 I'M I .Y.Ml 391,11,1 S."i l."S IU72 1,279 4,054 in 11,037 6,923 3.910 4.153 1

18.603 15~47S 7 a 693 16 210 53 41 L210 - - -

1 I,OGD 9.183 "a 65 662 41 294 1 M 408 135

5.871 4.224 72 57 551 48 95 16 576 232

46,684 35,996 472 Zee 3,339 245 695 248 1,898 824 1.6U 1,027 66.480 57,697 437 79 2,830 699 1,021 20D 1,834 87 777 NO M.238 24.5113 US 125 2~236 135 673 101 1,391 565

20,172

Z 70 28 13 281 20 36 24 ISO M

431 189 1,789 221 714 215 1,078 389 - -

64 578 52.215 Us M2 4,677 512 1 .251 219 1 .483 3W 1,263 1 .110

5, 27 112 11 11 5 311 13

s: I'D 317% 72 1 D a

. 41

I 1 1 DO S M 1 17

274 11 .274 -

22.B50 22,950 -

46,995 38,215 308 118 2,192 117 702 11, 2.04 1 752 1.254 1152 W.142 50.478 671 166 3 .688 $43 1.004 210 1,676 572 "1 673

aO,496 38,919 Go, 438 3 .085 195 698 93 1,055 365 575 672

23:31 131:3111

12

75 1.650 1 DO 559 lie 1,127 439 -

548

3 "

433 77 2.463 NO 353 94 999 40,1

5,643 4,504 69 SO 570 29 133 is Be so

11 .499 11 .4N -

45,126 34.687 369 184 2,5so 240 300 223 1,763 354 2.Ml l'"D w

26748 23338 251 78 1.333 Im 185 74 leS5 201 -

17:454 15,1&1 ON 39 1,01, 129 16, 50 270 326 107 36I a:43, 29,979 320 63 2.990 174 .6, 162 1.600 68 2

M 16,127 219 39 924 88 174 147 757 25 8

79,608 67 .243 882 586 3.878 70 l.M38 246 3 .641 064

1

2

33.355 28,284 531 85 , 1,837 172 326 0 1.398 No

21 :012 2

Nis me - -

2~ :11 - - -

27,661 20,029 301 206 1.982 ~37 524 124 1~250 653 1.368 1 .007 40.309 31,312 521 278 2,631 63 Big 127 1,77a 732 am 994

61,853 49,646 902 453 4,291 359 849 311 2.788 877 563 814

23,333 18,M 370 1 GO I'M 479 sell 0 1 .562 63 -

19,253 16,262 263 71 1,175 143 415 0' 297 533 8,165 6,450 157 42 61, SO 160 49 3-1 292

10.502 10,5G2 - - - - - - - -

5 ."4 4.927 1 GO 19 238 32 105 22 156 IGO

"

48 60 .1r, See Sell 4.U7 551 089 111 2,319 1,227

2,, :S4, 17 .909 M 417 1.457 2U 487 GO 2291 .2

6,276 5,325 1 N 21 .5 U 112 n

.

256 102

25 .898 '"5 Sal 1 Go 2,353 Do 373 62 2.463 365

~S12 :11 9112 1 GO 74 619 1 u 3, 1 80 .915 675

293 27,079 375 100 2,W3 176 NO 87 1 U2 450 1 487

33,91 24.461 551 254 2,393 391 Sol 115 1.675 S42 1405 163,

21,385 17,317 295 120 I'm 103 M 172 1,078 301

14 .618 14,618

0 :1

~73 7817 GO 26 5D5 51 80 23 379 116

a 1 34,317 715 194 VD5 M 613 137 2,847 1,467

4,370 3.544 96 21 ZiDa 59 61 35 127

1

V - -

48,M7 33.737 756 310 5.8% 273 701 215 2.496 616

26,556 U,13, wl 121 1 .528 149 285 80 1.50, 4u

1,559 1 .665

13,

64

10812 13 43 791 117 128 19 1,271 329

33,097 28563 240 48 1,842 172 366 95 1. 990 691 1,1:1B ~4~:M 320 '62 273 ;3 360 97 3 1 1.363 1,146

865 497 262 M i:167

18

10 Go .220 D66 15,010 15.018 - - - - - - -

'8 7N :~71 1

57 u GO 370 56 580

:1731 70 289 ~45 21 10.2 a3 21 as

211

6,860 5,591 110 105 297 78 I'D 28 389 171

4 15 25 57 as GO 22 in 256

lSl:' 12:27

2, "j, 5.

280

Gas 63 321 I,w iw IA14 1 .450 27,14 24,135 ", 319 164 1. 127 91 197 57 527 520

no 14.433 396 3D6 1,409 so 315 53 907 75

13,210 1 I'M 88 24 463 a 74 4D GO, 3722

'161 :5711 10 11

43, 4' 44'

12 71 a

2'

330

26 1 ,.1 402 3,800 2DO I . BIG 1 . 4,470 2 .M

U00 26 89, 462 159 1,957 168 459 60 1220 435 12:2731 12,271 - -

20.9,45 20,946

018

I NI

1 .034 1,157
Table

II .-Returns examined by examination division

N-.1,.u- a-,xal le, examna.,. .. . .. .. .. . .. .. .. . .. .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . . R I-ra .0, djual-na. ,xamol y ~mon .. . .. .. .. . .. .. .. . . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . ..

Return, a, ~rximas-, VoIxai " MMM" o- .. .. . .. .. .. .. .. . .. . .. .. .. .. .. . .. .. .. . .. . .. .. . .. . .. . ..

Caro"a'a", 01 exan""m Maaro. . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. I I . .. .. .. . .. .. .. . .. .. . .. .. .. . . . .. .. . .. .. .. .

AgIr if,dalaultse . . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .

Ta tW`adlonxg~l appeals Polonse, oft" .. .. .. . .. .. _ . .. .. . .. .. .. . .. . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .. .. .. . .. .. .

Othar, wuuuxy no . .. .. .. . .. .. . .. I . .. . .. .. .. . .. .. .. . .. .. . . I .. .. .. . .. . . .. . .. .. .. . .. .. . I. .. . .. .. . ... . .. .. . .. .. . ... . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .

'includes quick assessments and Cases tramilemed to Justice Department .

Table 12 .-Overassessments of tax as the

result of examination

(Exclusive of claims for refund)

Aar-1R-...d

Nartat, .1 Ratumia, (In -. of wilara)

IND 1981 low fall

I Tialal ~03D,132 IMM S37SA79 $395 .480

"Woual...

6 .093 95.183 -95 .794

. 112,.0

E:=r1:41 1,4111 .11 . 1,M

to 605 1

541 216,980 214 .215

E.......... 4,138 :078 40,858 51,369

Got.......... . M 181 2aU1 .274

E . cas........ 3o73 1~900 72423 .671

E-I~rl3.398 3.7104.300 5,276

Table 13.-Results of collection activity

(in thousands)

TSxfm4~V'DQUkXPxx,1 Aix- N inAraoi . .. .. .. . .. .. .. . .. .. . . .. . .. . .. . .. .. . .. .. .. .. . .. .. . .. .. . .. .. ..

Cracow . .. .. .. . .. .. . . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. . . .. .. . .. . .. .. .. . ..

CIOSWV ift :

ul ai.=-. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. .. . .. .. .. .. . . .. . .. . .. ..

(b) Maros, ot ausmad! W., tensity- ma-I...............................:::.......................

DadonquiR.-I-biptions:

Op." -nkay . . .. .. . .. .. .. .. . .. .. . .. .. . ...

Issuo,aces. .. . .. .. .. . .. .. . .. .. .. .. . .. . ... . .. .. : :: :: .. . .. .. .. . .. .. . .. .. . . .

dawarava . .. . .. .. . .. .. . .. .. .. .. .. . .. .. . .. .. .. . .. . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . :. .. . .. .. . .. .. .. *

Doing -_y .. . .. .. . .. .. .. .. . .. .. .. . .. .. .. . . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . ..

Returns Complian. Inuallgations Cloud . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . ..

-W- - Inustripularra Cloud . .. .. . .. .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . . .. . .. .. .. . .. . ..

Often, in Compromika larricaosed . .. . .. .. . .. .. .. .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .

E,tranximaxil AcUrAr. N.1- of foraiml q. ixa, N . .. . .. .. .. . .. .. . .. .. .. .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .

kol- , evy loved - eal parties .. .. . .. .. .. . .. .. .. . .. .. . .

samma t, lapany raxle. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . . I

m

2,179 .297

1,08,70

.0,507

2,179,297 1 .997 =

.,us

18,411

78,737

Ifto

1

: 072

2~

272

I.,

1.930.292 1.512.185

`18.101

1 .930,292

1,729.612

92,809

27,298

80,573

nan,

1

:

204

2412 2~1so

I'm, 1,4M

$3,00,892 S4.678.653

.6

1,037

943 U o

1372

.5

611

540

1.112 1.01 2

102

5tQ

740

51

Table U.-Civil penalties assessed and abated

(Dollars in thousands)

Aaaaaanarm . A.I.... N.1 la,malou

NumW, Amxxrnt Mumlatr Anuum Number Ammail

Indl,idua

Dahrx. rx,, .. .. . .. .. . .. . .. .. .. . . .. . .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 1 .215,793 210,753 151,793 65,02 1,D64.000 225,122

EsamW si - ~ . .. . .. .. . .. .. . .. . .. . .. . .. .. . .. .. .. . .. . 5,259.9N 63a- 239,953 54,424 5,020.035 58,1,020

FailureW pay. .. . .. .. . .. . .. _ . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 5,434,185 188,W6 644,974 22.204 4,789,211 166.102

Bad c 1, .. .. .. . .. .. . . _ . .. .. . .. .. . .. .. . . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 157.800 1,480 5.453 223 152.347 1.257

F,.W .. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. . .. . 9.355 44.479 M3 7.718

9.0n 36,731

"1919 . . . . .. . .. . . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 12~.0711 '~Va

2.M I.. ll.,Ua I...

01. 9. 3 855 470 54

9.173 w I

youlla 12,2011.942 1.180,245 1,045,228 151,349 11 .163,6141.023,11117

C,xp,,rx1km

Dsixxxx.y . . .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 143,470 180.666 28,766 162.038 114,712 26.628

EM.

I .. . .. .. . .. . .. .. . . .. .. . .. .. .. I .. . .. .. . .. .. .. . .. . 321,5all 160.406 45,197 58,069 276,351 102.337

Farkuma, ;iay .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . . .. .. .. . .. . 24,:574 77,6163 611 .05,1 Sc~ 181,52D 17.379

Bad , 1, .. .. .. . .. .. .. . . .. .. .. . .. .. .. . 2763 5 135 24 2,628

41

F.. ve. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. . 532 7,591 42 No 40

6.682

al.gioarc. . .. .. . .. . . .. . .. .. .: :,*,,*,* .. .. . .. . .. .. . .. . **,**, . 3.11,17 6.198 - 92 365 3.766 OU

M-all..... . .. . .. . .. .. . .. . .. .. . .. .. . . .. .. . .. . .. .. . .. .. . 65 70 8 7 57 63

ToMix .. .. . .. .. .. . _ . . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 721,607 439,6011 142294 291 .640 P9.513 167,9153

CMWy-nlI

Deluxarency .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 2,304,041 395.551 1112.367 76.933 2,121.674 315,618

M_M~... . .. .. .. . . .. .. .. . .. .. .. . .. .. . . .. .. .. . .. . . .. .. .. . .. . .. .. . 663 268 M 83 433 as

Failure lo pay. .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . . :1P . .. , . . .: : : .. :

'2

135,306 507.354 39,956 2,512.546 D5.350

Fecki.. d.. . .. . . .. .. . . .. .. .. . . 11: : :: : 201132 W7.717 3M.218 146.251 2,449,150 359,465

Bad haak .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. . ... . .. . .. . .. .. .. . . 130.372 2,961 2,143 943 128,2292.019

Fraud. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. . ... . .. . .. .. . .. .. . .. .. . .. . 1 .438 2,218 53 33 1.3852 .1al

Neghg- .. . .. . .. .. 171 34 3 M 134

8

To I, ~........................

...........

. 0,220,953I.M,os. 1,015.

402 256,224

7.213,551 M.&M

E .cla..

Do. ve. y.............

....

........... . 320109 20,808 23,945 6,0611 296.16a 14 .741

Guy darx,q.~.......

F................................ 1 13,251 26,383 10,674 23,4992.577 2,683

Pay. . .. .. . .. . .. .. . . .. .. . .. .. . . .. .. . ... . .. . .. . .. .. . .. .. .. . 2380721 1 ~2:5 13 63199 7,734 174,873 13 .770

Mrx.l.daK.1. . . .. .. . . .. . .. .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. . 41 : U '80 4*,65 7,366 36,5~17 3 .715

Bad heck. .. . .. .. . .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. . . .. . .. .. .. . .. .. . .. .. . .. .. . .. . 3,380 22 96 13.284 21

Fraud .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. . .. . 834 2,375 31 105 802 .270

osx,~ 128 so 25 51 103

a

T.1alo .. .. . .. . . . .. .. . .. .. .. . .. .. . .. . .. .. . .. . .. .. . .. .. .... .. . .. . 616.936 SZ241 IOL595 44,024 614.Ul 37,417

Eatrala and Gift

Deval . .. .. . .. . .. . . .. .. .. . .. .. . . .. .. .. . .. . 16.1746 49,943 54110 36,831 10,755 13,118,

M-11ii-a .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . . .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . ..

. to5

F.Ium a, car.. .. .. . .. .. . . . 2B.9 27.425 17.232 20,97D 11,217 SAM

Bad CWk. .. . .. .. . .. .. . .. . .. .. . . . . . . . .. . .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. . .. . 431 102 05 so No 22

Fraxj~ .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . . .. .. .. . .. .. . .. . . .. .. . .. .. . .. . .. t 9 I'Sao4 25 15 1,615

NegiVe,ce .. ., . .. . 32 2232 29 20

T,W................. 45,114 79.1,12 ZZ7. 57.910 ZZ370 21.Ml

To. ralt.. Paxx-'

Pivaish.

F,I,, to sign xv! had,xe W omvae a, allanuxalaxi,....................6.274 030 0,930 1 .793 -3.665 "im

Other

,

Fal lo 61 .. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . 111,,120 .1,693 a,., .l (PI'M :1'.399.700 3~172 24.2601 .757 37.4401.4l5

381 182 79 I,M26

Negligence

56

ou. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . ... . 34.558 55.178 22.926 36,432 11,63552 18.7460

Ta, ta. .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . . .. .. . .. .. . .. .. . .. .. . .. . .. 269,115 151,253 IU,4521 so'lito 134,662 51,574

raw All CIA thmattl". . .. . .. .. .. . .. .. . . .. . .. .. . .. .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. 22 .097 .041 Za".173 2,472.055 003,424 19,624.306 2,073,74

2

Note: Amounts may not add, due to rounding . With the exception of estimated tax, penalties can apply to any tax year .

~batem'nts can apply to any tax year. L ... than $500.

2 Include I Include taxpayer identification number, failure to report tips, miscellaneous.

: Forms 1120, 990C and 990T.

3 Includes Forms 940. 941. 942, 943 and CT-1

.

-Includes Forms

1

04

1 A

. 5227, 990PF . 4720. 990, 4638, 2290. 11 . 11B. I I C, 720 and 730.

a Includes negligence and miscellaneous. 6 Penalties am fmm processing of individual returns only and do not reflect other penalties assessable under the Tax Reform Act of 1976, Code sections 6694 and 6695 . 7 Includes Forms 1041 . 1065 and individual retirement account file.
Table 15-Appeals division receipt and disposition of casesnot before

the Tax Court (nonclocketed )

A. Progress of asunuir

Amount Slated In re"nuer rident's

report, tin annuarde, or dellare)

of caeari a Nuarba Difiewricyd

,enany

(1) (2)

over

(3)

Pending OM , I . .. . .. . .. . .. . .. . .. .. . .. .. . . . .. .. .. . .. .. . .. . .. .. . . .. . .. .. . .. .. . .. . .. .. . . .. . .. . .. .. . .. -25.009 7.156,014 179,458

R .ennul 43161 5,702.447 102.974

Deposed! of .6ii .. .. . .. . . *. .. . .. .. .. . .. . .. . * 40. 05 2~964,140 69.06 6

01-111=1 mi"nus.'&ins. eom Orn

. 31 05`1 2.290,742 56.478

"nelecon.) 1 41 .6% 1,499

By Fayo, iiuui~li d; inauroay .. . .. .. . .. .. .. . .. .. 2 14 143 650 3,002

PON, fifiedilrentemeltoCinneal . . ., .. .. . . .. .. .. . .. I . . :. I . .* . 1:'4~' Wa(u1 4

Panuing ;;te,W 30 .. . .. .. .. . . .. .. .. . .. . .. ..

. . . . . .

. :- . . .. . .. .. .. . .. . .. .. . - 27,365 9,074,321 2U.3%

B . Requir e

surt.

Appeadi data tivati-

(in thousands of dol l

am

,ity

11) '2)

Over

.-I

(3)

Duiposed at, unal . . .. . .. .. . . .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . - 40,805 1,291,124 233,208

31,OU 693 .458 223,574

rejections) .. .. . . . ..

aniploy-*1 .

.' ' - 45,U 822

. .

. I.. .. .. . .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. . .. 1,W6

BY toupow on""a Pe 1=1. . . .. . .. . . . .. . .. . .. .. .. 2.6N 43,978 725

bod, Ned, Von,

a

. . .. . .. .. .. I .. .. .. . . .. .. . .. .. . .. .. . .. . .. . .. . .. .. .. . .. . .. .. . 5,441 WaN4 B'08 7

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and

disposed of together .

R Data revised from previous annual report .

Table 116-Appeals division receipt and disposition of Income, estate and

gift tax cases petitioned to the Tax Court (docketed )

A. Progninue of worft

Sun.

Andium edited In Whiten,

notice (1, thourand, of dollara)

or Me N-W Deficiency

0' case. am *n't

Parrett,

11) (2) 13)

Piundnq O~ " I .. . .. . .. .. . .. . .. .. . .. .. .. . . . .. .. . .. .. .. . .. . . .. . .. . .. .. .. . .. . .. .. . .. . .. .. . .. .. . . .. . . .. .. .. . . 9,00D 1.143,073 17.490

A.emned 15.~ "'..7'7 3.121

paposexi . .. .. .. . .. .. .. . .. .. . .. . .. . .. .. . .. .. .. . .. . .. . .. . 12A55 632229 1.765

=A,ope 1-. . .. .. . .. .. . .. . .. . . .. .. .. . .. . .

. 6,91559 IM031 591

unalf J.k fWuuJ.,-. .. . .. .. .. . .. . .. .. . .. 7 7" WO

. . . .. . .. . .. .. . . .. . .. . .. . .. .. . 5,339 1577:~W 674 redo earsioner, M Coumel 5 sole puroultul.

Peroung Sauternes, 30. . .. .. . .. . .. .. . .. . .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. . .. . .. .. . .. .. .. . .. . .. . .. .. . . 11.689 . 1 .697.561 2

B. Rearna obtained in di"aftlom,

M .U.d

p Appeals date ineaux,

. thourana of defterall

Avenue deficiency . Over.

C .- and

penalt -t

y

(2) (3)

Depend of, lotal .. . .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . . . .. .. . .. . .. .. .. . .. . .. . .. .. 12,455 WWS 5,475

. .5135 1.30,

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

.. . .. .. ..

: :: :: : :: :' ** : * * * ' : 119,511, NO

Unagreed, Varallof edi 1. counnel'. .1. puroul .-. .. .. .. . .. . .. .. . . : .. . .. . .. .. . .. .. .. . . .. .. . .. . 5.339 457437 67 2 :N ` 4

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and pis .

posed

of

together .

" Data revised from previous annual report.

Table 17-Requests for tax rulings and technical advice (closings)-EP/E O

S.W.1 T My ., Field

Total firaquer," R--

Total .. . .. .. . .. . .. .. . .. .. . . .. .. . .. .. . .. . .. .. . .. .. . .. . .. . .. .. .. . .. . .. .. . .. . .. . .. .. . .. . 8.432 7M3 no

~rvial Man.. .. . .. .. .. . . .. . .. .. .. . . .. .. .. . .. . .. . .. .. I .. .. .. . . .. .. .. . .. . . 3,0,14 3,00~i

= E -- I I. .. . .. . .. .. .. . .. . .. .. . .. . .. 3'W7 3.660 244'7

1ZP.. . .. . . .. . .. . .. . I I .. .. . .. . .. . .. .. . .. .. . .. . . . . . .. .. .. . .. . . . .. . .. . .. . .. .. 101 1,299 182

Table 18-Determination letters issued on ERISA employee benefit plan s

atut. Issued

T .1

Defined

earned

Wired

contribution I ESOP camnlautkun B-111 Total

initial Ou Ifteadon.

Qual,fied . .. .. .. . .. . .. . .. .. . .. . . 56,263 go 56.361 22,292 78,653

Parucpaung E.Ployea. . . .. . - . . 1,645,495 51,627 1,697,122 2.419,476 4~116598

Nut 0-Iffied .. .. . .. . .. . . .. . .. . .. .. . .. .. . .. . .. . .. .. . . .. .. .. 29 0 29 1

5

anoned I.: -

OU 'Nud . .. . .. .. . .. . .. .. . .. . .. . . .. . .. .. . .. . .. . .. . .. .. . .. .. . 22,711 122 22,033 17,887 40 .720

Not Oualdext . .. . . .. .. . .. .. . .. . .. .. . .. . .. .. . .. . .. . .. .. . .. .. . . 22 0 22 6 28

Trumenat ons :

O-Ned . .. . .. .. . .. . .. . .. .. . .. . .. .. . .. .. . .. . .. . .. . .. .. . .. .. .. 8,14B - 8,448 4444 12,892

Not Quiuul. .. .. . . .. .. . .. .. . . .. .. .. . .. . .. .. . .. . .. . .. .. . 26 - 26 7 3

3

I Includes stock bonus, money purchase and profit sharing plans.

21nitormation not available .

Table 19-Number of exempt organization returns examined by type

FY 1911

501(c)(3) . .. . .. .. . .. . .. .. . .. . . Private Foundation . .. . I I .. .. . .. . .. . .. .. . .. . .. .. . .. . . - . . .. .. . . .. . .. .. . .. . .. . .. . .. . 3,28

Nonsuinixt Clurnext Tneri . . .. .. . .. . .. . .. .. . .. .. .

. 6.46 501(c)(3) . . .. . .. . .. . .. .. . . As Ott.. . .. .. . .. . .. . .. .. .. . . .. .. . .. .. . . .. . . . . .. .. . . .. .. .. . .

: .: . .: ~ : : : : : =1 2.597 11~~' 4

50 Oi . . . .. - - : :- :: : : - : : : : :: : - :: : . . . . .. .. . . i'20

501(t,)(S) . .. . .. . .. .. . .. . .. Buerness .. : : :: . : : .: : : : :: : : : 551

5 m I I" . .. . .. . . . Oj~ .) . . .. . .. . .. . S.Cuid .. Rl=". .. .. .. .. . . .. . .. . I. ..

. '

. . . .. .. . .. . .. .. .. * ' ' : :- .: 1:528

NJ C) : '.. . I .. . .. . .. .. 2, M

.

. .. . .. . .. .. . Ali Others I I . .. . .. . .. .. . .. . .. .. . .. . .. . I . .. . .. . .. . .. . .. .. .. . .. . . .. .. . .. .. . . .. .. . . . I I

52 . .. . . .. . .. . .. . . FamesCouporawa . .. . .. .. . .. . .. . .. .. . .. . .. .. .. . . .. . .. . .. .. . .. . .. . .. . . .. . .. . .. .. . .. . .. .. . .. . .. . .. . . 499

TOM . .. . .. . .. .. . .. . .. .. . .. . .. .. . .. . .. . .. .. .. . .. . .. . .. .. . . .. .. .. . .. . .. . .. . .. .. . .. . .. .. . .. . .. . .. . 11 .. . .. . .. .. . .. . . .. . .. .. .. . .. .. . .. 20,102
216

Table 20-Number of active entities on exempt organizations master file I M

IRCSoctlionSCII .): ~21~ CT.,~.at"SCO-rg.aMZM..U,MW.~.t.of .Corq."

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

...................................... 42a5

ddr .. . .. . .. .. . .. .. .. . . .. .. . .. .. . .. . .. . .. . .. .. . . 5.358 5,355

~11~.. . .. .. .

.1.. ... _ .. . .. ...... .... .. .... .... .... .. .... ... .. ... '327,758 .. .. . . . .. .. . .. .. . 129353 1291101

~5) Ulloo, Ax"air. Org,lur.-I .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. .. .. . .. .. .. . .. . . 85,774 K189

6) lkoi~iiiL.I . .. .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. . 48.717 48.908

I?) Social and Fl=.nD. . . .. . .. .. . .. .. .. . .. . . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 51,922 51 .958

Fraternal Beretam, Socetica................ . ~ :~ : ,. 13;,4 9 135,798

rO)=EMpIowaVB-f-qS-..a MFWM~ b::: i~ s ~ ~ .738 7a95

Ralernal Ba.boar,S... . . .. .. .. . .. .. . . . .. .. .. .. . .. . .. .. . .. .. .. .. . 16,178 15.99

~2

12 11

1 lo-"t I L'Ife . . ..... . .. .. .. . .. . .. .. . .. .. .. . .. . . .. . . . .. .. . .. .. . .. .. .. . .. .. . .. .. 4,9454 .973

113) -1- C... . .. .. . .. .. .. . .. .. . .. .. .. . . 9476 .085

(14) Groda un... . .. . .. .. .. . .. . .. .. .. . .. . 5,865

M..l 1- C... .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . 1.140 "099

Corti . W Fircarca C'M operatic, . ~ .. .. . .. .. .. 22

2

am 7948

8

a..

.

..

..........

.

.. 22,2447 21,1158

X Lpl ~Z.Z7!xxxo . .. .. .. . .. 46 641

(21 1 Black . .. .. . .. . .. . . . .. .. . .. .. . . -

Nfid) etjla~ Rellidavaand Apostolic orga lion .. .. . .. .. . . .. . . . .. .. .. . .. .. . .. . .. .. .. . 1 .1, 67 58

C--tw . Ho.0.1 . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . . . .. .. . .. .. . .. . .. .. . .. .. . .. .. . 112

$all') I a . codoldrabirriad

521 F=`_`- OM - o .. . . ... .. . .. . . .. . .. ..... . .. .. . .. . ... .. .. . .. .. . .. .. . .. 2085

2 .M

TotIl .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. . ... . .. .. . . .. . .. .. . .. .. . . .. .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. . ___ . .. . .. .. .. . M.433 .51,012

*This figure does not represent a true universe of section 501(c)(3) organizations because certain organizations, such

:a churches, their integrated auxiliaries and conventions or associations of churches, need not apply for recognition.1

.e.ption unless they desire to receive

a ruling . When issued the ruling letter goes to the central organization, but it

covers all of its subordinate units. Only the central organization is established on the exempt organizations master file

whe, it of is counted as one entity in the figure as stated above, However, this one ruling may represent a large number

suborchnate units, as in the case of larger religious sects . An exception are subordinate units considered nonintegrated auxilianes' which are established and included in the above figures since they may be required to file information returns as prescribed under IRC sec. 6033 .

RM

Table 22~lnternal revenue collections, costs, employees andU.S . population

Fiscal y . .r

1952.. _ 271.872,192 65.009,585 .560 042 157.553 112,62 56,309 3,953 52.356

1953.................. . 266,590.806 69 06.535 .389 038 160,1" 435M 53,463 3,834 49629

1954 268.969.ID7 69.919.990,791 0 .38 163,020 426,89 51,11, 2,707 48,7N

1955............ 278AU278 66.2118,692NO 042 t65a3I 399M SOADD 2 .675 "82's

1956.......... . 299.894,710 75,112,649 NO 040 168,903 444 .71 50,6822 .583 18,099

1957

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

. 305,537.814N.M .917,0000 .38 171,984 466,16 51 .3m 2,832 48,532

195e . , _. . 337,428.789 79,978.476,4840 .42 174.882 457.33 50,816 2.09 47,907

1959.................. 355,469,228 79.797.972,11%D .44 177.830 448.73 51 .226 2.969 48,257

19W.................. . 363.735,359 91,774,602,823 040 1 N.671 507.96 51 .0,17 2.910 48.137

IN,............ 413.295.238 94 401,086,398 044 183.691 513.91 53.2156

3 .N2 50.16

4

2

450 M 420 99440.839 .245 045 186,538 53309 $6 .401 3.401 53 .081)

9,63 . 500:8W

3141

"5 0 ~9, O~I~7 11 5%74 59,71 :l,

Par 549,02:131

1

12

:2115 21,171

60:

.111 3,657 56051

. M9 5115.03 61,059 3,839 57,220

965............ 597,387,471 1U.41I.633,721 0 .52 194,303 M8,95 62 .098 3."1 58,217

M a 62

.861 .929 128,879,961.U2 048 196,560 65568 63 .508 3,902 59,52

6

7 667,080.295 148,374,814,552 045 198,712 14668 65,946 Us, 62,052

1958................. . 699,190 .304 153,363A37 .6650 .46 200.706 765.48 67.574 3,967 63.607

190.................. . 750,785,475 187,919,559 .668 040 202,677 927.19 66.06,1 3.862 62,202

1970.................. . 886.159162 195,722.096 497

0 .45 204,878 955.31 68,6834 .103 64.560

4'72 l,"'

.5 297 191 .6,17,198,138 0 .51 207,053 925.63 68,97

2

' ~ ~:::

.

4,358 64,614

1973 1 ~~227:310:11 51 13D,1:11,5:716:~171

0.54 Me 84

, WIN z Is

6854 4.134 64415

.4

'

. 0

49 210:4160; : 1'30 ,, 74:170 4,505 69,665

1974................. . 1.312 .894,661 M.952.253.663

0.49 211,901 126,924 70,921 4,310 74,611

1975.................. 1,584 .711 .486 293,822,725.772

0 .54 213,559 1,375 84 82.339 4,531 77,808

1 .17,111 .6119 M1.119.791.922 0.56 79 215,t42 1 40614 84,264 1.732 .532

:790 .588 .738 358.1394416,730 0.50 217.329 1,647.91 83.7434.991 78,749

1978................. . 962 129,287 399.776.389.362 049 219.033 1 .826al 85,3294.919 :0. 10

1979 1.................. .2.116 6121 8 6 5460,412.185.013 0.46 220,999 2.0113 32 86,1684.9781 .190

19W.................. -2 .280 : 38 :622 19,375,273,361 0 82350 044 223~3113 2~325 U 87,46il 5,114

1981............ . *2.465 .468 .7N 606,799,120,630 041 225a65 2,68655 86.156 5~1 81,04

6

Raid

(1) (2) (3) 44) (5) (6) (7) (a

)

cog, or Pop.haflo.

coliacham, c"'I", (tho~

$100 aii

A-9

.

M.n.-U

.

d

Tax WN .11-1

capi. Total offi..

* This figure represents actual IRS operating costs from FY 1975. exclusive of reimbursements received from other

agencies for services performed. While the operating cost figures for fiscal y..r. prior to 1975 may in some case in.

clude reirrib"emenla, 11cis. amounts are small and do not alter the cost figures in column

3.

-Ec....ic stabilization program average Positions included in 1972, 1973 and 1974 .

-Federal ene

`gy

program average p .sitions included in 1974 .

-1972 adjusted by 3,990 average Position, to reflect the AT&F transfer-July 1972. AT&F included in years 1948-71

.

-El- average Positions transferred to Officia of the Secretary in 1965

. Twenty average positions transferred to Of.

fice of the Secretary in 1963.

Table 21-Disposal of exempt organizations applications

AppOutialm, tor Psupmonation

Approved Dar*aa M-1 Tom

MC=

~

I =Og.W

2) T,V

U,,da, Act Of COV 3........................... - - 1

=C- 26,1621 011 10.09912 sl .72

~11

~5) Laox

; =,nor _"

. Ag-lus N...

.......

.

...

.

......

. 2,6 11, am 3,727

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

475

a

2 582

IS7~B-.L .9.1......................... 1,736 121 .3 2,358

18) Social Ird RrcnlaW Quid,..................

. TTM 146 61, 119M

Frillar.1 Banal.."S.. . .. .. .. .

2'1

2 63

is) 'oWrox, EM2a 202 918

P) Donicasc Frat:=q .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . . .i . 40 6 so 1 N

T,21 ~T..-' R .-I F.. . .. .. .. . .. .. .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. .. .. .. .

BaoolerlL1. In- Man. . .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . . .. .. . 139 15 88 242

T~) C_`M Go-- - - - - - - - : :: :::

227 49 281

I14)D-Un ~; .I~ 111101n,-.. no

.~,XCI .. . ..r4pa .. .. .. . .. . .. .. .. . .. .. .. . ..: ....

. 10 - 3 13 . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . 19 a B M

C- .. . .. .. . .. .. . .. .. .. .

rl 7) S-rol-tol (18) U-00yorarl Borah Tw

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

. 35 1 44

Empioyee Funded P- Trial

-

~l 9) Wa, V-,ars' 0,gam-na 5", 122

2,~ La Is

36 51

,aI I....................................... 3 14

M,d~ Awidolk; and R .Ilgim OlIgandla a............ . _......................... 27 1 249

C.-fi.Mixionala,.......... . I.......................22

SCM

C-P

.

s'""" Ore 121 Farraina'Cooporali-

. of Opanatft,q.

.

Educational .. .. . .. .. . 7Ong...........................

. - - - 4 3 11 '

4Nfult~add IA)N emn! Cooffla , C7ice filifirilas Tnists........... 4' 15 20

alidl Dan-Ambon Lationa...................................... 2432 221 1 D073.660

dram TOW . .. .. . .. . .. .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . 361854 LOn 13.853 5ZM

I Applications withdrawn by taxpayer, incomplete applications, etc.

Table 23-Costs incurred by the Internal Revenue Service by activity

(in thousands of dollars)

Approginatim by actility can

.,

Me 1981 lm IN, 1980 1"1

Tow obliotiona, onmovildions and rawburiabia..............

.

. 2291,770 2.M576 1 .795.1301 .942,751 49415,16 537,125

Obilgations agaaral approolood fundi,................................ . 2,280,839 2,465.4691 .786,551 1.930,190 4N,288 535,279

SiMan-dri .pan.:

Total............................................................. 148,045 162.19

. 125,236 137,335 21.801, 24 .552

E .-tv,. dixecl...................................

. 12,977 17,627 10,2U 11,373 2,7436 .251

Inw-1 ud,l rcl -ly..............

. 33 BID 36,113 28,357 29,032 5,192 6,281

'lam

23MO 25,687 18,415 21,5354.885 1,152

LN11=7`7i * , , * 53,850 58,405 48,617 52,816 5.2,11 5,569 T .lvi,cal..g. and as . .. . .. . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. . 24,031 24 .362 20,583 21,779 3.448 2.583

Ta.pay, -"'and u- pro

...Ing:

Total.....

............. . I... ~.................................... 707.866 629.461 533,0118 550.535 254,798 270.926

DS_. .-.ng ocestiona..................................... . 569,281 593,764 420.474 443,661 142.807 150,103 4 1 12,422 14,418 2,476 3"M Tax .368, 2 ; 8 .~15 3 04,172 109 100,456 .515 117,697

E.-in'tiom, and lappai

Total . .. .. .. . . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. . $39,307 901 .542 7D5.391 767,328 133,M 144.214

Exannalons . .. . . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. . 779,637 836 .416 651,975 700.007 127,662 136.409 ".I~ . .. . .. .. . . . .. .. . .. .. .. . .. . .. .. . .. .. . .. . .. .. 59,750 65,126 53,416 57.321 6.311 7,805

in...uption. and coulictiorc

Total..................................................... W5,541 572.272 421,856 .76,922 83,665 15.200

Tax fraod vivasagabom,............................... _ 140.031 153,927 110,732 126,682 23,899 27,245

Collevion..........................................

. 297.W7 U9,410 24 .305 291,438 40,642 57972

Employee Planii/e.earpt ogamrat,ons...........................

. 66.963 611s35 56 .819 58,872 10,144 10 .063

Raimbortabdo, obligallom total...............................

. 10,937 15,107 "79 IZ"O 2,3511 Zaire

To.] Perstainal

aft andC - =lux
P2

Table 24-Costs incurred by the Internal Revenue Service by office

(in thousands of dollars)

Intaireas -nin, "es, clunict, or retaw

internal Rev.. Genii .. . .. .. . .. .. .. . .. .. .. . .. .. . . I .. .. . .. .. . .. .. . .. .. .. . .. .. . .. I. . . .... . .. .. . .. . .. .. .. . . - . . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .

rec . .. . .. . .. .. .. .. . .. .. .. . .

seiAre

61

,

a

rAnVal .. . .. .. .. . .. ..

.lo,na.t . .. . .. .. .. . .. .

sautti.

.

.

Roi .. .. . .. .. . .. ..

Regienlil Insenic . .. . .. .. . .. .. . .. .. . . .. . ..

oil- .1 Invinnevenal op-nivis . .. .. .. . .. . .. .. I

No-' Unneune,C.

", . . .

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

IRS Data Cenne, .. . .. .. .. . .. . . .. . .. . . .. .. . .. . .. .. . .

it - Garin

~onlAffenl .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. .. . .

.-Allnn c . . . .. .. . .. .. .. . .. .. . .. . . .. .. . .. .

sourneas, . .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. . . 41 . . .. . .. .. . ... . . .. . .. .. . .. .

central .. .. .. . .. .. - - .. .. .. . .. .. .. . .. .. . .

M-eal . . .. . .. .. . .. . . .. .. . .. .. .. S.a,. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. . .. w.. .. .. . .. .. . .. . , Penitential

.I conn"n. Travel Equfi~ trant

J

11) (2) (3) (at (5)

2.480,576 ,NZ759 63.493 23,

3 450's5l

469 M Is :114 4,5 5 10,066 299.471

320:137 N55 "S 6 207 1,882 25.472

21.4 2 1:~1 ~1 Is 2~1 ~ : ~1 1 4 47,1 :74 13,473

10 675 1.653 22.231

,98,973 176.119 6,501 2,103 14,250

23 :2" 21 .5 '7a2 772 775 13jol)

2-11 .21

, 7 s

:675 2,034 17,531

375.t8O 332,5N 10,865 3 K' 28,117

39,716 36,684 562 792 1.678

211.256 25,057 2,196 '02 903

19069 15,617 1,676 24

1~732

17,535 9,418 17 12o7.o71

32,17a 28,065 92 105 3,91

2

21.751 18,581 52 4092.235

16,19a 14,673 297 1 ~

12.589 1,079 13

2"5.

14' '6879 j~ :1'44 1

. 21 462 165 '"1

.572 635 118 "',

17229 14,802 1,271 225 .1

24918 20,015 Ull 355 2,06

c

10~~121 8 2

7 438 Go 114

AuguIl a .. . .. .. . .. .. .. .. . .. .. . .. .. . .. . 0

4

211 24

2"

SOMM

37, Ss MJ'02'~ J .Ino 1 3' 1,993

B-Ir .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . . .. . .. .. .. 36,

'42 34'0

5M 241 "3w

sulfate . .. . .. .. . .. . . .. .. . .. .. . .. .. .. . .. .. . . 21,710 Is 772 91

1.4'

Burling . on . .. .. . .. .. .. .. . .. .. . .. .. . .. 2 .818 2441 3 5 s 78 21 1 G71 1 7'

~

Hartford .. .. ........ .. .... . ... .... .... .. .... .... .. .... .... ...... .... .. .... ..

. 18,817 17 . : 49937 31121

2 65

P--h .. . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. 4,484 4 .002 201 269

Proveence,............................... 6.110 S.619 I' I 14 27

B

N~Allalltlc Rega, Carnnilead Tra.N

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

.

. 267 - 257' - 0

A So-. ,ar...............

4 120 215.5

Beeknover, Sevee Cerra, 64 116 27: 7.77'1 .. .. .. . .. .. 4S :4 . .

'4ol : 1.1 ol 7

MWA

Bafterner

tre

. 633 106 7 - . . .. .. . .. .. .. . .. .. . .. . .. .. .. . . . . 3 : :: 4's

'5' 1. 13' 11 .111,

N-ek . . . .. . .. .. . .. . .. . .. . .. .. . ljoo~'

.21 :1 . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. 35,622 32171 77S IS 1,19S

1~7 :1 5N 55 l.8M

;0'~% 4"08

WI.tr,t. a,251 3,971 ' 3 No 11 I N ; 13

688 558 1

2

Mal-atternic . .. . .. .. . .. .. .. . .. .. .

Mal Allare, =Centralled To rang . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . . 10 - 187 - 3

Pre .dellhas c- .. .. . .. .. . .. .. . .. .. .. . .. .. . . 45,697 39.520 97 70 6,010

All.. .. .. . .. .. .. . .. . .. .. . .. .. . .. .. .. .. . .. .. . .. .. .. . . . . . .. . .. .. .. . 32.553 28 .02 1,541 165

2.245

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

. "

............... .1 12 117 732 11 16

2

e:212G

11 ~55

21 is "042 53 U"

'1

4

Jae. . .. . .. . s 7'~ 1, 557 0 3

4

'a

.,. .. . .. . .. . .. .. . .. .. . .. .. . .. .. bd. .. . .. .. . .. . .. . . .. . . . .. 49~01

: ,7'28 Isil 56 2.609

to 18087 " 290 .5 91

M.I.MTr6nelf 289 287 -

2

Aaln Marione .S-C~C't................................

........... 49,805 42,95i 125 216.513

S_ Unit, . . .. .. . .. .. .. . .. . .. .. . .. .. .. . . . .. .. . .. .. . I . .. .. . .. .. . . 4063 U565 122 313 5 W

C

.-

'ncarnaa . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . 23. 810 83 23

o-la .. . .. . .. .. .. :303 V 571 i .M5 311 356 D. are.. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . * .. . .. .. .. . .. .. . .. .. .. . .. .. . 41 .842 37:99 1.583 M' 2 :DGD

Old.nal-I. . .. . .. .. .. . .. . .. .. . .. .. . 20,886 is,

42

844 ;06 1.

4511

L-11. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. . 13,875 12,42 .0 794 41

6 s

P.'kaeaI .. . .. .. . .. . . .. .. . .. .. . .. .. . .. .. .. . .. .. . . . 7,612 6,749 444 7~ Us

=G.jR,1.n:C .rInPnod T at . . .. .. . .. .. . .. .. .. .. . .. . .. .. . 330 - 3 -

I

. - ,

.. Came,... . ~............................ . ~

::*: :~ :~::::::~: 45X5 38,7011 n641 .015 5.922

57

Table 24 .-Continued

(in thousands of dollars)

Internal revente, Office, efistrict or el

T .IalP.c. .- T-I Genital omer

aulan,

(1) (2) 13) (a) (5)

mi...I

Abar- .. .. . .. . .. .. . . .. .. . .. . .. . .. . .. .. . .. . .. . . .. .. . .. .. .. . . . .. . .. .. . .. 3,798 3~314 206 5 in

O"cago .. .. . .. . .. .. . .. . . .. .. . .. . .. . .. . .. . .. .. . .. .. .. . .. .. .. . . .. .. .. . .. . . _' . . 58.096 u

4. 11540 G2 ,go,

D .a Me- . . . .. .. . .. . .. . .. . .. .. . .. . .. t2so3 11,59B 552 36 616

Fargo .. . .. .. . .. .. . . . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. .. .. .. . . .. 3.565 3 .125 251 5 205

Mi-I,.. .. . .. .. .. . . . .. .. . .. .. .. . .. . .. .. . .. .. .. . . .. . .. .. . .. .. . .. . .. .. . .. .. .. . . .. 18,099 16,710 W5 14 771

Orn.. . .. .. . .. .. .. . . . .. .. . .. .. .. . .. .. . .. .. .. .. . .. .. . . .. .. . .. . .. .. . .. . . .. .. . .. . 8.52D 7,677 432 19 392 St. L.u. . . .. .. . .. .. . .. .. . .. . .. .. . . .. .. . .. . .. . .. . .. .. . .. . .. . .. . .. .. . .. .. . .. .. . .. . 28,501 26025 1 .170 71 1,114

St. Pad . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. . .. . 22.597 20.794 980 9 fi'~

Sionngtold - _ . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . . 14 .083 12,726 655 5 695

M- ReWn~-ennaleed Trams .. .. .. . .. . .. .. . .. .. .. . .. .. .. . . .. .. . .. .. . .. .. . .. 257 - 254 - 3

Karl- On' Sewe Center 51 .020 44917 150 410 5,U3

Soun-tart

kbanuarque .. . .. .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . . . 5,782 5.250 301 26 206

Amen . .. . .. .. .. . . . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. . 44 .1N 39,118. 1,887 09 1,779

=nn .. .. .. . .. . . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . . 3.16s2.661 W21 44 147

Danna, 4~ MI

39,651 1,753 216 2,96

1

17 :~1 91 ~3 1 a:'111 023

14

12 '7,1 Ula.Rccl~ 580 a 12 N- Onen. .. . .. .. . . .. . .. . .. 18.057 'G"69

Mitt.- Q .. . .. . .. .. . .. .. . .. .. . . .. . .. .. .. . .. . .. . 16.182 14

'531

76 '34 12 lot 3 N 789

W.Iila .. . .. .. .. . .. .. .. . .. .. . . .. .. . .. . .. .. . . .. . .. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . . 12~206 11 D01 581 62 56

2

Ca,"I","'T.n.V . . .. . . .. .. . .. .. . .. .. .. . .. . .. 473- 423 - SO

War-m A.t'n S-Canne, . .. . .. .. .. . .. . . .. .. . .. .. . .. .. . .. . . .. .. 58,957 5D.652 246 463 7,596 :

Ane~~I!.............................. 5966 5.075 362 51 478

Helena 4'

:4" 4~714 277 4' 343

271 7,2 s7. ~3 1

8 Howinu 6,656 6,167 205 35 249 L .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . . .. . .. .. . . Go 098 71211 2 1 9 11:7 .711 I ass .D 1,116 1~1 2 : 84 68 So. P.I.M . .. .. . .. ... : 4 13 DI" 563 as 937 R.. . . : :' . . .. .. . .. . . .. .. . .. . . .. . .. .. :5, 3 7:3701 318 63 426

San Lalke Oly . . .. . .. .. . .. . .. .. .. . .. .. . .. . . .. .. . .. .. . .. .. .. . .. . .. .. . .. . .. .. .. 6,575 6 'Is

0 4

1

San Florio-................................................... 58,614 13.129 1.857

... 164

Seen......................................................................... 21.951 19.802 D04 173

1 PU

Western A on Gantt liated Tuaning................

. 340

- 298- 41

0"en

Sr,:~a C-r' 54,412 47,715 171 291

6 .234

Peir

.

S.-Ceeter 64,457 56,063 162 653 7,57

9

Note: Reimbursements are included in the above figures .

Table 25 .-Personnel summary

Avarn. eoliftlee.

Locatim and tym niallea

d

Nitrites, _WY.. at

el. . of Y..'

1980 198, 1980 flar

,

Sain,icetintal .- . . .. .. .. . . .. .. .. . .. . -- . . .. .. . .. .. . .. . . .. .. .. . .. .. . .. . .

P-nent...................................................

......... . 'I '2'~'5 ~ '3 aN ~ 7"1 8706'1471. 870S.67 alauTeme'"I" I. I I .. .. .. . .. . 11:41.1 157,142 t5,490 I I1W1 13 .n .10ffk. .. . .. . .. .. . .. . _ I I I ::

: 111,

124 4.974 4:

Refee"Offic.. . . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . . .. .. . .. .. . .. . 82,884 01,736 811495 A.114"2 loinhip-tu,ingoenmunen. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . . .. .. . .. 27.702 26,521 25,2W 23,512 Collection . .. .. . .. .. . .. _ .. . .. .. . .. .. .. . .. . .. .. .. .. . .. .. . . .. . .. .. . . . .. .. .. . .. .. . .. . .. . 9.032 11,388 11,192 12.30 1 Reve-afficea . .. .. . . .. .. .. . .. .. .. . . . - .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . ..

onion 4. .. . 5.542 5,312 5,469

5.3,12

Taxpayer"cv 4 74:.11 S'7 .13

'o " '. 5' , I '.'.

To oa~ sevice 5pecianal, . .. . .. .. . . . .. .. . .. . .. .. __ .. .. . .. .. . v 6 us 665 653V

Taxpya, -e repre-weve, .. . . .. . .. .. .. . .. . .. .. . .. .. . 4% 932 1451 035

Other . . .. .. . .. .. .. . .. . .. . . .. . .. .. .. .

Etuarnareflon 23 36D .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . . . .. .. . .. .. . 3.233 3133 3,445

3 .581

2Z716 23,195 23,143 Revanuan~m 13:732 13.164 13,581 13,4112

To. a flens .. .. .. . .. . .. . .. . .. .. . .. .. . .. .. . .. .. .. . .. .. . . .. . 4 .592 4 4.459 4,580 othe. . .. . .. .. . .. .. . .. . .. .. . .. .. .. . . -- .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. . 5:032

t . 5,036 5DO 5.125 ~,271

Play-P.W.""er" "irg-nown. . .. .. . ............................................ 1,47D1 .363 1

..27 1,333

EP/Mleervace 1235 1,136 1.186 1,097

Olhe,- 235 217 211 23

Apital.......... 1

. 701 Joe "'3.

Aan 835 838 822 .1, officar. . .. . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . .. . 857 Goo A.Wern, .. . .. .. . .. . .. .. . .. . .. .. .. . . .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. . . .. .. .. . .. . 128 132 129 IM

One, . .. .. . .. .. . .. . .. .. . .. . .. .. .. . .. .. .. . . .. 724 721 763 73

6

T . . fraud . .. .. . .. .. . .. .. . .. .. . .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . . .. . .. .. . .. loss 3,775 3A,3

3 .78

Spec, I nann, . . .. .. . .. .. . .. . . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. . . .. . .. .. . .. .

. 32

2,805 2,7. 2.782 2.7

0

Other .. . .. .. . .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. .. .. . .. .. . . .. . .. . .. 1,061 1,0131 l.o3I 1.052

R. . nateneinatertl .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. .. . . .. . .. . .. .. . .. .. .. . .. . .. . . 3'"4

3.722 3At6 3.71114

C trallaindseralea,- . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . .. . .. .. 4,168 U25

4.0623 .813

An

:,MI cotere'l . .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. 1,149 1,177 1,162

1 .1"

An onal Impaction .. .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. . .. Its 85, 918 $2

5

Note : Reimbursements are included in above figures,

~nc ;udes terminal loove for average positions realized for entire Service .

nc udes office of international operations . National Computer Center and the Data Center .
se Commissioners of 59

Internal Revenue

Office of Commissioner of Internal Revenue

created by Act of Congress, July 1, 1962.

GeorgeS . Boutwell

July Massachusetts

1 7,1862 1 Mar. 4,1863

JosephJ . Lewis

Pennsylvania

Mar. 18, 1863 / June 30,1865

William Orion

New York

July 1, 1865 / Oct. 31,1865

EdwardA . Rollins

New Hampshire

Nov. 1, 1865 / Mar. 10, 1869

Columbus Delano

Ohio

Mar. 11, 1869 / Oct . 31, 1870

Alfred Pleasanton

New York

Jan . 3 .1871 / Aug . 8,1871

John W. Douglass

Pennsylvania

Aug. 9,1871 / May 14,1875

DanielD . Pratt

Indiana

May 15,1875/ July 31, 1876

Green B. Raum

Illinois

Aug. 2, 1876 / Apr. 30,1883

Waiter Evans

Kentucky

May 21, 1883 / Mar, 19,1885

JosephS. Miller

West Virginia

Mar. 20,1885 / Mar. 20,1889

John W. Mason

West Virginia

Mar. 21,1889 / Apr. 18,1893

JosephS. Miller

West Virginia

Apr. 19,1893 / Nov. 26,1896 W. St. John Forman

Illinois

Nov. 27,1896 / Dec . 31, 1897

Nathan B . Scott

West Virginia

Jan . 1, 1898 / Feb . 28,1899

George W. Wilson

Ohio

Mar. 1, 1899 / Nov. 27,1900

John W. Yerkes

Kentucky

Dec . 20,1900 / Apr. 30,1907

JohnG. Capers

South Carolina

June 5,1907 / Aug . 31, 1909

RoyalE. Cabel l

Virginia

Sept. 1, 1909 / Apr. 27,1913

Witillarn H . Osborn

North Carolina

Apr. 28, 1913 / Sept . 25,1917

DanielC . Roper

South Carolina

Sept. 26,1917 / Mar 31,1920

William M . Williams

Alabama

Apr. 1, 1920 / Apr. 11, 1921

David H . Blair

North Carolina

May 27,1921 / May 31, 1929

Robert H . Lucas

Kentucky

June 1, 1929 / Aug . 15,1930

David Burnet

Ohio

Aug . 20,1930 / May 15,1933

Guy T Helevering

Kansas

June 6,1933 / Oct. 8, 1943

RobertE. Hannegan

Missour i

Oct . 9,1943/ Jan . 22,1944

JosephD. Nunan, Jr.

New York

Mar,j, 1944/ June 30,1947

GeorgeJ. Schoeneman

Rhode Island

July 1, 1947/ July 31, 1951

John B . Dunlap

Texas

Aug . 1, 1951 / Nov. 18, 1952

T Coleman Andrews

Virginia

Feb. 4,1953/ Oct . 31,1955

RussellC. Harrington

Rhode Island

Dec . 5,1955 / Sept . 30,1958

Dana Latham

California

Nov. 5,1958 / Jan . 20,1961

Mortimer M . Caplin

Virginia

Feb. 7,1961 / July 10, 1964

SheldonS. Cohen

Maryland

Jan . 25,1965 / Jan . 20,1969

Randolph W. Thrower

Georgia

Apr. 1, 1969 / June 22, 1971

Johnnie M. Walters

South Carolina

Aug . 6,1971 / Apr . 30,1973

DonaldC. Alexander

Ohio

May 25,1973 / Feb . 26,1977

Jerome Kurtz

Pennsylvania

May 5,1977 / Oct. 31,1980

Roscoe L. Egger, Jr.

Indiana

March 14,1981

The following were Acting Commissioners

during periods of time when there was

no Commissioner holding the office:

JosephJ . Lewis of Pennsylvania

from Mar,5 to Mar. 17, 1863

John W. Douglas of Pennsylvania

from Nov. 1, 1870 to Jan . 2, 1871

HenryC . Rogers of Pennsylvania

from May1 to May 10, 1883, and from

May 1 to June 4, 1907

JohnJ. Knox of Minnesota

frbm May 11 to May 20, 1883

Robert Williams, Jr. of Ohio

from Nov. 28 to Dec . 19, 1900

Millard F. West of Kentucky

from Apr. 12 to May 26, 1921 H. F Mires of Washington

from Aug. 16 to Aug . 19, 1930

Pressly R. Baldridge of Iowa

from May 16 to June 5,1933

HaroldN. Graves of Illinois

from Jan . 23 to Feb . 29, 1944

JohnS. Graham of North Carolina

from Nov. 19, 1952 to Jan . 19, 1953

JustinF Winkle of New York

from Jan . 20 to Feb . 3, 1953 0 . Gordon Delk of Virginia

from Nov. 1 to Dec . 4, 1955, and from

Oct . 1 to Nov. 4,1958

Charles 1. Fox of Utah

from Jan . 21 to Feb . 6,1961

Bertrand M. Harding of Texas

from July 11, 1964 to Jan. 24,1965

William H . Smith of Virginia

from Jan . 21 to Mar. 31, 1969

Harold T Swartz of Indiana

from June 23 to Aug . 5, 1971

Raymond F. Hairless of California

from May1 to May 25,1973

WilliamE . Williams of Illinois

from Feb . 27 to May 4, 1977, and from

Nov. 1, 1980 to March 13,1981
60 Principal Officers of the 61

Internal Revenue Servic

e

as of September 30, 1981

National Commissioner

Office Roscoe L. Egger, Jr.

Deputy Commissioner

Joseph T . Davis (Acting)

Assistant to the Commissioner

Frederick T . Goldber

g

Charles W . Wheeler

JohnE . Williams

Assistant to the Commissioner

(Public Affairs)

Leon H . Levine (Acting)

Assistant to the Commissioner

(Equal Opportunity)

Hardi L . Jones (Acting)

Taxpayer Ombudsman

Harold M . Browning

Assistant to the Deputy

Commissioner

DominickJ . Lantonio

Taxpayer Service and

Returns Processing

Assistant Commissioner M . Eddie Heronimus

Deputy Assistant Commissioner

Stanley Goldberg

Division Directors:

Program Planning and Review

Suellen P. Hamby

Returns Processing& Accounting

Fredric F . Perdu

e

Taxpayer Service

Walter M . Alt

Disclosure Operations

Raymond L . Rizzo

Tax Administration Advisory Services

DouglasS . Ormerod

Resources Management

Assistant Commissioner

Joseph T. Davis

Deputy Assistant Commissioner

AlanA . Beck

Division Directors:

Facilities Management

RichardE . Simko

Fiscal Management

Joseph F . Kump

Personne l

Philip P. Russo (Acting)

Training and Development

Orion L. Birdsal l

Security Standards and Evaluation

Arnold B . Gordon

National Office Resources Management

HerbertJ . Huff

Compliance

Assistant Commissioner

PhilipE . Coates

Deputy Assistant Commissioner

Glenn Cagle

Division Directors :

Appeals

Howard T. Martin

Examination

John L. Wedick, Jr .

Criminal Investigation

ThomasJ. Clancy

Office of International Operations

JosephG . McGowan

Collection

James R. Starkey
Data Services

Assistant Commissioner

DonaldJ . Porte r

Deputy Assistant Commissioner

JosephE . Bishop

Division Directors:

Data Center, Detroit, MI

JamesE . Daly, Jr .

National Computer Center,

Martinsburg, WV

WilliamE . Palmer

Tax Systems

DanielN . Capozzoli

Systems Support

Richard Marsh

Planning and Control Staff

DonaldE . Curtis

Systems Development Office

DeanE . Morrow

Management Systems

John Moundalexis

Employee Plans/Exempt

Organizations

Assistant Commissioner

S . Allen Winborne

Deputy Assistant Commissioner

RaymondA . Spillman

Division Directors:

Actuarial

Ira Cohen

Employee Plans

Billy M . Hargett

Exempt Organizations

JosephA. Tedesco

Inspection

Assistant Commissioner

Robert L . Rebein

Deputy Assistant Commissioner E. Derle Rud d

Division Directors :

Internal Audit

Rudolph Arena

Internal Security William E. Mulroy

Planning and Research

Assistant Commissioner

RussellE . Dyke

Division Directors:

Internal Management Documents

AlbertC . Shuckra

Legislative Analysis

Damon Holmes (Acting )

Research and Operations Analysis Walter E . Bergman

Statistics

FrederickJ . Scheuren

Technical

Assistant Commissioner

GeraldG . Portney

Deputy Assistant Commissioner

JohnE . Burke

Technical Advisor to

Assistant Commissioner

JamesS . Halpern

Division Dir6ctors,

Corporation Tax

John W . Holt

Individual Tax

MarioE . Lombardo

Tax Forms and Publications

Robert 1. Brauer

Regional Central Region

and

District

Officers

Regional Commissioner

ClaudeC . Rogers, Jr . (Acting)

Assistant Regional Commissioners :

Taxpayer Service& Returns

Processing

PatrickJ . Ruttle

Resources Management

BillyJ . Brown

Examination

Donald L . Stewart

Criminal Investigation

Larry Hyatt (Acting)

Collection

Charles F . Jones

District Directors:

Cincinnati, OH

JamesJ . Ryan

Cleveland, OH

Everett Loury

Detroit, MI

CharlesA . Parks

Indianapolis, IN

Paul D, Williams

Louisville, KY

John Jennings

Parkersburg, WV

RichardC . Herman

Director, Cincinnati Service Center

John0 . Humme l

Regional Director of Appeals

ClaudeC . Rogers, Jr .

Regional Inspector

JohnE. McManus

Mid-Atlantic Region

Regional Commissioner

WilliamD . Waters

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Fred R . Endrikat

Resources Management

RichardA. Greenstein

Examination

Regina M . Deanehan

Criminal Investigation

Willard M . Cummings

Collection

LeroyC . Gay

District Directors :

Baltimore, MID

Teddy R . Kern

Newark, NJ

CorneliusJ. Coleman

Philadelphia, PA

James T . Rideoutte

Pittsburgh, PA

Thomas L . Davis

Richmond, VA

CharlesE. Roddy

Wilmington,DE

F . Clare Shy

Director, Philadelphia Service Center

NormanE. Morrill

Regional Director of Appeals

JamesJ. Casimir

Regional Inspector

BenjaminJ. Redmond

Midwest Region

Regional Commissioner

Roger L . Plate

Assistant Regional Commissioners :

Taxpayer Service& Returns

Processing

John Ade r Resources Management

JackE . Shank

Examination

DavidG . Blattner

Criminal Investigation

Charles0 . Wey

Collection

AllenG. Woodhouse

District Directors :

Aberdeen, SID

ThomasJ . Yates

Chicago, IL

DonaldE . Bergherm

Des Moines, IA

John Edwards

Fargo,ND

Gary0 . Booth

Milwaukee, WI

Lawrence M . Philips

Omaha,NB

MitchellE . Premis, Jr .

Springfield, IL

IraS . Loeb

St. Louis, MO

RobertA . LeBaube

St. Paul,MN

C . Dudley Switzer

DR
64

Director, Kansas City Service Center

RoyD . Clark

Regional Director of Appeals

Donato Cantalupo

Regional Inspector

John T. Kelly

North Atlantic Region

Regional Commissioner

Charles H . Brenna

n

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

Raymond P. Keenan

Resources Management

William H . Etna

Examination

Joseph Slipowitz

Criminal Investigation

RaymondC. Turner

Collection Brian McMahon (Acting)

District Directors:

Albany, NY

John B. Langer

Augusta, ME William E. Dosedlo

Boston, MA

Herbert B . Mosher

Brooklyn, NY

Thomas P . Coleman

Buffalo, NY

Marshall P. Cappelli

Burlington, VT

George Delegianis

Hartford,C

T

JamesE. Quinn

Manhattan, NY

PeteJ . Medina

Portsmouth, NH

FrancisS . Miceli

Providence, RI

MalcolmA . Lieberman

n

Director, Andover Service Center

Joseph H . Cloona

n

Director, Brookhaven Service Center

ThomasJ . Laycock

Regional Director of Appeals

Gerard R. Esposito

Regional Inspector

Daniel Schiller

Southeast Region

Regional Commissioner

HaroldA . McGuffin

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

HenryE. Leech, Jr.

Resources Management

Herma Hightower

Examination William H . Simon

Criminal Investigation

Joseph P . Pagani (Acting)

Collection Conrad L . Clapper

District Directors:

Atlanta, GA

MichaelJ . Murphy

Birmingham, AL

PhilipJ . Sullivan

Columbia, SC

Donald L . Breihan

Greensboro, IIC *

Frederick Nielsen

Jackson, MS

Merlin W. Heye

Jacksonville, FL

Charles0. DeWitt

Nashville, TN

Alvin H . Kolak

Director, Atlanta Service Center

William B. Hartlage

Director, Memphis Service Center

JamesD. Hallman

Regional Director of Appeals

Tully Miller

Regional Inspector

Dale W. Gardner

Southwest Region

Regional Commissioner

James 1 . Owens

Assistant Regional Commissioners:

Taxpayer Service& Returns

Processing

BobbyG . Hughes

Resources Management

Raymond Astumian

Examination

Percy P . Woodward, Jr . Criminal Investigation

Frederick L . Sleet

Collection

LarryG . Westfall

District Directors:

Albuquerque. NIVI

Francis L . Browitt

Austin, TX

WilliamE . Palzkill (Acting)

Cheyenne, WY

MichaelJ . Kelly

Dallas, TX

RichardC. Voskuil

Denver,CO

Gerald L . Mihlbachler

Houston, TX

Robert M . McKeever (Acting)

Little Rock, A

R

William Barlow

New Orleans, LA

Jack P. Chivatero

Oklahoma City, OK

HowardC . Longley

Wichita, KS

Clarence King

Director, Austin Service Center

Carolyn K . Leonard

Regional Director of Appeals

Douglas M . Moore

Regional Inspector

Paul F . Kearns

Western Region

Regional Commissioner

ThomasA . Cardoza

Assistant Regional Commissioners:

Taxpayer Service

& Returns

Processing

G . William Grabo

Resources Management

KennethG . Riven

Examination

Elmer Kletke

Criminal Investigation

RichardC . Wassenaar

Collection

Paul R . Dickey

District Directors :

Anchorage, AK

John L . Carlson

Boise, I D

Frank R. Berria

Helena, MT

RichardS . Wintrode

Honolulu, H I

JohnD . Johnson

Los Angeles, CA

William H . Connett

Phoenix, AZ

PrescottA. Berry

Portland, OR

T. Blair Evans

Reno,NV

Gerald F. Swanson

Salt Lake City, UT

Carol M . Fay

San Francisco, CA

MichaelD . Sassi

Seattle, WA

ArturoA . Jacobs

Director, Fresno Service Center

TheronC . Polivlka

Director, Ogden Service Center

DominicE . Pecorella

Regional Director of Appeals

Ralph F . Albrecht

Regional Inspector

PeterJ . Rumore (Acting)
66 1981 Annual Chief Counsel for the

Report Internal Revenue Service
68 Introduction

69

J I am pleased to present the annual report of the

Office of Chief Counsel for the Internal Revenue

Service for the fiscal year ended September 30,

1981 . While I have only recently assumed my

duties, I am impressed with the great dedication

and skill with which Chief Counsel people execute their duties, Such skill and dedication have

never been more needed for there is much to be

done .

In the 1981 fiscal year, the workload of the Office has increased 24 percent over the 1980 fiscal year, and a 35 percent increase over 1980 is

expected in 1982. With the constraints on Government spending, we may not be able to increase our attorney staffing significantly; therefore, our only alternative is to make better use of

the resources we have .

With the number of pending Tax Court cases

skyrocketing during the 1981 fiscal year, from

34,776 to 46,167 (a jump of 33 percent), we

have to develop procedures for more efficient

handling of cases . As examples, more extensive

use and development of the following and simi .

lar techniques can aid in increasing our efficiency : 0 Use of specialized techniq6es to process

pro se cases more efficiently, such as use of

paralegals to perform nontrial functions and free

attorney time for other purposes :

o Use of senior litigators to handle cases deserving special attention to create substantial

precedents and thereby aid in the disposition of

similar cases ; and

* Use of the equity powers of the district court

under section 7402(a) to enjoin promoters from

marketing misleading tax shelter schemes in order to reduce the number of taxpayers subjected to controversies with the Service through participation in meritless promotions .

We intend to continue a vigorous program of litigation to combat abusive tax shelters . Congress

has recently provided us with two significant

penalties to strike at the two pillars of abusive

shelters-delay and overvaluation . These penalties are the overvaluation penalty, which can

range up to 30 percent of taxes not paid as a result of the overvaluation, and the time-sensitive

negligence penalty.

With a backlog of over 300 pending regulations

projects and an anticipated 90 additional regulations projects opening as a result of the Economic Recovery Tax Act of 1981, we must also

refine our production procedures to speed up

the flow of regulations but still maintain quality .

The review process must be streamlined and unnecessary paperwork in the process must be reduced .

Finally, I am committed to the continued excellent performance of our Office in the hiring of

qualified women and minorities and promotion of

all individuals based on merit ,

If we are to deal effectively with the multitude of

problems confronting the IRS in its administration and enforcement of the internal revenue

laws and provide the quality and quantity of legal

services needed, we must work hard to resolve

problems creatively. Although our workload is

heavy and demands on our time substantial, we

must constantly. strive to provide efficient, effective, and readily available legal assistance to our

client, the internal Revenue Service, As a result

of having had the opportunity to work with many

of you already, I am confident we can imaginatively meet the challenge. I look forward to working with you in the coming year .

KENNETHW . GIDEON

Chief Counsel for the

Internal Revenue Service
70 Responsibilities of the

Chief Counsel

organization The Chief Counsel, an Assistant General Counsel of the Treasury Department, is the chief legal

officer for the Internal Revenue Service and is a

member of the Commissioner's executive staff . A such, the Chief Counsel advises the Commissioner on matters pertaining to the administration

and enforcement of the internal revenue laws

and related statutes, as well as on nontax legal

questions .

The Chief Counsel is assisted by a Deputy Chief

Counsel (General), a Deputy Chief Counsel (Litigation), a Deputy Chief Counsel (Technical),

nine Division Directors. and seven Regional

Counsel .

The Office of Chief Counsel employs over 900

attorneys, making it one of the largest law firms

in the country . These attorneys are located in the

Nati onal Office, the seven Regional Counsel offices, and 45 District Counsel offices.

Approximately 50 percent of attorney time is

spent handling litigation in the United States Tax

Court . The attorneys also advise the Service and

assist the Department of Justice on refund suits,

criminal tax cases, suits seeking the disclosure

of files and documents of the IRS, collection

suits, and nomax litigation involving the Service

in Federal and State courts .

In the National Office, most attorney time is

spent preparing, reviewing, and assisting in the

development of substantive and procedural

guidance through the issuance of regulations,

revenue rulings, and technical advice memoranda .

Genera~

Introduction The Administrative Services Division is located

in the National Office and coordinates operations

for field as well as National Office activities .

Criminal tax and general legal services work is

handled in the field and National Office .

Administrative The Administrative Services Division is respons

k

Services ble for the general supervision of matters relating to personnel, budget, training, administration, and management of the Office of Chief

Counsel . The division accomplished some particularly noteworthy goals during the 1981 fiscal

year. 0 Chief Counsel received authorization to procure an on-line interactive computer system for

case tracking and for the collection and analysis

of management information, with present plans

calling for the system to be phased-in during the

1982, 1983, and 1984 fiscal years.

* Of the 63,859 legal cases received in the Office, 33,700 were jacketed and docketed in the

National Office, with 29,447 of them Tax Court

petitions . 0 Fourteen percent of the new attorneys hired

were minorities and 48 percent were women,

exceeding the Equal Opportunity Program hiring

goals for Chief Counsel . * As a result of the continuing reclassification

of the 100,000 volume collection in the Library

and the generation of a database of IRS holdings, the Library now participates in the Federal

library community's bibliographic database,

thereby greatly expanding the reference and interlibrary loan services available .

Criminal The Criminal Tax Division handles all criminal tax

Tax legal matters for the IRS, including the furnishing

of legal advice during investigative stages, reviewing cases to determine if prosecution is warranted, and coordinating civil tax matters with

the Deparlment of Justice during criminal tax

prosecutions .

During the 1981 fiscal year, the Criminal Tax Division provided legal assistance in a number of

cases which resulted in convictions, indictments,

or guilty pleas . 0 Four leaders of a tax revolt which resulted in

over 3,500 industrial workers filing false withholding certificates were convicted for failure to

file and filing false withholding exemption certificates . 7

1

. A nationally known protest advocate who

was involved in the sale and promotion of mail

order ministries was indicted for allegedly willfully aiding and assisting in the preparation and

presentation of false returns and the attempted

evasion of taxes by providing the purchasers of

his church packages with church charters, divinity degrees, minister's credentials, and vows of

poverty. 0 Several promoters of coal tax shelters pled

guilty to charges of conspiring to defraud the

Government out of millions of dollars in taxes by

employing false engineering reports to support

deductions and losses claimed by shelter investors . * The promoter of a family trust plan who advised investors to report their income as though

earned by the trust and to deduct all personal

expenses on the trust returns pled guilty to

charges of conspiring to impede the IRS in the

ascerlainment and collection of taxes . * Two shelter promoters were convicted of

conspiring to defraud the United States by preparing fictitious and backdated documents in

support of claimed depreciation deductions and

investment credits .

& A former cabinet member pled guilty to

charges of willfully attempting to evade taxes by

failing to report income received from speaking

engagements.

Receipt and Disposal of

Criminal Tax Matters

Prosecution Cases Received

From Criminal Investigation

Total Opened 1,978

Total Closed 2,813 ,

Counsel Declined 173

Department of Juslice Declined 398

U .S . Attorney Declined 380

Prosecutions Completed 1,86

2

Opinions

Pending Beginning

Total Requested

47

119

Total Rendered 10

5

Pending End 61 :
72 Lotogation 73

General

Legal

Services

To improve the quality of legal services provided General Legal

by the IRS, the Criminal Tax Division increased Cases Receive d

the degree of attorney specialization in criminal

lax matters and developed procedures for earlier involvement of the division in the investigation

of criminal tax cases so that legal impediments

to potential prosecution can be identified at the

earliest possible stage, and took steps to speed

up the review of prosecution referrals, which resulted in the reduction of overage cases from

292 at September 30, 1980, to 64 at September

30, 1981 .

The Criminal Tax Division during the next year

will continue to work on the problems of increasing its efficiency in processing criminal tax

cases, obtaining access to grand jury material

for civil purposes, and determining how to respond to the illegal tax protester movement and

abusive tax shelter promotions .

The General Legal Services Division handles

nontax legal matters . Litigation in personnel

areas and time spent defending damage suits

brought against employees individually increased substantially . The division represented

the IRS in labor cases, counseled management

teams negotiating national tabor agreements, assisted IRS employees and officials sued for

damages in actions taken in the performance of

official duties, represented IRS officials in investigations conducted by the Office of Special

Counsel of the Merit Systems Protection Board,

represented the IRS in disciplinary actions

brought against tax practitioners, and reviewed

the financial disclosure statements of IRS and

Chief Counsel officials filed under the Ethics in

Government Act of 1978 .

The General Legal Services Division also advises the IRS in matters involving Government

contracts, forfeitures, and other matters not directly involving Federal taxes. The division, for

instance, represented the IRS in contract disputes and in bid protests and issued binding interpretations of the employee rules of conduct,

The Director of the General Legal Services Division is the Designated Agency Official for the

IRS and Chief Counsel under the Ethics in Governmeni Act of 1978 . For the 1981 fiscal year,

the division tried 31 cases involving 496 hours of

trial time

1977 1978 1979 1980 1981

Introduction

Disclosure

Litigation

Both the National Office and the field offices are

actively involved in litigation . Disclosure litigation

activities are centralized in the National Office .

General litigation and tax litigation work are handled in the field offices subject to the overall direction of the National Office .

Providing legal advice to the IRS on issues arising under the Freedom of Information Act (FOIA),

the Privacy Act of 1974, and the disclosure sections of the Internal Revenue Code accounts for

a substantial portion of the work performed by

the Disclosure Litigation Division . As part of its

advisory function, the division assists the Department of Justice in litigation arising under these

acts by establishing the factual record, preparing legal defenses, and recommending settlement of suits or appeal of adverse decisions .

A number of significant issues were argued or

decided during the 1981 fiscal year.

* The Circuit Court of Appeals for the District

of Columbia ruled, in Taxation with Representation Fund v. IRS, that General Counsel Memoranda, Actions on Decision, and

.

Technical Memoranda were not exempt from disclosure under subsection (b)(5) of FOIA .

0 In Ferris v. IRS, the District Court of the District of Columbia is considering whether the National Treasury Employees Union can gain access to the Performance Expectations of Senior

Executive Service Employees, which the IRS argues are protected by FOIA subsections (b)(2)

and (b)(6) which exclude from disclosure information relating to internal personnel practices

and which would result in an invasion of a person's privacy .

0 In Williamette Industries, Inc. v. U.S., the

U .S. District Court in Oregon ordered disclosure

of volumes of return information pertaining to the

ti. mber industry, with the names of taxpayers and

the volume of timber sales deleted, a misconstruction of the,statutory provisions protecting

return information which could have an adverse

impact on the IRS .

0 In Long v. Bureau of Economic Analysis, the

IRS obtained stays of orders entered by the

Ninth Circuit in a FOIA case seeking source data

from the Taxpayer Compliance Measurement

Program ; Congress, meanwhile, amended 26

U.S .C . § 6103(b)(2) to prevent the release of this

data because it forms the basis for the selection

standards for the audit of tax returns .

In addition, the Disclosure Litigation Division prepared advisory opinions in response to requests

from the IRS and other governmental functions

on the availability and uses which could be

made of tax information . For instance, the division provided advice to Congressional committees as to the availability of tax information on

nominees for Federal district court judges and

Presidential appointees . The division also hanReceipt and Disposal of Disclosure Litigation Cases

Pending

Types of Cases 10/11/80

Pending'

Received Disposed 9/30/8 1

Disclosure Opinions . 106

Disclosure Litigation s

Disclosure Coordination s

Discovery Opinion s

FOIA Opinions

11

1

1

7

FOIA Appeals 30 3

FOIA and Miscellaneou s

Litigation 11 0

FOIA Requests

Privacy Act Opinion s

Privacy Act Litigation

Privacy Act Requests

2 7

9

14

2

Privacy Act Appeal s

Division Totals 591

237 278 65

13 16 8

13 13 1,

11 10

43 47 3

532 508 327

70 . 71 109

280 235 72

28 28

14

9

1 7

6 8

1,247 1,225 613
74

General

Litigation

died requests made to National Office employees for testimony and production of IRS records

in connection with proceedings before courts,

administrative agencies, and other authorities .

The General Litigation Division advises the IRS

in matters relating to collection and assessment

procedures and assists the Department of Justice in suits to collect taxes, suits to recover erroneous refunds, bankruptcy proceedings and other insolvencies, civil enforcement of summonses, and injunctive and declaratory judgment actions .

During the 1981 fiscal year the General Litigation

Division has handled several issues of special

importance to the IRS .

* While a Federal district court has held that

Utah cannot escheat undelivered tax refund s

owed residents of the state, similar cases in other states are still pending, and if the issue were

resolved in favor of the states, unknown sums of

money for tax years all the way back to 1916

One of the steps the General Litigation bivision

has taken to increase its efficiency in, and the

quality of, case handling is a movement toward

greater specialization among attorneys in the regional offices .

General Litigation Cases Received

Types of Cases-Regions : 1980 1981

Bankruptcy Act

Proceedings 3,211 3,850

Miscellaneous

Insolvencies 80 96

I Decedents' Estates 339 314 ~

Suits to Collect Taxes 754 727

28 U .S .C . § 24 10 :

Interpleaders 352 242

Others 691 31 '. -

might have to be refunded . Injunctions 150 203

e In Stonecipher v. Bray, the Ninth Circuit refused to giant an injunction to an employee whoDisclosure and Testimony 505 501

Summons Cases 7,757 10,329 . sought to prohibit his employer from following

IRS instructions regarding the proper number o f

exemptions he should take and upheld regulations requiring the employer to refer certain

questionable W-4's to the IRS and granting authority to the IRS to declare those withholding

certificates not in compliance with the internal

revenue laws invalid .

e The IRS is testing in litigation the right of

bankruptcy trustees to recover property seized

Erroneous Refund Suits 19 27

Miscellaneous

Court Cases 1,857 1,760

Advisory Opinions 5,120 4,97 6

Tax Return Preparers :

Advisory Opinions 13 42

Court Cases 12 2 5

by the IRS prior to bankruptcy but not sold, and Total All Regions 20,860 23,403 1

the IRS is dealing with problems arising from th e

automatic stay which prevents creditors of taxpayers from bringing or continuing suits against

the taxpayer, such as the problem of whether

the stay pi events the assessment of undisputed

liabilities and whether cases brought in the Tax

Court before the bankruptcy must be frozen because the IRS cannot answer .

e Two appellate courts upheld the use of IRS

summonses to gather information for an audit

under the Taxpayer Compliance Measurement

Program.

National Office:

Appeal s

Advisory

Other Centralized Cases *

Total National Office

1980 1981 -

33 5

360

1 4

709

25 6

339 ,

15 '

610 -

Total All Regions &

National Office 21,569 24,01 3

' includes actions for injunctions and/or declaratory

relief.

Receipt and Disposal of General Litigation Cases

Statu s

Pending Oct . 1, 198 0

Received during year

Disposed of

Pending Sept . 30, 1981

Court Non-Court Total

12,509 1,766 14,27 5

18,155 5,858 24,01 3

16,398 5,942 22,340

14,266 1,682 15,948

I

Tax Litigation The Tax Litigation Division determines and coordinates the legal position of the IRS in order to

assure consistency in all cases litigated in the

United States Tax Court and all cases for refund

of taxes and certain suits for declaratory judgment instituted by taxpayers in the United States

district courts and the Court of Claims . It the IRS

loses a case, the division determines, and advises the IRS with respect to Tax Court cases,

whether to acquiesce or nonacquiesce in the decision and, with respect to other adversely decided cases, advises the Department of Justice

whether or not to appeal .

During the 1981 fiscal year, a number of significam cases were decided .

0 In Rowan Companies, Inc. v. United States,

the Supreme Court ruled against the IRS, holding that Congress intended the definition of

"wages'' to be interpreted in the same manner

for FICA and FUTA withholding as for income tax

withholding, and, therefore, when meals and

lodging provided by the employer are excluded

from income tax withholding, they are also excluded from FICA and FUTA withholding.

0 In United States v. Darusmont, the Supreme

Court held that the application of an income tax

statute to the entire calendar year in which the

statute was enacted did not per se violate the

Due Process Clause of the Fifth Amendment .

* The Supreme Court ruled for the IRS in

HCSC-Laundiy v. United States, holding that

hospital-shared service organizations cannot

quality for exempt status under subsection

501(c)(3), but must quality, if at all, under subsection 501(e) which governs cooperative hospital service organizations .

e The Supreme Court ruled for the Government in Commissioner v. Portland Cement Co. of

Utah, holding that for purposes of computing -

gross income from mining by the proportionate

profits method which, in turn, governs a taxpayer's depletion deduction, the first marketable

product is finished cement, whether sold in bulk

or bags, and that the costs of bags, bagging,

storing, shipping, and selling should be included

in the proportionate profits computation as nonmining costs .

* The Supreme Court ruled against the Government in United States v. Swank, holding that

a provision in a coal mining lease permitting termination by either party on 30-days notice did

not preclude the lessees from having an "economic interest" in the coal in place which would

entitle them to a depletion allowance under sections 611 and 613 .

& In Diedrich v. Commissioner, the Eighth Circuit ruled for the IRS, holding in direct conflict to

75

previous net-gift holdings in the Fourth, Fifth,

and Sixth Circuits, that a donor realized income

on the gift of properly to his children, who

agreed to pay the donor's gift tax liability, to the

extent of the excess of the donor's tax liability

over his adjusted basis in the properly transferred, an issue involving approximately 20

pending cases and between 4 and 5 million dollars .

1977 1978 1979 1980 1981
76

In the Corning year, the Tax Litigation Division

expects to be involved in a number of important

areas .

9 If theTax Court decides in the Smithlacobson case, the first litigation involving commodity

straddles, to disallow certain losses arising from

butterfly straddles, this should create settlement

pressure on other pending cases .

0 If the Fifth Circuit, after a rehearing, does not

reverse Tufts, which held that the amount realized is the fair market value rather than the

amount of the liability where a nonrecourse note

encumbering real property is in excess of the

fair market value of the property when the property is disposed of, a petition for certiorari may

have to be filed because the holding is in direct

conflict with the Third Circuit case of Miller v.

Commissioner and inconsistent with recently

promulgated Treasury Regulation § 1 . 1001-2(b) .

Refund Litigation Cases Received

Ing if the defendant has already lost the issue in

another suit.

a The division will participate in the appeal of

the Klemp case where the Tax Court, following

the Tenth Circuit, held that the IRS had only

three years after amended returns were filed to

issue notices of deficiency rather than six years

after the original returns which were fraudulent

were filed .

a The division expects to be involved in the

administrative problems arising from the adverse

Supreme Court decision in Rowan, with more

than 26,000 protective claims suits pending in

the Service Centers .

* The division expects to be increasingly involved in abusive tax shelter litigation as increasing numbers of docketed cases come to

trial.

I

I

7 7

Tax in Litigation-Tax Court Cases

(In thousands of dollars )

Status

Pending

10/01/8 0

R-irved

Dtsposed3

Recovery Rate

Pending

09/30/81

All Tax Court CasW Small Tax Cases

Taxes and Penalties overpayments TOXU and Overpayments

Penalties

Number -

Claimed maned r of Differ

Number

,.

-

,,P~n

. Claimed Deter. Caesar Dlapu

tln

. mirard

. DeferIles . fed mined

34,103 $5 .010.320 $286.780 7,030 $10 .081 $35

29.512 1,903 .273 11.317 10.486 ~ 15 .648 140

18,166 703 .351 $237,486 17,408 S8 .680 7.928 10,568 $5 .215 106 $63

33.8% 49 .9% 49.3%

45,449 6,210,242 280,689 9,588 15,161 69

59 .4 %

1 Does not include an inventory of nondeficiency

cases consisling of 85 cases pending 10/ 1 /80,

42 receipts, 44 disposals, and 83 cases pending

09/30/81 .

2 Includes both small tax cases and other .

~ Disposals include cases tried, settled, and dis .

missed . Some of the determined amounts are for

cases which were subsequently appealed .

Tax in Litigation-Refund Suits'

(In thousands of dollars )

1977 1978 1979 1980 1981

9 The division will participate in the appeal to

the Second Circuit of the Union Carbide case

where the Tax Court held that collateral estoppel

can apply to questions of law as well as fact . an

adverse holding of major concern because the

IRS is the defendant in all refund tax suits and

this broadens the doctrine of offensive use of

collateral estoppel which permits persons suing

to collaterally estop the defendant from defendStatus

4Amount determined expressed as percentage of

amount asserted or claimed, These amounts do not

include proposed assessments which are agreed to

by the taxpayer at District or Appeals conferences.

In the case of a claimed overpayment the recovery

rates shown above represent the portion of the

amount in dispute which was refunded to the taxpayer.

District Courts Court Of Claims Total

Number Amount Amount Number Amount Amount Number Amount Amount

of In In of In In of In In

Cases Disput&3 Suit- Casen; Dispute, suir Cases Dispute- suit "

Pending 10/01/80 2.580 S4?8 .021

Received 848 139 .780

D,sp-d~ 751 71 .796

Amount in Suiti $63 .682

Amount Not

Refunded

% Not Refunded

Pending 09/30/81 2,677 546.005

41 .703

65 .5%

,

Cases in courts of appeals and the Supreme Court

are included under the cotumns representing the

court of origin ,

2 Disposals include cases tried, settled, and dis~

missed .

3Amount in dispute includes claims for refund of

749 $700,760 3,329 $1 .178 .781

223 47,957 1,071 187,737

135 99 .294 886 171 .080

$97.251 S160.93 3

837 6.49,433

55,385 97,088

57 .0%

3,514 1,195,438

taxes, penalties and interest, and counterclaim

amounts.

4 Amount of taxes, penalies, and assessed interest

sought as a refund .

sThat portion of the amount sought as a refund,

which was not refunded to the taxpayer .
78 Technical 79

Trial Court Case Record

(Opinions Rendered-Refund Litigation and Tax Court Cases )

Action

Decided in favor

of Government

Decided in favor

.1 Taxpayer

Tax Courtl i

Court of District Senall Tax

Courts

Decided partially I.,

th e

Taxpayer and panially -Number 3 1 27 24 215 338 246 313 461 651

for the Government -Percent 6.0% 2 .8% 11 .8% 9~5% 37.1% 33 .9% 38,0% 38.1% 37 .6% 35.8%

Total Opintons 50 36

1980 19812 - 1980 19811 19M 1981' 19M 198" 1980 too'

640 948

Number 23 22 150 145 310 531 330 417

-Percent 460% 61 .1% 66 .8% 57.3% 53 .4% 53.3% 51 .0% 50 .8% 52.2% 52,1%

-Number 24 13 51 84 55 128 71 91 126 219

.Percent 48 .0% 36.1% 22A% 33,2% 9 .5 % 12.8% 11,0% 11 .1% 10+3% 121 %

1 Related cases are reflected as one opinion .

236 opinions in Court of Claims involving 37 cases.

3253 opinions in district courts involving 291 cases .

4997 Tax Court opinions involving 1 .055 small tax

cases .

226

Appellate Court Case Record

(Decisions-Refund Litigation and Tax Court Cases )

cour t

Courts of Appeals

originally tried in Tax Court -

District Courts

Supreme Court

Cases Ofir Total

253 580 997 647 821 1,227 1 .8 18 1

s 82 1 Tax Court opinions involving 1, 117 cases other than small Tax Court cases .

sOn cases for which decisions vi~ere entered during

the fiscal year .

For the Atal the

GOV.RMNnt GOVWFUD@nt

Partly for

saw Partl y

Allaililixt the

00~emnwn

Total NO .

269 212

205' 171

601 39

% No. % No.

I

%

78 .8 47 17.5 10 3.7

83 .4 27 13.2 7 3A

65 .0 18 30.0 3 5.0 .

4 2 50.0 2 50 .0

I Of the cases originally tried in Tax Court, the

courts of appeals rendered 205 opinions in 271

dockets, including 227 dockets for the Government,

36 dockets against the Government, and 8 dockets

partially for the Government.

~ Of the cases originally tried in district courts, the

courts of appeals rendered 60 opinions in 64

cases, including 42 cases for the Government, 18

against the Government, and 4 partially for the Government .

Introduction

Employee

Plans an d

Exempt

Organizations

The three technical divisions of the Office of

Chief Counsel are located in the National Office .

These divisions are responsible for the Office's

legal interpretation of the present tax laws and

for policy determinations which may shape future tax laws .

The Employee Plans and Exempt Organizations

Division spent a substantial amount of its time

during the 1981 fiscal year developing regulations on issues relating to employee plans and

exempt organizations ,

0 Final regulations on qualification requirements for defined benefit "Keogh" plans covering self-employed individuals and ''subchapter

S" corporations applied the benefit limitations to

variable annuities and insured plans.

a Final regulations on pension plan funding

methods acceptable under ERISA addressed

such technical questions as the situations in

which benefit changes can be anticipated for

funding purposes and limited certain variations

of the unit credit funding method ..

0 Final regulations on anti-discrimination requirements for self-insured medical reimbursement plans dealt with the definition of a selfinsured plan, the impact of health maintenance

organizations on eligibility requirements, and the

scope of the statutory exception for medical

diagnostic procedures.

In addition, the Employee Plans and Exempt Organizations Division assisted in the preparation

and review of letter rulings to taxpayers, technical advice to IRS personnel, revenue rulings and

revenue procedures, and certain tax forms, instructions, and publications issued by the IRS on

matters relating to exempt plans and exempt organizations . The division provided legal assistance in determining litigating positions and in

coordinating these positions with the ruling positions of the IRS on employee plans and exempt

organizations . The division also assisted Treasury in the development of internal revenue legislation on employee plans and exempt organizations.

The Employee Plans and Exempt Organizations

Division expects to work on a number of significant regulations during the coming year.

a Proposed regulations on the new statutory

requirement that employees of an affiliated service group be treated as employed by a single

employer for purposes of the employee benefit

plan qualification requirements may focus on

such issues as the definition of "service organization" and the effect of the new requirements

on employers with existing plans.

0 Proposed regulations amending existing

regulations limiting benefits that a retirement

plan may provide to the 25 most highly compensated employees in the event of early termination of the plan may adjust for inflation the benefit limitations which have not been changed

since the 1940's .

0 Proposed rules on deductions for certain

foreign deferred compensation plans may address such issues as the extent to which future

salaries may be projected in determining employer contribution obligations and whether the

new statutory provisions were intended to apply

to funded plans of subsidiaries which do not sat .

isfy the normal conditions for deduction under

prior law.

Employee Plans and

Exempt Organizations

Division Cases Receive d

Type of Case

Revenue Rulings 28

Letter Rulings 3 6

Technical Advice 1 9

Other Advice 3 1

Legislation 3

Regulations 24

Miscellaneous 20

Total 161
011

Interpretative During the 1981 fiscal year, a substantial portion

of the work of the Interpretative Division involved

the providing of legal advice to the IRS in regard

to substantive and procedural tax law, other than

cases involving employee plans, exempt organizations, and certain general litigation and tax

return-preparer matters. A large number of revenue rulings, revenue procedures, private letter

rulings, and technical advice projects were considered during the year, especially in connection

with the Service's efforts to deal with tax abuse

devices and questionable tax shelter schemes .

e One project was Rev. Rul . 80-274, involving

the proper tax treatment of deferred variable annuity contracts and so-called wrap-around annuities, which held that interest earned on accounts

in a federal savings and loan association which

the insurer acquired with single premium payments was included in the gross income of the

depositors in the association who purchased retirement annuity contracts from the life insurance

company.

e Another project was Rev . Rul . 81-160, revising Rev . Rul . 56-1.36, which held that loan

commitment fees incurred under a bond sale

agreement, which made funds for construction

available in stated amounts over a specified period, had to be capitalized and amortized over

the term of the loan .

* With respect to Rowan Companies, Inc . v.

United States, which held that meals and lodging

furnished to employees for the convenience o f

Interpretative Division Cases Receive d

Type of Case 1977

Revenue Rulings 399

Letter Rulings 122

Technical Advice 80

Other Advice 189

197 8

385

98

60

175

the employer are not wages for FICA ind FUTA

purpo~es, the division not only contributed to the

development of the IRS position but dealt with

many of the technical and administrative ramifications of the final decision .

e The division considered whether the IRS

should follow the decision of the Third Circuit in

Connelly v. United States, where the court held

that the decedent's right under an employerfunded noncontributory group life insurance policy to select optional settlement modes in conjunction with the employer and insurer was not

an incident of ownership within the meaning of

section 2042 of the Code, and announced in

Rev . Rul . 81-128 that the Service will not follow

the Connelly decision except in cases arising in

the Third Circuit .

The Interpretative Division also participated in

the drafting of proposed legislative amendments

affecting the continuity of interest requirements

in corporate reorganizations, assisted in the

IRS's program to deal with tax protestors, and

provided legal assistance on numerous returnsprocessing and tax-compliance problems involving, among other issues, the Federal excise tax

on insurance policies issued by foreign insurers

and enforcement of the record-keeping requirements of the Internal Revenue Code . The division continues to provide legal assistance to the

IRS and other divisions in Chief Counsel in establishing litigating positions and ensuring that

Counsel's litigating posture is consistent with the

ruling position of the IRS .

1979 1980 1981

302 255 230

32 77 35

37 59 55

141 190 168

Total 790 718 512 581 411318

Legislation The development of regulations comprises the

and bulk of the work performed by the Legislation

and Regulations Division . During the 1981 fiscal

Regulations year, final and proposed regulations were published which addressed a number of complex issues facing the IRS .

0 Regulations on burned-out shelters clarified

the tax consequences of disposing of tax shelter

property while debt on the property is still outstanding .

0 Regulations required employers to submit to

the IRS withholding exemption certificates which

claim either complete exemption from withholding or ten or more withholding allowances and to

follow IRS instructions with respect to withholding on the employees filing these certificates.

* Regulations defined "grassroots lobbying"

as communications which express a view on a

legislative matter, regardless of whether a specific legislative proposal is identified . and which

are distributed in a manner designed to reach

and influence the general public .

0 Regulations identified factors which distinguish debt interests from equity interests in a

corporation, such as the existence of a "definitely ascertainable" interest rate on amounts deposited with the corporation and the disproportonality of debt and equity holdings in the corporation .

* Regulations accommodated withholding and

other administrative rules under the Crude Oil

Windfall Profit Tax Act better to industry practices and explained such complex rules in the

act as the "net income limitation .' '

0 Regulations established more realistic I m'

puted interest rates when the rate stated by parties falls outside a specified range .

0 Regulations interpreted the newly enacted

installment sales scheme and resolved many

questions not addressed in former regulations

on installment sales .

0 Regulations relating to the foreign tax credit

tackled the problem of distinguishing taxes,

which should be creditable, from other payments, such as royalties, which are merely deductible .

Other major regulations projects during the past

year focused on the energy investment credit,

mortgage subsidy bonds, and generationskipping taxes .

In addition to developing regulations, the Legislation and Regulations Division regularly reviews

proposed revenue rulings and drafts of forms

and publications to assess whether they are

consistent with legislation and final, proposed,

and pending regulations . In reviewing forms and

publications it is often necessary to make a

practical accommodation between the taxpayer's need for a clear and brief statement and the

IRS's concern that the statement be technically

precise .

Other activities of the division during the year included participation in the development and

drafting of proposals which eventually became

the Economic Recovery Tax Act of 1981 and

participation in negotiating and drafting tax trea .

ties with foreign governments .

Developing regulations Linder the Economic Recovery Tax Act of 1981 will dominate the work of

the Legislation and Regulations Division in the

coming year. Some of the portions of the act

which will require detailed attention are the provisions which set forth the accelerated costrecovery system, the tax consequences for offsetting positions and regulated futures contracts,

and the credit for research and experimentation

expenditures. The division will also continue to

work on major on-going projects, such as the

proposal for consolidated administrative and judicial proceedings for partnerships .

Receipt and Disposal of Legislation and Regulations Division Cases

Pending

Type of Can 10/111/80

Legislation 58

Regulations 325

Miscellaneous 75

Total 458

Pending

Received Disposed 9/30/8 1

51 63 4 6

161 76 41 0

136 138 73

348 277 529
L.'h Regional Counse l

The Regional Counsel are the principal legal advisors to the Regional Commissioners and Assistant Regional Commissioners, Regional Directors (Appeals), Regional Inspectors, Directors of

Service Centers, the District Directors of the IRS,

and, in Washington,D .C ., the Director of the Office of International Operations .

The Regional Counsel represent the IRS in

cases for purposes of settlement and trial before

the Tax Court and prepare pleadings, stipulations, and other documents necessary for trial .

They recommend to the Chief Counsel action

when adverse Tax Court decisions are handed

down, approve or disapprove the settlement of

cases docketed in the Tax Court, concur in or

disapprove recommendations by the IRS to eliminate the ad valorem fraud penalties in cases not

docketed in the Tax Court, and review, prior to

issuance, certain statutory notices of deficiency

proposed by Appeals and certain notices proposed by the District Directors .

The Regional Counsel perform legal services for

the IRS in connection with criminal cases. They

review recommendations of prosecution and, if

prosecution is warranted, prepare and refer the

tax prosecution cases (other than alcohol, tobacco, and firearms) to the Department of Justice . When they do not recommend prosecution,

they prepare memoranda which set forth the

reasons against prosecution . If IRS field officials

do not agree that prosecution is unwarranted,

they can ask the Deputy Chief Counsel (General)

to decide the question. If the Criminal Investigation Division requests advice or United States Attorneys request aid in criminal tax proceedings

in the United States district courts and courts of

appeal, the Regional Counsel provide assislance. The District Counsel, under the supervision of Regional Counsel, turnish legal guidance

to IRS officers and employees in the District Directors' offices . For instance, they advise the

IRS on legal matters involving the collection of

taxes and disclosure of tax information ; they recommend actions to be taken in litigation involving bankruptcy, receiverships, and insolvencies,

tax liens, levies, real and personal property law,

and commercial law; and they provide legal

guidance in such matters as the civil enforcement of summons and the enforcement of stalutes relating to tax return preparers .

The Regional Counsel advise the Regional Commissioners, Service Center Directors, District Directors, and their staffs regarding tax matters,

labor-management relations, Government procurement, the use of appropriated funds, governmental or individual liability arising out of actions which were taken in performance of official

duties, forfeiture matters, and other types of legal issues not directly related to Federal tax law,

such as the civil penalty aspects of certain unauthorized disclosures of tax information by employees . They also represent management officials in formal hearings involving adverse actions, unfair labor practice complaints, discrimination complaints, arbitration of the interpretation or application of the terms of a collective

bargaining agreement, representation proceedings, objections to a representation election,

agency grievances, and employee appeals . In

certain types of civil and criminal actions against

employees for acts performed in the course of

their official duties, they represent the employee

if United States Attorneys refuse to do so. They

assist Internal Security in their development of

certain criminal and administrative cases, and

represent the IRS at any interview of Service

managers in connection with an investigation

conducted by the Office of Special Counsel of

the Merit Systems Protection Board .

Regional Offices Caseload Report - All Cases

Pending

Region 10/01/80

North Atlantic 9,33

5

Mid-Atlantic7 .068

Southeast 6,764

Central 4,231

Midwest 7,257

Southwest 6,485

Western 16,204

Total 57,344

Pendin~

g

Recehred Disposed 09/30/8

1

8,536 6.871 11,000

7,404 5,732 8,74

0

7,605 6,396 7.97

3

5,368 4,810 4,789

7,321 6,387 8,19

1

5,500 4,760 7,22

5

14,604 10,594 20,22

4

561= 45,640 68,142

Appendix

Contents Chief Counsel for the Internal Revenue

Service/85

Principal Chief Counsel Officials as of

September 30,1981/86

Chief Counsel

forthe

Internal Revenue

Service

83
Chief CounseI

forthe

Internal Revenue

Service

Name

Walter H . Smith

William McMichael

Charles Chesley

Thomas J . Smith

Alphonso Hart

Robert T . Hough

George M . Thomas

Albert W . Wishard

A. B. Hayes

Fletcher Maddox

Ellis C. Johnson

A . A. Ballantine

D. M . Kelleher

Robert N . Miller

Wayne Johnson

Carl A. Mapes

Nelson T . Hartson

Alexander W . Gregg

Clarence M . Charest

E. Barrett Prettyman

Robert H . Jackson

Morrison Shafroth

John P . Wenchel

Charles Oliphant

Charles W . Davis

Daniel A . Taylor

John Potts Barnes

Nelson P . Rose

Arch M . Central

Hart H . Spiegel

Crane C . Hauser

Sheldon S . Cohen

Mitchell Rogovin

Lester R . Uret z

K . Martin Worthy

Lee H . Henkel, Jr.

Meade Whitaker

Stuart E . Seigel

N . Jerold Cohen

Kenneth W . Gideon

Date

1866

1 871

1871

1888

1890

1 B93

1897

1901

19133

1908

19 1 3

19 1 8

1919

1919

1920

1920

1923

1925

1927

1933

1934

1936

1937

1947

1952

1953

1955

1957

1958

1959

1961

1964

1965

1966

1969

1972

1973

1977

1979

1981

RM

In addition, the following served as Acting Chief

Counsel during periods of time when there was

no Chief Counsel holding the office . John W.

Burrus, from March 2, 1936 to November 30 ,

1 936 ; Mason B . Leming, from December 6,

1951 to May 15, 1952 ; Kenneth W. Gemmill,

from June 11, 1953 to November 8, 1953 ; Rudy

P. Hartzog, from December 1, 1954 to May 8,

1955, from January 20, 1961 to August 16,

1961 and from September 1, 1963 to January 5,

1964 ; Herman T. Rating, from January 19, 1957

to March 13, 1957 and from August 31, 1959 to

September 20, 1959 ; Lester R . Uretz, from April

1, 1966 to April 11, 1966; Richard M . Hahn,

from January 20, 1969 to June 25, 1969 : Lee H .

Henkel, Jr., from January 16, 1972 to June 11,

1972 ; Lawrence B . Gibbs, from April 17, 1973,

to October 19, 1973 ; Charles L . Saunders, Jr.,

from January 20, 1977 to April 15, 1977 ; Leon

G . Wigrizer, from April 16, 1977 to June 23,

1977 ; Lester Stein, from June 1, 1979 to November 16, 1979 ; Jerome D . Sebastian, from

January 21, 1981 to February 2, 1981 and from

March 30, 1981 to August 14, 1981 ; and Emory

L. Langdon, from February 3, 1981 to March 29,

1981 .

Note-From 1866 to 1926, the Chief La~ Officer for

the Internal Revenue Service was known as the Solicitor. For the next eight years, 1926 to 1934, he had the

title of General Counsel for the Bureau of Internal Revenue. Since 1934, he has operated under the title of

Chief Counsel .
Appenai

x

National Chief Counsel

Office Kenneth W . Gideo

n

Assistant to the Chief Counsel

Lester Stein

Special Assistant to the Chief Counsel B . John Williams, Jr,

Deputy Chief Counsel (General)

James J, Keightley

Deputy Chief Counsel (Litigation)

Joel Gerber

Deputy Chief Counsel (Technical)

JeromeD . Sebastian

Assistant Deputy Chief Counsel (Litigation)

Stephen M . Miller

Technical Advisors to the Chief Counsel

Peter K. Scott

Daniel F . Folzenloge

n

Staff Assistant to the Chief Counsel

Claudine Ausness

Technical Assistant to Deputy Chief

Counsel (Litigation)

KendallC . Jones

Principal

Officials

as of

September 30,

1981

Administrative Services Division

Director

Joseph H . Hairston

Assistant Director

Bernard Kamins

Technical Assistant to the Director

WilliamA . Nea l

Staff Assistant to the Director

RaymondJ . Schuman

Attorney

BarbaraA . Foster

Fiscal and Personnel Branch--Chief

EdwardE . Pierce

Library--Chief

Anne B. Scheer

Office Services Branch-Chief

NormanS . Coram, Jr .

Planning, Analysis, and Operations BranchChief

AllenE. Kibal

Criminal Tax Division

Director

Robert P . Ruwe

Assistant Director

Robert L . Spatz

Branch 1-Chlef

James

G . Macdonald

Branch 2--Chlef

WllliamA . Goss

Disclosure Litigation Division

Director

Peter V . Filpi

Assistant Director

John B . Cummings

Technical Assistant to the Director

JosephJ . Urban

Branch 1--Chlef

Michael B . Frosch

Branch 2-Chlef

RonaldD. Pinsky

Branch 3-Chlef

Arthur L . Lappen

Employee Plans and Exempt

Organizations Divisio

n

Director

James F . Malloy

Assistant Director

Jonathan P . Marget

Branch I-Chief

RichardJ . Wickersham

Branch 2-Chlef

MichaelA. Thrasher

Branch 3--Chlef

JamesJ . McGover

n

General Legal Services Divisio

n

Director

ThurmondE . Shaw

Assistant Director

(Vacant)

Assistant to the Director

MichaelD . Goldman

Technical Assistants to the Director

William A, Hicks

(Vacant)

Branch 1--Chlef

RichardJ . Mihelcic

Branch`2-Chlef

William F . Long, Jr .

Branch 3--Chlef

KennethN . Holland

General Litigation Division

Director

BenjaminC . Sanchez

Assistant Director

WilliamA. Sims

Assistant to the Director

Michael R . Amer

Technical Assistant to the Director

Michael F. Patton

Branch I-Chief

RonaldE. Friedman

Branch 2--Chlef

(Vacant)

Branch 3-Chlef

Christopher L . Neal

Interpretative Division

Director

George H, Jelly

Assistant Directors

DonaldJ . Drees, Jr.

SigmundJ . Liberman

Executive Assistant to Director

Emil0 . Muhs, Jr .

Technical Assistants to the Director

Jeanne L, Dobres

Bruce Z . Segal

(Vacant)

Branch 1-Chlef

NealE. Sheldon

Branch 2-Chlef

DonaldE . Osteen

Branch 3-Chlef

Sarah W. Garrett

Branch 4--Chief

Alan R . Fraser

Branch 5--Chlef

(Vacant)

Branch 6-Chlef

Richard B . Treanor

Legislation and

Regulations Division

Director

DavidE. Dickinson

Assistant Director

(Vacant)

Executive Assistant to the Director

RobertA . Bley

Technical Assistants to the Director

PaulA . Francis

CharlesC . Saverude

Branch 1--Chlef

John B . Bromell

Branch 2--Chlef

Marcus B . Blumkin

Branch 3-Chlef

John M . Fischer

Branch 4-Chlef

LarryE . Smith

Branch S-Chlef

Jason R. Felton

Branch 6-Chlef

John M . Coulter, Jr .

87
8

9

Regional

Counsel

Offices

Tax Litigation Division

Director

John H . Menzel

Assistant Director

Vacant

Technical Assistants to the Director

Barbara Bird

Sommers T. Brown

Thomas M . Cryan

GeorgeD. Dulaney

Richard P. Milloy

Charles W . Rumph

Branch 1-Chlef

Dan . H . Lee, III

Branch 2-Chlef

AlfredC . Bishop, Jr.

Branch 3-Chlef

George M . Sellinger

Branch 4-Chlef

HenryG . Salamy

Central Region

Cincinnati O"Ice

Regional Counsel

VernonJ . Owens

Deputy Regional Counsel (Criminal Tax)

Gerald W. Fuller

Deputy Regional Counsel (General

Litigation)

(Vacant)

Deputy Regional Counsel (Tax Litigation)

RobertA. Roberts

Assistant Regional Counsel

(General Legal Services)

George T . Bell

Special Trial Attorneys

RichardE . Trogolo

Joel V . Williamson

Cincinnati Office

Group 11-01strict Counsel

ClarenceE. Barnes, Jr .

Group 2-Assistant District Counsel

ConleyG . Wilkerson

Cleveland Office

Group 1-District Counsel

BuckleyD. Sowards

Group 2-Assistant District Counsel

JackE. Prestrud

Detroit Office

Group 1-Dlstrict Counsel

CharlesS . Stroad

Group 2-Assistant District Counsel

Peter M . Ritteman

Group 3-Assistant District Counsel

Deborah S, Hack

Indianapolis Office

District Counsel

RossE . Springer

Louisville Office

District Counsel

FerdinandJ. Lotz, III

Mid-Atiantic Region

Philadelphia Office

Regional Counsel

DavidE . Gaston

Deputy Regional Counsel (Criminal Tax)

RichardA. Francis, Jr .

Deputy Regional Counsel (General

Litigation)

John

G. Kissan

e

Deputy Regional Counsel (Tax Litigation)

ChristopherJ . Ray

Assistant Regional Counsel

(General Legal Services)

DavidJ . Markman

Baltimore Office

District Counsel

HerbertA. Seidman I

Newark Office

Group I-District Counsel

Edward H . Hance

Group 2-Assistant District Counsel

GeraldJ . O'Toole

Group 3-Assistant District Counsel

Matthew Magnone

Special Trial Attorney

Robert B . Marino

Office of International Operations,

Washington, D.C.-Washington Offic

e

District Counsel

Marlene Gross

Philadelphia Office

Group 1-District Counsel

Charles F . T. Carrol l

Group 2-Assistant District Counsel

MelvinE . Lef1kowitz

Group 3-Assistant District Counsel

.Joseph M . Abele

Group 4-Assistant District Counsel

PaulJ . Sude

Pittsburgh Office

District Counsel

Donald W . Howser

Richmond Office

District Counsel

MarionB . Morton

Washington Office

Group 1-District Counsel

ThomasC . Morrison

Group 2-Assistant District Counsel

ThomasJ . O'Rourke

Special Trial Attorney

James F . Kearney

Midwest Region

Chicago Office

Regional Counsel

DennisJ . Fox

Deputy Regional Counsel (Criminal Tax)

Harold L . Cook

Deputy Regional Counsel (General

Litigation)

James H . Martin

Deputy Regional Counsel (Tax Litigation)

Charles B. Wolfe, Jr .

Assistant Regional Counsel (General Legal

Services)

(Vacant)

Special Trial Attorneys

James F . Kidd

Seymour 1, Sherman

Chicago Office

Group I-District Counsel

DenisJ . Conlon

Group 2-Assistant District Counsel

James F. Hanley, Jr.

Group 3-Assistant District Counsel

(Vacant)

Group 4-Assistant District Counsel

CarletonE. Knechtel

Group 5-Assistant District Counsel

HarmonB. Dow

Des Moines Office

District Counsel

R, Burns Mossman

Kansas City Office

District Counsel

James T . Finlen, Jr.

Milwaukee Office

Group 1 -District Counsel

NelsonE. Shafer

Group 2-Assistant District Counsel W. John Howard, Jr .
90

Omaha Office

District Counsel

Ronald M . Fryk1berg

Springfield Office

District Counsel

Jeff P . Ehrlich

St. Louis Office

District Counsel

WilliamJ . McNamara

St. Paul Office

Group I-District Counsel

Robert F . Cunningham

Group 2-Assistant District Counsel

Gerald W . Leland

North-Atlantic Region

Now York City Office

Regional Counsel

Agatha L . Vorsanger

Deputy Regional Counsel (Criminal Tax)

Robert Kraft

Deputy Regional Counsel (General

Litigation)

Myron Levine

Deputy Regional Counsel (Tax Litigation)

(Vacant)

Assistant Regional Counsel

(General Legal Services)

Robert F . Herman

n

Special Trial Attorney

StanleyJ . Goldberg

Albany Offic

e

District Counsel H . Stephen Kesselman

Boston Office

Group 1-District Counsel

Robert B . Dugan

Group 2-Assistant District Counsel

William T. Hayes

Group 3-Assistant District Counsel

PeterJ . Panuthos

Group 4-Assistant District Counsel

(Vacant)

Special Trial Attorney

WillardJ . Frank

Brooklyn Office

G roup I-District Counsel

Sumner L . Lipsky

G roup 2-Assistant District Counsel

-LewisJ. Abrahams

Group 3-Assistent District Counsel

Donald Schwartz

Buffalo Office

Group 1-Distriet Counsel

JohnE. White

Group 2-Assistant District Counsel

JohnD . Steele, Jr .

Hartford Office

District Counsel

Powell W . Holly, Jr .

Manhattan Office

District Counsel

Gerald Backer

Group I-Assistant District Counsel

Joseph F . Masell i

Group 2-Assistant District Counsel

Bernard Goldstein

Group 3-Assistant District Counsel

ArnoldJ . Gould

Group 4-Assistant District Counsel

JayS . Hamelburg

Group 5-Assistant District Counsel

Arthur Yellin

Special Trial Attorney

TheodoreJ. Kletnick

Southeast Region

Atlanta Office

Regional Counsel

Jack

D . Yarbrough

Deputy Regional Counsel (Criminal Tax)

Jack Morton

Deputy Regional Counsel (General

Litigation)

Dean R . Morley, II I

Deputy Regional Counsel (Tax Litigation)

Steedly Young

Assistant Regional Counsel

(General Legal Services)

HarryG . Mason

Special Trial Attorney

RobertJ. Shilliday, Jr .

Atlanta Office

Group I-District Counsel W . Preston White, Jr.

Group 2-Assistant District Counsel

Donald W . Williamson, Jr .

Birmingham Office

Group I-District Counsel

John B. Harper-

Group 2-Assistant District Counsel

WesleyJ. Lynes

Greensboro Office

Group I-District Counsel

Alan 1 . Weinber

g

Group 2-Assistant District Counsel

Stephen L . Robbin

s

Jacksonville Office

Group I-District Counsel

RoyS. Fachbeck

Group 2-Assistant District Counsel

Clarence F . Frazier, Jr .

Group 3-Assistant District Counsel

Stephen R . Takeuchi

Special Trial Attorney

Thomas R . Ascher

Miami Office

Group I-District Counsel

Glen W . Gilson, 1 1

Group 2-Assistant District Counsel

(Vacant)

Group 3-Assistant District Counsel

LawrenceG. Lilly

Nashville Office

Group 1--District Counsel

RichardJ . Neubauer

Group 2-Assistant District Counsel

Robert B . Nadler

Southwest Region

Dallas Office

Regional Counsel

William B. Riley

Deputy Regional Counsel (Criminal Tax)

Michael W. Bentley

Deputy Regional Counsel (General

Litigation)

Charles L . McReynolds, Jr .

Deputy Regional Counsel (Tax Utigation)

David L . Jordan

Assistant Regional Counsel

(General Legal Services)

GaryA . Anderson

Dallas Office

Group 1-District Counsel

KennethA . Little

Group 2-Assistant District Counsel

Harry Beckoff

Group 3-Assistant District Counsel W . Jere Blackshear

Group 4-Assistant District Counsel

Mark L. Puryear

Special Trial Attorney

Raymond L . Collins

91
Eig

Denver Office

Group I-District Counsel

GeorgeG. Youn

g

Group 2-Assistant District Coun set

JohnD. Moats

Special Trial Attorney

Marvin T . Scott

Houston Office

Group I-District Counsel

Harold Friedman

Group 2-Assistant District Counsel

DanielA. Taylor, Jr .

Group 3-Assistant District Counsel

Bernard B . Nelson

New Orleans Office

Group 1-District Counsel

George H . Becker

Group 2-Assistant District Counsel

Deborah R. Jaffe

Oklahoma City Office

Group I-District Counsel

Walter

0 . Johnson

Group 2-Assistant District Counsel

MichaelJ . O'Brien

Western Region

San Francisco Office

Regional Counsel

Emory L . Langdon

Deputy Regional Counsel (Criminal Tax) J. Richard Murphy, Jr .

Deputy Regional Counsel (General

Litigation)

FayetteG . Taylor

Deputy Regional Counsel (Tax Litigation)

Thomas F. Kelly

Assistant Regional Counsel

(General Legal Services)

RobertJ . Wilson

Los Angeles Office

District Counsel

Joseph0. Greaves

Group 1-Assistant District Counsel

Harry M . Asch

Group 2-Assistant District Counsel

Dorothy W . Westover

Group 3-Assistant District Counsel H . Lloyd Nearing, Jr.

Group 4-Assistant District Counsel

FrankE. Phillips

Group 5--Assistant District Counsel

Stephen W. Simpson

Group 6-Assistant District Counsel

PaulG. Wilson, Jr.

Special Trial Attorneys

MartinD. Cohen

John0. Kent

Phoenix Office

District Counsel

Roger Rhodes

Assistant District Counsel

DennisC . DeBerry

Portland Office

Group 1-District Counsel

Henry R. Snyder.

Group 2-Assistant District Counsel

Jan R. Pierce

Reno Office

District Counsel S . Clay Freed

Saft Lake City Office

District Counsel

RichardA. Jones

San Diego Office

District Counsel

Donald W . Wolf

San Francisco Office

District Counsel

James Booher

G roup1 -Assistant District Counsel

Vernon R . Balmes

Group 2-Assistant District Counsel

Lamont R . Olson

.Group 3-Assistant District Counsel

George L . Bevan, Jr .

Group 4-Assistant District Counsel

LeoA. McLaughlin

Group 5-Assistant District Counsel

Eugene H . Cirann i

Special Trial Attorneys

LawrenceG . Becker

JoyceE. Britt

Attorney4n-Charge, Honolulu Area Office

John T. Lyon

s

Seattle Office

Group I-District Counsel-

RichardJ. Shipley

Group 2-Assistant District Counsel

RobertE . Casey
IRS Organization Chart

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A National Computer Center (Martinsburg . WV)

+ Data Center (Detroit, MI)