1983 Annual ReportCommissioner and Chief Counsel

Internal Revenue Service

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ReferenceDo Not Remove

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Note.Statistical data used in the text and tables of thisvolume are on a fiscal year basis. unless other-wise noted. For example, data headed " 1983"pertain to the I iscal year ended Sept. 30,19M.

Graphs, charts and text figures have beenrounded and may not compute precisely com-pared to the statistical tables, which are based onunrounded figures.

'Me Commissioner's and Chief Counsel's AnnualReport is produced by the Office of Public Affairs,Room 11 12, internal Revenue Service, I I I I Constitu-

tion Ave., N.W., Washington, D.C. 20224.

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

20402.

1983 Annual ReportCommissioner and Chief CounselInternal Revenue Service

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Table ofContents

Introduction/4

Collecting the RevenueReturns Received/7Tax Receipts/7Refunds/8Earned Income Credit/8Penalties and Interest/8Presidential Election Campaign Fund/8Contributions to Reduce the Public Debt/9Child and Spousal Support Collection Program/9

Enforcing the LawExamination and Correction Results/1 IInformation Returns Program/1 IPayer Compliance/ I IUnreported Income Programs/ 1 1Tax Shelter Program/ I ITax Protesters Program/ ] 2W4 Program/ 12Fraud Program/ 12Computer Assisted Examination Program/ 1 2Large Corporations and the Industry Specialization

Program/12Windfall Profit Tax/12Research to Improve Compliance/ 13International Enforcement/ 13Industrywide Exchanges and Simultaneous

Examinations/13International Meetings/13Foreign Operations District/13Collection/13Automated Collection System/13Service Center Collection/14District Collection/14Efforts to Improve Collection/15Criminal Investigation/ 15General Enforcement Program/ 16Special Enforcement Program/16Employee Plans/ 16Exempt Organizations/ 17

Assisting the TaxpayerProblem Resolution Program/19Write. Call or Walk In/19Telephone Assistance/ 19Walk-in Service/20Disaster Assistance/20Taxpayer Education/20Informing Taxpayers/21Forms and Publications/21

Managing the SystemInternal Audit/23Internal Security/23Integrity Program/23Disclosure/23Director of Practice/24Research/24Strategic Management System/25Computer Services/25Office Automation/26Automated Financial System/26Payroll/PersonnelSystern/26Cash Management/26Productivity Improvement/26Records Management/26Master File/27Statistics of Income/27Labor Relations/27Training/27Helping Other Countrics/27

ChiefCounselChief Counsel and Appeals/29Corporation and Individual Tax/29Criminal Tax/30Disclosure Lifigation/31Employee Plans and Exempt Organizations/32)General Legal Services/32General Litigation/33Interpretative/34Legislation and Regulations/35Tax Lit igation/36Operations/38

Appendix/40

IRS Organizaton Chart/80

Internal Revenue Service Regions, Districts andService Centers; Chief Counsel Regional andDistrict Offices/inside back cover

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Inboduction In 1983 automation continued to redirect andreshape the IRS across-the-board- in tax collection,returns processing and storage and taxpayercorrespondence control. In addition to increasedefficiency, improved accuracy, rapid turnaround andpaperwork reduction are anticipated offshoots ofautomation.

The IRS personnel impact has been dramatic.Approximately 27 percent of our 84,000 employeeswere assigned to data processing operations during1983. As predicted, computer based systems makesignificant differences in processing hundreds ofmillions of transactions each year. Ouradministration of the tax system is greatly enhancedby access to better and more timely tax information.More specifically, new computer systems installedatthe IRS's 10 processing centers will make a sizeabledifference in handling the more than 170 millionreturns and documents that we expect will be filednext year.

At our master file processing center inMartinsburg, W. Va., seven older computer systemswere replaced with one state-of-the-art computerthat greatly simplifies our recordkeeping andincreases our ability to process and check tax data.Replacement of outmoded manual microfilmretrieval systems permits the processing centers toobtain taxpayer account information overnight.

This was the year that automating IRS officecollection procedures left the drawing board andwent into production. By the end of 1984, all 21automated call sites will be on-line. Preliminary dataon the first two call sites in Chicago and St. Louisconfirm that delinquent taxes can be collected morequickly with greater attention paid to priority cases.Automation promises drastic cuts in the staff timerequired to dispose of cases. The case closing cost;drop accordingly.

In 1983 tax administration officials decided totake advantage of optical scanning's twin advantages:efficiency and accuracy. This year's positive testresults of electronic processing of federal tax deposit(FTD) cards, employers'coupons for making depositsof withheld federal taxes, mean that our 10 servicecenters will scan all FrDs.

Present and future applications of opticalcharacter recognition (OCR) equipment in returnsprocessing are particularly exciting. The positiveresults of 1040EZ scanning tests conducted duringthisyear's Lax return filing season led to a decision toscan all EZs, the simplified tax form for certain singletaxpayers.

Thisyearan IRS transcriber processed on averageabout 113 EZs an hour. Tests showed that 750 EZs canbe processed during the same hour using OCRequipment, and as many as 1,500 forms could beprocessed once operators are thoroughly familiarwith the system. Scannability tests for 1099 forms andthe more complicated 1040A forms are planned for1984.

During the balance of the 80s, the process atexamining tax returns will be automated and we willexplore the almost limitless possibilities of lasertechnology for paperless storage and instantaneousretrieval of returns.

Enforcement efforts against abusive ~" sheltersreceived a much needed boost this yeardrom theinjunctive powers authorized by the 19821-Tax Equityand Fiscal Responsibility Act and our test of pre-filingnotification letters to shelter investors. The IRS wenton the offensive against shelters set up not toproduce returns on investment dollars but simply toevade legitimate tax.

This year's technological breakthroughs and newlaw enforcement tools did not interfere with concernfor the human factor, the taxpayer behind the taxreturn. The recommendations of a taxpayercorrespondence study provide considerableopportunities for the IRS to make significant changesin how it communicates with taxpayers. The reporthighlighted systemic problems that contributed tobreakdowns in correspondence turnarounds.

We are reviewing all correspondence and noticesto make certain they tell taxpayers what we need, whywe need it and when we need it. We are committed tospeaking clearly, giving specific deadlines forresponding to notices and spelling out to thetaxpayer the consequences of not responding.Recognizing the critical need to controlcorrespondence until a problem is resolved, key IRSmanagers developed the idea of an automatedcorrespondence tracking system. Louisville wassingled out as the pilot district for the automatedsystem. The test results have been positive, and thecomputerized system will be added in other districtsin 1994.

As a result of population growth, three new IRSdistricts were added in California this year: LagunaNiguel, Sacramento and San Jose. Since the newdistricts were created late in the fiscal year, statisticsfor these offices were not available for this report.

1983 also was a year that concentrated on filling inthe skeleton of earlier strategic planning discussions.Working on a strict timetable, strategic initiativeteams will draft plans covering all aspects of taxadministration in order to direct this agency throughthis decade and into the 90s. As a result of ourstrategic planning efforts, we will be an organizationwith a more clearly defined sense of purpose anddirection, ready to deal efficiently and effectively withevents of the future.

Roscoe L. Egger, Jr.Commissioner of Internal Revenue

Introduction This yew was one of continued success for the officeof Chief Counsel. As Deputy Chief Counsel and asActing Chief Counsel, I am pleased to report that lastyear's realignment of the office produced the desiredresults. The implementation of Revenue Procedure82-42, which describes the procedures for casehandling between Counsel and appeals, and thecooperative management relationship with appealsofficers and government attorneys dramaticallyincreased agreement rates in docketed Tax Courtcases from 65.2 percent for 1982 to 84.1 percent for1983.

In the area of tax shelter litigation, although over100 opinions have been rendered, the governmenthas not lost a single case involving an abusive taxshelter. In mostcases, taxpayerswho chose to litigatedid not fare as well as those who reached agreementwith the government. For a second year, our smallcase program exceeded expectations, enabling us toclose more cases under $ 10,000 than we received.

In the technical area, our realignment has madeus more able to reduce duplicative efforts incoordinating litigating and technical positions. Werefined our procedures for setting priorities fordevelopment and clearance of regulations incoordination with the Department of the Treasury.Our continuing legal education program inconjunction with New York University enjoyedanother year of quality in-house training forsignificant numbers of specialists and attorneys.

Despite our successes, significant challengescontinue to face us. Tax shelter cas.es representapproximately one-third of the total TaN Court docketand account for over $1 billion in proposeddeficiencies. With the new compliance tools of theTax Equity and Fiscal Responsibility Act of1982-particularly the injunction procedures andincreased penalties that apply to abusive taxshelters-the office of Chief Counsel will continue to

assistthe IRS as it enters a new phase in its vigorous

enforcement efforts against abusive tax shelters.

In view of our added challenges, we have setambitious goals for ourselves in terms of increasingthe number of trials, settlements and publishedrevenue rulings and regulations, while at the sametime maintaining the highest standards of legal andprofessional practice.

We are in the final stages of the computerizationofouroffices nationwide, including word processing,legal research, case tracking and managementcontrols.

With the talented and dedicated people in ChiefCounsel's office, we can look forward with confidencein our ability to accomplish our goals and meet thechallenges we face.

Joel GerberActing Chief Counsel

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Retums Received

IRS service centers in 1983 processed 171.2 millionfederal tax returns. Individual income tax returnsaccounted for 56 percent of all returns filed.Individual taxpayers filed 21.1 million Forms 1040Aand59.2million Forms 1040. This year the short Form1040EZ was available to individual taxpayers as wellas the short Form 1040A. Nearly 15 million singletaxpayers whose income was less than $50,000 andwho met certain other criteria filed the 1040EZ.

Tax Receipt.

The IRScollected $627.2 billion in 1993,adecremeof$5 billion in gross tax receipts, or 0.8 percent, from1982. The decline was the first since 1971 and was duemainly to tax reductions under the EconomicRecovery Tax Act of 1981. The reductions primarilyaffected individual and corporate income taxes andestate and gift taxes. They were offset somewhat byrevenue increases uhdei the Tax Equity and FiscalResponsibility Act of 1982 and the SurfaceTransportation Act of 1982.

Income*taxes accounted for about two-thirds of

all tax receipts. Individual income taxes of $349.6billion reflected a decreaseof$3 billion from the prioryear. Corporation income tax receipts were $61.8billion, down $4.2 billion.

Social security, sell-employment, federal

unemployment and railroad retirement taxes totaled

$173.8 billion, up $5.1 billion from 1982. The increase

reflected an increase in the social security taxable

earnings base, increases in the unemployment tax

rate and wage base and the extension of social

security hospital insurance taxes to federal

employees.

Excise taxes declined to $35.8 billion, a drop of $1

billion from last year. The decline reflected,lower

amounts from the windfall profit tax. Receipts

included amounts from increased excise taxes on

airport and airway users, highway users, cigarettes

and telephone service,

Estate and gift taxes decreased by $1.9 billion to

$6.2 billion.

1982 1983

Estate tax

Corporation

rift taxEmployment tax

Exempt organizations

Empl%- plansAlcohol, tobacco and fhearmsExcise tax

Supplemental documents'

Non-master file retums2

'Includes Forms 104OX, 112OX, 268V4868, 7004, 7005, 104 IA-and990AR720M.21ncludes Fonns 94 1 M, 941 NMI, CT-2, 949, 949A, 9908L, 6069, 1042, 1120DISC and

'Revised I=ptevious annual repoil.

170,369 171,174

2,950 3,078

133,819 135,021

95,492 95,28431,863 33,080

1,9fA 1,9941,561 1,586

135 111too 91

25,835 25,537444 437

1,021 7525752 51128294 1,010

7,556 7,602

55 30

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filed by principal Income tax, total

tjr of return Individual

(Figures in thousands. Declaration of estimated taxFor details see statistical Fiduciary

table6)_ Partnership

Refunds

The IRS in 1993 paid a total of $89.8 billion in refundsto 76.8 million taxpayers. In 1982, 74.5 millionrefunds, totaling $75.2 billion, were paid. This yearrefunds to 73.7 million filers of Forms 1040,1040A and1040EZ were $61.2 billion, including interest.Individual refunds averaged $830, compared to anaverage of $769 paid in 1982.

Earned Income Credit

Earned income credits may be claimed bylow-income taxpayers who maintain a home lotthemselves and at least one dependent. In 1983, 6.4million taxpayers claimed $1.8 billion in earnedincome credits. Taxpayers may receive earnedincomecredits in theirpaychecks ratherthan waitingfor a refund after filing an individual income taxreturn at the end of the tax year. Employers reportedon 27,775 employment tax returns that $4.2 millionhad been paid out in advance earned income creditsin 1983.

Source

Grou; internal G-d total

revenue c.11-fiam home taxes, tow

(In thousands of dollars. Corporation

For details see statistical Individual, total

table 1.) Withheld by employers3

OtW

Employmew taxm total

Old-age, survivors', disability and

Penalties and Interest

Under the law, the IRS levies penalties for failure tofile on time, failure to make tax paym6nis and federaltax deposits when due, payments with bad checks,negligence, fraud and several miscellaneousinfractions. In 1983 there were 25.2 million penaltyassessments, totaling $4.6 billion.

The law further stipulates that taxpayers who failto pay their taxes on time will be charged interest onany balance due. Interest assessed on individualreturns totaled $2.1 billion this year, $153.8 million ofwhich was abated. Business returns were assessed$3.6 billion, with abatements of $1.4 billion.

Presidential Election Campaign Fund

This year 23.1 million individual income tax returns,or 24 percent, had total designations of $35.5 millionfor the presidential election campaign fund. Thecumulative amount credited to the fund since it wasstarted in 1972 is $361.8 million.

Percent Increase orof 1983

collectiom 1982 1983 Amount Percent

100 6322A0,506 627246,793 -4,993,713 -03

65.6 418599,768 411.407,523 -7,192,245 -1.7

9.8 65,990.832 61,779,556 -4,211,276 -6A

55.7 352,608,9361 349-627-9672 -2,980,969 -0.342A 267,513,0891 266,043,3472 -1,469,742 -03

13.3 85,095,847 83,W,620 -1,511,227 -1.3

27.7 168,717,936 173,847,854 5,129,918

hospital insurance, total 26.5 162,137,919 166,420,M6 4Z2,927 2.6

Federal insurance contributions 25.5 154,196,553 159,664,392 5,467.839 3.5

Self-employment insurance contributions 1.1 7,941366 6,756,454 -1,184,912 -14.9

Unemployment insurance 0.7 3~51,128 4 ~ 11,582 960,454 28.7

Railroad retirement 0.5 3=,889 3,115,4Z7 -113,462 -3.S

Estate and gift buies 1.0 8,143,373 6=,877 -1,917,496 -23.L~

E.ciaa bases, total 5.7 36,779,428 35,765,S38 -1,013,890 -2,8

Alcohol 0.9 5,459,810 5,634,853 175,043 3.2

Tobacco 0.7 2,539,495 4,139,810 1,600,314 63.0

Other 4.1 29,780,124 25,990,876 -2,789,?A8 -9.7

linctudes prcsidential electi3n campaign fund =writing toS39,030,357.21ndudes prendential election campaign fund mounting toS35,526,896. .3Estimated collectio. of individual income Lax Mthheld an notreported separately from old-age, survivon', disability and limpitalinsurance (OASDHI) taxu on wag" and salaries. Similarly, coHec-tions (if individual income tax not withheld are combined %ith

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OASDHI taxes on self-employment income. The annount of OASDHItax collections; shmim is based on estimates made by the Secretaryof the Treasury pursuant to the provisions of section 201 (a) of theSocial Security Act as amended and includes all 0ASDHl taxes. Theestimates slunvin for the two categarim of individual iocome taxeswre derived by subtracting the OASDHI tax estimatm from thecombined totals reported in table 1.

Contributions to Reduce the Public Debt

This year IRS tax forms contained for the first time amessage inviting taxpayers to make voluntarycontributions to reduce the public debt. Taxpayerswere asked to include separate checks made payableto the Bureau of Public Debt with their tax returns.Monies received were credited to a special accountfor contributions to reduce the public debt. Thesecontributions are deductible on next year's taxreturns subjLct to the limitations on charitablecontributions.

Through Sept. 30, 1983, the IRS received about3,570 voluntary payments totaling some $347,700.

Child and Spousad Support Collection Program

As required by the Omnibus Reconciliation Act of1981, the IRS offset $176 million from 334,304 1983individual income tax refunds to pay delinquent childamd spousal support obligations. Under aninter-agency agreement with the Department ofHealth and Human Services, the IRS acts as collectionagent for state welfare agencies that supply it with thenames of persons delinquent in support payments.

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Enforcing the Law

Examination and Correction Results

As a resultofits examination program,the IRS in 1983recommended additional tax and penalties of $13.7billion, an increase of 17.1 percent over 1982.Individual and fiduciary income tax returnsaccounted for $3.9 billion, corporate income taxreturns for $7.7 billion, estate and gift tax returns for$1.4 billion, excise and employment tax returns for$0.2 billion and windfall profit tax returns for $0.5billion.

The examination program also revealedoverassessments on 106,389 returns, with refunds of$0.5 billion.

The IRS examined 1,676,023 returns in 1983.Revenue agents examined 518,927 returns attaxpayers' places of business. a decrease of35,227 returns from 1982. Tax auditors examined1,006.579 returns in IRS offices, a decrease of 68,326returnsfrom last year. The remaining 150,517returnswere examined through correspondence from theservice centers, an increase of 47,344 from 1982.

Examination coverage of income, estate and gifttax returns was 1.56 percent of returns filed,compared to 1.63 percent in 1982.

At the same time, however, 930,215 returns wereverified or corrected from the service centers, withrecommended additional tax and penalties of $420million. This was an increase of 214,022 returns over1982. As a result, total examination contact withtaxpayers to examine, verify or correct income,estate and gift tax returns rose to 2.47 percent ofreturns filed, compared to 2.34 percent in 1982.

Information Return. Progriun

The IRS information returns program resulted in over2.9 million taxpayers' being notified in 1983 ofpotential discrepancies between income reported ontheir tax returns and income reported on informationreturns. In addition, 2.6 million taxpayers receivednotices of apparent failure to file tax returns.

The IRS received 678 million informationdocuments in its tax year 1982 information returnsprogram, including over 173 million Forms W-2received and processed by the Social SecurityAdministration and 49 million pre-1974 Series Esavings bonds from the Bureau of Public Debt. Therealso were more than 456 million information returnsreceived from businesses and organizationsreporting interest, dividends and other payments.

The IRS continues to match almost all informationreturns submitted on magnetic media to verify that

correct amounts are reported on taxpayers' returns.Over 428 million of the information documentssubmitted this year were on magnetic media. Of theinformation returns submitted on paper,approximately 21 percent will be matched and 83percent of the combined magnetic media and paperreceipts will be matched.

Payer Compliance

The IRS implemented a long-range plan in 1983 toensure payers are in compliance with all informationreturn filing requirements, including the requirementto provide payees with copies of the informationreturns or notification of payments made. IRS studieshave shown that reporting of income by taxpayers ontheir returns increases when payers submitappropriate information returns.

As part of the long-range plan, the IRS this yearcreated a computer file of all payers who fileinformation returns for future use in identifymg_nonfilers, issued notices and news releases to inforinipayers of the filing requirements and theconsequences of not complying and providedadditional training to IRS employees in the filingrequirements and application of the penaltyprovisions of the TaxEquity and Fiscal ResponsibilityAct of 1982.

Urimported Income Prograirs,

Various studies conducted by the IRS andothers haveshown a substantial amount of taxable income is notbeing reported by individuals. The underreportingthreatens the integrity of the self-assessment taxsystem. To increase compliance, the IRS establishedunreported income programs directed at thosetaxpayers who do not report all of their income.District and regional information gathering projectsfocus on signficant areas of noncompliance that arenot identifiable through conventional returnselection methods.

The IRS's 468 district and 20 regional informationgathering projects on unreported income resulted inthe examination of approximately 19,000 returns and$207.7 million in additional tax.

Tax Shelter Program

As of Sept. 30, 1983, 334,549 returns with tax shelterissues were in the examination process, an increaseof 49,721 returns over the prior year. During 1983,95,998 returns were closed after examination, withrecommended tax and penalties totaling $1.8 billion.

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The Tax Equity and Fiscal Responsibility Act of1982 (TEFRA) provided new tools to enable the IRS tocombat abusive tax shelters. In the past, the IRSconcentrated its efforts on identifying, selecting andexamining taxpayers' returns that claimeddeductions and credits from investments in abusivetax shelters. By aggressively using the newenforcement tools provided by TEFRA, the IRS cannow combat abusive tax shelters on the "front-end"by seeking injunctions against abusive promotersand applying promoter penalties. Tax sheltercoordinators and special committees have beenestablished throughout the IRS to gather inforrnationon promotions being marketed. Injunctive relief wassought or obtained against six abusive tax shelterpromotions in 1983.

As part of its front-end approach, the IRS also mayissue pre-filing notification letters to investors inabusive shelters to advise them that the purportedtax benefits are not allowable and that their returnswill be examined if such tax benefits are claimed.

Penalties for negligence, civil or criminal fraud,overvaluation and substantial understatement alsoare asserted when appropriate.

Tax Protesters Program

The IRS had 36,712 protest returns underexamination and had closed 18,159 returns as ofSept.30, 1983, a 75-percent increase in cases closed overthe prior year.

The service centers used updated procedures thisyear to identify protest returns during processing,and procedures were implemented to assistexaminers in asserting a civil penalty. provided underthe Tax Equity and Fiscal Responsibility Act of 1982,against tax protesters' filing of frivolous documentsor returns. The service centers and districts asserted4,996 frivolous return penalties this year.

W-4 Program

The IRS continued to pursue aggressively theidentification of employees who file incorrectwithholding allowance certificates, Forms WA, withemployers to avoid having the correct amount ofincome tax withheld from their wages.

As of Sept. 30, 1983, the IRS adjusted 358,625Forms W-4 for employees who attempted to abuse orprotest the withholding system and whose activitiesthreatened to result in financial loss to thegovernment. The $500 civil penalty for filing falsewage withholding information was asserted in 611,236cases.

Fraud Program

Continued emphasis on fraud detection during theexamination process produced a 30~pi!rcent increasein the number of fraud referrals submitted to criminalinvestigation.

The amount of recommended civil fraudpenalties, which equal 50 percent of the entireadditional tax due if any part of the underpayment isdue to fraud, increased by 337 percent to $501.1million. This large increase in the total amount of civilfraud penalties assessed was due mostly to one case,without which the increase would have been 71percent over the previous year.

Computer Assisted Examination Program

The IRS has a staff of 256 computer audit specialistsand managers trained in computer systems,hardware and program languages.

The IRS also is training more computer auditspecialists and revenue agents in statistical samplingtechniques. In 1983 over $101 million in taxdeficiencies was determined in this manner.

The IRS has a total of 4,902 record retentionagreements in effect with taxpayers. Agreementsidentify those taxpayers who have retainedmachine-sensible records for use duringexaminations.

Large Corporations and the Industry SpecializationProgram

As of Sept. 30, 1983, there were 1,345 largecorporations in the coordinated examinationprogram, with recommended tax deficiencies andpenalties totaling $6.2 billion. The coordinatedexamination program this year implemented its issuetracking system, which will be used to monitor theeffectiveness of the program. The system will trackissue areas by tax return line items and the timeexpended on them.

The industry specialization program included 13designated industries and encompassed 642coordinated examination cases, with 72 issues beingcoordinated. The IRS also is conducting industrywideexaminations in two other industries.

Windfall Pmfit Tax

Windfall profit tax liabilities reported on excise taxreturns amounted to $15.7 billion.

During 1983 the IRS completed 6,611 windfallprofit tax examinations, resulting in $452 million inrecommended additional tax and penalties. As ofSept. 30, 1983, there were 7,075 windfall profit taxcases in the process of examination.

Research to Improve Compliance

The IRS continued to study computerized selectionsystems to identify returns with high potential forunreported income and possible abuses in deductingcash and noncash contributions. In addition, a studyof the compliance and return characteristics of directsellers and a congressionally mandated study of thetip income provisions of the Tax Equity and FiscalResponsibility Act of 1982 were underway.

The taxpayer compliance measurement program(TCMP) is the IRS's primary long-range researcheffort to measure overall taxpayer compliance andchanges in patterns of noncompliance. This year theIRS concluded examinations for the TCMP survey oftax Year 1980 Forms 1120 filed in 1981 and continuedTCMP examinations on partnership returns.

International Enforcement

In 1983 examiners trained in the internationalprovisions of the Internal Revenue Code, tax treatiesand foreign tax statutes examined 4,615 returns,recommending income adjustments of $2.4 billion,foreign tax credit changes of $2 billion andwithholding taxes and penalties of $151 million.

Approximately 325 international- examiners in 16key districts handle examinations of businessoperations outside the U.S.-the majority involvingmultinational corporations-and foreign-controlledU.S. business operations where the books andrecords are maintained or can be made available inthis country. The IRS continued to emphasizeinternational compliance activities with respect totax havens, with expanded attention to operations byindividuals, partnerships and trusts. In addition, theinvolvement of economists and computer auditspecialists in the development of international issuesincreased.

Industrywide Exchanges and SimultaneousExarninations

The simultaneous examination program with incometax treaty partners expanded this year with theaddition of Italy. Industrywide exchanges ofinformation continued in the aluminum, banking,grain, forest products, pharmaceutical andpetroleum areas. Treaty partners participating in oneor more of these exchanges include Australia,Canada, France, the Federal Republic of Germany,Japan, Norway, Sweden and the United Yingdorn.

International Meetings

IRS executives attended three international meetingswith income tax treaty partners to discuss

international cooperation and compliance efforts. Akey topic at all three meetings was tax havens. IRSexecutives also met with Mexican tax officials todiscuss general international tax issues thataffect taxadministration in both countries.

Foreign Operations District

The IRS foreign operations district completed nearly15,000 examinations and recommended additionaltax and penalties of over $130 million. It alsocollected $27.8 million in delinquent taxes andsecured 18,568 delinquent returns from U.S.taxpayers abroad.

The foreign dperations district administers thetax laws for foreign-based taxpayers subject to US.taxes whose books and records are in anothercountry. It also is responsible for federal tax mattersof residents of U.S. territories, possessions and theCommonwealth of Puerto Rico.

The IRS maintains 15 key foreign posts, managedby revenue service representatives who oversee theexamination, collection and taxpayer serviceprograms. They also serve as liaisons with foreign taxauthorities in both treaty and non-treaty countries,

The IRS administers tax treaties in force betweenthe U.S. and more than 30 other countries andnegotiatei mutual agreements with treaty partners toresolve cases of otherwise unrelieved doubletaxation or taxation contrary to tax treaty rules. TheIRS also participates in cooperative exchanges ofinformation with foreign tax administrations andother forms of reciprocal assistance.

Collection

During 1983 the IRS collected a total of $16.2 billion indelinquent taxes. Of that sum, $6.6 billion wascollected as a result of initial billings. The IRScompleted action on 3.1 million delinquent accountsthat yielded $9.6 billion in overdue taxes-$3.8 billionin response to computer notices sent to taxpayersand $5.8 billion on delinquent accounts. Overduetaxes of $1 blilion were collected when 3.6 milliondelinquent returns, involving $5.2 billion inadditional assessments, were secured.

Automated Collection System

The IRS successfully tested and placed in operationthe pilot of an automated collection system (ACS) infour districts and two service centers in 1983. Thepilot consisted of ACS call sites located in St. Louis,Chicago, Indianapolis and Nashville and the KansasCity and Memphis Service Centers. Based uponexperience gained from the pilots, the IRS is planninga number of enhancements to the system. ACS will

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become operational nationwide in 1984, 1consolidating into 21 ACS call sites the.workpreviously done by local offices.

' -.When fully operational, ACS will pi6duce anannual savings of 1,700 staff years within collection.As a result of this improvement, an increase of $180million in annual revenues is expected.

ACS combines virtually paperless computerprocessing, automatic telephone dialing, direct entry

of case history data and immediate access to caseinformation. The system is designed to processdelinquent accounts and delinquent return casesmore efficiently and quickly, increase productivityand shorten the time between when a balance-duereturn is filed and contact is made with the taxpayeror the taxpayer's representative.

Service Center Collection

The service center collection branches, which handle

return delinquency and balance-due notices, are thefirst step to communicate with taxpayers who havenot filed their tax returns or paid their taxes on time.The service center collection branches' action each

year on several million taxpayer responses to noticeinquiries is an important part of the collectionmission.

During recent years, the function of the servicecenter collection branches in processing taxpayeraccounts and investigations has been expanded.Many procedures that were previously performed inthe districts have been moved to the service centers,including the monitoring of employers' monthly taxreturns, insolvency case processing and the control,maintenance and monitoring of 100-percent penaltycases.

As the automated collection system (ACS) isphased into the 21 call sites and the service centers,the service center collection branches are assumingnew responsibilities. ACS action requests, letters,notices and terminal input are functions of theservice center collection branches, which also willtake over manually monitored installmentagreements, pre-assessment agreements,non-master file adjustment monitoring and severalother duties with the phase-out of the collectionoffice function. Moving these programs to the servicecenters will allow the district offices to concentrate

their resources on revenue officer contacts withdelinquent taxpayers.

District Collection

P The district collection functions process delinquentaccounts and handle delinquent returninvestigations not resolved by notices from theservice centers. In 1983 district collection functions

1982 1983Resalt. of chrect Delinquent taxes collected,

enforcement on Fmm delinquent accounts S3,952.4 S5,760.3delinquent accounts From notices $3,108.1 $3,793.3-4 returas From delinquent returns secured S 330.8 $1,006.9

Delinquent returns secured2

By collection 1,668.7 3,609.7By examination 39.2 37.2

Additional tax, penally and interest

assessed on delinquent returns

(Net of prepaid credits) I

By collection $2,361.1 $5,211.1By examination $ 59.1 S 93.5

21ho~ds

served 1.4 million notices of levy, filed 811,532 The IRS completed the field work on a researchnotices of federal tax lien and made 15,554 seizures. project to determine whether revenue yield can be

Most delinquent account and return increased if the accounts of identifiable groups ofinvestigations are first assigned to district clerical taxpayers are handled differently. Over 40,000and paraprofessional employees in the collection individual income tax delinquent accounts wereoffice function, which in 1983 disposed of 53 percent handled in sixdifferefit ways. All cases received theof delinquent accounts and 60 percent of delinquent same first notice of delinquency. Then the delinquentreturn investigations. The collection office function, taxpayers were dealt with in various ways, such ashowever, is being replaced by the automated varying the timing of subsequent notices, usingcollection system, which will be fully operational in telephone calls instead of sending certain notices or1984. offering installment arrangements. The cases are

More difficult delinquent accounts and return being analyzed to see what correlations exist amonginvestigations that could not be resolved in the the different treatments and taxpayer characteristics.collection office function were referred to the Final results will be available in 1984,collection field function. This year revenue officers in Returns compliance programs were conductedthe field function disposed of 506,501 delinquent nationwide to identify delinquencies in windfallreturn investigations and 1,394,786 delinquent profit, highway use, unemployment andaccounts. -

environmental taxes. There also were various returns

Efforts to Improve Collectioncompliance programs initiated by IRS district officesand conducted locally.

The IRS initiated several new studies, programs and Criminal Investigationequipment procurements that, coupled withincreased staffing, will allow it to deal more IRS criminal investigation continued its aggressiveeffectivelywith increases indelinquent accountsand efforts to identify and investigate areas ofreturn delinquencies. noncompliance with the tax laws. The IRS increased

The President's fiscal year 1983 budget contained its participation in grand jury investigations, wherea revenue initiative that provided the IRS with 4,000 cases frequently involved fraudulent tax sheltersadditional staff years and overtime staffing to

,narcotics traffickers or organized crime figures. In

accelerate revenue collection and address rising addition, criminal investigation directed moreaccounts receivable and delinquent return investigative effort toward international financialinventories. The additional staffing helped the IRS to transactions, since the use of foreign bank accountscollect increased revenues in 1983 of $5.6 billion from and business entities, especially in tax havenactive delinquent accounts and $1 billion from countries, is becoming more frequent. For years suchdelinquent returns. activity was common in investigations of major drug

is

Result. of

Illegal FraoddentLax Inc

protaten, slickers

Gearratlenforcanardprogram

investigations initiated 714

590criminal investigation Investigations completed

activity

16

Prosecution recommendiations 353

indictments and informations 211

Mm of guilty and nolo contendere 73

Convictions after trial 95

Number sentenced 168

Percent receiving prism sentences 92

traffickers, but now more and more internationalfinancial activrity is turning up in investigations oftaxpayers in the legal sector of the economy. Therealso were more investigations of violations of theBank Secrecy Act, which requires certain financialinstitutions to report large currency transactions tothe IRS.

General Enforcement Prograrn

About 54 percent of criminal investigation resourceswas used in the general enforcement program, whichprovides criminal tax enforcement in areas whereincome is earned primarily from legal activities. Theillegal tax protester movement continued to be aprimary concern and received particular emphasis.Other emphasis areas were fraudulent tax sheltersand multiple refund schemes.About 43 percent of theinvestigations initiated in the general enforcementprogram resulted from referrals from theexamination function, which often detectsindications of fraud during the examination ofindividuals and businesses. Effects of the Tax Equityand Fiscal Responsibility Act of 1982 began to be feltwith more substantial penalties for tax crimes,changes in the administrative summons process thatexpedite investigations and provisions in the taxshelter area for injunctive relief and promoterpenalties.

*cid .1arceinind kag. Grand

Narcotics . .

Other Total related Other Total

152 3035 3901 826 1183 2009 5910

183 2973 3746 776 1263 2039 5716

108 1058 1519 421 670 1091 2610

44 789 1044 265 492 757 1801.

20 654 747 125 325 450 1197

14 85 194 42 59 101 2115

30 822 1020 165 461 626 I(YI6

80 54.9 60 97 65.9 71 IT

Special Enforcement Prostrarri

The special enforcement program identifies andinvestigates persons who violate the tax laws whilederiving substantial income from illegal activities.Emphasis was placed this year on investigations ofmajor narcotics traffickers and organized crimefigures and on participation in such investigationswith other

*federal law enforcement agencies. The IRS

made a substantial contribution to the federal effortagainst narcotics trafficking, especially in the Floridaarea, and also joined with other federal agencies inthe Organized Crime Drug Enforcement Task Forcescreated by the President to attack the growing drugtrafficking problem. IRS participation in inter-agencyinvestigations allows criminals to be charged with taxviolations, often when charges for other violationsare weak or not possible. IRS documentation offinancial gain helps emphasize the extent of criminalactivity in illegal ventures, thereby strengthening thenontax case and providing the basis for seizing assetsacquired with the profits of crime.

Employee Plaris

The IRS issued 135,234 advance determination letterson the qualification of corporate and self-employedplans during 1983. In addition, 22,024 returns wereexamined to determine whether plans are operating

in accordance with the previously approved plandocument, verify employers' allowable deductionsfor contributions to plans and assure that the rightsand benefits of plan participants are protected.

The Tax Equity and Fiscal Responsibility Act of1982 (TEFRA) made a number of significant changesin the law pertaining to employee plans. The IRSissued several notices to the public to facilitate thesubmission of plan amendments to comply with thechanges made by TEFRA. One of these, Notice 83-12,announced that the IRS will begin issuingdetermination letters for plans drafted or amended tocomply with TEFRA. The notice permits plans tocontain delayed effective dates for the TEFRA planprovisions, provided the effective dates are no laterthan the applicable TEFRA deadlines. This procedurelessens the administrative burden on plan sponsors,employers and the IRS by allowing plans to becomeTEFRA approved at the same time they are amendedfor other reasons, thus reducing the need for dualsubmissions of amendment applications.

Revised application forms and accompanyinginstructions for requesting determination letters ondefined benefit plans (Form 5300), definedcontribution plans (Form 5301) and collectivelybargained plans (Form 5303) were issued during theyear. The application forms were revised toincorporate changes in the law, establish uniformityin the forms, improve the instructions and guidelinesto enhance the quality of the submission andemphasize to the public certain salient areas thatshould be carefully reviewed before an application issubmitted.

The IRS and the Department of Labor signed arevised coordinated compliance agreement on April

18, 1983, to improve coordination between the two

agencies. As a result of the implementation ofStreamlined procedures for the exchange ofinformation, there now is additional coordination onthose cases where both agencies are involved andless likelihood of the duplication of examinations.

Revenue Procedure 83-14 was issued during theyear to implement a "one-stop service" concept forcompliance with the requirements of the EmployeeRetirement Income Security Act of 1974 relating toplan terminations. Under this procedure, anapplicant for a terminating defined benefit plan whois required to inform the Pension Benefit GuarantyCorporation (PBGC) of this action and also seeks adetermination letter from IRS will be required to fileonly with the PBGC to obtain one-stop service.

The IRS continued to place emphasis on thereturns selection process to ensure examination ofthose plans that reflect the highest audit potential.During 1983 a computer classification program wasinitiated to select such plans' returns forexamination. Minimum audit presence was

maintained in all return classes to achieveacross-the-board coverage, with speciafemphasis onterminated plans and multi-employer plans.

Centralization of the employee plans/exemptorganizations key district offices was completedduring the year. This reorganization will result in costsavings through improved efficiency andeffectiveness of operations with no reduction in thelevel of service provided to the public.

Exempt Orgainizationa

During 1983, five revenue rulings and procedureswere issued or revised and 326 technical advicememoranda were issued.The IRS also acted on 53,947applications, reapplications and requests for rulingsfrom organizations and examined 22,403 exemptorganizations returns.

On May 24, 1983, the Supreme Court issued itsdecision in the consolidated cases of Bob JonesUniversity v. US. and Goldsboro Christian Schools,Inc. v. U.S. in which it ruled that educationalinstitutions practicing racial discrimination based onreligious beliefs are not charitable in thecommon-law sense and, therefore, not entitled tofederal income tax exemption. The Court's decisionaffirmed the IRS interpretation announced inRevenue Ruling 71-447, which is applicable in boththe exemption application process and in theexamination program.

The Supreme Court has agreed to hear in thespring of 1984 the case of Regan v. Wright, whichconcerns standing to sue the IRSover the adequacyofthe standards utilized to determine which privateschools are, in fact, racially discriminatory. Anadvense decision in this case could affect theadministration of the Internal Revenue Codeprovisions applicable to private schools, particularlyif the ultimate outcome is an injunction against theIRS similar to the 1980 orders in Green v. Regan.

The suit filed by Abortion Rights Mobilization,Inc., alleging that the Catholic Church violates theprovisions of its tax exemption by campaigning foranti-abortion candidates, continued. The plaintiffsallege violations of the First and Fifth Amendments,claiming thatthe IRS Imsfailed to enforce against theCatholic Church the restrictions on political activityby charities.

In the case of Taxation with Representation ofWashington v. Regan, the Supreme Court found thatthe different lobbying restrictions for section ,501(c)(3) charities and section 501(c)(19) veterans'organizations were not unconstitutional. TheSupreme Court found that the different lobbyingrestrictions neither infringed upon any First or FifthAmendment rights nor attempted to regulate anyFirst Amendment activity.

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Assisting the Taxpayer

Problem Resolution Prograrn

The IRS problem resolution program (PRP) servedtwo purposes during 1983. First, the program assuredthat taxpayers had someplace to turn when thesystem failed, someone to step in and make sure thatproblems were not lost in the system's cracks oroverlooked. Throughout the year, PRP providedtaxpayers with an advocate to assure that theirproblems and complaints were resolved promptlyand correctly. Second, PRP also enabled the IRS toidentify organizational, procedural and systemicproblems and take corrective action when and whereneeded.

The taxpayer ombudsman is on theCommissioner's immediate staff and administeredPRP nationwide. As an advocate for taxpayers, thetaxpayer ombudsman represented taxpayers'interests and concerns within the IRSdecision-making process. In addition, the ombudsmanwas the taxpayers' representative on the committeeassigned with developing tax forms and relatedinstructions.

This year 306,000 taxpayer problems wereresolved by PRP. These problems were handledthrough problem resolution officers (PROs) locatedin each district, service center and regional office.During 1983 PROs continued toprovide personalizedservice to taxpayers whose problems were notresolved satisfactorily through normal channels.

The PROs also continued to analyze the taxpayerproblems handled by PRP so that the underlyingcauses-organizational, procedural and systemicfailings-could be identified and corrected. As aresult, many changes were made that improved theIRS's efficiency and responsiveness to the public.

Write, Call or Walk In

During 1983 the IRS responded to about 41.7 milliontelephone calls from taxpayers about their tax rightsand obligations, including 1.9 million Tele-Tax andTax-Dial inquiries. There also were 72 millionwalk-in contacts, including over 39,500 from theoutreach program (for more information on theoutreach program, see "Taxpayer Education" on p.20) and 148,000 written inquiries from taxpayers.Overall the IRS answered 49.1 million requests forassistance, an increase of more than 1.7 millioninquiries from 1982.

More than 55 percent of these inquiries occurredbetween Jan. I and mid-April-23 million telephonecalls, including Tele-Tax and Tax-Dial, 4.2 millionwalk-in inquiries, including outreach, and 54,000items of correspondence. During this same period, aquality check of telephone responses revealed anoverall accuracy rate of 98 percent.

Telephone Assistance

During the 1983 tax return filing period, the toll-freetelephone system handled almost all the informationrequest calls IRS received. Taxpayer servicerepresentatives answered more than 88 percent ofthese telephone calls without referral. IRS specialistsanswer calls that require computer research oradvanced technical knowledge. This year 3.8 milliontaxpayer account and problem resolution referrals

.and 2.2 million technical referrals were handled.Special equipment allows hearing-impaired

taxpayers throughout the U.S., Puerto Rico and theVirgin Islands to receive toll-free tax assistance, and1,583 taxpayers received such assistance in 1983.

The IRS also went nationwide with a newtelephone assistance service, Tele-Tax. For users ofpush-button phones, this service offered more than140 tapes on tax topics 24 hours a day, seven days aweek. Subjects included filing requirements, itemizeddeductions and tax credits. In 1993, 1.8 milliontaxpayers used this service. A similar service forcallers with rotary-dial telephones, Tax-Dial, wastested in 15 cities during the 1983 filing period andwill be available nationwide in 1984.

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Walk-In Service

The IRS offered walk-in taxpayer assistance atinner-city, business-district, suburban and rurallocations in 389 permanent offices. Seventytemporary offices were opened especially toaccomodate the 1983 filingperiod traffic.The IRSalsoprovided foreign language tax assistance at 116 of its459 taxpayer service offices. Over 43,800 libraries,banks and Postal Service locations also helpeddistribute more than 317 million tax forms andinstructions.

Disaster Assistance

In 244 counties within 12 states affected by floods,hurricanes, tornadoes and other emergencies andmajor disasters in 1983, the IRS provided help totaxpayers in preparing amended returns and casualtyloss claims and in getting their refunds faster.

Taxpayer Education

The IRS educational program to help junior high andhigh school students understand their tax rights andresponsibilities continued to be popular. In 1983, tosupplement its "Understanding Taxes" course, theIRS filled more than 29,000 orders for materials fromall 50states. The course material reached more thanfive million students. Additionally, 44 statedeparlments of education agreed to expand theprogram and participate in an IRS project to developvideotape programs and a teacher training package.

IRS educational efforts extended far beyond the

classroom. Workshops were conducted for morethan 34,000 small business owners ind there were187 institutes for tax practitioners'.

The IRS initiated an outreach program this year toprovide income tax assistance to a broader segmentof the population. Outreach sessions were conductedby IRS employees and offered group income taxassistance through self-help classes and seminars incommunities not serviced by volunteer programs.Outreach sessions were held at times convenient totaxpayers, such as during or after normal work hoursor on weekends. During the 1983 filing period,outreach assistance was provided to over 39,500taxpayers at some 2,300 sessions held at more than2,000 sites throughout the country.

The IRS volunteer income tax assistance programrecruits, trains and supports volunteers who assistwith the preparation of tax returns for low-income,elderly, non-English speaking, handicapped andmilitary taxpayers. This year 266,000 federal incometax returns were prepared by 35,000 volunteers. Thetax counseling for the elderly program, which beganin 1980, authorizes the IRS to enter into agreementswith nonprofit organizations to provide free tax helpto individuals age 60 and over, using volunteers whoare reimbursed for out-of-pocket expenses. During1983 this program's nearly 15,000 volunteersprepared 145,000 federal income tax returns.

Informing Taxpayers

Three IRS tax clinics were televised nationwideduring the 1983 filing season. A two-hour show, "TaxBreak for 1983," was aired by 210 public broadcastingstations; 198 Spanish language stations broadcast aone-hour tax clinic in Spanish, "Llego la Hora"; and300 cable stations carried "Taxes at 55: You've FinallyArrived," which was aimed at taxpayers 55 and older.The three programs reached 3.6 million householdswith information on how to complete tax returns andallowed those watching to call a toll-free number ifthey had questions.

IRS public service announcements received anestimated $7.6 million of free radio and localtelevision air time. The IRS also sent taxpayerinformation materials to many national and

Forms and Publications

To reduce the paperwork burden on taxpayers, theIRS introduced the new Form 1040EZ for the 1993filing period. Used by over 15 million singletaxpayers, the 1040EZ is shorter and easier tocomplete than Form 1040A.

For the 1984 filing period, the IRS introduced asubstantially revised Form 1040A. The revised formincludes lines for deducting payments made to anindividual retirement account and for taking child-and dependent-care-expense credits. The changesare expected to increase the number of taxpayerswho can use Form 1040A instead of the morecomplicated 1040. '

IRS public hearings in Houston, Indianapolis andPort Washington, N.Y., provided valuable suggestions

specialized publications on various topics, including on how tosimplify tax formsand instructions. The IRSthe new comp] lance provisions of the Tax Equity and received other suggestions in response to theFiscal Responsibility Act of 1982, the new 1040EZ tax Commissioner's message in this year's tax formform and the Tele-Tax and outreach taxpayer .packages and to a notice published in the Federalassistance programs. Register. Many of these suggestions were,adopted,

The National Office and 76 field locations issued and others are being considered for possiblealmost 2.500 news releases and responded to nearly inclusion in future years' forms.17,000 media inquiries. The IRS distributed many taxpayer information

publications free of charge, including 3.9 millioncopies of "Your Federal Income Tax," 1.8 millioncopies ofthe "Tax Guide forSmall Business," 724,000copies of the "Farmer's Tax Guide" and 99,600 copiesof the "Tax Guide for Commercial Fishermen."Additional tax materials were furnished to 8.1 milliontaxpayers, 2 1 0,000 tax practitioners and 478,000employers. The IRS publishes more than 90bookiets-three in Spanish-on specific tax topics.

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Internal Audit

As a result of management actions on 1983 internalaudits, the IRS derived $178 million in additionalrevenue and cost savings. Long-tenn actions toimplement internal audit recommendations willrealize an additional $917 million.

The IRS spent approximately 61 percent of itsdirect internal audit time in 1983 reviewing theprocessing of returns, collection of tax revenues andenforcement of the tax laws. More than 60 percent ofinternal audit time was devoted to 25 coordinatedaudits, which evaluated IRS programs on a national orregional basis. These audits resulted in more efficientoperations, more effective programs, and proceduresand stronger internal controls.

Abstracts of internal audit findings weredistributed monthly to IRS officials to alert them toareas that may need increased managementattention. In addition, top management also receivedreports on the implementation and effectiveness ofactions taken in response to General AccountingOffice reviews of IRS activities.

Internal Security

Investigations by the internal security.divisionresulted in the arrest or indictment of 126 taxpayersand tax practitioners and 84 current or former IRSemployees. There were convictions or guilty pleas inthe cases of 336 individuals arrested or indicted in1983 or earlier. Of these convictions, 27 were forbribery, 34 for assault and 190 for fraudulent receiptof unemployment compensation by IRS employees.The rest involved embezzlement, impersonation of afederal officu, narcotics and other offenses.

The internal security division completed 7,178background investigations of employees during theyear and conducted police record checks on allpersons considered for temporary appointments.These investigations and record searches resulted inthe rejection of 64 job applicants and administrativeactions against 239 employees. Internal security alsoconducted 690 investigations of alleged employeemisconduct. In those investigations wheremanagement action was completed, 192 employeeswere exonerated or there were insufficient groundsto take administrative action,and 382 were subject tosome type of disciplinary action.

Assaults and threats against IRS employeesincreased from 485 in 1982 to 531 in 1983.

Integrity Progrm

To deter waste, fraud and abuse, IRS Inspectioncompleted 35 audits of highly vulnerable areas, suchas activities where cash is handled and where control

weaknesses increase the potential for integritybreaches. As a result of these audits, controls havebeen strengthened over the collection and deposit ofdelinquent taxes and the handling of salary checksand returned refund checks.

Inspection conducted 271 integrity probes andtests of high-risk activities. An integrity probe is aninvestigation initiated by Inspection when there ispotential for misconduct that could affect IRSintegrity. A noteworthy example is the nationwideinvestigation of fraudulent unemployment claims byIRS employees, which was initiated within the IRS in1981 and then expanded nationwide throughout theTreasury Department. In coordination with theDepartment of Labor, computer matches were madeof unemployment records and IRS payroll records. Sofar the investigation has resulted in 490 current andformer employees' being referred for prosecution,with 219 prosecutions completed and $139,000recovered through restitutions and fines. The IRSinvestigation prompted other federal agencies to takesimilar action.

Another integrity probe involved reported bribeovertures made to revenue officers conductingchecks to determine if businesses had filed theappropriate returns. The investigation uncovered 13bribes made by 18 taxpayers or taxpayerrepresentatives. So far six taxpayers have pled-guiltyto bribery charges. Legal action is pending against 12other individuals, and over$160,000 in tax revenue isbeing assessed against businesses and individuals.

Inspection conducted internal control seminarsnationwide to increase employee recognition ofintegrity matters, develop a better understanding ofthe role and responsibilities of Inspection andincrease management's understanding of its internalcontrol responsibilities.

In addition, Inspection advised 18,232 employeesof potential corruption hazards through awarenesspresentations, internal control seminars andconferences with all levels of management.

Di.clo.ure

Freedom of Information and Privacy Act requestsshowed a slight decline from the previous year, as theIRS responded to 11,837 requests in calendar year1982. The freedom of information reading room in theNational Office processed an additional 16,488requests for documents, also a slight decline from theprevious year. Disclosures of tax information weremade to various authorized parties, including federal,state and local agencies. Among these disclosureswere 4,194 made to the Department of Justice andother federal agencies for enforcement of nontaxlaws, 244 million to federal agencies for statisticalpurposesand 74.2million to state tax agencies fortax

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administration purposes. There was a major increasein disclosures this yew to federal, state and local

agencies for child-support enforcement as requiredby the Omnibus Reconciliation Act of 1981, withapproximately 1.1 million disclosures, compared to213,039 in 1981.

Director of Practice

The principal responsibility of the director ofpractice is the administration and enforcement of theregulations governing representation of taxpayers

before the IRS. In 1983 the administration of thespecial enrollment examination, processing ofapplications for enrollment to practice before the IRSand hearing appeals from determinations ofineligibility to engage in limited practice underRevenue Procedure 81-38 were transferred from theassistant commissioner (examination) to thedirector of practice.

The director of practice this year took 90disciplinary actions against attorneys, certifiedpublic accountants, enrolled agents, enrolledactuaries and others because of misconduct inpractice before the IRS. These actions included sevendisbarments, 32 suspensions, 49 reprimands and tworesignations, and eight were the result of formal

hearings before an administrative law judge. Theallegations of misconduct that gave rise todisciplinary actions were received from the IRS.taxpayers, professional organizations and taxpractitioners.

In 1983 almost 6,000 individuals participated inthe special enrollment examination, and 1,937 wereenrolled to practice before the IRS, bringing the totalnumber of enrollees to more than 32,000.

Re..-ch

Updated and expanded estimates of the amount ofincome taxes individuals and corporations shouldbut do not pay were published in 1983. The researchfor these estimates provided a foundation for thedevelopment of the Tax Equity and FiscalResponsibility Act of 1982.

The IRS is continuing its research to identify ways

of supplementing or improving the discriminantfunction (DIF) system used to select return:; forexamination. Various computer selection systems foridentifying returns with high potential for unreportedincome are being studied, as are systems foridentifying taxpayers liable for filing returns orinformation returns. Formulas have been developedin several examination classes that will increaseproductivity materially, and new formulas foridentifying individual return delinquencies are beingimplemented. The IRS also is researching techniques

to identify the audit issues associated with selectedreturns and studying alternatives td the DIF system,such as multiple regression techniques, to improvethe effectiveness of the returns selection system.

The taxpayer compliance measurement program(TCM[P) is the IRS's primary long-range researcheffort to measure overall taxpayer compliance andchanges in patterns of noncompliance. This year theIRS completed examinations for the TCMP survey ofcorporate returns processed during 1981 havingassets under $10 million. Stage two of a four-stagesurvey ofexempt organizations that were active as ofDecember 1979 was completed and stage three wasbegun. For the first time, a comprehensive TCMPsurvey of partnerships (Forms 1065) processedduring 1982 was started. In addition, an updatedsurvey of tax year 1982 individual tax returns W&I;initiated.

The IRS conducts other types of complianceresearch, some of which focuses on specific Internal

Revenue Code sections. Studies were completed ondeferred adverse tax consequences, such as therecapture of erroneously claimed new residencecredits, stock sales disclosed by dividend cessation,stock basis reduced by nontaxable distributions and

full absorption inventory costing. Monitoringsystems were designed for chapter I I bankruptciesand for the once-in-a-lifetime exclusion of gain onsale of a residence. Research also was completed onthe reporting of nonemployee compensation on Form1099NEC, feasibility of an issue tracking system forexamined returns and responsiveness of taxpayers tonotices of income underreporting.

Alternatives to the traditional transcription of taxreturns also are being considered. Favorable resultsfrom a study of optical scanning of hand-printedForms 1040EZ led to adoption nationwide of thescannable 1040EZ for tax year 1983. Proposals forfiling computer-prepared individual income taxreturns were announced in the Federal Register.These proposals include filing of returns on magnelicmedia as well as filing on standardized answer sheetscompatible with optical character recognition

equipment.The IRS has developed a better method for

computerized identification of falsely cWmedrefunds. These refunds are tagged in the questionablerefund program before checks leave the office. Inaddition, a returns selection and resource allocationmodel has been developed for employee plansexamination activites.

Improved research techniques also are beingdeveloped to provide better analyses of existing IRSsystems and taxpayer behavior toward thesesystems. Major efforts underway includedevelopment of a resource allocation model, ataxpayer opinion survey, measurement of the

Comprising the Commissioner, Chief Counsel andother high ranking IRS executives, the councilinstituted a strategic management system thatintegrates planning systems and assures topmanagement guidance. Major components of thesystem include periodic assessment of significanttrends affecting tax administration, development ofkey long-term objectives or strategic directions andidentification of programs or initiatives to move theIRS in the desired direction. The strategicmanagement system also guides the IRS's automaticdata processing planning, research agenda andbudget.

Conoputer Services

TheIRS made significant progress in 1983 in applyingstate-of-the-art technology to its processingequipment. In June a contract was awarded for thereplacement of the service center direct data entrysystem with a distributed input system. This newsystem will be able to accommodate predictedworkload increases, changing filing patterns andother changes. In January 1984, the first phase,covering the information returns program and thebusiness masterfile,will be implemented nationwide.In January 1985, the second phase, covering theindividual master file and remaining applications,will be implemented.

The IRS also began to use optical characterrecognition (OCR) to convert data from various taxforms in place of the traditional key entry methods.Page readers are being installed at the 10 servicecenters to read federal tax deposits, and 1983 Forms1040EZ will be processed by OCR. Efforts areunderway to acquire highly sophisticated multi-fontscanners for processing other tax returns anddocuments. OCR remittance processing devices alsowill be acquired to read tax-clue noticesautomatically and speed up processing ofremittances.

As part of its continuing effort to modernize taxprocessing facilities and computer equipment, theIRS embarked upon a program to replace agingterminals and communications equipment at theservice centers and field offices. The replacementterminals will be more reliable and will have thecapability of being used for several different taxprocessing functions. Two other equipment

taxpayer paperwork burden and encouragement of modernizations were initiated in 1983 and will beoutside researchers to conduct more tax completed in 1984. These involve the replacement ofadministration research. the high-speed, non-impact printers at the service

Strategic Management Systemcenters and two computer systems at the NationalComputer Center.

Emphasis also has been placed on increasingAs partpfthe 1982 reorganization, a planning council productivity through the use of office automationwas created to provide overall guidance to the IRS. technology.

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Progress was made on the IRS's three-phase,long-range plan to replace obsolete computerequipment. Equipment for the first phase, the servicecenter replacement system, was installed at allservice centers. In addition, several applicationswere implemented at each of the centers. Theremaining application processes are scheduled forcomplete conversion by January 1985. The secondphase, the microfilm replacement system, wasimplemented at all service centers. This syslemautomated IRS's research process by providingon-line name and address research and overnightextraction of tax account data from the master file atthe National Computer Center. The master filereplacement system, the third and final phase, alsowas successfully completed during 1983 at theNational Computer Center.

Office Automation

As part of its overall effort to improve productivitythrough technology, the IRS this year established anoffice automation program. The new programpromotes office automation technology and skillsthrough a variety of projects, including computerliteracy training for employees, office automationstudies and a special procurement contract forconsolidated purchase of mini and microcomputers.The contracts provide the IRS with the flexibility ofordering these small computers with varyingconfigurations and software packages. Thesecontractswill satisfy user needs more quickly, ensurehardware standardization and software portability,significantly reduce systems design and developmentcosts and provide compatible systems throughout

theIRS'The IRS also established an adKoc human

resources technology group to fodus on the humanfactors involved in planning and, implementingautomated systems.

Automated Financial System

The IRS began modernizing its automated financialmanagement system this year. The new system willintegrate budget preparation, plan execution,accounting and reporting. The automated financialsystem will improve the timeliness and quality offinancial information, thereby improving IRS'smanagement of its over $3-billion budget.

Payroll/Per-ell System

The IRS continued to modernize its payroll/personnel system. The new system provides foron-line input and error resolution of payroll/personnel documents from terminals located in 116offices. The transmission of data rather than themovement of paper documents greatly improvesproductivity and will result in substantial staff yearsavings.

Cash Manag-ent

The IRS continued to improve its cash managementprocedures this year, producing interest savings tothe government. A notable achievement was theacceleration of the daily cash-deposit cycle from .18hours to one workday. This also was the fourthsuccessive year in which the IRS reduced the timeperiod needed to deposit all of the April 15taxreceipts.

Productivity Improvement

Efforts continued during 1983 to improveproductivity. A productivity enhancement fundprovided seed money for 17 demonstrations ofproductivity improvement ideas. Amanagement-generated savings system offered anincentive to identify savings by providing managerssome freedom to use for other purposes a portion ofany savings that they achieve. Employeeparticipation in work management, known as qualitycircles, was adopted for IRS use this year. Theimproved work methods developed by the qualit,.circles are expected to result in additionalproductivity savings.

Records Management

Because of the sharply rising cost of tax returnstorage and retrieval, the IRS is seeking more efficient

and technologically innovative ways of storing andaccessing its growing files of tax records. A test ofelectronic data transmission of tax return requestsbetween the Fresno Service Center and the San BrunoFederal Archives and Records Center has begun.

The IRS also is exploring the feasibility ofconverting paper tax document images to a digitalelectronic format and storing the images on opticallaser disks. A research project is planned for theFresno Service Center beginning with 1984 returnfilings. The test system will scan and image the 940and 1040 series of returns.

Master File

The number of taxpayer accounts on the individualmaster file had grown to 124.4 million by July 1983, a1.7-percent increase over July 1982. The businessmaster file as of July had grown to 25.2 million activeand inactive accounts, a 6.4-percent increase overthe previous year. During the year ended June 30,1983, the National Computer Center processed 558.3million individual and business master filetransactions.

Statistic. of Income

The IRS issued statistics of income (SOI) publicationsin 1983 on individual income tax returns for 1981,partnership returns for 1980, sole proprietorships for1981 and corporate income tax returns for 1980.Corporate source books for 1980 and four issues ofthe quarterly SOI Bulletin also were issued. The SOIBulletin presents keydata in advance of, or instead of,more detailed SO] reports.

SOI publications can be obtained from theSuperintendent of Documents, U.S. GovernmentPrinting Office, Washington, D.C. 20402.

The IRS provided statistical data to theDepartment of the Treasury's office of tax analysisand the congressional Joint Committee on Taxationfor use in estimating revenue and analyzing existingand proposed legislation and to the Bureau ofEconomic Analysis of the Department of Commercefor use in updating the national income and productaccounts.

Labor Relations

The IRS and the National Treasury Employees Union,which represents 70,000 IRS employees,experimented with the concept of cooperativediscussions for reviewing issues and resolvingdisputes informally. This informal processcontributed considerably to the development andsuccessful implementation of such productivityimprovement programs as incentive pay, quality

circles, workforce redeployment and alternativework schedules. The improved relationship alsoresulted in resource savings by reducing the numberof grievances, unfair labor practice charges and otherlabor litigation disputes.

Training

The IRS this year tested systems to bringcomputer-based training to its service center anddistrict office employees. In addition to saving traveland per-diem costs, computer-based trainingmaintains trainee performance at or above existinglevels and increases the job relatedness and amountof training that can be accomplished. The system alsowill significantly reduce training costs and increaseproductivity. Based on the success of the pilotdemonstrations, the IRS is proceeding with plans toimplement both the service center and district officesystems.

To support implementation of the automatedcollection system, comprehensive training programsfor technicians and managers were developed.Central to the training is a hands-on training file ofsimulated cases, which integrates many necessaryskills, such as knowledge of tax law and collectionprocedures and operation of the keyboard andterminal. In addition, employees received training on.how to deal with the stresses that often accompanyautomated work environments.

Computer literacy training courses also weredeveloped for executives, managers and analysts.

Helping Other Countries

The IRS provided long-term tax administrationadvisory assistance to Costa Rica, Egypt, Honduras,Jordan, Liberia, Saudi Arabia, Sierra Leone andTrinidad and Tobago. A short-term project wasconducted in Ecuador. The Agency for InternationalDevelopment funded the projects, except those inSaudi Arabia and Trinidad and Tobago, which werefunded by their respective governments. Assistancewas provided to Mexico in developing an audittraining program.

This year 291 officials from 74 countries visitedthe IRS for orientation and observation programs.Since 1963 over 6,890 visitors from 147 countrieshave participated in these programs. The IRS alsopresented two seven-week seminars in taxadministration management for tax officials fromseven countries.

IRS executives participated in the Inter-AmericanCenter for Tax Administrators' (CIAT) XVII GeneralAssembly in Curacao, Netherlands Antilles. IRSCommissioner Egger was a member of the ClATExecutive Council.

27

The office of Chief Counsel is primarily a fieldfunction, with approximately 70 percent of itsattorneys located in 49 district counsel offices underthe overall direction of seven regional counsel. Theregional counsel also direct seven regional directorsof appeals who oversee the activities of appealsofficers in almost 100 locations across the country.

Field attorneys in regional and district officesprovide a full range of legal services to the regionalcommissioners and service center and districtdirectors. They represent the IRS in litigation beforethe Tax Court and provide advice on criminal taxcases, tax collections, refund litigation, summonsenforcement, labor relations and other legal matters.

Counsel and appeals will open new offices inCalifornia as counterparts to the three newly formedIRS districts in that state. Counsel and appeals alsoare striving to use their limited resources moreefficiently by sharing office equipment and libraryand conference facilities wherever possible.

Revenue Procedure 82-42 has proved to be apractical and productive mechanism for thedisposition ofdocketed Tax Court cases. The appealsdocketed agreement rate increased by almost a thirdfrom 1982 to 1983. During that same period, Tax Courtcase disposals increased by about 20 percent, whilethe total number of cases pending increased by eightpercent.

New procedures in the small case area alsoproduced tangible results.For the first time in severalyears, case closings in this category exceededreceipts-by 1370 cases-for the 12-month periodending Sept. 30, 1983.

Over 76,400 taxpayers, requested appeals toresolve disputed tax cases administratively during1983. Appeals officers conducted conferences withtaxpayers at 38 appeals offices, 60 suboffices andhundreds of other locations to resolve taxcontroversies, without litigation, in a way that wasfair and impartial to both the government and thetaxpayer.

Appeals' agreement rate on cases docketedbefore the Tax Court increased from 57.1 percent in1981 to 65.2 percent in 1982 to 84.1 percent in 1983. Ofnondocketed cases, appeals settled 85.4 percent. Theincreased number of agreements avoidedunnecessary litigation for both taxpayers and thegovernment and resulted in earlier tax collections.Extra time spent on resolving cases and increasedreceipts, however, did increase nondocketed anddocketed inventory from 48,862 cases in 1982 to59.963 in 1983, and proposed additional tax liability ininventory increased from $12.2 billion to $165 billion.

~ppcaiu ciosea i i,vao tax slielter cases in 1983,53percent more than in 1982. The agreement rate was72 percent, up from 66 percent last year. Appealsclosed 4,177 docketed tax shelter cases agreed, anincrease of 221 percent over fast year. These casesreduced the rate of increase in the Tax Court's taxshelter inventory by approximately 44 percent.

Appeals settled 81.6 percent, up from 77.3 percentlast yew, of cases with proposed deficienciesexceeding $1 million. Although these large casesaccounted for 86.6 percent of total dollars ininventory, they comprised only 2.7 percent of totalcases in inventory.

Small cases involving deficiencies of less than$2,500 comprised 27.2 percent of total cases ininventory, but they accounted for less than twopercent of total dollars in inventory. Of these smallcases, 93.3 percent were settled by appeals, up from85 percent last year.

Corporation and Individual Tax

The corporation and individual tax divisions issueletter rulings and technical advice memoranda thatinterpret and apply the tax laws to specific sets offacts. The rulings divisions also respond to generalinformation requests and are responsible for thedevelopment of revenue rulings and revenueprocedures that are published in the InternalRevenue Bulletin.

During the year, the divisions issued 263 revenuerulings and revenue procedures and 34,987 letterrulings and technical advice memoranda, including25,776 requests for changes in accounting methodsand periods.

A significant revenue ruling issued this yeardisallowed the use of the rule of 78s as a method ofaccounting for interest income and deductions.Another ruling presented factual situations thatdistinguish between qualified charitablecontributions and nondeductible tuition paymentsmade to organizations that operate private schools.And to eliminate uncertainties in computingyield forarbitrage restriction purposes under section 103(c),the IRS announced that it would not seek SupremeCourt review of the 1982 court of appeals decision inState of Washington a. Commissioner.

The corporation tax division oversees theactivities of the art advisory panel and the art printadvisory panel. The panels are composed ofprominent art authorities associated with majormuseums, universities and dealerships.The panelistsserve without compensation.

In 1983 the art advisory panel recommendedadjustments of approximately $18 million, amounting

29

S.*d

Requests, for tax Taint

rulings and Administrative provisions

technical advice Changes in accounting methods

(Gosings) Changes in accounting periods

Earnings and profits determinations

Employment and self-employment taxes

Engineering questions

Estate and gift taxes

Excise taxes

Individual income tax matters

Corporation tax matters

Type

Revenue rulings Administrative

and revenue Employment taxes

procedures published. Estate and gift taxes

Excise taxes

Exempt organizations

Income taxes

Employee plans

Tax conventions

Total

hoseciation caser receivedtrain -ininal inuestilfaft

Receipt and Total opened

disposal of Total dosed

criminal tax Counsel declined

matters Department of Justice declined

U.S.attorney declined

Prosecutions completed

OP--Pending beginning

Total requested

Total rendered

Pending end

30

Taxpayers' FieldTotal requests requests

34,987 34,399 598

232 204

10,641 10,641

15,135 15,135

1,213 1,213

538 457

336 303

359 319

216 147

28

81

33

40

69

2,791 2,667 124

3,526 3,313 213

to a 12-percent net reduction from charitablecontribution claims and a 42-percent increase onestate and gift appraisals. The art print advisory panel

recommended reductions of approximately $110

297

million, which resulted in a denial of 99.3 percent ofthe deductions claimed by taxpayers for publishingventures.

To enable the corporation tax division to address

more complex accounting problems, the IRSpublished a revenue procedure that allows certaincorporations that make an election to be asulichapter S corporation to obtain approval. without

the Commissioner's prior consent, of a change in anannual accounting period.

To expedite the issuance of certain rulings, the

IRS also published standard representations that arenecessary when requesting rulings under various

Internal Revenue Code sections.

Criminal Tax

2,610

2,333

V-L182_

188--

1,888

The criminal tax division and attorneys in the variousfield offices in 1983 reviewed 2,6 10 recommendationsfor prosecution and 1.542 requests for initiation ofgrand jury investigations and spent 21,636 hoursproviding pre-referral legal assistance to the criminal

investigation division. Among the cases the criminaltax division handled that resulted in indictments,guilty pleas or convictions was one involving a

nationally known tax protest advocate involved in thesale and promotion of mail-order ministries who,

together with seven followers, conspired to defraudthe government of more than $1 million. The

36

51

6.5

Z?

promoter was fined $95,000, the largest fine ever

assessed against a person convicted of tax offenses. Anumber of indictments and convictions also were

obtained against promoters of abusive tax shelterschemes, and a circuit court found factual

impossibility to be no bar to prosecutions forconspiracy where promoters conspired to sell illegalshelter schemes to undercover agents posing asbuyers.

In June 1983, the Supreme Court decided twocases that will significantly affect the IRS's ability toobtain grand jury material for civil purposes. Onecase held that the IRS examination process is not11 preliminary to" a judicial proceeding. The secondcase held that the government was required to show a11Particularized need" to obtain grand jury materialfor civil purposes.

The Tax Equity and Fiscal Responsibility Act of1982 (TEFRA) added new enforcement tools,including penalties and injunctions againstpromoters of abusive W shelters, and increased theexisting penalties for tax crimes~ Under TEFRA the

TYP- of,ipi and dispw Disclosure opinions

lati.. casesDisclosure litigation

Disclosure coordi

Discovery opinions

FOR opinions

FORappeals

FOR and miscellaneous litigationFOIA requests

Privacy Act opinions

Privacy Act litigation

Privacy Act requests

Privacy Act appeals

Total

PendingOd. 1,1982

86

12

2

2

8

236

91-52

5-

11--

1

506

availability and effectiveness of the administrativesummons for criminal tax investigations also havebeen enhanced.

Disclosure, Litigation

The disclosure litigation division advises the IRS onthe availability and uses that can be made of taxinformation under the disclosure sections of theInternal Revenue Code, the Freedom of InformationAct and the Privacy Act of 1974.

Among the significant cases this year was Long v.IRS in which the district court ruled against theplaintiffs request permanently to enjoin the IRS fromwithholding future cycles of ta~xpayer compliancemeasurement program (TCMP) data and reaffirmedits earlier holding that source data from TCMP is

PendingReceied Disisased Sept. 30, 1983

282 238 130

19 132

12

17 21

184 -

10 4

4470 445 261

71 72255 250

90

T722 17 1014 13

3 2 1-1 2 -

1,168 1,087 58~

31

Type alcove

Receipt and disposal Revenue rulings

of employee plain letter ndings

and exempt

organizations

division cases

Technical advice

Other advice

Legislation

Regulations

Miscellaneous

TOW

Pending i PendingOct. 1, 1982 Received Disposed viept. 30, 1983'

exempt from disclosure because its release wouldseriously impair enforcement of the internal revenuelaws.

In Church ot'Scientology v. IRS, the district courtheld that the plaintiff could not gain access tomaterial already ruled exempt from disclosure in a

previous Freedom of Information Act action broughtin California.

in addition, the disclosure litigation divisionassisted IRS officials in connection with various

legislative initiatives.

The employee plans and exempt organizationsdivision prepares regulations and provides legal

advice to the IRS on issues involving employee plans

Employee Phins and Exempt Organizations

General legal 3,558 3,620 3,620 3,672

cases received 3,192

1979. 1980 1981 1982 1983

18 13 21 10

39

15

10

40 46

32 32

29 30

4 1

33

15

9

2 3

77 8 16 69

11 25 22 14

174 148 169 153

or exempt organizations.The division provided assistance to the Treasury

Department and congressional staffs in developingthe pension provisions of the Tax Equity and FiscalResponsibility Act of 1982. It also publishedtemporary regulations explaining the new provisionsthat established income tax withholding frompension and annuity payments. Final regulationswere published to interpret provisions related toqualified employer-provided educational assistanceplans (payments to which are excluded from theincome of the employee), state-deferredcompensation plans, employee stock-ownershipplans that provide tax credits for contributingemployers and the taxability of income derived froma trade show by a tax-exempt organization.

The division also proposed new regulations onminimum funding requirements for pension plans,the application of the new "top-heavy" rules andpension plans of related organizations providingpersonal services.

General Legal Services

The general legal services division handles nontaxlegal matters. In response to thevarious harassment

tactics of tax protesters, the division in 1983 assistedthe Department of Justice in defending numerousbaseless lawsuits brought by tax protesters againstIRS employees and in the removal of falsecommon-Ia. liens filed against empioyees'property.

General legal services provided legal assistanceto the IRS regarding the child and spousal supportrefund offset progrann under section 6402(c). Thisprogram has been challenged repeatedly in thecourts, and division attorneys have assisted theDepartment oiJustice in thesuccessful defenseoltheprogram. The division also provided assistance to thedirector of practice relating to tax shelter opinionregulations, which will be enforceable against allpersons who practice before the IRS.

The division assisted the IRS in theimplementation of recently authorized. alternativework schedules for employees and provided legalreview and assistance to contract personnel inprocurements for automatic data processingequipment and services.

General Litigation*

The general litigation division advises the IRS incollection, assessment and summons enforcementmatters. Among the more important cases handledthis year was United States v. Rodgers, in which theSupreme Court held that a federal court has the

Typesaf- - cgions

General litigation Bankruptcy Act proceedings

ones received Miscellaneous insolvencies

Decedents'estates

Suits to collect taxes

28 U.S.C. §2410.

Interpleaders

Others

Injunctions

Disclosure and testimony

Summons cases

Erroneous refund suits

Miscellaneous court cases

Advisory opinions

Tax return preparem:

Advisory opinions

Court cases

Total, all regin.

National Office:

Appeals

Advisory

Other centralized ewes*

Total, National Office

Total, all regions & National Office*Includes actions for injunctionsarid/ordedarstory mlief.

stt.

Receipt and disposal Pending Od. 1, 1982of general Received during year

ligitation cases Disposed of

Pending Sept. 30, 1983

discretionary authority to sell property under section7403 when only one joint owner is liable for the tax.The decision reinforces the IRS's ability to forecloseatax lien against jointly-held property.

In United States u. Rylander, the Supreme Courtheld that in a contempt proceeding the FifthAmendment privilege may not be substituted forevidence to support the taxpayer's burden ofexplaining why production is not possible. The Courtexplained that, although the defense that theindividual lacks possession of the summonedmaterial is a valid defense to production, it must beraised at the summons enforcement proceeding.

The Supreme Court also held in United States v.

1982 1983

5,698 7,352

139 128

293 256

889 1,060

315

459

283

503

247 412

543 592

11,941 12,647

28 30

2,106 3,040

4,600 4,907

126

28

27,402

1992

296

394

23

43

40

3U93

1993

374

428

20

713 822

28,115 32,115

cow Non-cow Total,

16,925 1,466 18,391

26,145 5,970 32,11524,812 6,154 30,966

18,258 1,282 19,540

32 33

Typeofease

Receipt and disposal Revenue rulings

efinterpretative befter rulings

division cases Technical advice

Other advice

TOW

I'M&S P-d-8Od. J. 1982 R-ioed Dd S.~. 30,1983

84 168 80

27 104 100 31

39 127 115 51

37 135 138 34

187 534 525 196

Whiting Pools, Inc. that bankruptcy courts haveauthority to order the IRS to turn over to thebankruptcy trustee tangible personal property thatwas levied upon, but not sold, prior to bankruptcy ifthe debtor-taxpayer whose property was levied uponis in a chapter 11 bankruptcy reorganizationproceeding.

in United States v. Toyota Motor Corporation, thedistrict court ordered summonses enforced againstthe Japanese corporation. The court decided that thecorporation's activities in the U.S. made it reasonableto exercise jurisdiction over it without offending dueprocess limitations.

Interpmtative

The interpretative division provides legal advice tothe IRS and other divisions of Chief Counsel onsubstantive and procedural tax law issues. Thedivision also serves as a local point for thecoordination of IRS litigating and ruling positions.

This year the division continued to implementnew procedures, such as the simultaneousdevelopment of important issues with the rulingdivisions, for expediting legal advice on private rulingand technical advice requests.

Attorneys were active in a number of taxaccounting studies and projects. Extensive work wasdone on problems relating to the long-term contractmethod of accounting, including ramifications of thePeninsula Steel court decision condoning the use ofUFO inventories in connection with the completedcontract method.

Again this year abusive tax shelter promotionswere the subject of a number of legal opinions. Asignificant revenue ruling held that an investor invideo programs was not considered at risk undersection 465 because the financial arrangement in thetransaction lacked economic reality.

Legislation and Regulations

The development of tax regulations comprises thebulk of the legislation and regulations division'swork. The division also assists the Department of theTreasury and Congress in the drafting of tax lawprovisions, reviews proposed revenue rulings anddrafts of forms and publications to ensure they areconsistent with recent legislation and draftregulations and gives technical advice to Treasury inthe negotiation of tax treaties.

Typeof~

Iteceipt and disposal legisWtion

of legislation and Regulationsreguiahow

casesMiscellaneous

Tow

The division published final regulations this yearto provide guidance for the filing of consolidatedreturns by corporate groups that include either lifeinsurance companies or thrift institutions. Other finalregulations published this year included rules forinformation reporting by brokers and rules relating tocertain foreign shipping income. Some of the subjectson which regulations were proposed during the yearincluded the long-term contract method ofaccounting, the penalty for substantialunderstatement of tax liability, the credit forincremental research expenditures and the foreigntax credit. The division also provided assistance intax treaty negotiations with 10 foreign governments.

The division participated in an effort by the IRSand the Department of the Treasury to improve thedevelopment of regulations and accelerate their rateof publication. The division now prepares draftregulations for consideration by the Chief Counseland Commissioner and transmittal to the TreasuryDepartment according to a schedule that includesprojections for several months in advance. Drafts ofregulations now are reviewed by a Chief Counselreview staff prior to submission to Treasury in draftform and by a review group before final drafts aresubmitted to the Commissioner and AssistantSecretary (Tax Policy). Review at higher levels in theIRS and at Treasury is thus less time-consuming.Existing projects also were assessed and closedwhere warranted. In addition, reports on regulationsin process were revised to make them moreinformative. As a result of these efforts,approximately twice as many projects were closedwithout regulations and by temporary or finalregulations as in the previous yew.

Interested individuals and organizations wereinvited this year to assist in developing regulations bysubmitting drafts for specified projects. In addition,the division computerized its case tracking system toprovide better management control over theregulations process.

P_&9 Pes6wOct. 1, 1982 Recei-d Diqmsed Sept. 30, 1983

53 18 24 47

419 147 ISO 416

84 161 152 93

556 326 326 556

34 35

Tax Court ones recei,ed

(Total above bars is total

number of cases.)

I- cases other

dum Small-

Small tax casev

Refumd litigation

mes received

32,610

30,739 22,574

20,660

12,711

16,995

11.800

5,195

7M9 ,

29,512 20,925

19,026

Tax Litigation

The tax litigation division assures that the i~gal'd in all

position of the IRS is consistently presente

refund cases and cases litigated in the Tax Court.Attorneys from the division argue most of the TaxCourt motions -approximately 1,000ayear-set forhearing in Washington, D.C.

The division continued to improve its handling of anincreasing number of Tax Court filings with a staffapproximately the same size as last year's. The use ofmotions for summary judgement increased-especially in the tax shelter and tax protesterareas-in an effort to dispose of cases without thenecessity of full trials. Several precedential taxshelter opinions resulted from the filing of suchmotions.

The special trial attorney program finished theyear with 171 groups of cases in its inventory,includingmany ofthe largest tax shelter groups inthecountry. The 1,400 London options cases, the largestsingle consolidation ofcases in the history oftheTaxCourt, went to trial on Jan. 31, 1983.

The Supreme Court, in Tufts v. Commissioner,upheld the government's position that nonrecourseliabilities in excess of fair-market value of propertymust be included as amounts realized when propertyis sold or exchanged. The Tax Court has continued tosustain the IRS's position in abusive tax shelter cases,not permitting deductions in these cases in excess ofactual cash investments. The court disalloweddeductions generated by abusive tax shelters in goldmining, dredging, master recording, charitablecontribution of gemstones, book distributing andcoal mining.

St.w

AD Tar Coart caser'I-. and

Overpaymentspl~

-) diiwate coined mined -- dispate mined - arined

Number Numberof 1. Deter-

Claisned Det- of

Tax in litigation - Pending Oct. 1, 1982 52,757 $7,263,652Tax Court cates Received 32,610 3,740,136(in thousands of dollars) Disposed' 28,104 1,225,019 $429,343

Recovery rate' (percent) 35.0Pending Sept. 30, IM 57.263 9,778,769iDm not include an inventory of nondeficiency mes consistingof 77 cases pending Oct. 1. 1982, 40 receipts, 38 disposals and79

Z`*pending Sept. 30, 1993.

21nclud" both small tax cases and other.31fisposals include cases tried, settled and dismissed. Some of thedetermined mounts ace, for cases that wm subsequently appealed.

W,496

Olk

1979 1980 1981 1982 1983

1,080

898 921 961

1979 1980 1981 1982 1983

Stah.District coolts C"C-d

$307,189 9,826 $18,355 S 4925,493 10,036 19,218 266

22,368 $16,497 10,166 18,313 $9,413 224 $184

73.8 51.4 82.1310,314 9,696 19,260 91

'Amount determined expressed a percentage of mount assertedor claimed. These mounts do not include proposed assewmentsthat am agreed to by the taxpayer at district or appeals conferences.In the me of a claimed overpayment, the recovery rates shownshow represent the portion of the mount in dispute that wasrefunded to the taxpayer.

small tax -Taxes and

PenaltievOverpaymeau

1. Deter- Det.-

TotalNamber Amoont Amount Namber Amound Amount Number Amount Amount

of in in of in in of ;a inCaUx &Wde3 MW co- &"fe3 Saw onse; dispaw S04

Tax in litigation Pending Oct. 1, 1982 2,619 $547,350 812 $693,501 3,431 $1.240,851mfucul sait.- Received 816 164,864 145 170,801 961 335,665(Inthousandsoftiollars) DiSpoSed2 669 126M 117 62,743 786 189,250

Amount in suit- $109,559 SM,744 $163~03Amount not refumded5 68,208 Z7,021 95,229Percent not refunded 623 50.3 58.3Pending SepL 30, 1983 2,766 585,707 840 801,559 3,606 1,387,266lCases in courts of appeals and the Supreme Court m included and interest and counterclaim mounts.under the columns representing the court of origin. 4Amotmt of taxes, penalties and assmed interest sought ax a refund.2I)i3posals include cases tried, settled and dismissed. 57bat portion of the amount sought as a refund, which was; not3Amcunt in dispute includes claim for refund of taxes, penalties refunded to the taxpayer.

3637

Operations

Tax Court workload

1979-1993

*(Amounts in dispute in thousands of dollars) 53,440

57,869

F- _7

46,167

34,776

33,049

31,119

29,875 28,620

The operations division implemented automatedmanagement information systems for the employeeplans and exempt organizations and interpretativedivisions, an automated financial managementsystem and an automated litigation support systemfor tax shelter cases. Automation projects currentlyunder development include a nationwide on-line

27,910

17,295

13.098

23,926

A

1 21,037

Receipts Receipts

(S37 73J* ($5,123,1!~' ($7,314,7670*!I 1 .1

Receipts

Disposals

1979

Disposals Disposals

PerA.g Pending

1980 1981

18,4841

Pending

case tracking system, a regulations tracking systemand a personnel reports system. ,

.,/

To provide increased employee training,for thelegal divisions, a training and employee developmentsection was created this year. A student volunteerintern program also was begun to provideopportunities for law students to gain practical workexperience, encourage the interchange of ideas andbroaden recruitment.

Receipts

($9X5,468)*

Receipts

Disposals Disposals

pending peoding1982 1983

1

F

Tax Courts

ActionCW- District Snialf taxCourt coalb cases Other TOW

1982 19832 1982 19831 1982 19831 1982 19835 1982 1983Trial court Decided in favor

- me record of the government

(Opinions rendered- Decided in favor

refund litigation and of the taxpayer

Tax Court casesP Decided partially for the

taxpayer and partially

for the government

Total opinions

Number 20 16 184 106 554 601 446 673 1,000 1,274Percent 51.3 38.1 69.2 53 48.6 56.3 51 63.6 49.6 59.9Number 16 21 62 74 129 93 83 50 212 133Percent 41 50 233 37 113 7.8 9.5 4.7 10.5 6.3

Number 3 5 20 20 458 383 346 335 804 718Percent 7.7 11.9 7.5 10 40.1 35.9 39.5 31.7 39.9 33.8

39 42 266 200 1,141 1,067 875 1,058 2,016 2,125'Related cases are reflected as one opinion.'42 opinions in Claim Court, involving S3 casm.'200 opinions in district courts, invoking 221 cases.'1,067 Tax Court opinions, iavolving 1, 185 small tax cases,

Region

Regional offices North Atlantic

caseload report Mid-Allantic

an cases Southeast

Central

Midwest

Southwest

Western

Total

court

11,058 Tax Court opinions, imolving 1304 casm other than iunallsmall Taic Court cas".'On casm for which decisions were entered during the fiscal year.

P_&V prisdingOd. 1, 1982 Received Disposed Sept. 30, 1983

12,349 10,396 9,120 13,fiZS10,505 9,598 8,749 11,354

9=1 8,621 8,975 8,869

5,098 6,422 6.075 5,44510,286 7,848 9,089 9,045

8,080 8,267 7,573 8,77422,384 17,541 13,410 26,515

77,925 68,693 62,991 83,627

Partially 6and partialty

For the Against the against thegoverinnew goverunierd Iii-eld

Told Nasuber Pmeof Nuoubr Paeat Natalie, Percent306 243 79.4 44 14.4 19 6.22531 217 95.8 24 9.5 12 4.7

SY 26 49.1 20 37.7 7 13.27 6 95.7 1 14.3 - -

Appellate court Courts of appeals

-,record Originally tried in Tax Court

(Decisions - refund litiga- District courts;

tion and Tax Court cases) Supreme Court

'Of the cum originally tried in Ta Court, the courts of appeals 20f the mes originally tried in district courts, the courts of appealsrendered 253 opinions in 352 dockets, including 303 dockets for the rendered 53 opinions in 58 cum, including 28 cases for the gm-goverrintent, 27 dockets against the gowounient and 22 dockets eminent, 23 against the government and 7 partially for the govern.partially for the goverrucent. nuent.

3839

Contents

Appendix

Statistical Tables

Table L-Internal revenue collections by sourcesand by internal revenue regions and districts, statesand other areas/41

TableZ-Internal revenue collections by sources/46

Table 3-Internal revenue collections by principalsources/48

Table 4.-Amount of internal revenue refundsincluding interest/50

Table 5.-Number of internal revenue refundsissued/51

Table 6.-Number of returns filed by internalrevenue regions and districts, states and otherareas/52

Table 7.-Returns filed, examination coverage andresults (1983)/.A

Table 8.-Returns filed, examination coverage andresults ( 1982)/56

Table 9-Additional tax and penaltiesrecommended after examination by class of tax andby internal revenue regions and districts and otherareas/58

Table 10-Number of returns examined by class oftax and by internal revenue regions and districts andother areas/59

Table 1 1. -Returns examined by examinationdivisions/60

Table 12-Examinations resulting in refunds(Excluding claims for refund)/60

Table 13.-Results of collection activity/60

Table 14.-Civil penalties assessed and abated/61

Table 15-Appeals division receipt and dispositionof cases not before the Tax Court (Nondocketed)/62

Table 16-Appeals division receipt and dispositionof income, estate and gift tax cases petitioned to theTax Court (Docketed)/62

Table 17-Requests for EP/EO tax rulings andtechnical advice (Closings)/63

Table 18-Determination letters issued on ERISAemployee benefit plans/63

Table 19-Number of exempt organizations retoir s

examined by type/63

Table 20-Number of active entities on exemp~organizations master file/64

Table2l.-Disposid of exempt organizationsapplications/64

Table 22- Internal revenue collections, costs,employees and U.S. population/65

TableM.-Costs incurred by the Internal RevenueService byactivity/65

Table 24. -Costs incurred by the Internal RevenueService by office/66

Table25-Personnel summary/67

Commissioners of Internal Revenue/68

Principal Officers of the Internal RevenueService as of Sept. 30, 1983/70

Chief Counsel for the Internal Revenue Service/75

Principal Officers of the IRS Office of ChiefCounsel as of Sept. 30,1983/76

Statistical Tables

Table I.-Internal revenue collections by sources and by internal revenueregions and districts, states and other areas(In thousands of dollars)

let.. I I and deal and.the,:,. .1 bet neux-ed by :ngle.Merets ind-led I, toolnuffielts: tot. to,.the, late, tolln, at too.- of table.)

Total onernalne'em, ConoNationC.Iletion. "Cole -

,Illin,-. and C-loy-t to...

Unottel 51.111, totalNNH~Aftbunbc Reque,

Albany (See (C) Whow)Aug,ata flad,ndl .Seaton (Maaaa-ddal~B'doO'n (See (C) below)

R '6r (c) bel w)

u:'~aV:rclN

`uhguN,

1-tud flCon,Z' UManhattanPonalWh New Hampse.hePron,&lcd ~1R1hdd1C111s1E1jIMulRegy,. .. ... .. . .....

Bainhune (Mayla,d iForegn.0 read aPu Fi7Co

one,NewankPhdadelph,a . (See (a) deow)._Pee,ttegh (Sao Jet W I..R.hl.hd , hullMonet" ~~~:::~1,De2aware).

SoutheastRepon.,Menlo ~doergat.

Soudh CarollalGneladcuo IN Uh Croh.)Jackaon , ~~: ~~

me

Jackso-He , . ._.. JF="'~::,Na-Ith .. ... . . ...... (To he. .a)

C-Z"u- (S~tc) below)Chnnatuyl 150 fd) belowt.Debout IM'Chgan)lyuanddnli~ Ind..) .. ~ ~.:Lot,-Ie, . . ..... Ketttuct,y~ , _Parkersbutg (We~t VMn.)

Mud-al P1.9 onAdendeen (South DakWal

sedt, I.w).Iowa)

Fango (Noeth Dakota)M,M.k' ft-0 ..onula Nele-ka)St PaulSt~ Lo's

!M-h).

retesonalSeungfield ....... .. . .. (Sea nu below

Southwest Region - , ,Al.quen; n . ... . . IN.w M-CC),A aw- (See (I) Nlow).,Chawlea

D te (Coloado)H=n- SeC-hlbe1dwj . ..... .. ..Lead A.k .. .............. Arkath-)New Dfldans,.: IL-ha))_:01,aho-

C,(Ok h-a

W~Iula KCn.,)WesteenRegide,

AnChNageB.ad jAlas")Idalue

Helena (M.hunnal'oeol,l, .. . ..... .. (HawaO .Lo,=eles .. -.: I-.onto

e.l.11I

Polandno. .. I=~::::.SaIlLakeCay (Utah) ~San Franosco (See (a) below).Seattle ..... ...... .... .. ryu.srunquon)....

Undhot uted:Federal

taxd-dal ~ . .... . ..........

Ga.hne, 1~1%01 aW Nceas FICA Croots'Wethheld hoea of m employeas ...... ......Cle.nex- 1. Ne. eme-tuan 1.1 andon

r F.Ce and! N.~ .......... ......... .Pneadenulelecdon c~mdwqn fundEaldd

he cred'et~

..., ............. I... . I - .1 . ..... ...

Tolle IN 91108 lot any,11 51,010

Inchene ta~ Inc.- .Total not withheld ithb.ld

'noand SECA - FICA

R.&C.6 U-N.Volluntendnee

It) (2) (3) (4) (5) (6) (7)

627.246.793 61,779.556 523.475,821 90.341.073 425.707.739 1,115.427 4,311.582110,328,669 14.414,775 9I.M01114 12.948.0 1 77,94,194 137,552 763,647

5.312.092 270,545 ~ 980.082492

Pit 4 445,4D3 9255 33,18~1.598.015 123.188 l,,t23,D00 279,164 1,106.02, 13.732 2083

17.219,046 1,1137,06,t 14,929.024 2,300,766 12 4B3,125 23 W 12148910.772.950 728,549 9.80.306 2 453,57~ 7.260.861 51,586 61,2135

8.420.402 777.174 7.339.881 1 021,855 6.257285 l 014 5972793t,337 104,350 808.207 139.839 655,696 3,020 9.450

t4.3tut,W 1 602.617 12.368.1160 - 6115.759 10,560.232 276 QZ59247.566.25~ 8,527.736 36,402,961 3950.335 12.141:341 33828 2711,561

1.981.512 159,181 1,765,011 337,2422 '1~ 30 5:2

2.132.609 iB4.271 1925 743 288,055~:64;0,509

1,137 26.N2755 7.241.847 76,880.690 11,227,225 63.900,019 1.045.603 708.044

"M 72.43817 712,110 11. 11.113 1980.998 13,537087 495,440'58 563 2611,178 413356 2.~51.56l 5.270 Q.9921.3 36

1 091.21'11.144 71 61 43fW5 636.4Be - 38.327

:CS "86S

"tI~2,518 369,510 1,515,073 5.270 2.66,12 3 723,327:329'B 2,591,277 19.7U,357 3 1611.0~ 16,377,667 16.033 202,59318 918226 l.C79,07S 16,377,579 2.510936 13.3~3 956 33a.005 iB4.68312,903.259 914.305 10,658,087 1 249,284 9.264558 30.208 1103711 630.IB4 813,715 9,D97,717 1,687.967 7,177.723 160,624 70946~jtu:ll s..~ " :2

2,124 492:7212

' "'216601 2.0VA67 24 21,917

...545111.380 12.172.821 41,646,098 278.199 451,261

11467.885 1,186,986 9217.375 t 432 267 7.699,285 3.255 e2.5675,632.958 462.706 4,91 7~738 66077, ~,003.693 2,M2 42,632M 97,.2 339,396 3,759,425 6,18.594 3,071,953 2.562 36.316

12622,320 1.165,453 8.638.B16 1,400.961 7,071392 637 B5,827

2 4'556 194762 2211.118 629,951 1.5~4.B20 15,315 21.031

21:2'30.855 1,399,1104 18877.257 5 769,8110 12.72004 251,651 131,422810, :113 114211 6926,651 1,342A96 5.530.652 2.136 5146In...

.7. , ID6,329 67.567.611 8,410.762 58.519.023 62.002 574,943

11~7 21"

9.863.116 1294.992 8,470,351 72 97,7D1'd"

." 31 6238.976 136,307211 51 2344,181 ISUS171 14 273.1189 Q.309

28196,645 3:5811.591 23,739.W 2.287.748 21.187,918 43015 220.96112:673.909 B05.553 11,362.744 1.561.366 9,751,615 6.825 62,938

6,757.929 690,412 4,392,089 1,001.1~7 3,354.562 406 35.M2.171.308 145,440 1,951.045 449,039 1,180.688 255 21062

89.811.051; 0,763,133 76.414.652 63.166.962 "9.033 682.9.0902.126 56,845 812.257 240,3()6 566,002 105 5844

4:1~1:22 3,170,751 28,097.584 3 &40.513 23.88308631 268910 305075~ 649 585,909 4.078.017 1.193D55 2.85036 245, M064

1,059.W 52.362 974.553 315,591 652.695 20 6,04010JI0,907 1.1 2B 403 6,610,935 1,306 - 7.232.987 2.582 68.922034. 5 407,990 3466.366 666,634 2599,715 177,120 22,99815

670.13, 1,609.297 13,401,875 1.784.897 11,358,443 161,579 96,95713,788,382 1,102,498 12 206.281 1,314,332 10,414.767 378,160 99022

5,651,027 649,078 4.766,784 1,123.937 3,60 .231 8.506 5D. I 1087 69,391,169 15.392.572 53,22Z636 208.005 197,955,:951650 7.679,633

12,551 118.534 1,71 I.B60 410853 1 2B8.093 67 128479,124,720 612,367 B,136.879 2,183,577 5.913.248 2,740 37.315

916, B9 74 .393 M.872 500.108 3 5,4102

J~2 AN

IS12 109.949 22.60 136,157.4. 2M W 205.241 3,936467

11.682.493 $0,611 9,96209 1 3393,120 8 490,47 28,123 50,40916377,602 1.603.122 11,514,011 2,165.452 9.253.448 12.631 82,002.998,647 320.307 2,480,964 620293 1,829.t22 2.M 29.2208. 59 DDO 697,BI4 7.170.940 1.707582 5,408A28 2,445 52.4859

.650,172 787.638 6,885.345 1.01422 5,23089 3~5 49,1885.625,771 U7,652 4,577.425 1,132,914 3,195,- 216,653 32.444

IDD.616,647 11,1266611 $6.27S201 16,363.862 69.006,626 2641,553 636,240

0557,61

294,010 1,421,152 267.675 1,145,421 - 7,855

18.996 149.9D0 1,530,148 263,497 1.251,505 1,161 3,9851.140.291 56.0D0 1,021.243 314,072 69B.351 440 7,5801.897,1358 154.877 1694.375 297.633 1,383,361 - 13,181

":"686 3.716.970 33,189,235 6,166,503 26.448,800 4,108 269.825

4115.757 202662 4,201.121 1,003.005 3,162S57 569 34,8941:1.14 3 664 4357.163 023.400 3,505.423 1,953 26.387

7:S100

'5'4 60:1791

.786,875 429.663 I.W.163 2 15 N62,452.696 234,7a2 2,107,207 363.065 1,723.542 2,583 18016

30,897,749 2.449,226 26,321.53a 4,W.176 21.352,106 254.605 t67.6469,567.475 607,359 8.645.225 1.5116,974 6,995.295 1.132 61,825

1871.994) 538.2U 0,25et,712l - 11.298.99") 37,600 6.652486,157 45,3~ 44D,803 40,503 - -

(463,461) - (4634611 - (463,461)

03 - -31

'7 31 17

3,:",6,31:'163

1,781.822 1,798.455 1.798,509 (54)

lbaI C Wom. ..... . 70 893.~34 6,166,196

Illedes .. _. .. 39.199,256 3.019,829IC)New Yo,k 72,071,698 10.404.IN

IJ 32,

d 066,267 3.876.332(a)

Penet". 31.B21,585 2.393,381(t)To- 46,511,726 4,08,05,1

5%5t0.769 11.013.679 47,1100,907 258.713 437,47032,884.368 4,764.450 27,07.316 277~416 35518558,570,229 7,917,974 50,111,896 95.713 444,U626102,092 3.111.463 22,744,240 ;2.381 234,00927,035.666 3,760,219 22.60.514 368.213 290,72D35856.132 8,285.516 27,276,645 38,019 255,952

40 1 41

Table I.-Continued(in thousands of dollars)

Internal re,enot eg,ons and duturicus, states andother mas. I IStates recresented by ri~.gk.distinct. indicated or Parentheses; hills a lettittle, tual %- .1 W".. .1 table.)

United sorths, to[.$,.-Atlantic A

Albany J~~ jl~l hot-)A-`

miu.I.. ,

6,-- See ~c8 cIdeBoStMbillu:la1O IScd bbl`~*~~a.

finglo (Vemont)

M."'dW)

M-I.n -1'e.(! )̀ha-JPon-lin IN H-~ruc)ProyKance Rhode I.I.W)

Mid-Atureft. Reg..8aftrind,o (Maryand 0 C.)lon,Pu 91ond

'e.ark 4NO-jamsey)Madiuch, Sea 0

IS. Is

Wnnnglon 1=:e,Sde;haadt Reg

Alients a-8, Alaosol . . .C= (Sou=G,--' INOnhJack- . mcousilmo)Jackeenn,"o (FI-) ~.N-110 ... (Tenneseue)

C=son

Cl.ola- I'S.I% ZZI .Ween MKhl")indin-hs

Park-AberdeenCrica

See I I gsio.)~. 'roine~.

b 6,jwurcorhur)

onions Nebraska)SS~. Leon . ........ (Muc-10 -

Paul IM-see.)ljn.,~Il 11, (D) We.)So

'set

An

Alooduent' IN.M-)-A.1,n- . Scolies'-)ChoyerindDelta

Little Rock ................. (Ankan-)NO On- ........ .. I . (Lou,..) . ...........Oklanorce Dry .......... . IOklaniono).Wcrita . Kansas)

westoniftegionAnchorage . . ...........B

........ .. lidahou ... ................. ........ (Moruaria),lawria

Is'.'*(eV O"i

PMand :::: : -::: !=-)Rino .. :: : (N=::::Sell Lake Cry,SanFr.-.:

.... .... ...SeeWbei..) .. .

Useautle ............... fWashinglon).. .............nifistrilturtmi.

Federal. 'everan. I ............................Gasoline. lutxcaung oe A. enoss FICA -taIyrdianot

blies Or toocal orneloy. ..........%I!Iraccount I. ....Urc--- too end

Force and! Naq ..... ......... .. ......... .Pody"Imue! election -pagn send . .........

EstateU.

E.,ise

Gulf,an 0,is. columns

ll~15,16,2129 and 40)

(9) (10)

Alcohol on-

DalbIlild Win. Beer7.1.1 sort bunts" 11 Wee'r 11

111) k2) (43) (14)

Tobacco-esnl 1~

(15)

6,07 N2 140,675 35.765,538 5.634.653 3,790,148 239,329 1.597.375 4.139,8101.094.357 25.149 1014,493 506.925 307.947 49,438 149,540 31,2N

34301 1.058 2BOD6"7

B~ 5011,18,054 ~31:

6"3484 IA7() 59

171.530 3V7'S

154 111:6411 111:t.11 57 16168 1,277130 2,250 64.566 2

t37 325

INV1 5.0 9 232972 123,1'02...

24,565 9820'8 3738~711

4"72 12

1109

026 2 ~33 "T, 12 6 82616 5 26"1

2552 AB8 9.912 2.003,156

3,870 103BOO 17.11,17 10224 26.02

71 63 15A92 31.205 5.52~ 9,12 24,7-5 3 36':3

112 2

1 86677,542 10,517 5.195 86 11.469 212.816 1.031.405130. 7 620

.:71~111 1.21~11371 152.111967 252.72a 7883 21,356 310

17 7:42,:311 595 353.289 318 IN 7 318891`37B2

-331:41~14 318.9~25 318.889 7 7,4~3

59''ll , 2

- -162.879 1.920 806 96~ 349:2144~1 2,11 64639 9

2:~1114,1 1,01

157.892 2.168 901,612 95 21 1,61 40,960 11,70717

774 12311 3B,636 15 14, 34 974rite

.. 4J041 71

:271 3 1191 24 :606

54 77432 1.76 1.007,097

I `115

':'51 49

2 69

711.5,

IsZ 984 507.205 138,526 6.91, 311,767 2.495.85776.040 2.561

984923108,403 1

1988 555 87,B60 366990'2

54054 565 197,11952

.36 ~~971 2391

12 3,354.8 44

'6'212 24

3

2060 2'~4 ..S 656

Be 52 1.7 2.4 7 31 100,71, 15 46 100,110 2,091..628.179 620 69877

"5 9~

467 448381

0291 ' N;

560618 159,52B 69,411 1.411 1:~721 .112

M'75.214 43

288,67, 135, ~ 19 962lye 1

38 21,09P553,74 7,3011 4,631.003 1,56 167 1.412,031 7,366 144.768 566.6496N, 2 293P8

7189.127 133160 402 55,565 DO,:D41 7

125,055 696 1,567, 1~3 53.02B ~2.75e 3 .20131 .

2781 19 172 . ~:4411 717,404 331.771 269,261 3,675 51.131 2 DO

5

DS:mII 1

171

1 212

196.353 22!310 1

13 ' ":.I11~~31,3 408 1.6 1 7eS 771 ~'

W7(351~091 1, 1. OM7I I 11

317 54:531 5452 401 1338all 16,854 3,774,202 SI

22 304,m

6889 291,936 4.217,1:216 3

-626 6,31 1 2~~l 92 24 1 71212:089 22

98' W2150,507 146.021 3,809 614 `09~5

9`3741 96,014 9.587 4

,60 20

5407 411

14.22'

'lili18.24' 77

% Ia

IS

72,67. 1,539 297,359 151,333 11,W

1,173 139,114 4924IL845

501110,363 2,662 157 1:5115

130 195 4,61B 724 146 182.525 77,947 99;'0~

8268

89,710 4.230

689 29.529 5056~2 385.681 6~,148 33,774.9K5

9139,60, 42,690 31.595 1

1111 4 333

112 1 45.045

9,528200 362.W9 99.8w 4,897 257

OiO7'1:4181 229 60:747 1,838 1.635 1

25

4:12 7,156 214 6 51.799 27,037 1362 21.381 1,5751~4 .3

24~ , ,5:'~'l 7

46

9- 7 2

230 W5 29,770 2,261.782 85,420 614'2

au~ 79~90

63.7937B

1,086.219 120,375 1 120.135..162.513 2,81

3095,075 31.956 301

-29.657 48836

413 160.738 19.827 19,480 2961

170.11;

1 ti5

2". "47.849 45.150 1.225 1.4573

li5e

99, 975,1

1,876-88123,

'12 "112279

6t6 1,231 3mav I 3.13(il - IIIl

78

,.3"05723.600 107,040 914.054 532.667 152.357 228,830 5,485

3" 36 1 611 68 54l3

1 4

5

151

3DO3:e25

2"262 Q li, 62

l5j..585 1718

46.6 5 41~~3.

797 13 3% 1362

m 3M24.456 3303 2,

903339 6 85

578,"

9.2022

501,439 298.335 159,243 7,790 131,30~ 1,99570,315 987 40.111 IN 34084 515 1,039 129

5~22 69 857 10,0

12 1746 A ~9, 38.525

11R

419 4 85 13311'1:'l

847268

'l,V 3135 174

23372.960 S777 1.745, 52 ~85.678 308,345 14 :763 95769 176985,874 228.248 65.8W 16.762 348 47 720 w

Emnee OnKilts ....... .......... . ......01ho, 11 ...... .... .. ...... .... . . .... ... (16.633)

Tittals to, titatin, no, anden abo,n,

(155.506)

83

951.799 171 9 4,246691 784,212 467,58B 149.553 167,0 1 3,952rb)))

367.0P 6:2744.2 2:122~1:262 1~11 117 7

"3

"0

111.742C le

700:e 17

:772 14:6 108 I'l 2 93,N Yo,* ........... 752.416- 30

KhDinic ..... .......... 223,896 1737 1, .211 242.154 175918 3,466 l3l~'7 2:086Iel 2:~4, 2

143. 96 I~413 2 122. 1P,n`"`*an 2,15,602994 7S

91,25 1,661 55,19'1il Ticuis 506,680 39.936 5:610B

9::3 29.972 3,374 135,832 .965

42

A,

Table I-Continued(In thousands of dollars)

Indemal ,,an,, ,gums and duihicts, states andother areas. I (States reoresented by shji~lrdrench, indicated

-parenthin, : lose,.an.,

states shoen, at bond, Of table.)Total Gru,oun,

116) (,?)

Unitad Statinitoull 1.711:,1,23 4,904.580NO~Allanfi,:Fagjoh

499.826,See (0 .1 1 8,326 7

..(me no) 17474 1

1517Boston 63387 1 ,:B141Au-'sBritoil. ..... Is. (cj ONO.) 24:604

'151

Buffalo I low) ~30 32.976=u. Veno ro) ; 748 4,416

C-scmut) 166.706 24,136mrinnu"n rSee (c) WOW) 407LO 336.429Pon-ur INhe. Hampshurel

4

"7

2

P1011"ence R Me Wand) . ~~ViiMid-Afialibc

Aegrout

...73 511,75,

mole wilryl,nd I D I 1 1:'00 45,993F&; "S050gc~;~b ons 38ri F

Olfte, - .. : . .:. :. 2'1'2'036N..rk W- Jo- 59.356

'7Philadetiolu. 250 10 152.273Pdtft~burqh 35

195 20.413

R,clintond ~: I31S17

~1:113

W"""non

eB3

Sesuffiel 111,- 408 in 312,012Atlanta B4,370 72020B-Zarn (Al.eanla) 57.906 33509Cohen a . (South Canolm~ 32,259 29507Greemboro ...NenhColo(Ina) 103J

keenIM -Oupp) 'N, S,ac 20~45'0 ,, S

jrci,-me Florida) 60382 50,586N-We Uenn-cc) 49.074 27,M4

IJ .797 5 6,600C-lina,, jSec (d) ce-) ~32

-2 .139

0-landSao (d I "'1-)

621.177 257,329Indrannooks I

nd,araj6'

1..

retell , IMKInan) 22,1N

104':'

Louoydis ... ....... (Kentucky). 133.521 71,114

P k r -V"-)

e 1.6.1

Walser A 881.477or a `~d r"a 649.9 ~10Atedson . . .

10 5'1 8.67

Ch= (See (b) beb-) 438,991 328360, aoDus .... 44328 383:133

Nunn kl.)9

569 503Wisconsin)- . . . . 5~11 11.535

`Orlon. IN 22kik~on,ukru '411N"I Leon -( -or,) lfi2

'69'10

St Paul lkonndaol~j 78,918 63.292971pnobeld See (to WIOWI 48333 44 637Sidedr...,

Region1.

6117"

1.58 .724Albouocni.c iNr. M-~Ol :~4

'6

116. 32

A (Sce(flool-) 89768

Cneven,re (W-ng) 1697:152 14:41 Ile

Da"'

S(-

I I but 394828 376 111Denver ..:ICo4w1ajdO).-) 50~

7373

1:114

Houston. . ... ...... JS.MbahD-)65868

361,963LasZ ... . . !Ankanruut) 4 15~11N- Cn,ui Loonsen.) Ie 2'1n, . NOk

shent,

CityJMnons) ..... .. ...... 336.759 316.D31

fthurne - - Kan-) 41.1Western Reg' 111111,151616 IS.757

Arichmage jAlmka)a.. - : da", S':.11 7,1'9"2Holone 11 7.49~:~715Howul,

2

52o.072 4554In iAnrona) 13,685 12:3'~33

Ponjand ll,,nl 41711"t

Ra....d

3:934

75Sall Lake Cdy (Utahl 46.171 33.'SarFmwsco.... (See (a) totin,,). 282

5

'3241,

009Scale. . ........ . 7,1,173 20.794threfistritimeted:

Federal ta. depo,u~Giouxure, hurecau=1 1-as F CA cindl.InferhOd..

Marnputy. .... ..... ..... . ...

CA. account for -iso e--,. tuic andlF, ,,FmeaNNay ............

arud4.d-- "Imp"',Earr.d -m chud"s

on-

Toods Im states not sh... aboye

Calder 806,586 696.7421.lin., . ..... 487.830 373.067gNew Yo k 504.447 401,152

Id~ ONO .. 664:449 282.469a Pennell, n. 604002 395.686

If) Ta's . ..... 1.153.4131

106.642

Manweact.r.n. is...

Thes(whouly O~

Lubhcat- pan-ungoJI. nuibluln

inner 1, a,and I...d

nubber

Moto,

won..:pan. And

accessurno,

(18) (19) (20)

48.688T:..

5;6, 722,361 '1 M 3.794

6' 3"413 340

'00 X 191,21 Be i 5 5

1126.168 3~938

1137

`064

74,3 3 2,9532,106 54.973 16 5

1

3244

32D92,

12,269'"1"

69.100256 1.449 939

605 4:~112 30

-60~ 1,76D

4,37012:1

'6 86,12,346 2541 `

45,327

l7~5

3

67'(2 2,196857

8013

9$66 10,133 48,365171113

3783'

7

131,367

860

7 453 940~41 4310'9

2~7 5 20

3.773 339.072 136.1 1

'81 1859

751 32B'4 '2

.67:72 103105660

6 1 "' 15200

2.836 177 30 3197 121

3.678 13,095"11.,00

49

1

"2,472 3.917 7407161' 5666 3

"12

154 763114 482 21.74035 57

` "04M

2.,177 158

484 301 3:563

IS1171 2.121

2Z251'j.

16.1613 1&

'22

25~ 1614 1146 '09

4,120 121 11

:8435 29~4

" 194 2.M

'131 56 2.5'1!189

111.218

4.1712

172~e83 lj~~

3.780 66,29! ID6,456

2.000

6

21329

6,5

22 537272 43

16,89146 60114 33,113

9 e280 501

1.709 253 410229 49.287

3,709 64790 21.2922.490 fi3o 717:,111Z182 ~12:4111

775 29 14.0117.673 17 SOU

t7SI8 14,756

Blacklong

(21 l

490.73119,181

I ~

4247

18.224516

167:~3~112 S

4":4'714'4

'I29,11 916

15,424

32264

2'13 69B120.641I~B4522,311

1.310

13:34"23,9:0 1

13'

873

25043425

64

9874

4' ..2%2,065

43-6~474

3'2.832176'3815

11,32484

50113.362

le,5024D3

5366

5.4~;

2.176

7.4207412Z364

12.8 327"Do

37.156120.32612.038

Rec-b. It

(22)

12112

50

2012,100249

86D21247.

105

1:763

10762It at

5866

2':520

P1.30

36.6142501.

012.01

"I852,745

25,41530

95309

3.t21904

71~619,56669

5.505U155I X

426

50ID,"'65

3,6043

96

6 `5227583

282304211338

16.678

539357

584579694

1,500

1 '4BD62~477, ,476

7,0561:~17'nO

22404

2.60657

43

Table l.-Continued(in thousands of dollars)

other-(Stimem relornernei by OVIeffisibb-ceta tederparentheme,-ortl

UntWdSWmfoU[ .......................W~Ailmft Regim

, - , ,Allestey wl(wr=tb

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

BU le,

.............lAbereetter .......... (See (e) beeow) .............

P.MbeeeVWAUbetee6~ ~ ......................WIfireore ::::::::,iMaryLv114DC)...

Oth. ....... . ..... ................. I ............

Newark .................... (NowJ=) ..............Plidirdlipil.

Agarta ........... :..... .. .. ..

(Norlit Cavoloo)

NatiroWN, Per-)

=,R 0-:::::: .............

djICh,,elond .......... !S,. Id bdowlDOW

................. ....................Abeedbee

CiSee

D:'Zees (low.1 ................(N- W.") .............(W-).

Or,l .................... (NebraW)

So.R~obe .... .... ... .. .. .. .......

AbAluercubAusee-Cheye,e,e..won is.D-H-W

A=:OkLe,e,ee Cry .............W1ftW .................... (1,-) ...................W- ltgW ................ ........................

Al"." .... . ... .... .Ho'e'o, ............. dm=

porl ...............R.. ......... ..................sail U" Dy, ...................Set, Fee-coso"We (,Wa0(-`

Undistributed:Wore).

=lOomporbot, ................................S.M. Wbecirfirigodardercen FICA ce,6188

.,-L -1W N&YPreboorrea

ea""

obrobb

E-d-..ft I. ................... ..........().or .............................................. -::

T.1Mf.Mt.-,thow,,t.bbw.

lbeomNew Y~~C'W-

0'*(1)

0U,er I- T-1

Spedid 1.0 no.

Dine) Ott!&--blreel

fteeft

Noe,N- -6.1 telebboel,

con:W=ml mMtm -1leel 0,W T.W im-tyn-

fi~ car. writerIncome, th.

gmi ne(23) (24) (25) 126) 127~ (28) 129) (30)

4.50 831J96 742.381) 13,161 44,636 30,720 12.7211,6115 1.0411J17(55) K527

Or""736 1.02' 398 1413.9732

3.407 3,298 39 71 `91,3 898

13:14

12.936 42 152 1 2,677 303(41)

1n,

8~

965A 203 151 41-2137 31,93315 ~.952 4,

6"'03

1 o

''9,9351 7.7il 2

.1253'it

20 348 72 15,991 4,23523' U9 a

12 4 2,001)(79) 5,1`8

4,694 14335. 10

51 11'1 51333 20210

N38 1,674 277

1.94DO 82.9

2.350 2.3" 22-

7 92177

1~776 1.7 1

.22 64

51 55 1 983

AN W, 2,:14 BA29 2.332 Z38UM 171,36;160 6.929 8,662 73 162 3? 13776310 51 51 20:835 7'

-

3

- ':" -1 48 4.0 21236 16.393 -

- 1374

173,1157 J.,,08 3.280 56 286. 69010

17 721.41':'

~2272

49,52':'M7' 177 2a 386 25 1,971 2.141 687,4X17 665

1l5a

H6 625 28 521.166 34,071437 2,037 37 Z9 4 1 1 A73 2

BID 140,S32 123,644 21260 5,146 4.452 793,475 172481

a'24514 22,799

"11,293 37 3U,116 61,166224 14.072

1Z%8 109 4 7

97774,87(4 71574 237 1

9':'

I3 10 1 71646 21015 2D 460 386 761 a 78.650610 14,5456.

6643 164 4, 140 203 1,017 25,741579 38, 36367 7 124 628 213.

15,364

26,99468 24:852 096 794~

3 1 2 7 787m 10:2.707 89,0 7 t.050 5,313

006 38,770 4,266

56,786 1.573.6" 13,87

10.758 6,170 183 2,510 1,895 23,6210

172 33.473 31,743 2. 1,"j$42

223 1.288,837 4 216

2911

:312' 14,141 2T7 674 37 131,701 3 5260 24 7~ 21,D41 195 739 2.398 45.498 15,139('I~ 1

1:62 13.181 74 166 Zia3 77,0132 3.870

71 3 351 2.781 78 241 251 6.937 3,926:s, .1.1 113- 11- 1- 11-37

1511 U31 3111 74 - 2.329 470~.62729651 43 944 849 1,325.442 34,030

(72)14

907 1376 44 348 655 10.616 3,3(7) 1.392 1:276 56 1 14 3399

529

17:,117'5.

154

81`345 .3 646 26,111 11:17

22 26 7.671 122 470 264 61,09247

7 28.224 20,15'r 212 1.279876

6,579 262,521 827(36 ~04J 12,572 192 fie 2:34436) .616 8.933

11

258 190,526 5.

to136 .428 17.566 35

194 178459 159.340 3.216 11.510 41694 7,579,95,1 71,3112 1) 5314 4,885

150 272 7 22,102 181

I 20,N9 1"

:417 392 1,793 147 85,130 1,253

...4,

~5'391 441:4. 41018 6"I'a 1,1' 1'92t 1,111.081) 20842 480,149

(135 12. 77 11.395 2,53 1.226 3 799.781~17.158

3 23 Z6671,556 24,724 Zia 1932 I.W 3.Nl,059

6 732 10,049 im 360 137 68260.6"

(1191 14921 10.362 7:36 1.504214

2.V0 201.655 22W566 23.008 21,064 3.1.3 I'm 228 1,U7,051 1.21076 12.527 11.489 216 724 38 233,677 4.47534 129."l 119,917 2.626 Sm 3W Z671-306 183130- 1.187 976 126 85 67.429 2.75

(33) 4.490 4,167 Im 230 3,168 1425

..14,U3 W 129 22 14.816 371

489 382 46 59 3 16.663 4.36233 33796 30,671 846 2,209 71 1.808,839 35,4

(107) 7:037 7:1 312 517 - 6.569731

7 10,5381

983 Via 332 6, 9.686 1,0066.OD6

S,337 116 553 - 8,574 282

6 13,357 12,990 70 251 46 11.12536, 95 35~oaa 562 836 U 869,395 to1, 2ml 21i 31 10'm 8,996 203 1,699 91 55.042 37292

143 70D

1 65.737 1,408(427)42 38583

'1057 .:242

24817'4

402

176 44,231

37,914 42,24 46,454 42,599 .969 94

.am

85.659 1260

3,045 103 2.678235 136.W

':'2.278 1,343,0119 39.389

3273 354 2.023,489 88.142

3,972 ':~I~I 52. 58~:311 4103 408:907 5D,188S.

943 1,9.1 4,606,347 19,D83

I

Table 1-Continued(in thousands of dollars)

Int.-I- 1.9m. W dinil., Mr. nd~- (SM. voretmend by Wrigio choiceried-otdr. P.-be-C letel. to, other mot.,tt,bwe er believe of table.)

Uniteei Staem towl ...........................No,fii,A1UmrbcR.qe r, ................

Alb.ny...

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

p: =;"~ :~ ~:: ~:(See (c) below

Marobl............

So. (~) oft.) .............P--m INew i-tarelmhre)Prowd-o

8"""j,,Und)Mid-Atitutfic Fgion.. .............ablutionF~rn.0~j RT~~

.Other ~.......... ...... .........................

New-pPlilladd

(See (oFIC= ...........W,Uf,go,

(cware) ..........

Southent Regkoo ......................... ............Aria-

e~* -:: * ,-: ::: :: -=: ::: - ~= - .......... (S.Ah C.,.I-):::G,.r,,b.0 .............. . NoVr C-lbre)

....................Na~lo . ................. P-)................

'=' .: :::: ~~ : i& id owQew,La~ .................. (S.Doleoe ..................Indoo.W'sL wileParkersburg fW.1 Vg,-) ..............

m;= (F-lh ~bta) ..............'Ch_'e.foieo

Forg. ..... _ ..........Mdwoukee ................. (11r-' '.k')"!.:::

Oroaha ., - - IN-ask.) .................St. L- :::~:: A.-).St. Paul ............... IM,eeeibia

~?Nbelow).

A=7eAow)

Cheyon.0

~:DaRas I'S',Nm below)

W=0- :is'.Mbele.-IWe Rock

W= Regibe, ...................................

H~Honolulu

PorUaWR-

Seattle .............. (Well,-)thidmitributW

=.t,=Wdhhobd We,et 01 femeal ereeloyber ., ............G=.a= I...vr-boiW M

Nemoontal elembe mEib,ea-etrerl- ~ ............0,,,, .. ..............................

Tr-pW- On of TibbtlOrem oet~ t3fibeof

tk..l bit ofPe"'or",

" 'Iby mr, 14CRIZ: Wbpy~aiyr

W.9

11h ..a.- ...h. W.

peh,-U. .. Peortedb.

high.;.-ybeer. WkdW Eo*-

oet pro", -Ul-to, in-t.

'emcle. metincorre

Undalml

d.

(31) (32) (33) (34) (35) (36) (37) 438) (39) (40)

1,7W.41220.062

23260,

1:,112162

2,5BO983555

7,7684367

145"31196,7

'71,3262

7.32330.752

1.966464524

90483.SSB227.399

216206

49.65531

200,6875,2836.532

~:'5'1~871

1,299450412

576-309,5

276,127219

2,98i162

W1205152,973

2,626312.861

:1591,1112

68256,77837,464I'm

8896,331

175

48.4% ozui I I'S" 287,457 112.390 15.660,081 1115.546 B,0DS 43 2~M3 XM I,US,M R.

114

2295

.465 192 53 9- 29 - 1,482 127 - 26146 75'."' 914 i D4

,.28834 1 2,477 44

0 129

2 33 7 3,768 1.1466 3-85~- 52 - 650 53 3

53 7,468 5 2,845 1337 289 114.057 47 1 969 728 3,38, 32.D83 24:6"

40 3 965 212 6 612 1 652 277 3 2lo~m 2.298 105 3SX5 17.046 IZ3.642 43.565

233 876 N 4,6522

OBB 12-

W4

IN4,217 16 473 49 287 7J671- 1 6 6,661

~,216 16 472 42 287 9065.554 593 44 8.623 2.932 158.04 3,906

a 784 a 9,099 6.086 644,500 5,801)2, 6 to 5.332 3.006 659,652 17,0756 24 6 5,981 1,944 477,790 BID

2 1,706 942 885 7,6667,850 31.053 1,001 47:~111 6.095 36,707 4.7601,376 5,972 263 7 54 1,206

31'

2

632 103 5.619 229 14.543t.4 7

.300- 73 462.870

394 1-

5? 1.015 71 9.153 2.458 39 i~3'6 733,098 89 21,592 35A79 3,034 202 14,399 1~654 271 433

937 21,721 242 5.702 865 24 250312 41496 1,355 33.236 C014 1.363,743

3'.692

: , 157 is 4911 1.054 Z75 62820 1 : 03 , 21 1,223.

0094 4,173 321 10.382 3.571 55,24330~ 36 703 8.696 1.931

5.744

1 80 3,851 19, 66,6610 70 1.60 143 333

12,978 21,156 379 51.05 0.013 1,035,194- 30 to 1,718 16 126,878 7,297 71 11,024 5.651 993,076

25 12 5.631 499 240

21:16' 41 867

1 14;a

552 1,599 6

10.0517 "95

7011.71,9333

19,u~

2 46 iss 3,465 Us 6,5W 2.3732.668 10,392 U 7,103 2,173 15,570 2,6513,422 3,166 70

- 51 a 4:636 3.229 14,321 107No 258 4,509 is

687 9,075 1,102 47,949 12.90 7.0531" 74.2891 207 13 1,355 61 19*76~ 1495 255 256 5,987 1,182 7406 1,0604

1

489 to: 96

7i 6,277 212 11.5198 4,070 1.170.91'3'0 11421220 712 29 4.239 945 712,091 '176232 195 101 4.868 3.773 2.988.229 40.354

119 130 4.367 201 60.732

297150 325 162 4,227 111 119:,4

' '1:n141

1 200 1 64 "Da 52 1 ,

1, 42 3212.25,It=

7,607 16659

14110.4,5

3B163.752 E.W543351

01

.I -1,10715.386 3.45012,012 1.381

969 - 5:197.380

.219,788 1.011

15.995 7.8sa 44.075 14,097 2.367,787 22.2912.172 50 686 it 53,925 50

25 4 2.405 46 72 2111 1,633

5712.53~

15

704553

466 1708~532 11:253 6.922 1,565.415 14.973

9d016

19D 2,4071922 180 6.208 605 54 ",

9 6,514"2

Be14

080 9 2.11o 74 7Z7 1609 5 :42,790 121 11:1 4 21 71.1 6,269

648 70 2811,7

61 537

(9 10,09[26jM135I:=- I.1 1"

108 6.85888 41.554273 11.939310 4.11139

,1787

5,937 6,212RIM (56':681)

729 5275(1201 2,761

(51.415M 127:113 111U684 923

20 (1,129)664 2,051

(1,187) 53.3853,715 (191,949)1.188 118.769

(29' (99.836)180 5.622(24) 244.796

(3,105) 96,531;13 13. 7

152

.9281.529 31

~3; 6

295 lao0

1,50t 46~135(521) 17.868

4.62D (297.907);,279

25' 1..7 (430.649)as,

,2.481

74226.

710199

60,506

997.Is

117,439) 25453450 4

RZ467) 33,700227 16,193

71 3.7172.610 3TOIS

71 15,476(101) 87.622

1.256 36,80,644 19.562

(3,869) (285.733)16 15,04167 24,87752 (17,563)

1761 254,9841:218 10205D

(5.407) (695,673)308 12.563

16,362(20,591)

113 22.215(8459) :113)

I 13"l 232)393 6,077" 9.008

1471487(2. 061 S"M

6.033

"II

79

im6 16,348(2.264 69,01414,261~

21.570(155,506)

83

Totaft tor Mtn trot mrawe soon,

ib~ 2le-hiVa .............179,139 9495 11331 122 22 11 1 3 Z291,451 21,243 i4278,753 6.878 7,351 74

5:223 ':'

1:1.51"2(e)

New Y 511 '991:01 1.3:W771 1 '53:262

"k to:W2 5,347 342 21 11.092 33,869 1

. .8 (526,972)jd) Ofto 3500 3 277 181 13 2.974 1225.762 ;W411 2 13D 29 7W 18 14'6 ~2 '15 1ZW1 "it.42131

':' " 1"'lj " ':f) 265.8a3 312 6,726 568 ,4 1026 4233: 19 52,836 (3,579) (415.812)

411;~~ 45

Table 2.-Intemal revenue collections by sources(in thousands of dollars)

s-escot'.... 191112 , ". 1983

Gnand WAS. .1 . cons ..................... .. .. . I ... 11, ........... ... ............. 632.240.506 627a,46,1113Cmisconotion incorese towes, ....................... . ......... . ... .. ........

*~ - - - - 2"F , :' "**, I **................. .926,13 6~ 13N-cea. ... .......... ~ ilii*~~~~i*~i~i~~~~~~.~...'.~~.~i~ 64,701 11:113210

lndwkkW truccone wasowsployeament tomes, total ........... ............................ 621.32"72 5MA75.821Ln-Wo nolofored WSECAI-I .................. - .................. ........... ............................... __ 93.037,213 90,MI,073inctornosta-thneldendFICA"'.................. ............ ....................................... .......................... 421,709.642 425j07,739

............... 3.2213,8129 3,115,427Une. . nswercos 2.111.128 4,311.582

Elocom U%~..

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

... ....is.035=5 6,0772D2R."'d " 'Wtai

Get Us -1 ................ ....................... ............. .......................... ............................ .... .. . .. 108,030 148,675

Escrow tamm" total ................ ............... ................ *................. 36,M,428 35,765.5311All" ..................... ........... 5,459,810 5,634.553

.......... 3,631519 3.798,IUnSpwt==dbY%6nS, miii as 562Jill 517.013D-.. $10.50 - proof gotten or -~7 PIW~ &;16~ Proof') ................ 3,052.9740 3231,512RectAcanon.McerrownVoofflation ............................................................... - : :,: 60occuostaom I lon,as. Saw ............... ...................... .................. .............. ................ ... . - 18.665 19,563NoncennnVe amnorfactmers of sews. $25. SSO~Sl 00 per yew....... ................. ............................ 92 I~R ............................. ........................................ ............

I

17,154 18,0101.4151 1.464

4............................ 3

2

soccarm proarties sic............ ........................... 32 1fame Us- tootal ....... ........... *....................... .......... 218,9011 239,329

6fi~- - .. - .. - -

49,105 58,709Donneeme, (Sol swes, 17 cents. b cenh, $2.25 M on. jilloril sowdung "no, i1A6,'w4'c;liify

169

.982

1

80,611catenated wres. $2 40) 11 ........................... .::: :: ~: * : * *: * *": *:: : - - * *:: * ** ' ' 'occocatormlW - ....................................... . . .. .. .... . . ......... . ... ...............

Bew, owes, total I ...................... I I . . . .. ...... .. . .... 1,606.303 1.597X55 :1 " 111laperme (collected by Cosawas notes Sure as Monal ............................ 14o

Owassac, $9 few moral .131 jilhows ($7 far cartton "I U S, w.-) 1.5 434 544:64occmm-lorm Ictal .............. ................ 2.31~3 UN

BmSem, totalio"~ ss~~isr 2 2Lews

am" .. 16 20... "w" "

atere, $110 per yearRemo cestersor War. S24 per war, to"s iir~io; remii emwr~ tin~me rineSnd cee,

1,T77I

$2.20 and $4. nowelf ...................... I . - .1 ... . .. ....... . . . . .. .518

4825WhMmWe=o`wbwr.$r23PerySw.._ ......................................................... -Spot

'77Sees team least ......................................... ................. . ................ 2,539.495 4,139,1110

1.221frosea"es, total .. . ...................

'9g'DM21 4'0"99,182Let r8c nd c.ceT1 6-61 /2Scoeswng,$8WV-.df each2 go (an. IR. ';~' 80 per Woom

/4 ancres a I Chon thereof ..................... .............. ............. ...... .... ..... .. ....... 8 toPrePa= . ........................... ................. ................... ........................... is U

3'4.'6s:6 3,0782.. ............ ........................ 30.554 M396W

S235.ii~- 11-rod. $20 per fi-sand ~: .............. 4,134 081_Mt~....................... .......... 961 929

............................ .... I .......................... ... I - ~117=_12., oganotows, cjwene paporm wo, cigarem, areas joallected by Cusa- MIN sanor 0 Mormanc).. 3.15 5.3281

M-S! -.1coacco.................. I .......... ............ wy 16

Cigarette Pawsam I"bas,~ arro"Itall cent per 50, Imes I cant Pas so ............................... 1.576 1,529

Table 2.-Continued(In thousands of dollars)

som-ro.f.-mr, 1282 Am

excime Arms, tow ........... - ................. ............... ............................ .. 6.31112ADD 64771M 9 - II gal.. .................................... 4.214373 4.90'.580LOw,cahng ad, etc cents par 'i83To. Norldry.. S, cart at noSser, 106, 48aaaT Into irema 4t~i. mist ....... ........................ 616,785 677.966... Ngronly . 9.75 cents per W. arms. 4.875 cents er -no ...Pt matoanw! .a foamstgn go-ar = 10 c.~%N y latocies), I cera ter so-d ................... ................................................ 573,977 635,1125

Troad rubber 5 centsPow :* :* , , *: : :* : - :::::: ~,. , ** *: :, : : .......... 2192 22, 65per= : : :*.'::~:..:::::..:::~~:*... ... " I . ... .... . . . .... 20:8816 19.674MOtW Vehicles Coa-' bomaS' Ports .. ..-% tMol ........................................... ............ $84.045 516.872T-ka ana bijee". . Mews, etc.. 12 percent" . __ ...................................... . ............. 652.368 424,182Parts, and a- for Sucks and W- 8 percent. .... ............. .................................... ... 232.477 92.689Enacts and to -.1 ...................................................................... ........... ............. 30,353 24.080110*9 do. crefoo, ctl.. 10 pacent ................. .......................................... ........... -.1 ............... 35.011 35.162

..................... .................................... 1,1313 6472mn~i ::: I. ... I 1 34,846 31.7'1shortly Into cannoges, 11 encent .................... ............. ............... ....... 23405 31.846Black lung, octal - ~ - ................ I....... ............. .......... 426 620 490.731Undergroaros norma =1 - Sl DO Mr Wn ................................ ........................... - 234,103 263.375Undergroond aSawl -1 - 4 -I.t of poce per Ior, ......... .............................. ..................... ........... U,413 2830Surlace

noned =1 50 cents par nor ............................... _ I I I I .............. ...................... 128.717 152,574SO.c. nonec coal . 4 percent Of Is", per on .......... ..................................................... ............ 31,38B 45,940FW ecorn S350 to $155021 1,716 4.5018AJcohol We a W not som as tMl'*c;wtW of co &6'ce~mi per goiilfo~'o 324 20Oftya, " ........................... _.: ......................................... ..........special tuels, local ,, .................................................................... .. .... . .. .

628.46 -31

aomoon raconnel 8 cents con, glow . ......................625

031'1422 13461N-1 .-W Mi cars, than gastaine, 14 Mrs M gallon I' ............. 606 44.6361, 1,Dowel ane Special roole, MS. 4 canto M g.IW (w orwonces 2 -to per gelyni*1 ............ 59Is84D 742.380inland- y two. 6 cents per garlon ............ 1.71's

053 19,220.685excl,ange =cs, 3 paceraw ............................. 919.749 1,048.317an. 8 innocent .................................................. ........ ... ........... . . 1.154,863 1.757,412totalmownes, S3 per pamens, ....................................... ... I ... .. 72 4 94Ttansecarsoon of Property by arr 5 percent LtCow--tportned go--

. ........................................... .......... - eelft-, i250 M ~e pan yearso ............. 16.10 70

W i.................- ........... ....................... '.647 1 :8`4

We:i::!:: F .1 290 ; 377Use W1. 2 = at =rn -goned ............ ................................. 15.357 10.467W

on ,to as Socogfing - 26,000 More. $3 per 1,000 coninal Pas year onswinamtUPontlegn;Snistrarnowl) . .......... ............ ~.. I........... - ............. ......................................... 257,329 287.~57se M

"i"I - -`LS25 per year orth an folkinfanal 2 cmm per cownd on nonl "no

,leonortres froor 2.!Z PrfanU or 31 112 ~Snts cor Ismael ort Mona enpre Monsed 54 241Sanction an ............................................................ .. . ....... .Fareogn -r

1-1

:: : :,::: *..* 680 740E S b6r~acwo or 4 connne par doctor at Wommor, .......................... .................. .................... 68,276 .44,4w)

x7p org" tom - - - - ....... ................... ............... . . . ... .............. 98.526 117,796Net onawroarn -, 2 parcera .... ........ ........ -ciYiiip~wn 93.18 112.380set deals

15

parcent on tesser of sto,ODO 227Eocessl.ngon i 438

a. Most 5 - I an ImMommon ......................................... ....................... 36 atTmtAo exposcome,I

Percent on loMdanon. mose, .1 $5,000 . 2 1/2 percent on foxondatmFtoemage, - ................ ................................................................................................ 142 1191. Ne annely censon nowroarem, terms, $to W= to a om,nonvor of 55,0DO .. ................................ Utl 3.749Forma W drstntome oncorne. 15 concern of amicamnood ....... ...... ........... ........................... 1,619 IM,Invese,cona:ae.5 PWr.&z=e "se

percentg 5

..peroant

.o

.n..

I.oMaof

.W

In Ica

.So

.r-c.I..$.5.DD

.0

'or

................ I.......... 4 8=a pen- plans, Woof 7.492 0.675on coranowfions to a, In ............... ...... ... ........................ 936 1,2158T. undedootatowtons frornA 6 Wceni of e~csym wr~ni* * ' -- ' ' ' - 11 ' IProwsome

""'w"', '

an IRA, 50 percent of rojenchatolout. ........................................... ........... 3D 12

Too cor a-So ca ot, 'n ~. I'OOV~ `~=. ............................................... 3,. 2.415

Fadure 11 'If I1=1m . il.Z I Md........ ... 77 72

can 1.567 2,o13an

99 62T. on ces, wa Sotr6n:I'Solme to too fogroolown stalennent. $1 par %Y M to S5,DOD ........... so asFedur. W 10. nebteolon of cronT. SI per

yup to SS.ODO ............................ :: .............. . ............ 3 12Fahim

totoo statentent notwoo

Vsmontor 6D47 a 6058. $10 per day m, to $5.ODO - I........................... 1,541 2242Forms

W "w" sm"'re,5- Ior eact, tag- ... - I ........................................ ......... ...

F.1aI. earrown So,monal 'cport~

$I.ODD W each mature ............................................ ........... ............ 2Failtse W Pronal IRA repows S10 for eacto forces ................................. ............

Black lung certain attsm. ef~~ 2 16?1wo aI concern of - ""ITUM W iDb" copardl 25 Percent at arable portyor eS ........... .............W %ords. t 1. 25 parcCm

ne-are W 70 pectoral of eroolmll ...................... - 22,035,927 15.660~081

AmSell nourn ;=U" ................................. 21.989,96D 15,651279

E all IS.., tomj.: I I - :. 45,967 8.801

........ .. .I .... .... I 252.DO3 235,954ClofPanolema. 0.79 conot a barrel .................... ......................... ............... 38,952 38,357fornals, 22 cents to S4 87 par ton .......................... ..................................... .............. 213,951 197,59700 . . ................... .. _ .................... . . .......... ... ...so 2.993Undtowltion:1 ..,fee ft ... I' ...................................................................... 4.044.455 ~5owa

46 47

117 92:

Table 3-Internal revenue collections by principal sources(In thousands of dollars)

Fiscal year Twain1=

Mixerse arms prelim taxes

Total

CorporationIncome, and!

profits

IndividualIncometax.

I 111.mention exturs",

Empt.,nom. E.M.Wear son ...

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

I'1 10 31 Z8.138 IZ553,602 18,704.536 1,70D,828":672 09794 100:386 29,019.756 9~676.459 19,343.297 2,024.365194 ................ 41,8rA.542 31.172,191 10.174.410 ZO,N7.76t Z38I.N21141 4.1:~11 111 29 IID5 6491 101,8553,669 ~&D51,822 2,476,1131950 57: 32 28,007. 59 , K351

7.153,308 2,644.575,

951 ............... 50,445,686 37.:W879 14.387,569 22.997X9 3.627.4791112 6 586 50141.017 21.466,910 29.274.107 4,464264M 0 686:535 54: 30,732 21.59015 U53S217 4,718.403154 69,919,991 51,360,014 21,U6.322 32,813.691 5.107.623

':55 66288.692 49,914,826 18264.720 31.650.106 6,219,665

1956 11 ; 12 649 56.C06,164 21,298.522 W337,642 7,295,78457 80: 71:971 60.S&D,425 21,530,653 39~029,772 UK522

1951 11:171 '41 59101.874 20,5n.316 38,568,559 8,644.3861959

7~'97: 73 58:826,254 18.091,509 40,7X7" 8.853.7.,

960 ................ 91,774.803 67.125.126 22.179,414 ".945,711 11,158.589~961 ................ 94,41.086 67.917.941 21.764.940 46,153.001 12.502.4511112 99,440.839 71..W5.305 21,295.711 50,649,594 12.708,171963

105,925.nS 75,323,714 22,336.134 52.987,581 f5,004.486

964 ~;2 78.891,218 24,30D.863 54,59DZ4 17,002.5011 4:260,257965 . ......... .. 434,634 79,792.016 26.131,334 53,660.683 17,ID4,3D6

166 128.879961 92.131.794 30.&U.243 61.297,552 20,256.1331967

48374:815 104,2188.420 3J,917,625 69,370,595 26,958.241

53. a, . 1.."M.565 29,896,54 78.252,045 28.w5A9e87,69'1 583680 135.7,76.052 38.337,646 97."0,406 33.068,657'969 1 ,1

970 ............ 195,772.096 138,685,568 35.036.9W 103.651,585 37,449,188

1~171 19164 198 131.072.374 30,319,953 100,752.421 39.918,6w72 209:8575.737 143X04.732 N,925.546 10,1179,186 43,714,001

1913 237'9787,204 164,157,315 39.0450D9 125.112,006 52,081,7D9

'~74 268 104W,~ 41'74`1.`t`c`1 14Z903.650 62R93.6321975 ................

n3:852 25422:726 202,146,097 45.746.660 156.399.437 70,140.809

19111.2

51a'792 205.751,113 46,782.9% t58,968.797 74.202,85376 (y6)....:. ~::::::

75.462.780 49.E67,484 9,809,905 39,758.579 19.892.041117.7 3587139417 246405,067 60.049.804 186,755,263 86,076,316gr

399 76:M 270.438,289 65=,145 213,D58,1" 97,291,653~979 ................ 46D:412,185 322,M,733 71,"7.B76 251.545,857 112,849,87411 519,'75,273 359,927.392 72,379.610 287,547.782 128,330.48D1981 606,TS9,103 406.583.302 73,733.156 332~850

-146 ~52,

-5.816

112 110:1 4 . 11.768 I51,99p.~52

...9. 60.717.936,a 41183 627,246 7D3

1.407.523 61.779,556 1349.627.967 173,847.854

* Tainsomen water.

Footnotes for Tables 1-3

lboxmist,Alcohol Tobacco ftamrs'tol tameel innae,

tems

Allother

'em.

M (a) (9) (10)

676.B32 2.526.165 1,165.519 922,671 2.421.9.779291 2,474,762 1.237.768 1.425,26D 2.147,184899,345 2.255.327 1.300,200 1,649.234 2,206.823796,538 2,210.607 1,321,875 l,rt.533 2,280,969706,227 2219202 1328464 1.636.053 2.214,95t7N,73D 2,546.808 1.380.396 2=07 2.392,719BM.147 2,549,120 1,565J62 2,348,943 2b()7~933891-184 2.780,925 1,654,911 2.862.788 2,647492935.121 2,783,012 1,580.229 2.689,133 2,464:859936,267 2,742,840 1,571,213 2.885J)t6 U181866

1,171,237 2,920.574 1,613,497 3,456,013 2:01 3801,377,999 Z973.195 1,674,050 3,761.925 2 241 561.410.925 2,946,461 1.734,021 3.974.135 2.166.6751,352,982 3,002 D96 1~806'816 3,958,789 1.997,2921,626,UB 3.193.714 1,931.504 ~335,129 Zw3!`4

1,916,392 3,212,801 1.991.117 4,896,802 1,963.5822.035.187 3,Ul= Z025.736 5,120,340 2,264, :8172,187,457 3,"1,656 2,079,237 541UM 22785362.416,303 3,577,499 2,052.545 6.020,5`13 2,299.6452.745,532 3,772.&14 2,148,594 6,418,145 2,453,406

3,093.922 3.814,378 2,D73.956 5,613.869 1.895,9D93rDI4,406 4.075,723 ZD79,869 5.478,347 2,479,80113,081.979 4,287,237 2,122.2n 5,713.973 Z196,W93,530.065 4.555.56D 2,137,585 6~501,146 2,348.4953,68D,076 4,746.3a2 2.094,212 6,03.DB1 Z380S09

3.784,283 4.800.4a2 2.2D6,585 6,684,799 3.179.9855,489.969 5,110,001 2,207.273 5.728,657 3,801.10"14,975,862 5.149,513 2,276,951 5,395,750 3.750,1045,100.675 5,358.477 2.437.005 5.742,154 3,572,217

4.688,079 5,350,858 2,315,090 5.516,611 3.665,1825,307.466 5,427,722 2,487,894 5,486,106 3,855'ie"a1,485.247 1,305,641 622,821 1,543.339 1,046.007

7,425~325 5.4D6,633 2,398,501 (L068.682 3,95B,8935,381,499 5.612.715 2.450,913 6,555,681 4.04 .6395519,074 5.U7,924 2.495,517 7,057.612 3.848.4506,498,381 5.704.768 2.416416 6,487,421 9~9 0.416UID.386 5.688.413 2,583,B57 6.088,IW 2U59.173-8,143,373 5,459,810 2.539,495 6.MZeHOO ~,397.2236225.877 5.634,853 4,139.810 6.776.023 19,214.853

Less than SSW.A-sed.

limits: Own may -1 add to laws dure 1. muniang. Suit. twiddlum.Inct = fee 1983 am hot directly cariparable with years WIV to1981. For

Memost pan, beginning with 1981, whounres are dessi-

fact by were and deraW based on whism laxpayers reside haflhwMan,

as tor1980 and V., -a. taxpayers made pay-ra,

1. The rem,ptem the xwous same do not indicate the federal- burden .1 such -, in many insembes, taxes a. mowtoIn me state tr residents of anothw Mrs. For inueople. with.'

holding W. `P-mdby employers located new som, rMs may

,nelude substantial wMu,M; withheld tro, stakanes of employeeswho 'aside in nargirbsewtil Mtn. Also, Me home of some cal-a-Items we Paid from a P-91601 office. although their operations

I W located- femorw Mr. or th-11"Dut -.1 w1w.l.

2. Irickudem Wes on unrelated busimesammoree or exemot organo.whons. Sao bible 2.

3. Colleclions of indexiclual incomes M, hot endmeld include oks,age, suhhors% desi and hospital insurance Was on self-Pimmem income (SECA). SmIarky, Me collecherns of eximmdualm-come W withheld wer reponed in owribineo amounts with olok

age, suhmmis', disability and rospeal emixonce Was (FICA) Wsai andwages. Esternamer separate national totals Im oxhi

uslacome W and for employment Was are shenwhe, the 1Wtable. G.. inumnat-- collamens.. page a and Amused in obWwg namb-1 meals fee indwid,al- Was andexplaymem! cores in table 3.

4. Sefl-Ployment tax and taxes invosed by Me Federal Insm-sence Contributions Act am applicable with reep- W Guarn andA-. Sarr- Anno- of such eaures onected in G- AndAmerican Samoa are condbured won serMar how; reported torTomign Ciberatiouns-OUnin."

5. Includes fiductary income W colleclions of S2.7 billion.

6. The Houston Curthect was established in 1981 to ser,-in certaincounties formerly coxered by the Amon DomxA. CoUsctions weremade and reported to, news months of torical year 1982, b"xMingJanuary '962, as c-pared with 12 Mormis of neporung, Joe filyers 1983.

7. Tax payments hade re Prime under the ledere' W deposit(FTD) system am included in ft internal mi,Vxre Collacbwe Wthe PaMcl in which the FTD Is purchurriml. Howmax, such pay.

nuants we hot cla-Me by internal -110 dothchs, (her by to..Ml.seem, 1. which dOcum W Payments mutlel -111 the IRS ix~or_

main to taxpayws* ud~hbex

:. Recresents chwum allowable on income ta. returns tor Certainaselim and lubricating of tax payments and for excess Payments

under the Femmil Insumnice Contribution Ali

9. Desig-s by taxpayers of R Portion of ther, taxes 1. thePresidential eleclum campaign tuncl ... not -11achons as suchbecause they do nor affect taxpayer liabht, Transfum Of ammuntsto this fund are Made M 8 frourchal basis only W therefore haxeno effect on district 8W lagennal .11.1xin dam.

10. Represents amounts otmet against outstanding to, habhuss,other than these for Forms 1040 and 1040A on which the credits-to claimed.

11. Includes a-mis conlainad in the numonal totals. Wt not=fned by slate Or dedrict as or Sept. 30. 190 Also-1,des,

is transferred to a special amount for the Northern Manitheislands

12, Amounts o( internalr-Was collectiml on Puen. RicanProducts thernapaled to Me United States Or consumed on theisland (less refunds, dmb.ka and expenses) a,. rehemeel 1. theTreasury of Pue"D Rim under provisions of sacbms 7652(a)(3)and 5314(a)(4) of the Internal Renaturs, Code of 1954. The grossamounts are mcluced in Orwell collection resi (tables 1 - 3).

13 Refe, to table 2 for components.

14. Includes manufacamers' excise muca on patrols and mimixems.fishing nods. bows and anows, firearms and shafts and carindres.

15. CVtams. among oft, items. anuounts paid into depostarinbut hot yet classified into excem cafes from Forms 720, OuthrodyFederal E... Tax Return., filed. Generally. F-s 720 wes (,ledand Moo Of exicas M itionefied and mpVmd in Me quarter ml.lowing the quener Of Payment into a depositary, The data shownMumarily reflect windfall dmfit W whounts. Negame figu,of whicioner dishriously ~ rhxuftfrom the classil,cation reported as u arsh.fied.

16. For ~ years begimung after 1978. the Rexanue Act or 1978(Public Law 95-6W) replaced the to mmonim system of -atan. sm- and suffe, exemption win a~, le smicannt grad,-ated from

1710 16 Percent of taxable income. The lowest fate

was reduced to 15 Percent for-

years beginning in 1983 by (heEconomic Flecoxery TO. Act of 1981 (Public Law 97-34).

17. Indin,,,tual mcorhe La, mt., ftecene Jan. 1, 1965. were gmd-=14 10 70 percent of taxable humme. A 10-ffmcent W-

harge accem! by Public Law 90-364,elm"'.

Ap,,1 1,I~ wasextended 11 Dox. ~1. 1.% .1 Ile me annual rate(Fi '..11-11), Th. sunts",ge was gain extended to June

30, 1970(public "'

Out at a fineqfewnt an-] .,a.and then dismimmued. The Ecahornic R-ery Tax Act of 1981(educed

Me range of rates Om 1 1 to 50 Percent, offecere fortaxable

".."-beginning in 1983. Incl,des SECA win of 9,35

Mr.

care on mt bamings 0 10 S32.00 $V 1982 and up to S35.700for 1981

IS. Income M graduated wuhholdmi; arm ranged from 15 to 39Percent on wages in excess of nempeons. effecthm Jam. 1. 1979,under U1. Law 95-600. Th. Economic A-ery, Tax A. of1981 reduced tire rates to 16 percent up to 37 pexmmr. offectweOct. 1. 1981, and the Inew rate to 12 percent elimmm July 1,1982. A combined FICA W, mt. of 13A Ve-1 -in Hect onsadames; and wages up to S32.400 for caleWw year 1982 and upto S35,7W lw 1983.

19, Rin read retirement taxes are dweed into two here lor botherMPIOYam and employees. The few I W rare for 1982 was, 6.7I 'Percent

muchon the first S2.700 of Monthly and on

the [set S2.975 for 1983. Tar 11 Win fee employers were -,easedf,PM 9S percent to 11.75 0-1 and estabimhod for

employees attwo

pecem, Watchers Oct. 1, 1981. On Me (war$2.025of monthly compensation for 1992 and S2225 JIM 1983

20. Emp1mlers, of One or hiche bessomis in each of 20 calenda,weeks , who

paid "Des "SI.500 Or room en any calendar quw-

ter wohe Wed 1 4 plc,nl - .1. "on .1 wages up 1.SS.. 'V '.2

and 3*5 Wave On taxable wages, up to S7.ODO

for 1983. This W, was toducted 4 credits lot unemployment con~MWbons mid to Mtn0 to 2.7 parcent of FUTA mo, merutteng ina Mt lederal W of 0.7 W-1 for 1982 and 0 8 Pont to, 1983.

21. Beginning Jan. 1. 1977, the winters W rates tor estater, andgrur were nerPlaresel by Meffied MIM Of M graduated from 18 to 70

Percent. Separate exemption whourts were mplaceof by a ndiedcrace or S47,000 phased in - aMi MrW enonge,1981. The Emnorroc, Rec-my Tax Act of 1981 raised Me credit1. $192 BDO 1. he p-scide,.- is ftni Period (S79,30Dmixer 1~; 1983). At., In. Act famed Me annual gift M. muclusion,from S3.000 to $10,00D. Otechim Jan. 1, 1982, and phwidecl forannual father than manterly retums and pay-ne, The Inst annu.at return was due AMI 15, 1983.

22. Reparleo eftectirm Jan. 1. 1980 (Public Law 96-39).

23. Rates doubled from $4 W S8 ew thousand for small cigruetuesand from SSAO to $16.80 for large cigarettes, oftecrene Jan, 1.1983 (Public Unix 97-248). Inchoes floor stock . coilece- .1$169 7 million IV cigamttes heroines fro, bond before ma ensic.I- dw. W1 fill unsold.

21,yal 1-assad 11, 4 11 Come be, .1.1.0 Abrit 1.1~Includes flob, slock es, .11achon, of S49.9 Million for gmxo~

line in unmritchis of malwa on the affect- date (5 cents wgalion on gambime and 4 cents Par gallon On gumenel. Pucho Law97~24).

25. Repealed effecinni after Jan. 6. 1983 (Public Law 97-,124L

26. Tax increased morn 10 to 12 panam and imposed at the fartaillrather than the manutacurer's lexal, effacmm ApAl 1, 1983 (Pub[icLaw 97~24~

27. Tax Increased from $200 to SI.2D0 W ehiele to, 1982 nues.el-year automobiles need on varms luel-Orienny imals (PublicLaw 95-502).

28. Tax Increased Im, 30 to 37.5 conts W gallon me almhod of150 to 190 phoof and Imth 40 to 50 cents W gallon for 190 proofand war. effmlum April 1. 1983 (Public Law 97-424).

29. Includes amounts callectM e, wilusted Joe Wom that ",abeen repeated ~ expired

30. Expired Sept. 30, 1980. Remetweri and increased It- 3 1. 8cents per gallon. offectum, Sept. 1. 1982 (Public Law 97-248). Do.crossed to 3 cents i- gallon, ehwe,,a AMI 1. 1983. or conpuric.tion with the gasoline W mrm- under Pubuc Law 97424.

31, Expired Sept, 30, 1980. Hernetwed and mcneassor from 7 to14 cents Par gallon. offe-,m Sept. 1, 1982 (Public~ 97-248).

32. Tax increased from one to three, conowit. eflecmm Jan. 1,198J (Public Law 97-2.8).

33. Tax mcmased InOrn f- to eighl Vacant, mcinins Sept. 1,1982 tPubfic Law 97-248).

34 Expired Sept. 30, 1980. Reirrislarces at $3 W passenger, at.mchim Sept. 1. 1982 (NN. Law 97-248).

35. Expired Sept. 30. 1980. 14-tated rfem W-1, allotmentSaw. 1. 1982 (Public Law 97-248).

36 Repeated effect- June 30. 1980, by the Rovemim Act orIps (Public Law 95-600)

37. Tax mouced from $500 to S50 an enignes authomeol by stateIn, effectilis July 1, 1983 (Public La,, 97-362),

38. Tax hile reduced lrohn We re 0.25 percent for -W, auth~rened by State law. difficofive Jan. 1. 1983 (Public Law 97-362).

39, Expired Sept. 30. 1 9W. Officially repealed by Public Law 97-248,

40*Transfers of reactend jArm, sherf.bormled firearm, shimmers,

tenc., SM each; certain gans with ~mmon shotgun and! h1lebarrels and other special types of foratims S5 ban. ocojpauenaltaxes we loved on mairrufactwors, impi or cloamrs in fam.arms and are encluded,n the am-.9-.

41. Negamm fighthe for 1983 .1 due 10 refund, .1 thus W mrew theUnited Staters'Unifted Kingdon, Income, To Throaty, wmich WovKWI& exampfion it= ffid W it-twe to Jan. 1. 1975. Also. Alimithur treaty with France, phyd. 1. examtion mMmc,,n,,Jan. 1, 1979.

42. Lowest rate reduced it= 27.5 . 25 benbere. off-- Jan. 1,1983 (Public Law 97-34). Wincifall Profu Q, amexons shown inthese tables are iricomplisto because may nsfiect only ._Inam haluorm p-.,W by the and .1 we mooning Pained, Forcornprehensive distal en eiincoall profit taxes. refer to me Sol But.men. Pubhcaeoin 1136. Published quarlisly by the IRS.

43. Contains wendfall profit tax wricrunts 0 S22 beach jeq~ 1=1year 1982 and $15.7 billion tw fiscal year 1983 (hisfer m loomble42 1. cambentery mfox-eon abibu, exists h9undal.

49

so

Table 4-Arnount of internal revenue refunds including interest(in thousands of dollars)

IMental distirl'I.,inded , and Total Corporatiod loillnnui Employment Estate Gin E.C...of er

.. an, onfile oil- Income "Coll I....

Incts , MCI- in Parencreses; Coul, for otherslate, shown at bottom of table.) (1) 13) (1) (5) (6) (7)

United States, total 89.760,868 26,012,210 61 i9BO321 1.9,19,350 19B 675Nonn-Atlanbc Region M320220 4.311901 7,734.734 flia,741 281 4Ax- (See (~) bel..) '11:31,1 2~1 46,1~05 7579 999

Name)Its ~ s

qw--ne,) 2,018,139 551.408

239913 3.926 160Ses- (Mass- l32.755 29.516 3,035

rocklyn C ,el 1,934,475 137,138 1.747,509 14~127, 1871anfit'. 11 e 51S: cl..) 1.3D6 568 211:~171 1,077 1

's "5

1,3

19 Ne mom)1

23:8 99,g

20,Do 67,1 2A99 297

he (Cil-cub lr671rO546

1~6~2 g77.542 T202 3,640Marc- (See

Io bc~wj 3.6U 26a 2~ 11,914 1,226,314 70990 12.033

Pomodox,tr ~Nm, HaMiAhle) 3; 32:93~1

231

5420 37579 3~ 22S 562

P'--"`CFrosts slamb

3

88"'M 1' 4. 67 327

fuld-Atherhe Allitim 12,647.423 3,706,313 8,554.927 '0.690 21:~4~131a

V-(M-1-1 a 0 C.)

"M1 7 2:53

' 1'14.117 11~'l ~6~

Fix 1,— 12545313

'2~ 31, sS 's

'Un.0ra,1

870644323 7,216 133

461,0211nii

4"N 137~4..iKe. Jersey) IN6 863 963,623 2.253,021'9

89291 7372.69, 7'1 St

Pressicema . isce 6 . . 2 36t,942 A93.202 1 75960 6P111-Igh .10R ~S. M t) w) :,,17.4721 1,231.611 '..:233 15,332 2:153

ichnione! Vwgna) . 1,,

.g7 , .

585 1,375 1 2.W,,.ng,. of 577,15a 426 ~523 2~88B 343

Southeast Region 7A r. (Goo'clen 1:7g~':2'11' '4!1:23-8

1.7 1.633 155,139 22.00

1.296 5N 29,506 1.603

Bxm. M.oands)9,

217 169,295 782,197 13,699 1 75acoie ors I0 ~S-A Corohmn- .776D~83

BS133066 ~790 1:71 715

Greensco, Noll, C. roissin 44 92 283 Ni l.'*7 98?bN 1,579

ja k- . . . . ims-sp) 550930 99:2 442 7,58,1"7i.tkilisiv in 312,050 734, 2.,494354 63.00, 12859

0 2517 12.721 7Na-M. 71:339 215 3W IN' 5' I I '~11.490.460 3,511.

.2.71820

961'50

15.1787 121 575.623

a15951 2284

.(See (djtdI0w) ' : :. 893 ~.18 298

Devote 2551 468 .658 .630.559 12.891 4 176Oebo,t . I.. . (MIChgan) . : - 3. 78.662 1,105653 2.511,121 35,921 421

r.) 1,7 ~14 17' :071-me-He t) 9n 3 178,U2 5. 141 8 311~4

West V'rIll,a) 11,113 60,555 396:314 1~17'If Cd 1,111151 7.111:~2~11 it 26,217

157.7.9'47, '2E

lanned R 0 28: 1:920 179~ob In below) 4,7764. 91 2.138.&44 2,571,476 28436 10,874

801,12 161.961 606.428 8.98 2.04Fargo ..(NodhDaiofn 183

,158

37396 142.908 2,38; 22

W-kmi13

4 984 2 1,098,224 14,891 3,656

ordans $92217175

.547 319 2,05

1857363

35547 6,S Lovis

IMissouri 1,415,150 274.952

j02.03'

22 '21

SI Pe.1 . ~tsrvvaxnal . 1.577281 476.797 1,072816 193.629702 2:2s5Selic'.." See fe) low, 128.928 714.94 7.543 1.941sounne." R

aP. . . : 1318 5198Aevoece I, INe. M6,co) . .....

'111'911

1,141.1:11 11, 1,58,3 2211,429 30.20064,7

62526

.1.3 980

ises(f).b.) 1.711~,1417 935 1.218,7' M 1%7Aicul . . 411 S1 2S 89,C;hmn,e . .. - 1.- 21

g 4 44:662 68282 2.835 55

D Net see (I mf-i. 2. 3.28, 689.03 1,871.572 56,968 8,118

=be Rolcnlrol,o~)15 ' '

983

.:, See in be 21:8'l 3:.'s 1 1.292:122 I,41.,Z717 5' 18:'12.',42,505

Ldl.RockIkkamus, 522374 B9.153 42038 7.3

424

new Orleads 1. 73: 16 3 545 1. 1 14:164745 3,6941L.s. itC,

2`~sOklahoma IOk aromin 1,111:,171 711~~02 904 204 Is 7c 1.612

W-ta Killies)'116 e

17b 7S 1.566fly1,12 :."

safe R I "'12.55. 0; 2.7

an11.3

A 'T:~'31'1

:iAlask.) ~ 221 1 1:214 201,69x UM Pfnotation - 24 083 33099

15 1N432 453

H ims Iments.) 225234 35.5"ll 183.432 3~61t(i . .11-iitdolaw ~Ha-.~ ga 125.457 280,314 7.701 1,123

PracenLes Arl III-) . .. .... .. 7,107,005 1.93 676 5.012,029 121:~260 21A-dall . D49 085 165.047 766491 1 23 1

2,P

Come Ir-IRod.

lf~C"cl)

Sa I U . . . .. .. ... .......San C.. .L", ~'o . .... .........Sea in , - . . ... .. , .. m.sheigren) ........................

cuts miscibuiesson-filds ............................................

(3101",foor and e.coss F(CA cdcod, I .... .................

us Get-1=11 . ..... ........ I I I. I ..........Ulic, -C'N't-lum- .............. .... I. ....... ....A"func.7-1a cled.lied I .......... ... ....... .. .... 1.11.11'..

Total, to, inual., net immed above

1,042.740 286.381 73 : 00 6,348 2,845356

By''67.167 117:31 1,1:411

624483*512 04, 768

3

70

,

1 '

"3

3024.20"38, 839324 3,270.250 68,683 12.1361,813'382 515'656 14251.

602 24'9424,177

586'S21 -1,614 170582'6

54 11685486,158

1,0 428.800

150 0 0 0 00

.1:650 .1.6140 1 8,1:33,3 153,85e 1.585

9,592 ; 193 0091900 50.120

19377

11 ' 1,3119

0 ~09

1 '.5281. 2,5117

N3SI

41,611

4 59C2.339 $2.743

I B. 137

33632213 1

'341 4032163 13.27312 2

~04721, 537023 211

717 34.76s51

~',l 6112

'n 4'38

2511

277 s 4"22 U38

30846.0

134127

49,.

75 1N,4,97

1 "111

9,7693~ 617

921181

173 1418,2

, 1 ~~g,

1 249572 2, 142

1 1:212' 7'16

5.695

3,411; 06,:,3,252

44'123 28052'.76050

73 175144 2,709

610 25,359

1159

1 .5,

75025

17,U6

44 5,195724 50..~l

5,7202 .9

I

,l'i

14 337114

21-lb`4 47126 1,74076

803

7671:11

Ili12

N2202

11S7:'Ia 1,55D

0 0202 15.856

Caller . ....... 11.31MM 2,772.400 8,282.279 1059:943..

321 11:4~12

'

979":g 15

224. .... ........ ........ 5,619,589 .267.772 3.286,420 12C ,

New Y x ..... ... ...... 7,591.683 2 4.5t5D27 131,511 20,990 416 54,730dfOhio .0 4,338,589

1'489 2'81 2,818.857 28.64 6,560 87 ~,4:1(ol srxxy~,

,I.................. ..

4 112:54151.

216:898 2.1123.841 50,752 5,529 75 320in e

-:~4~

29 2.684,393 . 4519,262141.043 26,300 1.606 70.925

;:ncludes withheld income tax, FICA, railroad retirement and FUTA refunds and credits.ncludes earned income credits refunded, amounting to $1.2 billion.Includes credits for gasoline and lubricating oil tax payments,.,dc,ude

refunds of special fund receipts (Puerto Rico account 206737), amounting to $169,500.5,dc,,de:credits for excess payments under the federal old age and sundvors'. federal disability and federal hospital

funds, amounting to S428 million,6 The source of this information is the LI.S, Customs Service, Cuslonts does not provide the count of the number of refundseisued

for this item,,

Includes refunds issued in September 1983 minus refund reversals received in September 1983 that were not classifiedby district belont Sept. 30, 1983 (the end of the fiscal year). For accounting and comparative Purposes, the data included inthis table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fisc;al!ea,

Less than S500.

I

Table 5-Number of internal revenue refunds issued

Internal revenue regions and di-cts, states and Total corporation Inch.droll Employment Estateother areas. Issues represented by single

"ComerIncome

districts indicated in parentinlroes; total$ for otherstatesidensid at bell= of table.) (1) (2) (31 14) (5)

United Star.., 101.1 76,771.770 851.196 73,723.565 2.082.445 19, 24flbxdlh~Atuamic Region 10,226414 105.527 9.806.7701 300923 2.69.6

lit7 42

15.5all"I

Albany IS. jc) belo.) 469796'1 IS 476,79B 8425Aug (Ma,ne) 90:027 ~ .71 75B

oCe, ~Ws 1,121,811 1 11,111 1,111,171 11,111 "1rbookly., See I Ill. S17 485 208D.595 56742 55Swhtl~ e. I.)

:~,s.,I

,23:50 1,432.016 28.937 295

=d (Venotent) 11, A11 1 N'

";11.51 5,,17~ 3221fistis 12A 7111

'72:"465

marrialum is.. ~Clbrl-) 1.339.985 21,UBI ~

OnS

o89 12'Ponsmonr ~Nc. HamDsh, of . . . . N2.883

' `'21

116 1~1 71

Prowjc-Phone

[a. 344 49 4 '1171 32,

:22lis

367 2;M~Atfcdtx, Region .

f

Ill'in4 11.~1971 11 12.11 217 1.3477g, 4,:77

Bell- llibi~la. & D.Cj1859:9833 :1 ~6

54 .1 g 4F=Oblet. 232073 1,872 2~1~2.~745 141. 71 l20

.A- 54:213 1272

377omix . ~ . : i 77.B60 1.78a 173.073 2~502 116

rls-k 1, 10.770 24.971 2:~717.~2sl":Z'53' 4'

ol,22.399,353 ;~1:216

22 2

573.156 a 1.381 264 29.78D 22,t

ledc-IgnIS. (s) below) 1.429 2=cj.. I.Bi '796 16,148 1,763,869 311.160 91)

Southeast Region1.209 731 2.645 201:213 5 52D 52nis

300396 2.331539.436 118.4371 -15015.326Allamit IjBI7~4113 17,761 7 45,992 232

Urlingrimi Mama) 1,144.279 10,124 1,107.lD2 25AD5 62c.lu-

21 8134o994954 8.560

'1':3'5

c C. 2D 260 1,8a 6" 39.085 211ar ID6 913

03Jackson slese,sapp') 611.714 6.632 667,075 16.859 1

jac-b'ITFlorsbu

3.~,442071 1 11111 11 7:~11 12

'3'3~o :I

ius.lie 1:50 17o.15 3D4S.:g, 1 3,

78 2,f7cl-daginot 766.6 2 1117.389 9.445.475 201.620 1,7112central R. 1~

13 3111 7.615 1.484 D66 3o.839 29Bseli2 12

.. 4'

7GI-bir,d 2,122:212

2:" ':" o4'V 7:99g 476Deect . . ......... (Werigain .. .................. 2.907,

34 172 2hinscrecoms (Imarval ..::: ;:oMlll 14.996 1.681.895 34.685 131Lovervile (Kill.

") *a) 34612 9,868 111.1521 21 171

1

9.

a (Werilvirgini 5375 . 3 1,:3

739 998:5675 `2 2'PZenn"g

4245,084 2.842Mid enest A 140 95 9,5 .208=51s,

39e 95 63

Are . . ... .... (Sculhl)~Cts) 202,738 322o 193,606 5334cAC 2.935,695 35,326 2.821,057 75.387 813DesV0`mmi:::,: ~.. . .:: 3Fargo .. .... ....... ANCTI

Dakem) 1 '242 11~155 804333 2611185 321Ion54

is 191:38B 68 (W

M4-bk. .......... .... (W-sm) 1,52 .151 22.843 1.414~1,7~4 14:.1~11 - 325owns (NomasW 411 D.531 470,

3IN22:19

Mis-m ~.5 697 20.779 1459,2 4 4D.075 415S Pa. mumecott) . ....... pas 21 18.713 1,

297.221 3DA00 32B

Son (Sol (in below) 925,240to '2

893.335 19.958,Co,Z,h,e,lc1a,,.,,,,,eg,o 10.6211,964 IM9679 10,414GM5 324,176 2,331en 19

A.b,~New Mexico) . .... .... 436,683 4.6 608 11.764 85

5:,113 4~1:11~ 365see (f) 41ow) ............. 1,68 731 18,243 1,11"cloy. I, 176g5t; 3372 16 1 N7Dallasn 2

34483,:ol I 's,1

21s:221' 21:004:19'2 B:ION 222D-e. ...... ...... ....... IS:Houslon .. .... . .. ... See cocow) - ., . .... ... ..... 1 3g4,683 17,654 1 p29:45 45.345 260Lane R.k (Aft If) Q ........... 637 426 7.636 611318 16s97 lot

I.346.52 ~36,178 1.286.302 41,761 26,New Orlesins

~,Cok,La,loads) ............

6 293Oklahoma Qty dome) ............ ........... 1 OV8 644 :09 971.330 31.485wichut . (r4m,s).,::, 13 7 IJ20 l2511

710,098 '20:413

23"70 :1 13,052. 53 500Western Region.. ..................... .6 369 133I~

4,11 ITAnchorage : 997

151,851 6,38, 14

Bode Icahn)) .......... 26709,50911 4062 266341 8063 59Heleda imenta.) 211:631 1:~268 2~1~0.117 1:1 12Honol,lu ............. He-,,) 3

3 "3a,788:688

=:,yle. ..................(See in cxsow~ 5.014 M

30 315 156.37935B 1,93218073 66.8Z3(Aroodan .......... 922

'894 ~~0:437 1~1~5:441 11:111 2

isor 9 1, 72B

Podia"' ~1,c;~ 17 2 ID6 2a 270Re.

st322,'488 17 3,883 308,131 10122 59

Saft460.9

4.S26 44D.506 15.311Sar"'C""' Is

44g7l 3,376.562 1()5:1~17 1.648

'4Sea"[. .7. V5

1.426,224 20,848 1358524'

371enter

m"elaustellunds.... .............. ~12.684 139,103

19,040 55

Gationxi,en"

=oila eocertaRCAentict1

0 DUs. cutt", el .. ............................................... 0

13

1Eted.tjIn"

c Credits offsets ........... 0 0 0 oRelaxes reves.11 imclacei 126,6B3 -32.6ac 139.108 19.0to 55

ToWs fien states not attend, above

ja,~ Caldc,.

...... 8,550.667 141,1:7131~4 1:711~31~121 261:55 3,580Cf Alincid 3. W.943 14

as345 ;:~121

New YCA5

'638 B43UA58 5,403372 173.316

M(it) Ohio ........... ............ 3.556'561

42g2i1

.436 154 7"75 705~C) P: adat ............... 3.1122.509 28,490 1,701:548

87.7333 121

1)T

- I. .... 5,183,714 65~062 4,947,736 162.13"nos

I In table 4, Amount of internal revenue refunds including interest, refund amounts are given for these credits, Where adash I-) is shown on this table, the number Of these types of refunds that were issued is counted above by district alongWith all

ofthe other refunds issued. Where a zero (0) is shown there are no refunds for these "s of taxes.

2 Includes refunds issued in September 1983 min., elond reversals received in September 1983 that were not classifiedby district before Sept. 30, 1983 (the end of the fiscal year). For accounting and comparative purposes, the data included inthis table must agree with the actual tramactions affecting the refund and interest appropriation accounts for the Inic:alyear.

Oil, Erase

16) (1)

055 03,985121 10.243

5612

a52

28 1,529"t 1 6V310 1,288

32 2,369

3702 356'1 12.1032. 2.852

45768

389

20 29 1,675

4 24710, IZ979

16 2,156

1lA79

1 9421

1~'21

3 1,12217 3 '31I

:s2of 10.2 520

1,:4121

2' as,

7 2.66222

1795

1:4'30WI

'14 4.1"2 513

361517 2.4"

7 10116

1. 2117s

6

""3 526464

311ti33

1

01:1M

30 ~93512 t,36210 2,014

8213;13 18

1555,

962-

28895"3 793

22352 4.553778

;4'1.528

4 2886

5038 4.2189 2

.23.

41.160

4

903863a329

tog

01.160

a771

4:3'05.834U

634.0807.566

51

52

Table S.-Number of returns filed by internal revenueregions and districts, states and other areas

Internet TOW M. lodooduee airline dm1m,r

-eas, (States represented by single diNhists retain, in.mm, Unk

inducat.'in

annentheses; notata to, inner statestanuen at bottom of table.) (1) 12) (3~

fid-ary Pa-,samp Estate tin

(1) (5) (7)

United Shda,, 1.1.1 ............................................... 303 95.284.038 33,079.790 1,993,9611 1.585.810 3,077J55 11114154.,. . "I"',~Atflvmtic Region., 1 58351 12,753,923 4,735.037 365.778 168.147 512~566 15,009

AltMory (~ad (~) beka.) 11:171 11141 IIESO 11.988 9,8`~ 25,074 MAagua~ (MumO

a', 7~, ,64,248 158,362 10.570 ~,29 13,02 353

Bma.n IM-ChUSOMS) 4,564.35a 2,579,173'5401:11 14 a0D 22956 86.562 2.726

B,ook~m sea , ba_~ 4,940. 06 2 7B2.407 1,0 97s 24'699 '2

111:~97' 2.963~uftajo(See ~C~ wlo,l 3.195 606,941

0:11~,s:171 1829.635 38~411 2 674 71

a aaueungum (VC=U '091 T

a,837 2;2'6' 2" 2 ".74' X 167Hankad A lwtnut, 2.7n,533 1,467 597902 4.a 21:5)17

711.,.a

":7'~'; 605Manhattan Isse 00 bano.) 3.895,43 1.719974 :11778

013

Pon - No -th ~New H mouse) 760700 Q3,873 15 '60 7 712 4:~117 3907 1,~8 ;~. 38NowmeNce We 111shd)

2214 4~1,1:.111 1~17, 31 005 356

norkilantit Region 13,12.3~,4 32 ... ,

.265 294373 179,178 407,497 12.794Bell- . ~. tm.,I~od C) 3,794.31*11 2.211:5117 68 25~ 41,148 31839 5~3~3 2196FoungoO&.-n

805 0,a 35916 '912 830 1A08 Door

Puerto 137 136 751 T111122 64.24.3N:' 693 1.270Other

4~4:

..171.1a 4

V 9250 `52Newark 2,6.3'

3.488,044 1.242, 56.133 48,556 148,3 3.716p Zw Jer::,)a 373,2628 3,055940 1, 1 4 B.953 9 78,0'41P'.radshrual So. 0 bad.5~083.440

9 40.633 2,819ised:20Z 3 1.808.386 638,

,275

390 "3723811 33.9N 1,268

V,rgma) 188 5169 2,272,111 695,412 34 8~A 29,921 60.1183 2.171hong- . ..... ..(DeA are) 4677:74 259,76, B5.U5 10,326 3. 8 12,019

326

At, :a 2:2SoutheastM

21481

.011

11 11~1:52737 ,17:11 2273:162

23460837 14.905

almsSO 770

1 aa

13

Z57356 25112s 62304 15959,

2.293:680 1,391,025 337.987 1Ba 10 15819 115C.=1 ~Alaba )

9 '2141

IS:1~ 181, 6 13 847 3`1:9,7', Ba 2

64,9674 976J.O INonb -1 . ... ... ':.2f) 2,376: 96 67751 .728 Isla 1.953J=- Mourn.pp) I~462, 67 861.850 216.324 7:11

111 472 21,402 689

Momult. IFV.s)9 for

97'03

60,103 20 ~311 7 45a(TON,ussed) 73 1 2:' .42 "2:'N storlin .3:.1'4 1:4197a4252 7~ 716 22.119 27,336 389,,A

.. . .. . ...... 1 :215 12 122~1:11 3.911,297 237.044 1613 2 327.600 10.739C; 0.1Region f~a '66'4 :a 067 592.997 38.880

2444:21~1 7 :707~520 3,:173-in bai~k) . ..... .... 3

12C

.. ..... . .... 2 517 70

2,-law See 4~380.2747" B":7"

:~1~11as "63Dimon . ........ ............. ~Mrcmpn) 6.010,352 3.527,05 1,W 5.

a51.561 101,151 2,

5662~262 :3 4,2 1 ~,thdrardepot's Indiana) 1711:,231 2 161:1 741:14 2

60.620 2,50i-OkasIlle . .. . .......... ... (Kamocky)

SO0967 2'1,'412 23020'4 ..112

1.07

'PeNensoorg ... ... ... ........ 1W.s, Virginia) ............. 1.138,353664

894 209,36~ 10,5869.

23 16,9~9 502at , Re O'SaNsf 23,04 t2. 4.6

a 208~

Abeal.7,7 531,78 '277:`a`10.0 344,60 1392 399,162 21,100

~Soarh WkW 6~3, 13U'5'

06, 82 5335 5693 0,203 619Sek~b ber-) 909 3.531, 9

1.173,497 113,285

aas 2.24 . 68 1.2163 66 H1 1668 1:'5314 W,ug 1 661 2~ TZ""` 5a4,'754 79"Fag. ....... (Noun .085 111,243 5,630 V34 043

Mrw.uk :.::11-son) I J. 3 1,939,828 691,196 54,177 28.7. N,1

~11 Sa"`5

2 SOCoal. Nebraska)

265

2'211 71 11 11 13837 25.158 1.6937,1:1

'42 .. :.3 4a

S Lo,s .. ........... ........... (Mnadual .. ...... . ... 3SWass 1,S7a10

:3 271~ 1~2:~21, 2:,31si~ Paw .... ...... ... ... (Musestes) 3,053,262 1,715,185 56B,43507 ~4 32~ 3

S7 2 87

San 2:~l 113271 29.176' ' I V

098 25,385 2.00See (N) Nsiow) .... .... .......'3s:3.'S -3S-M= 2 07 ill 161936 210,077 275,9 2 438.282 14.763

Al~arque .... .. ............. (New MeNco; ~~:127 1 .111 150,577 6.558 9,993 14,882Aus. ..... .................= (1) beow) 3,311,

'.

" `7529 M 30.5D9 36,678 49.693 Z'0'27

=n, ..... .. ................ 405X6 212%60 64:0267 3.233 6,4050 1:711 259w) 4:4151:3121 2. 28,265 819,396 ~,W 69, 74 a,

383 2 70Don- .. .. ............ jCotonufo)

1 6 :1....................... 2 64 68 353,270 398,633 26437 38XI 53.37

"a

........... .... ..... 2 '7111670,221 379.t33 25595 36,743 60.398 1.6312

Lmho ROO Aukanaas) :47a 818472 275,263 ~91.W 24.311 87..... .... .. 2,817.N79 442391

3It-.) 12 1,628,048 171" a, 2540 hokras~q

1.278 427.691 to I'27 12 994:20............. 2.369. 161 20.856 29.127 41:21a 2yr.1the ... ............... K.Nal 9 803 428,88 23,590 17.636 3 2,102'3

~esl Rg6 .......................... I ::~: 33365 16,92 6 3'1:7'A Wage .......................Waskaj ........ ......... 3761,16 22":

149 U290 325 330,512 409.406 6~591 22,0966 31.650 1.138 5,817

75

go.. . .

660302 358,251 111,932 5,037 9.545 12,50 434H mas on-) ............ ............. 66~ 72 33 ~2 5,590 8,352 3a:071 511Honoluk, .............. ..(Hawahl 795:2483 444347101 14'~13'2 S.DD4

8519; 66 603

Lost Angeles (a) W-) ........... - 11,561,999 6287.061 2.3 799 1'

158235 205057 8. 67,no- ........................... 2.126,W 1.165497 4'22:7D6 2124 22,056 11:a2l

1

111ml2

USH2 1XI1,770 428,105 113,834~ 24~1~12

3a1:41

Re. 666 Is ~02.899 100,480 6,12 7~ 3 14.4930B 24.57

11,.............. ............... 943,703 554,107 11,1:217 1~1:11,1 151,121 20,273

399San S.W!Nyow) __ ..... .......... 8:219722:11 44.a 7 7S 1.

2,:106 411 1.a 427 110.8531

97Seattle ................ ~(vVamoglord .. ..................... 3 047 774,99B 63DAS2 30,793 40.522 54,696 ~524

Units tor states -1 .1ume. arta-

10S93,480 4.183.207 263,662 315.910 :2b ":V 1

.11C~ III a .. ........... B. 2 :241 4752,869 1.656:773 141461 75 140,450

a3 1 189.576 107:417

~de~ :11 4 5 56ill CNE",1Y ,11, ..........1 111.423 71117!4~7,6'71'

29 320.201a

~~2~14ONO .......................... 7.504865

X1:au.78140 91,416 .01 4,768 4

parmaytk ~ is ........ 8,156.668 4,864

3261,

767,343 141.112 1,411 91 71:4141 4OBTO., - ..................... 11,134,683 6.244.893

1728.075 110,492 142,05

46.379

Column, Counteards:12, IS--, Immis fW. 1WA. WQEI~ IWW. a- I--4~ howa the nambe, of 1040ES Uxuanmls filed. Calressomer's Annual Reports M, to 1981 Showed the num of fidersF.hm 4

S Form 1065:(61MmItalas FF:Mms 71120,1120L. 11 20M. 1120S, 1 t20POL, 112OF and t 120H.

(7) kids, D6 " 706NA.

Table B.-Continued

Imnon r:,e,,, ,g,o,s and 111111Cts. states and,the, , '. (States nephesented by trogi, Nstriind,"aad ar P-mmen- looda W Other stalesshown at .... at Not,.)

Unit states. four .................. - ...........Nsalh-Allerific, Rag,miAsia"

Isee (C) W10%)August' IM ne)Boal.oBuffalo S.' b~'Suring- (V-mq~srhord

~C- wlw)Malhalla,POnsmolthPro.- (Rhode Island)

sfid-Atluad,c Region . IB.111-he ., Imarytand & 0 CFo,aqn 0&,-uans ..pu,,, .

Other ,Nerwa,~ ~Su 11tad,lPhmdo~a

(0)Or-)

Pms-gh (See (a) bel..)R,C .0.

SoatheasMRAtlanta (Georgia)5-9ha, IA abamal~Jiuve.

South Ciaofna)G-sooro ~Niimh Cambria)'acKso, Zsaaaspp')jmksaw le Rands)NasWhe (Tonna as)

CenUal Region . . . . .Cin-nal,

'(it) brl.wj

Cta,al~nd RM(d)wlow)Denial =,nqarjfindranapoa, (Indiana)Lous-lo harl.ky)PaukmsN,R (West Vagkirs)id-st

flegm"Abo,deal Soulin bMluila)ChWV,o (Sao b) below)Dds ..as (lows) -Fargo , . . iNodhOakotal . .

ker, I.. - ..~ Wwo ') -Omaha (Nebraska) . .S1 Loun, -S, Paul . ~ I . . (M-esitte) . . ,S-9held (See(b)be.o.) .

Region I .. ...At.,-"' ~Nuw,M nCO)Au- San ') oetow

Chay"or'sDellas

Mus- .I ~Sea (1) W.w)Ldl

aH.I, : . . . Arkansas) , .

NewOoes. , ., .... ,Ok h-Qq ~ . .. (Oklamme) .With. - I ~ I. (K-)estean RaglanA -age . .11 (Alaska)Boso . - ... . .. .. ... (rush.) ~ ...... .......Holem, . . . (M~Naml)

Honolulu (He-,,) . , : .. :~::'hoZel, !See (a) b toLos a a W)P.nl..d .RenoSa t Lale C,ty lure,)

ItSan Fr-ac. fSu. (.I below) ........ ..Seattle . . (Wiisnkmj-~ - _ , .:

I I (C.10 . .

Totals for stafts not shown abawn,

Gift Employment E.,Npl Employee ATF,atums E-aeunnus SAP lemental N-miste,it. -es organization, plane d-mR, NO Namne,

(a) (9) TD) (") (12) (13) (14) (is)

Wage 25.536,768 437,026 757.379 5112.391 1.009.7119 7,602,245 30,13515.11f 3.511.0.8 66..19 114.561 65.509 98.3611 982,040 3.567

1.179 201,861 3 6& 4,753 6883 8,673 5~,575 146~59 126,516 2,709 2.376 ~ 439 8,3~5 29559

3.002 623014'

20,066 9,314U

162.543 US1:971, 1~1~7

"'5~'.V 20,591 895, ~ 75'9 20 ~773 5962 "

3ti, 7,96; 11536 13,029 17,61 W3.910 427243 77.073 1,498 :114 3

621:4"l:0111 571

20:a7~

563ls22 377.261 8.D97 14 a f)'11

3,152 111:219122 11171 1:~1~17 7:47 1~~Ial 112 1,721 672

3"

1,~ 2:"6

2 22129

6 1 ~,:a '23

3a, 109.637 1.787 2.982 2.052 11347

11:111 1619.620 3,363,033 57.252 3:11

, ...7W 20.06

141 171 11.111 'ON", IT1.711 a 9.1 BJ 15.~14 1 ~5.6:61 312188 'at 043 603

862 3K33

5"17.60,

167676 114 6"B 330 7~ 2AQ'9

2 ~al BONS 11 0~' 213."~ 13 Z 27 217.555

7' 4' 4 ?1 7'4

34 A as,2.02 7 2~~21 Is" 23.7" ~4 % 1:11 1 al.3 45

97 30 4.7:1a

' 26 5Q 1 06 ~46006 2991.939 5114 734 8,730 14,042 1

1'71 11~4~76

2Z91

1:7':9

aat 7

13.947

4,0

"Js'f17 ~: 51'C 2:65

1'259

3e 1e ~

1. 722 143.64D 1.047.95A 66;:.715 1"el:,131 7:;~'l

" ~7`1'12:1" 23 589. 11 140

36 6 ~1 7,4822 7:550569 7 ~D61 a,1 1

4 ~3 5.W2 6073a 401

87 325.846a 532,591 650,953

8131 1Q28 12.670 2S 08 1 K 02a 467~ 256.953 ~5

4,144 7,709 11~11 51 1023

' 1 7'4437 31141 11:~711

3~ ~,:511

'0:62, 0:a39 10 . W6

1.34~ 471 5 666 20,969103 DO

glass 20%171 1~1131 111:611 80.143 139.61. 714.012 1.42770'1.491 424 .3

7 1.547 10.367 117

1':" ':93,

6" 2324

1;~g 5' 4

"1 2:42 P2 1 17f) 14 00 37:7141 11 1 31"' 223,1'7" 376381,111 107:;Il 142:82' :14' 12

..34.762 112,656 271

1.'0a 3~a 47

647 7,27 S~653 20:1%1 7,2~411

13,

'32 111

'714 3.153 4,097 6,231

'0 2 3780 13

16.236 3.~98,953 76,777 14 12102

171:11~110

1256 :3V23

7 S2 71 92.975 2,193 44, 3:a 1916 33

2.828 121:441 168

32,065 14.W2 21171... N'

611,683 356

a:1607 6987 10,039 2

:~laQ a'

B.919 21,30934' 75 3 ..

3315 11529266 112:4 14 24:7'68' :7 31,

60 305 1"1 771 213826 4.456

4.274 5.998 16.3 4261 3B695 534,703 11,441 12.18a 16,69, 25,56B 118490 133

2.233 452,097 tl.559 14,422 11:111 21,7113 115~IB102

1 3177.951 6.514

72,

12.94 VS612327 53.897 563 96.53220, 17i,'607 1.4358T117 141:2

12630

2'0 a46:a13 42157 '.

1 N34

2. 431 7~~310~

08a 15 15 21:11% 211.1U 212489 1.273 328 2,747 4.851 25.332

'214:' 514

9 :1 3 1.1112 7af? 2 11117 114a~ 7:3,:431 IS 070 3

21739 22

"J'a6,19 14

2378

S~.927 27

'052 429.694 4,599 12,512 'I'll 4:,717 2111 3980 24.095 3.540 3,769 13,45S

~, 3,62,494 1401.

21 463,504 5.0271

:428 12,227 19,423' "'

56469 361:,l 34 7008 10 3 19.887 257.780 5530S

H04,B.

a4 a6

05, SOT 19.127 81.727 7713,661 4.590.902 11,472 174

7647 V31,174 2.126

"179

:Nl10" 163:039 44.263 Q

'24 '2'533 , 84

311 114565 2222 2,457 3.5701

:562 304762951 119:731 2

11~211

54%

6 240: Do i's,

:7als , I

887 112.322 46 "140

Z3~9 50,941113,356

164 545 24.152 71,971 22.719 31:~217 1140:1 1.11,910295.983 4.547

D059 6,9X a!ia

232 16

1.603 32~,426 6,178

S

B73 9.280 17.440 128093 34358 ':S

2 2a 1:4.11 1 ~2: 391 98.838;:ND 1 21 2

,36

532114B.619

1330 1,164 711 20.53250

~~21 29,665 39907 411, 15 7241224 505336 10,027 13 4~ 11,30B 27,500

'ea.232 9,

ja~ C1 1,rutWe Ma . .............6:68 2,814.256 44,684 1322.231 52,384 78.124 1.027.037 I.B77

fc~ 4 111 1:~1.127:1'2' 7" ':~517' 24 4' '~':~7~'2 ... 47' 2,0421,,I No. Y 1 9

03a ,211 111137 7. 3S:27 4 1 604: 66

(a) Ohio 3,472 1,017,399 22:0,3 42.320 264930 470

26

58,P. Y1 . . ...... 2,980 1. 1111 11 1~1~1 1,1:.1 11460 4a 252266 755TO a-

0:as 5,593 "52,201

23:2 ,19, 42.523 76.206 766,035 488

Wumn co'houts:~,O~ For 709

:,C1 d~1F.,~1940,940PR.941,941PR&SS.94]E.942.942PP.943.943PR&SSaWCT-1ctmesFo,,s990,99OPF.990T.990C,5227aM4720

11 1~~ 7550.j 5500C. S500G, 55001 and a5DORF.;N

0

,.47'5 47D6,4707. 4708, kWd~xcisem,ret,,~aWto~ccoe~oww~mlu,~a

z as Forms 7~6 730 2290. 1 IC and 4638hoesFarm, 1040X,

11MX. 26118, 4B69.704,7005,1041A and 990AR

(15f NaAss Forms 941M. 94INMI, CT 2,9908L, 1042.1120DISC and 720M

53

Table 7-Returns filed, examination coverage and results (1983)

R-ma ..aimed

C1252

T.. ServiceI FiledR= Inod- cannna

R`=I led

Individual. total 95.19,000 277,945 1.0011865 147.850 1,427.660 1.50

I NOA, Tor I Wer $1 0 OnNw 1040A.TPI-IrS10,000

25,168,1300 7,929 66,7997162,000 8,517 37,735

6.910 81,63B .3214,790 61.342 78

P 0:.W ~vnTP:~1~01 114121 1:11~1 I I 1~11 1~3:111 116:11~1

T

in 2, in"..10:,63

2" ~I7:I , I 4g,

TPI S25,000 two, S50,000 20,332:000 48,032 ~36,905 45,983 530,920 1. 1, 11

TPI SSOPDO M 4.425,000 tO5.733 96.882 15,723 218338 4.93

Scned C-TG I vn~ S25,000 1:,71.0 4' '37

1.63SCWd C-1 G

$2597, 21:2 12 98 1 21 51 .2A h DO aJ. R DO)v ~,$1010.01)0 867 '7:4 2:~ 21 63,,cc.lo C-TGR $1

00.000 and over 945.0000 36,938 18,287 2,624 57:284'39 '6 12'

ScheduIdF-1GRi.ndiv S25,00)Sclo' 1'

713 4:1 1.523" 1:s 1:e

1.hodui F-IG S25,000undo,$100.000 101 2 s

0'4

'.137 2.1

009,

S.W.1: P-7GA S r DDDOO ove, 236" 5,433 3,440 691 42

564 4

RdUC13,y 1.962,000 7.982 321 - 8.303 .42

Partnerships 1,499,0DO 35,137 378 36,115 2.41

PernormTotal CO,enige

85180 3.64Conodeatiour, livull 2.364,0100 95,950

A-11-pleted 140,000 3,893 - 3.893 2.77

Under, S t DDOX I 1,092.DDO 21 411 21,418 1.96

SlOODDO order Sl ml OB7.DDO 30,617

6,600 3,815 3,815 57,03

$1 .1 under $10 Id 193,ODO 19,139 19.139 9.90

SI()TWiIdv,$IDD.i1 32.01)) 7,098 7,098 22.47

$100rivienciover

Small Indian- 'ovi- 567,000 7,126 7.423 U1

I- I In OISC 13,0DO 1,416 1"16 10.61

X617 345

Eetur., tordal lullog 21,517

Groia Ihalc- $1 m!

21.517 16.94

119.000 15.873 15,873 1336

Gron. und $r on! ..or S5 It 8,000 5.120 5,120 0,67

Groin, esurto $5 .1 .. over 1.000 524 524 90.81

wtt 14,1100 3,023 3,023 3.59

In-.. emoo nogri.,owl 1OZO37.000 441.033 1002,56o 147.850 1.59r,4,17 1.56

Eluoll. T)81000 51.3411 5117 - 51,935 6.51

Enopi.mart 2S.7:16AW 2Z766 3,136 25,902 .10

wirldhill profit 13AD 3,901 43 2.667 6,611 50.45

&Ai-IW-

Service come, comectiona

Note: Totals May not add due to hounding.

'Total positive income.Total gross receipts

Includes

13,000 Forms I 1 20F not allocated to corporation claMs.

4Balance sheet assets.

127 - - 127

930,215 230,215

Table 7-Continued

R-romend,il additional tav and penalb.,(',, Ia- .. bd'-)

Average - and ng,.,,_nbehan, Per Nnum

pan

Rev.- IT, service 11"anue I.. I.- Revenue T..agents oil tors centers Total ganhi inniftor. i.nl .9-1 -:111-$2.848 $992 U 7 $3.687 S10,248 sirso soni 10 19

77 38 2 117 9.676 571~2 is 3 634

.9,17 ~79111217

ind3widinvi. totel

17 1040A, TPIP under SIOODO25 Non 1040A, TPI under SIDODO

8152 71 10151 3 15 2 20 TPIIII11

2 11)21

152

2

330 109

$2 iver172 111 15 518 3,5132 758

66 5 To,S,101.1b11

IN $25,000 under S5DDGO1,572 273 7 1,853 14.B7l 2822 439 8 25 TPI S50 OW am over

57 2 222 7 27 3 1.2 Senedul. C-TGAr undcr S25,000

'55 71':4'~44

~:117 32091 Schedule C-TGR S25 DDO ndr, SIOODOO

~22

,"1 14,930 3.177 618 13 23 Schecive C-TGR $100,000 and or

15 11M, 579 2 27'112 ;4 P S25-TGRr 00017 4 8373

3 screaule5

5FC"""S25.()G0 undoe 1W0001 3:1" 1.112 111 12 11SC TGR

nodule F-TGR $IDO,000 and over1

68 2.07 20 27

49

Fiduciary

P.muninhuni

7,601 88.398 - 19 - C.Noomfich, turner

2W 201 52.375 19 Aswis not foportudi

53 52 2,481 24 U.. S100,DDD'

176 178 5,808 22 SlOOPDO under Sl mi464 464 24.249 15 $1 IJ under $10 nI

561 561 79,096slo .1 undive $100 red

6140 6,140 1,609,172 3 Sim .1 wo or

75 75 10.097 32 Small bum." COM,

1,322 1,322 61,446 Einal., ohaI

220 220 13.835 9 Gon inoruc under $1 red

296 296 57,806 7 Grms asure 51 ml under $5 MI

807 807 1,539,320 7 GM$3 ealatO $5 111 and Over

67 67 22,070

11,92A 993 47 13,0n., 27,150 - 316 15 is I-re., asue. and gd,. low

78 - - 1~515 453 - 15 2 E.d.1

29

2 131 5,67s on

451 - 45.2 115.5al 29 412 44

70.914 - - 21

EmPiolneent

Wardfail profit

kill-fle-,

420 420 - 451 -Service cienhir coinections

Service center no-change rate by class is not available. Service center examinations resulted in a 19-perCent no-Chargerate.

35 Forre 1120 DISC

5455

Table 8.-Returns filed, examination coverage and results (1982)

flat..,oz

Cy 19BI

Returns, examined

R=: aurfily Servicean,- Total Pe,.nlcoverage

Intlividual, toW 94.013,000 285,5M 1.066.557 103,173 1,455.256 1.55

1040 TP11,,denS10.000Non 1040A. TPI now $1 O,ODO

26,520.000 8,567 80,975 3.909 93,451 358,168.0D) 10.48, 56.683 15.983 83,147 98

I STPISIODDOUMV $25,DDO,&=Ie 21,189DDO 6275 100JO3 11,670 120,N8 .57

TPtS25~M. S25 DDO coiroler, 11.251 wo 24862 216A88 34,482 271:01~12 245

.000 IndIr S50:000 17,668 DOD 46,6042pi locoo 1,433 24.059 5 90

TPI S5D.000and- 3305.000 100,456 81.004 6.242 187,702 5 6B

Scrodertat C-IGP I- S25,DOO 1MI'Doo 10.108 'Br934 1.7os 30.748 1,68S.loC- GRS2 .000umer$100.ODO 1.747,000 27 39916 2.221 69370 397Sch~a

T4~231

C-TGASIDOoDO-e, 921,000 3 926 18,355 1,403 54.641,1 5'~

SCW is F-TGR under S25,DDO :68,000 2,134 3435 59 6163 167S.hei F-lGR $25.DDO now SIDO.DDO !NoDD 111 6, 17 581 11.326 2.15Schookil V-lGR S100.000 and- 219,000 :224 ~142 323 10,09 4 88

Flauldury 1.944.000 M87 914 - 10,301 .53

pit"..." 1,412,000 2Z979 105 23,0134 1.63

C-.N- total I Z279,000 107.705 - 107,705 4.73

Assets not oplared 144.000 5.359 5,359 3.72

Unteer SIDD,0001 1,C35.ODD 28.116, 28.BU 2.79

$ 100,000 andia $1 Mir 070.DDO 39,024 39,024 449

$1 iniaxi.slonxi 185,DDO 23,296 23,296 12.59

$10 Ma .-, $100 .9 30,000 7.158 7,156 23,86

S I DO hel and over 6.ODC 4,OD4 4,004 66.73

Sanall loussress, so". 547,000 11,7216 8.726 1.60

Foren 112001SC 7,00D 1.396 1.396 Is."

Estate. total '"M 24.344 143 24,497 16'n

Goardlitatirtunder 1 .1 139.ODO 18,863 137 19.000 13.67

Groes "Is 1 .1 and over 8.0DO 5,481 6 5,487 6B.59

Call 190,000 4,454 58 4,509 2.37

w-, aturt, am gin, wi IDO.538,DOO 464,514 1,067,777 103.173 1.635,464 1.63

Erd. 970,000 57,396 2,792 - 60ABO 6.20

Eariploynext 25,026,000 3t.712 4,334 36.046 .14

Wandiall profit 41000 607 - 607 12.0

All-Ifidedit. 25 2 27

Sw*ce center cornotiont; 716,193 716,193

Note: Totals may not add to rounding.I Total positive income.2 Total gross receipts.3

Includes 9,000 Forms 1120F not allocated to cotporation classin.Balance Sheet aSSOtS.

Table S.-Continued

Recorreatended additional las and pensi Average 0, and 11-herril..lk, dions .1 d.M., . penalty-- p-ent I

R...n.. Tax senne. Rewux Tax Se-ce Revenue Taxagent. rdarxx mlers Total agents auditors centina agents auditors

2,1.3 00, 31 2.075 7.505 751 364 11 20 out

70 1 115 8.,66 543 2DO to 18 1040A. TPI I under SlO.DDO63 26 3 92 6.058 455 185 16 27 Non ID40A TPI under 510,ODD

21 58 3 82 2,520 579 248 Q 19 Wt SIODDO ndar S25.000, I-1.TPI $10.000 un- S25DDO, ..Pl..68 120 10 198 2,731 555 291 02

0142 286 6 437 3,057 (W8 336 2 TPI S25,000 undo, S50.DDO

1,069 138 3 .230 10,841 1,705 468 9 29 TPI $50,000 a. or

41 17 1 59 4D42 895 451 2 ;2 Sc_ 'Choose C-T"'u2~all2'123 54 17B 4,526 1,362 427 '2 a C-TGR S25 CDO W, 00.000416 47 46x 11.90, 2,563 620 to 22 Sc-le C-TGR $100,000 a. over

389, 0, 0 SCh ule F-TGR unce, S25.0004 2 1.117 11 221 :3'21

SCWU,oF-TGOR S25,000 under S100.000is 5 23 7 31257 Schdue

87 4 91 12:065 64 407 9 26 F-TGR $100.000 am

7,221

M 0.3 279 - 21 6

36 33

7.221 67.042 23

Fiduciary

P.mi'max;

Corgo.h.n. ..tell

202 202 37.683 32 - Asse. not r.,,:xned

71 71 2A65 Under $IDD.ODO-

167 167 4.268 23 $100,000 under Sl il

3119 389 1601 is S, asd Under SID nxi

565 565 78.969

5,827 5,827 1,455,346

S 10 nxi under SI DO

Sloo Me am

42 42 4.803 37 S-11 w-

754 754 3019511 4.054

38 Fone 1120 DISC

9 9 Exhin", hhxI

259 1 259 13.729 3822 10 10 Gross extua under $1 nxi

495 - 495 90,253 9,366 6 - Gross estate SI ml and over

85 - 05 19.021 1,255 21 Is

10,283 802 31 11,115 22,135 751 364 15 20

Gift

I-rx raters and gIft. total

71 1 - 71 1,242 217 - is 8 Eli

93 2 95 2,926 4112 30 10 Employmant

457 - 457 posol"I - 69 - Vereptall Profit

2 2 311165 Mi..IWn-.

268 268 . . - 374 - - Serv. Cernin -ectiont.

sService center no-change rate by ciass is not available, Service center examinations resulted in a 17-percent no-changerate.

56 57

Table 9-Additional tax and penalties recommended after examination by class of taxand by internal revenue regions and districts and other areas(in thousands of dollars) -

line al-inni-egiond,diStricta,and=... Inalina

To.' .. . .. .. ............... .Nontin-Anana .. ... . ....... . ... ... ...011,11-Ad"lic .... .. .. ... ........... ..Soollne IC,

Mid

We$ MN-t,Atlaroi, Atign.:All

Blok" ~ ... . . .. .....sunaw ........ ..... ..... ............... .

Miathinnin .... ......................Ponan-th .. ........................... ...Pro,adadi,o .. . ..............................Ando,n,IS-Conw, .. .- ~Snokng-Se-Cen. ...... ..... .

.."onficAligion:Banandre ..............=0 at,.................

P41.dV..§il- Cenl~ .. ..........W-slauddeant

Region:Ankinta

G,denaw ...................................J.,aon ............. I ...........jo,kson,il . ................... ............. .

,,-he - .. ' - - - - -Afitinta So-. Cente, ................ .. .....C~U or ....... ...............

I................0.0 . ....................... ..........Midi ................. .............. .....=IS ..... .............

Centel .......................Midwest Reg on:Allied. ...... ................... ..........

0.na .............................S. Le. .................. ........ ...........St. Put ............... .........sanctified ~ .......... .........................Kanse, Q~ SI-I Conw,

sixillnew., .0-Alma, lig .................A .on ...........................=. ..............

Howl ............. .........................Unit, Rock .....................................N- Od,.nk ...................................Oklad- Oty .................................We, .

AotlriSewi6~n - - * ............Washent

Region:

Antonio go ........................aodd ....................................H ...........H-Uh. .......................................=at ............ .......................

PonnawR. ..........................................&,It Lake on ..........................San Fra-Sell.

0Ee~d;~ta. ......................

Fig= Service Cantor ................

* Less than $500.

swo.

Total lndl~idknl fidlicl- = Chaplet S E.I.I. Gift E.Cis, En,plo, "ll"not Windfall M...,Y Cow -t

.,..n

13.734.933 1887,316 62.047 7.600.501 74,999 1.322.T

66.849 78.049 131.08 W.965 451,979 9.M2,7M,394 574,880 C692 1.904.227 7,246 113.

""'1:213 912N 23,2" 3.1321 7 6,137

1.981.723 464~440 1.630 997,613 6,444 64,41 '240 11,628 31.397 1,374 393.3761,713,608 535,746 7,172 467,726 1.493 677,744 6.760 9,520 6,56, 109 249 788

957.452 296,372 3.490 535,6W 6,232 71.156 16.902 3,661 14.3 2033 1312 I'll1. 954.787 410,172 1.954 1.349,W 38.761 92.293 11.678 13.775 31

1 .:..17 -

Z503,970 624JM 3.239 1.644.168 6.2N 4 1 t,279 571 16:17 33,773 5.398 13'23

111.916,797 991,695 35.1170

710373 8.616 141.534 1 1:288

.553 7,567 7,364 11926

2'.13

11131 11:17 135 6082 1.13 11 579 236 18224:, 706 155 1343874 - 3292 208 1

447,3 71, I'M 08 134 13.453 383 185 582 363ni.lat 114,720 1591 '3'1 147 49 : 5,137605 11:5.1~1 1,27%1 1 1143 17 3.458'2: 12 2~7 2 4~1 26

51;

298 - 2

7 1~2' 2:75'1 '4 '3:13."

" I5D5,305 60370

1,227 42a.128 195 1 M2 6'7'8 2.4306 42.

I26B,~73 232.769

4.71 1141:1 1.11 11:14,2 1,27B 6438 1g.glB 5

26,162 936,4

0 1 74' -

41

36, D 15,136 59 19,606 38 73,1 16 71 7803.762 3,762 -4,375 4375

209, 12 60.241 132 109,240 632 16,~137 401 119140.9736 37.970 . 77,949 - 5.725 4'0' '1 '40'

'8824Bi

410 151 112:,711 1 111211 114 1~133 247,1 1.2111 1.18124,:s5I 1,

6696B

I ~5,IDO

g'.5g 11,

'4

77 2-

314,639 41,519 265,568 I.DOQ 4.f 149 - 2544,062 66,730 338 60,2116 IID 8, 111 7,792 5515 I.8D2I' I' " 1V 393,374

97-297':"3

22 89,191 462 798 270 66 353.572 3172

111:77 64.483 .2 107.247 11 171:~121 1,405 1,514 6793 lagIIs 111 511 111 11. W

g7264 596 895 11 456.,02 37.72, 476 22

41-

-141,160 42'708 62 a.:44 3'17 4,SO

1, 121 211

a 1 5'~s

NO15,763

627 114 24446,632 16 1,007 48 5,C58 3561095.136 291,266 5,111 141:,714 71~1 1,1:7171 4.121~3 1 2, 54

04,831 35.945 Is gg03

12 7, :95857 2A37

5-B6 5.2865.936 5.936

130,492 34.029 183 71116.. " 17' 54

017 1111 2.03'3'223 323 45.151

9. 150 096 289 23,128 1 ,

196484

:,28211

275,075 99.333 315 149:830 I,IBI'1.'21 ,

6721

~241 2,585 495110:21~1 11,311 1,954 74,890 4

'01 : g 4593 41

~0691 "~ ;51:111 4

Il 417 85911 17144 42 IJB3 291

27.979 14,618871

6.794 Z036 21M 82 470 2121.098

2,630 2,830

13,D32 8,235 4 2,634 326 1,526 12

725

9 ~982

151 244 256 66':1142 1.7153 1~1:6501~11

.733 4.439 3.50 3O,B66 - -73.157 26:868 28 33

7414 11() 421) 313 21

'11:142 111'1' ' "

'27 5,43 2,1 1 101I g2:3.3 lg!:~

5

76 58 89

11 7,3,6 2 7

,421 1,580

61.427 15,303 665 35,815 958 7,416 83', 201 225355,190 74,655 211 235:~114 21.1

814,133 1.611a 599 1.1g2 199

223,!71 53.95B3lis

14a 7~529 11.612 3,073 400 5.616

114 418 3o.188 323 63,322 226 14.446 2.669 1.703 1,315 19-65,611 5,611

2z,e36 13,790 6,173 669 1,611 86247 M 77190,621 88,168

;93 83084 95

13,"'

I

"111 Uls 731

22A38 12.574 . 7.467 - 2.22~ 11 59 51 - 33-365.034 103.390 687

"':703 548 23,356 1,949 313800 328 5.398 9.755 30

19.661

""' "gI,

1611 2.511 1,273 1.2

219-

III-

655,",

12, 461) 116 412,50'42473 s

.1

56111 2

47 8.11731.271.111 11:21 49 45.877 29, 8,113 239 '~l

I

6

ggs 495

3'6, 1,442 111:~73722 17 1,112 716 391 594 1.02a

316:215 UZI see2,1

96a 24,624 , 157 2,771 1.434 30 1~13

46 3:206

:1128:51, 31 133 59.A93 65o 7,7135 341 937 27,3D5

I

60 566 1.094

28,929 22.651 251"

211 767 41D 411 51 6121,262 16,004 131 2:432 I'B15 50

1:4,11 294 2218,869 12.328 240 3,761..

"1 3772'31,748 13.767 6

lot32 123

s77 136 191 196

907.1 as 455.022 29.025 343 .029 3,880 65,639 886 4.348 2,11 856 1.817 33412523 55.006 1 .461

16.894 634 6,7131618

493 178-

17894:164 4

31,85~

'1 772. 3

1:8'21:71 2.0

161, 622 1,D02 246

63 532 52 470 405 7 1:

42.139 24~7,19 87 15,755 35 (IN 2 1 ?2' 4'!'1 - 1.~ Is-

437.1

14 12 452 2170 156.597 289 37.1 4 3. 25 872 1.928 5,133 -1. 7

167217 682: 573 429 90.221 30 6,5!"75,2 304

4 4'lo

No 468 524 1.375

7:6'11'1 :651 -

Table 10.-NumtAer of returns examined by class of tax and by internal revenueregions and districts and other areas

Internal ne,nanue region3,Win- an. -... Can'..

Su"Total flowidual Pi Fiduci. Cono- C"Pl.rS EireleMan, wy ,,I-

.in.

Total . . . . , 1.720,450 1~111 71Non-Alkind., 111,6715 '99,469Md-Atlantl 209695 175,036a..... 211:~l 1, 212:"71Untoill

"~ 1 '3779

Madannit 212,697 170,444s".. 1 218.255 174.258Wind- 400.645 348.614ND~Atianni, Region;

Aloany 1 IX5 9,496~g- 6.584 5,096B.- 32,535 22,731B""ti

":'Is

'l

Entail, Ig lol 11:18602.981 2r3926Hirtlad 20.369 15.77

Manhattan 55,853 43,102P(an-ti, 4,915 a.035Nt-l- 6,761 5,421Anw,e,I-GenteF 161,411 1.4 1B'ookiia_

S.,- Cenia,'394 16

.393MkWisith"Region.

32,144 24.977Ball-C . ,:,

16493 12,B4=Owalkins

63:92852

~9433Phtaidelpla' 34:11 29,302Rnsbagh Is 75 12,912R, illaond

" "15. 11

4:'131Ie,,~e Cente~ 13 1 B7 13.187

souttwast Region:Atlanta 38.890 3D.073

1 7"2:415 ()s ~ I g2'1G,-~' 12.53,l 27 Ba2J.Ison

4

" 1':3Jack~ le 12:771,1 62 1'732":744Na-dl~ 11 24

Agania, Semce Gerap, 64 14'Mnaan,aa Se, C-W, 16,817

6817

C.nVWR V0-na", 30.000 19.972

o-id,d36

1029 29,404oneon 4 4%1

21875

211L-nile .. ........ . . 17,325 14,722

':7. (3,1111

=,me 71

41 7,141Midlen"dlRion,

5046112.2" 14:'!

Is 446 11,0Fa,go .. ......... . 6~710 5,07238

W-4m 11121 271:130-. 9

7.571

S, Llka, 26:284 21 g13799 24.535St P., ..... .. ... ....

": 1 13:11111644In-Ce- 15,120

120

.M*,,*n-MM_,.8.657 7.543

Msta, .- . .....2'

220 22, 5,1=n. 5tl

4,1:71

Dn.a, 23:'1'31 Ig.I01H-ton .. ....... .. ......... . 21,706 17,462Win Rock 42.536 10518Ne~ Orleans .. ............. 23,81 ~ 20.640OkW-C,iy 1~1:211 1 11:14w-,il am 3398A.Itn S-ii Carnt,. .. ....... 11.697 9,042We._ Region:

A.,hor"i G206 5AS9B.. 7,107 6,097Hot- 6

" ':5HornwW 7:413 g 76'147,115 128~176" ~g 18

Flonkend . ...... 17:578 15,'04038Ron 12A10 11,058

SaftLake0tyI ISanF.- 93:2251' 7'~:01 '.

S.Ill sa~ii 32.182 25,15,112:~73`

127"S-. ConW, g6 24 26:324

Gift E,Cis, Etap~I.V, Ex""n Eniont, 6, Windfall Minel.ina,'g.8m,' plans wofil MMOU3

4 21, 17 3,029 51.935 25,902 22.0 2ZO24 6.601 12736."5 8,303 $5,980 Me4J2 4.362 56 35.556 l.- 17,1945 :" 3,510 624 0.093

4.062 5" 11.260 1,194 3,391 270 4.137 4 27 3. ?:. 171 3:121 261 1 2N' 2 1' 1" 1422" ;:13:111 1.1 1,1:171) 1.061

21 7521as 1:1. 2 1 "1 2

1,11. 3.16809 201 .93 .8 as 584,679 1.284 1.2:1" 3,161 3.190 2 271:111 1.368 450 24 4.30211I . 5.35.088 766 1 6

124 462 1:0,82 3.183 3. 52 1,421 03

9.402 1.551 12,733 1.133 4.DO 385 0.80 5,772

3'515 4.366 M 65

217 86 653 70 19 60 3579 1

912'

'5 11 6

791 335g ,

14 12, .69, "is

;7606 73 2NS 281 666 77Q9 215 1,267 1,,41 21 128

1116 11'is

~605I

NIQs

4"11 704

2,664 744 6,20 417 1,05a195

1 .

'I"55

212 21 2 5.. II'b '71 160121 8

202130'58 1,53033 2,785

88355

10775

882 109 1.663 fit 587 20 7U 3971, 1,497 1,073

9

7701

8

2" 5 N

2,5

1.120 1243

"0374 1.0" 112

'7730i 1.183 1.877

85'183 20' gIs s3l 14 572 g1I

461 80 1,080 115 4'1 21

"1246

680'7 "55'

B 31155

78'

281

5" 39 322 29 61 24 159 61

121 7 1,111 1112" V

Sgg~211

712"'

3"72

.. 6'281

,116 42 971 52 - 6 205 396677 111 1.84 138 2N 70 96 513240 43

M68 go 24

807219

1,335 596 3.711 521"1

13 ", 2,521 711522 47

."172 1

2 ;41 370 181 5 304441 111 1:151 1, 782 6 1:21 972D 014 IN 2o3,

7781,20 27s l3o 276 a,

618, 1:4,77 161431 372 968 395 54

126331o

5' "2' 1'5 '2342 274

167 .4 33 7, 99 14 448 247

2.245 2.572 1614

821

3

UN 1,65143IN137

7310

3

27 IN 14-1'

332' 4 84 99 42 1111.459 sell 4.556

4"1,478 1.453 3.16, 3,4 -

111 17 1,161 227 411 115" 12

36 3"ii I 1199

3G 1oo

12341 159

1

57333130

1.

'36Ito

23625 2,292 412 It

2 8B 575 144 279 57 517 250168D III

a52 778 A12 1,898 288 NO 43 27

565 663 1114`12 "1

'12 111 14477 63 870 a, 333 70 562 gDS so

155 56 311 K 531 'N '7459 135 1~592 Ill 268 21 1~337 4.

123 193D7 24 80 14

78 6' so 11.533 32o 2so

29a 557 115 621 111 3.352 1,42, 8'2 1313

7224

s729 54 1

7'3

21

634440 Ij 775B

4o' 223340 28 596 96 117 42 455 285 57

387 11 1255 165 249 38 566 425 77

"1 44 111 141 3 44

1614 "2 692a 8 ~II

964g9 I,

0- - - -

2,14 52 227 5932.435

117 50 22 16 35 6 227 Is60

4022 32 80 13 34 123

43 1015, 210 1711 41 2771 41 744 3 5 12 4 134

155 5 3 1 144.363 5ag, 4,868 163 1,407 90 2.169 2.224 986 1,608 244500 IDO B4 73 31 514 102

0

4W 12 711 13 24117

1

176

22 .3, 33 ali11 274 317 2

'53 2' "a36 65 10

22 17'4i

I

1,101 Qg 3.177 217 1,308 100 3.001 1,406 123~ '.Is; - 27806 109 1,311 119 433 ,2 1,015 694 1,296 1,173

58 1 59

60

Table I I.-Returns examined by examination divisions

1982

Adekonal W jacconect .. _ ~ ,_ ~ ... .. ... ..

No adfusenarts, inotanaae . .....Tout

not spostaled ............... .. . ...........Apecaled! soPennon to be U. S~ Tax cotx~_ ~ '' . ...... .......... . .Total ......... .... ............. ... . .

Table 112-Examinations resulting in re-funds (Excluding claims for refund)

Account racinnoxenfluodoe,r of niftsm.

11.Und,nainds of dollars)

1982 1983 1982 1983

Tived I al ~1.1102 10,111 111.31 131,-1925 89 . $",

1,426 ':~" , 1:"q'o,628.002 6,5 266,083 M:

3B35 3.43'8 54,633 57,606'6GtL .. ......... 98 76 702 4859E ..sts ...... IErne

:4111 1,121 1 70 2is34

'4:17 .:1873

aa~

S_a

5'

Table 13.-Results of collection activity(in thousands)

TaxM,r definQuent accounts:rng inventory

esuances.Dsocnanors..'..... ..... ............

o"'fai"CoinT accounts ... ....... ............. .... . ..... ..... ....to) Balance of assessed tan, Penalty and annest ... ........ ... .. .....pelant-1

nat imnssfigalln.:=,,n=M ......... ...... . ..

Closa`9 .,ardopy . ..............................it"em,

c-Ph"nce investigators closed .... .. . . . .. .......... ...... ....

Misicallsinacus mveafiflaffiern; charging ............. . ............ ...... ........ ..... .. .

Off- an itrefor-d. W ocAt.dEnforcement

a= ta, - filed ........... . ... ...... . ..... ... . ... ......Now. ofNot- ot avy served viden two patesSwures 0 woleany tade.. ..........

Note: Totals may not add due to rounding,

322,8331,732,232

1.606.90090.96634,366

1.732232

1982

1.462 91

2:8360

1,9676,716,746

612631149754

2

5951051t 1

1983

.t.235.533139.11,301,079

1,676,023

1,556,93882,15936.935

1,676,032

1983

M3"3.101

1,9977,707.708

75c

;:EN'762

29too

2

812'191

16

-~able 14.-Civil penalties assessed and abated(Dollars in thousands)

mobvid atDelimqueniE Innal. noF.lue to ParBad raO. .Ran!"'o,lencelalse

ented

Other I . ..

ContonaboO130r. ncyEs- 0- . ..Findut to pay.

N"I..sin

TotalE,Ploy..lW,nq.ancy ...................... . - ... , .. . .

us_Fail- i

Bad .1, - ... .. ... . .. . ...... ......... .Raed .... ......... .... ...... ..... ..

E.-DelinquencyD

delany la,quency.

Fad,e to reag.Fee saxa, eacedsBad c W_ qFnxed~ont, , :

T IEltate of Gift

Del,novency...Maced -s. . . .. .........Fadno to my.. .. . ...... . ..Bad cesc _ ................. I., :~ : ~:~ .~Feud- . ....... ........ ... . . ........... - . . -17.1,.,en . ........

All Other-

A-ve.m. Axiderniant, Man Pin.M..

Numixer Ainound NUMliff Anniont "uttier Amount

1111.1's l1a.501 EIM 1.11 (IN 'B'Als32~81 5:5117 5D09,377, 365,558 17Q18', 1 81 73 890

6,055.032 249.384 7BB.945 0 2W087

2186r57a191A15 , 96,1 6,516 376 les'899 1589

10.095 87,980 41, ,1 1:11 12:,17111 1 3,630 26,210

1'7.3 ,733

lj

"aN

8

88,125 44,096 ;2,9326 466

75.193

37,63D10,172 2.848 7,712 3

.768 2,460 -920

12,11,13,927 1.703.079 1.362.360 304,907 11,496.567 1.39M72

138,; 1723,758 27937 150,519 11024

2

23.239332. 80

2

13' 2 ':" 2:" 4' 07 ":. 943 as248.7" 71 M 11:41 1. 21 "'M A:a923a

77 N 60I ' 1 284.. 24 51 so 9 113,531 7,72a 92 2,038 31 52

33 6'297 77 1 5'

M _921726,512 510,610 152.931 511.536 573.5111 26

1.111~.121lo 47,6:4413 212,509 131,870 1~998. 4 344.543100 714

6'. 3i06 1.796

3,900,842 175,411 876.995 62.063 2.9231461 16191. 114,453.W 1.425,165 879,372

956.020 3.57~'0

4.1161

37.780 2 2.046 112 135,734 2.3209 :431 886 1.66540 833 54 168

'56 23 2 '54 010.6,111.439 2,083,673 2.011.732 1.151,74; 111,636.107 931.92M

134.21 2115 25:14 10,535 308.281 Moll14,833

~2~4"

" 's;32:91

" 1 '"

378

32173

13.132 103A f 2il

Ss 220:1151 3.149~5:1,so 15,t99 6,427 8.800 28 61 6,39994 3:7

1

245 32

1:3. 1,6D'I 21 74 1,312 1.528111 1 15

6131 4.683"".2s J:6

7" 1411.062 .1.505ses.

563 31,239

11,690 40,887 3,999 31J19 7.691 9,16817 19

8 33 9 16

21,725 22,473 14,393 18,121 7.332 4,353454

70 8067

'74~216

2,341 4 3! 12 2.3 0

22 do 319

se33,924 65,160 10,487 49,962 15.437 15,918

D.,uq.-.y _ :, : : 164593 102.916

Fa,i,ne to my ... ... ........ .. .. . . . : 87:870 5,412

Bad chac . ~ ~~ ............ ........... . .. . . .......... 1,6835 251Fitso ... ............ .. ..........

33 38.. ...... ... 7:1 1~1:12

a 2Totiod.... 732 015T

0 . .......... 25,232,IS9 4,581.001Ul. .11 child "nell'i. ....... . I. ~- I

~:l 167:116 222:921286,757 8141,209 189

4661 23

9213 1

5931- 3 5

16 7 23 31

'91 " ' ':' l.'5

I N 82 4733 19511 11 MV lil is3,831,831 Z1111.477 21,4110MO 2.399,523

Note: Totals may not add due to rounding. With the exception of estimated tax. penaffies can apply to any tax year. Abate-thents can apply to any tax year.I In,:ude payer identification mimber. failure to report lips and miscellaneous.21m, ude: tF'orms 1120, 990C and 990T.

Includes Forms 940, 941, 942, 943 and CT-1.Includes Forms 104 1 A, 5227, 99OPF. 4720. 990. 4638, 2290, 11, 118, 11 C. 720 and 730.Includes negligence and miscellaneous.

6 Includes Forms 1 Cuil. 1065 and individual retirement account file..Less than $500.

61

Table 15-Appeals division receipt and disposition of cases not beforethe Tax Court (Nondocketed)

A. Progress at M

stat.

A.- n. in ....-:,yertl'nile", (in I-ht .1 del -)

Numba Deficiencyof and

an'",11) m

P ruling Oct. i-- .. ........ . ..... . . .. ............. . 29,060- IU21I.676- 253,8261=. .... .. - .... I ... .. - ~... .1 41,6,19 5328.331 172,961

Pet haniteen,ed 11 docIleal ... .......... .. ... . .. . ...... . .. 4,466 669.881 037

"1:4~11

a '~2954

BOIS123

36:4'1s 21,090Unagreeti (mileassilstiments, delem. inicee, empiennent aM fte, m-c-nornseis,I.. .. ...... .............. .. ... 1,361 77.9& 7.970

8,a, d.a.11 .. etsulory not- .. ...... ...... 01,432 463Pendant Sain

.30

32.391 11,191.295 292,W7

a. A..Wu

Sol.

orUnTeed (eyea-saTents. clans. e-, lemboymere and ofl-n-nexoneeretention')

..... ................ ~ I I................... ...... 1. .- 1-1-1 -By -0yar detteA, on statuttey nob. ......................... ..................................

kPo". detemmoulan(11 inouse- of defflitre)

Numbeo"i"i"'

dandify(1) (2)

Ove,a..--

is)

D-.-t

(3)

33852 1,293.970 2222023D792 1,189,358 219.736

1.361 41,713 I.IM?s1.699 62,899 468

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard anddisposed

oftogether. Not included are penalty appeals and EP/EO determinations,a

Revised from previous annual report.

Table 17~Requests for EP/EO tax rulings and technical advice (Closings)

S,bject

TotalAct-i mate'sE.amm org-el-Employee pans ,

T..P.V.' Fieldtotal "U.M. rodinelit.

1.11, ,2 485

:2"25.173 40A7 3261,90,

'.769 132

Table I B.-Determination letters issued on ERISA employee benefit plans

L.11-unloadTotalslo~k Money Ur" Preft defimind Defined

ine. orchate, ban.f. hermit ESOP -16butruin With Total

Imitit" filetatioren0.1, ied . . . 33uPare-inext emomy- 563,MaN., -W.

,d , . ,

I

Amendment.:Oual,fied .. - 400Net q.tififlel 0Terminal on.:0 aldned . 59Nolqualded

17,614 339

21161 2..1 1.11" 141 2. 1 '22 iQ7 sAl"318 4 4"2,17,463 6,337

76",25 68:9 00 28 20 411

9,4~2 2N 14,991 90 25,10 21.84B 46,99520

60

8 210

4 232 23~ 6.784 11,30 6.873 isI822 Is 0 3, 14 45

* The termination reporting system does not distinguish between stock bonus and ESOP plans.

52

Table 16-Appeals division receipt and disposition of income, estate andgift tax cases petitioned to the Tax Court (Docketed)

& Press- of anoilk

status

Amount Wated In

'In =,h-.;:ll

over

(1) (3)

Perdni; Oct. I .. ........................................ ...................... ............................... lsw 2.748,91r 8,238-Petlho~e~Wdocketed all it= nombockatild statua .......................................... 4.466 669,881 4,937Soma it.. .

....... I ................. I ...... .... I................... 211 3,2BB,161 2,865644,148 4,377

`%1'. in ap15.36812.9 8 54 .401 2.497

Sithedi in -.1 .................123 76.t66 i'm

Tried - .... ' .. - ... ............................................. ........... 747 24~581 aT-1- to

ds`="`. I............ I................................. . ... ............. 7537 767A46 2,153

Pending SWIL N. I Is =C-W~n - - - - - . ...................... ......... .......... IT572 5294.965 9,510

B. R-It. aintauratal in dispoitiflon.

Method Pkeratear Oakeo" over,.1 and .-ntPa. IT,

it) (2) (3)

Disposedf. ZWi

. .. . . . . . . .. .... .... ........... 15.368 180-925 4~635In 12.928 163, 53 4,024

151,693 16,636 SolTried .......... . ................ I............. ............ 747 735 110

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and drs-posed of together.R Revised from previous annual report.

Table 19-Number of exempt organizations returns examined by type

St 501(c)(3) PrIyal. fi.n nollNive.inp, ~hamatilomettle

50~ ~CC~143~so elso11~jc 1~ IB-, 1-ulles'. cj~s ulare .9-

501te(7) Solent .. mt aleo,al chats.511(c) All nerieni521 .... . ... .. Fay-e

Total

3,864

51,0.3

2.12,1612.677

529

22.403

63

I

Table 22-Internal revenue collections, costs, employeesand U.S. population

Table 20-Number of active entities on exempt organizations master file

Section 501(c):xitan,ed rue, dc, df Cenci—

Tiller., ng ,pd~3),R.e19,ous,Cra1tdtd1a. etc') [ _Vad561 U-1, tigtOuli- 0,9an,adons

a ~ "". "ag"'(7) SM:.l and F-eaton ciuds

~'T 'I'02"n.1a'l

(0 -ddfctnrenvJbemfcv, ece,duesT caChM' ret,-t -dS

(14 8d.e.lcdt efe x,auten,s

i4l~ CII-11is)

W tranoC10P oderation7)SuPp1dwnta1u,,ero-y- denefit Imsts

(18) E.PJ unded Mn,,m tuSts(20~ - I 1cra. vqdnezeli.te . . .119

" 'Legal sen. dryenze.- .121,11,cl neii'ttiju

501(d)us d atio,,blic

argdnizati-s50i .1

. . .

50 onin. of operating adiacau.n.1 org,. .

Title; , ,.... .. . .. . ...

1982 1983

2~ 245,522 5567

111 12' .335.757~':'7s 129,209

5, 5f:711,122 11 71

5't 036 53 ~6716 ~

988,272s

7039

M318,570 16,87112

5071 5,1256,290 6,4126

p"'5754

3731

"7

22 227N 7713 3

nssi 22.13090 116

1 '2

6a 72107 98

2,79~ 2.71328,297 31,248

869,738 845.464

* This gure does not represent a true universe of section_501(c) 13) O,garulauon,t-because certain organizations, suchas cZ,ches. integrated auxiliaries and conventions or associations Of churches. need not apply for acc9nition of ex.emption unless they desire to receive a ruling. When issued the ruling letter goes to the central organization. but it cov.ers all Of its subordinate units. Only the central organization is established on the exempt organizations master filewhere it is counted as one entity in the figure as stated above. However, this one ruling may represent a large numberof subordinate units. as in the case of larger religious organizations, Exceptions are subordinate units considered non-integrated auxiliaries, which are established and included in the above figures since they may be required to (tie infor-mation returns as prescribed under section 6033.

Table 21.-Disposal of exempt organizations applications

APPlicalier, fid,

APPI-d D.6.d On". T..I

Secli n5011c);(1) ~If sentanized.unde,att.0fGargess . . ..... .. ... .. .....12 Fe

co,

13~ 'ficus,C-tatle,61c 228 15 9i 3350) scd.~ elfid, 2B 458 667 10,861 39,986(5) 91 2.709 66 775 3550M =SM.diu, 12e s 75 118 6091~7 4 2,ne . I~dxrcd,',,~,' "a,_.:

4"'1,43183 114 782 2.3093~ 8

I =Z--,, a 1.031 ~6 260 30191 as I at,1111 reach ......creerf fund. ...... 63 0 67 140~,2~Bdnmldnl1,fa,-arxea-d . . . ... ..... .... ... 12- 25~Caere m ccirdar,es .... ..................... .... 2985 52 3Credit n... ... ............ .. 385 7 34'

2

4 14~7)Supplemen~luwr,lptDywntWn~l,iW~i~s 38Is ne"neef-ritIMPen,xintrudis .... ....... .. ~69~E -We, valaters ends -lons .......... 96 4~ 13'

25 3 29,J22) Eecfe- lubee, ,.is .................. 7

4, 4tpc.p earvesidege..I.Periddigect-ficenalm .. ...... ......... ... ..efidene521 Fremm'Cooperign,rit. ............ ........... .............. .... ........

21 75I 9,11taritable men ......................... .......... . 13is

'citrulangsand elenninationlefters .............. i.61215 t 5;1 4 2 1Total ............................24s'

N7Application withdrawn by taxpayer and failure to furnish required information

Fiscal year opierate,g C.1lectione,

(1) (21

1954 ................ 268.D69,107 69,919.990,791

M.B34.2 8 66,288 692,000299.BW.7710 75.112.6,19100111.111 60171,91TOM1 s'a337,428,789 79.978 '11:41

1959 ................... 355,469.228 79.797:s,2 806

196D 363.735:359 9l.Mr802A1961 413,295238 94,401.086 313812 450

"D:4'0

;99, 40,839,24596:3 500.1104 314 05.925,395,281

1964 ...........5,9

.692,13, 12.260.257,115

1965 ..................."

7:11 .471 114.434,633,72162, 1211,879,1161542

19,67 667.0868D4.929295 148,374 111,14521968

6991190.~

153.363 837.665,969 ............ 758,785.475 187,919,559,668

1970 886.159.162 195.722.096,4971971 981:011 21' 191,U7,198.1381972 .................

J.",390.411 209

-855,736.8701 s 1.162,00-5

23778 10474 1,312.894.661 268:9572,253'065683

1975 i.511" 6..:311~:41 : 121:12:,7911 7~711976

Mit 30 ~Jif ':9 2

1977 ............. 1390,588,738 358.139 416,7301971 1162 IM287: 399,776,389,362979 2.

116: 66.276 46p,112,185,D13

3':7'.2 111:31~1:173

'D':'65W seen. 'zo

1M z4':4''98112 2.626,338,036' 632,240.505,595983

2.968.525,UO' 627,246.792,581

exact of Populancit,callect.10 .11=i

(3) (4)

Tax Mcadita

A-99 Poalticide realti

Tend Illb."al FieldOffice

(5) (6) (7) (a)

0.38 163,026 428.89 51,411 2,707 48.7D4

042 165.931 399.50 50,890 2.675 48,215

OAO 168,903 444.71 so.;i2 2.503 48.099;7,., 11 ~11 101:.~. 2. 32 .5310 8

2

74

82'57:

3 s16

,.1. V.907

044 177.030 44873 51,226 2,969 48.257

0 4D 80.671 507.96 51,0471

:910 48 137044 ;83'691 51391 512136 3042 50,16,

56.481 3AO 53M14'" a "

3a47 ;s9:2'42 559,74 59,711 3:6.5~7 111

049 191,889 585,03 61.059 57.220

052 588.95 62.098 3.8 1 58,21748 ;94.303 a0 96.560 655.68 63,508 .982 59,526

3,894 62. 520"

~11:712'1'~'&Q '61'571

3.967

&415

pa'ass63,:607

04D 202.677 927.19 661064 3., 202

:103 6,1.580045 204.878 955.31 686831 358 64:,1:40.51 207.053

92563 68,972

1.54s 1.'34 . 50 4s 21. 1. ;:?rO t '1 74,170 4"J'

So'69,665

049 211.901 126.924 78.921 4310 71.6110

54

2

13.559 t.375,B4 82,339 4,531 77,808056 215.142 1,406.14 M.254 ~.732 79,532

050 217,329 U7.91 B3.743 4,994 70.749049 219.033 1,826.61 85.329 4,919 80.4tO046 22D.99Y 2,013.32 Bis

1

" 4 "' 1WI" 221:~11125

a1.464 1:'1184 82.350041 225

651:68(1 116.156 5.110 81,0162'2 '

142 232114 1:7617 71 112.857 5,098 77.759a47 234:s75 270,56 85,379 5.542 79,037

* This figure represents actual IRS operating costs from fiscal year 1975, exclusive of reimbursements received from

other agenctes for services performed. While the operating cost figures for fiscal years prior to 1975 may in some

cases include reimbursements, those amounts are small and do not alter the cost figures in column 3.

-Economic stabilization program average positions included in1972

.1973 and 1974.

-Federal energy program average positions included in 1974.-,

972 adjusted by 3.990 average Positions to reflect the AT&F firansle-July 1972. AT&F included in years 1948-7 1.

-Eleven average positions transferred to office of the Secretary in 1965. Twenty average positions transferred to office

of the Secretary in 1963.

Table 23-Costs incurred by the Internal Revenue Service by activity(In thousands of dollars)

Appectartatican by *CtMtYT..l Personnel compensa-

face and benefit.Other

1982 1983 1982 1983 1982 19113.

tic, d rei bari 29 2A88 105 2.032342 Z221.514 6051087 7SC591=,idbI.?Z-1 ppndidri. . an in Ii:H6:i3B 2.968.526 2,02Z7810 2.206.5fl) 603,550

, arredepidneecruded furcil ...................

Salaned, add

762,007

. pan-:retail .. ........ ... 1211.11. 132,221 11.08 11.1. 31,011

14,452 6:~ 16 2,94 2.4086 30,91 5

254

E, eve derecdc. ................. ......... 3 2992 480824

329:021 59.861 4:'Ol 19 5DIrdemal audl and eddady

1 '2 9:3

me,24:01 1 s: 2" 8957:90 -

ij~ 220856 3.61207Tacriniceiruxege and samces..

Ta et4VM andl Mms Processing:fiPr=,a1. ms)

Total . ..... ................. 856.839 914.462 542.708 513,071 31 4.131.Me 63 ~DD.898 232.049

40t.391

_G_.. .. I -- I .. 1

11, . :.: 17:308 10.963 - 6,345~~ifdt~~a pdA2:1 13D.M7 119.328 75,737 143.332Taxcave, adr,,ce". a

48538 07

R.. . veces-9 arx~ ;dxd_ accoununt; 2.06 1440Computer-......... .... - 155,317 41337

13.980

E.actina'ard" andTabil 957 22 I.D110 257 805.980 905.416 14510,64 174A41

Exarcindbdr~889163,

95B:925 14' 802,750 V5 150.175

A caale ........................ 67.991 ~7:22'4'10

'767

Accedes and W l,tqa. ..... - 121132 - 102,66; - 18.66Z

~n,esfigtitxdns and catibectit, ;I-L7stad.s. collection and Mdaye, -Ce)TOM

653.668845:727

541.875 690.96,1 111.793 t54.7 3

cati cens ............ 172,176 172619 142,730 138.794 29,"6 33,825Te. 4

C.1leccon 410,177 529416 340~027 430.672 70 150 9B.54E.pidy. diansic.dit s .... ..... 7015 BoD39 59,118 65M

12,197 14794Entenceirid".

..........63

.653 56,053 -1, 1, ga ed n dir= - 7:600

Reimbursable oblitemenni total .. _.. ...... ................... 11.291 19,579 9,754 Millis 1.537 4.5111,11

Fiscal year 1983 appropriation structure was modified to reflect the reorganization of 1982.

65

Table 24-Costs incurred by the Internal Revenue Service by office(In thousands of dollars)

internal raineyere office. district a, nattion

A. Tonal,infernalflevenualfserviceN bortal On. ................................................N=Allarg. ..... ....Wil-A"a. ................................................................Sourness'GoriestMidayest : .................................................... ............South.

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

wasalam . ..............

%'_"s

N. De t Cisawen" Genial. .............................................. ........ . .IRS as Cenra . .... ...

0. (itirel.ding district efirecton'

off"""' SM as"cirat-)

Mid-Awaric ........................................... ..................sise'...................... ..................Central .....................................

Manyoult ................................................ ............Sounhynis

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

wisterri ...............

C.North-atrant..

Albany .................................... . ..............A='

Be"Pington ........................................................ ..........Hartford .............. ....................... ................MiannistartPW-:hpl.yd-

ba"7A

M,BrDDkNvm Seynob Cante. .................a.Anarrifit'Balurnive .......................... ......................... .....Foringn Obant'is. ............. I .......... - I.

~ I. ......................... - ..................................Phibidelish. ........ ..................................... ......................

Warroollin

Mnd Mainea I.d~p L=nl-~, ...........................tsc=he

Liar

Atlanta .............. ............................................... ....

=1GreensboroJackseen ............ ....Jac ............. .................

kaoreflis .... ........................slivil a ................................ ............

Sou"Isin llg,~errbrr._ ran !,Atlanta

.of ..........

Main Service Center ........ .........larowhis

C-

.

hab ............. .............. ............... ...........Oinnittind ......................................Devon

Louisville .............................Parvers-g

Can ne .........................

P-brintil,un,Ionerse, Travelriabon Eittap.

arsant

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

2.988,10S 2.24Sa

85.1191 5%889 596.027655.6ts 21

':!" " 2312

431 32.803U9 026 M So 1~4"~M 406.65

265.'

211,606 S052 1s54 20.623292..'s 250.98a ISO 4,182 2S504222.533

,191 D"~ 881 3,335 19,274253386 225

'4

a743

3

304.316 262288 16,514

,.:16 ~2.515 14.996 23879441:

895947 5313 D.495 34944a

339 44,720 93

7866 t:81630,011 26.455 2,354 127 1.05

'4 4'45 6

35881 30,901 2724876

204 9666.52D 63,824 1,465 667 566

14,357 9.050 607 1,1ab 2,111is.359 8,812 376 1,206 4~%51,392 7, 11IG,

8843 211 162 Z~71114 4 - 951Sa, "I

;2.2~ S~3

5,459 9.750 1:541 2.56U71,347

23,569 11.830 2,367 4,911 4602,438

10,556 9,299 493 its W50 303

41:7626' IS'14'41 1 11 11 421..42.133 38.965 701

StI,9

V,796573

2OA96 908 251 2.9413,144 2,671 170 82 220

22.894 20,939 796 153 robsBogus 73.469 1.066 &5

444

.725 227 73 '11"76

.7056

06~'77

67 99 3438281 2

43.034 36.210 266 76~ 5,79247,343 40.127 1w Us 6.676

37 382 34,337 930 368 1,74720,770 16.997 108 170 1.71411 1 ':~l'1~7 430 2.266

42

3.':2.4' ~~t - ~.834

21.865 19,602 769 222 .27225,456 22.293 1101 537 1,5254.9274

.487 65 46 no7. 576 3 13 152

23642.312 37.03i 21 '642 218 489253

40.893 34,358 1,890 761 3.8M15.973 13,990 620 405 75810.

638 9U2 517 120 359'4313 21.486 1.253 541 1,033ga3l 8,740

RZ577 126 388

54:.151~1 3.01, '71 :M'5 1 4

"22,s91S

3211,113 2

1

42 M3

229 6 2 6.1554~ 26 3a:439 189 274 6,224

3, 329, 09 2S,916 U15 342 Z037'0:171 1,361 34

1:432 43693~,024

"444401

2

2'7.210 23.080 :'3'1'3 345.659

2,452624 14:14 1.12' 136 1,2a.8

g 296 5192 41330 56

429 - 414 - 160,715 35,656 287 539 5,232

Table 24.-C..ti... d(In thousands of dollars)

Internet nivennier office, dariet or region

MIllauke's - ....... ....... I .. 11 -Orrafta ...... .... . ....

St P..I ... ......... .... ...... . ... .... .

ntralued banangKirrisars Cay -aGentlu

South, atAbucearque --.. . .......Aushin ... ......... .Chey a ... ... ... .... ..D las , . .. .........Den er ..................... ....H.a nLittle RuckN OrleansOkahlars U, ... . .........yki0aa .. . ~ .... ........

en -.Ued trainingSe""a"'

CarryinIsth q..

West-:Anchor gs~ .................B se ........ - . ... . .... - :q:H lane ........... .............. .......... ....Hanalei. ........... ..............................=aI .... ..... . ....... ,.

:.

..... ..... .. . ...... .Ran. ... .............Sell Lrika Cey .. .....San Iran- .SeattleWas. on caria-M a -,no . ......... .

L'rZ'a

One.S-Centil,

PersonnelTotal coaa~ Travel Etauspreent Offre,

Union

11) (2) (3) (4) IS)

4ro I 3.57B 27411 "172 913

"1,931 515 3 .113

"":'112 635 131

11,~: I '152 3 6DI 3075o

19820,899

ljf~735 679

"1 1.11' "'S - a.

457 Is,489311N 211:125 1,273 2122 2.2W

23.340 2121

7860

I~

..13,630 12.434 630 s2 -V

382 -37' 12

47,715 41.642 .3 46;S~go

973 6.290 N25J11 0 1,25~ 1,11,7172 30

so ':" 71 22,

?4 025 W51~151 5 1 ZD9 479 42352,7" 21.15cog

'71 3401'390U. 39 2.875

11 Sto 10 0 605 RiK"' ":0'!1.51918,11211 1.112 1,303 1692':2~~

19,104 1.093 10, 9914$70 12,915 736 71 846

509 761.133 52,69i '263 3C6 7.786

0,0`5 S759 68'3'1 Ma0 ..5:538 5667 4386

211 4 51 47 58 264.,4

1, :1~33

39266 424

115,352 103,678 3,927 1,57~OS1,7

,6,9301

4 839No 4 '

1,020~7231 14.66B 11, 232 1.261

'31.1" 507 236 614

gS S S

4'470"12 .22

388'.S

40477,665 69. 6 2.573 22 428

66624

.865 1,291 3N 2.187292 - 288 - 5. 4

11111 17.114 324 481~1 10863~726

55907 39a 4

6945

Notet Reimbursements are included in the above figures, individual items may not add to total because of founding.

Table 25.-Personnel summary

livernigtrilifirstralhe ad Nutrusereffabloy" 0close of yearLocation and type

Servicetistal

Tem ary ............Nalasnail OfficeIR%baa . ......p us ,

operabom

Revenue offirters ............. . ...other ~ ...........'Iyoul'ar as-

eweTa,payer sannce r araysterhas .. ....... ........Oners .. ..0 we"i

ExaminationRevenue age IsT. . a ................ -Or. ..... ....................

EmoteplareErmm/erijestrittorgantur only .............. .....

Other .

to

.

M m

................Auditors ............ ..................Orther

....................Is. fraudSbacittlatient; ......................Oth. - ............

R--. rutgareent ............... ....Ciarstrafted=.it ........A ............. . ...........RVII.ary ..............

Insiremon ....... .............

V982 1983 1982 111113

33.756 05,970 83.035 90.10078.7311 72.3861 77.8641 72,3521

5.97 IT7'0' 119

4s"'3 S 11

7"S

3 go,381

70.18. 94451

22,821 18.760"'612.918 16.058 IIS41 1'7:'2'02

W.112 7664'22, ':'

'd 9,6. 9 S

76,21 598

3.023 1.6 505 5,131632 505 636 541927 837 910 sea

2,264 2

,444 2.959

':'to22,766 24.071 22.091 211-,3,31811:41' 1~3~161

143-313 3ime844 J8211,471 6,715 3.96:3 6,690i'sI07

770 1121 1:111

1'100 10,.09

,94

207 1 230 581'M 1.883 1693 Z022114 691 834

91,lgl

1481

2'119

721 844 73o"I3,724 3.918 3.517 J272

1113

2.674 2.6311 21110

1.05

11

079':3

4:2443,759 067

"1"':.251)

a ,'l

106'2~ '11280 1,233 1:34

777 953 770 941

Note: Reimbursements are included in above figures.I Seasonal employees with permanent appointments are included in total starling in fiscal year 19112.::ncludes terminal leave for average positions realized for entire service.

cludes National Computer Center and the Data Center.

;6 67

Commissioners ofInternal Revenue

Office of Commissioner of Internal Revenuecreated by Act of Congress, July 1, 1862.

George S. BoutwellMassachusettsJuly 17,1862 / March 4,1863Joseph J. LewisPennsylvaniaMarch 18,1863 / June 30,1865William OrionNew YorkJuly 1, 1865 / Oct. 31, 1865

Edward A. RollinsNew HampshireNov. 1, 1865 / March 10, 1869Columbus DelanoOhioMarch 11, 1869 /Oct. 31, 1870Alfred PleasontonNew YorkJan. 3,1871 /Aug. 8,1871John W. DouglassPennsylvaniaAug. 9,1871 / May14,1875Daniel D. PrattIndianaMay 15,1875 / July 31,1876Green B. RamnIllinoisAug. 2,1876 /April 30,1883

Walter EvansKentuckyMay 21, 1883 /March 19,1885

Joseph S. MillerWest VirginiaMarch 20,1885 /March 20,1889John W. MasonWest VirginiaMarch 21,1889 /April 18,1893

Joseph S. MillerWestVirginiaApril 19,1893 / Nov. 26,1896

W. St. John FormanIllinoisNov. 27,1896 / Dec.. 31, 1897

Nathan B. ScottWest VirginiaJan.1,1898/ Feb.28,1899

George W. WilsonOhioMarch 1, 1899 / Nov. 27,1900

John W. YerkesKentuckyDec. 20,1900 / April 30,1907

John G. CapersSouth CarolinaJune 5, 1907 /Aug. 31, 1909

Royal E. CabellVirginiaSept. 1, 1909 / April 27,1913

William H. OsbornNorth CarolinaApril 28,1913 /Sept. 25,1917

Daniel C. Roper'South CarolinaSept. 26,1917 / March 31,1920

William M. WilliamsAlabamaApril 1, 1920 / April 11, 1921

David H. BlairNorth CarolinaMay 27,1921 /May 31,1929

Robert H. LucasKentuckyJune 1, 1929 /Aug. 15,1930

David BurnetOhioAug. 20,1930 / May 15,1933

Guy T. HeleveringKansasJune 6, 1933 / Oct. 8,1943

Robert E. HanneganMissouriOct. 9,1943 / Jan. 22, 1944

Joseph D. Numm, Jr.New YorkMarch 1, 1944 / June 30, 1947

George J. SchoenemanRhodelslandJuly 1, 1947 / July 31,1951

John B. DunlapTexasAug. 1, 1951 / Nov. 18,1952

T. Coleman AndrewsVirginiaFeb. 4,1953 /Oct. 31, 1955

I

Russell C. HarringtonRhode IslandDec. 5,1955 /Sept. 30,1958

Dana LathamCaliforniaNov. 5,1958 / Jan. 20,1961

Mortimer M. CaplinVirginiaFeb. 7, 1961 / July 10, 1964

Sheldon S. CohenMarylandJan. 25, 1965 / Jan. 20, 1969

Randolph W. ThrowerGeorgiaApril 1, 1969 / June 22, 1971

Johnnie M. WaltersSouth CarolinaAug. 6,1971 / April 30,1973

Donald C. AlexanderOhioMay 25,1973 / Feb. 26,1977

Jerome KurtzPennsylvaniaMay 5,1977 / Oct. 31,1980

Roscoe LEgger, Jr.IndianaMarch 14,1981

The following were Acting Commissioners duringperiods when there was no Commissioner holdingthe office:

Joseph J Lewis of Pennsylvaniafrom March 5 to March 17, 1863

John W Douglas of Pennsylvaniafrom Nov. 1, 1870, to Jan. 2, 1871

Henry C Rogers of Pennsylvaniafrom May I to May 10, 1883, and from May I toJune 4,1907

John J Knox of Minnesotafrom May I I to May 20,1883

Robert Williams, Jr. of Ohiofrom Nov. 28 to Dec. 19,1900

Millard F West of Kentuckyfrom April 12 to May 26,1921

HF Mires of Washingtonfrom Aug. 16 to Aug. 19,1930

Pressty R. Baldridge of Iowafrom May 16 to June 5,1933

HaroldN. Graves of Illinoisfrom Jan. 23 to Feb. 29,1944

John S Graham of North Carolinafrom Nov. 19,1952, to Jan. 19,19S3,

Justin F Winkle of New Yorkfrom Jan. 20 to Feb. 3, 1953

0. Gordon Delk of Virginiafrom Nov. I to Dec. 4,1955, and from Oct. I to Nov. 4,1958

Charles 1. Fox of Utahfrom Jan. 21 to Feb. 6,1961

Bertrand M. Harding of Texasfrom July 11, 1964, to Jan. 24,1965

William H. Smith of Virginiafrom Jan. 21 to March 31, 1969

Harold T. Swartz of Indianafrom June 23 to Aug. 5,1971

Raymond F Harless of Californiafrom May I to May 25,1973

William E Williams of Illinoisfrom Feb. 27 to May 4,1977, and from Nov. 1, 1980,to March 13,1981

68 69

NationalOffice

Principal Officers of the Internal Revenue Serviceas of Sept. 30, 1983

CommissionerRoscoe L. Egger, Jr.

Division Directors:

HardwareRichard W. MarshDeputy Commissioner

James I. Owens

Assistant to the CommissionerCharles M. Morgan, IIIJohnE.Williants

Assistant to the Commissioner(Equal Opportunity)Hardi L. Jones

Assistant to the Commissioner(Legislative Liaison)Charles W. Wheeler (Acting)

Division Director

Legislative AnalysisDamon 0. Holmes

Assistant to the Commissioner(PublicAffairs)Thynt S. Smith

Taxpayer OmbudsmanGeorge A. O'Hanion

Assistant to the Deputy CommissionerJohn E. Burke

Inspection

Assistant CommissionerRobert L. Rebein

Deputy Assistant CommissionerE. Derle Rudd

Division Directors:

Internal AuditErwin Sorbin

Internal SecurityWilliamE.Mulroy

Data Processing

Associate CommissionerM. Eddie Heirommus

ComputerServices

Assistant CommissionerThomas J. Laycock

Deputy Assistant CommissionerDean E. Morrow

Management SystemsRichard T. Miller

Planning and Control StaffDonald E. Curtis

SoftwareDaniel N. Capozzoli

Returns and Information Processing

Assistant CommissionerStanley Goldberg

Deputy Assistant CommissionerCarolyn K Leonard

Division Directors:

National Computer Center,Martinsburg, W.Va.William E Palmer

Program Planning and Review StaffOphelia W. Burton

Returns Processing and AccountingFredric F. Perdue

Statistics of IncomeFrederick J. Srhueren

TaxpayerServiceWalterM.Alt

Operations

Associate CommissionerPhilip E. Coates

Collection

Assistant CommissionerLarry G. Westfall

Deputy Assistant CommissionerWilliam M. Wauben

Criinm;al Investigation

Assistant CommissionerRichard C. Wassenaar

DeputyAssistamt CommissionerJohn M. Rankin, Jr.

Examination

Assistant CommissionerPercy Woodard, Jr.

Deputy Assistant CommissionerFrederic P. Williams

Employee Plans and Exempt Organizations

Assistant CommissionerS. Allen Winborne

Deputy Assistant CommissionerRobert E. Withers (Acting)

Division Directors:

ActuarialIra Cohen

Employee PlansBilly M. Hargett

Exempt OrganizationsJoseph A. Tedesco

Policyand Management

Associate Commissioner(Vacant)

Human Resources

Assistant CommissionerDominick J. Lantonio

Deputy Assistant CommissionerOrion L. Birdsall, Jr.

Division Directors:

Director of PracticeLeslie S. ShapiroPayroll/Personnel SystemJerry Rabe

PersonnelRalph C. Reeder

Tax Administration Advisory ServicesDouglas S. Ormerod

Training and DevelopmentStephen J. Meltzer

Planning, Finance and Research

Assistant CommissionerJohn L. Wedick, Jr.

Deputy Assistant CommissionerWalter E. Bergman

Division Directors:

FinanceJoseph F. Kump

PlanningJohn T. Blank

ResearchFrank M. Malanga

Supportand Services

Assistant CommissionerKenneth G. Rivett

Deputy Assistant CommissionerAdanA.Beck

Division Directors:

Data Center,Detroit, Mich.JamesE.Daly,Jr.

Centralized ServicesDavid V. Swann

Disclosure and SecurityRaymond L. Rizzo

Facilities ManagementRichard E. Siniko

National Office Resources ManagementSuellen Plover Hamby

Tax Forms and PublicationsRobert 1. Brauer

70 71

Regionaland DistrictOfficem

CentralRegion

Regional CommissionerThomas P. Coleman (Acting)

Assistant Regional Commissioners:

CollectionJohn 0. Hummel

Criminal InvestigationLarry R. Hyatt

ExaminationDonald L Stewart

Resources ManagementBillyJ.Brown

Data ProcessingCharles F. Jones

District Directors:

Cincinnati, OhioJames J. Ryan

Cleveland, OhioEverett Loury

Detroit, Mich.Charles A. Parks

Indianapolis, Ind.Paul D. Williams

Louisville, Ky.John J. Jennings

Parkersburg, W.Va.Richard C. Herman

Director, Cincinnati Service CenterPatrick J. Ruttle

Regional InspectorJohn E. McManus

Mid-Atlantic Region

Regional CommissionerWilliam D. Waters

Assitant Regional Commissioners:

CollectionLeroy C. Gay

Criminal InvestigationWillard M. Cummings

ExaminationRegina M. Deanehan

Resources ManagementPhilip G. Brand

Data ProcessingFred R. Endrikat

District Directors:

Baltimore, Md.Teddy R. Kern

Foreign OperationsThomas J. Clancy

Newark, N.J.Cornelius J. Coleman

Philadelphia, Pa.James T. Rideoutte

Pittsburgh, Pa.Thomas L. Davis

Richmond, Va.Charles E. Roddy

Wilmington, Del.ClareShyWinter

Director, Philadelphia Service CenterNorman E. Morrill

Regional InspectorBenjamin J. Redmond

MidwestRegion

Regional Commissioner

Roger L. Plate

Assistant Regional Commissioners:

CollectionAllen G. Woodhouse

Criminal investigationWarren E. Harrison

ExaminationDavid G. Blattner

Resources ManagementJack E. Shank

Date ProcessingJohn T. Ader

District Directors:

Aberdeen, S.D.Th9masJ.Yates

Chicago, fil.J. Robert Starkey

Des Moines, IowaJohn Edwards

Fargo, N.D.Gwy 0. Booth

.Milwaukee,Wis.Lawrence M. Phillips

Omaha, Neb.Mitchell E, Premis

Springfield, 111.Ira S. Loeb

St. Louis, Mo.Robert A LeBaube

St. Paul, Minn.C. Dudley Switzer

Director, Kansas City Service CenterRoy D. Clark

Regional InspectorJoseph F. Jech

North-Atlantic Region

Regional Commissioner

Charles H. Brennan

Assistant Regional Commissioners:

CollectionBrian P. McMahon

Criminal InvestigationRaymond C. Turner

ExaminationRobert E. Mirsberger

Resources ManagementWilliam H. Ethe

Data ProcessingRaymond P. Keenan

District Directors:

Albany, N.Y.John B. Langer

Augusta, MaineWilliam E. Dosedlo

Boston, Mass.John D. Johnson

Brooklyn, N.Y.Donald Mitgang (Acting)

Buffalo, N.Y.Marshall P. Cappelli

Burlington, VLJoyce Weitz

Hartford, Conn.James E. Quinn

Manhattan, N.Y.Pete J. Medina

Portsmouth, N.H.Francis S. Miceli

Providence, R.I.Malcolm A. Liebermann

Director, Andover Service Center

Joseph H. Cloonan

Director, Brookhaven Service CenterDonald N. Spagnuolo (Acting)

Regional InspectorDaniel F. Schiller

Southeast Region

Regional CommissionerMichael Murphy (Acting)

Assistant Regional Commissioners:

CollectionConrad L. Clapper

Criminal InvestigationJoseph T. Pagani

ExaminationRonald W. Kirby

Resources ManagementHerma J. Hightower

Data ProcessingHenry E. Leech, Jr.

District Directors:

Atlanta, Ga.Tully Miller (Acting)

Birmingham, Ala.Philip J. Sullivan

Columbia, S.CDonald L. Breihan

Greensboro, N.C.Frederick C. Nielson

Jackson, Miss.Sylvia H. Wren

Jacksonville, Fla.Merlin W. Heye

Nashville, Tenn.Alvin H. Kolak

Director, Atlanta Service CenterWilliam B. Hartlage

Director, Memphis Service CenterJames D. Hallman

Regional InspectorDale W. Gardner

72 173

Chief Counsel for the Internal Revenue Service

74

SouthwestRegion

Regional CommissionerRichard C. VoskuilAssistant Regional Commissioners:

CollectionGerald F. SwansonCriminal InvestigationGlenn E. Shepard

ExaminationRobert E. Dais

Resources ManagmentJames A. Lindsey

Data ProcessingBobby G. Hughes

District Directors:

Albuquerque, N.M.Francis L. Browitt

Austin, TexasWilliam E. Palzkill (Acting)

Cheyenne, Wyo.Michael J. Kelly

Dallas, TexasGlenn Cagle

Denver, Colo.Gerald L. Mihlbacbler

Houston, TexasArturo A- JacobsLittle Rock, Ark.William F. Barlow

New Orleans, LELJack P. Chivatero

Oklahoma City, Okla.Howard C. Langley

Wichita, Kan.Clarence M. King, Jr.

Director, Austin Service CenterRobert E. Wenzel (Acting)

Regional InspectorPaul F. Kearns

Western Region

Regional CommissionerThomas A. Cardoza

Assistant Regional Commissioners:

CollectionWilliam T. Bridges

Criminal InvestigationPeter J. Rumore

ExaminationRichard S. Wintrode

Resources ManagementMichael P. DolanData Processing

C. William Grabo

District Directors:

Anchorage, AlaskaJohn L. Carlson

Boise, IdahoWilliam M. Jacobs

Helena, Mont.(Vacant)

Honolulu, HawaiiHarold M. Browning

Laguna Niguel, Calif.Robert M. McKeever

Los Angeles, Calif.Jesse A Cota (Acting)

Phoenix, Ariz.Prescott A. BerryPortland, Ore.1'. Blair Evans

Reno, Nev.['an] R Dickey

Sacramento, Calif.Raymond A Spillman

Salt Lake City, UtahCarol M. Fay

San Francisco, Calif.Michael D. Sassi

San Jose, Calif.Elmer W. Kletke

Seattle, Wash.Michael J. Quinn

Director, Fresno Service CenterTheron C. Polivka

Director, Ogden Service CenterDominic E. Pecorella,

Regional InspectorKenneth A.'lbompson

Walter H. Smith/1866William MeMichael/I 871Charles Chesley/1871Thomas J. Smith/1888Alphonso Hart/1890Robert T. Hough/I 893George M. Thomas/ 1897Albert W. Wishard/1901A.B. Hayes/1903Fletcher Maddox/1908Ellis C. Johnson/1913A.A.Ballantine/1918D.M. Kelleher/1919Robert N. Miller/1919Wayne Johnson/1920Carl A. Mapes/1920Nelson T. Hartson/1923Alexander W. Gregg/1925Clarence M. Charest/1927E. Barrett Prettyman/1933Robert H. Jackson/1934Morrison Shafroth/1936John P. Wenchel/1937Charles Oliphant/1947Charles W. Davis/1952Daniel A. Taylor/1953John Potts Barnes/1955Nelson P. Rose/1957Arch M. Cantrall/1958Hart H. Spiegel/1959Crane C. Hauser/1961Sheldon S. Cohen/1964Mitchell Rogovin/1965Lester R. Uretz/1966K. Martin Worthy/1969Lee H. Henkel, Jr./1972Meade Whitaker/1973Stuart F. Seigel/1977N. Jerold Cohen/1979Kenneth W. Gideon/1981

The following were Act ing Chief Counsel duringperiods when there was no Chief Counsel holdingthe office:John W Burrasfrom March 2,1936, to Nov. 30,1936

Mason B. Lemingfrom Dec. 6,1951, to May 15,1952

Kenneth W Gemmillfrom June 11, 1953, to Nov. 8,1953

Rudy P Hertzogfrom Dec. 1, 1954, to May 8,1955, from Jan. 20,1961,to Aug. 16,1961, and from Sept. 1, 1963, to Jan. S, 1964.Herman T Redingfrom Jan. 19, 1957, to March 13,1957, andfrom Aug. 31, 1959, to Sept. 20,1959

LeslerR. Uretzfrom April 1, 1966, to April 11, 1966

Richard M. Hahnfrom Jan. 20,1969, to June 25,1969

Lee H. Henkel, Jr.from Jan. 16, 1972, to June 11, 1972Lawrence B. Gibbsfrom April 17,1973, to Oct. 19,1973

Charles L. Saunders, Jr,from Jan. 20,1977, to April 15,1977

Leon G Wigrizerfrom April 16, 1977, to June 23,1977

LesterSteinfrom June 1, 1979, to Nov. 16,1979

Jerome D. Sebastianfrom Jan. 21,1981, to Feb 2,1981, and from March30,1981, to Aug. 14,1981Emory L. Longdonfrom Feb. 3,1981, to March 29,1981Joel Gerberfrom May 28,1983, toSept. 30,1983Note: From 1866 to 1926, the chief legal officer for theInternal Re~enue Service was kn~ as the Solicitor. Forthe next eight years. 1926 to 1934, he had the title ofGeneral Counsel for the Bureau of the Internal Rmenue. Since1934 he has operated under the title of Chief Counsel.

75

Principal Officers of the IRS Office of ChiefCounsel as of Sept. 30,1983

National Office Chief Counsel(Vacant)

Deputy Chief Counsel and Acting Chief CounselJoel Gerber

Assistant to the Chief CounselJerome D. Sebastian

Assistant to the Deputy Chief CounselSteven J. Mopsick

Division Directors:

AppealsHoward T. Martin

OperationsJoseph H. Hairston

Associate Chief Counsel (Litigation)James J. Keightley

Deputy Associate Chief CounselRobert P. Ruwe

Special Litigation CounselStephen M. Miller

Special Appellate CounselDaniel F. Folzenlogen

Utipting Division Directors:

Criminal TaxWilliam A. Goss

Disclosure LitigationPeter V. Filpi

General Legal Servicesnunnond E. Shaw

General LitigationBenjamin C. Sanchez

Tax LitigationJohn H. Menzel

Associate Chief Counsel (Technical)William H. Cormett (Acting)

Deputy Associate Chief CounselPhillip J. Howard (Acting)

Assistant to the Associate Chief CounselMartin 1. Slate

Principal Technical AdvisorSherry S. Kraus

Senior Technical Advisor(Vacant)

Technical Division Directors:

Corporation TaxJohn W. Holt

Employee Plans and Exempt OrganizationsPeter K. Scott

Individual TaxMaric, E. Lombardo

interpretativeJames F. Malloy

Legislation and RegulationsGeorge H. Jelly

Regionaland DistrictOfficers

Central Region

Regional CounselVernon Jean Owens

Deputy Regional Counsel (Criminal Tax)Gerald W. Fuller

Deputy Regional Counsel (General Litigation)Charles M. Layton

Deputy Regional Counsel (Tax Litigation)Robert A. Roberts

Assistant Regional Counsel (General LegalServices)John A. Freeman

Regional Director of AppealsClaude C. Rogers, Jr.

District Counsel:

Cincinnati, OhioClarence E. Barnes, Jr.

Cleveland, OhioBuckley D. Sowards

Detroit, Mich.Charles S. Stroad

Indianapolis, Ind.Ross E. Springer

Louisville, Ky.Ferdinand J. Lutz, III

Mid-Atlantic Region

Regional CounselDavid E. Gaston

Deputy Regional Counsel (Criminal Tax)Richard A. Francis, Jr.

Deputy Regional Counsel (General Litigation)John G. Kissane

Deputy Regional Counsel (Tax Litigation)Christopher J. Ray

Assistant Regional Counsel (General LegalServices)David J. Markman

Regional Director of AppealsJames A- Dougherty (Acting)

District Counsel:

Baltimore, Md.Herbert A. Seidman

Foreign OperationsMarlene Gross

Newark, N.J.Edward H. Hance

Philadelphia, Pa.Charles F.T. Carroll

Pittsburgh, Pa.Donald W. Howser

Richmond, Va.Marion B. Morton

Washington, D C.Thomas C. Morrison

MidwestRegion

Regional CounselDennis J. 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 LegalServices)James M. Gecker

Regional Director of AppealsDonato Cantalupo

District Counsel:

Chicago, Ill.Denis J. Conlon

76 77

Des Moines, IowaSteedly Young

Kansas City, Mo.James T. Finlen, Jr.

Milwaukee, Wis.Nelson E. Shafer

Omaha, Neb.Ronald M. Frykberg

Springfield, 111.Jeff P. Ehrlich

St. Louis, Mo.William J. McNamara

St. Paul, Minn.Robert F. Cunningham

North-Atlantic Region

Regional CounselAgatha L. Vorsanger

Deputy Regional Counsel (Criminal Tax)Robert Kraft

Deputy Regional Counsel (General Litigation)Myron Levine

Deputy Regional Counsel (Tax Litigation)Jay S. Hamelburg

Assistant Regional Counsel (General LegalServices)Robert F. Hermann

Regional Director of AppealsGerard R. Esposito

District Counsel:

Albany, N.Y.H. Stephen Kesselman

Boston, Mass.Robert B. Dugan

Brooklyn, N.Y.Sumner L Lipsky

Buffalo, N.Y.John E. White

Hartford, Conn.Powell W. Holly, Jr.

Mauhatten, N.Y.Gerald Backer

~goutheast Region

Regionil CounselJack D. Yarbrough

Deputy Regional Counsel(Criminal Tax)Jack Morton

Deputy Regional Counsel (General Litigation)Ronald P. Campbell

Deputy Regional Counsel (Tax Litigation)RoyL.Allison

Assistant Regional Counsel (General LegalServices)Harry G. Mason

Regional Director ofAppealsRobert B. Douthitt

District Counsel:

Atlanta, Ga.[)can R. Morley, III

Birmingham, Ala.John B. Harper

Greensboro, N.C.Alan 1. Weinburg

Jacksonville, Fla.Roy S. Fischbeck

Miand, Fla.W. Preston White, Jr.

Nashville, Tenn.Richard J. Neubauer

4;outhwestRegion

Reglona;CounselWilliam B. Riley

Deputy Regional Counsel (Criminal Tax)Michael W. Bentley

Deputy Regional Counsel (General Litigation)Charles L. McReynolds, Jr.

Deputy Regional Counsel (Tax Litigation)David L. Jordan

Assistant Regional Counsel (General LegalServices)Gary A. Anderson

Regional Director of AppealsRalph R. Shilling

District Counsel:

Dallas, TexasKenneth A- Little

Denver, Colo.George G. Young

Houston, TexasHarold Friedman

New Orleans, IA.George H. Becker

Oklahoma City, Okla.Walter 0. Johnson

Western Region

Regional Counsel(Vacant)

Deputy Regional Counsel (Criminal Tax)and Acting Regional CounselJ. Richard Murphy, Jr.

Deputy Regional Counsel (General Litigation)Fayette G. TaylorDeputy Regional Counsel (Tax Litigation)Richard A. Jones

Assistant Regional Counsel (General LegalServices)Robert J. Wilson

Regional Director of AppealsRalph F. Albrecht

District Counsel:

Honolulu, HawaiiJohn T. Lyons

Los Angeles, Calif.Joseph 0. Greaves

Phoenix, Ariz.Roger Rhodes

Portland, Ore.Henry R. Snyder

Reno,Nev.S. Clay Freed

Salt Lake City, UtahThomas F. Kelly

San T)iego, Calif.Donald W. Wolf

San Francisco, Calif.

James Booher

Seattle, Wash.Richard J. Shipley

78 79

URI -T-

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InternalRevenue

Service Regions, Districts and Service Centers;ChiefCounsel Regional and District Offices

Sacramento

SAN FRANCISCC*

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SOUTHWESTItEGION

CHICAGO

Legend

District Boundary

3

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MID-ATLANTICREGION

SOUTHEASTREGION

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DIstrict Counsel, Foreign Operations

Regions: Commissioner and District Director,Regions Counsel and District Counsel

0 District Director

District Counsel

District Director and District Counsel

Ci Service Center

A National Computer Center (Martinsburg, W. Va.)

* Data Center (Detroit, Mich.)

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