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					                                              I


                                                          1979 Annual                                           Commissioner of
                                                               Report                                           Internal Revenu e


                                                  Content s          Introduction / 2                           Managing the System
                                                                     Collecting the Revenue                     Planning and Research 26
                                                                     Returns Received / 4                       Research Efforts 126
The cover shows some of the many free                                Mathematical Correction / 4                Taxpayer Compliance
publications produced by the Internal                                                                           Measurement Program 26
                                                                     Tax Receipts / 6
Revenue Service to explain the tax law and                                                                      Productivity / 2 7
to make it easier for taxpayers to fill out                          Refunds     6
their returns ,                                                      Penalties       9                          Publishing Statistics / 27
                                                                     Tax Credits / 9                            Tax Models / 27
                                                                     Presidential Election Campaign Fund / 9    Projecting Returns Filed /27
                                                                     Automated Information Filing / 9           Legislative Activities / 28
                                                                     Combined Annual Wage Reporting             Resources Management / 28
                                                                                                           10
                                                                                                                Centralized Services / 28
                                                                     Assisting the Taxpaye r
                                                                                                                Labor-Management Relations 128
                                                                     Write, Call or Walk-in / 1 1
                                                                                                                Paraprofessional Positions / 28
                                                                     Toll-Free Telephone Assistance / 11
                                                                                                                Awards for Incentive / 29
                                                                     Walk-In Service / 1 1
                                                                                                                Jobs for the Handicapped /29
                                                                     Educating Taxpayers       12
                                                                                                                Training / 2 9
                                                                     Simplifying the Forms     12
                                                                                                                Logistics Support / 3 0
                                                                     Publications / 13
                                                                                                                Equal Employment Oppprtunity 30
                                                                     Informing Taxpayers     13
                                                                                                                Data Services / 3 1
                                                                     Resolving Problems   13
                                                                                                                National Computer Center / 31
                                                                     Making Information Available     13
                                                                                                                Data Center / 31
                                                                     Helping Other Countries / 14
                                                                                                                Technical Activities / 32
                                                    Department       Enforcing the Law                          Updated Procedure / 32
                                                           of th e   Examinations / 1 5                         Internal Revenue Bulletin / 32
                                                        Treasury     Tax Return Classes / 15                    Making Rulings Public / 32
                                                        Internal     Classification / 15                        Inspection / 3 3
                                                       Revenu e
                                                        Service      Examination Results / 15                   I nternal Audit / 33
                                                  Publication 55     Service Center Program / 17                Internal Security / 34
                                                                     Coordinated Examination Program 117        Bribery Awareness / 34
                                                                     Computer Assisted Examinations / 17        Assaults and Threats 134
                                                                     Estimates of Unreported Income / 17        Checking the Workforce / 34
                                                                     Tax Shelters / 1 7                         Chief Counsel / 35
                                                                     Return Preparers / 18                      Administrative Services / 35
                                                                     Ouality Control / 18                       Criminal Tax / 3 5
                                                                     Simultaneous Examination / 1 8             Disclosure Litigation / 36
                                                                     International Enforcement Program/ 18      EP/EO / 36
                                                                     Enrolled Agents / 1 8                      General Legal Services / 37
                                                                     Appeals / 19                               General Litigation / 38
                                                                     Results / 1 9                              Interpretative / 38
                                                                     Criminal Investigation 20                  Legislation and Regulations /38
                                                                     Results of Operations 20                   Tax Litigation 140
                                                                     Collection / 2 1
                                                                                                                Appendix/43
                                                                     Trust Fund Taxes / 22
                                                                     Delinquent Returns / 22
                                                                     Child Support Obligations / 22
                                                                     Offers in Compromise / 22
                                                                     International Operations / 23
For sale by the Superintendent of Documents
U . S . Government Printing Offic e                                  Treaties / 24
Stock Number 04MOO-00333-8                                           Employee Plans/Exempt Organizations 24
 Introduction



This year I'm pleased to report that a number          cedure in 1978 and a number of systems                 computer formulae used to identify returns           implementation of the combined annual wage
of organizational changes have been imple-             changes identified by this program have                for audit. 11 does not . however, measure the        reporting system will reach 400 million or
mented and appear to be accomplishing the              been made to improve IRS efficiency and re-            unreported income of those who fail to file re-      about 80 percent of the total filed.
intended goals . The changes were undertak-            sponsiveness .                                         turns nor certain types of income not readily
en last yearlo implement recommendations                                                                                                                           Our document matching activity has been
                                                       A sample followup with taxpayers whose                 detectible by normal audit procedures, such
made in a study conducted by senior IRS ca-                                                                                                                        separate from our examination program and
                                                       problems were handled through PRP found a              as income from illegal sources .
reer executives.                                                                                                                                                   has not affected the selection of returns for
                                                       high degree of satisfaction, but I will not be          In 1978 1 appointed a study group to prepare        audit or their actual audit . However, in the
 The change most directly affecting taxpayers          satisfied as long as some taxpayer com-                estimates of unreported income . The group's         next filing season . a printout of the informa-
 was the modification of our administrative ap-        plaints and problems persist . Therefore, as            report, "Estimates of Income Unreported on          tion documents processed will be associaled
 peals procedure by consolidating the former           the year ended we were planning to set up               Individual Income Tax Returns, " was re-            with returns selected for the examination pro-
 two levels of appeal into a single appeal             an ombudsman-like position in my immediate             leased in August 1979. This report, using            gram so that the information will be available
 structure at the regional level. This system is       office to have broad authority over PRP and            data for the 1976 tax year, marks our first ef-      to tax return classifiers and to return examin-
 now fully in effect and is resulting in the more      to serve as an advocate for taxpayers .                fort to measure unreported individual income .       ers . Since these documents will also be used
 expeditious handling of controversies at less                                                                                                                     during TCMP audits, the accuracy of the re-
expense to both taxpayers and the IRS . We             Our forms and instructions are a matter of             The report estimates that individuals failed to
                                                       continuing concern . The challenge of pre-                                                                  sults of that program should also be improved .
continue to hold appeals conferences at all-                                                                  report $75 billion to $100 billion in income
                                                       senting and explaining a complex law in an             from legal activities, with a resulting revenue       In last year's report I noted our increasing
 locations where district conferences were
                                                       understandable way is formidable and we de-            loss of $13 billion to $17 billion . Unreported       concern about the use of abusive tax shelters
formerly held with the result that taxpayers
                                                      vote substantial effort to this problem . In ad-        income from certain illegal sources - narcot-         - those which take positions beyond a rea-
 have conveniently available to them a region-
                                                      dition to our normal work in this area we have          ics, illegal gambling and prostitution - was          sonable interpretation of the law - and our
al appeals officer with full settlement authority .
                                                      formed a high-level task force to consider              estimated to be between $25 billion and S35           increased audit effort in this area . As a result
We believe the change in settlement proce-            longer-range possibilities. We have engaged             billion, and cost the government approximate-         of that effort we have, at various stages of the
dures of docketed Tax Court cases is work-            a private firm to review all the individual tax         ly $6 billion to $9 billion in lost tax revenues .    examination and appeals process, about
ing effectively to utilize our resources better       return forms, schedules and instructions and                                                                  200,000 tax returns involving about $4 .5 bil-
                                                                                                              To put these figures in context, in the same
and to provide a more orderly procedure for           to make recommendations for redesign and                                                                      lion of questionable deductions . Thi pro-
handling the increasing volume of docketed            rewriting . This effort should be completed in          tax year individuals voluntarily reported near-
                                                                                                              ly $1 .1 trillion in income and paid a total of                                              Is
                                                                                                                                                                    gram requires a substantial commitment Of
cases .                                               the fall of 1980 when wewill start evaluating                                                                 resources but It is a commitment we will con-
                                                                                                              $142 billion in income taxes.
The streamlining of our smallest districts has        and testing any recommended alternatives.                                                                     tinue to make, and even increase if neces-
been accomplished smoothly . We are realiz-                                                                    The report lends considerable weight to con-         sary. The great abuse we are finding in this
                                                       While it is important that we constantly look           clusions drawn from past TCMP studies that           area, it allowed to continue unchecked, could
ing savings at no loss of service to taxpayers .       for ways of simplifying the burden of report-
                                                                                                              voluntary reporting is highest when incomes           result in a serious decline in taxpayers' per-
Separating functions involving service to the          ing, frequent changes should be avoided .
                                                                                                               are subject to tax withholding . Incomes sub-        ception of the fairness and evenhandedness
public from those involving compliance has             There is great value in taxpayers' familiarity
                                                      with our forms . I'm, therefore, pleased that           jecl to information reporting show a lower            of our administration of the tax system and
increased our emphasis on taxpayer service                                                                    compliance level but still much higher than
                                                      the 1979 forms follow the 1978 forms except                                                                  consequently in their voluntary compliance .
as well as permitted better integration of our                                                                 incomes subject to neither withholding nor
collection activities with related compliance         for a few changes required by new legislation .                                                               Many abusive tax shelters depend for their
                                                                                                               information reporting .
functions .                                                                                                                                                        successful marketing on the participation of
                                                       There is no doubt that better taxpayer assis-           In fairness to the millions of taxpayers who         professional tax advisors. We intend to con-
 Notwithstanding our increased emphasis on            tance, more sensitive responsiveness to tax-            voluntarily file, report all their income and pay
                                                      payer complaints and problems and simpler                                                                    tinue an exploration, begun this year, into the
 taxpayer problems, it seems clear that some                                                                  the tax due, we must strengthen current
                                                      tax forms and instructions are of great impor-                                                               ethical and legal standards that should go-
 of these will continue to "slip through the                                                                  compliance efforts and, where called for,
                                                      tance in achieving a high level of voluntary                                                                  vern such participation .
 cracks ." If this occurs in even a very small                                                                 plan innovative actions to find and tax unre-
 percentage of the huge number of matters             compliance with our tax laws. But our en-               portedincome.                                         Tax administration today calls for us to in-
we handle the number of such cases will be            forcement efforts also are crucial . Any signifi-                                                             crease our abilities to serve the majority of
 large. To address this problem we instituted         cant noncompliance is a matter of deep con-             A Treasury legislative proposal, currently un'        taxpayers who comply with the law . A crucial
our problem resolution program (PRP) on               cern to the IRS, Congress and the taxpaying             der consideration by Congress, to withhold           aspect of this service is to enforce the law
an experimental basis in 1977 to provide a            public . Beyond the tax revenues lost when in-          taxes from certain independent contractors           vigorously against the few who attempt to
separate function to handle persistent tax-           come is not reported is the basic question of           would be a major step in dealing with one ar-        subvert it . We believe this year's report re-
                                                      fairness to taxpayers who voluntarily obe y         I   ea of low compliance .                               flecis that commitment .
payer problems - those not satisfactorily re-
solved through normal channels . PRP is now           the laws.                                               Our program to match information docu-
fully operational in all of our 58 districts and       Since the mid-Sixties the IRS has regularly            ments filed by payers of wages, dividends, in-
 10 service centers with problem resolution            measured compliance on filed returns                   terest and certain other payments with in-
officers who have the ability and know-how            through its taxpayer compliance measure-                come tax returns has become an increasingly
to cut through red tape quickly on behalf of          ment program (TCMP) . As an adjunct to our              important tool to identity cases of underre-
taxpayers. About 72,000 taxpayer problems                                                                     porting of income and nonfiling of returns .             Jerome Kurtz
                                                      audit program, TCMP is an effective tool to
were successfully resolved through this pro-                                                                  The number of documents matched has                      Commissioner of Internal Revenue
                                                      measure the unreported income detectible by
                                                      normal audit procedures and to develop the              been increasing substantially and with the full
4
               Collecting the
               Revenue


     Returns   The IRS received 140.2 million tax returns of             Mathematical Correctio n                         Gross Internal Revenue Collection s
    Received   all types in 1979 compared to 136.6 million in                                                             (in thousands of dollars. For details see Statistical Table 1 )
               1978.                                                    As a result of checking the mathematics on
                                                                        90.6 million individual returns, 2 million tax-                                             Percent                                                 Increase or Decrease
               Number of returns filed,                                 payers were found to have overstated their                                                  of 1979
               by principal type of return                              tax liabilities by $357 million, an average of     Source                                Collections                    1978 1979                        Amount Percent
               (Figures in thousands . For details,                     $159 per return. On 3.8 million returns, tax-
               see Statistical Table 7 .)                               payers had understated their tax liability by      Grand total 1       100.0 399,776,389 460,412,185 60,63S,796                                                             IS .2
                                                                        $906 million with an average of $241 .             Income taxes, total    70.2 278,438,289 322,993,733 44,S55,444                                                           16 .0
                Type of Return                  1978 1979
                                                                        Error rates for both the Form 1040 and
                Grand Total               -136,635 140,174              1040A rose slightly in 1979, with 5 .5 percent      Corporation           15.5 65,380,145 71,447,876 6,067,73 1                                                               9. 3
                Income Tax, Total -100,794 104,93 3                     of the 1040A's processed having mathemati-           Individual, total 54.6 3213,058,144 4251,545,857 38,487,71 3                                                           18. 1
                                                                        cal errors compared to 5.1 percent for 1978 .
                   Individual R87,405 90,827                           The error rate for Forms 1040 was 7 .3 per .           Withheld by
                   Declaration of                                      cent in 1979 as compared to 6 .5 percent for           empioyerS2 42 .4                                        165,254,230 195 .331,016 30,076,786                           18. 2
                   estimated tax             8,103    8,425             1978 .
                                                                                                                              Other 2 12.2                                                 47,803,913     56,214,840 8,410,927                      17. 6
                   Fiduciary                  1,732   1,804            The IRS also checked the amounts claimed
                                                                       for estimated tax payments and found that           Employment taxes, total 24.5                                    97,291,653 112,849,874 IS,S68,22 1                       16. 0
                   Partnership                1 .205 1,35 3            taxpayers underclainned $333 million and ov-          Old-age, survivors,
                  Corporation 2,349 2,524                              erclaimed $661 million .
                                                                                                                             disability, and hospital
                Estate Tax         160 159                              Individual Income Tax Returns                        insurance, total                               23 .4          92,630,407 107,525,982 14,895,57 5                       16 .1
                Gift Tax           195   202                            Mathematically Verifie d                               Federal insurance
                                                                       (In Thousands)
                Employment Tax 25,S41 26,21 9                                                                                  contributions                               .22 .3 88,362,960 102 .492,463 14,129,51 3                               16. 0
                                                                                                           1978 1979
                Exempt Organization -410 450                                                                                   Self-employment
                                                                        Number verified                                        insurance contributions                        1 .1          4,267,457       5,033,519 766,062 18 .0
                Employee Plans R 1,231   1,21 4                         by computer           83,915 -87,382
                Alcohol, Tobacco                                                                                             Unemployment insurance                          0 .6           2,642,014       2,958,000 315,986                       12 .0
                                                                         Number of returns on
                and Firearms      "560 53 9                              which mathematica l                                 Railroad retirement                             0 .5           2,019,231 2,365,893 346,662 17 .2
                Excise Tax         908 1,01 3                            errors were detected 5,404    6,003
                                                                                                                           Estate and gift taxes 1 .2                                       S,381,499 5,519.074 137,57S                               2.6
                Supplemental                                             Percent of returns
                Documents *      R6,836 5,445                           with mathematical                                  Excise taxes, total 4 . 1                                       18,664,949 19,049,504 384,05 2.1
                                                                        errors 6 .4                         6. 9             AJcohol 1 . 2                                                  5,612,715       5,r>47,924             35 .212 0 .6
               :Dam revised from previous annual report.
               1 ~ncludes Forms 104OX. 1120X, 26N, 4868 .7004, Tent.   Retums with Increase :
                  20L & M . 7005, 990AR, 4578, 5300 series, 5329,
                                                                                                                             Tobacco                                         0.5            2,450,913       2,495,517              44,604             1 .8
               1041 A and 2438.                                         Number                  3,371 3,75 5
                                                                                                                             Other                                      2.4                10,601,321 10,906.063                 304,742              2 .9
               The number of Forms 1040 and 1040A re-                   Amount                791,363 905,624
               calved in 1979 was 90.8 million compared                 Average amount                                      Collections are adjusted    to exclude amounts transferred          of the Treasury pumuant to the provisions of
                                                                                                                          to the Government of Guam .                                           sac.201 (a) of the social security Act as amended,
               with 87 .4 million in 1978. Forms 1040 re-               (dollars)              234.76 241 .1 6            1 Estimated Colleclions of individual income tax withheld             and includes all 0ASDHl taxes . The estimates
               ceived totaled 54 .6 million, 2 .5 percent more                                                            am not reported separately from old-age. survivors. disa-             shown for the two categories of individual troc,rhe taxes

               than the 53 .2 million received last year. More         Returns with decrease:                              blity and hospital insurance (OASDHI) taxes on wages                 were derived by subtracting the 0ASDH1 tax estimates
                                                                                                                           and salaries. similarly, collections of individual Income tax        from the combined totals reported .
               than 36 .1 million individual taxpayers - 40             Number                  2 .033  2 .249             hot withheld are combined with 0ASDHl laxes on self-                 I Includes Presidential Election Fund amunting to
               percent of all individual filers - used the                                                                 ploymant income. The amount of OASDHI tax wilections                 S39,077,131 .
               short Form 1040A compared to 34 million in               Amount                309,155 357,35 1             shown Is based on estimates made by the Secretary                    - IncAudes Presidential Election Fund amounting to
                                                                                                                                                                                                $35,933,816 .
               1978, an increase of 6 .1 percent.                       Average amount
                                                                        (dollars) 152 .04 158 .9 2
                                                                       Not including 3,175,000 verified by other means.
                                                                                                                                                                                                                                                 7


                                                                                                      I




Net Internal Revenue Collections                                                                                           Flow of Returns Filed and Refunds issued
(in thousands of dollars)                                                                                                  Individual Income Tax *
                                                                                                  Net Collections          (Cumulative number in thousands )
                                                                                                                            197 8                                   Jan Feb Mar Apr May Jun e
                  Gross                                                                      Percent
  Source Collections Refunds I                                                                Amount of Total               Returns Filed
  Grand total 460,412,185                                                    41,350,806 419,061,37 9             100.0       Number                              10,983 36,754 53,375 82,589 85,164 86 .346
  Corporation income taxes                                 71,447,876          5,771,288 65,676,588 15 .7                    Percent                                12 .7         42 .6         61 .8 95.6 98.6 100
  Individual income taxes                                251,545,857         34,478,116      217,067,74 1         51 . 7    Refunds Issued
  Employment taxes, total 112,849,87 4                                           687,893 112,161,981 26. 8                                                        1,636 14,685 35,489 51,535 63,085 64 .35 7
                                                                                                                             Numbe r
   Old-age, survivors, disabilit y                                                                                           Percent                                 2 .5 22 .8 55.1 80.1 98 .0 10 0
   and hospital insurance                                107,525,98 2           636,435 106;889,547 25 . 5
                                                                                                                            197 9
   Railroad retirement                                          2,365,89 3           418        2,365,475 0 .6
                                                                                                                            Returns Filed
   Unemployment insurance                                       2,958,00 0        51,040        2,906,960 0 . 7
                                                                                                                             Number                               9 .758       35,842        53,259 85 .132 88,051 89,232
 Estate and gill taxes                                          5,519,07 4       108,534        5,410 .540          1 .3
                                                                                                                             Percent                                10 .9         40 .2         59.7          95 .4         98.7 100
 Excise taxes 19,049,50 4                                                       304,975       18,744,529 4 .5
                                                                                                                            Refunds Issued
I Does not include interest paid on refunds, In the
$358
narrative, the total refund figure of $41 .7 billion includes                                                                Numbe r                               1,399 13,139              34,074         50.279 62,761              64,30 7
      783,914 interest.
                                                                                                                             Percent                                  2 .2 20.4                 53 .0 78 .2 97 .6 10 0
Tax Receipts                                                            Excise tax revenue rose to 19 billion, up $0 .4    - Returns processed by National Computer Center and refunds scheduled for issuance by Regional Disbursing Center s
                                                                        billion, or 2.1 percent over last year. These
 Gross tax receipts in 1979 rose to $460 .4 bil-                        collections increased despite the continued
 lion, up $60 .6 billion over 1978 for a 15 .2                          phasing out of the telephone tax and                The Tax Dollar
 percent increase . This gain was larger than                                                                               Where It Came From
                                                                        changes made by the Energy Tax Act of
 the previous record $47 .3 billion rise be-
                                                                        1978, including eliminating the excise tax on       Gross Collections (Net Collections)
 tween 1976 and 1977 .
                                                                        buses and the exemption from tax of gasohol
 Income taxes accounted for over two thirds                             and refined lubricating oil .
 of all tax receipts . Individual income taxes to-
                                                                        Estate and gift taxes, the smallest source of
taled $251 .5 billion, an increase of $38 .5 bil-                       revenue, advanced slightly by $143 million
 lion or 18 .1 percent over the previous year,                          - 2.6 percent - on collections of $5 .5 bil-
while corporation income tax receipts were                              lion for 1979 .
 $71 .4 billion, up by $6.1 billion, or 9.3 per-
 cent. Major factors in this increase were
 higher personal income and higher corporate                            Refunds
profits.
                                                                         The IRS paid total refunds of $41 .7 billion to
Employment taxes consisting of social securl-                            69 million taxpayers including 3.8 million
ty, self employment, federal unemployment                                checks totaling $773 million for taxpayers
and railroad retirement were $112.8 billion .                            who claimed the earned income credit . Last
This rise of $15 .6 billion over 1978, 16 per-                           year 69 million refunds totaling $39 .6 billion
cent, reflected increases in the social security                         were paid . Refunds to individual filers, Forms
tax rate and wage base.                                                  1040 and 1040A, were $34 .9 billion, averag-
                                                                        ing $518 compared to $495 in 1978 .
                                                                                                                                                                 Employment Taxes 24 .5 (26.8 )
                                                                                                                                          Corporation Income Taxes 15.5 (15-7 )
                                                                                                                                    Excise Taxes 4 .1 (4-5 )                                           Individual Income Taxes 54 .6 (51 .7)
                                                                                                                            Estate and Gift Taxes 1 .2 (1 .3)
Pipeline At the ten Regional Service Centers
                                                                                                                      Penalties                                             Automated Information Filing
                                                                                                                      Under law the IRS levies penalties such as            The IRS received over 327 million information
                                                                                                                      those for failure to pay, paying with bad             returns from businesses and organizations
                                                                                                                      checks, late filing, negligence and fraud . In        required to report wages, interest, dividends
                                                                                                                       1979, the IRS assessed 21 million penalties          and other payments of which over 264 mil-
                                                                                                                      of $1 .8 billion . For details, see Statistical Ta-   lion were submitted on magnetic media.
                                                                                                                      ble 14 .                                              Most information returns received on mag-
                                                                                                                                                                            netic media and approximately 15 percent of
                                                                                                                      Tax Credits                                           those submitted on paper will be matched
                                                                                                                                                                            against files to verity such amounts taxpayers
                                                                                     ifirren, be, -el by ,pe With.    Child care expense credits are available to           reported on their returns.
                                                                                                                      working parents meeting certain require-
                                                                                                                      ments . This year $0 .7 billion in child care         The accompanying table shows the number
                                                                                                                      credits were claimed on 3 .4 million returns.         of organizations reporting on magnetic media
                                                                                                                                                                            over the past decade .
                                                                                                                       Earned income credits (EIC) are offered to
                                                                                                                       low-income taxpayers whVmaintain a home              Information Returns
                                                                                                                      for themselves and at least one dependent.            Reported on Magnetic Media
                                                                                                                       EIC of $1 billion was claimed by 5 .2 million
                                                                                                                      taxpayers, Legislation in 1978 provided for            Tax Documents Reporting
                                                                                                                      advance payment of the earned income cred-             Year (thousands) Entities
                                                                                                                       it beginning in 1979 . These data will be avail-
                                                                                                                       able when 1979 tax returns are processed in           1967                        36,492 1,04 8
              1. .-- d .-beimne                                                      rib, reben W-bbrt I - le, th e    1980 .                                                1968 47,686                                    2,42 6
              c= tee, cbeeeew
                                                                                                                       Employers claimed $1 .4 billion on 747,000
                                                                                                                                                                             1969 58,951 2,96 3
                                                                                                                        returns for the new-jobs credit in 1979 .
                                                                                                                       This credit was replaced in 1979 by the tar-          1970 68,300- 4,63 7
                                                                                                                       geted jobs tax credit designed to encourage
                                                                                                                       employment of specific groups .                       1971                        91 .449 8,50 4
                      @ 001 um                      100                                                                The Energy Tax Act of 1978 allows taxpayers           1972 115,008 12,758
                                                                                                                       a credit for energy conservation and renew-
                                                                                                                       able energy source expenditures made on               1973                       144,533            13,12 8
                                                                                                                       their residences . This year taxpayers claimed        1974*                      185,554 21,862
                                                                                                                       $593 million in credits on 5.8 million returns.
                                                                                                                                                                             1975* 216,839 32,486
                                                                                                                      Presidential Election Campaign Fund                    1976*                      248,106            35,01 3
                                                                     T.bebi, Debennent Dbeesih,,
                                                                     Ce,i-
                                                                                                                      This year 23 .2 million individual income tax          1977* A275,423 39,980
                                                                                                                      returns had designations for the Presidential
                                                                                                                      Election Campaign Fund - 25 .8 percent of              19781                      264 .423           38,41 7
            Once a tax return reaches one of ten IRS shown here are automated for faster
            Service Centers, it travels through a series processing and faster refunds, people are                    the returns processed . Designations amount-          " Date revised from previous annual report.
            of processing steps known as "the involved every step of the way .                                        ed to $35 .9 million compared to $39 .1 million       - Calendar year data, Data for 1973 and prior covers the 6
            pipeline." While many parts of the pipeline                                                               designated in 1978 on 24.9 million individual         month period January through June .
                                                                                                                      tax returns, or 28.9 percent of those pro-             Note: For 1978 and subsequent years the volumes shmn
                                                                                                                      cessed . The cumulative amount credited to            do not Include Forms W-2 and W-2P processed by the So-
                                                                                                                                                                            cial security AdminItaration under the combined annual
                                                                                                                      the fund since it was initiated in 1972 is            -ige reporting system.
                                                                                                                      $207.4 million .
10                                                                                                                                                                                                    11
                                                                                                       Allssisting the
                                                                                                       Taxpayer

                                                                                                       Write, Call or Walk-i n
                                                                                                       The IRS provides year-round assistance
                                                                                                       through correspondence, telephone inquiries
                                                                                                       and personal contacts, to give taxpayers in-
                                                                                                       formation about the tax system, their rights
                                                                                                       and obligations under it and the tax benefits
                                                                                                       available to them .
                                                                                                       This year the IRS received about 96,000 writ-
                                                                                                       ten, 33 million telephone and 8 million walk-
                                                                                                        in inquiries . More than 60 percent of the in-
                                                                                                       quiries occurred from January 1 through
                                                                                                       April 27, 1979 - over 19 rnillion phone calls,
                                                                                                        more than 5 million walk-in inquiries, and
                                                                                                       over 35,000 items of correspondence, total-
                                                                                                        ing over 24 million requests for assistance . A
                                                                                                       quality check of 300,000 telephone re-             Hawaii, gives hearihg-impaired taxpayers
                                                                                                        sponses and returns prepared by IRS assi-         access to telephone assistance.
                                                                                                        stors during the filing period indicated an
                                                                                                       overall national accuracy rate of almost 97
                                                                                                        percent.                                          Walk-In Service
     Combined Annual Wage Reporting                     was redesigned to include the Federal Insur-                                                      Walk-in taxpayer assistance was offered in
                                                        ance Contributions Act (FICA) information      Toll-Free Telephone Assistanc e                    the inner city, business districts and subur-
      Combined annual wage reporting (CAWR) is          formerly filed on Schedule A . The Forms W-2                                                      ban and rural areas at 710 permanent offices
     a system developed to reduce the reporting         are filed with the SSA, which processes the    With the toll-free telephone system, taxpayers     and at 147 temporary offices Sal up for the
      burden for employers. This system, satisfying     information and supplies it to the IRS .       anywhere in the United States can call IRS         filing period . In addition over 35,000 banks
     the reporting requirements of both the IRS                                                         numbers listed in the tax form packages for       and Postal Service locations helped distribute
     arid the Social Security Administration (SSAj,     By eliminating Schedule A, the President's      information without paying a long distance        more than 273 million tax forms and instruc-
      became effective for all wages paid after Dec .   Advisory Council on Paperwork Reduction         charge . Over 97 percent - 18 .7 million -        tions.
     31, 1977. Under CAWR, Schedule A, which            estimated an annual savings to employers of    of the telephone calls received during the         When possible, hours of service at IRS of-
      required a detailed listing of employee infor-    $235 million .                                  1979 tax return filing period were on the toll-
     mation, is no longer filed with employment                                                                                                           fices were extended for taxpayers who could
                                                        In 1979 an estimated 170 million Forms W-2     tree system.                                       not call orvisit during normal business hours.
     tax Forms 941 and 943 and the Form W-2             were filed with SSA for the first time .                                                          Based on a General Accounting Office
                                                                                                        Teletypewriter equipment with a nationwide
                                                                                                        toll-tree number, except for Alaska and           (GAO) survey taken in January and February,
80 percent of the taxpayers had to wait less      Simplityling the Form s                             PublIcations                                      to be qualified according to their tax return
than fifteen minutes for assistance.                                                                                                                    information. As a result of the notices
                                                 A high-level task force to improve tax forms         The IRS distributed many taxpayer informs-        380,000 additional taxpayers received the
The IRS provided foreign language assis-                                                              tion publications free of charge including 3 .1
                                                 was set up under the direction of the Corn-                                                            EIC .
 tance at 21 8 of its 857 taxpayer service of-                                                        million copies of Your Federal Income Tax,
                                                 missioner, Deputy Commissioner and four
 fices. Spanish assistance was offered by 582                                                          1 .4 million copies of the Tax Guide for Small
                                                 Assistant Commissioners . A contract was
employees, while 446 assisted in other for-                                                           Business, 840,000 copies of the Farmer's
                                                 also awarded to an outside firm to revise and
eign languages . Bilingual taxpayer assistance
                                                 test Forms 1040, 1040A and related sched-             Tax Guide, and 126,000 copies of the Tax
also was provided through a special form,        ules to make recommendations for further              Guide for Commercial Fishermen. Additional
that translated from Spanish, French, Portu-                                                          tax materials were furnished to more than
                                                 simplification as mandated by the Revenue
guese, Chinese and Vietnamese into English                                                            7 .5 million individual taxpayers, 625,000 tax
                                                 Act of 1978.
the information necessary for IRS employees                                                           practitioners and 560,000 employers . IRS
to prepare returns .                                                                                  also publishes more than 80 boolkiets -
                                                                                                      three in Spanish - on specific tax topics.
Educating Taxpayers
For the past several years, the IRS has spon-                                                         Informing Taxpayers
sored programs to educate the public about                                                            The IRS issued more than 7,000 news re-
the tax system . Programs are also available                                                          leases and answered nearly 20,000 media in-
to train volunteers who assist others in pre-                                                         quiries. The three major television networks      Resolving Problem s
paring returns.                                                                                       and many radio and television stations, daily
The IRS sponsored classes for over 39,000                                                             and weekly newspapers, magazines and spe-         The IRS' problem resolution program (PRP)
individuals and small business owners . More                                                          cialized publications were furnished taxpayer     attempts to resolve taxpayers' complaints not
than 5 million student publications were pro-                                                         information materials.                            satisfied through regular channels . Each IRS
vided free to high schools and colleges                                                                                                                 district has a problem resolution officer who,
                                                                                                      A specialized media program provides tax in-      as a member of the director's staff is inde-
through the Understanding Taxes and Fun-                                                              formation to the public through publications
damentals of Tax Preparation programs . IRS                                                                                                             pendent from the operating divisions . The
                                                                                                      issued by trade, professional, service and fra-   most common types of problems handled by
district employees have met with high school                                                          ternal organizations . Federal agencies such
officials throughout the country to encourage                                                                                                           PRP are complaints about not receiving re-
                                                                                                      as the Small Business Administration and the      funds and about erroneous bills .
the use of Understanding Taxes particularly                                                           Office of Minority Business Enterprise assis-
in consumer awareness classes.                                                                        led the IRS in distributing this information .    During 1979, PRP helped resolve approxi-
                                                                                                      The earned income credit, IRS assistance for      malely 72,000 taxpayer problems .
                                                                                                      the hearing impaired, taxpayer education and
                                                                                                      small business programs were publicized           Making Information Availabl e
                                                                                                      through specialized media .
                                                                                                       IRS employees participated in a television       During 1978, disclosure officers and special-
                                                                                                       "Tax Clinic" broadcast over public television    ists processing requests for access to rec-
                                                  Volunteers in Pittsburgh, Indianapolis and St .                                                       ords under the Freedom of Information (FOI)
                                                  Paul tested the 1979 individual income tax          stations in 38 states during which viewers
                                                                                                      could call their local IRS offices for answers    Act in district offices and service centers,
                                                  forms and related schedules . These volun-
                                                                                                      to tax questions .                                granted 4,264 in full, 1,0 16 in part and de-
                                                  teers - of different income levels, educa-                                                            nied 382 in full . The National Office FOI read-
                                                  tional backgrounds, ages and occupations            Three half-hour IRS films provided informa-       ing room serviced about 25,000 requests to
                                                  - were recruited through radio, television,         tion on the American tax system, examination      copy or inspect records . This level of service,
                                                  newspaper announcements and organiza-               and appeal rights and the tax responsibilities    which is a 45 percent increase over the prior
                                                  tions, such as the Chamber of Commerce,             of running a small business . These films, two    year, was due primarily to the release of pri-
                                                  League of Women Voters and senior citizens          of which were also released in Spanish, ap-       vate letter rulings edited to protect the identi-
                                                  groups . The IRS adopted many suggestions           peared on TV across the nation, and before
 Through the volunteer income tax assistance                                                                                                            ty of taxpayers to whom they were originally
                                                  and recommendations for improvement in the          trade, civic, educational and other groups .
 (VITA) program, the IRS recruits, trains and                                                                                                           issued.
                                                  forms and instructions . For the first tirne com-
 supports volunteers who offer free tax assis-    puterized readability studies were used to          The IRS provided special information to per-      Under the Privacy Act of 1974 individuals
 tance to low income, elderly, military and                                                           sons considered eligible for the earned in-       made 510 requests for access to records
                                                  identify portions of the tax forms instructions
 non-English speaking taxpayers . Approxi-       that could be made easier to read .                  come credit (EIC) with the continued cooper-      about themselves and 19 requests to amend
 mately 41,000 volunteers participated this                                                           ation of the Departments of Health, Education     or correct these records . The IRS permitted
year and more than 300,000 federal income                                                             and Welfare, Agriculture and Labor . Addition-    full access in 355 of these requests and 83
tax returns were prepared .                                                                           ally, the IRS sent notices to individuals who     were granted partial access .
                                                                                                      didn't claim the EIC although they appeared
14
                                                                                                                        Enforcing                                                                                         is
                                                                                                                        the Lc1w


     This year, pursuant to the provisions of the                                                        ExamInations    The IRS examines returns to help ensure a         Classification
      Internal Revenue Code, 4,648 disclosures of                                                                        high degree of voluntary compliance . The
     tax information were made to the Department                                                                         discriminant function (DIF) system is a com_       The classification program includes the man-
     of Justice, 132,213 to child support enforce-                                                                       puter method used to select individual re-         ual screening of DIF returns and the classifi-
     ment agencies and approximately 73 million                                                                         turns for examination using mathematical for-      cation of other returns to identity for exami-
     to state tax agencies .                                                                                             mulae for each class of return to measure the      nation those returns having the highest po-
                                                                                                                         probability of error . Returns selected by DIF    tential of error. In 1979 the IRS approved
      By law the IRS must maintain the confiden-                                                                                                                           centralized classification at the service cen-
                                                                                                                        are screened manually before being assigned
     tiality of tax returns and return information                                                                                                                         ters instead of in district offices . This change
                                                                                                                        for examination .
      except in those specific circumstances where                                                                                                                         will be implemented at all service centers by
      disclosure is authorized . This year the IRS                                                                      Returns may also be selected at random for
                                                                                                                        examination under the taxpayer compliance          the end of 1980 .
     developed security guidelines for federal
      agencies entitled to receive information and                                                                      measurement program (TCMP), to provide a
      improved recordkeeping and reporting re-                                                                          statistical sample of all classes of individual    Examination Result s
     quiremenis for the disclosure of tax informa-                                                                      returns . Examinations under this program are
                                                                                                                        more intensive because the results are used        The IRS examined 2,273,603 tax returns of
     tion .
                                                                                                                        to develop measurements of compliance and          all types in 1979 . Of those 199,907 returns
      The exchange of confidential information                                                                                                                             were examined in service centers, compared
                                                                                                                        to update DIF formulae. Compliance mea-
      with states is intended to increase tax reve-                                                                                                                        to 169,390 last year, an increase of 18 per-
                                                                                                                        surement is an important factor in determin-
      nues, reduce duplicate audits and increase                                                                        ing examination coverage of different classes      cent . The remainder were examined in dis-
      taxpayer compliance . Federal tax information                                                                                                                        trict offices by revenue agents and tax audi-
                                                                                                                        of taxpayers .
      received by the slates may be disclosed only                                                                                                                         tors.
      to state agencies charged with administering                                                                      Some returns are selected through manual
      state tax laws and only upon the request of                                                                        review or because of a related examination        Revenue agents examined 679,302 returns at
      the head of that agency. Disclosure officers                                                                       For example, it the IRS examines a partner-       the taxpayer's residence or place of busi-
                                                                                                                        ship return the returns of partners may be au-     ness, a decrease of 48,951 returns or 7 per-
      annually visit each state lax agency to check
                                                                                                                        dited . Returns of shareholders and execu-         cent from last year . Tax auditors examined
      on procedures used to safeguard return in-                                                                                                                           1 394,394 under office audit procedures, a
      formation . Each year IRS enters into an         continuing programs in Liberia, the Northern                     tives may be examined with the audit of their
      agreement with states that identity the types                                                                     corporation. Other returns may be selected         decrease of 36,775 returns or 3 percent from
                                                       Mariana Islands and the Trust Territory of the                                                                      last year .
      of information to be regularly exchanged and                                                                      based on information documents filed by
                                                       Pacific Islands . Special short-term assistance
      limits the exchanged information to that                                                                          payers of wages, dividends and interest . The      Examination coverage of income, estate and
                                                       was provided to Jordan . There were frequent
       needed and used. There are now 93 federal-      visits between Canadian National Revenue                          IRS also screens returns with adjusted gross      gift tax returns was 2 .24 percent compared
      state agreements in effect .                     and IRS officials to discuss compliance, man-                    income above certain levels and amended re-        to 2 .29 percent in 1978 .
                                                                                                                        turns of taxpayers.
                                                       agement and other topics of mutual interest .                                                                       The IRS examination program resulted in
     Helping Other Countries                           The IRS participated in the 26-member-coun-                                                                         $7 .2 billion in recommended additional tax
                                                       try Inter-American Center of Tax Adminislra-                     Tax Return Classes                                 and penalties, of which individual returns ac-
      In 1963 the IRS in cooperation with the          tors (CIAT) thirteenth General Assembly in                                                                          counted for $2.0 billion, fiduciary returns for
     Agency for International Development (AID)                                                                          During 1978, IRS conducted a study to deter-
                                                       Quito, Ecuador, in May 1979 where the Dep-                                                                          $104 .9 million, corporate returns for $4 .2 bil-
      began a program to assist foreign govern-                                                                          mine whether the class structure using ad-        lion and estate and gift tax returns, $683 mil-
                                                       uty Commissioner made a presentation on                           justed gross income (AGI) to group individual
      ments in modernizing their tax administration     "How to Measure the Effectiveness of Tax                                                                           lion . The examination of employment and ex-
     systems . Since the program started almost                                                                          returns could be improved . Classes are used      cise tax returns resulted in the remaining
                                                       Administration ." In February 1979 the Assis-
      5,350 visitors from 130 countries have visited   tant Commissioner for Taxpayer Service and
                                                                                                                         for DIF scoring, planning workload and staff-     $161 million .
     the IRS for orientation and observation pro-                                                                        ing and monitoring results of examinations .
                                                       Returns Processing presented a paper,                             The study group recommended new classes           This year IRS examinations also disclosed ov-
     grams and this year 342 officials from 59
     countries participated . IRS advisers have         "Safeguarding ADP Files and Protecting Tax-                      to group returns for better use of IRS exami-     erassessments on 133,059 returns resulting
                                                       payer Privacy," at the CIAT ADP conference                        nation resources . Total positive income CTPI)    in refunds of S328 million compared to
      been assigned to thirty Seven countries, the     held in Mexico City . Through CIAT the IRS
      Caribbean Community and the Central Amer-                                                                         - the sum of all positive income values ap-        132,600 returns with refunds of $312 million
                                                       has helped the government of Trinidad and                                                                           in 1976 .
      ican Secretariat for Economic Integration .                                                                        pearing an the return, such as wages, divi-
                                                       Tobago conduct an ADP feasibility study .                         dends, interest, rents and other income
      This year long-term programs were initiated                                                                                                                          Statistical Table 8 shows examination activity
                                                       The Commissioner will serve as a member of                        items, with losses and other negative items
      in Egypt, El Salvador and Sierra Leone, with                                                                                                                         for 1979 .
                                                       the CIAT Executive Council for 1980 .                            treated as zero - will be used to class non-
                                                                                                                         business returns and total gross receipts
                                                                                                                         (TGR) to class business returns beginning
                                                                                                                        with the 1979 individual returns filed in 1980 .
                                                                                                                                                                                                17
is




                                                                                                 Service Center Program                           Estimates of Unreported incom e
     Revenue Agents and Tax Auditors (District Examination Divisions)
                                                                                                 The IRS service center examination and cor-       In August the IRS issued a report on "Esti-
     Percent of Returns Examine d                                                                rection program resolves or verifies issues      mates of Income Unreported on Individual In-
     By Type of Ta x                                                                             that can be handled through correspondence        come Tax Returns . " The study estimated
                                                                                                 with the taxpayer . In 1979, 696,341 returns     that individuals did not report $75 billion to
                                                                        Estate & Gift 2.0%       were examined or corrected compared to           $100 billion of income for tax year 1976 from
                                                                                                 663,173 in 1978, a 5 percent increase .          legal activities, resulting in a revenue loss of
                                                                        Corporation 6 .9%                                                         approximately $13 billion to $17 billion, in ad-
                                                                                                                                                  dition, individuals engaged in illicit drug
                                                                        All Other 111 .3%        Coordinated Examination Program                  sales, illegal gambling and prostitution are
                                                                                                 The coordinated examination program (CEP)        estimated to have failed to report $25 billion
                                                                                                 covers financial institutions and utilities      to $35 billion of earnings on which the reve-
                                                                                                 whose gross assets exceed $1 billion and         nue loss may range from $6 billion to $9 bil-
                                                                        Individual &             other corporations whose gross assets ex-        lion .
                                                                        Fiduciary 79.89/6        ceed $250 million.                               The IRS is engaged in a number of compli-
                                                                                                 Since coordinated examinations involve com-      ance efforts involving this so-called subterra-
                                                                                                 plex accounting systems the IR uses teams        nean economy, such as matching informa-
                                                                                                 of revenue agents, economists,' Scomputer        tion documents with tax returns to identify
                                                                                                 specialists, engineer agents, international      persons not filing returns and persons who
                                                                                                 and excise tax examiners and employee            underreport income on their returns as well
                                                                                                 plans specialists.                               as investigating persons who previously filed
                                                                                                                                                  returns but have stopped doing so .
                                                                                                 At the end of the year, over 1,300 corpora-
                                                                                                 tions were in this program .                     As a result of the task force's report the IRS
                                                                                                                                                  is establishing new programs and allocating
                                                                                                                                                  resources to coordinated projects to discover
                                                                                                 Computer Assisted Examinations                   and tax unreported income . The results of
                                                                                                 Computer programs reduce the cost of inves-      these projects wit be considered in the future
                                                                                                 tigalions, examinations and compliance           selection of returns for examination .
      Percent of Dollar Recommendations (Millions)                                               projects since computer procedures take a
      By Type of Tax                                                                             fraction of the time to do the same job manu-    Tax Shelters
                                                                                                 ally.
                                                                                                                                                  In recent years many promoters have ar-
                                                                                                 IRS has a staff of about 150 audit specialists   ranged artificial transactions based on ques-
                                                                         Estate & Gift 9 .71/6   trained in computer systems, hardware, pro-      tionable legal interpretations to market limited
                                                                                                 gram languages and examination techniques,       partnership syndications and individual in-
                                                                         Corporation 58-71/6                                                      vestments to high-income taxpayers, creating
                                                                                                                                                  large tax deductions and losses that lack
                                                                                                                                                  economic reality.
                                                                                                                                                  In 1973 the IRS began a tax shelter audit pro-
                                                                                                                                                  gram in the oil and gas industry, later ex-
                                                                         All Other 3 .3%                                                          panding to other potentially abusive shelter
                                                                                                                                                  areas . Efforts have included identifying tax
                                                                                                                                                  shelter cases, educating agents to recognize
                                                                                                                                                  tax shelter issues, developing the IRS posi-
                                                                                                                                                  tion on key issues and identifying cases for
                                                                                                                                                   early litigation .
                                                                         Individual &
                                                                         Fiduciary 28.35/6
irl                                                                                                                                                                                                                       19



                                                                  I




      Audit coverage of all partnership returns was      plan and coordinate the examination and in-     Appeals    The IRS encourages the resolution of tax dis-       district or service center director involving
                                                        formation is exchanged during each stage of                 putes through an independent administrative         additional taxes and/or penalties, a refund
      2 .5 percent for 1979 with 17 percent cover-
      age for partnership returns in the over-          the examination, in accordance with the tax                 appeals system rather than litigation . The ap-     disallowance or a rejection of an offer in
                                                        treaty provisions .                                         peals system, administered by the Office of         compromise. Docketed cases are those in
      $25,000 loss category . The use of computer
      programs to analyze, identity and retain data                                                                 the Regional Director of Appeals in each of         which taxpayers have filed a petition with the
      on partners and partnerships, coupled with                                                                    seven regions, is designed to minimize incon-       U .S. Tax Court . During this year, 21 percent
                                                        International Enforcement Program                           venience, expense and delay to taxpayers in         of Appeals receipts consisted of docketed
      information obtained from the Securities and
      Exchange Commission, state agencies and                                                                       resolving contested tax cases .                     cases and 79 percent nonclocketed.
                                                        Examiners with expertise in international is-
      others, improves the IRS capability to identity   sues audit returns containing those issues,                 Proceedings in the appeals process are infor-
      partnership returns that warrant examination .    the majority involving multinational corpora-               mal so taxpayers may, and frequently do,            Results
                                                        tions included in the coordinated examination               represent themselves . In addition, in all office
                                                        program . International examiners are trained               examination cases and in field examination           This year reflects the most significant
      Return Preparers                                  to handle complex issues involving controlled                                                                    changes to the IRS'administralive appeals
                                                                                                                    cases where the disputed tax liability for each
      The Tax Reform Act of 1976 permits1he IRS         foreign corporations, transfers of property to             taxable year involves $2,500 or less, taxpay-         process in many years . On Oct . 2, 1978, the
      to regulate standards of conduct as well as       corporations, allocation of income among                    ers may obtain a conference without filing a         IRS commenced operating under a single lev-
      disclosure and reporting rules for return pre-    taxpayers, foreign tax credit and the interna-              written protest.                                     el of appeal . In addition to the cases previ-
      parers. Penalties ranging from $25 to $500        tional boycott provisions of the Tax Reform                 If a tax dispute cannot be resolved at the ad-      ously under the jurisdiction of Appeals and
      are provided for noncompliance with the laws      Act of 1976.                                               ministrative appeals level, taxpayers have ad-       the former district conference, the appeals
      and regulations.                                                                                                                                                  function now has increased responsibility for
                                                                                                                   ditional appeal rights to the courts . If the dis-
                                                                                                                                                                        post assessment penalty and employee
       In 1979 over $1 million in penalties have        Enrolled Agents                                            puted tax does not exceed $5,000 in any tax          plans/exempt organization appeals, This was
       been proposed by district offices against                                                                   year, a simple procedure is available under
                                                        individuals who are not attorneys or Certified                                                                  also the first full year of operation under Rev .
      3,519 preparers .                                                                                            the U.S . Tax Court small case procedures
                                                        Public Accountants (CPAs) must pass the                                                                         enue Procedure 78-9 where Appeals now
                                                                                                                   that permits informal hearings where taxpay-
                                                        special enrollment examination to represent                                                                     has exclusive jurisdiction of docketed cases
                                                                                                                   ers may present their cases before a special
      Ouslity Control                                   taxpayers before the IRS .                                                                                      for a period of four months with the possibili-
                                                                                                                   trial judge. However, neither the taxpayer nor
                                                                                                                                                                        ty of extensions if a case is in the process of
      The quality control staffs, through review of     The examination covers the tasks enrolled                  the government may appeal decisions in               being settled .
                                                        agents must perform and emphasizes federal                 such cases.
      completed work, attempt to assure fair and
      impartial administration of the revenue laws      tax laws as they apply to business opera-                                                                       When the new single level of appeal began
                                                                                                                   If the disputed tax exceeds $5,000 or if the
                                                        tions, sole proprietorships, partnerships and                                                                   there were approximately 11,500 work units
      by examiners . The staff also advises manage-                                                                taxpayer chooses, the case may be heard
      ment of areas requiring attention and takes       corporations . The current examination is di-              under regular Tax Court procedures . Taxpay-         in the district conference inventory, which
      action to maintain high-quality exarnination      vided into four parts and candidates are re-               ers may choose to bypass the Tax Court by            were transferred to the new Appeals office .
      standards. The IRS is currently defining quali-   quired to pass each part though they may re-               paying the tax deficiency and filing a claim         Within six months Appeals disposed of 93
      ty examination in more measurable terms .         tain credit for any part passed and need only                                                                   percent of this inventory . The total inventory
                                                                                                                   for refund within two years from the date of
                                                        retake those parts failed . They must, how-                payment .                                            of the administrative appeals process re-
                                                        ever, pass the entire examination within two                                                                    mained relatively level at year's end - there
       Simultaneous Examinatio n                                                                                    If the claim is denied or no action is taken by     were 35,000 work units in inventory com-
                                                        consecutive years.
                                                                                                                   the IRS within six months, the taxpayer may          pared to 32,700 at the end of 1978 .
      The IRS simultaneous examination program          Treasury Department Circular 230, Regula-                  file suit for a refund in either a U.S . District
      with treaty countries originated with Canada      tions Governing the Practice of Attorneys,                 Court or the Court of Claims. Adverse deci-          The overall agreement rate for nonclocketed
      in 1977 and was expanded to the United            Certified Public Accountants, Enrolled                                                                          work units increased from 84 percent in 1978
                                                                                                                   sions of the Tax Court or the District Court
      Kingdom in 1978 and the German Federal            Agents, and Enrolled Actuaries, was amend-                                                                      to 85 percent in 1979 . The docketed agree-
                                                                                                                   may be appealed to the U.S . Circuit Court of
      Republic and France this year .                    ed in 1979, to expand the advertising and so-                                                                  ment rate in 1979 for Appeals and District
                                                                                                                   Appeals having jurisdiction . A party may peti-
                                                         licitation provisions of the regulations. En-                                                                  Counsel combined was maintained at the 73
      In this program, the participating govern-                                                                   tion the U .S. Supreme Court to review ad-
                                                         rolled agents may now advertise certain                                                                        percent level of 1978, prior to Revenue Pro.
      ments separately examine the affairs of des-                                                                 verse decisions of the Court of Claims and
                                                         background and fee information .                                                                               cedure 78-9 . For Appeals, under Revenue
      ignated multinational taxpayers under their                                                                  the Circuit Courts of Appeals .
                                                                                                                                                                        Procedure 78-9, the agreement rate was 52
      respective jurisdictions. Before an audit be-      This year, 4,332 candidates took the special               Cases considered by Appeals fall into two ca-       percent with 70 percent of the cases settled
      gins representatives of each country meet to       enrollment examination, compared to 4,380                 tegories : nonclocketed and docketed . Non.          within tour months .
                                                         in 1978 .                                                 docketed cases are those in which a taxpay-
                                                                                                                    er is protesting a proposed action by an IRS
K11                                                                                                                                                                                                                                                   21




                      In 1978 the district conference appeals func-        Results of Operation s                             Collection   The IRS collects taxes that are due but not               Over the past year several significant steps
                      tion disposed of 54,000 work units with 960                                                                          paid, securing delinquent tax returns and                 were taken to improve programs to fulfill the
                                                                           Some 9,780 investigations were initiated in                     payments, and preventing delinquency in the
                      appeals officers and district conferees. In                                                                                                                                    Collection mission . For example, it was deter.
                                                                           the General and Special Enforcement Pro-                        filing and payment of taxes. During 1979, the
                      1979 the administrative appeals process dis-                                                                                                                                   mined that some work previously performed
                                                                           grams, up from 9,481 the previous year. The                      Service disposed of 2 .1 million delinquent
                      posed of 46,~00 work units with .130 fewer                                                                                                                                     in the district offices could be done more effi .
                                                                           Division completed 9,952 investigations and                     accounts. Some $3 .3 billion were collected
                      appeals officers than the previous year s cc,m-                                                                                                                                ciently in the service centers, frequently re-
                                                                           recommended prosecution in 3,338 investi-                       from delinquent accounts and $1 .6 billion
                      bined total of appeals officers and district                                                                                                                                   placing expensive field investigations, A new
                                                                           gations. Grand juries indicted or U .S . Aftor-                 were collected in response to notices sent to
                      conferees . The disposal rate in 1979 was 55                                                                                                                                   service center Collection function initiates
                                                                           neys filed information on 1,820 taxpayers .                     taxpayers . Approximately 1 .3 million delin-
                      work units per appeals officer . In 1978 the                                                                                                                                   correspondence and telephone contacts with
                                                                           Prosecution was successfully completed in                       queni returns were secured, involving $1 .4
                      former Appellate Division averaged 43 work                                                                                                                                     taxpayers to resolve balance due and return
                                                                           1,612 cases . Taxpayers entered guilty pleas                    billion in additional assessments. Returns
                      unit disposals per appeals officer and the                                                                                                                                     delinquency conditions. If a taxpayer is un-
                      combined disposal rate for appeals officers          in 1,152 cases, 118 pleaded nolo contendere                     compliance programs identifying potential                 able to make immediate Payment, the service
                                                                           and 342 were convicted after trial . Acquittals                 nonfilers secured 76,968 returns with $20.5
                      and district conferees in 1978 was 56 work                                                                                                                                     center will, under certain circumstances,
                                                                           and dismissals totaled 96 and 183, respec-                      million in additional taxes assessed . Statisti-
                      units. In addition to these work units, the Ap-                                                                                                                                make arrangements with the taxpayer to pay
                                                                           tively. Of the 1,519 taxpayers sentenced dur-
                      peals Division disposed of 7,200 post assess-                                                                        cal Table 13 shows results for 1979.                     the amount due in equal monthly install-
                      ment penalty appeal protests representing            ing the year, 675 or 44 .4 percent received jail                                                                          ments. The taxpayer must complywith cer-
                      $12 million in 1979 .                                sentences .                                                     Results of Direct Enforcement on                         tain conditions, such as timely payment of fu .
                                                                           In its Special Enforcement Program alone the                    Delinquent Accounts and Return s                         ture taxes and filing current returns. Cases
                                                                           Division completed 1,533 investigations and                                                                              that cannot be resolved in the service center
          Criminal    Criminal investigations for the enforcement of
                                                                           recommended prosecution in 685 cases.                                                              1978 1979
                                                                                                                                                                                                    are sent to the various district offices for iur-
                      the criminal provisions of the tax laws are di-
      Investigation   vided into General Enforcement and Special           There were 306 convictions or pleas of guilty                    Delinquent Taxes                                        ther action.
                                                                           to tax charges and 832 prosecutions pending                      Collected I
                       Enforcement Programs.                                                                                                                                                         Most cases sent to the districts are initially
                                                                           on Sept. 30,1979 .                                                From Delinquent
                       The General Enforcement Program provides                                                                                                                                      handled by correspondence and telephone
                                                                           The accompanying table covers the results of                       Accounts                   *$3,070.0 $3,316 .1        contacts . Taxpayers may also come to the
                       for balanced criminal tax enforcement and
                                                                           criminal actions in tax fraud .                                   From Notices                 $1,225.0 $1,584 . 1       district office to discuss their case with an
                       geographical and occupational coverage of
                       the population involving various types of al-                                                                                                                                IRS representative .
                                                                           Results of Criminal Action In                                    Delinquent Reliturds
                       leged violations of the tax laws. In recent                                                                                                                                  Cases that cannot be resolved by these
                                                                           Tax Fraud Cases                                                  secured 2
                       years, added enforcement efforts have been                                                                                                                                   methods are sent to the field function where
                                                                                                                                             By Collection Division         1,056 .2    1 .324 .2
                       put on the questionable refund program and                                              Number of                                                                            revenue officers and revenue representatives
                                                                                                                                             By Examination Division           83 .9        5B .2
                       the illegal tax protester project .                                                    Defendants                                                                            personally contact taxpayers to collect
                      The Special Enforcement Program covers the                                                                            Additional Tax, Penalty                                 delinquent taxes and secure delinquent re-
                                                                            Action                            1978 1979
                      Identification and investigation of individuals                                                                       and Interest Assessed                                   turns .
                      who derive substantial income from certain             Plea of Guilty Or                                              on Delinquent Ratums                                     Federal tax laws provide the IRS with broad
                      illegal activities and violate the tax laws . Spe-     nolo confendere                  1,189 1,27 0                  (Net of Prepaid credits)                                authorities to collect delinquent taxes.
                      cial agents of the Criminal Investigation Divi-                                                                        By Collection Division                                 Among these are the filing of a Notice of Fed-
                                                                                                               225    34 2                                                  $989 .0 $1,379 .1
                      sion participate in the federal strike force pro-      Convicted after trial                                                                                                  eral Tax Lien and 371,000 were filed in 1979 ;
                                                                                                                                             By Examination
                      gram against organized crime with strike                                                                                                                                      levy authority for wages, salaries, etc,, and
                                                                             Acquitted                          70 86                        Division                    **$145 .2        $69 .0
                      force units located in 13 major cities coordi-                                                                                                                                465,000 were served in 1979, and the sei-
                      nated by attorneys from the Justice Depart-            Nol-prossed or dismissed        . 119 183                      Raisd                                                   zure of both real and Personal property, with
                      ment . The Special Enforcement Program also                                                                           * RWSW figum . The $685.5 million previously mporlod    5,723 made in 1979.
                      includes the high-level narcotics financiers          Total Disposals 1,603 1,881                                    was overstated due lo . I.Polting -c-lation emor .
                                                                                                                                           ,i millions
                      and traffickers project coordinated with the           indictments & Information 1,724 1,820 .                          thousands
                      Drug Enforcement Administration, wagering
                      and other efforts against racketeers.                  Percentage of Jail Sentence s
                                                                             to Total Sentenced 47 .1 44 .4
                                                                                                                                                                                                                                       23




Trust Fund Taxes                                     months after the return due date . And, to in-     international The Office of International Operations (010 )                ca . The post in Johannesburg services Afri-
                                                     form individuals better about filing require-       Operations        is responsible for U .S . tax matters relating to       ca . south of the Sahara . The Mexico City,
 Nonpayment of taxes withheld from employ-           ments, the IRS will provide a document con-                            U .S. citizens residing in foreign countries and       Caracas and Sao Paulo posts are assigned
ee's wages is one of the most serious delin-         taining basic filing criteria in return delin-                        foreign entities doing business in the U .S . It is     Mexico, Central America and South America,
quency problems . IRS identifies employment          quency notices mailed to taxpayers .                                  also concerned with U.S . businesses con-               while the Ottawa post handles Canada . The
tax delinquencies through various programs                                                                                 trolled by foreign interests and assists in the         offices in Tokyo, Manila, Singapor e- and Syd-
 and closely monitors employers who fail to                                                                                overseas examination of multinational corpo-            ney carry out tax administrative activities in
 comply with the deposit, filing and payment         Child Support Obligations                                             rations . Further, 010 assists the U.S. Compe-
                                                                                                                                                                                  Japan, Southeast Asia, Australia and New
 requirements. The federal tax deposit alert         As a result of the Social Services Amendment                          tent Authority in the administration of tax            Zealand .
 program identifies taxpayers who are re-            of 1974, Internal Revenue Code section 6305                           treaties. 010 also administers the social so-
 quired to deposit taxes withheld from their                                                                              curity, laws in the U .S. Possessions and Puer-         The RSRs maintain personal contacts with
                                                     empowers IRS to collect delinquent child                                                                                     foreign tax authorities, foreign government
 employees' wages but do not make these de-          support payments on behalf of certain state                          to Rico and the income tax laws affecting
 posits . These taxpayers are contacted by rev-                                                                            Puerto Rican residents with income from                officials, the Department of State and other
                                                     agencies .                                                                                                                   U.S . agencies, as well as American commu-
 enue officers who take appropriate action . If                                                                           sources outside of Puerto Rico .
 further followup is necessary, taxpayers are        IRS collection may be used only for cases in                                                                                 nities abroad . They also serve as a liaison
                                                                                                                           010 maintains a network of 14 foreign posts
 monitored under the trust fund compliance           which a court-ordered child support obilga-                                                                                 with foreign Competent authorities, in tax
                                                     tion is delinquent and an assignment of sup-                         managed by revenue service representatives             treaty matters, for the U .S. Competent Au-
 program . Such taxpayers may be required to
                                                     port rights has been executed as a condition                         (RSRs) who provide the principal contact be-           thority .
 file monthly, rather than quarterly, returns .
 Some may also be required to deposit with-          of eligibility for Aid to Families with Depen-                       tween the IRS and Americans living abroad .
                                                                                                                          These offices have multi-country responsibili-         Examination, Collection and Criminal investi-
  held taxes into special bank accounts in trust     dent Children .                                                                                                             gation activites take place primarily in the
                                                                                                                          ty, except in Canada, and are located in
 for the United States. Violations can lead to       After state collection resources have been                                                                                  U .S ., even though 010 sends revenue
                                                                                                                          American Population centers to assure maxi-
 criminal prosecution .                              exhausted, applications are made through                                                                                    agents, tax auditors and criminal investiga-
                                                                                                                          mum impact on taxpayer compliance and
                                                     the HEW Office of Child Support Enforcement                          convenient access for American citizens to             tors abroad to conduct investigations. Collec-
Delinquent Returns                                   for IRS collection assistance. Once referred                         obtain tax assistance .                                ,ion cases that cannot be settled through cor-
                                                     to IRS, delinquent child support accounts are                                                                               respondence are sent to the foreign posts for
The IRS is developing a predictive model to          collected the same as delinquent taxes.                              DID'S posts in Bonn, London, Paris and                 personal contact by the RSRs or by the reve-
select cases for investigation from among                                                                                 Rome Cover Western Europe and North Afri-              nue officers assigned to the posts .
nonfiler leads . This will direct resources to
productive investigations and avoid needless         Offers in Compromise
contacts with persons not required to file .         Since 1831 the Treasury Department has                                                                                                      010        Foreign Posts
This effort is particularly significant in helping   been authorized 10 compromise liabilities
to close the estimated "compliance gap" re-          owed to the United States .
ferred to in the IRS' recent report, "Estimates
                                                     The offer in compromise procedure is used
of Income unreported on Individual Income
                                                     as a tool to effect maximum collection in situ-
 Tax Returns . "
                                                     ations where the liability is not collectible in
Special efforts will be made to identity and         full or there is doubt as to the correctness of
contact most delinquent taxpayers within six         the liability . In 1979 the Collection Division
                                                     processed 2,016 offers in compromise .




                                                                                                                                                                                           Tehrar-

                                                                                                                                                                                           Singapore

                                                                                                                                                                                                  Manil a

                                                                                                                                                                                                     Tokyo Sidne y
                                                                                                                                                                                   Tehran teIntonal in ., than n Iran. -ng ten,aa.dly
                                                                                                                                                                                  conducted tho, FlOrn' War haad-rent aince Jar.a, 1979.
M




                    Taxpayers have received tax assistance               The Employee Plans activity administers the          has been involved in issuing instructions for     The IRS is developing 8 TCMP survey for all
                                                                         Employee Retirement Income Security Act              adoption of SEP$ and developing a model
                    abroad for 26 years, and this year twenty-one                                                                                                               IRC 501 (c) subsections through (cX8) having
                    assisters were sent abroad to 150 cities in 92       (ERISA) of 1974 with emphasis on process-            agreement for use by the public .                 more than 5,000 filers. The survey, involving
                    foreign countries . More than 150,000 taxpay-        ing determination and notification letter re-        During the year, 5 regulations and 22 reve-       examinations of 20,000 returns filed in 1980
                    ers were assisted and several hundred mern-          quests timely and providing uniform interpre-                                                          through 1983 will begin in October 1980.
                                                                                                                              nue rulings and Procedures were issued, as
                    bars of the armed forces attended seven mili-        tation of the appropriate laws and proce-           well as 2,235 National Office opinion letters      Additional guidelines have been published
                    tary tax schools . The armed forces partici-         dures . IRS continues to coordinate the ad-         on master and prototype plans dealing with
                                                                          ministration of ERISA with the Department of                                                          providing instructions and procedures to ex-
                    pants then helped thousands of military per-                                                             Keogh plans, corporate plans and individual        aminers for the pre-examination of churches
                    sonnel prepare their own tax returns .                Labor and the Pension Benefit Guaranty Cor-        retirement accounts and annuities .                and related organizations . Guidelines were
                                                                          poration .
                                                                                                                             The IRS devoted an average of 751 field pro-       also issued providing uniform procedures for
                                                                        ,Since the ERISA requalification determination       fessional positions to carry out employee         the identification, investigation and examina-
                    Treaties
                                                                          letter inventory decreased, focus was direct-      plan responsibilities. Advance determination      tion of organizations employing questionable
                    Tax treaties with other countries eliminate           ed to a field compliance examination pro-                                                            claims of tax-exempt church status .
                                                                                                                             letters were issued on the qualification of
                    double taxation, remove tax barriers to trade         gram to ensure that employee plans are             pension, profit-sharing and other employee        In 1979, IRS concluded a nationwide review
                    and investment and help curb tax avoidance .          operating in accordance with the plan docu-        benefit plans . Examinations were conducted       of the exempt status under IRC 501 (c)(4) and
                    The U .S . now has income tax treaties with 38        ment and that the rights and benefits of all       to determine the qualification of plans in op .   501 (c)(7) of certain homeowners associa .
                    countries and estate tax treaties with 13             plan participants are protected . Followup        eration and to verity plan contribution deduc-     tions. The IRS advised the homeowners asso-
                    countries.                                            continues on those plans that received deter-     tions. During the year 141,263 determination       ciations revoked under the program of the
                                                                          mination letters before the enactment of ERISA
                     In 1979, meetings were held with tax officials                                                         letters were issued on corporate and self-err,     availability of exempt status under IRC 528 .
                    from several treaty countries to improve the          but failed to request a determination lette r     ployed plans for a decrease of 34 percent          The program resulted in 532 revocations un-
                     administration of the treaties involved . These      to conform to ERISA's requirements . Those        from 1978 .                                        der 501 (CX4) and 501 (c)(7) and 479 conver .
                                                                          plans that reported a minimum funding defi-
                     conferences improved working arrangements                                                              The Exempt Organizations activity determines       sions to IRC 528 status .
                     for more effective exchange of information,          ciency on Form 5500 series returns are being
                                                                          notified of the requirements for filing Form      the qualifications of organizations seeking
                     for resolution of recurring problems that arise
                                                                          5330, Return of Initial Excise Taxes Related      tax-exempt recognition, determines their pri-
                     from conflict of U .S . and foreign tax laws and
                                                                          to Pension and Profit-Sharing Plans .             vate foundation status and examines returns
                     for elimination of double taxation .                                                                   to ensure compliance with the law . The num-
                     This year the IRS and the Puerto Rican De-         Revenue Procedure 79-28, issued April 27,           ber of active entities on the exempt organiza .
                     partment of the Treasury established a mutu-        1979, gives simplified instructions to employ-    tions master file (EOMF) increased from
                     al agreement procedure to resolve double tax-      ers, law firms and sponsors of plans who           810,048 in 1978 to 824,536 in 1979 .
                                                                        submit requests for determination or notifica-
                     ation caseswith Puerto Rico . The IRS has
                                                                        tion letters designed to conform the plan to fi-     This year, 7 regulations, 25 revenue rulings
                     entered into a tax administration agreement
                     with Puerto Rico, American Samoa, Guam              nal regulations under ERISA . As a result,          and procedures, 340 technical advice memo-
                                                                        adopters of approved master and prototype            randa and 21 announcements were issued or
                     and the U.S . Virgin Islands that provides for                                                          revised . An average of 433 field professional
                     the exchange of taxpayer return information         plans, field prototype plans, pattern plans
                                                                         and basic plans need no longer submit for           Positions were used to examine 22,371 ex-
                     and the development of mutual assistance
                                                                         IRS approval amendments made only to con-           empt organizations returns . Also, 1 14 field
                     programs .
                                                                         form plans to final regulation &                    professional Positions and 117 National Of.
                     Some tax treaties provide for mutual collec-                                                           lice technical positions were used for 50,568
                                                                         An expanded revenue ruling program for Em-
                      tion assistance and 010 is playing an in-                                                             applications, reapplications and requests for
                                                                         ployee Plans was implemented during 1979
                      creasing role on a reciprocal basis in collect-                                                       rulings on proposed transactions from orga-
                                                                         to identity all pre-ERISA revenue rulings that
                      ing taxes of these treaty partners from aliens                                                        nizalions seeking a determination of tax-ex-
                      in the U .S .                                      were invalid or misleading under present law .     empt status or of the effect of organizational
                                                                         Revenue rulings are being prepared to re-
                                                                                                                            or operational changes on their status . The
                                                                         voke, obsolete, restate or modify those in         development of the new formulas to select
                    The office of Employee Plans and Exempt
       Employee                                                          need of updating .                                 certain exempt organization returns for ex-
                    Organizations (EP/EO) administers the re-
           Plans/   sponsibilities of the IRS for employee benefit       The Revenue Act of 1978 provided for Sim-          amination has been completed, using the tax-
         Exempt     plans and tax exempt organizations. In the           plified Employee Pensions (SEP) for calendar       Payer compliance measurement program
    Organizations                                                        years beginning after Dec . 31, 1978 . The IRS    CTCMP) file augmented by EOMF data. The
                    National Office these functions are handled
                    by the Employee Plans, Exempt Organiza-                                                                result was improved formulas for selection of
                    tions and Actuarial Divisions . EP/EO field                                                            Internal Revenue Code subsection 501 (c)(3)
                    staffs are located primarily in the seven re-                                                          public charities and IRC 501 (c)(4) organiza .
                    gional IRS offices and 19 key districts.                                                               tions for examination .
26
                Managing the                                                                                                                                                                                               27

                Tax System


 Planning and   During 1979 the IRS prepared a five-year           A study of compliance by workers cAaiming
                plan for resource needs as well as a plan for      independent contractor status was com-               in different tax areas are examined to develop    the 1976 returns provided the basis for a
     Research                                                                                                           data used to plan enforcement programs and        study for the Treasury's Office of Tax Analy-
                significant issues contronfing tax adminisira-     pleted, resulting in a legislative proposal to
                                                                   require tax withholding on nonemployee               to improve Computer selection of returns for      sis (OTA) to show the relationships of wealth
                tion . Major research was done on taxpayer
                opinions, ways to simplity, federal tax report-    compensation.                                       examination, to allocate IRS resources, to         and income of decedents and their heirs as
                ing, tax compliance and improvements to the                                                            formulate taxpayer information programs and        reported on income tax returns.
                                                                   Research was undertaken on the effective-           to develop and improve tax return forms and
                structure and operations of the IRS, Testimo-      ness of the information reporting system . The      instructions.                                      This year the IRS provided the first SO] sup.
                ny and other information was developed for         studies focus on how well payers comply                                                                Plemental report in several years giving infor-
                presentation to congressional committees,                                                              This year the IRS completed field examina-         mation by country on foreign income and
                                                                   with information reporting requirements and
                pending legislation was analyzed and statisti-                                                         tions of a sample survey of 1976 individual        taxes of U .S corporations claiming a foreign
                                                                   the use of information documents in enforce-
                cal and other analysis was carried out .           ment programs, as well as the feasibility of        returns and undertook a project to determine       tax credit ,
                                                                   requiring information reporting on bearer in-       how well TCMP examinations disclose in-
                                                                                                                       come covered by information return report-         Statistics of Income publications may be pur-
                Research Efforts                                   struments.                                          ing . Examinations continued on the third sur-     chased from the Superintendent of Docu-
                                                                   A major research report, "Estimates of In-         vey of corporations with assets up to $1 o mil .    ments, U .S . Government Printing Office,
                A nationwide survey of taxpayers was con-
                                                                   comes Unreported on Individual Income Tax                                                              Washington, D .C . 20402.
                ducted to determine satisfaction with IRS ser-                                                        lion and the process for selecting returns for
                                                                    Returns issued in 1979, presents estimates        the first TCMP Survey of employee benefit
                vices and to get public opinion on tax law en-
                                                                                "
                                                                   of total i 'hcome individuals should have re-      plans was started ,
                forcement, The results of the survey will be                                                                                                              Tax Models
                                                                   ported to the IRS but did not and the associ-
                available in early 1980.
                                                                   ated tax revenue loss . The estimates include                                                          Tax models are used primarily to respond to
                A study of the use of tax havens has been es-       underreporting on individual returns filed and    Productivity                                        requests for tabulations of tax return data .
                tablished to examine existing law, interagen-      on returns that should have been filed cover-      This year, IRS established a fund to sponsor        Five basic models cover individuals, corpora-
                cy coordination, domestic and foreign infor-       ing legal and selected types of illegal income.                                                        tions, sole proprielorships, partnerships and
                mation reporting requirements, regulations,        Copies of the report, Publication 11 04, are       studies and tests of ideas to increase produc-
                                                                                                                      tivity . The IRS also established a program to      estates and consist of computer programs
                enforcement resources and to try to deter-         for sale by the Superintendent of Documents,       encourage cost savings SO that managers             used with special SOI files of the most cur .
                mine the scope of the problem .                     U .S. Government Printing Office, Washing-                                                            rent data .
                                                                                                                      who institute them can put 50 percent of the
                In 1978 the IRS began a series of studies to       ton, D .C . 20402 .                                savings generated in their function's financial     Under the federal-state exchange program,
                determine compliance with some of the ap-           Recent legislation required the Secretary of      plan for a one-year period. The IRS identified     state governments can obtain copies of the
                proximately 90 provisions in the Internal Rev-     the Treasury to study existing highway excise      steps that should save about $21 million           individual income tax model file for tax ad-
                enue Code that allow taxpayers to deter cer-       tax structure and alternative tax funding          when fully operational . For example, filing re-   ministration purposes . The same file, with all
                tain tax consequences to subsequent years,          methods for the highway trust fund . As a part    quirements were modified for employers             taxpayer identifying information removed,
                Since the problems associated with tax defer-       of the study the IRS will examine the adminis-    maintaining corporate pension plans with           can also be purchased by the public from the
                rals involve all types of taxpayers, the studies    trative and compliance aspects. Treasury's fi-   fewer than 100 employees so that a full re-         National Archives . The public may also ob-
                deal with corporate, partnership, estate, trust     nal report to Congress is due in April 1982.     turn need only be filed once every three            tain a companion file resulting from a special
                and individual tax returns . Each study will de-                                                     years, with a short registration form other         study done for OTA on the sales of capital
                velop data concerning tax consequences and         This year the IRS completed a study of the        years,                                              assets by individuals.
                compliance with the various deferral provi-        civil penalties in the tax law after examining
                                                                   approximately 75 different penalties for not
                sions. Some studies involve partnership tax
                shelter losses in excess of at-risk basis, de-     filing tax returns and information documents,     Publishing Statistic s                              Projecting Returns Filed
                ferred gains on sales of personal residences,      not paying taxes timely and not reporting fed-
                                                                   eral tax liability properly . The report recom-    The annual Statistics of Income (SOI) publi-        For planning and budgeting purposes, na .
                stock basis reduced by nontaxable distribu-
                                                                   mends approximately 35 legislative changes        cations provide a variety of statistical data re-    tionwide projections are made of the number
                tions, special estate tax valuations and the re_                                                      ported on tax returns .
                capture of the new residence purchase credit       and several administrative changes to deter                                                            of returns to be filed . Annual updates incor-
                it the residence is sold within three years of     noncompliance and to improve the adminis-         SOI Publications issued in 1979 included pre.        porate economic and demographic changes
                purchase . IRS also plans to study deferred        Iration of penalty provisions.                    liminary reports for individual income tax re-       and the effects of tax law changes and filing
                gains on installment sales, changes in ac-                                                           turns for 1977 and corporation and uninco,           patterns .
                counting methods, recapture of accelerated                                                           porated business returns for 1976 ; complete        The number of primary returns is expected to
                                                                   Taxpayer Compliance                               reports for individuals for 1976, unincorporat-
                depreciation on certain housing projects and                                                                                                             grow from 130 million in 1978 to 164 million
                                                                   Measurement Progra m                              ed businesses for 1975 and corporations for         in 1990, This increase of 26 .3 percent re-
                at-risk limitations on losses from various busi-
                 ness activities.                                  The taxpayer compliance measurement pro-          1974 .                                              flects the expected growth in population and
                                                                   gram (TCMP) is the IRS' basic research effort     This year the IRS completed an SOI report on        economic activity .
                                                                   to estimate the nature and extent of tax law      estate tax returns filed in 1976. These data
                                                                   compliance . Random samples of returns filed      are compiled every four years . A sample of
28                                                                                                                                                                                                                      PE




                  Legislative Activitie s                          Centralized Services                                Awards for Incentive                              payer service representatives (TSRs) . Some
                                                                   This year a Centralized Services organization       Many employees received recognition for           blind TSRs have moved to the Taxpayer Ser.
                  The IRS analyzes legislative proposals affect-                                                                                                         vice Specialist (TSS) Position, which offers
                  ing the IRS and determines their administra-     was established to consolidate computer ter-       their outstanding contributions under the IRS
                  five implications. Once legislation is enacted   minals, microfilm, files and clerical functions     incentive awards program . They included          greater advancement opportunity, and others
                                                                                                                      one Meritorious Service Award, 11 Commis.          have been promoted from TSS to group man-
                  a plan for implementing each provision is        in the district offices servicing Examination,
                                                                   Collection, Taxpayer Service, Criminal Inves-      sioner's Awards, 29 Special Achievement            ager. The IRS nominee for the Outstanding
                  coordinated with appropriate IRS offices to                                                                                                            Federal Handicapped Employee of the Year
                  assure that all provisions are implemented .     tigation and Appeals offices.                      Awards of $1,000 or more and three special
                                                                                                                      recognition awards for exposing bribery           is Edwin Tylee of the Brookhaven Service
                                                                                                                      schemes. Also, William E . Mulroy, Director of    Center .
                                                                   Labor-Management Relations                         the Internal Security Division received the
                                                                   The National Treasury Employees Union and          1979 Association of Federal Investigators En-     Training
                                                                   IRS have agreed to negotiate one master la-        forcement Award .
                                                                   bor agreement to cover the approximately                                                               This year the IRS developed training pro-
                                                                                                                      Fifty employees received Presidential Letters       grams to implement provisions of the Civil
                                                                   70,000 IRS employees represented by the            of Recognition for employee contributions re-
                                                                   union. Final agreement has not yet been                                                                Service Reform Act, including a major review
                                                                                                                      sulting in benefits of $5,000 or more or for        of all levels of management training .
                                                                   reached.                                           exceptional achievement in specific pro-
                                                                                                                      grams.                                              A study under the guidance of a board of na-
                                                                   A labor relations course is being given in re-
                                                                   gional offices to provide technical skills to                                                         tional and field executives was initialed to
                                                                                                                      Under the incentive awards program, 7,727          assess the effect of changes in IRS duties
                                                                   field office personnel to carry out contract       people were recognized, and the IRS realized
                                                                   administration . The course emphasizes set-        about $1,869,000 in benefits during 1979.          and recruiting on the training program. Con-
                                                                   tlement of grievances and unfair labor prac-                                                          sideration will be given to future instructional
                                                                   tices.                                                                                                technology, the need and location of training
                                                                                                                      Jobs for the Handicapped                           centers, development of course materials and
                                                                   The IRS publishes The Labor Relations Re-                                                             necessary staff changes .
                                                                   port, a biweekly newsletter for executives and     The IRS hired 421 severely handicapped err'
                                                                    personnel staffs, highlighting those develop-     ployees this year increasing this part of the      During the past year 725 men and women at.
                                                                    ments likely to affect the overall management     workforce to 2,122 . There are now 490 legal.      tended three training schools at the Federal
                                                                   of the IRS . It also provides personnel staffs     ly blind IRS employees, 159 of whom are tax-       Law Enforcement Training Center in Glynco,
                                                                   with specialized information needed in day-                                                           Ga .
                                                                   to-day contract administration and in dealing                                                        A program has been developed to train se.
                                                                   with a union .                                                                                       nior examiners as petroleum industry special-
                                                                                                                                                                        ists. Training courses are also being devel-
                                                                   Paraprofessional Position s                                                                          oped for other industry specialist areas such
                                                                                                                                                                        as aerospace, air transportation, chemicals,
                                                                   Several paraprofessional occupations have                                                            construction, data Processing, insurance,
                  During the year, 17 implementation plans         been established in IRS to perform lower-                                                            Pharmaceuticals, railroads, tractors and other
                  were developed, including plans for major        graded, less complex work formerly done by                                                           heavy equipment, utilities and forest prod .
                  1978 legislation such as the Energy Tax Act,     higher-graded professional and technical em-                                                         ucts.
                  the Foreign Earned Income Act and the Rev-       ployees. This has provided new avenues of                                                            Special agents, revenue agents and taxpayer
                  enue Act. The Revenue Act alone required         employment for persons with less than the                                                           service employees received training about le.
                  more than 500 separate actions to implement      full range of professional or technical qualifi-                                                    gal requirements and prohibitions under the
                  the more than 250 changes in the tax law .       cations and established a bridge to lei cleri-                                                      laws governing disclosure of information . A
                                                                   cal and other lower-graded employees have                                                           disclosure orientation course has been devel-
                  Resources Management is responsible for fis-     the opportunity to advance to professional                                                          oped for use as part of all basic training and
      Resources                                                    and technical occupations.
     Management   cal and facilities management, personnel,                                                                                                            annual refresher training courses and disclo-
                  training, centralized services, employment       During 1979, IRS placed almost 3,000 em-                                                            sure officers were trained to improve the am .
                  policy, security standards and evaluation and    ployees in paraprofessional positions. This                                                         ployees' ability to deal effectively with the
                  management improvement .                         provided increased upward mobility opportu-                                                         public in Freedom of Information and Privacy
                                                                   nities and resulted in saving several million                                                       Act matters .
                                                                   dollars over the cost of a similar number of
                                                                   professional and technical positions .
9H                                                                                                                                                                                                                     31




     Collection Division and Chief Counsel per-        Memphis and Ogden Service Centers . Imple-                      Many IRS offices this year observed special
     sonnel were given training in the provisions      mentation plans are underway to help pro-                      events, such as Black History Week, Hispanic
     of the bankruptcy law, which was completely       duce a net reduction Servicewide of approxi-                   Heritage Week, Women in Government
     revised by Congress late in 1978 .                mately 30 percent in the consumption of en-                    Month, and Asian/Pacific American Week .
                                                       ergy during 1980 in comparison with the                        New program guidance was issued in an
     Audiotapes on the rules of conduct were de-
                                                       1975 base year .                                               EEO handbook for IRS managers and special
     veloped for visually handicapped employees
     and tapes of various taxpayer service             over two-thirds of the Internal Revenue Man-                   issuances were made on evaluation of EEO
     courses, were developed for use by blind am-      ual has been converted to a new electronic                     performance and collateral EEO duties. Affir-
     ptoyees . A videotape that shows data tran-       composing system . Under this system, up-                      mative action plans were prepared in each
     scription instructions in sign language was       dates to the Manual can be composed, print-                    office based on assessment of local needs
     developed to provide training for deaf data       ad and distributed in three to 10 workdays                     and problems.
     transcribers .                                    depending on the number of pages, less than                    From July 1978 through July 1979, total full-
                                                       a quarter of the time required previously ,                   time regular employment in the IRS showed a
                                                       The cost of express mail systems was re-                       1 .9 Percent decrease. However, during that
                                                                                                                                                                        The computer center operates 24 hours a
                                                       duced by approximately $300,000 through                       same time, the number of women decreased
                                                                                                                     only .5 percent and the number of minorities       day, seven days a week and maintains recip .
                                                       use of IRS courier service and better trans-                                                                     rocal accounting with each of the len IRS
                                                       portation methods. Records disposition re-                    increased 2.5 percent. Women in positions at      service centers. As of August 1979 the num-
                                                       leased space and equipment valued at                          GS -13 and above increased from 4 .5 per-
                                                                                                                     cent to 5 .3 percent and minorities from 5.8      ber of taxpayer accounts on the individual
                                                       $5,608,000 . Some 170,500 cubic feet of rec-                                                                     master file had grown to 11 4 .2 million, a 2.9
                                                       ords were destroyed and more than 371,500                     percent to 6.5 percent. There were gains in
                                                                                                                                                                       percent increase over the same period in
                                                       cubic feet were retired to federal record cen-                the employment of women and minoritiesin
                                                                                                                                                                        1978. The business master file had 21 .3 mil-
                                                       ters.                                                         almost all IRS major occupations, including
                                                                                                                                                                       lion accounts - 24 .1 percent above 1978.
                                                                                                                     attorney, criminal investigator, revenue agent
                                                       Savings of over $800,000 were realized                                                                          There were also 1 .1 million for the exempt or-
                                                                                                                     and appeals officer.
                                                       through the release of space and a reduction                                                                    ganization master file, 1 .3 million for the am-
                                                       of utilities, guard services and space rental                 This year the IRS awarded contracts of            Ployee Plans master file and 227,000 on the
                                                       rates for released space . More economical                    $1,521,000 to minority or disadvantaged           individual retirement account master file .
                                                       use of the long distance federal telecommu-                   owned businesses exceeding its $1 million
                                                       nications system resulted in savings of $1 .3                 gbal by 52 percent.
     Training assistance also was provided state                                                                                                                       Data Cente r
                                                       million .
     and local revenue agencies . Almost 2,000
     employees from various state and local gov-       An IRS household goods relocation system                                                                        The IRS Data Center performs the IRS' non-
     ernments have received training assistance in     was introduced that increases efficiency and           Data    The Office of the Assistant Commissioner for     master file data processing operations . Instal .
     financial investigative techniques, and proce-    has saved approximately $100,000 since im-         Services    Data Services develops, implements and           lation of a new computer system is scheduled
     dures used in investigation of white collar       plemented.                                                     evaluates computer systems, programs and         for completion the last quarter of calendar
     crime .                                           The IRS experienced a rate of 3 .2 disabling                   hardware requirements of the IRS and is re-      year 1979. The increased capacity and so .
                                                                                                                      sponsible for the operations of the National     phistication of this new system will enable the
     More than 600 IRS employees attended wril-        injuries per million staff hours worked in cal-
     Ing workshops to improve the quality of publ-     endar year 1978 . IRS employees drove 121                      Computer Center in Martinsburg, W . Va ., and    Data Center to replace the two existing sys .
                                                                                                                     the Data Center in Detroit, Mich .                tems, and to serve as a teleprocessing center
      ic correspondence .                              million miles with an accident frequency rate                                                                   for the IRS .
                                                       of 5 .5 accidents per million miles driven. Both               During the past year, Data Services has been
                                                       the disabling injury and motor vehicle acci-                   involved in major changes to the Form 1040      A new filming system has been installed at
     Logistics Support                                 dent rate reflect slight reductions from 1977                  processing system brought about by the Rev-     the Data Center to Produce microfiche of
      In order to comply with an Executive Order       and continue to be among the lowest of all                     enue Act of 1978 .                              700,000 employee benefit plan returns each
      requiring a 20 percent reduction in energy       federal agencies .                                                                                             year. This filming system is designed to pro-
      use by 1985, a joint IRS/GSA task force has                                                                                                                     vide immediate access to copies of these re-
                                                                                                                     National Computer Cente r                        turns at IRS service centers and the Depart .
      been formed to investigate energy conserva-      Equal Employment Opportunity
     tion in the IRS service centers.                                                                                The National Computer Center uses eight          ment of Labor as mandated by law. This sys.
                                                       The IRS established the position of Assistant                 computer systems and three computerized          tem includes one of the largest applications
     The task force identified potential annual sav-                                                                                                                  of full reversal processing of film from quality
      ings of up to $708 000 in utility costs after    to the Commissioner (Equal Opportunity) to                    microfilm systems to process the individual
                                                       give emphasis to equal opportunity and affir-                 business, exempt organization, employee          source documents . Full implementation early
     surveying the And~ver, Atlanta, Fresno,                                                                                                                          next year will result in the production of ap-
                                                       mative action efforts .                                       plans and individual retirement account mas-
                                                                                                                     ter files for the nation .                       proximately 100,000 microfiche per month .
32                                                                                                                                                                                                                                    33




                  The IRS tax ruling program consists of letter      Revenue Rulings and Revenue                                   Requests for Tax Rulings and Technical Advice (Closings)
     Technical
                  rulings, technical advice and published reve-      Procedures Publishe d
     Activities                                                                                                                                                                                   Taxpayers'   Field
                  nue rulings . During the year IRS acted on                                                                         Subject
                                                                      Type Number                                                                                                          Total Requieft Request s
                  18,770 requests for changes in accounting
                  methods and periods, responded to 8,719 re-           Administrative                          18                  Total                                                27,489             26,156S               924
                  quests for technical advice, and issued 450
                  revenue rulings and revenue procedures ,                                                                           Administrative Provisions                               60               35              25
                                                                        Employment taxes 1 4
                  A letter ruling is a written statement issued to                                                                    Changes in Accounting Method s                      6,842 6,842
                                                                        Estate and Gift Taxes 4 8
                  a taxpayer interpreting and applying tax law                                                                        Changes in Accounting Period s                     11,928 11 .928
                  to a specific set of facts . Such a ruling pro-       Excise Taxes 4 0
                  vides guidance concerning the tax effects of                                                                        Earnings and Profits Determination s                1,268               1,268
                                                                        Exempt Organizations                   25
                  a proposed transaction . Letter rulings are not
                  precedents and may not be relied upon by              income Taxes                                                 Employment and Self-Employment Taxes                   643                 389               254
                                                                                                              28 0
                  taxpayers other than the recipient .                                                                               Engineering Questions                                  148                  89                 59
                                                                        Employee Plans 2 2
                  Technical advice is issued by the National Of-
                  fice at the request of a district office to pro-                                                                   Estate and Gift Taxes                                  439                 309           130
                                                                        Tax Conventions                          3
                  vide guidance on the proper application of                                                                         Excise Taxes
                                                                      Total                        450                                                                                      196                 121                75
                  the tax laws to specific facts in connection
                  with the audit of a taxpayer's return or claim                                                                     Individual Income Tax Matter s                       1,864               1,737 127
                  for refund or credit .                             mutative Bulletins . Weekly and semiannual is-                  Corporation Tax Matter s                             4,101 3,847 254
                  A revenue ruling is an interpretation of the       sues are available to the public through the
                  tax laws published in the weekly Internal Rev-     Superintendent of Documents, U .S . Govern-
                  enue Bulletin to inform and guide taxpayers,       ment Printing Office, Washington, *D .C .                     the public in 1978 . During 1979, the remain-       Coordinated audits provide uniform coverage
                  practitioners and IRS personnel .                  20402 .                                                       ing 58,000 determinations written in the past       in a representative number of offices to eval-
                                                                                                                                   were made available to the public, marking          uale a program on a national or regional ba-
                                                                      During 1979 the Bulletin included 388 reve-                  the end of the past rulings release program .
                                                                      nue rulings, 62 revenue procedures, 26 Publ-                                                                     sis, These audits give managers a better per-
                  Updated Procedure                                                                                                                                                    spective on how their functions are operat-
                                                                      ic Laws relating to Internal Revenue matters
                  During 1979 the IRS published Revenue Pro-                                                          Inspection   The Inspection Service's internal audit and         ing, permit nationwide corrective action, it
                                                                     and 17 committee reports, 76 Treasury Deck
                  cedure 79 - 45, which revised the proce-                                                                         internal security programs aid IRS managers         necessary, and result in more effective use of
                                                                      sions containing new or amended regula-
                  dures the IRS will follow in issuing rulings and                                                                 in maintaining the highest levels of efficiency     audit resources.
                                                                     tions, 36 delegation orders, 2 Treasury De-
                  determination letters and in entering into          partment Orders, 19 notices of suspension                    and integrity .                                      Management actions on Internal Audit re-
                  closing agreements . This revenue procedure        and disbarment from practice before the IRS,                                                                       ports resulted in better service to taxpayers,
                  also contained instructions for taxpayers to       270 announcements of general interest and 4                                                                       strengthened controls and improved opera-
                  follow when requesting such rulings and de-                                                                      Internal Audit
                                                                     court decisions .                                                                                                 tions resulting in measurable savings and ad-
                  terminations . Revenue Procedure 79 - 46                                                                          The Internal Audit Division appraises IRS op-      ditional revenue estimated at $302 n-tillion .
                  revised the procedures for furnishing techni-                                                                     erations to measure compliance with man-
                  cal advice to district directors and Appeals       Making Rulings Publi c                                                                                            Abstracts of Internal Audit findings are dis-
                                                                                                                                    agement policies, to determine whether pro-        tributed monthly to IRS officials to identity op-
                  offices and informed taxpayers of their rights     The Tax Reform Act of 1976 provided that                       cedures are in accordance with law and reg-
                  when such advice is requested .                                                                                                                                      erational areas that may need increased at.
                                                                      IRS rulings and technical advice memoranda                    ulalions and to ascertain whether programs         tention . Periodic reports are made to top
                                                                     generally be opened to public inspection at-                  are carried out effectively, efficiently and with   management on the implementation and ef-
                  Internal Revenue Bulleti n                         far the deletion of the taxpayer's identity,                   integrity.                                         fectiveness of actions taken on GAO reviews
                                                                     trade secrets and confidential commercial                     Audit emphasis is placed on IRS activities          of IRS activities.
                  The weekly Internal Revenue Bulletin an-           and financial information .                                   considered to be high-risk or having signifi-
                  nounces official rulings and procedures of                                                                       cant impact on taxpayer service and revenue
                  the IRS and published Treasury Decisions'          Rulings and technical advice requested after
                                                                     Oct. 31, 1976, are usually made available                     collection . High priority is given to reviewing
                  Executive orders, tax conventions, legislation,                                                                  controls for safeguarding of tax information
                  court decisions and other items of general in-     within 90 days after they are issued to tax-
                                                                     payers . Some 25,000 of the approximately                     and assuring fair and equitable treatment of
                  teresi . Bulletin contents of a permanent na-                                                                    taxpayers .
                  ture are consolidated semiannually into Cu-        83,000 issued in answer to requests made
                                                                     before Nov, 1, 1976, were made available to
34




     Internal Security                                   Assaults and Threats                                 Chief   The Chief Counsel, an Assistant General            and favorably received by the IRS' ADP poll-
                                                                                                            Counsel   Counsel of the Treasury Department, is the         cy/resource board and departmental and
      The Internal Security Division protects the in-    Assaults and threats against IRS employees                   chief legal officer for the IRS and is a member    GSA approval is being sought . This system
     tegrity of the IRS by investigating high-risk ar-   declined by 2.2 percent from 465 in 1978 to                  of the Commissioner's executive staff . As    '    will be phased-in between 1981 and 1983 .
      eas and alerting managers and employees to         455 in 1979 .                                                such, the Chief Counsel advises the Commis-        Planning is also underway for an interim au-
      integrity hazards .                                                                                             sioner on matters pertaining to the adminis-
                                                         Internal Security protects IRS employees                                                                        tomated system to monitor the effectiveness
      The Division investigates complaints of crimi-     threatened or assaulted while performing                     tration and enforcement of the internal reve-      of Revenue Procedure 78-9 . The interim sys-
      nal misconduct affecting IRS employees or          their duties and seeks vigorous prosecution                  nue laws and related statutes, as well as on       tem will fill the gap between the current man-
      operations and persons who attempt to bribe,       of these cases by U .S . Attorneys . In in-                  nontax legal questions .                           ual monitoring procedures and the case
      threaten or assault IRS personnel . It also in-    stances where prosecution is declined-                       The Chief Counsel is assisted by a Deputy          tracking and management information Sys-
      veitigates the unauthorized disclosure of tax      usually in verbal threat cases without physi-                Chief Counsel (General), a Deputy Chief            tem. Decentralization of the Reports and In-
      information by employees or practitioners          cal assault-an inspector, with the approval                  Counsel (Litigation), a Deputy Chief Counsel       formation Retrieval System (RIRA) for refund
      and other charges against tax practitioners .      of the U .S. Attorney, contacts the alleged as-              (Technical) and seven Regional Counsels .          suits should be completed during 1980.
      The Division also investigates IRS job appli-      sailant to inform him or her of applicable fed-
                                                                                                                      The Office of Chief Counsel employs over
      cants and conducts special investigations          eral statutes concerning assaults or threats                 900 attorneys making it, next to the Depart-       Criminal Tax
      and inquiries for the Commissioner and the         on government employees . The person also                    ment of Justice, the largest law firm in the
      Secretary of the Treasury .                        is advised that repetitive acts could result in              country. These attorneys are located in the        Attorneys in the Criminal Tax area handle all
                                                         prosecution .                                                                                                    criminal tax legal matters for the IRS, furnish
      Indications of fraud, embezzlement, or other                                                                    National Office, the seven Regional Counsel
                                                                                                                      offices and 45 District Counsel offices .           legal advice to the Criminal Investigation Divi-
      wrongdoing by IRS employees are investi-
                                                         Checking the Workforc e                                                                                          sion, review criminal tax cases to determine if
      gated thoroughly. During the year possible                                                                       Approximately 40 percent of attorney time is      cases warrant prosecution, and coordinate
      breaches of integrity by 134 employees and                                                                       spent handling litigation in the Uniied States
                                                         The Division completed 12,696 conduct in-                                                                       criminal tax prosecutions with the Depart-
       110 other individuals were investigated . Of                                                                   Tax Court. The attorneys also advise the IRS       ment of Justice . Assistance is provided to
                                                         vestigations of employees during the year
      the investigations begun into these possible                                                                     and assist the Department of .Justice on re-       United States Attorneys in criminal tax trials
                                                         and police record checks were conducted on
      breaches, 28 investigations were completed                                                                      fund suits, criminal tax cases, suits seeking       upon request, and to the Tax Litigation Divi-
                                                         all persons considered for temporary ap-
      in 1979. As a result 23 employees and 11                                                                         the disclosure of files and documents of the      sion in coordinating the application of the civ-
      others were cleared of allegations of impro-       pointments.
                                                                                                                       IRS, collection suits and nontax litigation in-   il fraud penalties. Criminal Tax personnel also
      priefies, while actions were taken or are          These investigations and record searches re-                  volving the IRS in federal and state courts .
      pending against 5 employees.                       sulted in the rejection of 98 job applicants                                                                    Receipt and Disposal of
                                                         and disciplinary actions, including dismissals,
     During 1979 Internal Security inspectors ar-        suspensions, reprimands, warning or demo-                    Administrative Services                            Criminal Tax Matters
     tested or were responsible for the indictment       tions against 632 employees. Also, at the re-                                                                    Prosecution Cases Received
     of 61 taxpayers and tax practitioners and 29                                                                     The Administrative Services Division super-
                                                         quest of the Inspector General and of the Of-                                                                    From Criminal Investigation
     employees or former employees . During the          fice of the Secretary of the Treasury, the Divi-             vises matters relating to budget, administra-
     year, 97 persons were convicted or pleaded          sion conducted special investigations involv-                tion and management in the Office of Chief          Total Opened                            3,33 8
     guilty . Of these, 38 convictions were for brib-                                                                 Counsel . The Division coordinates the re-
                                                         ing employees of other Treasury bureaus.
     ery, 16 were for assault and the remainder in-                                                                   cruitment program for the Chief Counsel's of-       Total Closed                            3,061
     volved such criminal charges as conspiracy          While some investigations of IRS employees                   fice, operates the summer employment pro-
     to defraud the government, obstruction of           resulted in criminal prosecution or disciplin-               gram for legal interns and provides opportu-         Counsel Declined                         37 6
     justice, subscribing to false returns, disclo-      ary action, in many cases employees were                     nities for Counsel attorneys to participate in       Department of Justice Declined 42 4
     sure of confidential tax information and ern-       exonerated of accusations of misconduct .                    law school, bar association and in-house
     bezzlement ,                                                                                                     training c6urses.                                    U .S . Attorney Declined 42 5
                                                                                                                      Under the aegis of the Division, an equal ern-       Prosecutions Completed                 1,83 6
     Bribery Awareness                                                                                                 ployment opportunity advisory comrrdftee
                                                                                                                      and a federal women's program advisory              Opinions
     The Division increased the number of bribery                                                                     committee, composed of representatives
     awareness presentations to IRS employees                                                                                                                             Pending Beginning
                                                                                                                      from each division in the National Office, as-
     expanding them to include videotapes that                                                                        sisl in the administration of the Chief Coun-       Total Requested
     realistically portray bribery situations IRS em-                                                                 sel's equal opportunity program ,
     ployees may encounter .                                                                                                                                              Total Rendered 11 2
                                                                                                                      The Division completed a feasibility Study on
     Employees reported 246 possible bribery at-                                                                       implementation of a computerized case              Pending End                                35
     tempts resulting in 53 arrests or indictments .                                                                  tracking and management information sys-
                                                                                                                      tem . The results of the study were presented
                                                                                                                                                                                      37




 coordinate disclosure matters, as well as        dorn of Information and Privacy Acts rather            During 1979, the EP/EO Division developed
 Freedom of Information Act and Privacy Act       than using established discovery procedures .          regulations implementing the Employee Re-                              Elm
matters, in cases where criminal action is an-    Also, employees and their union representa-           tirement Income Security Act of 1974
ticipated or has been undertaken . For 1979       tives frequently have litigated under these            (ERISA) and the Tax Reform Act of 1976 .
there were 2,883 referrals by Counsel for         acts in attempting to obtain access to per-            Regulations were published in proposed,
 prosecution and 20,715 staff hours were          sonnel records of other employees and man-            temporary or final form on such matters as
spent on legal assistance to the Criminal In-     agement documents for use in grievance and            the requirements for establishing employee
vestigation Division .                            other personnel proceedings .                         stock ownership plans (ESOPs) and making
                                                                                                        of loans, ESOP requirements for taxpayers                         km
This year the Supreme Court decided in Unit-
                                                                                                        electing 11 percent investment credit, fund-
ed States v. Caceres 99 S. Cf . 1465 (1979)       EP/EO                                                 ing rules and coverage and eligibility rules for
that it was not a denial of due process to fail
                                                  The Employee Plans and Exempt Organiza-               minimum participation standards for employ-
to follow administrative regulations governing
                                                                                                        ee plans and definition of and minimum distri-
the IRS' conduct in consensual monitoring si-     tions Division provides legal assistance to the
                                                  Office of the Assistant Commissioner                  bution rules for private foundations .
tuations . Caceres sought to exclude evi-
dence of his conversations with a revenue         (EP/EO) in the issuance of letter rulings and
                                                  determinations to taxpayers, technical advice     I
agent whom he attempted to bribe . The reve-                                                            General Legal Services
nue agent was carrying a concealed record-        to IRS personnel and revenue rulings and
ing device the use of which had not been giv-     revenue procedures . The Division also pro-            The General Legal Services Division repre-
en the leyel of approval required by the regu-    vides legal assistance to other divisions in           sents the IRS in labor cases, such as impasse
lations for nonernergency situations . The        Chief Counsel in determining litigating posi-          proceedings, unfair labor practices, arbitra-
Court found the regulations in question to be     tions and in coordinating these positions with         lion hearings and serves as a member of and
 "housekeeping" regulations upon which Ca-        the ruling positions of the IRS on employee            counsel to management teams negotiating
ceres was not entitled to rely in his dealings    plans and exempt organizations matters . In            individual and multi-unit labor agreements .
with the IRS ,                                    EP/EO matters, the Division represents the             The Division also provides, where appropri-            EM
                                                  Commissioner and IRS in tax legislative mat-           ate, assistance to IRS employees and officials
                                                  ters; provides the Treasury Department with            who are sued for damages in actions taken in
Disclosure Litigation                             technical assistance and expertise in the de-          the due performance of official duties. These
Attorneys in the Disclosure Litigation Division   velopment of internal revenue legislation; fur-        attorneys also represent the IRS in adverse
                                                  nishes assistance to congressional staffs in           action and discrimination proceedings, and
handle all Freedom of Information Act ap-
                                                  the drafting of committee reports; conducts            the Director of Practice in the Office of the
peals to the IRS . The Division provides legal
advice to the IRS on issues arising under the     hearings on proposed regulations, and as-              Secretary of the Treasury concerning disci-
Freedom of Information Act, the Privacy Act       sists in the preparation and review of certain         plinary actions brought against tax practition-
                                                  tax forms, instructions and publications.              ers. Advice is provided to the IRS concerning
  1 1974, and the confidentiality provisions of
the Internal Revenue Code . Additionally, the                                                            government contracts, tort claims, forfeitures,
Division handles any requests or demands for      Employee Plans and                                     Inspection Service actions and other matters
testimony or production of IRS records made       Exempt Organizations                                   not directly involving federal taxes . The direc-
to National Office employees in connection        Division Cases Receive d                               tor acts on behalf of the Chief Counsel as the
                                                                                                         Deputy Counselor for rendering advice and
with any proceeding before any court, ad-          Type Of can                                           guidance to the IRS and Chief Counsel's of-
ministrative agency or other authority.                                                                 fice on conflict of interest and issuing au-
Attorneys work closely with the Disclosure          Revenue             Rulings             41          thoritative interpretations of the employee
Operations Division of the IRS, and coordi-                                                              rules of conduct. The director is the designat-
                                                    Letter Rulings 24                                                                                         1975 1976 1977 1978 1979
nale with the Department of Justice all litiga-                                                         ed agency official for the IRS and Chief
tion arising under the Freedom of Information       Technical Advice 42                                  Counsel's office under the Ethics in Govern-                                      I
and Privacy Acts, including recommenda-                                                                  ment Act of 1978 .
tions about defense or settlement of suits and      Other Advice                             14
                                                                                                         The attorneys tried 11 4 cases with 862 hours                                     i
appeals of adverse decisions.                       Legislation                                3         of trial time for 1979. Ail litigation in the per-
Much of the 1979 litigation concerned tax-                                                              sonnel and labor areas increased substantial-
                                                    Regulations 34
payer attempts to gain access to civil and                                                               ly this year and questions involving matters of
criminal investigatory files through the Free-      Miscellaneous                              5        ethics rose sharply due to the enactment o f
                                                                                                          he Ethics in Government Act of 1978 . There-
                                                   Total                                    163         fore, the Division took on the responsibility of
                                                                                                        I
                                                                                                        reviewing the financial disclosure statements
                                                                                                        of IRS and Counsel officials required to file
                                                                                                        under that Act .
                                                                                                                                                                                                                                RE




                                                                                                                Receipt and Disposal of General Litigation Cases
General Litigation Cases Received General Litigation
                                                                                                                National and Regional
 Types of Cases-                                            The General Litigation Division furnishes le-
                                                             gal advice to the IRS in connection with the        Statu s                                                                   Court Non-Court Tota l
 Regions :                              1978 1979
                                                             collection and internal assessment proce-           Pending October 1, 1978                                                  -10,115 P1,736 11,85 1
  Bankruptcy Act                                            dures relating to federal taxes and assists th e
     Proceedings 2,194 2,104 Department of Justice in the prosecution an d                                       Received during yea r                                                    12,317 5,667 17,984
                                                            defense of suits to collect taxes, suits to re-
  Miscellaneous                                             cover erroneous refunds, proceedings under           Disposed o f                                                             11 .991 5,731 17,722
     Insolvencies,                         70           70  the Bankruptcy Act and other insolvencies,           Pending September 30, 1979                                               10,441            1,672 12,11 3
                                                            civil enforcement of summonses and injunc-
  Decedents' Estates                      424         386
                                                            tions and declaratory judgment actions . It iur-    P Revised, 18 cases transferred from Non-Court status to court status .
  Suits to Collect Taxes                  750 633            nishes legal services and informal advice t o
                                                             IRS district offices, and to the Assistant Com-    Department's Assistant Secretary for Tax Pol-                     these and other projects were published ei-
  Section 2410 (28 U.S .C 241 0) :                          missioners for Compliance and for Taxpayer          icy with technical assistance in developing                       ther as proposed, temporary or final regula-
     Interpleaders 274                                302    Service and Returns Processing .                   and drafting internal revenue legislation and                     tions, These projects included regulations re-
     Others                               23 7        243                                                       furnish assistance to congressional staffs in                     lating to the targeted jobs lax credit, residen-
                                                             On Nov . 6, 1978, the Bankruptcy Reform Act        drafting committee reports on tax legislation .                   tial energy credit, investment credits for regu-
  Injunctions                             163         146   of 1978 was signed into law, effective Oct . 1,
                                                             1979. The Act is a comprehensive revision of                                                                         lated public utilities and movries, group term
                                                                                                                Legislation and Regulations Division attor-
  Disclosure and Testimony                609         46 1   bankruptcy law. Over the past four years per-                                                                        life insurance with permanent benefits, arbi-
                                                                                                                neys draft proposed regulations, other the n                      trage bonds, definition of 'airport' in the mu.
                                                             sonnel of the Division assisted in the develop-    regulations that involve employee plans and
  Summons Cases                        6,506 6,799                                                                                                                                nicipal bond context and LIFO inventory con-
                                                             merit of this important legislation .              exempt organizations and represent the IR s
                                                                                                                                                                                  formity requirements . Other regulation
   Erroneous Refund Suits                  34           31   The Bankruptcy Act will have a profound im-        in negotiating and drafting tax treaties wit h
                                                                                                                                                                                  projects concerned limitation of losses to
                                                             pact upon the United States' priorities and        foreign governments. Working closely with
   Miscellaneous                                                                                                                                                                  amounts at risk, real estate investment trusts,
                                                             right of collection of tax debts from the bank-    IRS officials, attorneys participate in pre-
     Court Cases                        1,025 1,357                                                                                                                               foreign tax credit, exclusion and deduction
                                                             rupt taxpayer both in and outside bankrupt-        paring and reviewing tax forms and instruc-
                                                                                                                                                                                  for taxpayers living and working abroad, in-
  Advisory Opinions 4,774                           4,870 cy . It will also cause substantial changes i n       tions, hold hearings on proposed regulations,
                                                                                                                evaluate suggestions by IRS personnel and                         vestments in U.S . property by controlled for-
                                                             the present collection procedures in bank-                                                                           eign corporations, original issue discount on
  Tax Return Preparers:                                      ruptcy proceedings.                                others for regulatory changes, and review
                                                                                                                                                                                  short-term obligations and bad debts re-
     Advisory Opinions                       8          12                                                      publications issued for the guidance of tax-
                                                                                                                payers and IRS officials .                                        serves for savings and loan associations filing
     Court Cases                              1           7                                                                                                                       consolidated returns . AJso included are farm
                                                             Interpretative
  Total All Regions                   17,069 17,421                                                             During 1979 the Division developed regula-                        and real property valuation rules for estate
                                                             The Interpretative Division provides legal as-     tions to implement the Tax Reform Act of                          tax, generation-skipping transfers, advance
  National Office :                     1978 1979            sistance to the Assistant Commissioner fo r        1976 and began to develop regulations to irn-                     payments of earned income credit, exemp-
                                                             Technical in the issuance of letter rulings to     plement the Revenue Act of 1978, the Ener-                        tion from excise tax for certain alcohol fuels,
  Appeals                                 168 226            taxpayers, technical advice to IRS personnel       gy Tax Act of 1978 and the Foreign Earned                         reporting on bearer certificates and com-
                                                             and revenue rulings and revenue procedures         Income Act of 1978 . A substantial number of                      bined annual wage withholding .
  Advisory                                392         324
                                                             to guide the general public . Interpretative
  Other Centralized Cases'                 11 13             also provides legal assistance to other divi-      Receipt and Disposal of Legislation and Regulations Division Case s
                                                             sions in the Chief Counsel's office in estab-
  Total National Office                 -S71 663                                                                                                          Pending
                                                             lishing litigating positions and in coordinating                                                                                                          Pending
  Total All Regions &                                       these positions with the ruling positions of        Type of Case                              10/11/78              Received Disposed                      9/30/79
                                                             the IRS except in cases involving ernployee
     National Office "17,640 17,994                                                                               Legislation 94                                                          73              112                 55
                                                             plans, exempt organizations and certain gen-
   Inciuctes Railroad Reorganizations and Actions for In-    eral litigation matters .                            Regulations                                   303                       139 123 31 9
junctions ai or Dedaratory Relief .
A Revised, international operations no longer handled i n                                                         Miscellaneous                                   66
the National office .                                                                                                                                                                     80         68                       78
                                                             Legislation and Regulation s
                                                                                                                Total                           463                                       292 303                           452
                                                          The Legislation and Regulations Division rep-
                                                           resents the Commissioner and the IRS in tax
                                                           legislative matters, other than those relating
                                                          to employee plans and exempt organizations .
                                                           Division attorneys also provide the Treasury
M                                                                                                                                                                                                                                      41




    Tax Litigatio n                                    sition of the IRS to assure uniformity and           Tax In Litigation-Tax Court Cases
                                                       consistency in all such cases in litigation . It     (in thousands of dollars)
    The Tax Litigation function provides legal ser-    also serves as legal advisor to the directors of
    vices in connection with all actions brought in                                                                                                  All Tax Court Cv.W                           8"1 Ta C~
                                                       the Appeals and Examination Divisions . The
    the United States Tax Court . Trial of Tax         attorneys in the field offices serve as legal ad-     St.to kumbw Tan land Penalitim                                      NuMbW Taxle, WW Ps"smj u
    Court cases is generally the responsibility of                                                                      Of      In    D.W- CIM. ." Det-                              Of       in   Dow.
                                                       visers to the Appeals offices, district direc-                 Caft- Oft" lained            loaned                         COM    Dhqxft ndnod              od"'
                                                                                                                                                                                                          Clilined Inhod
    attorneys in the field offices. Attorneys in the   tors, service center directors, and the Direc-        Pending
    Tax Litigation function perform all legal ser-     tor of the Office of International Operations,         10/1/78 23.167 S3,262 .216 $278,537 3= $2 .551 $23
    vices for the IRS in connect*n with suits          and review certain categories of Statutory no-        Raca-d          16,995 1,037,187            11 .357       5,195  4 .969        52
    brought by taxpayers in the United States          tices, of refund claim disallowances, notices         Deap,sed'       12,844    591,920 S207,678 16.674 $7,976 4,248   2,970  $1,624 53 $26
    District Courts and the Court of Claims for re-    of deficiency and determination letters in             Recovery Rate,                     35.1% 47.8%                         54.7% 49 .1 %
    fund of taxes and for certain declaratory          nondocketed cases .                                   Pending
    judgments . They determine the legal position                                                             9/30/79 27,318 3 .707,483 273,220                       4 .450 4 .550         22
    of the IRS in such suits and make recommen-        Tax Court Cases Received            16,995           6 Does not include an inventory of non-deficiency cases
    dations to the Department of Justice, which                                                            consisting of 46 cases pending 10/ 1 /76, 65 receipts, 41
                                                                                                                                                                           4Amount determined expressed as Percentage at Amount
                                                                                                                                                                           Asserted or Claimed . These amounts do not include pro-
     handles the trial of cases .                                                                          disposals, and 70 cases pending 09/30/79 .                      posed assessments which are agreed to py the taxpayer
                                                                                                           2 Includes both small tax cases and other.
    The Tax Litigation Division in the National Of-                                                        3 Disposal$ include casa~ tried, settled, and dismissed .
                                                                                                                                                                           at District or Appellate corderances . In the case of a
                                                                                                                                                                           claimed ~rpaymenl the Reca~ery Rates shown b-
    fice determines and coordinates the legal po-                                                          Some of the determined amounts .1. to, cases, which             represent the portion of the amount in dispute which was
                                                                                                           were subsequently appealed .                                    refunded to the taxpayer .
    Refund Litigation Cases Received

                                                                                                           Appellate Court Case Record
                                                                                                           (Decisions-Refund Litigation and Tax Court Cases)

     M1=                                                                                                                                                                                                                     Plotly tor
                                                                                                                                                                                                                            ow Plenty
                                                                                                                                                                                Far the           AWnst th. Q. the
                                                                                                            court                                                                 reent           00-MeMed Wd
                                                        UM                                                                                                      TOW       No, % ".. % 1406      %
                                                                                                            Courts of Appeals                                    189      144 76 .2 34 18.0 11 5.8
                                                                                                            Onginally hied in Tfur Court                        -113      94       83 .2 10 8.8                                    8.0
                                                                                                            District Courts                                      176 so 65 .8               31 .624                       2 21
                                                                                                            Supreme Court                                           3      2       66 .7 1 33.3
                                                                                                           I Of the cases originally tried in Tax, CoUrl, the Courts of    20f the cases originally tried in DtStrict Courts, the Courts
                                                                                                           Appeals rendered 113 opinions in 158 dockets, including         of Appeals rendered 76 opinions in 91 cases, including 59
                                                                                                           120 dockets for the government, 15 dockets against the          cases for the government, 27 against the governmont,
                                                                                                           g0whirlment, and 23 doc,kels, partially for the government,     and 5 partially for the goverrunent.




           1975 1976 1977 1978 1979




                                                             1975 1976         1977     1978     1979
42
                                                                                                                                 1
                                                                                                                                                Appendix                                                                                     43




     Tr at Court Case Record                                                                                                         Contents    Statistical Table s                               Table 16 . - Appeals Division receipt and
     (Opinions Rendered-Refund Litigation and Tax Court Cases)'                                                                                  Table 1 . - Internal revenue collections by       disposition of income, estate, and gift tax
       11                                                                                                                                                                                          cases petitioned to the Tax Court / 6 8
                                                                                                                                                 sources and by internal revenue regions,
                                                                                                TM Cour"
                                                                                                                                                 districts, states and other areas / 45            Table 17 . - EP/EO tax rulings and technical
                                               Court of DItrict     Strait Tso,
                                               claims;    couft C-es             other Tout                                                      Table 2 .- Internal revenue collections by        advise issued /69
       Action
                                              1976 1979- 1978 19791 1978 1979- 1978 19791 1079 1979                                              source /5 2                                       Table 18 . - Determination letters issued on
                                                         262   347   271 325 533 672                                                             Table Table 3 . - Internal revenue collections    ERISA employee benefit plans / 69
     Dedded in laver -Number          20   216    146
      of G-nment -percent -63 .8% 50. 0% 62.8% 60 .3% 54 .0% 55.2% 47.9% 49 .8% 50.7% 52 .5%
                               30                                                                                                                by principal sources . 1941 through 1979 / 54     Table 19 . -Number of ED returns examined
     Decided in to., -Number 12       15 90 69 so 62 66 65 116 127                                                                               Table 4 . -Amount of internal revenue             by type of exempt organization /6 9
      of Taxpayer -Percent 25.5% 37.5% 26.2% 28 .5% 10.3% 9 .9% 11 .6% 10,0% 11 .0% 9 .9%                                                        refunds including interest / 56                   Table 20 . - Number of active entities on
     Decided partially for the                                                                                                                   Table 5 . - Number of internal revenue            exempt organizations master file /70
                               -Number            5 5 38 27 173 219 229 262                        402 481
      Taxpayer and Partiall y                                                                                                                    refunds issued / 5 7
      for the Goernment -Percent             10.6% 12 .5% 11 .1% 112% 35 .7% 34 .9% 40 .5% 40.2% 38 .3% 37 .6%                                                                                     Table 21 . -Disposal of exempt organization
     Total Opinions                              47    4Q      4   242  ~485628       566 652 1 .051 1 .280                                      Table 6 . - Overassessments of tax as the         applications / 7 0
                                                                                                                                                 result of examination / 57
                                                                      5 652 Tax C~rl opinions involvng 837 esses other than                                                                        Table 22 . - Internal revenue collections,
     ,I Ral-led Cams are reflected as one opinion.
        40 opinions in Court of Claim inveNing 42 csses . Small Tax Court Caw$.                                                                  Table 7 . -Number of returns filed, by            costs, employees, and U .S . population, 1950
      3242 opinions in District Courts involving 266 cases . 'On casestor which decisions wens entered during the                                internal revenue regions, districts, Mates and    through 1979 / 71
      1620 Tax Court opinions inv.Wing 653 S-11 Tax Cases . fiscal year.                                                                         other areas. / 58                                 Table 23 . -Costs incurred by IRS by
                                                                                                                                                Table B . -Returns filed, examination              activity / 7 1
                                                                                                                                                 coverage and results (1979) / 60                  Table 24 . - Costs incurred by IRS by
     Tax In Litigation-Refund Suits'                                                                                                            Table 9 . -Returns filed, examination              office / 7 2
     (in thousands of dollars)                                                                                                                   coverage and results (1978) / 62                  Table 25 . -Personnel summary / 73
                                    DIBIl courts                     Court of Claints                      Tow
                                                                                                                                                Table 10. - Number of returns examined by
                                                                                               Murnber     Annount Aefount                                                                         Chronological List - Commissioners of
      status, Number Annount Assonant Number Annound AMOMO                                                                                      class of tax and by internal revenue regions,
                         Of 1.         In     Of    In   In                                         of          In i n                          districts and other areas / 64                     Internal Revenue 1862-1979 and Acting
                              cases ofspunfai sulp castas, VfpuW SUI14 C,,,, DISpUW                                      suit,                                                                     Commissioners during transitory periods 1 74
                                                                                                                                                Table 11 . -Additional tax and penalties
      Pending 10/01/78         2,775 $648,653 751 $617,705                                       3,526 S1,266 .358                              recommended after examination by class of          Principal Officers - of the Interna l
      Received                  915  84,978          165 152,422                                 1,080    237,400                                                                                  Revenue Service as of September 30,
                                                                                                                                                tax, and by internal revenue regions, districts
      DispoaxF                  758 228,735 123 21,905                                             881    250,640                               and other areas / 6 5                              1979/7 6
      Amount in Suit-                       $214,856                                $18 .842                         S233,698
      Amoum net                                                                                                                                 Table 12. -Returns examined / (k6                  Organization Chart / 8 2
         Refundeds                                 196,851                               9,956 206 .807                                         Table 13 . - Results of collection activity / 66
      %Net Refunded                                  91 .6%                             52 .8% 88.5%                                                                                               Map- of Internal Revenue Service regions,
      Penchng 9/30/79          2,932    504,896                   793   748 .222             3,725 1 .253,11 8                                  Table 14 . - Civil penalties assessed and          districts, and service centers / 83
                                                                                                                                                abated / 67
      I Cases in Courts of Appeal arid the Supreme Court are in- 4 Amount of taxes, penalties and assessed imer~ sought                         Table 15 . -Appeals Division receipts and
      cluded under the columns representing the court of origin . as a refund,
      'Disposals include cases tried, settled, and di-is-c . sThat portion of the amount sought as~ a refund . which                            dispositions of cases not before the Tax
      I Amount in dispute includes claims for refund of taxes, was not refunded to the taxpayer.                                                Court / 68
      ponalities; and interest, and counterclaim amounts,
                                        Statistical Tables 4 5

Table I .-Internal revenue collections by sources and by Internal revenue
regions districts, States, and other areas
(in lhousands of dollars)

                                                                                                                               Wh1d .W I— " IspWr-d ft-
                                                                TOW hft.0          Cr 1.
hib-d - 1.0- dWl~, stabs *W                                                                                                    h-s w h-W
od-      rft~ mpfftwftd by aftW                                                    h_ W .                        T~              M*"     NMm sw
              P~_Wtww                                                                                                           BECA- FICA-
              I
*V- SM. ~ 0 bMWM M hAde)
                                                                            (1)             m            (3)                            (4)                 (s)             (6)             (1 )

        tkftws~.~ .. . .. . .. . . .. . . .. . .. . . .. . .. . . .                           480,412.115        711,4471976    sasms'"I         ma4ams         WXnAn          2466111113 2X&OMD
NOM."Ieft R.0. .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . . . 76,2"7                                     15,334,401      fisggg.673 TIMIN? 50=203 71,216                             sitigir
  N.M (s. (C) b.~)                                                                               4 =616 W63D                       3.493,1126        313,110      3.146,467        8 .337 25.912
  Aug~ (M-)                                                                                         :1" :273          141 .672 969,324                197,823 7519M 9m 9 .790
  B~ . . .                     . . .. . . (~_) 1 1 .660 M13,768                                                                    %004,820        1 .3w,863 7.618,060            13,574 $1.522
  a (s~ (C)
    roo" 03 655,117 6.176,732                                                                        W7 .                                          1 .409.693     4,6112,757 29,588 U,M
  Boalo                                                                                          7. 95'0465 "13333 5,C3 A41                          758,003      4AM 167            479 4 792
  B-FQM. .. . .. . . . 508 555 "71,30 01,796                              .        54829                                                              1              M1 :604   1:     635        4252
  Haffl"-                                                          . . .. . . .. . .. . . . 9,108,138 1 .788 .687 6,904,357                        1 .118,004 5.726 .454 484                   57'.15
  M .!,M~                                          ~(~)b~) . .. . .. . . .. . .. MA67,702 8,493,122 23,869,D80                                    2,12D284       21 .532,695 7547            200,454
  P.n-,jh Joand)r                                                                                 WB5                 192, 6         :W1 .728         208.161 B23 .369                 so       10"n
  Pr.,id-                                                                                              16 :157 296 '52
                                                                                                     82 818 487.119 193,631 1,273,550                                                 714 19,218
M*AU .U ftgi . . .. . . .. . .. . .. . . .. . . .. . . .. . .. . . .. . ..                     K9791M             IAMMI          M709471          7A4Bm          4IM5,175       ?V.U2        4nm
  Ba_ (?mryw.&DC) . .                                                                           27111071 61 :482                  ~Q,.960 465 1 .~,840 9.lB8 .422 2M,&M                       156, 99
  N~-                                                                              6: 75 :~                        1 :40106M 3 659 :28 207 .197 11, 64 .556                           610 18.066
  PNL&dalpft                                                                                   14 V4~SN            1,774,5W       12.155: 16 1 :7266.867          9.941,901 388,438            98,209
  Flit*Knh                                 (1- 0) W~) . ..                                       0.V4 .276         1,2Q.730 8,511 .396                959,249     7,479 .9Dg 33,131 69 .108
  R~-l                                                        . . .. . .. . . .. . .. . . .      7,626,9W            9231558 5W6,185 1 .172,012                   4.515 .581     101,668 Q .923
  mk .,O . (D~-)~ . . .. . . . . .. . . 2,217,= 613 .3W                                                                            4 .554.951 167,495 1,374,WS 2                                IZ679
souoisswt "Won                 . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .    IK1614M            5^700           KTIOISSO CM7 .1n               9"13 .310       INA22 MAN
  AU. . . .. . . .. . . . .. . .. (C-*.) . . . .. . .. . . .. . .. -                             7,314,748 1,009,949               5.725,285 957,521              4.705 .439       3,609 58,736
              .
  Birm.g,m.* . . . .. . . .. . . .. (Alat-) . .. . . .. . .. . . .. . ..                         4,130,524 482,SW                  Z465.952 686,619               2,741,476        Z614        34,902
                .. . .. . . .. . . .. . .. (sOtAhQrd,m) .. . . .. . .. . . . 030 .602                                 3981M        2,5w.693           489,668 2.D42,526               636 27,863
  Gmnsbm, 422 494 .973                     (~hCaroi-)                                             1,936 6                          5,932,875 1 .069,619           4.796 .409          387 W~
                                                                                                     755~ is 193,531               I .W9,270 435.874              1,056,225 1,016 16 .155
                                                                                               13 a2B 1499045                     ID 883 W 3 .37 . 63 7.313,514 95,717                          Kau
                                                                                                 6:66957OU7 755,715                4:691 :425         XZ 3,657 .781 263                         45,520
C.~R                                                                                           70,935,801        1OAsp 787 55,680,212             C"BAN          sirAn"?          89,74
                                                                                                                                                                                111, 7 AUA43
 cllrj~ - , ~ ~ . m ~ . .. . . .                                              :
                                                                11 .300,710 2,153 :7U          080                                 8.710.W77,090   1,062,556 7.481,851
  C~ (G. (d) ~)                                                           :.                                      2,231,M         12,824,157       1,436,170 11,278 .631           9,714        99,M
  D                                                           .
                                                              . . .. . .. . .. . . .. - M.W078 4,712,810 20,815.212                                I .W4,842     18,623,902       34,046      162.332
  vr.cm..ds                                                                                      9A20 .127 1,061 .722 B,273.167 UW1016                            6.043 .458       7 .99, 53,689
  L.IAW11.                                                                                                            616A80       3.312,156 756.162              2,452 .222      75,732        28,040
                . .. 5271
  P.rK..b.Q . . :                        .
                             . . .. . . ..                          1:7 4 183 .742 1,5M,W5 327.759
                                                                                     999                70 .'6                                                    i,im,m              181       13,241
W~ R"1_ 72M4 IZIZLDD 57AKM                                                                                                                        sm.=           46JI41880      YM?"         46&M
  ~ .. . .                              670                                                      56.3W                                58a,842 194,N2 3a%U9                              3        4 .UB
  CN~l . . . .. . .. . . .. . . .. (Sw                                                         20,175 561 5 .150687 21,608,111                     2,832.274 18,347,354 2" .482               1841mi
  D.M. .. . . . . .. . . .                                                                       4DB1,M9             582 :1 U 3MIM5 1 .031,058                    2MA42               051      25,904
  FaMo O~h                                                           . .. . . .. . 76101 1 . 58 "5 6,673:481 222,652 5..5629 10 6,189
  mi~ (Wkswmn)                                                                                   8.777 :2679 582'513 783583 983.6W 738 .667 "SM 59,785
  0~~ .                                  :(Ntm~~) . .. . . .. . . .. . .. . . 2,976DO W1 7                         1 .6m,76 31 M   2,471             539,415      1 .790 .575    124270 17~542
  St L_ :. . . .. . . (M-d) 11'581AW                                                                                                      948 1,370,414           7,712,877      1613,288       73,369
  61,                                                 PW                                         5.
                                                                                                ID.3W662    1 .773 5 1    '8524 1:2641279 61968 .102
                                                                                                                                         :            s96 789                   2a2,067         BZ=
 spd1Qw . .. . .. . . . .. . .. (s. (b) W-)                                                          257'iiO         898,710       ~LMAV                          3.026,374 5,195              32,724
8~ R*qW                                                                           64.94           1               C144,448       43,419            OXU79 UONM                    =AU         34kras
  Nwqps~                                                                                             2450525"S        111 '786 "MA10 257.843                         828 .216 74                 8 .978
 A.ijn . .. . .. . .. . . .. . . .. (S. (0 W~)                                                 18,176,745 2,962,~                 13.M.049        2.58D.697      11,074,370       "j573       1M303
  C= . .. . . . .. . . .. . . (wy-%) UO .595                                                                           & .~2          525.556         181,425 342 .911                  1         4,216
  DO.                                  11.                                                       6,6115 .743
                                                                                                           14     2,028.931        8,949,911 2,212.01 0,642,192 13,943                          si .m
  D-                                                                                                 D,B, M 511,222
                                                                                                               1                   5,911 .436        M .395       4.999,814       23,019        a5,168
  Lift Fb~          ...                                       . . .. . .. . .. . . .. . . . 2.73D' 262,381 1,677.M                                    471 .400    1 .186 .959      1 .286       17,349
  N- N .                     . . . (~) . . I . . .. . .. . . . 5,486,733                                              R7,406       4,557,053       1,045,002 3,472 .704            1 .712 37,577
  Me- Oty .. . . .. . . .. . (0~,-) 5,029,767 W8 .943                                                                              3,742,11M) a3l,224             2.877 .655 219 33 .1381
  wl~Nm . . .. . .. . .. (~) I                                                   ..         3.935 .%6 536.923 3.233.258 76%413 2,269 .353                                        147.540 26,952
W.M_ R.O.                                                                                      ?ZM,173 10,243,350 69,12tM                        tIA"'m          40,690MI        174,783      4911,663
                                                                                                     m~                .,035 737,293                  118.234 614,433 4 .GM
                                                          .
                                           od~) .. . .. . . .. 1,312977 im 26                                                      1 .137,424         212 .953 912,377 847                      11,246
                                                                                                     828 :363 662777 7M.078 232,179 487,337 635 5,927
  HonOfiAU (H. 1) .                        (M~)                                                   1.455,226           199,747      1 .221,24D         239.031 972,212 9,097
  P_ . . :: :
  L.wj;s~~                                 (F-"(.)                                             28.142 .nl 4,438                  22.415,410 4-1613,465 17.648,41B                     as 197 .628
                                      ..                  . . . . .. . .. . .. . . .. . ..       3,261,9112               .815
                                                                                                                      319.716 2,816.6B6               618,422     2,171,IB7           468 2O .W9
           . . . .. . .        . .. .                                                            4.8 870 807356 3,8W 784                              792.010 3,039.675 2 .823 34.276
  R                                        (202%~. .-. .                                    'A73 :U5 176~M 1 2M:l 26                                 314M            927,356            2       11'sm
  So      . C#Y 1,386.711 13
  S. Lw (Uim) . . . 1607 .724                                                                                         184,9813                        250.468     1 .121 .350 1 .801               .052
       F. . . . . .. . .. . (S. (.) tx~) . .. .. . . . .. . ..                                 21,415322          2 .8M83.        17,191,014      3 .122.017 13,766,W2 168,"7 1N .5,13
 sw* . . .. . .. . .. . . . (W_wq~)- 7,629,350 935 .D93 6.366A57 1286,156                                                                                         5,029 .M            862      49 .846
On. . 0 W-01-0 Op.."- . ~ . . . .. . . .. . 2J27,901                                                                  16CAU        1,?sssm 3U.3411                1.337,452 4.8"                16,047
  P_ Rw .. . . .. . . .. . .. . . .. . .. . .. . . . .. . . .. . .. . . .. . .. 602,166                                15,624         ~1 .108          24 .148 411,725                          15.237
 ot~ . .. . .. . .. . .. . . . .. . ..                 . .. . . .. . . .. . .. . . .. . . . l ..5 .735 I.Am 1275.1ili                                344200          925,727       4A11            1510
urdhm ~
  F.d.W . d-sis' . . .. . . .. . .. . . . . .. . . .. . .. . . . .. . .. 193,017 38 .73, 198 .010 265,381                                                                             295     ~7.615
                                                                                                     7661.             .,778 721,365                  7213W
                                                                                                      -14 :~ -14,480 -14 . W
 WMhWd .. M F-M -0~                                                             M&M                                     228.959 228,958
 Ci-M -. ~ F-                                                            am~ *
     oa-A, F~ " t~W                        . .. . .. . .. . . . .. . .. . . .. . . .. . ..           15
  PmsW&ft EJ~ F" . . .. . .. . . . .. . . .. . .. . . .. . .. .                                        35,934                          35.SU           35,934
 ft-d i- Cr~~ 11 . . .. . .. . .. . . .. . . .. . . .. . .. . . .. .                                     5,443                          SM3                5~"3
           . .. . .. . .. . . .. . . .. . .. . .. . . . . . .. . . .. . . ..                          -66,404                              -81                            -a i
                             T~f. Sh- ~ W- A—


                                   Cd1-1  . . .. . .. . . .. . 49,558,113      7.304 .649 39.606.424 7.490 .483 31 .614,420 169,345          332,176
                                                                   33 432AW    6,049397 25598.952      3 .759,818       21,373 .728 249,660   216,725
                                                                        1
                                                                   51 :800 399 1 1026202 38.977.978    4 .610.090       33,992,OB6   45.W    329 .951
                             (d) 0=1 2741 :821 4:385,632 21 .534,742 2,498,726 ~760,48f 9a,794
                             (                                                                                                                176,740
                               .) PWI-Yk-"                         24~N8,8)5   3 .015290   20,696.812  2 .1158 .1 17 ~ 11 42 1 .810 421 .569  165 .317
                             (D T. . . . .. . . . .            N.862.488       5.011,334   22,7U.969 4,793,379 17.716,567 58,616 186,397
m
                                                                                                                                                                                                                                                                                                                                                                                                                 47
 Table I .-Continued                                                                                                                                                                                              Table 1 .-Continued
 (in thousands of dollars)                                                                                                                                                                                        (in thousands of dollars)

                                                                                                         ' Exd.                                                                                                                                                                                                                                 AWW tnm-o~nupd
                                                                                                                                                                WAMW N*ft ~
                        dWct. SM. W                                                                         . MM    TOM                                                                                                                                                                                                 wb~ --dw*
                 COW. W.-Md by Wn*                                                       EMft         am (_ d (_ a                                         k-P~                                                                                                                                                                                                                  ft. t-
              h~ M pwwdhnb; Wtos ft r                                                                   ~_11' C.1-                                        (cw~ D. A..m 0-"                                                                                                                                                     "-w
                                                                                                          25, n. " 12.18                                                                                                                                                                                                                                   T.                             D-.ft .      Oc-'PdW"
                                                                                                         40~m       w ")                                                                                                                                                                                                                                            tc=
                                                                                             (9) (9) (10) (11)                                     (12)      (13)                                                                                                                                                                                              M)
                                                                                                                                                                          (14)     (15) (16) (17)
                                                                                                                                                                                                                                                                                                                 19"n MW           1UAW
                                                                                                                                                                                                                                                                                                                  34AB      3.1m                                           UMS             1A6?A3?
      U~ mm- Ww
 M.64ft.ft R.O.                   . --: :: : :                        :: : :: :
                                                                                      5"'176 174~m 19,M.M 6M7jM
                                                                                        951API 32.315
                                                                                                                                            3M&034         GDBAV 3.212,731         1&M       1k7QG      82                                                        w "i                                               155 155
                                                                                                                                                                                                                                                                                                                                    MA N
                                                                                                                                                                                                                                                                                                                                                 40                                                         U"
                                                                                                                                                                                                                                                                                                                                                                                                             318
                                                                                                                   IANA17        623,634      411'M        107~m ,1'n3              1,177 U 3                                                                                                                          25
  Alb. .. . . .. . .. .      :                               . .i : :                      ;I :12 1,299
                                                                                             7                                                                                                                                                                                                                                          25                                                                    40
                                                                                                                                                  '245                                            2.                                                                                                               2729 2 .661                   21
                                                                                                  203 31 1 k 716,1 ~.5'78 3 532
                                                                                                          3                                                                                                                                                                                                                                                                                                   21
  Aug~ (M-)                                                                                                                                                                3,31 19    40  -        1 73                                                        (S. W                                               2 :416 467                10,609                        10,68;
  B_ .                                                                                  JM' 41 2 . 959    6,348
                                                                                                            . 261    2W41D 154 M5             141,278       73,791 66.M 800 m i                                                                                                                                                      2. 16 83
          : : :: : :* : ::" : .
                                      (SM (c)
                                                                                         156
                                                                                          78 .038         1 .647
                                                                                                                      IN:SW
                                                                                                                     216.587 1".~
                                                                                                                                   15.iil 12,943
                                                                                                                                                   346
                                                                                                                                                                          12AN                    304              ~r"Drd. . . .. . . .. . . (c:;.,bw                                . . .. . . .. . .. .            '517 18,517 125,957
                                                                                                                                                                                                                                                                                                                                                  1                                         125.884
                                                                                                                                                                                                                                                                                                                                                                                                                A
                                                                                                                                                                                                                                                                                                                                                                                                                73
                                                                                                                                                                                                                                                                                                                                                                                                                  1
                                                                                                                                                                                                                                                                                                                                                                                                                  1
                                                                                                                                                                                                  346
            . .. . .. . . .. . :. : :                                                        7,790 9D                    4.499         72 71                                                        71                                        (s. w b.~_                                                              66
                                                                                                                                                                                                                                                                                                                 10,681           6~             29
                                                                                                                                                                                                                  P~ . . . .. . :               (~                                           -                            10.493       188 0 ,                                                                  29
  H.ftd. . . .. . .. . .. . . .. . . N~) )
                                       (c.                                              IM 476 4.256                 "'362 lm'~               125.493                  125,867 317 3D9                                                                                                                                462                                                  9.332
                                      (S. (~) b~) . .. . . .. . .. .
                                            .                                           2M~5X           14 .406      wl'~        143,6n       123,561     123,246                                                 prcW~                                                                                                                 m     5.989
                                                                                                                                                                                                                                                                                                                                            21.387                                                              54
                                                                                                                                                                                                  311                                                                                                                                                                                        5
                                                                                                                                                                                                                                                                                                                                                                                            24.977
                                             Ff P~-)                                      14:1 175 3 wi                            28 3m 3,M7                                                                                                                                                                                            2                                                                       2
                                                                                                                                                                           3.170 76                                                                                                                               ?AN                                                                          .O w
             . . .. . . .. . . .. . . (~                                                  31 mi              620 , 1 :   .159 6:070 U                                                                           "=                                                                                                         4.0W            IMIDO
                                      (P~                                                                                                                                                           84          N . . . . . .. . .. .                                                                             4,N6     4 .033                                                          167.m
 MWAU.ft R.O.                             . . .. . .. . . .. . .. .                     804,?U          17,211 ZMAU 331,912                   U4,M7         Olin SKM                cm         I.M 9                                                                                                                                    12  13698                           .854
                                                                                                                                                                                                                pl'"dwai. . .. . ..                                                                                                                                                         11,787              25
                                                                                                                                                                                                                                                                                                                                                                                                                T
  go. . .. . .. . . .                 &          mc.)                                   136,125 3,581                600,418 241,023          223,281       61,339     159.451      z1" 327                                                                                                                                           aS4   58.~
                                                                                                                                                                                                                P,tlw,,, . . .. . .. . . .. . .. .                                                                                                                                          66.                 24
                                                                                        ;52 M             Z 2 M9 .219 a7,N5                   219.787                  218,197 1,036                            Rl~ . . .. . .. . . .. . .. .                                                                                                                                                   M
                                                                                                                                                                                                                                                                                                                                                                                            52.235              75
                                                                                          41 :771 5,53798            WW5                                                                                                                                                                                                                6. 27,917
 P                                                                                                                               188.179 135,030                       133'm         943          .1 1                                                                                                                                          9:11,
                                                                                                                                                                                                                                                                                                                                               s`111
                                                                                                                                                                                                                                                                                                                   1 .618                                                                    9, 709             7,
                                                                                                                                                                                                                                                                                                                                                                                                                68
 pm~qh . .. . . . .
   ,                                                  . .. . . .. . .. .                  71 .M           1,422                    83.OD6 73.1M                          72.613 236 33D                                                                                                                                                  Is                                                 27. w
 FWh .          . . . . . (Mrgjm) .. . . .. . .. . .. . . .. .                            W.475           3 .256 772 .~ 32.611 3.D7'                                       Z869 207                              AIL.         .. . .. . .. . . .. . . .. . .                                                      410i
 WWI*V-                    . (D.L-.) . . .. . .. . .. . . .. .                            13.427 1 .Oa2                U,657 m                       47                                             47                                                                                                                             I'm       2n
S.Lqh" R . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. .                703AS          M .IM                                                                                                                                                                                                                                                                               22"?0
                                                                                                                  2,737ADO 377,M              143,01        64,77i       "1 93                 2=       63                                                                                                              w
                                                                                                                                                                                                                                                                                                                        lu   9S33317M               '4 9
 Aft . . . . ..                                                                           75,241 2,611                                                                                                                                                                                                                                                                                      33'agi
                                             . . . .. . .. . .. . . .. .                                             501,662       mzn         18.5n                     18,118 53 337                  ;2                                                                                                                                           29                          69
                                                                                          55963 1 .771 124178 3,693 3,32~                                     1169 32 3 106                                                                                                                                                          482      08. 37
                                     '
                                   (SoUth Cw    )                                              . M 482
                                                                                          33:6D41                           :987 770 25                           -    1           1                                                                                                                                                    5          020
                                                                                                                                                                                                  2~ 4
 G- . (N~ Crd-)                                                                                                        M
                                                                                                                  1,429 9m 98.335 309                                         148                                j~ft .                                                                                                                   1     a, 82
                                                                                                                                                                                          . 295                                                                                                                   2,448
 J.k. . . .. . .. . . .. . .. . . .NW-00)                                                 -
                                                                                          26,05             .190 24 :551
                                                                                                          2. -                        183 WO                      m                                                                                                                                                       Z3D2 147                 847
                                                                                                                                                                                        2 82                                                                                                                                                                                                76.788
 JmlwrrA% I .. . . .. . .. . . .(Flcd~)                                                 376795          10 .120      458,776 137.737           56,.2       51= 3.965                  25                16                                                                                                                  . I - 1 8, 638
 NwhIft - _ .. . . .. . .. . . .(T-)                        :: : : " * ' :                59:679 1 '947                                                                                                         c'                                                                                                LSO 44M           An                                                      18,551
                                                                                                                     160,939 83,516 U,878                         . 64,753                . 125                                                                                                                      &36                     "W4
Q~ A .         .. . . .. . .. . . ..   . . .. . .. . . .. . .. . .. . ..                04=                                                                                                                     cl~                                                                                                  WS SM 5, : 112
                                                                                                       22X$ 3XIAn IA39.156                  IMW2          125'm       I'm"         BAN         2.604                                                                                                                                              ~                                          V*4M
                                                                                                                                                                                                                                                                                                                                                                                           I 57,173
                                                                                        iffi'~ 1 .925                                                                                                                                                                                                               : 1'3D5
                                                                                                                                                                                                                                                                                                                  3461786 22 0 62663
 culd-1 . . .. . . .. . .. . . .fi~w ((0 ~) . .. . .. . .. . .                                                       M7,9n       235,199      M,470               . 176,166 W7                    437                                                                                                             1         Z                                             14                  9,176
 c~                      (-S (d) Ww)                                                      27:11         11,417 914 .~              59,202      M 466       33,723 13,891 206                      647                                                                  .. . . .. . . .. . .. . . .. . .                         675
                                                                                                                                                                                                               LOUww %                                                                                                1                                                Z065                 10
 DMh ..    . . .. . . . .. .                              : :: . : : ::a :                7~ =           2, ", W1 .572 370,MS M.91 1                      162.2DO      140.103 W2                 807                                                                                                                                  54      0:
                                                                                                                                                                                                                                                                                                                                               2,147
                                                                                                                                                                                                               Pa~~                                                                                                                                                                             85
                                                                                                                                                                                                                                                                                                                                                                                            61 :1520
                                                                                          99198 ,3 6" 382 397 237:483 M :322                                           223 ~ , 477                411                                                                                                                                             400
                                                                                                                                                                                                              Mkh" P  ..DW                                                                                                                                                                  12.318
                                                                                          45:90D           :210   J~ 296:852 629213 61768M                             615:433 1 :233 1~                       A=
                                                                                                                                                                                                               C                                                                                                  YAM     ON      %82;
Pwkmbwg                                                                                   M.068 511 38.W                            7,024 6.964                            6,904                    60                                                                                                                                      329.1 is'                      400
mk~ A                                                                                   MM             26,129     xFmx$         754,7" 41"n                6%755 359.959 2,701                 2.714                                                                                                                                                  I
                                                                                                                                                                                                                                                                                                                 5 .W~ 2Mi        2,797
                                                                                          12 2 1                  1 .112:1                                                                          59                                                                                                                                            U4                       246
   C'~',                                (Sm (b) b~)                                     MON              5 ,6D7 W 217            1~2._ 10,498              39,457                                                                                                                .. . .. . .. . . .. .               23     m      287
                                                                                                                          .                                            im'074        3DO                                                                                                                                                                                                        232
   D. ~                                                                                        .
                                                                                          85. 7D5 1. 993 67 854 491                                1 OD                                           179                                                                                                                                            .1 7
                                                                                                                                                                                                                                                                                                                    490 5 1.1 9 118
   F~W (WO                                                                                17 B38            386 11, 019 90 77                                    19                59                                                                                                                                                                                       63             177 .97~
   M~                                   'n)                                               75,528          ~.SM 334,114           IN15M 7,97        13~       4.- 3.024                29 '71                                                                                                                                                33
                                                                                                                                                                                                                                                                                                                                         2.701
                                                                                                                                                                                                                                                                                                                1 .25~         473                                                           Z6a2
   0~ .              (N~ : : ::' :: : : :: :q                                             60201            .658 80, 1 9             2'm                           -       131                                                                                                                                                       786 MAN
                                                                                                                                                                                                                SmngWd .. . .. .                                                                                   2"                                                       3~              93,
   St. L." : .. . . .. . .. . . .. . .. (M-A)) :. . . ..                                111 :419         9 '581      487.=  6 9  M.IM 70,289                 6,5,4 60.34~          1,061 375                                                  . .. . . . (S~ (b) N~~) : :: : : :: :                                            235 26,801                                   56              26.655
   st Pw                                         . . .. . .                               92,924         3.109 M,525 52,168 25,123                           3,622       21,126      165         21 0                                                                                                                1        11    27.217
                                                                                                                                                                                                                                                                                                                Z704                                                                        27.200
                                                                                          96,~g 1.985                M,246 194,919            167 .700            - 166.292        1146                                                                                                                                       M2;
                                                                                                                                                                                                 m                                                                                                                                                                                        28.
                                                                                        731 .630       28.1%                                               CA30          2BA33 "I             2,M4                                                        Mm=
  Ab~                                                                                                                                                                                                                                                                                                                1
                                                                                                                                                                                                                                                                                                                 1,515  1,54; 2 46,1412
                                                                                                                                                                                                                                                                                                                                    257 MMI
                                                                                                                  %MIA78 3"AW
                                                                                          16.M3 759 16'am 1,590 1,558                          MS U               - 1,392 130 58                                                                                                                                                      1                               1,310                0.646
  A~ (Sm (9 ~) .. . .. . .. . . .                                                       212,215 11,M              1 .165,W2 82 ..' MJW                     31,250         2,774         1 738                                                                                                                                                      7
  C~~                                 (WyonWg) .. . .                                     10,56 720 36.709                             41           35                                              35                                                                                                                                    104,365
  D~                                                                                                                                                                                                                                                                                                                                                                                      104,265
                                                                                          M:595 7,W1                 514.M       10018 552                                   120 432                                                                                                                                                     -,97 2
                                                                                                                                                                                                               N_ o~. . . .. . .. . . .. . .                                                                       35~             352                                                    114,94 9
  D-      . . . .. . . .. .. . . .. .
                     ..                                                                   63                         251 WO      115,151 179                                                      179                                                                                                                                            18
  LM Rk                                                                                        . '
                                                                                          21,232         1:U4
                                                                                                         2 '1'         50:696 "7 78                                                                 77         o~~ crty                                                                                                                     "875                           374             1'.2
  ~ 011- (WAI-)                                                                           78,094 734                   73 "7 W .871 36,111                 16.7W         19 .395 652 285                                                                    . .. . . .. . .. . . .. . .                                                       , 13
 olft~                                                                                    74 :1          1, 123     342:170                                                                                  ='img6 : . : J                                                                                                                   11 6
                                      (0~)                                                                                            185 71                                                        71        Ancrorao                          (jj~
          0"
 I..h. . .. .                         (K-)             .. . .. . . .. . ..                74 2DB , , 377               90,142 5 .409                                                                                                                                                                                                                                                              i
                                                                                                                                                5,203                     4 .953        . w                                                                                                                                              I" m I                              3                i
W.W. . si4~ . .. . .. . . .. . . .. . .. . .. . . .. . .. . .. . .. . . ..            1,MAU MYN 2,MAM                           M1,VA        N%m           BU12        61kin       IAM        3,=                  . .. .. . . .. . .. . . . .. V.) . . . .. . . .                                                                              es                                        ImAn
                                                                                                                                                                                                                                                                                                                                                                                             as
                                                                                            2,669 117                  12,088         1m            45           9                35                                                                                                                                  2       2                 11
                                                                                                                                                                                                                                                                                                                    91
                                           ,
                                           ( WW)                                          10 .148           199        IDAW 74                      60                                             60                                                                                                                                         253
                                                                                                                                                                                                              L. Ar*M . .. . .. . . .. . .. . .
                                                                                                                                                                                                              p                                                                                                 6,062                                                  240
  m. . .. . .. . : .. . .. . . .. .                                                      20 .895            465 14 .146             5,122 4,778              2,W8         1,766        4         IOD                                                                                                                                      79. 462
                                                                                                                                                                                                                                                                                                                     7 2.479                                             2                    457
  M.-V. . . .. . .. . . .. . .. . .                                                       17 .702 1 : 271 9~ 5 266 668                            m              5 103 a Be                                                                                                                                                      3,588       874
                                                                                                                                                                                                                                                                                                                     6     6                                         4 074
                                           c~ (a)                                      366,478 79M                      4 .138  256A5 170.966              41,W9       127,866 382 9D7                                                                                                                                                     2.326
                                                                                                                                                                                                                                                                  .. . . . .. . .. . .. . . .. . .                24!    215 3                                                              2
                                                                                                                                                                                                                                                                                                                                                                                           S :315
                                                                                         66252 M7                    118471         4674        2U2          2.095                      .        247                                                                                                                                                                   1
 P.".w . . . .. . .. . . .. . .. . . (0".): :: :                                                                                                                                                                                                                                                                                                                                              . 365
                                                                                         63 :912 3, 256               3D:562      30:486 24.730              I'Sm       22.881        64 20                                                                                                                                                                2
                                                                                                                                                                                                                                                                                                                                                       5'502
                                           .
 R. . . .. . . .. . .. . . .. . .. . . (N . ft)' .                                       24,~ 1,082 14,M                              73 71                                                        71                                                                                                                                                     21
                                                                                                                                                                                                                                                                                                             129082 1 .943 127,140
 so ~ City '                                                                               9 7M             W MJM 40                                19                                                                                                                                                                                                33392          1,485
                                                                                                                                                                                                                                                                                                              686         239
 San FarK*= . .. . . .. . .. . . (~ ) W                                                369 :8w " we 980 .529                    547,467 384,992            28,12i 354,53~   1 .379' .5                                                         op"A. .. . . .. . . ..                                                                                 49.052           264
                                                                                                                                                                                                              P-OR-                                                                                                                                                                       48,8U
 S~ .. . .. . . .. . .. . . .. . . (W~ng-)                                               71573 2.972 252,~                        65,407       15,U1        8.275 &M 26 mi
 P~F_ . . .
ork. ."d-01"                .n                            .. . . .. . .. . . ..          14:iii "2 220 .                        204.042 904.642                     203AN   1,M
                                                          .. . . .. . .. . .. .             1.192 2 214, 241                -   204,UO                                                                       Lqwk&u~
                                                                                                                                             2D4.W                  203,6W LOW
 0~ . . .. . .. . . .. . .. .               . .. . . .. . .. . . .. . .. . .. .          12,811 210                    12,328           2             2
  F~W       . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. .                                                  ~3,7~
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       ., .~-WG. . .. . .. . . .
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                                     .. . . .. . .. . . .. . .. . . .. .. . . .. .                                       15                                                                                          .. . .. . .. . .. . . . . . .
  P~ El~ F. . . . . .. . .. . . .. . .. . .. . .. . . .. .                                                                                                                                                                                                                                                        87
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                                                                                                                                                                                                                                                                                                                                                      8.
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                                                                                                                    ~,321 57,342               48.951                  0,573 277                                                                       T~ W am. ~ ~_ W_


                                                                                                                                                                                                                                                      (a) C~f~ . .                                          135,149
                                                                                                                                                                                                                                                      (b) I. . .. . .. .                                                     1 4,422   130.728
                                          (.)                      .. . .. . .. . .    IM.376 15,N7     1 .894,W7                                                                                                                                                                                             S.                                :13*216             51555
                                                                                                                    SN,373 655.%7 69'm                               02.400    1,761 1 .862                                                           (c) ~ Y~                                                                 1
                                                                                                                                                                                                                                                                                                                               ZM
                                                                                                                                                                                                                                                                                                                               0         2,798 27
                                          (b)                                          403487    7592 ~ .373 463    M7 3B2 314,198       39,457                      272.367   1,446      927                                                                                                                31,768               493 21 .275 35.                   9 M              27.277               37
                                                  N. Y~                                543:204 23 :70D                                                                             .                                                                  (d)                                                     2 , 060                            06466
                                                                                                                                                                                                                                                                                                                                                    .581              .332
                                                                                                          .229:315  304 :330   137 .095 123,246                       12,640            1,209                                                                                                                                    :305 756                                          :205"Em
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                                                      . . .. . .. . .. . .. . .        M,723    15,422 1 .242.302 294,401      225,937 33,723                        190,056 1,073      1,064                                                                                                                 1 W2                                                                   MUS                   41
                                                                                                                                                                                                                                                                                                                                                                                                          "0
                                                                                                                                                                                                                                                      (1)                                                                        54; 2 '62,058   50 .
                                                  P...'~.                              213:11 1 :1      1 :0111j.4
                                                                                                               '    27 71 :186 M 21 6                                206,256 1,179 771                  9                                                                                                       .w                                                       '        61 W                    141
                                                                                                                                                                                                                                                                                                                                                                                                         278
                                                                                                                                                                                                                                                                                                                                                    W7               .319
                                          M       T. .. . . ..                         397810 267 680: , . 367                  M,314    31,25D                        2,M4        1 1,170                                                                                                                                                                                         '48:910
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                                                                                                                                                                                                                                        Table 2 .-Continued
     Table 2 .-Intemal revenue collections by source                                                                                                                                                                                    (In thousands of dollars)
     (in thousands of dollars)
                                                                                                                                                                                                       Im Im                            S-0-                                                                                                                                                                                                      Im Im
                                                                                                                                                                                   . .. . .. 3ml7yalm AWAIZIIW                          9-W. b..C.*.-d
           G-MUK01 . . . . .. . .. . . . .. ..                                                . . .. . . .
                                                  .. .. . .. . . .. . .. . .. . .. . .. . . .. . . . .. .       . . . .. . .. . . . . .. .          . ..        .. . . .. . .. . . ..                     65,N10,45      7IA471M         KmLdmcwws ~ ft~                                             . . . .. . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . . . .. . . .. . . .. . . .. . .. . . .. . . . .. . .. . .. . . .. . . .. . .. . Ammmi 7'W'612
                                                                                                                         .. . .. . . .                             . . .. . .      .. . . .. . .. . . . 65,~:'50         71,408,891                                                                                                                                  . . . ..        . .. - -              .. . . . .         . . . .. . . .. . . .. .  4.~.~ 4,525,065
                                                                                                                                                                                                                    . 38 .985               =z"'W"tt =                                          ~~ - ~ 11 ~ ~ 1 ~ ~ ~ 1 ~ ~ : : ~                                 . . .. . .. . . . .. . I .. . .. . . .. . . .. . . .. . .. . .. . .. . . .. . . .. 105,227 105,6.7
                                                                                                                              .. . . . . .. . . .. . . .. . .. . .                                       31GJ49' .
                                                                                                                                                                                                               4.ij7 384MS,731              Ti- (whony or in W 0 ~r), inw ii~ tno intto rubow:
                                                                             .. . .. . .. . . .. . .. . .. . . . . .
                                                                 . .. . .. . .. . .. . .. .                  . .. . .. . . .. . . . . . .                                              1:171 61 248 .359                                      To., Ngh..y ". 10 .- , po,,no . -. 5 - W - -W irj-W I_ (,,,-
                                                                                       .                      7                      297,823,479
                                                                                                                                            .                     25'3:.'1' 181                                                                IW type -io on nighway v*hidtip), I cion per wl~ . . .. . . .. . .. . . ..                                                                                       . .. . . . . .. . .. . . .. . . .. . 7118,707
       I- .MhhW-F1CA"- . .. . .. . .. .. . .. .                                                                                                                                                                                                                                                                                                                                                                                                                    820 522
                                                                                                                                   . .. . . .. . .. . .. .             . .. . . . . .. . .. . . .. . .     21111,11       1,3,5 .893        1 wbi`III 10 M, po~w                                                                                                                                                            . 25 W,720
                               t"I'd                                                                                                                                                                                                       T'W ~ . 5 pouni
                                                                                                                                                                                                  ...      2,fi,12M4      2,958 .000                                                                                                                .
                                                                                                                                                                                                                                                                                                                        . .. . . .. . .. . . .. . .. . . .. . .
                                                                                                                                                                                                                                                                                                                             .                                                           . . . . .. . .. . .. . . . . .. . . . .. . . .. . .. . . .. .    24.354 22~041
                                                                                                                                                                                                           11'111~0`0`    SAKI "            Motor YWholm. Chm;IL bodlsI . pooig. ano acce-im:
                                                                                                                                   .. .                                                                                                                    @WmmbHIn,, chaoIIoI, boom . M ., 7 -oinq
     QMW . . .. . .. . .. . .. . . .. . .. . .. . .. . .. . .. . . .. . .. . .                                                            . . . .. . .. . .. . .. . . .. . . .. . . . . .. . .. . .          ISOA19         174A=                                                                                                                                                                                                                              77 -311
                                                                                                                                                                                                                                              T-M, ~W It-, too~ W, 10 p~o,                                                                              . . . .. . . . .. . . .. . .. . . .. . .. . . . . . .. . . . . .. . .. . . .. .. . . 817 2211
                                                                                                                              . .. . .. . . .. I . .. . .. . .. . . .. . .. . .. . . .. . . .. . .. . .   1814111114,949 1111049,504                                                                                                                                                                                               .. ..            .              90 4W
     gitol"It- twit                                                                                                                                                                                                                           P"            -             1. = - 1-1 8 pinoint
         AIC" tioo~                                          . . . .. .                     . . .. . .. . .. .                   . . . . . . .. . . .. .. . . .. . .. . . .. . . .. . .. . .               SM2,715        5,U7X    M                                                                                                                      .. . .. . .. . . .. . . .. . .. . . .. . I . . . .. . . .                                      101:474   223.721
                                                                                                                                                                                                  . .      " m-%6 3'"5.o&t                 plinoO. - nt-n,' 10 o-nt .. . . .. . . .. . .. . .. . . .                                          .. . .. . . .. . .. . . . 1 11 . . . .. . .. . . .. . . . .. . . .. . .. . .. . 1 15223 17W7
                                                                                                             . . . . .. . .. . .. . .... . .. . . .. . .. . .. . . .. . .. . . .. . . . . 702'm M.667
                                                                                                                                          .
           DiOW 0 - . iood                                                                                                                                                                                                                           ooi. C~' Im .. 10 pInoio                                    : . .. . .. .            : . .. . I . .. . . .. . .. . . .. : .: . . .. W., . .. . I .. . . .. . .. . . .. . . .. . .. . . 28~351
             Onponio (Ww~ ty C-,                                                                                    . . .. . .. . .. . . .                                                                                                                                                                                                                                                                                                                           30.416
                                                                                                                                              . 3,259,100                                                                  3,212,nl                 no 1-. 1 ~. .. . .. . .. . .. . .. . .. . . . . .. . .. . .. . . .. . .. . . .. .. . . . .. . . . .. . . . .. . . .. . . .. . .. . .. . . .. . . .. . .                                                0,794       5,039
                                                                                                    bl- ~W
                                                                         MgWw . .. I-, .. . .. . . .. .11 . .. . .. . .. . .... . . .. . .. . .. . . .. . .. . . .. . . .. . .. . . ..                         21 .467        18,860       fir.       (olhtt, th.,i poii. .. I I -oInt . . .. . .. . . .. . .. . . .. . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . . .. . .. . .. . .. . . .
             FtIoObcaoon, 30 o,- W pnool ga on .. . .. . .. .                                                           .. . .. . .. . .. . .                                                                                                                                                                                                                                                                                                             U.499      Q,164
                                                                                                                                                                                                                                           &"h Into ~~' I I I-n, .. . . .. . .. . 11 . . .. . .. . .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . . .. .                                                       Z3.U3            28,214
             Ow ..Wel -                                                                                                                                                                                                          141       BLmk .  Lung        . . . .. . .. . . .. . .. . . .. . .. . . .. . . I p . .. . .. . .. . . . .. I w
               Nont.-G. -WO- ol Oft $25. $50 . $100 . W Y.. . .. . .. . .. .                                                                                               .      .. .        .. . .. 106                                                                                                                                                       : .. . .. . . . .. . .. . . . .. . .. . .i           . ..        i . 52,484 232ZO
                                                                                                                                                                                                                                           Othe,     . . .. . .. . . .. . . .. . .. . . .. . .. . .. . . .. . .. . . .. . . . .. . .. . .. . . . .. .. . . . . .. . . .. . . .. . .. . . .. . .. . . . . .. . . . .. . .. .. . . .. . .. .
               fwcstituig~                                                                                                                                                                                                   I                                                                                                                                                                                                                                  4          1
                                                                                                                                                                                                                                          R.&INIes .. 1 . ww tott . . .. . .. . . .. . .. . . .. . .. . .. . .. L .. . . .. . . .. . .. . . I I . .. . . .. . . .. . I .. . .. . .. . . .. . . .. . .. . . .. . . .. . . .. . . PUT?
                  ~#tin20DDOProofgidJ"11S1IDW1`Itn'                                                         .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. :               :                                                                                                                                                                                                                                                                  U3.M
                                                                                                                                                                                                                                           Noncca-,oIII .,ifton g-. 3 - W gIfi on . .. . .. . . .. . . .. . .. . .. . .. . . . .. . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .
                  20 .000                                                                    PW'90-                                                                                                       21                               N-.IOW Mt . tW oir;~ "n qIIotZn7 - W gton . . .. . . .. . .. . . . . . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . . 31 .289 35.920                                                               10,9514    10.720
                                                                                                                                                                                                                15.355 15, 44
               FWW deN . (disNedl                                                                                                                                   . . .. . .. . . .. . . . 1 '071                             1,224      D~ . WIooti - fiIiI. 4 -m - 9                                                       tn - inioon,,~ 2 cenot W gison) . .. . . . .. . . .. . .. . . .. . .. . . .. . . .                                        481,427  SM.651
               Whololi),,                                                                                 P.,
                                                   M . . .=-~. . .. . ,             . . .. . .. . . .. . .. . .. . . .. .i . ..          -~~             "                     ,. . .. . 11     .. . . .                  1         3      ot. . . . . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . .. . .                                                                                          a
                                                                                                                                                                                                                                          mWeen- ~ t~                                              . . . .. . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . .. . . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .
             aft w oonoImm mwndonnd $22 Wh .. . . .. . .. . .. . .. . . .. . . .. . .. .                                                                                                                                                   T.V- .. tiWqyp-t . -n                                                                                                                                                                                        Lmrw            433
                                                                                                                                                                                                                    09 m                                                                                  ~1 3 P-' . 'L .. . .. . . .. . .. . . .. . . .. . . .. . .. . . .. . . 1-1 . . .. . . .. . .. . . .. . . . 1 .6%736 1 .36ZIS3
                                                                                                                                                                                                                                           T-W-ton o, - by .. a . .. . .. . .. . .. . . . . .. . . .. . . .. . .. . .. . .. . . . .. . . .. . .. . .. . . . .. . . .. . .. . . .. . .. . . .. . . . 1 .110.613 1,272,003
                                                                                                                                                                                                            m,333                          T;.
                                                                                                                                                                                                                                           L ."     ',~rty b, In . 6 I-ro
                                                                                             .. .             .... . .                                                             ...             3
                                                                                                                                                                                                  3676                                                                                                                                                                               .. . . .. . . . .. . . . . . . .. . .. . . ..                . .. U.01 1 79 OD9
                               7 cenm 67 cents, S225 W nni gftl~ ; zPWk1WQ Wln~ $3 40; tottlCtIft                                                                                                    '
                                                                                                                                                                                                  155,818 162 .955                                                       wr.," tft.. $3 -                                           .. . .. . . .. . . . . . .. . . .. . . .. . .... . . .. . ~11                . . . .. . .. . . .. . .. . . .. . . .   M.488 74,641
                     oonww                                                                                                                                                                                                                 W~W 9-ng oirncas, $250 - ck,,ce W yr . . .. . .. . .. . . .. . .. . . .. . . . . .. . .. . .. . . . .. . . .. . .. . . .. . .. . . .. . .. 7.3DO 4,867
                      .1b1W-S2A0;OQ~o0nJNMi,$192)"- -                     . .. . . .. . . .. . .. . .. . . . . .. . . .. . .
                                                                                                                                                                                                                                                       tiones:         . ,
                                                                                                                                                                                                           Q                               =  Wit, '                                    Yi. . . . .. . .: . . .. . .. . .. . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . . .. . . .. . .. . . .. . . .. . . .. . . .. . .. . . .. . .. I'We 9w
                                    . in - iinci t*IIr. $54 - - . . .. . .. . . . . . .. . . .. .                                                                                                                                                      2       -. V -.1 wMW . .. . .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . . . .. . .. . .. . . .. . . . .. . .. . .. . . .. . . .. . ..
                  VWOO~ oioIjInt in ~      In nnes aW t-r, $225 Wr Y- - -                                                                                                                                                                                                                                                                                                                                                                                                24
            111-iti-itoII - 6'~~ . . .
             lrnpWw
                                               .     .. . ..      . . . . .. . .. .. . .. . 1 .
                                                                                                                                                                      M .G(K)                        34.3D5                                &="'d)
                                                                                                                                                                                                                                                 oo~ on hVnnty ~idm mgrwV - M,000 po~ $3 W 1 .000 po,,nott W ym (ininstwt
                                                                                                                                                                                                                                                                                                I - .. . .. . .. . .. . . I . .. .~ .. . . .. . .. . I . . . . .. . . .                    . .. . .. . .. . . .. . . . .. . .. . . .. . .. . . .. . .. 237,603 251 '  D .m     I
                                                                                            . .. . . . .. . .. . .. . .. . .                                          .. . . .. . .. . 1,MI .137 1,467,637                                                CIAI                   U5 - i- - ton IddNamal 2                                                      Pound on ~. ng-
                    - by btoni,                                                                                                                                                                                                                                  2.500 P0- . 3 1/2 -
                                                                                                                                                                                                                                                     inarist. ano -p~j omw. .. - .. . p- . .. -.. . .. . . .. .o-IJ.. . . .. . .. . . .. . . . .. . . .. . .. . .. . . .. . . ..
                                                                                                                                                                                                                                                                                                                                                          ~                                                                                               22.W9     27.741
                                                                                                                                                                                                                                           F,                                                                         .. .      .. . . ..       ..                   .. . . .. . .. . . . . .. . .. . . .. . . . .. . .. . . .. . .. . . .. . . ..        5,704     09.7211
                                                                                                                                                                                                                                           F=                                                          W toot, In pnnnt,,, . . .. . .. . . .. . .. . . .. . .. . . .. . . .. . .. .                                               . . .. . . .. . .. .       .909       261
                                                                                                                                                                                                                                                    "Woo"'oni .n"'                                                                                                                                                                    ::        :         U419      sB,w 7
                      5DD              n
                                       St           117                                                                                                                                                                                                           i-, 2                                                                         . . ..        . .. . .. . . . .. .
                                                                                         rim. in otitmw 0,6, 2,21337 1,90                                                                                                                                                                                                                                                                     . ..      . . .. . .. I . . .. . . . . ..                   83:950    65,217
                                                                                          . .. . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . ..                                             SW d-iting. 5 M-t - .1~. 1-1 0 1110 .0,N) ct 2 1/2 I-oenl on ta,tnolnlon -naaw . . .. . .. . . .. . . .. . .. . 6,11? 23.
              V.2D .W                                                                                                                                                                                                                         E- ~- hcOng,' 5 i-n- on Jodd on . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . . . .. . .. . .. . . .. . . .. .
                                                                             . . . .. - I . .. . .. . . .. . .. . .. . . .. . ..913mi . . .. . .. .                       ~62
              . . In                                                                   .                                                                                                                                                                                                                                                                                                                                                                                 24
                                                                                 .                                                                                                                         2.491,517                        T~ OV*ndlWM. 10 Wcent m ~ncatc,n, it- d S5 .ODD m 2 1/2 oinnoint m n-&Ition
            Tob~ I- Solbil .. . . . . . .                       . ..    . .. . .                                                                                                                  IARAM       uxm                                                                                                                                                                          .,'* 79 130
                                                                                                                                                              . . .. . .. . . .. . .. . . .       2.400,4 2A54                              F= t~~                                                                                w-a*                                           .
                                                                                                                                                                                                                                                                                                                                                                            . . . .. . . * . . .. . . .. . .. . . .. . . .. .
                                                                                                                                                                                                       0                                                                                                                                                                                                                             1 .014   16M
                                                                                                                                                                                                       ~5 '8 ;7                             ,FWI    w dt~. o-no. 15 -. 0 tndi`nnb-d w. .. . . .. I .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . . .. . .. . . .. . . .. . 1,265 1 :"
                                                                                                                                                                                                                                                                                                        I - In WIdIM- I-n 0 11 .ODD 1
                                                                                                                                                                                                                                              5 ;-oInt                                                               I .. . .. . . .. . .. .           . . .. . . .. . .. . . 11 1 . . .. . . .. . .. . . .. . . .. . .                   2      3
                                                                                                                                                     38AN     "I'm                                                                        EnOoy-            pl-, toom .. . . .. . .. . . .. . .. . .                 .. . . .. . . .. . .. I I . . .. . . .. . .. . . .. . . .. . .. . . . I I I Z990 Z050
                                                                                . . .. .             .. . . . .. .. .
                                                                                                                  . .. .                    . . . .. 35,11114 35'm                                                                         E- .Wb.0- w e,n IRA, 6 - W . . . . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .                                                         Z409      990
                                                                                                                                                     33676 31,6D9                                                                          Tm m undendmtrb~ non, w IRA, 5D piInotni ot untniogittnIon . . . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .. . .. . . .. . . .. . .
                                                                                         ..
                                                                             . . . . .. . . .. .. . . .. . .. .                                .                                                                                                                                                                                                                                                                                         40    116
                                                                                                               ..                           3:118              3,480                                                                       T
                                                                                                                                                                                                                                           P=~      on=    P=w     HF~10      "b- V.1-1Wn                                                                .. . . . .. . .. . . .. .. . . . .. . . .. I .. . .. . . .. . . .. . . 296 279
                                        $235.294 W ib-n3. $20 W.ftui,,nd . . ..                .    .    .        . ..
                                                                   . .. . .. . . .. . ..      . . . . . . . ..                                        1,225     1,112                                                                                                                       P-. 6 P~ ol -                                                 - . .. . .. . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . .         is       18
                     Wh.""'o'
                   S,nIs C.P.. 75 pr=P:'= . -              .. . ..                                             .                                23                                                                                         Fd- 1~2 "'dinis 5 wc,,ni 0 ft. .kn2 w-.y                                                                                     . . .. . .. . . . .. . . I . . .. . .. . . .. . .. . . . 157           201
                                                                                                                                                      3.14! 3,ODt                                                                          T. on, oo~ 10 ~ `-n' . 6 W.m
                                                                  a ptims zintj Ctandle t~ (CODWW by C~ . ~ i- a oo~)                                                                                                                                                                                                                                                      61                                                      51
                                                                                                                                                                                                                                           Fdh- to It . VW-                        St P., otry . to SS.DOO . . .. . .. . .. . .. . . .. . . .. . . .. . .. . . .. . . .. .
                                                                                                                             . .. . .. . . .. . .. .                                                                                                                                                                                                                                                        . .. . . .. . .. . . .         25
                                                                                                     . .. . . .. . .. . .. . . .. . .. . . .. . .. .   12DI     1,457                                                                      Fdwe W OW noUtoIoo,, of chmp, $1 .00D W oIy W w 55 ODD
                  vsniim, P-p- Ind toti,                                                                                                                                                                                                   FW- . fiW --. -dnid by - 6(N17 . OWooyup .S5.0CI0 . .. . .. . . .. . . .. .It I                   6M                                                                                             3
                                                                                                                                                                                                                                                                                                                      I                                                                                . .. . .. . . .. . .. . . .          3D!
                                                                                                                                                                                                                                           FaIttre to onAde M repogs                                                                     . .. . .. . . .. . . .. . . .. . .. . . .. . . .. . . .. . . .. . .. . . .. . .. . . .
                                                                                                                                                                                                                                          =L~abin,,14 tn~              ' $10 ~ WI-                                     '   ...             '                                                                                                    io
                                                                                                                                                                                                                                                       6~ . 5 ~i oi                                                                   : :'           : : , " : : * : " :'                  :' * * ::             :, : , .   ,*           is
                                                                                                                                                                                                                                          T- tobbimng Vondowtm, 25 pe- of                                                                              .. . . .. . .                      . . . .. . * . .. . .. . . .. . .                      I
                                                                                                                                                                                                                                          otw .r                                              . . .. . .. . .. . .. . . I .. . .. . . .. . .. . .. . . .. . . .      .. . .. . .. . . .. I . . .. . . . . .. . .. . . .. . . . 713 125
                                                                                                                                                                                                                                        umd.m~                                      .
                                                                                                                                                                                                                                                                     . . .. .. . . .. . .. . .. . .. . .. . .. . . .. . .. . . .. . . .. . .. . .. . .. . . . .. . . .. . .. . .. . . .. . . . .. . . . . .. . -1 .1 . . . .       IKI82     Mize
M                                                                                                                                                                                                                                                                                                                               55



                                                                                                                                                                                      Footnotes for Tables 1-3
Table 3 .-Intarnal revenue collections by principal sources, 1941 thrbugh 1979                                                                                                         Leas 1- $600 .
(in thousands oll dollars)                                                                                                                                                            -Flauseed.

                                                                                                                                                                                        1 . The mcanct. I. the . Swiss do -1 IN- the led"                        S25,000 of landloas Income, These Changes Ones e-Md by The
                                                ~ .wpmft ~                                                                                                                             W burden, ol each since . in hann,,sena-se, utues am Collected! in       Raherna,, Achishard Act of 1975 P .L. W-1 ") w Jute,, 30, 1976,
                             TOW                                                                                                                                                       ON Sure front hatedems, 0 andens, Sets . For -ff%M, sIdnedd.             for 1976 returns, at raise designed W         the W train a-
                                                                        kmNvkkW
                                                                          shadeas                                                                                              An
Faces yes,                                           Ined- and                         EmI       Eabills, wal AkOW TbMace  kashe
                                                                                                                          "'I                                                         cludis .
                                                                                                 " Mose., MOO.. ades. estate                                                 sa w                   _
                                                                                                                                                                                       inib - reported or anoyam coined - Sure, shers ma, I                     son, The dnu - W highs, .- .-Vion -
                                                                       ,seas . . .. ..                                                                                                                       .- _wd I- sameri. . _PC'_                          thimugh 1977 y the T. Rawfohn Ad ol 1976 (P.L. N-4M) a-1
                                                                                                 asse                                                                                  - in neighbohng States.                                                  through 1978 by the Tat, Recluction arid! SWNIffloation A0 ol 1977
                                                                                                                                                                                                                                                                (P .L. V-410) . Effai.6" fl~ - yeiOrs beginning J-u., 1 . , On .
                               (1)            (2)             (3)              (4)              (S) (6)                         V)             (a) (0) (10)                            2. hNafte - on          rueleled buseness 1- 0 -0 ,ga-                   the Rinanuis Act of 1978 (P.L . V-600) Iffoosect , nee, NO, athuc.
                                                                                                                                                                                      notersons .
;941 . .. . .. . .. . .. . . . 7 .370,108       3.471.124 2,053,469       1 .417,656 925,84%
                                                                          3                       407.0liS    swotia 698,077 617,373 Zxi~p_                                                                                                                     on- graduated fron't 17 Percent . 46 Percam 0 weak, income.
  1142 13 .047 .869                             S'WII'lltis  4.7".M3        2VAOO      1 .185362  432,540   1 .0'"17 780.962 771,902 81                                                 3 . C.OccOlons ot Indrindua, IhOCre - - artimnew
                                   .:31~ 162WM 96aa 111511 6.
                                   22 .M                                        932 1 .4913.705   .7.496     1,423 .546   201,1157 IiO4,7~         1,274,M                            We sunnuc,rs. diCablity, and hOWiW mannance uums "n-       I:.. "'        17. IndhAdual income W hates, Efiecthe Januar, 1, 1965. gniscu.
                                      12 .760 X :027 :802    4,766:71)(1  8.261,ODS    1 .738.372 511 .210 1,618'rT5 988 .453          503 462 1,733,&95                                                                                                        Medial fichilildencerstOMPamentollaniable,-A10
                                                                                                                                                                                      poyment income, (SECA). singlarty, the do,jimbothe of indhiridual In.
'9.5          .. . .. . .. . . . Q .80c.380 M.061,526 16.027,213 1911 1 .779,777 1                          2.309,81116 902 .145       M:511       Z292,10                                                                                                      dencem;r annum surcharge addlecl try Public - 9"", eftc-
                                                                                                                                                                                      dishe bui arthhOld am raccomed in Combined arnoures afth old~g%
~946 . .. . .. . . .. . .. . . 40672,097 31,258,128         IZ553.602 18.704,536       1 .700,828 676,8M 2.521 1 .165.519 922,671                 2,421 .9"                                                                                                     Urra A.N 1 . 1968. for Indnid-1. - -torided 1. December 31 .
                                                                                                                        1,237,768   1~425260 2,147,184                                SuIntroull . theabill                                :( FICA
                                                                                                                                                                                                            and hositiltall insurarice - .' )-sateres
  947         . .. . .. . . .. . 39~10&388 29,019756         9676459 JO.W.297 2 43B5              779291    2 .474,762                                                                                                                                          1969, '1 " sama wanal we (Public "' 91-63) . ~ w
                                                                                                                                                                                      arid Wages E111= saderate nationalmat                  .
,     .
'm : : .. . .. . .. . . .. .       41 864,542 31,172 :191   ID:174 :410  20.097,761 2'OW21,U2 Ill 2,M,327 1,30D.28D                 1 .649234 2,         .823                                                                                                   June W. 1970 (Public 1- 91-171) at a 5 dencent annual rate,
                                                                                                                                                                                      - aN ~ oto-" ., .-, dislabloy, . . hoapitW insurshicis I-       I
'949      . ~ . .. . .. . .. . .   40:453.125  29,605 .491 1 1,!W1,6119  ~8. O'I,= 2,476,113 796,538 2,21QS07 1 .321 .875             .771 :=      Z2110,969                                                                                                    and train clusconfinued . Includes SECA taues Of 8 .1 Percent on W
                                                                                                                                                   2,214,951
  960 . . .. . .. . .. . .. . . W,957,132 28,007 .6Mi 'O'll 7,153,308 2.6",575 706.227                      Z219 .202 1 .328,464    1 .13M.053                                        tainall am Moii,n in the fied We On (Gross, Internal Rausna., Col-        asurangs . U, $17 .700 nor 1978 W S22,90]l W 1979,
                                                                    14307.569 M 9l 3.U7.479 729,7M                              2.546 .8M    1,351 2,%3,677 2.392 .71 9               taccons) page 5 - am usson, olitaining nalic-1               11. Indift
~911 SO:"5 W 37.W .879
                                             'i-                 '~74.107 4,~.264   29                 8M,147 2-149,IM                       1,565162     Z348 D43     2       =      MIMI Is- taun. and -VkW-nl -as ' Taba, 3.                                  18. ft. of - .. as folic- - T. graduated Odmickan,
  952 65 009 N 50,741,017                                           21,46111,910
'953 . . .. . .. . .. . . .. 69656635
,                                                   54 13D,732 21,!5g,1 .515 M,IK16.217                4.718.403      1         2 .790,925 1,654:911      Z862:7811     2,647 .492
                                                                                                                                                                          .507                                                                                  on wages in O,citse of ww"Wro : Public "w 8S_W8. easo,,,a
                                                                                    32.813.01 5,107,623 935,121 2 .783,012 1,580,229 21689133                          2 .464,1159      4. Sall-employment W and bums invossiol by Me Facami Intent.
Z . . .. . .. . .. . . .. : 69:919:991              54 :3110,014 21 .MO .322                                                                                                                                                                                    JLdY 1 ' 1967 ' 14 w 33 Camara ; Pubac I-aw 91-172, OffecOhn, janu-
        . . .. . .. . .. . .. . . 66.288,692        49,914,826      18,2U .720 31 .661),106 6,219,665 936,267                   2 .74ZS40    1,571 .213   ZW5:016       ZO18'wB       ance Contributions AM am applicable inth headect W Guarn ON               ary 1 . 1970. 14 W 25 Percent: 11 . 36 parcens effecthm Anuwy
                                                                                                                                                                                      Areencan Serace Ar-tent, ol such - collected In Guasn and
~1 75 112,649                                       MAXIM 21 .296,522 M.337.U2 7,2D5,784 1,171,237                              2 .920,574   1,613,497    3,456,013 2 .019,390                                                                                  16 1972 under Public Law 9~1 78 : 16 to 36 derhown. enectris
                                                                                                                                             11A742iD     V61WS 2.2KIA%               Amer- S- am combeed Oirch annIbe buse mconedi 01 .
  957 80~171,971                                    60 .660 .425 21 -W .663         39,029 .772 7:580522 1 A77 .99i 2 .973,195                                                                                                                                  A~~l 30 .'l 975, under Puba. "On, 12 aw Ill 64; 15 1 . 36
                                                                                                                      410 925                                                         fice of Intermard" Opeabord--ahm .
'911 79.:178:1
19                                      71          59101,874 20.W3 .316            w'w5%              . w 386                  2W 1 7U,02I 3.974,135                   2 :166 675
                                                                                                                                                                        '                                                                                       Wmand. atectiIsI June 1 . 1977 . under Public ~ 95-W; 15 W 39
                                                                                                       8, WI:7. 352982 3 :0022M 1 .006.816 3.958,789                       gi
1 59 797 1'3 5& '66.~
  960 . . . .. .. . . .. . .. .       91,774.500
                                                            18,09I .W9 Q.734:7U ~ :
                                                    67,125,126 U.179,414 44.R5.711 11 .158.589 1,626,348 3,183,714
                                                                                                                           :
                                                                                                                                             1 .931 .504  4,735,129     2 .OD4,394     5. lhosudial Fkkld.Y I- - collections or i Watch ,                       Percent affecthe January 1, 1979, under Pubwo - 95-M, A                I
                                                                                                                                                                                                                                                                combi FICA W hate of 12.1 Micare iva In offect on samoss
                                                                                                                                                                        1 .963,5112
~161 D4,11,0116 67,917 .9ill 21 .761,940 "jw'ODI                                                     ; 2 W2.451      1,916,322  3 .21ZS01    1,991 117 4,896,802                        6. Beginning with fiscal year 1957, " Unifted Stable tooll is ad-       and wages w M SI 7 . 700 for caleraid, ~ 1978 ano 12.26 ps .
                                         .0                          21 .295.711    50.1149 .594 2.708171           2.=,187
                                                                                                                    2           3 .341282 2    .025:736
                                                                                                                                           5.120340                     22"Al 7       justed to -I- iitritheld Indiruclual - -es inaracharmot .
1962         .      . . ..                                                                                                                                                                                                                                      cent on wages W to 922,900 11979 ,
I 963 '05'.'" :"'                             . "',             3                   U.9137 .01 187457 3"1 656
                                                                                  lj~                                                        2,     .237 6.610,3D9 2,278.5M           she              ot C-n Woormance Wth the prmislons d
               . .. . . .. . .. .   lQ.. 3'   .2     719 .8'91 :724
                                                                  4 22 :30306:;W
                                                                    24         34           `N :486 2:4 3:577 499 Z007592.545
                                                                                    U.M .~ 17,002,504                   16 :303 Z2991645                  6.020,543                   Public Lan, 00. addrouscl Aug. 1 . 1950 (64 Stal. 392) . This             19. Consists, 0 regular milmad mainumerh contained w we w
1905 : : :: . .. . . .. . .. . 114,4~1,65317 Z 792.016
  '                                                                 26,131,X14      53,66D .M 17,1041.206           2,745 .&M   3,772,634 2,1",5"         6,418,145 2,453,1106
                                                                                                                                                                                      justhnern ishournsed to 51 4 .5 inallon, nor 1979 .                       21 .6 Percent 1W Washicar mar 1978 and 21 .76 Cement Im 1979.
11                                  ;2a.879,961 92,131,1"Eut        30'83~12Q       G1,297,fW 20.256133             a.093 .9n   3,814,378 2,073.956 5.613.869 1,895.909                                                                                         Tu applies m empoyem (IS .M% W 1978 arid! 15 .63 demerit W
  957                                 48,374,815 104 .2118,420       U,ll 69, MIMI                   26.9M,241 3,014.405         4,075.723 2.079.669 5,478.N7 - 2,4NAN                 7. useudess NO adjusiment of -Si million news, by the Del                1979) aN arnVoyeas (5 .05% for 1078 and 6,13% to, 1979) and to
Z ~53 383 SW ~Ofl 148:565 29 ON 520                                                 78252045 28 085 ON 1 979 4287,237 2.122277 V13.973.                                 2.196.909     - 0 the T-ry.
                                                                                    97:W :406        M:068 :657560 Z137,WS
                                                                                                                    15MMS M                3           1 501,146        2,348,495                                                                               UrPosed on talbe Poffion 0 wages (IWNtW to finsl $1 .475 of
  909 87:919 :56D 35:778 ~                                           38 :337 :646
1 970          . . .. . .. . .. . 195,722,096 138 .658,565 35 .036.9113 103,651 .585 37,.9 .188 3,6110.076                       4.746,382 Z094,212        :663,061     Z380.609       S. This calaft is designated W radiant all renshus Collections w         monthr, tauble cOnVerstation, for 1978 and $1 .908.33 w 1979).
                                                                                                                                                                                      denied thorn -payins heading Outside N the area sarrioad by ft            Further incluft, hasmad amid" mormsemberes - of 21 .6 Par-
                                                                                                                                                                                                                                                                de
                                                                                                                                             2206,585     6,W           3, 791
1971 .. . .. . .. . . .. . ..       191 .647,198    131 P72,374 30~319.953        100.752,4'1        39,918,600 3,7114,283      4 .8004132                                                                                                                         . for casinclar year 1978 a. 21 .76 dencirrn lor 1979 on teumbi .
                                                                                                                                                                                      Internal R-- S.M. Center ,
  972 .. . .. . .. . . .. . .. 209,855,737           43.8D4,732 N,925,W            106,1179,1811     43.714,001 5,489,91111      5.11QOD1 2.207.273 5.728.657  .M       3,1901 .104
                                                                     1,11:M
                                                                         7.         42~1 : Ll :.1 1MI 1. 41975 . 5.14%513 2,276.951 5.395750 3.75D 2104
                                                                                         ;                                                                                                                                                                      Portion W OWMnwUm reconnect in addition, a supplimerma w
 ;.171                              .1717 '204      ~ 64 157 211                                                                                                                        9. Tax Payments mace to dano, under the Federal ia~ deddsh
    74                              268:952 : M 84 :l 41,                                              2.093 :632 5 :100:675 5,358,477 2,~TDD5            5,742:IM      3 572: 17                                                                               knied quenarty by the Rearded 4alremand Board is shposed ch
 1975 .. . .. . .. . . .. . .. 293.822,726 202,146.097               45,746,660 156,399,437          70,140ADD 4.688,079         5,350,BW 2315.D90 "16.011 3.665,182                  stheam, am Included in ene internal nw,urue odeacticins for IN -          employs. and! nnptme Wrisawase- oused - mest,houn             s
                                                                                                                                                                                                 am NO
                                                                                                                                                                                      W in i,mch the Federed Tax Deposit is Purchased . H- . such
                                    1511 .792 205.711 .1. 111,11124"It 158,958 .797      .750        74 .202 .853   5,307 .465   6,427,722 2.Q7AW 5,486106              3M.996                                                                                  scrued.
                                                                                                                                   .305,841 M'821 1,643:339 N6,007                    .
                                                                                                                                                                                      Palms . . .1a.Mied Y .M
TO 1 :462 78039                     '                49507484         91                              19892041 1,465,247         1                                                                                                                              20 . Enationners 0 one c, morm POnscrins in each 0 20 calendar
      7                                   IM:417 246:M:0157 W,Ng:g" 1136,755:1                 263 88 :076516 7 .425,325
                                                                                                2                                SAM633 2.M .Ml           6.0681,51112 893                                              .- '__ ds- -
                                                                                                                                                                                                       .h ..I. w carnthernal raw.) until the by
 49%                                M Tfl 381 278 IM 2119            0 M,1 45     213~()58.1" 97291653                 381,499   5,612.715   2,450,913                  4:'           Tax DWMA PeYment is applied 10 the MVRW'l lisbal, Imm w   "'I's"          ,iieeOz Or arho Mid empes of 51,501) m mom In any cathandsur q-
                                     160 :412 :185 322:111 71 .';A7.676 251 .1545.857               112 :849:874     IN,%074 5.647,924 2,495,517          "'M 681
                                                                                                                                                          7.057:612     3.0844aN      hatinins red .                                                            he tavact 3 .4 p- On tatable Portion W Q. up . $4,200 for
 1979
                                                                                                                                                                                                                                                                Calendar mar 1978 and to $6,000 ~ 1979 . This - is neducatt by
                                                                                                                                                                                      10. Release a credits aDowabse on, exciew w returns for Certain           Credits for un-00yinerm Paid to States uP M 2 .7
                                                                                                                                                                                      Mail and lubricating Oil W MrotinC, and for, ~ cahnamw                     deres. of FUTA W .
                                                                                                                                                                                      under % Federal Insurance, Cohlribuilon Act (FICA).
                                                                                                                                                                                      'I                                                                        21, Prior to Janua, 1 . 1977,                .1. - gmidaded com
                                                                                                                                                                                         . Designabome by laudations 0 . Porticon ot their venes to M           3 Mindant On the first WOOD d his astaft in a- 0 . $60,000
                                                                                                                                                                                           adential Elect- Clengsaign Fund! .. .1 CM-, as such,                 fternision m 77 Fament on dichilon innal SIO,OOD .DOO: 9M Cuma
                                                                                                                                                                                      becanue, they do hot affect   -W hatalty . Transitions or announes        Mrs thme-fouhim, of the asnate W schisidde to, conespowing
                                                                                                                                                                                      w a fund are made on, I national basis ont, am. therefore. retire            Wases Oifth - SW,OOD -moson subject! . e S3,000 -- a..
                                                                                                                                                                                      - allect on chishicl a . reganall -lactics, Is                            cluslon, mir each cones . Beginning Januar, 1, 1977. the sidaus
                                                                                                                                                                                      12. Represents arro,eas Chile against cuaramil, ; w labilities            rates, Us astates, and gifts e,era repectiect by unlaaj new w W
                                                                                                                                                                                      we
                                                                                                                                                                                      Other than thiches, to, Forms 1 NO ON 1040A or, irhich the cracks         graduated from 18 Parcem to 70 cancient. The sapards ua~
                                                                                                                                                                                                                                                                arrourn' asm relimcad by a untfied crecill of $47.500 Id M
                                                                                                                                                                                          owerraid.
                                                                                                                                                                                                                                                                Phased! In ouer a 5 year carod, (SN.ODO Wd lo, 1978 hc
                                                                                                                                                                                      13, includes amounts hanStairred to SPIC41 80cossia for Puerto            $MOOD for 1979).
                                                                                                                                                                                      Rod, Mign istande 8M the Nomnsh, ularters, Isleards. Also ~
                                                                                                                                                                                      ClUde, W     cl and Wbacco W annoulds cit-died " late to be                         1'
                                                                                                                                                                                                                                                                22, Taues on Passenger w-Miles &W eight
                                                                                                                                                                                      reported by diatirlict.                                                   December     . 1971, by the R- Act of 1971 .

                                                                                                                                                                                      14 . And, Me Of anannal ishanue tatuts CoNaWad! an Puerto Rican           23 . Includes 50V am 2% Par ton, bunis on, undargmunc, mined,
                                                                                                                                                                                      Products beheconed to the UralW1 Saides o, consumed on he                 Coal and 250 ON 2% sums cri Ounsce, minsid coss .
                                                                                                                                                                                      al (less refunds, drawbac .", ON se,ames) she conered, tho                24 . Includes derricuant Was on Nana repasiaoi by Pubso i_aes
                                                                                                                                                                                      the Tm-ffY W Puerto Rico unce, Provisions 0 wees . 7652( .X3)             87-s56. 68-M. strict 89~ . A. inctudew, sugar and in.-
                                                                                                                                                                                      shromme M the
                                                                                                                                                                                      arid 5314(aX4) of~ Internal R-- Code C, I VA . The gr-                    equallotilion - .1hich W .
                                                                                                                                                                                                           in d-hall codection, hasubs (rabies I through
                                                                                                                                                                                      3).                                                                       25 . ft. - reduced! from 6 N- to 5 M-nt on January 1,
                                                                                                                                                                                                                                                                ~977. to a garden - Januart, 1 . 1978 .. to 3 Mroare January
                                                                                                                                                                                      15. Plider w Table 2 lor comconente .                                      . 1979 (Public Lh, 91-614).
                                                                                                                                                                                      16 . Corporation Iniccins, ~ raise Ell— January 1, 1965, fird             26 . Beginning July 2,1972, suctect W credit up to 80 Mmant to,
                                                                                                                                                                                      $25.ODO 0 - in- normas! W of 22 daroant, nate,come in                     Slate Was innoossal Ch such dances, (P.L. 92-178)~ lieudinum
                                                                                                                                                                                      =of S2 .000 combinsol nomala and sunax of M xhoars .                      Crectil Increati to 95 Percent ~- Jul/ 1, 1978 (P .L. 954W).
                                                                                                                                                                                              W aW aurta,, it= apply W net Indoors, deread by carban
                                                                                                                                                                                      mempa organdations I         hreaaedl trade or buorneca. Effecora         27 . Tieral.. ol machine unit, erch-Mrmad c-, isis- .
                                                                                                                                                                                      January 1 . 196B. a 10 wcam Par a- uacAuegs, ,me addWI to                 .. . $200 .0; ce.) . gu-         combinatIon hcsuM aM iffe,
                                                                                                                                                                                      am W (Public L- 90-364). The 1 0 Parcem Par annum suncrarge               ..
                                                                                                                                                                                                                                                                behaw - Other       ""I IA- of himanns, 55 shir . OcclucaboMl
                                                                                                                                                                                      Ors, extandad to Decamose 31 . 1 969, by Public La, 91 -63. a,-                 am hn~ or=nwlachaerl whMitters, or cleates, in firesurne
                                                                                                                                                                                      Oluded to Juns 30. 1970 . by Pubfic Le, 91 -172 . . 5 diecent -           and .. Included! in Re -- whiceth .
                                                                                                                                                                                      nual mto, aW then discorntinuil Under 1. Tax Reduction Ad .1              25 . Rate ass mouced from 4 pencand to 2 icancent for budible
                                                                                                                                                                                      '975 (P .L . W- 2), aff- for 1975 mt.-                                    Mrs beginning aner September W, 1977 (P .L. 95~00) .
                                                                                                                                                                                        - to S=0 . . normal W reduced W 20""n"" In-   .- M- on firs,
                                                                                                                                                                                                                 Table S .-Number of Internal revenue refunds Issue d                                                                                                                                                   57
                                                                                                                                                                                                                                                                                                                                                             b.o.k~ k- led
                                                                                                                                                                                                                 hall,IeW - -   dW.., SUdiie, W
                                                                                                                                                                                                                        ::::%i~*Piey =dW
                                                                                                                                                                                                                                                                                                                                 T~l I        C-PW-U-                                             lll~ Gle            Ew .

                                                                                                                                                                                                                                                                                                                                      (1)          (2)                  (3)                (4)      (5)     (a)      (7)
                                                                                                                                                                                                                       Uri Shi                            . . .. . .. . . .. . . . . . .. . .. . . .. . .. . . .. . .. . .       Spi                   641 .11110 11M ."11,045      3,122.713     191728 2017       K117
                                                                                                                                                                                                                              Rq~ .. . . .. . .. . . .. . .. . . .. . .. . . .. . . .. . .. . .. . .. . .. . .                    .3                    74.119       11,9451511 3411,1131          3AIC      4216 7.=
Table 4.-Amount of Internal revenue refunds Including Interest                                                                                                                                                      .b. . .. . .. . .. . .. . .. . . .. . .. (S. (c)                                . . .. . . .. . .. . . .. 9                           3,924 585,243                 20567        175 20             420
                                                                                                                                                                                                                    8~
                                                                                                                                                                                                                    Augi-i                                         (Mraseori~)
                                                                                                                                                                                                                             . .. . .. . .. . .. . . .. . .. . (MOM)                                         . .. . .. . . .. . 61ON9
                                                                                                                                                                                                                                                                                                                            ..     348,4019               3,125 331 .130 13,718                        SO 10 360
(in thousands of dollars)                                                                                                                                                                                                                                                                                       . 1, 866 146                            16,564       1 .781582 63 .972               495 62
                                                                                                                                                                                                                                                                                                                       . "955,412                                                                                    1.481
                                                                                                                                                                                                                    Suit"
                                                                                                                                                                                                                    SMOk"                . . ~                      (Sft (C) ~)
                                                                                                                                                                                                                                . . .. . .. . . . .. . .. . .. . . (~ (C) aa_) . . . .. . .. . . .. . .. .                       1414,075                 9512 880595 63 325                         763 64 N
                                                                                                                                                                                                                                                                                                                                                        4aw 356 :96S 44:750                          430      53       .242
                                                                                                                                                               k- few                                              B.,%w                      . . .. . . .. . .. . . .. . (venn,art) . .. . .. . . .. . .. . . .. . . .. . .. . 147 .168                  I'"a           137,417         8 .122        39 11 131
                          rligk~ d"let. sm.                                                                                                                                    Eftft (1111 as'll"i"i                                                                                                   . . .. . .. . . .. . .. . . .. . 1,065.100 7,948              1 .012,475 43,454               456      83        654
                                      by Wiiift                                                                                        k-                                                                                                                                          M cel-) . . .. . .. . . .. . .. . . .. . 1.310,217                    14,976      1,278 .565 67,6,17              1149    115 1 .063
                                     le,        111"W"i                                                                                                            00i                                                                                                      (Ne,, Flarnpah,M) 293 .294                                                    2,757 277,622                 12.496         87      12       320
                                                                                                                                                                                                                   P~ .. . . .. . . .. . .. . . .. . .. . . alho :le I. . .. . . .. . .. . . .. . .. . .. . . 315,633 3,260                                              301,914        Iom            52 6 18 1
                                                                                                                              (1)                                                                                All"fliell"i .                                                                                                                         M.M I'log'sill 3S3A$7                      2A21
                                                                                                                                           In        M          (4)         M        19)            (1)                                                                                                                                                                                                      n4      47011
                                                                                                                                                                                                                   set-.                        ~* : : : : *("~" i 6 6* i                            .                                      '712 .773% 1 .                     :134 63's"            482     100      "112
                                                                                                                                                                                                                   N.,,-k                     . . .. ** . .. . .. ... .. . (N- Jen~) . .. . . .. . .. . . .. . .. . . .. .                Z404 . 273 1'7:'573          ,
                                                                                                                                                                                                                                                                                                                                                                     2.2M950, 874 92.676             912      68 1,973
       UnMid SWIM lift. . . .. . .. . .. . . .. . . .. .. . . .. . . .. . .. . .. . .. . .. . . .. . 41,7~                            BA92AW         33-42,M       2,1124,147  110"      loin       309,M          Mledelph. . . . .. . . .. . .. . . . - (SIe (a) below) . 2,250,527 13,915                                                                         2 iszen aiin                    451 w 1,671
"W0,44kedwilliall -           .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . . .. . .. . . .. .     5~74           1.1all"         "I .M2         133,00 23fOlS        Late       204"          piftsixim"                                                                        . . .. . . .. .               1.398,665 7.056 I .M .067                            46.378       229 42           1,093
   All,~ .. . .. . .. . . .. : .. . . .. . .. . .. (S-(C)b."                                   . . .. . .. . . .. .       291 .128          G,'M 268 .418 5 .413                     650 11                241     Fhchmnd : (Virgors)      ' :: :: ~ : : , ~ : : "- (') bal-)                                    . . . .. . .. . .. . . 1 .W .10 10,387             1 .609 .428 60.709              3M 51 Iz            a
  Aug- . . .. . .. . .. . .. . . . . .. . ..                                                        . . .. . . .. . 151 .617                4,Q7        M343 4,512                   259       4            91                                                                                                                               IW,442 Z780                 177,M7 8 .171                 45     13 I'M
   e,"e"n . . : : : * . .. . .. . .. : : :                                                                   . .. .. 972 , 900           124,447 820,655              22,213 3'M            245 1,492                                                                                    I . . ..
                                                                                                                                                                                                                                                .. . . .. . .. . .. . -). . .. . ..- . . VIM"                            . . .. . ..                    WAN          O'llasew ~,138                2~1" in 10293
   B".."                                                                                                                 M35 i            79,972 977 .180 18,973                 4M           31 5,776            "Ha. .. . .. . . . 00 . .. . .. . . .. . .. . . ((26 111) . .. . .. . . .. . . . . .. . .. . . .. . t ~MSM 10,355 1 A84,139 60431                                                  128
                                                                                                                                                                                                                                                                                                                                                                                                     121      68 Illes,
                        . .             .. . .                                                                            7M 416           53,901       661 .469 12 .946          3 .23D 35 1,835                                    . . . .. . . .. . .. . . .. . .. . . (,Vabaa) .. . .. . . .. . .. . . .                               1.038 .BM      6,375 991,Z14 39 971                                39 1.0m
   awirillian              . . . .. . . .. . .. . ..                    . .. . . .. . . .. . . .. . ..                      W,425           4 .330        53,480 2,276 3M 1                                 24     Cd.lba .. . .. . . .. . . .. . .. (S-h CSi . . .. . .. . . .. . .. . . .. .                                               WD .815 5.M 8113 .469 W,071                             139 35 761
   liIi . . .. . . 1) 1,111 ' 3-1                                                                                                        112,690 498,752               15,272    Z424 281              5,91111                       . . .. . . .. . . .. . . .. . .. . . (NOrth CA~ni .. . .. . . .. . . .. . .. . .                      1.627,224    13.4IZ       1 .544 .404        67,413       274      58 1.627
   ""anflatai (1- 11) aw-)                                                                  . .         .. . . ..        416 .F27       675,313 W3,796                43,678     61M 1 '~ 5,019                                                                                                 . . .. . .. . I . . . .. . . I 1 615,166 3,716                           584,541 2607.                 85 25 725
  Portirni                                           (N        Hwapehn) . . .. . . .. . .. . . .. .                       i4s696          22 .620 120.509               4.993 491             w IS                                                                                          . . . .. . . .. . .. . I .. . . .. . .. . .   2,597,4M 21,222            2.442,575        129,159      1 .090 1 IS       3.246
  pro"I'lerae                                                      W.W, 54,997                                                            20.116 131         .3M 3,007 283 70                              122     4.1 . .. . .. . .. . . .. . . .. . .. . . . (T.n-) . .. .. . .. . . .. . .. . .. . . . 1,378,667 8,W7                                             1,313,240          56.019       209      32 11160
MdA~ PAPSW .. . .. . . .. . .. . ..                                                                                    SAM M            311111 .1139 4jrwe           IVAU 101,930 M                  413,413     C." Rfig~ . . .. . . .. . .. . . .. . .. .. . . . .. . . .. . . . . .. . . .. . .. . . .. . .. . .. . . 1"51,06M M765 9,152ms 350"1                                               I'"s M SMI
   aSer"a",                                                    _Iielr)             .
                                                                       Svc) . .. . .. . .    .                         1 :024151          93,591 887 .861 33 .282                 2,122       67 7.2M              Uni .. . . .. . . .. . .. . . .. . .. . . (,- (d) bi-) . . . .. . .. . . .. . .. . .. . .                               1.459 .9w    10,503 I .395'M5 52,509                      293      24      1,276
   4~                                                                                                                    4W,745         214 ."2       1,180,057       32,457     6,516 156 17.116                  C~ - . . .. .                               . . .. . . . (5,ie (d) ~) . . .. . . .. . .. . . .. . .. . . 1 .994,879 IS'"I                         1,905 .994         68.393       399 39           1,413
   'I'Midwah'.                                                                  . . . .. . .. . . .. . .. I,267,U38                      19:1,443     1,025 .099 32,390          2.132 148           13,07         DWrift                                                   M1111illen) . . . . . .. . .. . . .. . . .. . .. . .          2,9~149       20,167 Z829,907               1012M          548      77     2,220
   Fllle-gh .. . .. . . .. . . .. . .. . .. . . .. (See                         . . . .. . .. . . .. . .. . . .. .       .7l ..          173,534        674.775        19,659 1,743         2"         1'5ao       Inchanevils . . .. . .. . . .. . ..                      Oral-)                                                   1 . 1,667,623 8,001 1 .589 364 68,101                           399      45     1,713
  FtWwnard .. . .. . . .. . ..                       NOW .                     . . . . . . .. . .. . . .. . we'760                        65,946 728.552              26.405     5,328      147        Z382        ~11                    . . .. . . .. . . .. . .. . .. (K-,,,*)                           . .. . .. . . .. . .. . . . 970.573 5,837                    921,051        42"          220      30 1,117
  Mmingto, .. . . . . .. . . (Daliv,,luli) . .. . .. . .. . .. . . .. . .. 128,540                                                        39,183          83,472        305 1,089 9                    1,152      Parklill-9                                                        V"PriS)                                                  529,381 3.616               507 .424       17.755         96 is            472
                      .                                                                                                                 "i            3.111OW11124   173= IzM               Lu 23.M                                                            .
                                                                                                                                                                                                                            R.00se .. . . .. : :.:. . .. . . .. .                         "l                                 in                       ky"                             4714 16      &IFF M 11.1"
  Aft. .. . .. . . .. . .. . . .. . . .                                 . .. . . .. . .. . . . . .. . .. . . .. . 70 IN                    79,397 662 .971 27,68D 2,168 SO 10,822                                  Abe'de", ~. . . .. . . ..              . . .. . .. . :                j : . .. . . . .. . . 185,081 2AM23 165'00? ITT                                                               6, 13 318
  B"Oron                                             (AW-) .. . .. . . .. . .. . . .. . .. . . .. . 528 .754                              62,410 445,616               19,399 7"             182          401     CN-W - - (,- (b) ba-) 2.779,672                                                                                                       24:~         2.6,17:5"79      104,911        803     121     2.050
  CoWlbl . .                                         (SCIrti C-dre) . . .. . .. . . .. . .. . . .. .                     350 454          34,126 314.551               Io.w         443       is          480      1). M . . . . . .. . .. . . .. . Q-) 792,237 9.303 722,112 59,076                                                                                                                 379 & 1 .303
  Greensboro .. . . .               . .. . .. (North Carolfre) . .. . .. . . .. . .. . .. . .                            688 :946          77.300 581.375 23.700 1.350 82 3,139                                    Fargo . .. . .. . . .. . .. .                 . .. . .. (North Ukata)                      . . . . .. . .. . .. . . . 175.051 1,818 157,340 IU72                                  104 21 35B
  j.d- .                : :: - * * (Mleiirippo . . .. . . .. . .. . .. . . .. . .. . . 267,8541                                           24.075        230,638       12.451        317       82          297     M"~                     . . . . - (~) .. . .. . .. . . .. . . .. . .. . . .                                             1 .420.375    15.435 1 .338.091               643%         .9 78 IAM
  Jadal-AO . .               . . .. _ . . .. (FlOrift) . .. . . .. . .. . :. . . .. . .. . . .. . 12535M
                                                     (I_)                                                                                13719M 1 .056 .605 55,289 5,982 356 1,300                                 Orli .. . .. . .. . . .. . - . . .. . .                                                      . . . .. . . .. . .. . .     .2,679 5,7M 401 .413 34 .667                            M 0 Sw
                 . '
   Nav~ . :. ., : . . .. *** : . .                                           . .. . . .. . . . 6110 .900                                  81,331        565,568 24.20             1.377 SO 7.326                   SI ~ - ..                                                (M-) . . . .. . . .. . .. . . .. . . .. . .. . .               1,4113,546   13,969 1 .319 .733              67.094       426      0 2.231
C.r&M A .          .. . . .. . . .. . .. . . .. . ..                              .. . .. . .. . . 11,7113,100                          W&M           4.91 ISLO24 LOW                       385      2LO 2         S1 . Pad               . . .. . . .. . ..                                                                              1 .238,478 12.171          11159,810          64.61 4      398      62     1 .423
  onarnes                                                                   781                                     6w                    57,873 eas 151              21.062 1.284            V J.256                                                                      (See M                    . . .. . .. . . .. . .. . . .. . . M,532 7,158 832,819 45bN                                     36, 67 on
  clw~                                (sm                               (it)                                        I.M :821            174,661       1,0031190       27.436     1,3W         63 1 .832                                            . .. . .. . . .. . .. . . .. . . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .   86751,540 U.270            &JUAN            455AN        2.04111   .47     O'Yal
  D.cl                                               (MI`V1; .) .. . .. . . .. . .. . .. . . .. . . 1.91                                U7.025 1,602,93- ".065 3,072 IQ                                                                                      . . . .. . .. ple~                    . . .. . .. . . . .. . .. . .. - 377.667 2.5112 357.370                                             '1
                                                                                                                                                                                                       9.345      Nb~-                           ..                                                                                                                                     17285                 12 347
                           . . . . . .. . . . . : (k."ki . . .. . .                                .                 91                   833W          M1710 MASS 1.637 71                            4.111      A~ (Sea (f)                                                                          . .. . . .. . . .. . .. . .. . .   2,452~116     ISAM         2,320 .908 112.488              510 116         2.43 3
  k"Sm"Oft .. . .. . . .. . . .. . .. . . .. . .. (Ktinduay)
   Lo.h~ft .                                                                            .
                                                                                     . .. . .. . . .. . .. . .           540 .1 .         59 .189       454,954       22,067 989 29 2.887                                                                 . . .. . .. . . . (W-ro) . . .. . . .. . .. . . .. . . .. . .. . .                 1" .354      1 .976 132,U7 9,878                          46     23        204
Sit CWW ""0") - - . . .. - - 310 .732                                                                                                     31,63il 271 .263 615~28 1,03D 27                                2M                                           . . . .. . .. . . . IS. M Now) . . . .. . .. . . .. - I . 1 1,6511,747 13,310 1 .548,215 94.633
                                                                                                                                                                                                                                                       ..                                                                                                                                            407      87     2.0%
                                                                          I. . .. . . .. . .. . I .. . .. . . .. . Wi"                  Sn'M          4,43OPS        22LOSO    -13,4114 3.794 31AN                0-                        . .. . . .. . . .. . .. . .. (C.1~) . . .. . . .. . .. . . .. . . .. . .. . . 911.751 8,637                                  853,402 48.714              204 45 749
  Atersew                                                        Dalt.) . . . .. . .. . . .. . .. . . .. . 86,851                           9,5w          68.364        8.606       246       23 92                U1!4 RaO .. . . .. . .. . . .. . .. . . .. . .. Ql~-) . . .. . .. . .. . . .. . . .. . .. . . . 574,157                                4.923          ws'w           32,549       110      22        655
  crkw                                               (S- (b) ~) . . . .. . .. . . .. . .. . . .. .                     1,8118,236       325,634       1,499.271)      59,326 5,266 372                 8,488      ~on. . . .. . .. . . I . . .. . . .. . ..                                   . .. . .. . .. . . .. . . .. . .. . . .     1,156.934 8.046 1 .095.42,                    50.975       220      19     1 .2M
  D. W. . . .. . . .. . .. . . .. . (1-.) . . . .. . . . . .. .                                       . .. . .. . . 458255                83,3213 343.2W              30.013 1,023            45          6M      00- Ofty                     . . . .. . .. . . .. . ..                         . . . .. . .. . . .. . . . 810,615                       6.548          756,078       45,903        207 72 1 .007
  F.W (PkIth D*.W                                                                                                          93 .9189         SAM           74                                              I"                    . . .. . .. . .. . . .. . . .. . .. . . ~ (Y-) . .. . . .. . .. . .. . . .. . . .. . .. . . 664,959                       7,349          613,116        43,171       266      49     1,008
                                                     (Wili .. . .. .                                                     017208           IS'=               .211
                                                                                                                                                        637.126       24.126 2,075
                                                                                                                                                                      to= 176             2.059
                                                                                                                                                                                              n        Z548                                                                            . . . .. . .. . . . .. . . .. . .. . . .. . . 12,129.910 1112,230            12.015,002        usim         4.340     m IO'M
  oir~ . . .. . . . .. .              . . . . .. (Nbeft)                                                                 247 :287         .,842         1111,809 19,016             074     120           523     Anon-P . . . .. . .. . . .. . . .. . .. . .. ~I) - . . .. . . .. . .. . . .. . .. . .. . . .                               146,713      1 .55. 136,099                 8.784         21 2 20
  sl ~ . . .. .                                   .. M ."i                 . . ..                .. . . . .. . . T71 529                '02.877 1119,943 29.705 1.878 269 16.857                                   B. . .. . .. . . . . .. . . .. . .. . .. . .. (~) . .. . . .. . . .. . .. . .. . . .. . .. . . . 260.787                               2,915          236.682 10,823                68 6             290
  la : pw .         . . :, . .. . . .. . .. . . .. (MIr-) I I .. . .. . . .. . .. . . 710,971                                           105,603 675,323               V.934         87,       49       1,19,      Hellila .. . .. . . .. . .. . . .. . .. - (M .nlari . . .. . .. . .. . . .. . . .. . .. . .. 236,937 3 .527 213,503 19,293                                                           75     20        519
  SprirgUM . . .. . . .. . .. . . .. . .. . . .. (Sm (b) bobw) . . . .. . .. . .. . . .. . .. . . 527,178                                 63.461 437~629              M'691 1.167 35 1,195                        Ho,idld. . .. . . .. . .. . . .. . .. . . .. . .. (H-1i) .. . . .. . .. . .. . . .. . . .. . .. . .. 3D5,625 3,269 290,183 1 tgr                                                     97 w             124
S.'efelSSi A gi . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . .          SAIMW             411.2"       4AO?.M          2,14j"     I&M       IAM        13,790                                                                                                                               4.984394      35,932 4,678." 264M                        1 .7313 1 TV 3A2I
  Alb~                           .. . .. . .. . . . (14- W.~) 11 . .. . .. . .. . . .. . .. . . .. .                      182 .484         12 .794      1610,760 6.350              4.5       a 107                                                                                                                                          754~636 5.01                714,478        33.652       220      35 560
  Au;W                                                                                                                   504"           300.293 1,132,671 61,007                 4.452      907 5,086              POM"            . . . .. . .. . . .. .                  (Orewn) .. . . .. . . .. . .. . . .. . .. . . 892.015 8,711 833,196                                          .9.108       1 w 32             784
  Ch"lln", ::                       : :: : :: : - :                        93985                                                        1 ll~ 75.663 6,137 3318                               12           18,    R. . .. . .. . . .. . .. . . .. . .. . . .. . .. (~) . . . .. . .. . .. . . .. . . .. . .. . . . 269,674                                2.088          2!14.720       12.485         58     29 294
  Delf"s                                                                                  . .. . .. . . .. . .. . . 967:597                   '450
                                                                                                                                          69. 736,347 53,761 3.073                          104 4aM               Gas ~ City .                          . . .. . . .. . .. (UMh) . .. . . .. . . .. . .. . . .. . . .. . .. . ..             409,247 3.141 M.460                        20232          76 25 31 3
  D-           .                     . .. . ..                                                                                            70, M         448 823 25515 1,055 123                           354     S.F ra - .. . .. . . .. . .. . . .. . .. (Sae (.) ~) . .. . .. . .. . .. . .. . .. . 3,30,519                                         24,203 3,093,1123             185,139      1 .446 120 4788
  Lim P~                                             (Arkarmi                                                            271 .487         28,211        226:144 16,iil 292 54                             165     S,ifirlie ~ . . .. . . .. . .. . . .. . .. . . .. . .. (W-,r,,.)                        . .. . .. . . .. . .. . . ..    1,262,412     11,906       1,176,224 72.445                359      31     1'"7
   4- oelil-                 . .. . . .. . .. . . .. S."ii.Q .. . .. .                                                   6W .976          69.672 561,9so              26201      1,713 107 1 =                   Ofk.WW-r,W."OP~~. .. . . .. . . . .. . .. . . .. . . . .. . . . .. . .. . .. . . .                                          224.331         m 1911,116                 SSAM         M 13 106
  Oidii Gly . . . .. . .. . . .. . .. . . .. (Oft~) . .. . . .. . .. . . .. . .. . .. . :                                499,16 1       101,071 371,306               24,6018       S39 131 i'los                 PwAo Rco . . . .. . .. . . .. . .. . . .. . .. . . .. . .- .. . . .. . .. . .. . . .. ,575                                                  34          30.138        14,342         5D 1 1
                      . . .. . .. . . .. . .                                 .- . : . .. . .. . .. . . .. . .. . M.1718                   46.970 2D4,088              22.198 1.587 55 a                           ol"I, Mb                                                                                                                       7. 765 159,978 18,742                               162      12        107
                                                                                                                                      JAMA54            403 M        2BB.U7     21JW 'A"                    n
                                                                                                                                                                                                     22,111113   RM. .W.                                                                                                                     I3,14M G" IMAO
                        " : - *--'- .--(
   AMMOMp ' "'*' . .. . .. . . . .                                       .. .       . .                         1-2,XI                    15,243        138,178 8.807 139                      2 212
   Sal. .. . .. . .. . Od""a) -                                                                        : . 77278                          46955         X, 11,380                   291        4          107
   H*fire . .. . . .. . . . (f,onaine)                                                                           ~24519                     9:206         03.964      11 .218 297 3 231
   Honi . .. . .. . . . (~U)                                                     . . .. . .. . 3,103507                                   33.852        145,483         3.590       426                                                                            (.) caf~             . . . .. . .. . 8 .291,913 60,135 7,772 .457 449 .531                                                     3.192   299    6,309
                                                                     ..                                                                                                                       71 86                                                                (b) lih~ . ~ . .. . .. . . .. . .. . . .. . .. . 3,666.501 31 .356 3,480.398             150 .415
                            ..                   (-S I.) ~) '' . .                                         . 267.559                    424,669       2,733.303 95,659 71562                425        so5i                                                                                                                                                                                        1.167  188    Z97D
   pt.ari. . .. . . .. . .. .                    (An-)            .. . . .. . .. . .. . . .. . .. . . .. . .     429                      26:612 376219               161805     1,025 8.797                                                                       (C) N- Y~ 5 .343.053 39 .016 5,101,371 196,319                                                                                 2,217   252    3 .878
   Ford. .. . .. . . .. . .. . . .. . .. . . .. . (0 gor)                             . . .. . .. . . .. . .         '529
                                                                                                                 506,184                  63870         415,OM        28,031)       887     14'i          233                                                                                                           .&I ' 77, 261 . 3,20al,289 120,902                                           692 0 2 .689
                                                                                                                                          17 373 142:118                                                                                                            1) p"
                                                                                                                                                                                                                                                                   ~')                      3 -            1,         20971 3. W .M7 128248                                                          NO    92 21654
   p. .. .. . .. . .. . . .. . . .. . .. . . .. . (,li                                       . : 666,6                                                  ~ 1 NO 6. 5111 52 55
                                                                                                                                                                                                                                                                   M                   .. . .. . . .. . .             4:'1 41 '1 : 1 ON 29 :209 3 '869,123 207.12 1                                  D17 2M      4,528
   SO ~'6~ . . . .. . .. . . .. . .. . . .. . (Ulah)                        : :: : :: : :. :I . .. . . ..        nI :5M                   29:6n                       4201          339 37 21 7
   Sm F-diiis, (Sm (a) tOw) . . . .. . .. . .. .                                                               Z077,624                 2309M 1,775SN 58,712                     7.096      183       4M
   S.i                                                                                                                                  128.278         644,168 38.545           Z371 57 1,369                   I District office details word not 8~ailabl . for Iaf.nd ir-rsals pending classification when FY 1979 booKs -e closed .
                  (wasirral . . . .. . ..                                                                        814,759
Offl . 0 iiii ;~ Op-s- .                                     .. . .. . . . .. . . ..            . . .. . M'My                             25,111341     guJW Mull I .M                          a   In
      ilieni. . . .. . . .. . .. . . .. . .. . . .. . . . .                 . . .. . .. . .. . .. . . .. . .      24,101                       226 31 .406             7 .990-        21 438
      01"i *~*. .. . .. * - - -*-
OfeIir raffefiaileiii~Iiii                                                                .. . .. . .. . . . 279,916                      25,308 233,981 19.529 1,051 6                                    41
                                                           . .. . .. . . .. . .. . .. . . .. . .. . .. . .. U5,217                      zi                nAm       436,435                        131,18 1      Table 6-Overassessiments of tax as the result of examination
G.=                       Wend-                          .
                                                                                                                                                           .                                                     (Exclusive of claims for refund)
                                                                                                                 766,173                                          636,435 129,738
                                                                                                                   1,443                                                       1,443
         ~ diasisIo
I-,d aii:dee 6;C6                                                                                                  5~443                               6,443                                                                                                                                                                                             Alaiiii,lt PACOMWArdW
                                                                                                                                                                                                                                                                                                                                  "aah-
P.k.w.                                                 . . . .. . .. . . .. . .. . .. . .. . 222,558
                                                                   .                                                                   208.127        14,431
                                                                                                                                                                                                                                                                                                                                  1978 tm im Il "
                                                       .' . .   . . .."         - .        .     . - I
                                                                                                                                                                                                                     Teli I .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . . . .. . .. 132JIM 1331M              IM2.M 0 :11271741
                                                                                                                                                                                                                   dwidael .. . .. . .. . .. . . . . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . .. . . .. . .. .     106,458    108.31M 97,962 W,358
                                                       ~1'                                               1:11:14.        655,6618                4,509,112     1 .271  14,648    608 10,876                      A.1-1~ .. . .. . .. . .. . . .. . .. . . .. . .. . .. . . . .. . . .. . .. . . .. . .. . . .. . . .. . .. .          .150    1,453   10.809 16'536
                                                                                                         a
                                                                                                         2 425 14 3N.M                            1 .936.8%, 83 .017 6"'Q3 Q7 9,663                              Cofporatan .                 _ . . .. . .. . .. . .. . . . .. . . .. . .. . . .. . .. . .                        11,002 ID,498      158,810 163.538
                                                       w N-
                                                       w ""'eYft                                           .,                                    al .olo               15,413 1,371     12,87 1                  E.t .. . .. ~ .. . . .. . .. . .. . .. . . .. . .. . .. . . . .. . . .. . .. . . .. . .. . . .. . .. . . .. .     4,183 3,974        28.263 34,230
                                                                                                         2.0 ~ 77.111 'a MM&Bul                  21 :5738l-349   48,4w   II& 111) 5,01811                        GM . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . . .. . . .. . .. . . .. . .. . . .. . .         Us         502      1 .532      2,242
                                                       (d) "No - -         . . .. . .. . .. . . .. . . 2,138701   I      ziefien                     869 B74     52DW 3.875 392 15,517                           Ude . . . .. . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .. .     4 .040 4278        SIM 7,048
                                                                 . .. . . .. . .. . .. . .. . . .. . .   2.172:043 469,743                                        7,M5 I'oll 9,949
                                                                                                                                                          of$ 114.768                                            Firpl.W-1 .. . .. . .. . . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .. .         4 .9W 4,051         5.373 9.791
so



 Table 7-Number of returns Hied, by Internal revenue
 regions, districts, states, and other areas
                                                                                                                                                                                                                             Table 7.-Continued
 bftnw am,mmum fghmak, magma. stiame aacI                                                   Toam -      h.WhW               Dool-Ocad                Fiduchay P.W-~*                   '-' EmIsIa go,
           (Woaaw-adad by abroft momb                                                         aaaaa Iao,aaa go,             .01bragad1aa                                                k-aa go,                             Waa d                                     dktktk I&OWs mard
                                                                                                                                                                                                                                                                                    d1ahko l                                                                                                           ATF Rag- Eg. Inal
                                                                                                                                                                                                                                                                                                                                                                                               p1g.     doct-ft
 ahamm, M baftorm                                         of            h6b)                       (1)               m            m                         (4)                (5) (4)                                m                                                         a*- Biala
                                                                                                                                                                                                                                                                                                                                                                                                (11)           (12)          (13)           (14 )
                    11afto, I. .                    . . .. .      . . .. . . .. . .. . . . .. . .. . . . .. . ..           140,174A45      BOAM70          IAXA54          1AM"       linize        2424~M      ISOA06
 11.1.411.ft 9 -                                                         .            .. . . . .. . ..                      IqA2Sjg7S 1ZA30A22             lit          7 SWIM           1"Aft       MAN 24AN                       tkdW 1201- IWW . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . . . .. . .. . .. . . ..                   2m,m        29MIAM       45CA79   1.2113.745 53%745           1 .013,489         SAKM
    Ago. . . . .. . .. . . .i . .. . . .. .                 iika i~i                                    . .
                                                                                            ~1111 . .. . .. .                 1,184973          8MUD           722 A.4346      9,790 8,097             22,054       1 =      mrs"Magaft Rag. .. . .. . .. . . .. . .. . . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. _                      30'"? 3.724" 3I .M                 251.2" gain                   90 .1" M.200
    Augusta . . .. . .. . . .. . .. . . .. . .. . .. (htW-) . . . .                           . .. . .. . 687.952                               .9,747         41,592           9.683 3'&~ 11 .911 M4                          No" . .. . .. . . .. . .. . . .. . .. . . .. . . frae (C) be1m) . .. . .. . . .. . .. . . .. . ..                                   211 .286               MIN           6,536          a .972 25.288
    13- ..                                 . .. . . .. ok.~ 3 695,782 2.452,235                                                                              223,094          W'5'6 Iowa 78,700                     4,682      "oft - . . . .. .. . . .. . .. . . .. . .                              . .. . . .. . .. . . I I                         MIND        136,452 5.461                           .
                                                                                                                                                                                                                                                                                                                                                                                                        3,960          8,aO5 14,899
    Brook". : ::. .           : " : :, b :                                                                . . . 4 .139,566 2,766,931                         265-W            0,295 28,901           113,I7a 4 .692            B- . .. . .. . . .. . .. . . .. . .. . .. . .. (~) .. . .. . .. . . .. . .. . .. .                                    6,22B        632,512 31 .771 38.617 9 546                       128,694 B8 197
    8100. .          i                             .. . . .(Bar, (0 becra)                              . . .. . .. . ..     2 .W .487       1327,311 1575N 36 7                           ISM4           .5" 3,366                                                              (S. I.) b~) . .. . .. . . .. . .. . . .. . ..                       3,817 7W361 50,787 a                                                  071 1 05'~678
    Ikkam-                . . . .. . .. (Va`r`o"t) 331,760 199,NS                                                                                               20.90B          4.735        2,645       7,327         340     =        (Sm(c)~) . .. . .. . . .. . .. . .. .                                                                          4,040       433.734 28.376                    12,574           19,626 56 .M
    14a,0o'd                                                                                                                 2,V 16a 1,428 .153               152,13M                      20,222 $6.414 ZU2                   au,%rc~ .. . . .. . .. . . . . .. . .. . .. (Va""o"t) -                     ..        ..                                  662        T7,436 3.334                        2.113 2,911                       9,574
                                                            (Saa (c) bak~,) 371 .028 1 .813,632 205,372                                                                      114 .427     35,222     124,213        4,563      HarOcr%1 . . .. . .. . . .. . .. . .. . . .. . .. (C~) . .. . . .. . . .. . .. . .. . .. .                            5 .007 395,681 27 .847 8, 01, 11 .81 130911                       7
    Fort-th (N- HoroOft. .. .       .. .              . ..                                                                      588 .183 383AW 35.883 6 .= 3771 11,273 6m                                                      mar~                                 (S. (C) bWow) ..                                                                 6,746 84M26                         75AN 1,                             '
                                                                                                                                                                                                                                                                                                                                                                                                                           687          23,372
    Pr.wd .                      .. .         ...           (R~ IW.M                                    . .. . . .. . .. 600.978 C1 .739                       34,ia2           9.6213 3,M7 IBBX 531                                                                             (hkar H .Iroatkr.)                                                      9A        114,415 4.788                             4"
                                                                                                                                                                                                                                                                                                                                                                                                        2,07 6.015 17 .06B
                                                                             i.6                             I              1"24im         Izagaml         1,152AII         2FOW        InAn         343,724      I&AN                                                           (R~ W--O - -                                                            639 116,628 6,035 1,989                                       2.594 12.958
                                                                                                                             3,290.394       2.172.7" IN,-                    43-169 26 .M 54,210                   3,110                                               .        . .. . . .. . . .. . .. . .. . . .. . . .. . .. . .. .            23AU 1,2104,12           Ims"       153joll      01,234 112.040                    WFV
    N-Irk                                                                                          . ..
                                                                                    .. . . .. .. .* . ..' .
                                                                                     c                       . - 5.033 .595                  3,198,487       313,647 U .052               4Z227 MASS                5,90 7    awar,or, .. . .. . . .. . .. . . .. . .. . .. . (Mfiry"&D'C .) .. . . .. . .. . .. . .. . .                            4,735 565 .677 23.720 9.133                                     16.417 ia2.540
                                                            (S . (a) 4,376,704 2.957AM 291,551                                                                                94,554      36,356 68.997             4,183      N-aA .. . .. . .. . . .. . . .. . .. . .. . .. (N- Jersey) . . . .. . .. . . ..                                         5AD6 9m'447 66,527 IZ973                                      22' 957 273,687
    F"burgh                                                 (S-(.)                                                           2:578,01 3      1 .796,778 160,716 39 .629 MODS                           29,826       1 .966     PNI@dMPN& . . .. . . .. . . .                     (Sae(e)baka) -                              . . .. . .. . .. .      4,935 752,6S4                       37.813      14.9m           27,FO7             85,749
    Fb~                                                                                                   ~ ass 923                          2.085142        170.699          30,547      24,277 47,763 zm1                                                                      (' (a) ) . . . .. . . .. . .. . .. . .. . .                         2 .419 425 .961                                 10,726 22.329                      48.907
    worrim. . . .. .                                     554 :273                                                                               245:764 21 .381 10.189                      2.463 9 .040 467                                                  . . .. . .. . .. . (Virgoi.) . .. . . .. . . .. . . I                                  4,879        59BQ43 IN'51                          1
                                                                                                                                                                                                                                                                                                                                                                                                     12 .05a         2D,666             82.467
la,asaogmi6giow---              .~            ~.. 1 . .... . .. . . .. . .. . .. . .. . . . I. . . .. . .. . . .. . .. MUZU14 UMVIS
                                                                                         ..      .      . .       .                                        1.147,187        Iffin       184 .050     354"        IlAll        wOrri"Mm                                           (D*-) .. . . .. . . .. . .. . . .. . .. . .. .                    22.724         172 .200 IM.681          2.620           .422        Z713             29,629
                                                                                                                                     W2 1 .988.131 1.,738                     N .411 MIS 49,319 Z040                                                                                                  .. . .. . . .. . .. . . .. . .. . .. . .           140 4. Bull         5DA64 1WA49            19.092 140,w
                                                                                                                                                                                                                              Aftft . . . .. . .. . . .. . . .. . .. .. . . .. .                    .. . . .. . . .. . . _ . .. . .. . .. . .                                                                                           B
                                                                                                                                                                                                                                                                                                                                                                                                                                      -,in
                                                                                              .. .      . .. . .. . .           979,.ki      1 .M6.W2          90,6115        15,950       14,541 28 .488 1,340                                                                                                                                      4698         632,433 27 .891        16,849            .627 21,347                    1 .470
    Cot-b.                             . . . .. .                                                                            1.637,500
                                                                                                                             3               1 .095,964 112 863 9,866 12,328                          24,385        1=                                                                               . . .. . . .. . . .. . .. . . .. . .. . .       2:277        414,498 10,468     10 043 2 1 49.872
                                                                                                                                                                                                                                                                                                                                                                                           7
    G-rob-                                             . .(N.                                                                   286552       2 202-128 165iii 24 .463 26,170 55JD43 4452                                                                                                     r."") . . .. . . .. . .. . .. . . .. .                  2D30         340 .182                            '
                                                                                                                                                                                                                                                                                                                                                                                             .344 7 :940                 .3" 39,670
                                                       . ~ (Mma'w)                                                   .. 1.23.                                  56.231 6,380                11,028 17 .646             om                     . .. . . .. . .. . .. . .. . . .. . ~-) .. . . .. . .. . . .. . .. . .                                  4,541        676,916 m 11,775 23031                                   695          81,379
    J.d .-A.              . .. .         .. . .. . . . . (FIok1a)                                                    .. .    6.252,.42102 3,87NIBOW37
                                                                                                                                     612                     600.666 07,011               49,434 146,519           9.442                .. . . .. . .. . . .. . .. . .. . .. . . (kkkaoaaw) . .. . . .. . . .. . .. . .. . . .. . .                  1267 273.953 5.182                               8,194                             32,
    Nastaft                                                 cr-) . . .. . .. . .. . .. .. . .. . .                           2,720.204 I~M.450               121,123 19.868 27,331                    33,W          1.896     Jb&  .Wrr4M .. . . .. . . .. . .. . .. . .. . . (Florida) .. . . .. . . .. . .. . . .. . .. . .. . . .               10,540       1,252.464 M.073 38,381) 22.672 359.708
                                                                                                                            113"1          12.152.791      IAIMM GM7                    149=4        22szo       17,170                                                                                                                              2,793 510,150 - I O.W 10~mi 21,310                                               162,-408
                                                                                                                             z       082        8"'We        160,639          36,285 22.055           40,668 Z924                                                                                                                                  =463         3ANAU        54j" 121JU "All                        Min               639"
                                                            (S. (d). .. W-) 3.&76749 602         . . .. . ..                                 ':~'Sw
                                                                                                                                             2               219,191 49,057               27.727 63~DM             4.008      C .11,              . . . .. . . .. . .. . .. . .. . .                                                                 3,715        456.142 27.456         21,341) 9,880 MOM 155 .185
    DM.fl (LOOV-)                                                                                                            5, 3 M5 '19,                    292,478 63,W 46,815                      85,619 3,889              cwm~ IS. (d) W-) .. . . .. . . .. . .. . .. . .                                                                      4,875 SM.394 16,364                2D.010      14.901 27,485                     103,ODD
    k4.. ..h                                                                                . .. . .. . .. . .. . .. . . 3,M1755:7 39 2:185,538 196,711
                                                                                                                                     M                                        3gln        22D57 Sim                4.081        DM .ft . . : : :: : :: : :: :,*                       (Nfio'%w . . .. . . .. . .. . . .. . .. . .. . . .             5A% 859.654 14,727                 41 .480 MAN                 38AN              137AM
    Low"Ma . ~                  : :: . . .. . ..                                                   .. . . .. . .. . .. . 1 .900.025 1 .2712-                 IM,929           19,092      20,,4MS     28,739 1 .579             kkkar-ooft                 :      :: : -- - 0 0-) - - - -                                                            4,7W         W035 17.5M                        13.41~          3"m                 73.421
    ParkoroW,Q . . . .. .               . . .. . .. . .                                            .. . . .. . . . . 076.615                    M.IV           U,141           9.042        %M                                             . . . .. . . .. . .. . .. . . .. . .. . . (Kmtucky)             .. . .. . . .. . .. . . .. . .. . . .
                                                                                                                                                                                                     -152M            698                                                                                                                            2,368 373,764 8.579 10.~ 17 .M 17,447
                                                                                                                                           12~11            .292,258 M4,m IPL644                         -                      Parkwitkn .. . .. . . .. . .. . . .. . .. . . (W- %,a") . . .. . . .. . .. . . .. . .
UM-M A 19,051038                                                                                                                                                                                                 34.655                                                                                                                                  913 187,= 3.9W 7.153 10 .0m 20.695
   A~ .                   .                                 (r (b)t~) 5,438.W                                                   451             27 362 27,310                  4,351        5,735       7,209      I'ou      111damad Ragoon . .. . . .. . .. . . .. . .. . . . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. .               1 .579
                                                                                                                                                                                                                                                                                                                                                   41 .613      3.5411511 V.1"        20SA40 "All                  inmmg S32=
    cwc.g. . . .. .                                                                                                                 .673     3, 6811 .385 323.919           109.592       M."S 98,921              B8!14        Ab~ . . .. . .. . . .. . .. . . .. . .. . . (SokAh Dgk~a,) . .. . . .. . .. . . .                                                 100,062          1 5,775 ' 286                         .
                                                                                                                                                                                                                                                                                                                                                                                                                      6.983 16,949
                            .
    D.W`ak . .. . . Q-) . . .. . .. . . . . .. . .. . ..                                                                     1 .9M 414       1 .185. -7 1",081 33.100 21 .682                         34.161 4,839              cftw                                                                                                                 8,375 862.965 50,188 17 :025 A .10 192 .194
    Fgrg~ . . .. . .. . . . (NoM Dako4a) . . . . .. . .. . .. . .. .                                                      ~:Jn MI, 7"                                          4,633 5,424              7298 1,502              () . kk~                                                            .. . . .. . .. . . .. . .. . . .. . .            5,789 387.560                      24,457        B784 21 .619 32,OD5
                                                            (Wim-Wn)                        . .. . .. . .. . . Z937.50 1 ..7,132                               92,139         60,040      M.171       U,920 3.724               Fa,W . . .. . . .. . .. . . .. .. . .. . .. . . . (North Dokc4a )                                                    I'mi OD'371                          8 .864 2.5%                 7.6m 16 .846
                                                                                . .. . . .. . .. . .. . . . 1 J0571511 Baoiw                                   70,342         13,762      1210R 20,902             2,846        mt~ . .. . .. . . .. . .. . . .. . .. . . (W-) . .. . .. . . .. . .. . . .. . ..                                     6,879 535,406 31 .1336                         n.532           23,621 WIQ
    M L.A . . . .. . .. . . .. . .. . .. . . .. . .                    ** . .. . .. . .. . .. . .. . .                       2.OW,974 1 ."3,WS               195.185          43,138      251C36 53,50D            32W          011.1. .. . . .. . .. . . .. . .. . . .. . .. . . (wok..k.) . . .. . .. . . .. . .. . . .. . .. . . .                4 483        M.849                  12,191 5,408 ISA38                            35,482
    St fw .. . .. . . .. . .. . =01)                                  )              . . .. . .. . .. . .. . .. . .. . . 2,582.947 1 .666,795 149,672                         3D~IM       25,665      .7,516       4,434        St LOLM, . . . .. . .. . . .. . .. . . (mookxxI) . . .. . . .. . .. . . .. . .. . .. . . ..                          4,21         SM.709 21 .7512 161M 23 .765 56,05
                                                                                                        : 186' .996                        111 .240,016      132,516        IZ,641                   X9
                                                                                                                                                                                          19.477 20.971            4,212        St. ftd - ~~ . I I ~ ~ (hfi~)                                                                                        3
                                                                                                                                                                                                                                                                                                                                                     4,181 435449J&M         27,185     32 .475     10.557 27,466 96,9W
                                                                           . ..
                                                                       . .. . ~ :                                            16241sm J5431W                 SUAW              7T.034    299,450                  17,247         SpArrow                                              IS. (b)                                                            .965 31 18, 26 8,74,                                         14,413                 .5b,
    Atkxpmacke . . .. (N-W Mara-) . . .                                                                                         73D.088         484.W 36,421 5,493                          7,851 11112"DO            485    saaawalamI maga. : :                         . . .. . .. . . .. . .. . .. . .. . ..                                   21,611 3AIm               UX54     114,527       UJIMP          158AM             login
    Aust, . . . .. . . .. . .                                                                                                5,. M 3 .161 .450               229,,461         46,M 55.421             M'm 3,717                 Aboc~ . . .. . . .. . .. . . - - . .. (~ MeWoo) . . . .. . .. . .. . . .. .                                              758      148.369                 3 .957      Z904            61160 21,976
   Ct.Y- -                                                                                                                      315:T69 187,371                1a,ow           2.757        4,3W        7,053 368                       . .. . .. . . .. . . .. . .. . .. . .. . ..                                                                 6,272 9IM56 27,615 25.211                       24,"3 30,443 42B.5W
   Dw~                                                                                                                       3.61 1 289 2,251 .211           199,M7 51037 57AM 3,193                                            Qw~`a"`a                                             ~~) ~ .                         .. .        .. . .. . .             "1 70.156 2,153                              1,982 4,779 15.479
    D-                                1                        18117.888 I .184AW 107,327 23,701                                                                                          MUS         X516 2,173                ~w .                       bocr~)                                                                                    ~ :257 760.81 8
                                                                                                                                                                                                                                                                                                                                                     4 26,209                           M .285                      34.Wl 142.752
                                                                                                                                212 No          "8.457         69,837          8.443      12.318 20.617 902                     D-                                                                                                                               371 .502
                                                                                                                                                                                                                                                                                                                                                         338 15,700 M6 15.617 91 .0,8
                                                                                                                             2
                                                                                                                             ' :196.'B6                      115,Q9 10,298 151800                     "oO3         12  Z        LAW 11ock . .. ..                          . . .. .                                                                       74     257,840 6,607 5.812                                14.364             35,738
   Owah-g City                                               cm~)                                                               M 7          1.099,074       106,401          16,517 IPAW 3),983                   Z385         ~0~                                                                                                                     ,768 459 .730 10 .9DO                       IIA47           16.050             111 RM
                            I . .. . . .. . .. . . .. . . (K-) .                                                             ; :.,w 949,553                  110,275          19'sm       15,478      26M Z899                  ow~ Oty                                                                                                             3266 350,277 6                                        : 325       .7923 68.7531
wallorg R . .                                                                 . .. . .. . .
                        . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. ... . .. . .. . .. . .. . . .   BW               2W 5`31- tax%-,
                                                                                                                                2'~j                        Agg,",          M". =A.                 403A.        27,M                                                                                                                               '537 320,335 10,258 7 68D ~ :736        .300 '                                     45.458
     n-h-P .                                               (Aft")               . . .. .. . .                       ...                         174              7.            1,047 4,931 4,813                      156    wamha~ I                   . . . .. . .. . .. . .. .              . . . .. . . .. . .. .                              MIJTM       4.509,00      TZM4     login        77AN            ISSAOD           .3
   BOW            :::                    5WIS13            (Idw.) . . .. . . . .. . .. . .. . . .. . .. .                                      346' 29, 15                     4.097        7.944     10,309 58                Anot.a,a                                                                        . .. .. . .. . . .. . .                  260        48945                  1,646 2,102                 6.282 23 385     .2378
   HW-                                                     (MC.".*                                                    .         546386 M4,457 34 .01
                                                                                                                              '967                                             5.19, 7.610 10.719                     845      Boi. .       : : :~ . . .. . . .. . .. . .. . .. . (1cle.) . . . .. . .. . . .. . .. . . .. . .. . .. . .                 659 1 1 ?~"'                     4.790                         .679           ROW
   HwidWU                                                                                                                       614,918              .489     37AD9 5,072 6.832                       14,496 564                FOW- :: : .. . .. . . .. . . . .. . . .. . .. . (W-.) . . I I I                          I                           1 .817 112 .543                                 3, 175 0
                                                                                                                                                                                                                                                                                                                                                                                                      1
                                                                                                                                                                                                                                                                                                                                                                                          5,340 4 .349 9,940 28,941   2
   Loe AnPW                                                (rw (a) o"i
                                                 . . . .. (M-4) B'9632 5,861 .332 5115 .215 109,50                                                                                      126,304 150.643            9.880       mor. .. . . .. . . .. . .. . .. . . .. . .. . (m.".00 . .. . .. . . .. . .. . . .. . .. . . .. . .                    1,597 104,717                        7,432           . W9          . 643          25.
   PI-o (A-)                                                                                                                         B34       9 6. 53 97 gas                 19.866      14,935 26,411            1 .690      t.,a aromas . ~ . . .. . . .. . .. . .. . . .. . (-- (a) ~-) . . .. . .. . . .. . .. . . .. . .                      7.207 1,584 .725 28 .789          ID4.IW 111,694 43 997                          319,304
                                                                                                                                                                                                                                                                                                                                                                                                                                       W.
   P .W4 .. . . .. . . .. . .. . .. . . .. . . . (01-D* "0 .                                                                   ow 1 .175,31M 1 D, 19 .048 23 .573
                                                                                                                                                 7 1 5X-                                             31,107       2.2N                 . . .. . .. . . .. . . . .. . . .. . .. .                                                                       A2        266 .311            9,          5 .829 , An
   p . . .. . .. .                      ~)                                          516.'4'0'0                                                 339,619        24 .607 5.423                6,085 10"a                 342                                                                                                                            1
                                                                                                                                                                                                                                                                                                                                                    2.978 1 5V32                             70,     7 .224 20,a95                   M6 7   I "
   SM Lake City                                            ((UWh) .. . .. . . .. . .. . .. . .. . . .. . .. . .. 776,817 5D5,288 32,369 10,968 11 .779 16,150                                                         528      R-                                                                      .. . .. . . .. . .. . . .                        590          :g,n                 2,51       2:1              6,737
   S. Rackoo                       .. . .. . . .. . .. . (Sw(a)bWow)                                                         6,511053       4,061.686                                                                                                                                                                                                                                                                                         ~2
                                                                                                                                                            ~ .367 73 .155               93 .346     85,347       8.465                                                                                                                             1 .443       M.719                    4,992 2
   Soaft                                                                                                                                                                                                                                                                                                                                                                                                              12M              2"'
                                                                                                                                                                                                                                                                                                                                                                                                                                       31,215
                                                                  t*Vb-Q 2JW :i3i                                                           1,654 .157     -162243           27 .725     32284 43m 23M                        M       (Sao                               (a) W-) . . .. . .. . . .. . .. . . .. . .                                 7XI        1,177,601 22 .661 79DO5             21 ni     ..          689 391,789
Omaawo.6~6;o~~ :: 728,764 442.202                                                                                                                             81 U5 m 653                               ?An          6V       Saaft . . .. . .. . . .. . .. . . .. . .. . . .. . (WIaI GIo,,)    . . . .. . .. . . .. . .                           2,614        513.50 20 .961         21,184       9,127 - 139.345
   P~Fbco . .. . . .. . . .. . .. . .. . .. . 271,174 76,2S8 13,106                                                                                                              774 73 275 32                               Boom of brow"SolawI OWN- . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .                                   379      191AN            - In                    M4          "'Ce             20AN
   Od. .. . .. . .. . . .. . . .. . .. . .. . .. . . ..                                                                        OL580           356,024        17,979 23 SID 7,221 S M                                          poark) 10oo                                                                                                                51 179,801                         416          676 -                             4 7
                                                                                                                                                                                                                               mar                                                            . .. . . .. . ..
                                                                                                                                                                                                                                                                                                 .                                                      328 12.DB3 352 38 1,135                                                        2oi1 2
                                         T.1.1a w Shaaa gaI dw- ab-
                                                                                                                                                                                                                                                                                      TOW. W Iftmoa rodwaa O .W

                                         (a) C.Mft 15-16DRIS                                       4
                                                                                                   9,92321a   I .M .582 1,82,703 219,650 235,990          18.345
                                         (b~ Mroa . . 7 1w ' No                      . I,            921 .01     ~6,435     35333     74,9n    119,892 13,066                                                                                                                         (a) caof. . .. . .. . . .. . . .. . .. . ..         14,518 2,862,326   51,450 183 .259    40,085 88.686 711 .073
                                         (c ~ York .. . . .. . .. . .. . .. . ..          .340 .0M 7,215.091 703,9M        184,479    91,789 303,989      14,173                                                                                                                      (b) 13U . .. . .. . . .. . .. . . .. . .. . . ..    12,340 1 .207,696          68~914     25,769 -.V3     220,778
                                         (1)
                                         (1)                     1                     1.1 ' 1     4..,196       MAW 85 .3S2          4o,782   103,700 6XV                                                                                                                            (.)       .. .. . .. . .. . . .. . .. . . .. I6.N5 2 .250,907 165,168 35 .558                    4B356    310,572
                                         (I)                                             .954 .717 4,754,671 452267       134 .183 58,361       PSAM       6,151                                                                                                                     (d) (IN. . .. . . .. . .. . . .. . . .. . .. . .. 8,590     1002,536 43BW 5D3W 24 .781 ~.410               258 .675
                                             T. . .. . .. . . .. . .. . . .. .. . .. .   axnw7 5,412.561 429.256 90,202              107,358 129,623 6,910                                                                                                                                 P-11./K. ...                 .. . .. . . . 7,3~       1 .178.645          56 .562 25,648    49,3"     132,656
                                                                                                                                                                                                                                                                                            . .. . .. . . .. . .. . . .. . .. . .. . 10.529      1 .673,474 53.884   Q .496 36.593     65,024   56D,305
            Wickkies Fc,,,a I M. 1040A. 10"A, 104OSS-M. 1 WDC, ard 1042 .                                                                                                                                                    CokM CmbnW
            I- 104DES.                                                                                                                                                                                                                    F=709F  .
            F~ ;041 .                                                                                                                                                                                                             ((98))            oka 940, 940PR. 941 . NI PR & SS. 941 E, 941M . D42. 942PR. 943. 943PR, CT-1 . *W CT-4-
            1- 011*                                                                                                                                                                                                             ~ ;O) kx:AkIes F- 990. 99DPF.5500C "DC, 5227, - 472D.
                                                                                                                                                                                                                                                                    990T.
            fthxWFc,r,mII20.II20SPKimo(Scta,d.W. 112DLI120M).1120S.11204)1$C .112DPOLIIZDF,"IIM                                                                                                                                      I ) fthidu Foram 5501, 5500.         . 55ODK 4848 . 484M, and 990P.
            k.k.W 1- 705 " 706NAL                                                                                                                                                                                               (12) kKkId . Fo,,,a 7, 5.11. 4705, 4NO. 4707. 4708. AIcoW Ed. Tak Reg~ a,,o Tob&ooo Exowe I= Roo-
                                                                                                                                                                                                                                83)        rck4*3 F=W. 720M. 730. 2290, 11D, IIC, axI 4630.
                                                                                                                                                                                                                                   4) WcXdmFor,,m 040)(112OX.26BO .4W8.7004.T~t.112DL&M,7OD5,99DAR,078,5=SwiW5M .lo4l&"2438.
                                                                                                                                                                                                                                                                                          61




Table S-Retums filed, examination coverage and results (1979)                                                                  Table 8-Continued (1979 )
                                                       fth-                                                                                 Addill-I In Sid PenON" I M .V I. maii OftoNew
                                                         FIM                                                                           (1, mlJ*ns of dollars)         aft) WAW- P.." ,
                                                                        P-           I.     G..k.    P-N                                        I.         S.V- law R- I . ed. P- T.
                                                         CY IM          AMM       Audhon     Qft                                     AqWft k~ C~ hViiIft                AU51- Q~ AGINNOW, AW111-
hwhidam, T.W             47xis,411                                      2W7U 1,354,3111 199,907      1,04MI MI %                   81,344.3 SHU US.1 SI.M.6 "JIM *M 1117111                                              12 24                                               laffi-lik.14 TOW
 F- 104044 .1411rd 25,749,451                                             8,538 171,701 11,747 191 As J87                               W.2        41 .5       lo W .7 (tsm                      241          86         12 28                                            Fawri 1040aWKIMIS
 NB ~110.0004renzail 10.147,U5 2D,045 205.051 20.490                                                  2S3586     2 .50                 93 .0 U.4            3.0         149.2 4,681              255 106                 12         M
 NO 11~0,000 Und,irS15 ODO 12,627.936                                    17.119 210,829 SassY         254,555 2.25                     75 .1 62" 7.2       I .A 4,365 2W     127                                                    22                             NOSIC00OUnd., $15,000
 M LOODUnderli5o(POO 24,227,838                                          154,56) 561,713 87,751       704.024 2 .9 1                  115 .4 225 .1 19.3 359.9 2.116   401 220                                                      M                              NBSlLOWUrdeS5D=
 NB MM -1                  -        966.659                              W'2013    Q.247      IA34    101,989 10 .55                  373 .2      32.2          .8      4VII        6,198 799 SM 13 44 NB 350,ODD - -
 8 L~ 51 oOOD-                                          4,043.915        33,504 95,323 31790 132 .617 3.26                            121 .2      68b           .8      190A        3 .617 718               208 14 22                                                       a UrK* $10,000
 13 SIO,ODD uri'Jsr li                                  5,la2,040        35,258 SD.117       7,W      92.930 14 1                      95 .5      34 .3        1 .7 131.6 2,710 685 225 11 10                                                                       04110.0OD-Je,113110M
 B SM.ODD shil                                          1,443,728        59.536 21 .330      2.400    81266      5 .7 7               413 .7      26 .2        1~2 "1.2             6,950 1 .227 516 11                             27                                    8 $30,000
Flilot"                                                 117"1478 IkION,               64              10.170              u   104J                                      tote       10.375 01                             34         22
P i -                                                   lligglin WIN$                149 3MY4 255                                                                                                                                   NO

CWPWWW. TOM                                             I=J71           142,=O        a               142=7 7AG                     4,1374                             4,137.3     214M          sm           911                   a                                      OM-afta, Yiia o
 Aa,iils M O.Dorhid                                       123,526 8,273                7               11280     6 .70                 W'4                  904                     9,721                  1       31               29
 U~ $100 .000 1                                           W9.614         40.156 22                    40,178 4 .1 9                    60 .9                             614        1,sla              1,350            32        36                                          Un0iii' 31 001WO
 SIOO.DDDun*ii,$I MI                                      674,357 531507 13                           53,620 7.W                      2DY9                     M7 .9 31895 177                                           26                                            3100,000 -16, 31 W
                                                                                                                                                                                                                                                                                                 J
 51 MA und. $10          MI         133,719                             .25,625        4              28'an     21.4 1                393.0                393.0 13.729                                     19                so

 SIONLhWilloomi                                             24A21         BA73                         U73 A29                        590 .7               590.7                   70,544                                11                                            Slowllnftslooml
 310010111mxt-                                               4,734        3,956                        3,957 83.59                  Z804.4                             2.6U 4     708,893 339                             4                                                 SIODW~-
SWAN NualaNiiii Corp.                                     OLSON          11,513 10                    IIAn       239                   2"                                2LO        2,430                                30 so                                         saian ftw- Carp.
F- II"DW                            7,776                                 IAW          2               IAN      ism                    41.1                41.1                    21,083                                37                                                  F- fix U.
      TstNI 158,045 MGM)
EMON, .000     12                                                                   21192             2L= IL50                        SUA          LY                   649.1      2UN         LuN                   11            is                                           laft". real
 G- Eitato UnO.', UM                                         .2,330 10,867 1,874                      12,741 10.42                                 4.5
                                                                                                                                       flas                             103.1 9.070            2,424                     13 18                                   G- Evae, Und. S300,000
 Or= Eiitws M,000 exi                      35.715 16,173 31 8                                         16,491     8.1 7                -.8       1 .1                    .5.9       27,504 3.5311                         10         22 G-Esz*SJ0oOODs%I-
ant                           194.811111                                 lo.M       IA41              11 .7:4    M                    ISM           11       1344                  12ASO       11197                          25                                                         m
 lrmo,nii, Eirwis, ard! Gft Total    93,004.175                         sn'758 1 .369.815 199.907    Z0112."at) 224                 6.332.0      549.1       35 .1 6 .9162 12.113                      176         19               24                            Ino,r,a, Eirta~ aW Oft TOUW
liecla.                                                   B!"J" 71,70 to"                             M104       L31                   GYJ 1.0                   "?              151                                     22 14
                                                      25,161112~91113    KM 24,211 0                  I"t         AS                  ILS          M                 I"             'An          20                      33         n                                           P

                                                                                            4811,434 496"                                                    119.2 1102                                     240                                                   SaW. GuiIii, C-cil-
  Includes Fohn I D40 with standard deductions and Fonhs 1040A.                                                                4The reccairnanded additional tax and penalties for 1979 reflect the amounts rec-snanded by OmMiners at the Conclusion of the examinallm. The rec.
  Nontousin returns.                                                                                                           ohirnendod arnounts for 1978 are the antounts recominanded after taxpayers' appeals of the emirdners' recOhniendediOns In district Conferences and pfl-
  Adjusted grots, in orne.                                                                                                     or to an appeal with the Apostate DhAsim. For 1979 the Service established a one-level of appP .1 systairn and efirninated district conferences.
.8u.i returns
.                                                                                                                               Senorice Center no change rate by clan is not thrailable . No change resulted in 33 percent of service Center eminnations .
  Balance sheet assets
Totals "y not add clue to rounding,
                                                                                                                                                                                                                                                                                             63




 Table 9-Raturns filed, examination coverage and results (1978)                                                                   Table 9-Continued (1978 )
                                                       ll~                                                                                            Add~ T. and Pn~- AVWW TM iiiiid N .Cbww
                                                        FVAd                                                                                  (in ,Il,ons of dolla,s)               P-illy w Iiiiiiani PW .W '
                                                        CY Is"      R-       T.   0.10-               To,      P.M"                   I-          T. 9.0m                      ft-        T.   ll~ P-          T.
                                                                    Agiiints Aa0- C~                          C.-W                     Agiinhi A~ C~                            AWft           C~      AWA  &~
 liww~' Tw                                            8sx"o          3DIA33 1,31MAIII 1114,1190    1 -            Lis                                                                                           28
                                                                                                                                      81 .1"A          111440.11      25.7 IMi   3AN      322 1U 13                                                                                       TOM
   F~ 104DO-lard 27,901,848                                            7,882 171,303 6.959 186,1"                  .67       39 .9 35.9                                                                                   12          M
                                                                                                                                                                  .7 75.1 1.931                    209        100                                                         F- 1040-SWnWd
   Wuwii1$IoOOD~W'-                                   11 .992.130     2DM 286,a24         Q.337     347.98~1 2.90             94.6                   58.8     3 .5 157.2                 4.542 205             95          12         a                             NB~1110,00041wnbed
   Pat S~ 0 000 Unft $15      DOO               12.853,606            21,416   267,575    45A26   334,817                z   So    93 .7 83.3                                                                                                                       NBAIO     UnftS15000
                                                                                                                                                              6.3 183.3                  4,375     31, 38                 2       19
   M 5 5:M ~ SM."                                 21 .646.M           19.3m    458.369    63,539 571 .230                                                                                                                                                           .4; 5 OMOD Und,i, 1150 .000
                                                                                                          2.64                       71 .7 138.9              11 .2 Via                  1,40      303 76                 1     27

   Pat WOOD are - 799M                                                59.493    22.675     1,047 W,215 1040                              MIA         20.3         .6 308.2               4,830     893 570 is 35                                                          NB S50 .0DO and -

   8 undar $10,000 1                                   4,311,616      39,071    98,497     3.677    141~245              328   122 .1                66.5      a           179.4         3,125     674        216 15 25                                                       a undii, 510.000

  9 31 %DDO under MODO 4,910,SD3 46,934 46,654                                             6,319 W .907 Z03                                                                                                                13 19
                                                                                                                                          01 .6 29.7          1.5 122.7 1,951 636                             240                                                    B $10 .000 undiit 11430 .000
   B SM,000 a,di 1207,639                                             61 .492 17,54        1,686 81),700 6.68                            394.5       17.6         .7       412.8 6,416            1.003       432 14                  27                                   B $30,000 ano -

 Fliftialief                                           147601         11AM         a 11"                           M                      ".9               ~9             SIM
 P-la-do                                        1.18"a VIM M                                        ZrAn         It"                                                                                                      Is
 C-1-0.1 T-W 1,113151,11114                                         urm            In              141"M         am                    30"                               3AU                     z"M         M         23         23                                       OM-M~ Towe
  Asiiiie rainipeft! 118,917                                           7,249                          7257 6,10                          138.4                             1384         19,087               269          to       38                                      A-le M - .W

  Undiir 11100,0013-                                    932 .066     35,6M 31 MASS 3.83                                                   47A                    47.1                    1 .331 605                        31 35                                               L~$100'000

  $I0bDODunft,3I MI                                     642.Q5 59,466          .    19        59.~             9.26                      200.0              200.0                        3,363 700                         24         37                                $100,000 un0ii, 61 I'M

  III MUnderSIOW                                        '19,lm 32,13 3                              32.142      26,97                    3110.9                            380.9 1 .am 39 1                                20                                              $1 . Ulivi,, V 0 w

  SIO .Unds'SIMMI                                  22.592              9,521                          9,521     ~.14                                                       457.8                                           12                                           $10MUnW$IOD W
                                                                                                                                         457.8                                          48.D78
  SIOOW"-                                                 4,176        3.279                          3.279 78.52                                                        2.074.7 632,7~                                     6                                                slooma-
                                                                                                                                       2.074.7
 8.0 saw- ceq~                                          425=         11AU          42               If" LTI                               2"                                2U           2A17                                                                           0-0 OW- caqL
 F-11200i.                                                k"I          lAn                            1A"       23,04               2.9                                      U           1AM                                                                                   A-11001iii,
 Estft                  Tftl              222 .M2 29.11101! 3,614                                   3SAIG       IL03                     U&7 5.6                       =I               20MI      140                      12         It                                                  ~
                                                                                                                                                                                                                                                                                  Eddii, lr

 G- E- ti~ M.000 1133,438 14,266 3,124                                                              17,390       8.99                    126.4        4.
                                                                                                                                                       4                   1M.9 8,860             1 .422                   13         20                          C- Estae, U- 000.000

 G- E-. MWODO                                            28104       15'em 3w                       16.D26 56 .45            500.3 to                                      W1 .3 31 .994          2 .593 11 11 Grain Estata MDO, M
am                                                      34MI          SAN       1,743               It=                                   ry.1        JA                    711.7 TAM                                      23 3 1
                                                                                                                                                                                                   912
 I- Erale W W T,Aiil                                 91,28D,306 5,15 .662 1.375,077 169.390 2,090.129            2 .29                                                                                                                                             Incoine. Eft. an,J OM Tiilat
                                                                                                                                       5,2731       .7 .9 25.7 5.746J               .    9,664      326 152 19                        26
ae.b.                                                   Irl          1111110   141M                 III&M IOAD                           139.1     2.3                     141A          I,?" Ilill,                       23          0

R-Filiele-d                                          25.M .M        101AII I   41'294              142,M          M                      231.1 16.4              W7.4                   I.M         401                    12          9
III-IM ciiift, C~                                                                        4SX793    483,7113                                                    124A        124A                    252                                                             0.0.. C~ C....11"
 I
, Inc udas Form 1040 with Standard deductions and Forms 1040A.                                                                    6The recOmmendad additional tax and penalties for 1979 reflect the amounts recommended by ivairniners at the conclusion of the examination . The rec-
   No=mness returns.
                                                                                                                                  on,manded amounts for 1978 are the amounts reo :immended after taxpayers'appeals of the scu,miners'nloommendations in district conferences and pri-
   El
: Adjusted gross income .                                                                                                         or to an appeal with the AP  Ilate Division . For 1979 the Service established a ono-level of aPPPM] System and eliminated district conlerempat .
'Susin returm.
                                                                                                                                  7Service center no change"peercent by class is not available . No changes resulted in 31 percent of sarrOce center OmMinationS .
      alance shael assists.
Totals my not add due to rounding,
                                                                                                              fill 1111111,11jul p,
                                    7:                                                                    .    . . . . . .




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Table 12 .-Retums examined                                                                                                                                                                                    Table 14.--Vvll penalties assessed and abated
haxiiiiii, "miar ard                                                                         am                                                                1M                                             (in thousands of dollars)
                                                                                                                                                                                                    U-1E

Numbe, of returns exarenec! by Exangrasen DWim . . . .. .. . .. . . .. . . .. . .. . . .. . .. . .. . . . . .. . . .. . .. . .. . . .. . .. . . Z328.812                                                                                                                                                                                                                                    ON paead i
                                                                                                                                                                                               2.273 6M
Flaturre -h ad- prodried by Examinexxt DM. . . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .                                     1 .780,029              1 .727 .04 2                                                                                                                                    Hurebair   Aniount   Maker Arriouid       NWOW        Arviara d
              E':~~Pqxxaxf by E~ DMskDn .. . . .. . .. . . .. .. . . .. . .. . . .. . .. . .. . .. . . .. . .. . .                                                        W,7W                    546.561
                                                                                                               .. . . .. . .. . .. . . .. . .. . . .. . .. . .. . .   2.328,812                2,273,603
     Adreed, Paid . Datauffed . . .. . . .. . .. . .. . .. . . .                              .. . .. . . .. . .. . . .. . .. . .                  .. . . .. . .. . .  2.185,343               2.093,91 2
     Trarridanad Is PAPWW Appaila price .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .              47.767                       S3,796       DaMaxiiamy .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. .. . . .. . . .. . .. . . .. . .. . . ..         946,219   165,05   113,400   3D.010      W2,810 135,914
     "W . .. .Statuairy .. . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . ..
      Pestered .. . .. . .. . . Nebm .. . . .. . .. . .. . . . . .. . . . . .. . . . . .. .                                                                                14.650                  16.9&1
                                                                                                 . ..      . . ..           ..                                                                                  Estanuad Tax . .. . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . . .. .. . . .. . .. . .. . . . .. . .. . . .. 3.W979 233,1214 160.123 20,198                    3,WSM 212.936
                                                                                                                                .                                80.818                            Sam          Faruni to PW. . .. . . .. . . .. . .. . . .. . .. . . .                                         4 .706.781                                  11420    ~510      11212     4.218271 103=
                                                                                                                                                                                                                Bad C                              110,356                                                                                                      04 Z58D             1. 107.796 791
                                                                                                                                                                                                                Fraud! . . .. . . .. . .. . . .. . . . .. . .. . . .. . .. . . .. . . .. . .. . .. .. . . .. . . .. . . .. . .. . . .. . .. GAIS             25.006      317 2.525 61501             M .M2
:In.ludw OiAck Awasserrents and Cases Transferred to Juaffice Department ,                                                                                                                                      N9g1sQW .. . . .. . . .. . ..                         . . .. . . .. . .. . . .. . . .. .. . .. . . .. . . .. . . .. . .. . . .. W.N1         10.4,0 1,402       1 .117 W .8"It 0 .293
 .Increase in the number trwfeued to Regiorail Appeals Offices vas dw. in part, to the establishment of a one level of ap-                                                                                      oexx I . .: I ~ I ~ I ] : ~ ~ ~ : ~ j- - ~ : * . . .                                                : I . .. . . .. 7,509 557 3115                                   26      7,123 530
                                                                                                                                                                                                                   Trilair                                                                                  . .. . . . . .. . ..                  AMM       131WHIM  761101117 65,23111 kMA"        MASS
peals =m on October 1, 1979 ,
                                                                                                                                                                                                              C"'I'Matila n
                                                                                                                                                                                                                D.IW.,,.r.y. . .. . . .. . .. . . .. . . .. . .. . . . . .. . . .. . .. . . .. .. . . .. . . .. . .. . . .. . . .. . ..            '09.n4    W.5w 19.9m 65'"                119285   30,2"
                                                                                                                                                                                                                lEstinaftel Tax . .. . .. . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . . .. .. . .. . . .. . . .. . . .. . .. . . .. 168,965 67 .687           15.43D   39,570 1M.&M
                                                                                                                                                                                                                                                                                                                                                  111),. 11 .1           .
                                                                                                                                                                                                                                                                                                                                                                      42 .     20.071  1             ."'
                                                                                                                                                                                                                                                                                                                                                                                           121.409 2D .949
                                                                                                                                                                                                                =      .,T.,                                                                 ~: : : :: :                              56                         21                                      20
                                                                                                                                                                                                                Sad Ch.~k . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. .. . . .. . .. . .. . .. . . . .. . .. . . .. . .. ' .987 w 1132 13 I .Sw 50
                                                                                                                                                                                                                Fraud . . .. . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . ..        467   10,307        43      976 Q4 9 .33 1
                                                                                                                                                                                                                                                                                                            . .. . .. . . .. . . .. . * . . . .. 3.123 3 .759 85                   114       3.039 3 .646
Table 13 .-Results of collection activity                                                                                                                                                                       Mmsiftnadua .                                                                 . . . .. . .. . .. . . .. . .. . . 1 138                          428 2 62                       130 365
                                                                                                                                                                                                                                                              . .. . .. . . ..             . .. . . .. . .. -11 . . . . .. . .. . . .. . ..       454,1304 2111.1142  79"     125.124 3MM            93.717
                                                                                                                                                                                                                    T-t-M
                                                                                                                                                                                                              Eing"..
                                                                                                                                                                                                     0111                                                                                           .. .. . . .. . .. . . .. . . .. . . .. . .. 2..,471 ., . W .606            ..930     2.096..
                                                                                                                                                                                                                                     . .. . .. . .                           . . .. . . .. . .. 675 152 621 57                                                                                  54
                                                                                                                                                                                                                F=1 1     Tax                                                                                       . . . .. . . .. .           2:4 . . (17 :7164 371157
                                                                                                                                                                                                                                                                                                                                                2                              14:73 Z12D,109 52 .432    95
Taxiiiii,or D.Vardiuard
    =r" ar eary .. . . .. . .. . . .. . .. . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . .. . . .. .                                                                                            .                        =505 348 N 209:991 67 6612                                                                          2,410,317 M 12D
                                                                                                                                                                           W1669                 85511~         Bed Cliack .. . . .. . .. . . .. . . ..                                                                    . . . .. . .. . . .. 120.771 1,665 zoof 58 118,737 ~ :607
                                                                                                                                                                                                                                                                                                                                  .               1 1
                                                                                                                                                                                Z054 ON        2 335~168        Fraud                                                                                                                                 . 847   2,1105 102           157       1,745 2 .741
                                                                                                                                                                                2.012:513      2:149,188        or,ar . . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . 215 32 11 3 28- -
    Closing 1~:
                                                                                                                                                                                                                   Tehil. . . .. . . .. . . .. . .. . . .. . . .. . .. . . .. . . . . .. . .. . . .. . .. . .. . . .. . . .                     7AST, ON 449A"       730=     121.1" 6,7414114      SUAn
      (a) Nuirear .1 aecaunia . . . .. . .. . .. . .. . .. . . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . .. . . .. .                 8MIS4         1,072,334     ardefra.
      (b) Balunie ol iissassid! W. Penalty and hurnist . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . .. . .. . .. . .                                 Z356,216.794    2.OIZ774 .109                                                 . .. . . .. . . .. .. . . .        . . . .. . .. . . .. ., I I s 14 .771 111.715 2.571    784~401 12 .204
Dadeleaet Meam                                                                                                                                                                                                                                                            .. . .. . . . .. . .. . 16273 36M7                         12 .043 28,456 4230     8,531
    op.ft I               . .. . . .. . .. . . .. . .. . I . . .. . . .. . .. . . ..       . . . .. . .. . . .. . .. . . .. . .. . . .                         350.997                            412,199       Faflunitofty. . .. . . .. . . .. . .. .  7~37                                                     6987:111 1:1 371 aus 3 :9
                                                                                                                                                                                                                                                                                                                       "0                   699 3 11
                                                                                                                                                                                                                                                                                                                                            s
    Is. . . .. . . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . .. . .. . .      1 .459.807         1 .312,016       Fridand To f5spereei                                                                                           149 4:037       869 33:073       250
    Dirpe.ftionf .. . ~ . . .. . .. . . .. . .. . .. . . .. . .. . .. . .. . . . . .. . . .. . .. I . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . . .. . .. . .. . 1,406.605            1,278,41 1       Bad Cha& .. . . .. . .. . . .. . . .. .                        3                                      .'M       24     .125      1   3,343       23
    Clorarg In-dery, . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . . .. . . .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . .. . .. . . .. . .. . .            412,199         "5ab;                        ' * ' ** ' 225 1~ 005 25 98                                                                                             200      907
                                                                                                                                                                                                                Fraud i . .. . .
                                                                                                                                                                                                                of.                                      76                                                                     .            78
                ii-agaiderr Cioaad . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . 133,107                                             Miss                          :                      : '~W' 63AU 73                                                                         34j"  "M" alm
onaria M crierfaramin Prarip"aii . . .. . .. . .. . .. . .. . . . .. .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .                       2AX           3j"41
                                                                                                                                                                                                                Dearieuri-Y.-                                                                                     .. . .. . . .. . .. . . .. 7W.W0  38,901 5.373 21,"g  793,957 17=
                                                                                                                                                                                                                                                                          . . .. . . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .           12    9       4     3 8          6
     Nefore             T. Lien I'Marl . . .. . .. . .. . . .. . . .. . .. . .. .          . . .. . .. . .. . . .. . . .. . .. . . .                                          348,480            37l,W7         Failure      P7: : . .. . .                               . . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . . nw.wl looof 6,231 778,965 7,376
     Nadoeir 0 LavIr Servird Upen Third Parear . .. . . . .. .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . . .. . .. . .. . .. . .. . .                         W.912              465,059
     See.. 0 Prpty ~ . . .. . .. . . .. .. . . .. . .. . . .. . .. . .. . . .. . .. . . .. . . .. .. . . .. . .. . . .. . . .. . .. . .. . . .. . .. . .                                                                                                                                                                                        U7    43              2
                                                                                                                                                                                                                                                                                                                                                              68 25 279 18
                                                                                                                                                                                5,104              5.723        Fraud . . .. . .. . .         ..   . .. . .                                      .. .. . .. .                                     5 36
                                                                                                                                                                                                                                                                                                                .                                39
                                                                                                                                                                                                                                                                                                                                              I 19        A    2     2  34 37 17
                                                                                                                                                                                                                odner
                                                                                                                                                                                                                  Indida                                                                                           . I
                                                                                                                                                                                                                                                              .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . I . . .. . .. . . .. . ..   IAWM        54M      ISA62    2111.712   IolI73.964    114.41114

                                                                                                                                                                                                              .Faurs 0    ,
                                                                                                                                                                                                              TTP= =F TV iderthodis, Nerearis .. . . .. . .. . .. 22,768 5 .4S3 19.768 2.169 3,DDO 3,266
                                                                                                                                                                                                                  011her
                                                                                                                                                                                                                Doiliql-Y .. . .. . . .. . . .. . .. . . .. . .. . . .. .. . . .. . .. . . .. . .. . .. . . .. . . 38,710                        17,491  8.872 4,219 29.11M     13,272
                                                                                                                                                                                                                                                                                  . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. 52, .    Z153 16.954  1,078      M,942  1 .075
                                                                                                                                                                                                                =-=': ~ :                                                                                                                    541       a    54      6       487       3
                                                                                                                                                                                                                FraW . ..       : - - ' - ' - * ' - * ' "* " "
                                                                                                                                                                                                                Negb~                                                                                          'ut                               9           2 2 42                   7
                                                                                                                                                                                                                Weed-                                                                                                                 6                2      1        5              2
                                                                                                                                                                                                                   Tritifla
                                                                                                                                                                                                              Triad An Card                                                  . . .. . .. .                  . .. . . .. . .. . . .. . .. IZ197   ISAN 25AD     11 .11413 OU14   14XI
                                                                                                                                                                                                                                                                    . . . .. . . .. . .. . . . - I I .. . .. . . .. . .. K75,Dm 1AKU? 1,719.519 213.731 19~7 1,1011AN

                                                                                                                                                                                                               Not" : Amounts may not add due to rounding . Nth the exception of ES, penalties can apply to any tax year . Abatements
                                                                                                                                                                                                              can apply to any tax year.
                                                                                                                                                                                                               I tludes Taxpayer Identification Number, Failure to Report Tips . Miscellenectis.
                                                                                                                                                                                                               2 ncludes Forms 1120, 990C, 990T.
                                                                                                                                                                                                              : :nd,,Ol Form, 940, 941, 942, 943 . CT-1 .
                                                                                                                                                                                                                  nclude: Negligence and Miscellaneous .
                                                                                                                                                                                                              :~nclud- Forms 104 1 A, 5221, 99OPF . 4120,990, 4638, 2290. 11 . 11 B. 11 C, 720 and 730.
                                                                                                                                                                                                                  nducas Negligence and Miscellaneous .
                                                                                                                                                                                                              : Low then $500,
                                                                                                                                                                                                                 Period covered is January 1 . 1979 through September 30, 1979 . Thma, penalties are from processing of Individual ratums
                                                                                                                                                                                                              only and do not reflect other penalties assesselple under the Tax Reform Act of 1976, Code Sections 6694 and 6695 .
                                                                                                                                                                                                              1 Includes Forms 1041 . 1065, and Individual Retirement A.--t File .
                                                                                                                                                                                                                                 I
1*1




      Table I S.-Appeals Division receipts and dispositions of cases not before                                                                                                                                                      Table 17 .-EP/EO tax rulings and technical advice Issued
      the Tax Court (nondocketed)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                FMW
                                                                                                                                                                                                                                      Wod                                                                                                                                                                                 T=
      AP P V            .1 -k
                                                                                                                                                                                                                                     TdIsl .. . .. . . .. . .. . .. . .. . . .. . .. . . .. . . .. .. . .. . . .. . .. . .. . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . . .. .  10AII                                 9.m   710
                                                                                                                                                                                           Aineant tsftd In i-s spar                 Act-W Matter, .. .. . . .. . .. . . .. . . .. . .. . .. . .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . . 2,203                                         2,184    19
                                                                                                                                                                                            "pad de ismissno d dousel )              Exe.P1 0qadiese. . .. . .. . .. . . .. . .. . .. . .. . .. . . .. . . .. .. . . .. . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . .               3.910                                  3,624 286
                                                                                                                                                                                                                                     Enqx~ PL. . . .. . . . . .. . . .. . . .. . .. . .. . .. . .. . . .. . . .. . . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . . . .. .               4,298                                3,893   405
                                                                                                                                                                                  N.ses, badwicy                          0-
                                                                                                                                                                                 INC-, sit!

                                                                                                                                                                                     (1)              (2)                  (3)


      Perdng OctDbw I . .. . . .. . .. . . .. . .. . .. . . .. . .. . .. . . . .. . .. . .. . . .. . . . .. . . .. . .. . . . . . . .. . . .. .. . .. -20,6913    4,929,645    117 .085
      A .C*.d                                                                                                                                              35,405 3,382,21G 115,807
      DAP.-d iii.                         . . .. . .. . .
                                                        .                  Mope                                                                              2..9,095           114 .01 1                                            Table I 8-Determination letters Issued on ERISA employee benefit plan s
         By wrt-el .. . .. . .. . .. . . ..                                                                                                                27,W 1 .900,124      60 .6D6
                                                                                                                                                                                                                                                                                                                                         TOW
                                                                                                                                                                   Z438      70 .201 3 .373                                                                                                                  sbck Bw DONs" D~
        BY Nxeer                                                                                                                                                   1 .125 51,054         w                                                                                                                   11- Nwft TRAMP PPchsP@ derissoullen likesfil Irsed
        P.b. Ald..'slened . coumix                                           . . .. . . .. . .. . .. . .. . .. . . .. . . .. . . .. . .. . . .. . .. . .. . ..     2.06 427.686
      P,xiang S..,~ 3D . .. . .. . .. . . . .                     .. . .. . .. . .                .. . .. . . . . .            .. . .. . . ..      . . .. . . 25,11,11 5,862.76) 168,88 1
                                                                                                                                                                                                                                           kd" a w
                                                                                                                                                                                                                                           0~ . . .. . .. . .. . . .. . .. . . .. . . .. . 623                                  18.00D 27,516 309 73            45.521      16,081 62 .602
      & Rsswts Obble" in &WsAia"
                                                                                                                                                                                                                                           Perb-pong E-Osv        . . . . . .. . . 5D7,450                                     160.7112 402,968 236 .491 93 1 .307 .784 1 .196.079 2.503AW
                                                                                                                                                                                                                                           Not Quaffed               . .. . . .. . . .. . ..    3                                     8 11                          22           7       29
                                                                                                                                                                                                  APPUN chiftnWhollan                      A~ - * - - -
                                                                                                                                                                                                 (in 0-isenti 0 Oes- )                     oudw . . .. . .. . .. . . .. . . .. . . .. .. . .   503                              14,008                21056                       134                 163 37,95,1 252M                                         66 .156
                                                                                                                                                                                                                                           Nol Oualthad ''                . .. . . . .. . .. .                                       7                   to                                                    23 Is                                                39
                                                                                                                                                                                 Nisel. Ds1lCwW                                            Ts~
                                                                                                                                                                                                                          0-
                                                                                                                                                                                 dc-             d                                         O~lftd . .. . . .. . .. . . .. . .. . . .. . .. . .
                                                                                                                                                                                                                                                                                             .   41                               2,764 5,79a                                                                           11,603                3,11013 12,409
                                                                                                                                                                                             P--"Y                                         w O.Iffiel . .. . .. . . .. . .. . . .. . .. . .                                          5      14                                                                              19                   9        28
                                                                                                                                                                                      (1)        M                         M

      Dispomd of. latial . . .. . .. . . .. . . . .. . .. . . .. . .. . .. . . .. . . .. .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . .. . . .. . .. 33,905 1,161,977                                    l4oBBO                                                                                                                                                                                                                                                 i
        By ow. . . .. . .. . .                            . . . . .. . .          . . . .. . .. .              .      .. . . .                          27 .W                 649,943                               141,79 4
        Unegreed: (O-nenls, claims, -001-
                                                                                                                                                                     2 .438 42,694                                       1,792
        BY ae~                                                                . .. . .. . .. .... .... . .. .
                                                                                            .                                          .. .... . .... .. .           1 .128 41,664                                         294
        PsIfte,                            C.Urw. . . .. . . .. . .. . . . .. . .. . .. . . .. .. . . .. . . .. . .. . . I . .. . .. . . .. . ..                     Z696 427.696                                                    Table 19-Number of ED returns examined by type of exempt organization
      I A case represents taxpayers grouped together by tax periods Vvith common or related issues that my be heard and                                                                                                                                                                                                                                                                                                                                     " 1979
      disposed of together .
      I The number of mass pending on Oct . 1 . 1978, 20,718 in the 1978 report, has been restated to include the imemory of                                                                                                         601(.X3) . .. . .. . .. . . .. . . .. . . P~ F;-ftbon .. . . .. . .. . .. . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . .. . . .. . . .. .                       3.595
      district conlerence cases and to reflect the redefinition of a caset as in footnote 1 .                                                                                                                                                                                       = ChamwIle Trust .. . .. . . . .. . . .. .. - I .. . .. . . .. . . .. . .. . . .. . .. . . .. . . . . .. . . .. . .. . .. . . .. . . .. . .. .                                   246
                                                                                                                                                                                                                                                                                                       .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . . .. . . I I . .. . .. . . .. . . I . . .. . .. . . .. . . .. . .. . .. . . .. . . .. . .. 1 11,3311
                                                                                                                                                                                                                                                                . .
                                                                                                                                                                                                                                     5500; ((CCr4)) . .. . .. . . .. . .. . . . cl~lclaep
                                                                                                                                                                                                                                                                              .                           Sdw ~ . . .... . .. . . . .. . .. . . .. . .. . . . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . 2,333
                                                                                                                                                                                                                                     SO (CX5                                                                                                                                                                                                                         rn?
                                                                                                                                                                                                                                     So (qg                                                                                                                                                             .
                                                                                                                                                                                                                                                                                                                                                                                                   . . .. . .. . . .
                                                                                                                                                                                                                                                                                                                                                                                                                   .                     1,933
                                                                                                                                                                                                                                     501 (c)(7 .. . . .. . .. . . .. . socel Ard! rlecraioxal Ckft . . .. . .. . . .. . . . .. I,6D9
      Table I S.-Appeals Division receipt and disposition of Income, estate, and                                                                                                                                                     so                                                                    )                                                   . .. . .. . .. . . . .. . . .. . .. . .. . . .. . . .. . . .. . .. . .. . . .. . .. . . .. . . .. .
                                                                                                                                                                                                                                                                                    "                                                     00-                                                                                                              3 .033
      gift tax cases petitioned to the Tax Court (docketed )                                                                                                                                                                         521          . .. . . .. . .. . .. . .. . . .. F-', 6~i;W .. . .. . .. . .. .       .                .                                                                        505
                                                                                                                                                                                                                                                 Tots! ~. . . .. . .. . .. . . .. . . .. . .. . . .. .. . . .. . .. . . . .. . .. .. . .. . . .. . . .. . . .. . .. . . .. . .. . . .. . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . ZLM
      A. P W            d som

                                                                                                                                                                                                  AinwAd ft" In         I
                                                                                                                                                                                                 no. 0 . sse-sixf 0 dwis.)

                                                                                                                                                                                     to. W- btfidsacy 0-
                                                                                                                                                                                     CsAss . And

                                                                                                                                                                                           (1) P1% (3)


      P,rov O~ I . .. . . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . .. . .. . . ..                      .      . .. . .. . ..       . . .. . . .. .. . .. . .. .        11,988 2,059,352 92,758
                                                                                                                                                                                      lo.~ 943078           6AM
                                                                          .. . .. . .. . . . *. . ... . .. . .. . .. . . * * . . . .. . .. .. . . .. . .. . .                         12,630  1 .6561655 83 .897
                                                                                                          . .. . ..       .. .            ... ...               . . ..                 S'7w 328 .515 SI G
         BY darmael                       . . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . . .. . .. . . . . . .. . . .. .. .. . .                                               751       4 .070 2
        BY to cr-' . . .. . . .. . .. . .. . . .. . .. . . I . . .. . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . . I I . .. . .. . .                                             6,093 1 .323,170 83,897
      Pending Sgoismew 30 . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . . .. .. . . .. .                      9,798  1 .346,574   15,68 a

      8. Result, Obtained M dlRPO9Wcas




                                                                                                                                                                                                                          0-
                                                                                                                                                                                   IN coi~                  sed
                                                                                                                                                                                           (1)               (2)           (3)


      Dasseied 0. 10160 . . .. . . .. . .. . . .. . .. . .. . . .. . .. . .. . . . . .. . .. . .. . . .. . .. . . .. . .. . .. .. . .. . .. . .. . .. .. . .                          Mass) 861158 51.704
        By -fix4sed -9-                                   . . . .. . .. . . .. . .. .                                                                                                 5,786 85,331  4240
        Fly dft" or ~                                . . .. . . . . .. . .. . .                                                                                                        751 827 5
        By traIst. w C.-i . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . .. . .. . . .. . .. . . .. .. . . .. . .. . . .. . .. . .. . .. .                        6,003 -      47,459

      - A ca . "'presents taxpayers grouped together by tax periods Wth common or related issixes;that my be heard and dis-
       posed of together.
70                                                                                                    7                                                                                                                                                                                                                                                                     1

Table 20-Number of active entities an exempt organizations master file                                                                                                                             Table 22-Internal revenue collections, costs, employees ,
(Individual and group )                                                                                                                                                                            and U .S. population, 1950 through 1979                                                                                          1
me 0.0. (sil                                                                                                                                                     1970                    Ion
                                                                                                                                                                                                                                                                                                                                               . - PoillbahiMPLIMill
                                                                                                                                                                                                                                                                              Cooler, POPL"~                                   T.w             lr~ 11abanal
                                                                                                                                                                                                                                                                                of S
                                                                                                                                                                                                                                                                         CWMCG- "       1111-                                                                        PAN
(1)C~rw-`I ftaNM u~ ft,                                     of Conlin- 5,2                                                                                                                                                                                                                                                      cwft                    Of@ .
                                                                                                                                                                                                                                                                                         .W.)
M                                                                 MI                                                                                                            2725     .
                                                                                                                                                                                        5.31214D
M                                                                                           . . .. . .. . . .. . .. . ..                                                       947    304 315
                                                                                                                                                                                                                                                       (1)                              (2)          (3)               (4)         (a)          (4)       M       (5)
                                                                                     . . .. . .. . . - .. . .. . . .. . . .. . .                  125,317                             127'~
      Latxv, Aoniftuir.              . . .. . .. . . ..      . . .. . .                                                                             .. . .. . . .. . .      87,W       85479
 (6) But- Lo. .. . .. . .. . . .. . .. . . .                                                                                                                                45 46~940              1950      .. . .. . . .. . .. . .. . . M 408,           38,957,131 .768 0.59 152,271     255.84    56,551  4303 51.248
   (7)
 (a) So" and ~ Oulxi .. . .                  ::           :. : :                                                                                                            49225      6D 577      1951     . . .. . . .. . . .. .. -         215:869,25WM 50."5.6W,315     0,49  IM'878 325 .71 55'we
      Friaimil la.~,vy                                            kci,ii,ei                                                                                      I'D:963 '37,417                                                                                                                              4,2011 51 .597
                                                                                                                                                                                                   1952     . . .. . . .. . .. . .. . .. 271 .672.192 65.009,685,66D       0.42   157~563   412.62    58,309 3,11M 52.356
 (9) vftnian, EmA~~.. Btinwdley sci" s s                                                                                                               . .... . . .. .   6.827 7,122               1M       . . . .. . . .. . .. . .. . . 2611,590,806 69,6815.535,3119 0.38
 10) D~ Z==~ary S.CM. . . . .. . .. . . .. . .                                                   . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. 12.199 16.525                                                                                                   160 .184 435.00 53,463      3,836  49,629
                                                                                                                                                                                                   195,     . . .. . . .. . .. . .. . .. 268.969,107 69.919.990.791 O.w 163.026             428.89 51,411
                                  . .. . . .. . .. . .. . .. . . . .. . .. .               I . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . .          I  1        10                                                                                                                       Z707   48,704
 , 1) T~
 12) B-olent L"                        . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . . . ~ I I . . .. . . .. . . .. .                                               4 M 4.891              1955    . . . .. . . .. .                 27a,W278  66,28B.692,ODO   042   165 .931 399.50 50.800 2,675 Q.215
(1
 13)ce-wyc~                                           -                           .. .. .             .. . ..                                                                5.529      5.762       1956    . . .. . . .. . .. . .. . .. 299.1194,710 75.112,Ug,ODD 0.41) 168,90:1 4ul.71 50,632 2,583          418,099
    4) C~dflt Lll~-i I                 . . .. . .. . .. . . .. . . .                 . . .. . . ..                   . .. . . .. . .. . .. . .. . .. . . .. . .. . .     5.118          5,141,     1957     . .. . . .. . . .. . .. . .. 305,W7,814 80,171,917 .00C) 0.38 171,98",
                                                                                                                                                                             1,408      1 ~312                                                                                           468.16 51,304  Z&V 48,532
(1 5) Muhw nou-                 . . . .. . .. .                                                                                                                                                     1958    . . .. . . .. . .. . .. . . . 117~42&789    79.978,476,48,11 042 174,882     457.33 6D,816 z9a ; 47.M7
I                       I                              '                                    28                                                                               26                    1959     . . .. . .. . . .. . .. . .. 355.469,228    79,7117,972.908 o . 177.SW UBJ3 51 .226         2 .969 48.257
                                             i~ullz                      . . .. . .. . . .                                                   . .. . .. . . .. . .. . .   for               794
(18 E=FL"                             .. . .. . .. . . .. . .. . . . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . ..                 .. . .. . . .. . . .             4           3     1960 . . .. . . .. . .. . .. . .. 363.735,M9 91 .774,802,823      0,40  180,671 507.96 51 .0;7  2.910 46 .137
                                                 . . . .. . .. . . .. . .. . .. . . .. .                 . . .. . .. . . .. . . .. . ..             . .. . .. . . .. .   21 .233       22.21D  1   ~961                                 413,295.238   N.401,086.398 0.. 153.691 513,91 532M
      L"al Sor-i                                                             I . .. . . .. . . .. .                            . . . .. . .. . .. . .. . . .. .                   4                                                                                                                3 .042 60,164
                                                                                                                                                                                                     M2 450,080,Q) 99 .WM9,245                                        0`45 186,536 5M .09 56481 301 63,080
se (d) Ratio-                                                                   . . ..      . . .. . .. . .. .              :::         :               ~              q   3. 67 13                 'M . . .. . .. . . .. . .. . ..     500.13IN1,314 105,925,395,281 0.17  189,242  me 7. 59.711 3 .657 56.D5,i
N F-* Coip~ . .. . . .. . . .. . .. . .. . . .. . .. .                          ~ : :I             : I . . . .. . . . . ..       . . .. I . . . .. . . .. .              606          3.3 2        1964           .. . .. . .. . . .. 549.692,131 112.260257,115      049   191,80 665.03 61,059 3,809 571M
         TOM            . .. . .. . .. .            -                  siome                                                                                      M.536
                                                                                                                                                                                                   ~965 ~ . .. . : : :          :. 597 M7:471 ~14.~,633,721                                       0.52  194.300  Miles 62.098 3,88, 56.217
                                                                                                                                                                                                   '966 .. . . . . . .. . .           B24 :861 94  28.879,961,M2                                  0 .48 1915,560 65546 63 .506 3 .982 59,526
                                                                                                                                                                                                   1967 667 080 295                               1,48.374,814,552                                0,45 198.712   746,68 65.946 3 .M     a2.052
                                                                                                                                                                                                   '968                               699:1901MI  153.363.837,665                                 0146  200,706 765.48  67,674  3,967 53607
                                                                                                                                                                                                    969 . .. . .. . .. . .. . . .. 758.785.475 187 .919,559.665                                   0,40  202.677 927 .19 Oll 3 .11162    62:202
                                                                                                                                                                                                   ~9170                              sell        195.7M.098,497 0,45 2N.878 955 .31 68,683                                                              0113    64,59D
Table 21 .-Disposal of exempt organization application s                                                                                                                                              7             981 .065297 191,647,198,138 0 .51 207.053 925 .63 68.972               aft                                                           4.358   O.M.
                                                                                                                                                                                                    972 . ..             . .. .
                                                                                                                                                                                                   I . . .. . .. I 1 .127" I I        ';         209 .11WJ36A78  05,  208.840  I .OD4 .83                                                                ' :134
                                                                                                                                                                                                                                                                                                                                                         4 64,415
                                                                                                                                     APPIlC1d,;,Iii W                                               .
                                                                                                                                                                                                   ~11 : : .. . . . .. . . .. ~:3162, -:o'S 137 :787, - .058 0 49 2 410            130 .11 74 170                                                          505 69,665
[Re s~ 601C                                                                                                                                                                                            4   . . .. . . .. . .. . . .. 1Z&94 661 268 952,253,663   &49    ,
                                                                                                                                                                                                                                                                      2;, :901 1:269 .24   78,921                                                        4,310 74.61 1
                                                                                                                            ApPrOM          DoelId a' . ~                                TOW
                                                                                                                                                                                                    9
                                                                                                                                                                                                   ~975 . .. . .. . . .. . .. . . ..  *1,584,711,486 293,1122.726.772 0 .54    213.559                                        1,37584 82 .339    4,531 T7,806
                                                                                                                                                                                                                                      :1.667,311,689 302 .519,791 .922 0 .56  215.142                                                            4
 (1) Carporoacra O~gwitidi Undat Act of Corwast .. . . .. .. . . .. . .. . . .. .                                       1            1          .2                                                  M
                                                                                                                                                                                                   I 7M 598 738 358 139,416 730 0150                                          217,129                                         1 .71.
                                                                                                                                                                                                                                                                                                                              '       "          41~;. 78,749
 (2 =1 . . .                             . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. .                         Bf          14     96       4                                                1978        .. . . .. . .. . -1:962 :1211:287 399 :776.M.*36i
                                                                                                                                                                                                                                             I             -            0 .49 219.011                                         1      .01 85,329 4,919 60
 M Cneftah,,'                                           : :. : . . ~ :11 . .. . .. .1                          . .. .  24,892  .80 5   7,338 XG3                                                   1979 . .. . .. . . .. . .. . .. . -2.116 .166 .276  460,412,195,013 046 220,9911                                             . '"
                                                                                                                                                                                                                                                                                                                              2,053 .32 80 .630 6.003 61 .410
                                                                                                                                                                                                                                                                                                                                                         . 627
                                                                   .. .. . . .. . .. . . .. . .. .
                                                                                                                        2$94
                                                                                                                          521
                                                                                                                                im
                                                                                                                                     Id
                                                                                                                                        964   U812                                                                                                                                                                                                                              I
 (6) Bdo Ind rl~                                                                                                    .
                                                                                  .. . . .. . .. . . .. . .. . . '756         1 47    7 377 2.U
                                                                                  .. . . .. . . .. . .. . . .. . ..      AD2    127 68 2297     25o                                                'Thl figure represents actual IRS operating MM from IFY 1975, exclusive of rarnpursemants received from other agen-
 (7)
  ft~ FrolamIJ Bivooliclary ~~ 37
 ~8                                        .. . .. . .. . .                                                to                  a            7                                                           for
                                                                                                                                                                                                   cies 1 1 services Performed . While the operating costs figures for fiscal years prior to 1975 may in oxime casee Include
      Vdunury Er.A. B"loary                                                                                               Ms 5           49     589
  0) D-olic Fnilani& SDCWtes . . .. . .. . . .. .. . . ..                                                                  41      9 62         112                                                reimbursements, those amounts are sufficiently small so as not to alter the cost figures in colunin 3 ,
                                                                                                                                                                                                   Economic Stal,lization Program average positions included in 1972, 1973, and 1974.
I"                                                             . .. . . .. . .. . . . .. . . .. . .. . . .. . .. . . .. .     121i
                                                                                                                             to                    to ;                               254
                                                                                                                                                   4 39                             298            Federal Energy Program average positions included in 1974 .
(g)                           c"-v                      ""1-                                          255                                                                                          1972 adjusted by 3,990 average positions to reflect the AT&F thmster-July 1973. AT&F inchided in years 1948--71 .
                                                              . .. . .. . . .. . . .. . .                 14                                         1                    4'                         a
                                                                                                                                                                                                   Eleven average positions transferred to office of the Secretary In 1965. T"my average positions transferred to office of
                                                                        . . . .. . .. . . .. . .. . .. .                                                                                           th Secretary in 1963.
 7) &Lqiparnental U-TVbrnw,,I BerwM Tuiti .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. .  36                                      1               1
 8) Emoq,- FuOtid P- T. . . .. .. . .. . . .. . .. . . .. . .                                            a'                                                                                   '0
(9= V~ Pro . .. . . .. . .. . .. . .   . .. . .. . . .. I
                                                                                                          l;                                                             a
   Loolw org
se
50l(d)Ap.dk-%l9-Or9 . .. . . . .. . .. . .
                    . of OMM M Ed-b" 019 -                                                                                                                                                         Table 23-Costs Incurred by Internal Revenue Service by Activity
5T=S*- 01g                 .. . . .. . .. . . .. .. . .. . . .. . . .. . ..                                      27       127
Noeonai on~ Range and Diourrint- Lt4ii- .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . ..                2,695  650      3.624                                                          (in thousands of dollars )
       Gra"'! T~ .. . .. . .. . . .. . .. . .. . .. . .. . . .. . .. . . .. . .. .. . . .. . .. . . .. . .. . . I 1 "2 2=6   Iuor? Auto
                                                                                                                                                                                                                                                                                                          pon"'hem CO .0-
I Applications vilthdrawn try taxpayer, incomplete applications, etc .                                                                                                                             Appropilixtion by Activity                                                                               ft . aad B.Itb
                                                                                                                                                                                                                                                                                                   Ion 1079 im 1979 1978 Ion


                                                                                                                                                                                                   Taw wage"i aef,                                                     .. . . .. . .. . . ..   1,074AN       XIXSXN            IA45~ns ijot""          421,121 4711.3114
                                                                                                                                                                                                   Obivinx-490"I'lewwown"M                                      . .. . . .. . .. . .. . . ..   1 .962.129 2,116,1611           1 .535,1528 1 .6W,231   426 .601  477,935
                                                                                                                                                                                                   Milial,iii and EV-
                                                                                                                                                                                                    Total . . .. . .. . .. . .. . . .. . .. . .. . .. . .. . . .. . .. . . .. . . .. . .. . .. . . ..   12k"$      ISCISS       104.1" 11kno 111 22,4211
                                                                                                                                                                                                    E.~Dlra-, - .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . 13 .220                       14.424       10,164 10.479   3,056    3.945
                                                                                                                                                                                                    InUinial Audi an, S.-Ity .. . . .. . .. . .. . . .. . . . . .. . . .. . .. . .. . . ..               29,014           )
                                                                                                                                                                                                                                                                                                                    31 .11M      24 .405 251142 4=        5,327
                                                                                                                                                                                                                                                                                . .. . .. . .. . .. . "'65'         ...          15.216 15,89,   2,.1     4,4n
                                                                                                                                                                                                                                                                            i~i        ~I         I.     45 01112 49,721         0.504      .576 4,576 5,145
                                                                                                                                                                                                    T-N" RW.,2.and                                                       ..       .. . . .. . . 11 lo"W3            22j5O4       I7zM 18,970     ZOBB 3,534
                                                                                                                                                                                                   I .= Sonil oad MIlia'aI F
                                                                                                                                                                                                           . .. . . .. .. . . I                                                                                                 ASSMS     48? .M    214AU   *"An
                                                                                                                                                                                                     Data Procesen Opraa~ . . .. . . .. . .. . .. . . .. . .. . . ..                  493 .560 521,037                          355.838 3112,605    124,722 :11,=
                                                                                                                                                                                                     I"=               ]~ . . . . .. . . .. . .. . .. . .. . . .. . . .. . .. . .. . . .. . 13,. 11,3116                         10.625     11 .239 3 ;99 Z157
                                                                                                                                                                                                     T.~Y-                                       . . .. . .. . . .. . .. . . .. . .. . .. . I&I'Doe 197,612                      ,5,772 " .'so 815~ 3.       13.474
                                                                                                                                                                                                   EMM.111- and Appal.
                                                                                                                                                                                                    Taw . . .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. .   rootlet  Troffin  407AS4                     Ils'no      1
                                                                                                                                                                                                                                                                                                                                                                   1211,70111
                                                                                                                                                                                                    Exiontrii        . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . . .. . . .. . .. .. . .  675,253 719.588 560,877  We 932                 4.376
                                                                                                                                                                                                                                                                                                                                                       11 4          20,
                                                                                                                                                                                                    Appeii, . . . .. . .. . . .. .. . . .. . . .. . . .. . .. . .. . .. . .. . . . .. . .. . .. . .. . . 50.939 50,525       46.5T7 " :453                  X2        6.072

                                                                                                                                                                                                      Tell . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . .. . .. . . "1 731     AMM2 3KM         381 .fO$ 77.037 sun
                                                                                                                                                                                                      I' Fraud h"tDo-` . . .. . .. . . .. .. . . .. .. . .                                                   121 :la2 130,185 9815 :31 lol 22.351        24,006
                                                                                                                                                                                                       C~ 2SA,302 230613                                                                                         .             212 7M 23D         9
                                                                                                                                                                                                                                                                                                                                                 45.%3 49 M
                                                                                                                                                                                                      &W-y- Pi" and 6wrrw 6"tion                                                                              62 247   "54                 .1807
                                                                                                                                                                                                                                                                                                                                53:104 54 . "       1143 10.037
                                                                                                                                                                                                   lo.t.t..'" - I. -                   . Tw . .. . . .. . .. . .. . .. . . . .. . .. . .. . . . .             I&M       7,105 14=7       SAN 2AN IASO
72                                                                                                                                                                                                                                                                                                                                                                              73




     Table 24-Costs Incurred by IRS by office                                                                                                                                                 Table 24.-ConUnued
     (In thousands of dollars)                                                                                                                                                                (in thousands of dollars)

                                                                                                                                Twill                          14,ieel   EQWW Differ                                                                                                                    TOW         C-0-                             &Aftleeat
                                                                                                                                                                          lelid                                                                                                                                                          Tnelw                              01i
     hilernal - MOM dMilifil . "Ide                                                                                                                                                           kft.w - dft. edrk% . Mgm                                                                                               eellee

                                                                                                                                   (1)                 (2)        (3)       (4)         (5)                                                                                                                (1)              m (3) (4)                                          M     i

     A. M~ (take led reglealil Iiii 0-d-00 dlitild deeofW-                                                                                                                                      111.d. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .                       3.056 2 .702                 233
                                                                                                                                                                                                                                                                                                                                                        1, 205 7        1.
                                                                                                                                                                                                                                                                                                                                                                      1 1"
                                                                                                                                                                                                ct,i .w . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . ..        48,614 45.435                           814
             I" he." serece . .. . .. . .. . . .. . . .. . .. . .. . . .. . . .. . .. . .. . .                                         2,123.21,11 1,043xn     grlm     ZIL       M .M          0 . Mdne. . .. . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . . .. . ..              I       I'tzl
                                                                                                                                                                                                                                                                                                                                              10,3M 625 07     60          496
     w1lb,el office . . .. . .. . . .. . .. . .. . . . .                          .. - .. - - ...                               ..       419,479    In.=        4,347   1 188 177 :116          F.W . . .. . . .. . .. . .. . . .. . . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . ..        2.786         2 .408 212          9 Ise
     I"W" -am - - -                                         . .. - I ..                     . . .. . . . . . . .. . . . . 290,6110                  266,629     5.199    U90       l7391        M~ . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . .. . . ..                maw 14, .3             an 117 610
     kid-Ase"tic . .. . . . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . . .. . . .. . .. . . .. . .. . . 196,215 178.675              4,440    1~1 fl,~17             0. . . .. . . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. .. . .. . . .. . . .. . .. . . .. . . .. 7,559 6 .678                    4811      a 385
     SoL~ .. . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . ~ : . ::                       . . . .. . .. . . .. . .. . 221,572 194,897           8,103 us 227                    St. I- .. . ~ .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . ..         24.834     22 .705 1,027 125 976
                                                                                                       . . . . .. . .. . . 173,9,12                 154.610     61295       1133   12,205       St. iftul . .. . . .. . .. . .. . . .. . .. . . .. .. . . .. . .. . . .. . .. . . .. .. . . .. . . .. . . .. . .. . .. . . .. 19.669          18 .040     aw 160 788
     rerwal                                                                       . .
               . .. . .. . . .. . . . . .. . .. . . .. . .. . . .. . .. . .. . .         : . .. . .. . .. . . . * . . .. . .. . .. . .   201 .416   IIII .W     7.040    1,157 11,675           Se-raw"!            I . . . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. .. . . .. . . .. . . .. . .. . . ..     12.529     11,150 6w 57                 662
                                                                                                                                                                6.582      : 672 13,%3          W~ P.P-oninedw T-*V . .. . .. . .. . . .. . . .. .. . .. . . .. . . .. . . .. . .. . .. .
     sau,"lelf                      . .. . . . . .. . . . .. . .. .                                                  . . . .. . .. - MISS           174=                                                                                                                                                                             189              tell           -   I
                                                                                                                                                                         '
                                                                                                                                                                9,543 2l6o 2216185
     fto-                                                                    ' : * : :: : ~ . I . 1 307.209 272.522                                                                            fu,- City ~ clnilm . . . .. . .. . . .. .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . . .. . .. .                            41 ~1198  37207 lie            214    4AU
                                  . . . .. . .. . . ..                    . .. . .. . . .. . ..        . .. . . .. . .. . . .. . .. .     32,495      30,162       w 609 11 .1
     pwgimw 6a                             . .                                                                                                                  1 .8112     174 ni  1.          No                  . . .. . .. . . . ~ I .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. .. . . .. . . .. . . .. . .. . . .. 6,115                    327
     ='ealce- . . .                                 .       . . .. .. .             .. ...                                                                                                                                                                                                                                                                         40      223
              Irdwrlft~ opard"                                                                                                            16,611 13,169         2.018 25                       ~n . . .. . .. . . .. . .. . . .. . . . . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . .. . . . .. . . .. . .. . .. . 38,W 31 .OW ZI07                         2U 2,114
                                                                 I . .. . .. . .. .          .. . .. . .. . . . I . . .. . .. . .. . .    14.5n        71"          54      1 99 6 "M          Ch.. . .. . .. . . .. . . .. . .. . . .. . ..                    . .. . .. . .. . . .. . .. . .. . .. . . . .. . .. . .. . . .. .    Z5B4       Z139 Z77 31 137
                                                                                                                                                                   107 352          4,oa3
     Nee"a c"`7
     FS Dell clv~e                                    ..         . . . . . .. .. . .                   .. 26,170                                      2116M                           . 969     Dal we . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. .. . . . .. . .. . . .. . .. . .. . .. . . . .. . .. . . .. . .. 33AM 3D,115 1 .013                 225    1 Bad
                                                                                                                                                                                                D. . .. . .. . . .. .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . .. . . .. . . .. . . .. . .. . . ..             14,M9 12,080           729 132 me
     IL                                                                                                                                                                                         uft Flo* . . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . . ..            8,411       7,323     524 45           519
                                                                                                                                                                                               N- of eve . . . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . .. . .. . .. . . . .. . .. . . .. . .. .             15.894 14 .0D5         019 132          748
     North-ASUft .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . . . . .. . .. . . .. . . .. .                        7.11 15,845                       335  254                     omih-a ofty                                                                                                                         14.120    12,507 710 225 677
     I'AWAI'llft . . . .. . .. . .. . . ..     . .. . .. . . .. . . .. .                 -                -    .           13       I :735
                                                                                                                                     10                           26 351     ; :,w             "Adve                                                                                      Ware                                                 9,791      537 90           471
                                                                                                                               12,43M61 048                       813   92   1,409                                                                                                                                                     276 217 69
                 . . .. .              . . ..      .           .       .. . .. ..                                                                                 347                                                                                                                                .           .
                                                                                                                                                                                                                                                                                                    .. . . .. . .. . .. . . . ..   43,694    38.302
     C~w . . . .. . . .           . . . . .. I . . .         ...          . .. .     . .                           11 .626 10A9                                                                                                                                                                                                                           112 26B        5,212
                                                                                                                               12,5110 10,413                           72 "a
                                                                                                                                                                  774 233 1,173               VIM-
     Lid'll'st                  . . .I . . . . .     .. . .                    . . . . . . .. . . . .. . ..
     so"I'le, I . .. . .. .         . . .. . . . ..            . .. . . . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . 12,142    10.719                   611 260 w                    klh-,p .. . .. . . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . . .. . 5,322                     4.474 423           w 395
     WW. . . . .. . .. . . . .. . . .            .      . . .. . . . .           . . .. . . . .             . .. . . .. .      19,2M     153.0                    9117 619 2289                sale . . .. . .. . . .. . .. . .. . .. . . .. . .. . . . _ . . .. . .. . .. .. . .. . . . .. . . .. . .. . .. .                      4,693 4 .059         M         45      M
                                                                                                                                                                                               Hell,e . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . .. . .. . .. . . . .. . .. . . .. . .. .       3.975        3 .455     31119 so fall
     c. Dbbmdb               w                                                                                                                                                                 H.. . . .. . .. . .. . . .. . .. . .. . . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . .. . . .. . 5,787                      5.20 202            32      252
                                                                                                                                                                                               i-al kow. . . .. . . .. . . .. . .. . .. . .. . .. . .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . .. . .. . . 72,191 66,110                     Z416      412     32M
                  . .. . . .. .. . . .. . .. . .. . . .. . .. . .                                                                        7~14                     326 39           496         Ph. . . . . .. . .. . .. . . .. . .. . . .. . .. . . .. . .. . .. . . .. . .. . .. .. . . .. . . .. . .. . . .. . .. . . 11,073 9,972                     498      108      497
          Aug. . .. . . .. . .. . .. . .. . .. . . .. . . ..                                                                   48'510 41105
                                                                                                                                       29 .                       267 7         1 .224         po"e'll . ..                     ,                  *                  -                 -                  11915                             10,486      631 63 ('35
          B000,, . . .. . .. . .. . .. . . .. .. .           .. .                                     .. . . .. . .. . . 32 3=02 8w                               861  202         432         R. re . . . .                                                                                  . . .. . . . .. . .. . .. . . .       7.431      6.727 330           46      Mg
          Ekookyln .. . .. . .. . .. . . .. . .. . . .. . .. . . . . . . .. .              32787                                      3                           479   Ise 1, 019             so ~ City                                                                                                                            5,439 4.939 M4                 17      229
                                                                                                                              19:na 17 "                          66, 56 an                    S. F~                          . . .. . . .. . . . .. . . .. . .. . .                          .
                                                                                                                                                                                                                                                                                 .. . . .. . .. . .. . . .. . . .. . .. . .. . .
          au"A'D                                                                                                                 1 :15     Is                                                                                                                                                                         .            47,474 42,907        1.699 312 2,556
          au,irtim . . .. . . .. . . ..             . .. .. . .. . .. . .                                                      2,5138 Z213                         149    6        140         s.ft ~ . . .. . .. . .. . . .. . . .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . . .. . .. . . 18.359            10.460      w     9,
                                                                                                                              16 .157   15,426                    57,  102         655         Welfer, Pap-CmAmAnd T-V .. . .. . . .. . .. . . .. . .. . .. . .. . . . .. . .. . .. . . .. . 318                                                         285                33
                                                                                                                                                                                                                                                                                                                                                                           948
                                                                        .. . .. .                                            64 .014   61,078                      7al M 1 .883                         Slv-l CWft .. . .. . . .. . . .. . .. . .. . .. . . .. . . .. . .. .. . . .. . . .. . . .. . .. . .. . . Q,501 37,722 193 MI 5, 195                                              I
          N". . .. . .. . . .. .                             . .. . . .                                                                                            149   ~7        174
          Po~ . . - - . . .                                       . . . .. . .. . .. .. . .. . . .. . .. . . .. . .. . . .. 3,220 3 .681                                                                S-k . elner, .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. .. . . .. . . .. . . .. . ..                          50.498        ,631 173        2"     5.450
          1".~ce . .. .. . .                .. .. . . .. .                                 . . .. . . .. . .. . 5,610 5,159                                        175 3 262
                            lil~ Tninnf;                                                      228                            38               -                   M                           Note: Reirribursernants, are included in the above figures.
                                                                                                                                 113,  U276                        116 Ili      4 1
                         svo, C~                                                                                              43,820    " 971                            as       326
                                                                                                                                                                                4,652

          BMwlw-
          ~                                                                 . . . .. . .. . .. . . .. . . .. . .. . .. . . ..        26 .870     24,955         651   22    1 .033
          Nw~ . .. . . .. . .. . .. . .. . .. .. . . .                                                                                41 9V Willa               1,127 235 ~ .161
                                                                                                            . . . .. . M~711141                  30,Mg          684 2W        '161
          Mileat" . .. . . .. . .. . . .. . .. . . .. . .. . . . . .. . .                  . . .. . .
                                                                                                                        . . .. 7312 ~5,111                       469   117 788                Table 25-Personnel summary
          Mth,eu,gh .. . .. . . .. . .. . . .. . .. . .. . . . .       . . .. . .. . . . .. . .             . . . .. .
          pi.r.. .. . .. . .. . . .. . .. . .                                                                                                                    am 9, 1,179
                                                      .. . .                                           ~7 :1616 s6a
          ""Mom                                                3,825                                                          3,506                              113    43     '62
                                                                                                  .. . . .. . . .. . .. . .. . . . 626
                                                                                                                 .                                  494            2 2 29                     L.."M        ill "
          WIA"i
                     Rw-c-Giai iw,~V                                                                                                      168                    167       1
                                                                                                                                                                            4.713                                                                                                                                lent 1170 IM 197 9
          phillaw" se'le Cw                              . . .. . .. . .. . .. . . .. . . .. . .. . .. . . . .. . .. . .. . .. . . .   41 .311 38,419             99 so
                                                                                                                                                                                              8-1. wftl~                    . .. . . .. . . .. . .. . .. . .. . . .. . . ..               @$As                                       -       vim
                                                                                                                                   M.81112 22.80      1,25,    M I'lza                                                                                                                                                                                     WiR
                                                                                                                                                                                                                  .. . .. . . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. .                         71 .444 71 V67                      70,942
                                                                                                                                                         6M 50 511                                                                                                                                                                                         71 .771
                                  .. . .. . .. . . .. . . .. . .. . .. . .. . .. . . .. . .. . .. . . .. . . .. . .. ~1,111 10.511
                                   .                         . . .          . . .                          .                                                                                                                                                                                                                     14414
                                                                                                                                    1.21~1   7,          453 49         U?                                                                                                                                                                 15= 1 G-W 13,627
      cok~ . . . . . . .. . .. . .             ..       . .. . .. .                                                                                                                                                 :: : :                                                       .
                                                                                                                                                                                                                                                               I - ..~ .. . .. I . . .. . . .. . .. . .. .                        4XI'll
                                                                     . 6                   9110                                              6,.      1 .01112 83       8412                                           .. . . .. . . .. . . .. . .. . .. . .. . . .. . .. . . .. . .. . . . . .. . . .. . .. . .. . . .. . . . silo         11.11"   4AR2   4,133
      Pr'~ . .. . . .. . .. . .
                                                                                                                                    7,n3         540     SM     43      319                                                                                                                                                                      ?  MM3    IMTOS
      jl~                                                                                           .        .         .                                                                                           owed. . .. . .. . . .. . .. . . I . . .. . .. . . .. . .. . - . .. . . .. . ..                         gym            27A
                                                                                                        .. .             .. . . .  44,479   39.749    2,052    308 2,361                                                                                                                                                                      .700 KIM     M4"
      jell-Al" I .              . .. . .. . .                                                                                                                                                                                                                                                                                    10.412    10.113 IQ" 10,027
      Ne,h'" . .. . .. . .         . . .. .                            . .. . .      ..      . .. 15,315 13.538                                          M 101 770
      Southeat Rep-GultraUld TMWWV . . .. . .. . .. .                                                                              39,204                197        7  .878                      othl, . . .. . .. . .. . . .                                                                                                            54142M4  54736478 54-A78764     . 1
                                                                                                                                                                                                                                                                                                                                                                         S.72488
      Ateft Slv*s Celle, . . . .. . .. . . .. . .. . ..                                                                                984  34,73i         93  Mi 4                           I .;". 9.w    . . .. . .. . . .. . .. . . .. . .. . .. . .. . . .. . . .. . .. . .                                                         441 4,M 3,rl                    4AS
              1 S~ C        .. . .. . .. . . .. . .                   weet                                                  32,NI                        137 192     4.240
                                                                                                                                                                                                 Tavey"s-spKIWIM - .- I . . . .. . .. . . .. . .. . .. . .                                                                                  .11     633          T    656
     cealrek                                                                                                                                                                                     0,                                   .
                                                                                                                                                                                                 Te"M Senio, Flwe-eru~ . . .. . . .. . .. . . .. . . .. . .. . .. . . . . .. . .. . .. . . .. . . ..                                             1 .00, 1 .07 "fee
                                                                                                             . . .. . . .. . .. . 19 .767    17,7811      826   114   I'M
       C~ . . .. . .. . .              . . .. .                                                                                                                                                                                                                                                                                            .6138 3.055 IM3               2.5t
                                                                                                                                    V,273    24.479     1,053 116 1,615                       E~                                                                                                              2
       Cw,el      . . .. - -                    ..                                                                                                                                                                                                                                                                                      2LM4 2zm 2111,427               "An
       Dl"al - - 1 211,140                                                                                                                   34,8211    1 .07 95 1,659                                                               . . .. . . . . .. . .. . .. . .. . . .. . . .. . .. . .. . . .. . . .. . .. . .. . . .. . . 13 1 13.715 13,1059 13,987
       Irdian.pate .. . .. . .. . .. . .. . .. . . .. . .. . .. . .. 19,015 16,807 99D 101 1 .11 6                                                                                                                                                                                                                                       017      4,462 4,725 4.623
       L-levea . . .. . .. . .. .                                                                                                    e
                                                                                                                                    11       150 .91 721 72 62                                    ove, .. . . .. . .. . . .. . .                                              7                                                            .710   .,707 7,713            4.111611
       PaWm. .. . .. . . I I . . .. . .. . .. . .. ... . .. . . 909             ...               * **~ ~-                 i*~~     257                   452    83     41~                                                                                                                                                              ?."a I'M l~w                    1,647
                                              nftng . . .. .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . . .. .           178            178                                                                                                                                            .. . . .. . .. . .. 1,363 1 .315                            11259    1297
                                                         I. . .. .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . .. . . .. . 38.716 33 .479 160 179             4,M7                         Over .. . . .. . .. . . .. .                                  590                                                                                 24 8
                                                                                                                                                                                              APPlais . . .. . . .. . .. . . .. .                                                                                                                 IA"           1.2u     I ."$
                                                                                                                                                                                                  Appeal Offioel                   .                                                                   .      . .. . .. . . . .            665    731         sm      856
                                                                                                                                                                                                  A~dlw. . .. . .. . . .. .                                                    .                        lie                              ill                      113       121
                                                                                                                                                                                                  DiAl,           . . .. . . .. . .. . . ..                   . .. . . ..
                                                                                                                                                                                                                                                    .. . .. . . . . .. . . . . .                     . . .. . . .. . .. . . ..             512      610          M    731
                                                                                                                                                                                                  Fswd .                 . . .. . .. . . .. . I .. . . .. . .. . . .. .. . . .. . .. . . .. . .. . . .. . . I . . .. . ..               n ,'      3,.           Z014     LU?
                                                                                                                                                                                                  sp-W 11 .. . .. . . .. . . . . .. . .. . .. . . .. . . .. . .. . .. . I . . . .. . . .. . . .. . .. . . .. . ..                                2.786 2.761 2,790
                                                                                                                                                                                                          .. . . .. . .. . .. . . .. . . .. . . . . .. . .. . .. . . .. . .. . . .. . .. . .. . . .. . . .. . .. . . .. . .. . . .. . jn 1,050 111150 I'M
                                                                                                                                                                                                                                                                                                                                        WAI 3,M                 3.M    &M
                                                                                                                                                                                                                                         ::--- .. .. -                      .. . - --                           .. . . -
                                                                                                                                                                                                        C~ . . .. . . .. . . .. .                                                                                                                 4A"                    413121,
                                                                                                                                                                                                                                                                                                                                        IAN       1,10 1 .103 I'm
                                                                                                                                                                                              swife.w wiew . .. . . .. . .. . .                             047                                                         U7                       916                       m

                                                                                                                                                                                                4011a : Rainsourserrents, are included In above figures.
                                                                                                                                                                                              .1 :rcludes terminall leave for average Positions realized for entire Service .
                                                                                                                                                                                                rcludes Office of International Operations, National Cornputer Center and the Data Center .
74
                  Chronological List                                                                                                                              75




                                                   John W. Yerkes,
Commissioners     George S. Boutwell
                                                   Kentucky
                                                                                        Dana Latham                     Office of Commissioner of Internal Revenue
                  Massachusetts                                                         California                      Created by Act of Congress, July 1, 1862
    ofInternal    July 17, 1862/Mar . 4, 1863      Dec . 20, 1900/Apr . 30, 1907        Nov . 5 . 1958/Jan, 20, 1961    In addition, the following were Acting
     Revenue      Joseph J. Lewis                  John G . Capers                      Mortimer M . Caplin             Commissioners during periods of time when
    1862-1979     Pennsylvani a                    South Carolin a                      Virginia                        there was no Commissioner holding the
   and Actin g    Mar . 18, 1863/June 30, 1865     June 5, 1907/Aug . 31, 1909          Feb . 7 . 1961/July 10, 1964    office :
Commissioners     William Orton                    Royal E. Cabel l                     Sheldon S. Cohen                   Joseph J . Lewis of Pennsylvania
                  New York                         Virginia                             Maryland
        during    July 1, 1865/Oct . 31, 1865      Sept . 1, 1909/Apr . 27, 1913        Jan . 25, 1965/jan . 20, 1969      from Mar . 5 to Mar . 17, 1863
    transitory    Edward A. Rollins                William H . Osborn                   Randolph W. Thrower
                                                                                                                           John W. Douglas of Pennsylvania
      periods .   New Hampshire                    North Carolin a                      Georgia
                                                                                                                           from Nov . 1, 1870 to Jan . 2, 1871
                                                                                                                           Henry C . Rogers of Pennsylvania
                  Nov, 1, 1865/Mar. 10, 1869       Apr. 28, 1913/Sept . 25, 1917        Apr . 1 . 1969/June 22, 1971
                                                                                                                           from May 1 to May 10, 1883, and from
                  Columbus Delano                  Daniel C. Roper                      Johnnie M . Walters                May 1 to June 4, 190 7

                                                                                                                                                                               I
                  Ohio                             South Carolin a                      South Carolin a
                  Mar. 11, 1869/Oct . 31, 1870     Sept . 26, 1917/Mar. 31, 1920        Aug . 6, 1971/Api . 30, 1973       John J. Knox of Minnesota
                                                                                                                           from May 11 to May 20, 1883
                  Alfred Pleasonto n               William M . Williams                 Donald C . Alexander
                                                   Alabam a                                                                Robert Williams, Jr. of Ohio
                  New Yor k                                                            .Ohio
                                                   Apr. 1, 1920/Apr. 11, 1921                                             from Nov. 28 to Dec. 19, 1900
                  Jan . 3, 1871/Aug . 8, 1871                                           May 25 . 1973/Feb . 26, 1977
                                                                                                                           Millard F. West of Kentucky
                  John W . Douglass                David H . Blai r
                                                   North Carolina
                                                                                        Jerome Kurtz                      from Apr. 12 to May 26, 1921                 i
                  Pennsylvania                                                     I    Pennsylvania
                  Aug . 9, 1871/May 14, 1875       May 27, 1921/May 31, 1929            May 5, 1977                       H . F . Mires of Washington
                                                                                                                          from Aug . 16 to Aug . 19, 1930
                  Daniel D . Pratt                 Robert H . Luca s
                  Indiana                          Kentucky                                                               Pressly R . Baldridge of Iowa
                  May 15, 1875/July 31,1876        June 1, 1929/Aug . 15, 1930                                            from May 16 to June 5, 1933
                  Green B. Rau m                   David Burnet                                                           Harold N . Graves of Illinois
                                                   Ohio                                                                   from Jan . 23 to Feb . 29, 1944
                   Illinois
                  Aug . 2, 1876/Apr . 30, 1883     Aug . 20, 1930/May 15, 1933                                            John S. Graham of North Carolina
                                                   Guy T . Heleverin g                                                    from Nov . 19, 1952 to Jan . 19, 1953
                  Walter Evans
                  Kentucky                         Kansas                                                                 Justin F . Winkle of New Yor k
                  May 21, 1883/Mar. 19, 1885       June 6, 1933/Ocl . 8, 1943                                            from Jan . 20 to Feb . 3, 1953                    i
                  Joseph S . Miller                Robert E . Hannegan                                                    0. Gordon Delk of Virgini a
                  West Virginia                    Missour i                                                             from Nov. 1 to Dec . 4, 1955, and from
                   March 20, 1885/Mar . 20, 1889   Oct . 9, 1943/Jan. 22, 1944                                           Oct . I to Nov . 4, 195 8
                  John W. Maso n                   Joseph D . Nunan, Jr.                                                 Charles 1 . Fox of Utah
                                                   New Yor k                                                             from Jan . 21 to Feb. 6 . 1961
                  West Virgini a
                   Mar . 21, 1889/Apr. 18 . 1893   Mar . 1, 1944/June 30, 1947                                           Bertrand M . Harding of Texas
                  Joseph S. Mille r                George J . Schoeneman                                                 from July 11, 1964 to Jan . 24, 1965
                  West Virgini a                   Rhode Islan d                                                         William H . Smith of Virgini a
                  Apr . 19, 1893/Nov . 26, 1896    July 1, 1947/July 31, 1951                                            from Jan . 21 to Mar . 31, 1969
                  W. St . John Forman              John B . Dunlap                                                       Harold T. Swartz of Indiana
                                                   Texas                                                                 from June 23 to Aug . 5, 1971
                   Illinois
                   Nov. 27, 1896/Dec . 31, 1897    Aug . 1 . 1951/Nov . 18, 1952                                        Raymond F . Harless of California                  I
                   Nathan B . Scott                T. Coleman Andrews                                                   from May I to May 25, 1973
                   West Virgini a                  Virginia                                                             William E . Williams of Illinois
                   Jan . 1, 1898/Feb ; 28, 1899    Feb . 4, 1953/Oct . 31, 1955                                         from Feb, 27 to May 4, 1977 .
                   George W. Wilson                Russell C. Harrington
                   Ohio                            Rhode Islan d
                   Mar. 1, 1899/Nov . 27, 1900     Dec. 5, 1955/Sept. 30,1958
76            Principal Officers of the                                                                                                                                           77
              Internal Revenue Service
              as of September 30,1979

                                                                                                                                                                                       !f

     National Commissioner                              Division Directors :                       Employee Plans/Exempt
                                                          Facilities Management                                                           Technical
       Office Jerome Kurt z                               Richard E . Simko                        Organizations
                                                                                                                                          Assistant Commissioner
              Deputy Commissioner                         Fiscal Management                        Assistant Commissione r                Gerald G . Portney (Acting)
              William E . William s                       Joseph F Kump                            S . Allen Winborn e
                                                          Personne l                                                                      Deputy Assistant Commissioner
              Assistant to the Commissioner                                                        Deputy Assistant Commissioner          Aaron Feibel
                                                          Anthony W. D'Amato
              Marvin Kat z                                                                         Raymond A . Spillma n
                                                          Training and Development                                                        Division Directors :
              Lauralee Matthews                                                                    Division directors :                     Corporation Tax
                                                          Orion L . Birdsal l
              David F P O'Connor                                                                                                            John W. Holt
                                                          Security Standards and Evaluations         Actuarial
              Assistant to the Commissioner               Dominick J . Lantonio                      Ira Cohen                              Individual Tax
              (Public Affairs )                           National Office Resources Management       Employee Plans                         Mario E . Lombardo
              A. James Golato                             Herbert J . Huff                           Fred J. Ochs                           Tax Forms and Publications
                                                                                                     Exempt Organizations                   Roy J . Linge r
              Assistant to the Commissioner                                                          Joseph A . Tedesc o
                                                          Compliance
              (Equal Opportunity )                                                                                                      Office of Chief Counsel
              Eugene D . Alexande r                       Assistant Commissioner                   Inspection
                                                          S . B . Wolfe                                                                 Chief Counsel
              Assistant to the Deputy Commissioner                                                 Assistant Commissioner               Lester Stein (Acting )
              Alvin H . Kolak                             Deputy Assistant Commissioner            Robert L . Rebei n
                                                          Donald E . Bergherm                                                           Deputy Chief Counsel (General)
                                                                                                   Deputy Assistant Commissioner        Stephen M . Miller
              Taxpayer Service and                        Division Directors:
              Returns Processing                             Appeals                               Teddy R . Ker n                      Deputy Chief Counsel (Litigation)
                                                              Roydell S . Rosted                   Division Directors :
                                                                                                                                        Vacan t
              Assistant Commissioner                          Examination                            Internal Audit                     Deputy Chief Counsel (Technical)
              James 1 . Owen s                                John L . Wedick, Jr.                   Rudolph Arena                      Lester Stei n
              Deputy Assistant Commissioner                   Criminial Investigation                Internal Security
              M . Eddie Heironimus                            Thomas J . Clanc y                                                        Technical Advisor to Chief Counsel
                                                                                                    Willaim E . Muro y                  Daniel F. Folzenloge n
              Division Directors :                            Office of International Operations
                 Program Planning and Review                  Joseph G . McGowan                                                        Staff Assistant to Chief Counsel
                                                                                                   Planning and Research
                 Suellen P Hamb y                             Collection                                                                James T Fuller, II I
                 Returns Processing & Accounting              Kenneth E . Luke                     Assistant Commissioner               Division Directors :
                 Russell E. Dyke                                                                   Russell E . Dyke                       Administrative Services
                 Taxpayer Service                       Data Services                                                                     Joseph H . Hairston
                                                                                                   Deputy Assistant Commissioner
                 Stanley Goldberg                       Assistant Commissioner                     Walter E. Bergman                      Criminal Tax
                 Disclosure Operations                  Donald J . Porte r                                                                Robert W. Schafer
                 Howard T Marti n                                                                  Division Directors :
                                                                                                                                          Disclosure Litigation
                 Tax Administration Advisory Services   Division Directors :                         Internal Management Documents       James J . Keightley
                                                          Data Center, Detroit, MI                   Jack G . Petri e
                 Gordon C. Hill, Jr .                                                                                                     Employee Plans & Exempt Organizations
                                                          James E . Daly, Jr.                        Legislative Analysis
                                                                                                                                          George H . Jell y
                                                          National Computer Center,                  Ronda( C. Blankenshi p
              Resources Management                                                                                                        General Legal Services
                                                            Martinsburg, WV                          Research and Operations Analysis
                                                                                                                                         George J . Shaw, Jr.
              Assistant Commissioner                      William E . Palme r                        Walter E. Bergma n
                                                                                                                                         General Litigation
              Joseph T Davis                              Service & Design                           Statistics
                                                                                                                                         Harold T Flanagan
                                                          Daniel N . Capozzoli                       Vito Natrella
              Deputy Assistant Commissioner                                                                                              Interpretative
                                                          Systems Analysis
              Alan A . Beck                                                                                                              Jerome D . Sebastian
                                                          Donald E. Curtis
                                                                                                                                         Legislation and Regulations
                                                          Systems Programming
                                                                                                                                         Robert A . Ble y
                                                          Carolyn Buttolph
                                                                                                                                         Tax Litigation
                                                                                                                                         John H . Menzel (Acting)
78                                                                                                                                                                         79




     Regional    Central Region                        Mid-Atlantic Region                     Midwest Region                         North-Atlantic Region
           and                                         Regional Commissioner                   Regional Commissioner                   Regional Commissioner
                 Regional Commissioner
      District                                         William D . Waters                      Edwin P Traino r                        Philip E, Coates
                 Leon C . Gree n
      Officers
                 Assistant Regional Commissioners :    Assistant Regional Commissioners :      Assistant Regional Commissioners :     Assistant Regional Commissioners :
                   Taxpayer Service & Returns            Taxpayer Service & Returns              Taxpayer Service & Returns              Taxpayer Service & Returns Processing
                   Processin g                           Processing                              Processing                              Gary H . Matthews
                   Patrick J . Ruttle                    Henry E . Leech, Jr.                    John Ade r                              Resources Management
                   Resources Management                  Resources Management                    Resources Management                    Pete J . Medina
                   Billy J, Brown                        Americo P. Attorri                      David S . Burckman                      Examination
                   Examination                           Examination                             Complianc e                             Joseph Slipowitz
                   Jack P. Chivatero                     Paul H . Thornton                       Leon Moore                              Criminal Investigation
                   Criminal Investigation                Criminal Investigation                District Directors :                      Raymond C. Turner
                   Richard C . Herman                    Robert L . Browne                       Aberdeen, SID                           Collectio n
                   Collectio n                           Collectio n                             Thomas J . Yates                        Thomas R Coleman
                   Charles F Jone s                      Leroy C . Gay                           Chicago, IL                          District Directors :
                                                                                                 Charles F Miriani                       Albany, N Y
                 District Directors :                  District Directors :
                                                                                                 Des Moines, IA                          John B . Langer
                   Cincinnati, OH                        Baltimore, MD                           Michael J . Murphy                      Augusta, ME
                   Dwight L . James, Jr.                 Gerald G . Portney
                                                                                                 Fargo, N D                              John J . Jennings
                   Cleveland, OH                         Newark, NJ                              Gerard R . Esposito
                   Everett Lowry                         Cornelius J . Coleman                                                           Boston, MA
                                                                                                 Milwaukee, WI                           Herbert B . Mosher
                   Detroit, MI                           Philadelphia, PA                        Lawrence M . Phillips                   Brooklyn, NY
                   Roger L . Plate                       James T Rideoutte                       Omaha, N B                              George S . Alberts
                   Indianapolis, IN                      Pittsburgh, PA                          Mitchell E . Premis, Jr.                Buffalo, NY
                   James W. Caldwell                     Thomas L. Davis                         Springfield, IL                         Marshall P. Cappelli
                   Louisville, K Y                       Richmond, VA                            Ira S . Loeb
                   Paul F Niederecker                    James R Boyle                                                                   Burlington, VT
                                                                                                 St. Louis, MO                           Peter L . Dillon
                   Parkersburg, WV                       Wilmington, D E                         Richard C . Voskuil
                   T Blair Evan s                        F Clare Sh y                                                                    Hartford, CT
                                                                                                 St. Paul, M N                           James G . Quinn
                 Director, Cincinnati Service Center   Director, Philadelphia Service Center     C . Dudley Switzer                      Manhattan, NY
                 John 0 . Humme l                      Norman E . Morrill .                                                              Charles H . Brennan
                                                                                               Director, Kansas City Service Center
                 Regional Counsel                      Regional Counsel                        Roy D . Clark                             Portsmouth, NH
                 Vernon J . Owen s                     Robert L . Like n                                                                 Francis S . Miceli
                                                                                               Regional Counsel                          Providence,Rl
                 Regional Director of Appeals          Regional Director of Appeals            Dennis J . Fox
                                                       J ames J . Casimir                                                                Charles E . Roddy
                 Claude C . Rogers, Jr.
                                                                                               Regional Director of Appeals           Director, Andover, Service Center
                 Regional Inspecto r                   Regional Inspector                      Donato Cantalup o                      Joseph H . Cloona n
                 John E . McManus                      Benjamin J . Redmond
                                                                                               Regional Inspector                     Director, Brookhaven Service Center
                                                                                               John J . Kelly                         Thomas J . Laycoc k
                                                                                                                                      Regional Counsel
                                                                                                                                      Theodore E . Davi s
                                                                                                                                      Regional Director of Appeals
                                                                                                                                      Richard E . Fogwell
                                                                                                                                      Regional Inspector
                                                                                                                                      Daniel Schiller
al]                                                                                                                                                    81




      Southeast Region                     Southwest Region                     Western Region                       Director, Fresno Service Center
                                                                                                                     Frederic F. Perdu e
      Regional Commissioner                Regional Commissioner                Regional Commissioner
      Harold A . McGuffin                  Walter T Coppinge r                  Thomas A . Cardoz a                  Director, Ogden Service Center
                                                                                                                     Robert H . Terr y
      Assistant Regional Commissioners :   Assistant Regional Commissioners :   Assistant Regional Commissioners :
        Taxpayer Service & Returns           Taxpayer Service & Returns           Taxpayer Service & Returns         Regional Counsel
                                             Processin g                          Processin g                        Emory L . Langdo n
        Processin g
        William B . Hartlage                 Bobby G . Hughes                     John D .Johnson                    Regional Director of Appeals
        Resources Management                 Resources Management                 Resources Management               Ralph F. Albrech t
        Carol M . Fay                        Raymond Asturnian                    Kenneth G . Rivett                 Regional Inspector
        Examination                          Examination                          Examination                        Billy G . Morrison
        Philip J . Sullivan                  Percy P. Woodward, Jr.               Elmer Kletke
        Criminal Investigation               Criminal Investigation               Criminal Investigation
        Anthony V Langone                    John M . Rankin, Jr.                 Richard C . Wassenaar
        Collectio n                          Collection                           Collection
        Claude A . Kyle                      Larry G . Westfall                   Paul R . Dickey
      District Directors :                 District Directors :                 District Directors :
        Atlanta, G A                         Albuquerque, NM                      Anchorage, AK
        John W. Henderson                   .Francis L . Browitt                  Frank R . Berria
        Birmingham, AL                       Austin, TX                           Boise, I D
        Dwight T, Baptist                    Robert M . McKeever                  Philip N . Sansotta
        Columbia, SC                         Cheyenne, WY                         Helena, MT
        Harold Bindseil                      Michael J . Kelly                    Frederick C . Nielsen
        Greensboro, NC                       Dallas,TX                            Honolulu, HI
        Robert A . LeBaube                   Alden W. McCanless                  William M . Wol f
        Jackson, MS                          Denver, CO                          Los, Angeles, CA
        William Daniel                       Gerald L . Mihlbachler              William H . Connett
        Jacksonville, FL                     Little Rock, AR                     Phoenix, AZ
         Charles 0 . DeWitt                  Paul D . Williams                   Prescott A . Berry
         Nashville, TN                       New Orleans, LA                     Portland, OR
        James A . O'Hara                     Robert M .Cutts                     Ralph B . Short
                                             Oklahoma City, OK                   Reno, N V
      Director, Atlanta Service Center                                           Gerald F Swanson
      William E .Douglas                     Charles A . Parks
                                             Wichita, KS                         Salt Lake City, UT
      Director, Memphis Service Center       Maurice E. Johnson                  Roland V Wise
      James D . Hallma n                                                         San Francisco, CA
                                           Director, Austin Service Center
      Regional Counsel                     Carolyn K . Leonard                   Michael D . Sassi
      Jack D . Yarbroug h                                                        Seattle, WA
                                           Regional Counsel                      Arturo A . Jacobs
      Regional Director of Appeals         William B . Rile y
      Tully Mille r
                                           Regional Director of Appeals
      Regional Inspector                   Douglas M . Moor e
      Dale W . Gardner
                                           Regional Inspector
                                           Paul F Kearns
IRS Organization Chart

                   Assistants to the
                   Commissio:w
                                                                   Commissioner                                                      Chief Counsel
                                                                    Deputy Commissione r

                                           Assistant to the                                I Assistant to the
                                           Commissioner                                      cornmissiorve                                     Depu
                                                                                                                                               Chief%ounsel
                                           olvelo
                                           Public Affairs
                                                  n


                  Assistant Assistant
                  Commissioner Commissioner
                  I— ,       1-1

                                                                                                                                               Dep u




National Office
Field Offices


                                                              Regional Commissioners                                              Regional Counsels
                                                                                                                                 117)
                                                                                                            Assistant Regional
                  Assistant            Service Centers        District Directors                            Inspectors           Deputy Regional
                  Regional             (10)                                                                                      Counsels (21 )
                  Commissioners*




                  C=
                                                                                                                                  (45)
                                                                                                                                  Dis-ct Counsels




    Internal Revenue Service Regions, Districts and Service Center s




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