1981 Annual Commissioner ofReport Internal Revenue

and theChief Counsel for theInternal Revenue Service

1 .

1981 Annual Commissioner ofReport Internal Revenue

and theChief Counsel for theInternal Revenue'Servic e

Note:

Statistical data used in the text and tables of thisvolume are on a fiscal year basis, unless other-wise noted . For example, data headed " 198 1 "pertain to the fiscal year ended Sept . 30, 1981 .

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

The Commissioner's and Chief Counsel's Annu-al Report is produced by the Office of Public Af-fairs, Room 11 12 . Internal Revenue Service,1111 Constitution Ave ., N .W., Washington, D.C .20224 .

It is available from the Superintendent of Docu-ments . U .& Government Printing Office, Wash-ington, D.C . 20402 .

ror Mle by the Superintendent of Ducurntuts. U.S . Government Printing OffimW-1d .9te., D.C. 20402

1981 Annual Table olReport Contents

Commissionerof Interna lRevenue

Introduction/3

Collecting the RevenueReturns Received/5Mathematical Correction/5Tax Receipts/6Refunds/6Penallies/6Tax Credits/8

Zp identiat Election Campaign Fund/8

ersbined Annual Wage Reporting/8

Assisting the Taxpaye rWrite, Call or Walk In/ 1 0Toll-Free Telephone Assistance/10Walk-In Service/ 1 0Disaster Assistance/10Educating Taxpayers/ 10Informing Taxpayers/10Clarifying Notices/1 0Making Inlormation Available/ 11Helping Other Countries/ 11Problem Resolution/ 1 1Forms and Publications/ 11

Enforcing the LawExaminations/12Examination and Correction Resuft~/ 1 2Windfall Profit Tax/12Large Corporations/ 1 2Tax Shelters/1 2W-4 Program/1 4Unreported Income Program/14Fraud Program/1 4International Enforcement/ 1 4Joint Efforts with Treaty Partners/15International Operations/ 15Compliance Overseas/ 1 5Assisting Taxpayers Abroad/ 15Appeals/1 5Criminal Investigation/ 16Cooperation With Other Agencies/ 16Narcotics Traffickers/ 17

Illegal Tax Protesters/ 17Collection/17Service Center Collection/ 17Distr ict Collection/17Accounts Receivable/ 18Delinquent Returns/18Information Returns Program/18Employee Plans/1 9Exempt Organizations/20

Managing the Syste mResearch and Operations Analysis/21Major Research Projects/2 1Taxpayer Compliance Measurement/21Workload Scoring Systems/21Productivity Management/21Statistics/2 2Legislative Analysis/22Technical Activities/22Procedures Updated/22Internal Revenue Bulletin/23Continuing Professional Education/23Internal Audit/2 3Internal Security/24integrity Program/24Resources Management/24Fiscal Management/24Personnel/24Recruitment/25Labor Relations/25Awards and Recognition/25Centralized Services/25Facilities Managemenl/26Paperwork Management/26Safety Statistics/26Security/2 6Training/26Equal Employment Opportunity/27Data Services/2 7National Computer Center/27

Appendix/2 8

Chief Counselfor theInternalRevenueService

Introduction/69

Responsibilities of the Chief CounselOrganization/70

GeneralIntroduction/71Administrative Services/71Criminal Tax/7 1General Legal Services/72

Litigation.Introduction/7 3

IRS Organization Chart/9 4

Map -Internal Revenue Service Regions,Districts and Service Centers : Chief CounselRegional and District Offices/inside back cover

Disclosure Litigation/73General Lifigation/74Tax Litigation/75

Technica lIntroduction/79Employee Plans and Exempt Organizations/79Interpretative/8 0Legislation and Regulations/81

Regional Counsel/82

Appendix/83

2 Introduction

This annual report reflects an expanding tax sys-tem that has significantly enlarged the InternalRevenue Service's workload . The increase inthe number of returns filed and the amount ofgross revenue collected is evidence that ourself-assessment tax system remains vigorousand healthy. Some of the information in this re-port indicates areas in which the growth of thelax system has measurably challenged our ca-pabilities .

When I became Commissioner of Internal Reve-nue in March 1981 our compliance programswere being challenged by illegal tax protesters,abusive tax shelters and increasing amounts ofdelinquent taxes . There were backlogs inprojects in regulations, appeals and litigation,The IRS was working to implement changing taxlaws and administer an ever-growing tax sys-tem .

To deter illegal tax protesters we issued regula-tions to discourage the submission of fraudulentForms W-4 claiming excessive allowances orexemption, We also took prompt and firm actionagainst the promoters of illegal tax protestschemes .

Abusive tax shelter returns are still a complianceproblem and we are looking at ways to reducethe stress they may place on our appeals and III-galion functions . The Economic Recovery TaxAct of 1981 is helping us curb the growth of abu~sive shelters, To decrease the number of taxshelter cases that reach the courts we have re-vised our methods of dealing with these cases tnthe administrative appeals process . This newapproach should have a significant, favorable ef-fect on our case workload in this area .

We are trimming the regulations process to ex-pedite drafting and review and to set priorities sothat those regulations with greatest impact areconsidered earlier .

The rise in delinquent tax accounts over the pastfew years has caused us to adopt debt collec-tion techniques that have proven successful inthe private sector and we are moving ahead withautomated collection equipment to increase effi-ciency and reduce paperwork .

We have found that the solution to many of theadministrative problems facing the IRS today isgreater and more effective use of our computersand increased office automation . The day oflooking merely to a larger workforce to get thejob done is behind us . We intend to make themost of machine technology to help us accom-plish our mission . We are confident that we cando the things we do with fewer people than wehave had in the past.

I am committed to the President's program of in-creasing efficienqy and reducing the cost of gov-ernment. The IRS has a record of efficient, inno-vative management and we are looking, and willcontinue to look, at ways to build on that recordso the American public will continue to have re-sponsive, effective tax administration at the low-est possible cost .

This annual report, my first as Commissioner,combines the Commissioner's and Chief Coun-sel's annual reports into one publication . The1981 annual report also lists a new district,formed in response to the growing populationand economy of the Houston, Texas, area . How-ever, it was established so late in the fiscal yearthat individual statistics for it are not available forthis report .

Roscoe L . Egger . Jr.

Commissioner of Internal Revenue

4 Coflecting 1he Revenue 5

Returns Received

The Internal Revenue Service received and pro-cessed 166 .5 million lax returns and supplemen-tal documents during 1981, Over 94 million, or56 .5 percent, of all returns filed this year wereindividual income tax returns. Of these, 36.9 mil-lion individual taxpayers filed short Forms 1040Aand 57 .1 million used Forms 1040 .

Number of Returns Filedby Principal Type of Return(Figures in thousands. For detailssee Statistical Table 6 .)

Type of Return 1980 1981

Grand Total 143,446 1166,528

Income Tax, Total R 107,803 130,555

Individual R93,128 94 .01 8

Declaration ofestimated tax 8,699 130,34 7Fiduciary 1,877 1 .91 7

Partnership 1,390 1,46 7

Corporation R2,709 - 2,80 6

Esta*e Tax 148 14 6

Gift Tax 216 199

Employment Tax R26,440 26,06 3

Exempt Organization 444 40 9

Employee Plans 792 790

Alcohol, Tobaccoand Firearms 547 522

Excise Tax 909 97 1

SupplementalDocumentsil 6,064 6,81 7

Non-Master FileRetumS3 83 ~ffl

Data revised from previous annual report .The increase in volume since 1980 results from a

changeof

coun tfor declaration of estimated tax data-the number of tax .payers was shownin 1980 whereas the number of documents is shown in1981 .2 Includes Forms 1040X, 11 2OX, 268B, 4868. 7004, 7005,104 1 A and 990AR .Includes Forms 941 M, 94 1 NMI, CT-2, 949, 949A .90BL. 6069 . 1042, 1120DISC and 720M .

Mathematical Correctio n

As a result of checking the mathematics on 91 .4million individual returns the IRS issued refundsor credits to 3 .2 million taxpayers who mademistakes that o~erslatecl their tax liabilities by$778 million, an average of $242 per return, On3 .9 million returns taxpayers understated theirtax liability by $1 .2 billion, an average of $315 .

Error rates for Forms 1040 and 1040A roseslightly in 1981, with 6.7 percent of the 1040Asprocessed having mathematical errors, com-pared to 6 .3 percent for 1980 . The error rate forForms 1040 was 8 percent in 1981, 7 .5 percentin 1980 . The five most frequent taxpayer errorsinvolved the earned income credit, use of tax ta-bles, calculation of the balance due or refund,Form W-2 withholding and itemizing deductions .

In checking estimated tax payments claimed onindividual income tax returns the IRS found thattaxpayers had underclamed $446 million andoverclaimed $950 million .

Individual Income Tax ReturnsMathematically Verifie d(in thousands)

1980 198 1Number Verifiedby Computer* 88,945 91,427

Number of returns onwhich mathematica lerrors were detected 6,468 7,11 8

Percent of returnswith mathematicalerrors 7.3 7. 8

Returns with Decrease :

Number 2,912 3,21 2

Amount $590,832 $778,22 9

Average amount $202.91 $242 .2 9

Returns with Increase:

Number 3,556 3,906

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

Average amount $314 .88 $315 .4 7

* Does not include Forms 1040C . 1042, prior year returnsor non-computes.

Net Internal Revenue Collections(in thousands of dollars)

SourceGrand Tota lCorporation income taxes

Individual income taxes

Employment taxes, totalOld-age, survivors', disabilityand hospital insuranceRailroad retirementUnemployment insurance

Estate and gift taxesExcise taxes

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

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

billion interest .

Net CollectionsGross Percent

Collections Refunds I Amount of Total

606,799,103 62,249,788 544,549,314 100 .073,733,156 12,596,020 61,137,136 11 .2 .

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

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

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

2,710,994 7 .075 2 .703,918 0. 5

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

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

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

~ Refunds of Forms 1040 and 1040A including withheld

taxes, minus FICA .

Tax ReceiptsGross tax receipts in 1981 rose to $606 .8 billion ,an increase of $87.4 billion-16 .8 perceni-over

1980. The gain was larger than the previous rec-

ord $60 .6 billion increase in 1979 .

Income taxes accounted for over two-thirds of all

tax receipts. Individual income taxes of $332 .9

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

15 .8 percent, over the prior year. Corporation in-

come tax receipts were $73 .7 billion, up $1 .4

billion, or 1 .9 percent.

Social security, self-employment, federal unem-

ployment and railroad retirement taxes totaled

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

from 1980 . This rise reflects an increase in the'

social security tax rate from 12 .26 to 13 .3 per-

cent on Jan . 1, 1981, and an increase in the tax-

able earnings base from $25,900 in 1980 to

$29,700 in 1981 ,

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

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

sharp increase was due primarily to receipts

from the windfall profit tax, During 1981 the IRS

processed 5,342 quarterly and annual excise

tax returns reporting $16.9 billion of windfallprofit tax .Estate and gift taxes increased by $412 m(I-

lion-6 .3 percent-to $6 .9 billion .

Refunds

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

73 .6 million taxpayers . In 1980, 74 .5 million re-

funds totaling $54 billion were paid . This year re-

funds to 71 .3 million filers of Forms 1040 and

.1040A were $48 .4 billion including interest . Indi-

vidual refunds averaged $679, compared to an

average of $614 paid to 72 .3 million individual

taxpayers in 1980. Refunds to taxpayers also in-

cluded 4 .9 million checks totaling $1 .3 billion for

taxpayers who claimed the earned income Cred-

Penalties

The law provides for the IRS to charge penalties

such as those for failure to pay, paying with bad

checks, filing late, negligence and fraud. In 1981

the IRS imposed 22 million penalties for a total

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

7

Gross Internal Revenue Collections(in thousands of dollars . For details see Statistical Table 1 .)

Source

Percent1 198 1

Collections

Increase or Decrease

1980 1981 Amount Percen tGrand Total 100.0 519,375,273 606,799,103Income Taxes, Total 67.0 359,927,392 406,583,302Corporation 12.2

87,423,829 16 .846,655,910 13 .0

72,379,610 73,733,156 1,353,546 1 .9Individual, total 54 .9 1287,547,782 2332,851 4 6

.Withheld byemployers3 42.2 1223,601,608 2256,006,407Others 12 .7

45,302,364 15 .8 .

32.204,799 14 .463,746,174 76,843,739 13.097,565 20 .5

Employment Taxes, Total 25 .2 R128,330,479 152,885,81 6Old-age, survivors',disability and hospitalinsurance, total 24 .1 122,486,499 146,529,36 6

Federal insuranc econtributions 23 .2 116,763,618 140 .488,60 5Self-employmentinsurance contributions 1 .0

24,555,337 19 .1 .

24,042,867 19 .6

23,724,988 20 .3

5,722,881 6,040,760 317,880 5 .6Unemployment insurance 0 .6 3,309,00 0Railroad retirement 0 .4

Estate and Gift Taxes 1.1

Excise Taxes, Total 6.7

Alcohol 0. 9

Tobacco 0. 4

Other 5. 3

Includes Presidential Election Campaign Fund amount .ing to $38,831,653.2 Includes Presidential Election Campaign Fund amount.ing to $40,956,589.3 Estimated colections, of individual income tax withheld

are not reported separately from old-age, survivors' . disa.billy and hospital insurance (OASDHI) taxes on wages

nd salaries . Similarly, collections of individual income taxnot withheld am combined with 0ASDHI taxes on self.

3,645,456 336,456 10 .22,534,981 2,710,994 176,01 36,498,381 6,910,386 412,005

6 .9

6.3

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

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

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

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

employment income. The amount of OASDHI tax collec.tions shown is based on estimates made by the Secre.tary of the Treasury pursuant to the provisions of sec .201 (a) of the Social Security Act as amended and in .cludes all OASDHI taxes. The estimates shown for the

two categories of individual income taxes were derived bysubtracting the OASDHI tax estimates from the combinedtotals reported.

R Data revised from previous annual report,

Flow of Returns Received and Refunds IssuedIndividual Income Tax *(Cumulative numbers in thousands )1980 Jan Feb

Returns Receive d

Number 9,731 38,25 0

Percent 10 .6 41 . 8

Refunds Issued

Mar Apr May June ,

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

61.1 97.1 98 .4 100

35,439 56,408 67,353 69,028Number 986 13,19 0

Percent 1 .4 19. 1

198 1

Returns Receive d

Number 7,755 36,74 3

Percent 8.4 39. 7

Refunds Issued

Number 794 12,082

Percent 1 .2 17.9

51.3 81.7 97.6 100 i

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

58.6 96.2 98.1 too :

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

51 .2 B2.3 97 .5 too ~

* This chart represents cumutative 1040 and 1040A Is .

~urna received n the service centers dunng the --monthfling period from January through June.

Tax Credits

Earned income credits (EIC) of $2 billion wereclaimed by 6 .9 million low-income taxpayerswho maintain a home for themselves and at leastone dependent . Employees have the option ofreceiving the EIC in their paychecks rather thanwaiting for a refund after filing an individual in-come tax return at the end of the tax year. Em-ployers reported on 28,122 employment tax re-turns that $19 .2 million had been paid out in ad-vance EICs during 198 f .This year taxpayers claimed $553 million incredits on 4 .6 million returns for energy conser-vation and renewable energy-source expendi-tures made on their residences.The business energy investment tax credit, forinvestments in solar- and wind-energy properlyplaced in service between Sept . 30, 1978, andDec . 31, 1979, initially was refundable . Creditsin excess of taxpayers' tax liability resulted in re-funds. For Property placed in service after Dec.31, 1979, the credit is limited to the amount ofthe tax liability . This year taxpayers were al-lowed $1 .9 million to satisfy tax liabilities and re-funded $277A 16 in excess of tax liabilities.Employers claimed $189 million on 124,000 re-turns for the targeted-jobs tax credit in 1981 .This credit is designed to encourage employ-meml of specific groups .

Presidential Election Campaign Fund

This year 27 million individual income tax returnshad designations for the Presidential ElectionCampaign Fund-28 .7 percent of the returnsprocessed . Designations amounted to $41 mil-lion, compared to $38 .8 million designated in1980 on 25 .3 million individual tax returns, or27 .4 percent of those processed . The cumula-tive amount credited to the fund since its incep-tion in 1972 is $287.2 million.

Combined Annual Wage Reporting

Combined annual wage reporting reduces thereporting burden for employers while still satisfy-ing the needs of the IRS and the Social SecurityAdministration (SSA) . During 1980 the IRS be-gan a program to ensure that the amounts re-ported on employment tax returns filed with theIRS and Forms W-2 filed with SSA agreed . Thisreconciliation was undertaken to assure that thecorrect tax had been reported and that the em-ployees received the correct social security cov-erage with SSA. From the start of the program inJanuary 1980 through Sept. 30, 1981, $327 .6million in additional tax have been assessed .

ProcessingPipeline

MAIL11

n

u s

Returns are delivered to the Envelopes are opened andregional service centers. returns counted .

$100

-_11111-NDIVI DUA LORPORATE

EXCIS E

Returns are sorted by type ofreturn.

Tax returns and accompanying Returns are edited and coded for Tax return information is placed onIt kc, ec s are compared . computer processing. magnetic tape for computer

processing .

IRS computers check returns for Tapes are sent to the Nationalmathematical accuracy. Computer Center for accoun t

posting and settlement .

Tapes of refunds are sent to theTreasury Department DisbursingCenter for issuance of checksdirectly to taxpayers.

Once a tax return reaches one of ten IRS service While many parts of the pipeline shown here arecenters it travels through a series of processing automated for faster processing and faster re-steps known as "the pipeline ." funds, people are involved every step of th e

way.

10 Assisting the 7axpayer

Write, Call or Walk In

This year the IRS received about 36 million tele-phone, 8 .7 million walk-in and 106,000 writteninquiries from taxpayers requesting informationabout their rights and obligations and availabletax benefits . In 1980 the IRS responded to 35million telephone, 8 million walk-in and 102,000written inquiries .

Almost 60 percent of this year's 44 .8 million in-quiries, 26 .7 million requests for assistance, oc-curred between January 1 and April 25-21 mil-lion phone calls, 5 million walk-in inquiries and36,000 items of correspondence . A qualitycheck of 205,000 telephone responses and oth-er help given by IRS assisters during this sameperiod found an overall accuracy rate of over 97percent.

Toll-Free Telephone Assistanc e

Nearly all of the telephone calls received duringthe 1981 tax return filing period were madethrough the toll-free telephone system that al-lows taxpayers throughout the United States tocall the IRS for information without paying long-distance charges .Over 86 percent of these telephone calls are an-swered by front-line assisters . Calls requiringcomputer or technical assistance are referred toIRS employees who have specialized training .This year the IRS answered 3 .4 million taxpayeraccount and problem resolution referrals and2 .7 million technical referrals .Special equipment allows hearing-impaired tax-payers throughout the nation, Puerto Rico andthe Virgin Islands to receive toll-free tax assis-tance, and in 1981, 2,3 10 taxpayers receivedsuch assistance .

Walk-in Service

Walk-in taxpayer assistance was offered atinner-city, business-district, suburban and rurallocations in 680 permanent offices and 146 tem-porary offices during the filing period . In addi-lion, over 37,000 banks and Postal Service loca-tions helped distribute more than 248 million taxforms and instructions .The IRS provided foreign language assistance at201 of its 826 taxpayer service offices . Spanishlanguage assistance was offered at 151 of theseoffices by 587 employees while 105 offices and44 1 employees helped taxpayers in other lan-guages .

Disaster Assistance

In 1981 the IRS provided help in preparingamended returns and casualty loss claims and

in getting refunds to taxpayers faster in 10 statesand 35 counties affected by floods, hurricanes,tornadoes and other major disasters .

Educating TaxpayersUnderstanding Taxes and similar programsreached more than 5 .5 million high-school andcollege students last year . IRS-sponsored work-shops for 4 1,000 small-business owners helpedmake taxpayers aware of their tax rights and re-sponsibilities . In addition, over 550 instituteswere held for tax practitioners .Through the volunteer income tax assistanceprogram (VITA) the IRS recruits, trains and sup-ports volunteers who prepare tax returns for low-income, non-English speaking and military tax-payers. This year 293,000 federal income tax re-turns were prepared by 37,000 volunteers . In1980, as a result of the tax counseling for theelderly program, the IRS entered into agree-ments with nonprofit organizations to providefree tax help to individuals age 60 and over us-ing volunteers who were reimbursed for oul-of-pocket expenses . During 198 1, 10,000 volun-teers prepared 79,000 federal income tax re-turns through this program .

Informing TaxpayersTelevision networks and local television broad-casters provided free air time worth an estimat-ed $5 .5 million for this year's IRS public serviceannouncements ,National publications received 9,200 specializedissuances from the IRS to use in advising read-ers of their responsibilities and benefits. The ma-terial was designed for specific groups and cov-ered items of particular interest on such subjectsas child-care credits for working parents, infor-mation for homeowners, tax consequences ofselling precious metals and lax responsibilitiesof small business owners .The IRS issued 7,300 news releases and re-sponded to nearly 2 1,000 media inquiriesthrough the National Office and 75 field loca-tions.

Clarifying NoticesTo improve the clarity of the computer-generatednotices and letters sent to taxpayers, the IRS re-viewed over 900 notices and letters and recom-mended changes to almost 300 of them .Changes were made to three of the highest vol-ume notices . These were tested and used during1981 and reaction of taxpayers and practitionerswas favorable. Other revised notices will bephased in starting in January 1982 .

Making Information Available

During calendar year 1980 the IRS processed12,651 requests under the Freedom of Informa-tion Act for IRS documents-an increase of 37percent over 1979 . Of this total, 7,350 weregranted in full, 1,628 were granted in part and3,673 were either incomplete requests or re-quests denied in full . The National Office readingroom serviced approximately 29,000 addilionalrequests for documents available to the public,including returns of exempt organizations, pen-sion plans and private letter rulings-a 6 .5-per-cam decrease from the prior year ,Under the Privacy Act of 1974 individuals made334 requests for access to records about them-selves . The IRS permitted full access in 96 ofthese requests and granted partial access in 28 .The remaining 21 0 were either incomplete orwere denied in full .

Approximately 1,970 disclosures of tax informa-tion were made to the Department of Justice,187,000 to federal, state and local child-supportenforcement agencies and 68,5 million to statetax agencies under specific disclosure provi-sions in the tax law.

The IRS has agreements with 93 state tax agen-cies for reciprocal exchange of confidential in .formation . This federal-state exchange programincreases tax revenues, reduces duplicate ex-aminations and increases taxpayer compliancefor both state tax agencies and the IRS . Thisyear the IRS approved implementation agree-ments with 63 state tax agencies to identify moreprecisely the information to be exchanged andlimit disclosures to information that is neededand used .

Helping Other CountriesIn 1981 the IRS continued to provide long-termtax administration advisory assistance to Egypt,Liberia and Sierra Leone and started new

projects in Saudi Arabia and Trinidad and Toba-go Short-term projects were conducted for Ec-ua~or . Guatemala, Jamaica, Jordan and SaudiArabia . Most of the projects were funded by theAgency for International Development .

This year 532 officials from 79 countries visitedthe IRS for orientation and observation pro-grams . Since 1963 over 6,350 visitors from 142countries have participated in these programs .The IRS also presented a seven-week seminarin tax administration for tax officials from sixcountries.

High-level IRS officials addressed various as-semblies and conferences of the Inter-AmericanCenter of Tax Administrators and the CaribbeanOrganization of Tax Administrators .

Problem Resolutio nThis year 318,179 individual taxpayer problemswere resolved by the problem resolution pro-gram (PRP), which was established nationwidein 1977 to bring special attention to persistenttaxpayer problems and complaints not prompllyor properly resolved through normal procedures,

- PRP also identifies underlying causes of taxpay-er difficulties so that organizational, proceduralor systemic problems can be identified and cor-rected ,

Each of the IRS's 59 districts, 10 service centersand seven regional offices and the office of inter-national operations has a problem resolution of-ficer . The taxpayer ombudsman, who is on theCommissioner's immediate staff, administersPRP nationwide, represents taxpayers' interestsand concerns within the IRS decision-makingprocess, reviews IRS policies and proceduresfor possible adverse effects on taxpayers, pro-poses ideas on tax administration to benefit tax-payers and represents taxpayers' views in thedesign of tax forms and instructions .

Forms and Publications

Public hearings held in Philadelphia, St . Louis,Daflas and Los Angeles resulted in many sug-gestions on how to simplify the federal tax formsand instructions ,The IRS distributed many taxpayer informationpublications free of charge, including 3 .1 millioncopies of Your Federal income Tax, 1 .2 millioncopies of the Tax Guide for Small Business,763,000 copies of the Farmer's Tax Guide and69,200 copies of the Tax Guide for CommercialFishermen . Additional tax materials were fur-nished to 7 .9 million taxpayers, 240,000 laxpractitioners and 438,000 employers . The IRSpublishes more than 90 bookiets-three inSpanish-on specific tax topics .

12 Enforcing the Law 1 3

Examinations

During 1981 the IRS used a new syslem-totalpositive income (TPI) and total gross receipts(TGR)-lo group individual returns for examina-tion selection, TPI, which is used for nonbu-siness returns, is the sum of all positive incomevalues appearing on a return, with losses treatedas zero . Under the previous adjusted gross in-come system (AGI), losses reduced incomeitems with the result that high-income returnswith tax Shelter losses were grouped with low-income returns for examination purposes .TGR is the sum of business gross receipts and isused to class business returns, which are furtherclassed according to Schedule C (Business orProfession) or Schedule F (Farm) . Under thenew system returns of taxpayers who are pre-dominantly wage earners but have a smallamount of business income are classed as non-business .Examinaticri results for 1981 are grouped intoclasses by TPI and TGR . Previously returns weregrouped according to AGI . Therefore examina-tion data from previous annual reports cannot becompared to this year's on a class-by-class ba-sis .

Examination and Correction Results

The IRS examined 1,930,292 returns in 198 1, ofwhich 1,7138,774 were examined in district of-fices or at the taxpayers' residences or places ofbusiness by tax auditors or revenue agents-adecrease of 215,450 returns from 1980. The re-maining 161,518 returns were examined in ser-vice centers, a decrease of 33,555 from 1980 .Revenue agents examined 557,084 returns atthe taxpayers' residences or places of busi-ness-a decrease of 58.587 returns or 9 .5 per-cent from last year. Tax auditors examined1,21 1,690 returns in IRS offices, a decrease of156,863 returns or 11 .5 percent from 1980 .Examination coverage of income, estate and gifttax returns was 1 .84 percent, compared to 2 .12percent in 1980 .The IRS examination program resulted in recom-menclations for additional tax and penallies of$10 .5 billion, compared to $9 .4 billion in 1980.Of that total, individual income tax returns ac-counted for $2 .6 billion, corporate income laxreturns for $6 .3 billion, fiduciary returns for$38 .8 million, estate and gift returns for $1 .4 bil-lion and employment and excise returns for$125 million .The examination program also disclosed overas-sesiiments on 1 14 .994 returns resulting in re-funds of 3 ;395 million.

In addition to the examination program, 814,023returns were verified or corrected during theyear through correspondence from the servicecenters, including 668,610 that resulted from thematching of information documents . This is anincrease of 280,977 returns or 53 percent over1980 . Recommended additional tax and penal-ties totaled $205 million, compared to $123 mil-lion in 1980.

Statistical tables 7 and 8 show examination ac-tivity for 198 1 and 1980 .

Windfall Profit Ta xIn 1981 the IRS trained more than 700 enforce-ment and technical personnel in both basic oiland gas issues and in windfall profit tax adminis-tration. In addition, 370 employees were trainedto respond to taxpayer inquiries and questionsrelating to the tax, Windfall profit lax liabilities re-ported on excise tax returns processed throughSept. 30, 198 1, amounted to some $16.9 billion .

Large Corporation s

At the end of 1981 there were 942 large corpo-ration cases in the national coordinated exami-nation program (CEP) and 536 cases in the re-gional CEP with a combined average number ofopen years for each case of 2 .73, compared toa 3 .0 objective . Recommended tax deficienciesand penalties totaled $4 .33 billion during 1981,compared to $4 .35 billion for 1980 .The industry specialization program included 13designated industries in 1981 encompassing458 of the national CEP cases with 83 issues be-ing coordinated .

Tax SheltersAs of Sept . 30, 1981, 248,828 returns with laxshelter issues were in the examination process,an increase of 74,584 returns over the prior peri-od . During 1981, 49,474 returns were closed af-ter examination with recommended tax and pen-alties of $593 .5 million .In 1981 the appeals division received a total of19,116 tax shelter returns . At the end of the year15,081 returns with tax shelter issues were inthe appeals process-up 9,743 over 1980 . As ofSept . 30, 1981, there were 8,572 civil casesdocketed for court action .Special examination groups for commodity shel-ters were established in 1981, and procedureswere revised to expedite processing of returns .

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

Returns Examine dby Type of Tax

Estate & Gift 1 .9%

Corporations 6 .1 %

All other 7 .7%

Individual &Fiduciary 84 .3%

Dollar Recommendationsby Type of Tax

Estate & Gift 13 .7%

Corporation 60.3%

All Other 1 .5%

Individual &Fiduciary 24.5%

14

There were 136 criminal investigations in pro-cess of tax shelter promoters and operators forfraudulent transactions at the end of September1981 . During the year 39 indictments and infor-mations were returned, eight of which resulted inconviction on criminal charges . Federal grandjuries have been established primarily to consid-er tax shelter-related crimes .

The Economic Recovery Tax Act of 1981 pro-vides penalty provisions for excessive values as-signed to properties that create inflated deduc-tions . The Act also provides a disallowance forlosses in excess of gains for commodity strad-dies, and interest and carrying charges for com-modity straddles are to be a capital expenditure,rather than a current deduction, and must beadded to the cost basis .

W-4 Program

The W-4 program was refined this year . 11 wasestablished in 1980 to check abuses by employ-ees who file incorrect withholding allowance cer-lificates with employers to avoid having incometax withheld from wages.The IRS expanded the monitoring of employercompliance with the regulations by requiring dis-trict collection and examination divisions to con-duct compliance checks during contacts withbusiness taxpayers . In addition, a computer sys-tern is being developed to identify employerswith large payrolls who have not submittedForms W-4 to the IRS . A program also is beingestablished to follow up automatically on certainW-4 filers who failed to file 1980 income tax re-turns .In March 1981 regulations were issued to pre-vent abuses by some employees who were filingsuccessively false Forms W-4 after being noti-fied by the IRS that the previous form was notacceptable . The regulations provide that the IRSwill advise the employer that the employee maynot claim total exemption from withholding orclaim withholding allowances in excess of anumber specified by the IRS .A legislative proposal to increase the civil penal-ty for filing false Forms W-4 was included in theEconomic Recovery Tax Act of 198 1 . The Act in-creased from $50 to $500 the civil penalty for fil-ing false information with respect to wage with-holding . It also increased from $500 to $1 .000the criminal penalty for willfully failing to supplyinformation or for willfully supplying falsified in-formation in connection with wage withholding .

i

Unreported Income Program

IRS unreported income programs have resultedin the identification of More than 24,000 returns .Examination results reflect a noncompliance rateof 83 percent . The newest and most significantprograms in this area are district information-gathering projects on unreported income, ofwhich there are more than 235 projects nation-wide . There also are 16 regional projects andone national project .Additionally, the IRS is working to develop thecapability to identify potential unreported incomeon filed returns through its discriminant function(DIF) scoring system and will begin testing sev-eral DIF unreported income formulas in 1982 .

Fraud Progra m

During 1980, and continuing in 1981, the IRS re-vised program emphasis, procedures and train-ing to increase the number and quality of fraudreferral

s. This resulted in a 12-percent increase

in the number of examination division referralsfor each 1,000 returns examined for the 12-month period ending June 30, 198 1 .The number of recommendations for assertion ofthe civil fraud penalty, which is equal to 50 per-cent of the underpayment of tax, increased by21 percent .for the year ending June 30, 1981 .

International Enforcemen tExaminations of business operations outside theU .S .-the majority involving multinational corpo-rations-are handled by approximately 235 in-ternational examiners located in 13 key districts,In 1981 international examiners specially trainedin the complex international provisions of the In-lemal Revenue Code, tax treaties and foreigntax statutes participated in the examination of2,900 returns, and their recommended adjust-ments and penalties reached a record high of$2 .8 billion, up 56 percent from 1980.With the cooperation of the aluminum industrythe IRS in 1981 developed guidelines and priceindexing systems that will relieve the burden ofrepeated examinations of complex issues involv-ing the allocation of taxable income from multi-national operations . This innovative approach 10income allocation problems should promote vol-untary compliance and the prompt payment oftaxes properly due the U .S . The IRS now is con-sidering developing similar guidelines for otherindustries .

Joint Efforts with Treaty PartnersThe IRS established its fifth simultaneous exami-nation program in 1981 with the Kingdom ofNorway . Programs exist with Canada, the UnitedKingdom, France and Germany .

In September 1981 IRS representatives met withtax administrators of European and Pacific Basinincome lax treaty partners to discuss internation-al technical and tax administration matters andimprove cooperation .

International Operation sThe office of international operations (010) hasforeign posts located in 16 key cities around theworld, These foreign posts are headed by reve-nue service representatives (RSRs), who man-age the examination, collection and taxpayerservice programs at the posts . In addition, theyconduct specialized investigations in support ofU .S . domestic examination and criminal cases .RSRs also serve as liaisons with foreign tax au-thorities in both treaty and nonlreaty countries ,

Compliance OverseasIn 1981 010 examined over 18,500 returns andrecommended additional tax and penalty as-sessments of nearly $950 million .

1 5

Assisting Taxpayers Abroad

Approximately 113,000 taxpayers in 133 cities in76-countres sought tax assistance and 1,563taxpayers attended 68 tax seminars conductedby the IRS . Seven military tax workshops attract-ed 583 participants, who, in turn, helped armedservices personnel prepare their own tax re-turns,

Appeals

The number of cases received in Appeals con-tinued to increase-from 53,467 in 1980 to58,505 in 1981 . To minimize taxpayer inconven-ience conferences were held at 36 Appeals of .fices, 60 subotfices and over 500 other ioca-tions ,Nondocketed workload increased two percentand there was a 38-percent increase in docket-ed cases. Small cases, those involving pro.posed deficiencies of less than $2,500 . contin-ued to be a large part of Appeals work, account-ing for over 52 percent of receipts in 1981 . Dis-posals also increased from 49,971 cases in1980 to 53,260 in 1981 . In nondocketed cases83 percent were closed by agreement, approxi-mately the same as last year . In docketed cases57 percent were agreed in Appeals, which is

tour percent lower than for 1980, due to an in-crease in the number of tax shelter and illegaltax protester cases moving through the system .The combined agreement rate for Appeals anddistrict counsel, including those cases dismissedby the Tax Court, was 89 percent ,

Ending inventory in Appeals increased from36,047 cases in 1980 to 39,254 at the end of1981, 40 percent of which were small cases .The proposed tax liability increased from $8 .7billion to $11 .6 billion . Cases with proposed defi-ciences exceeding $1 million represented 87percent of dollars in inventory even though theycomprised only three percent of total cases .

A taxpayer whose request for abatement of cer-tain penalty assessments is denied by a servicecenter or district office may request an appealsconference . During 1981 Appeals disposed of7,554 penalty appeals, compared to 8,338 pen-alty appeals cases considered in 1980 . Penal-ties of $23 million were protested, and of thisamount, $14 million were abated by Appeals .

Appeals, in cooperation with the Office of ChiefCounsel, is putting its inventory on computers toestablish better control, particularly over relatedcases in widely separated offices . Computeriza-tion also will produce reports that permit timelyevaluation of Appeals operations and reduceclerical staffing .

Criminal Investigatio n

A roleIof 5,838 investigations were initiated in

the general and special enforcement programsof the criminal investigation division (CID) in1981 . The general enforcement program identi-ties income lax evasion cases with prosecutionpotential . This program also provides for bal-anced criminal tax enforcement and geographi-cal and occupational coverage of various . typesof alleged violations of the tax laws . During theyear priority enforcement efforts included investi-gating individuals who filed multiple claims fortax refunds, illegal tax protesters and promotersof fraudulent tax shelters.

The special enforcement program identifies andinvestigates those individuals who derive sub-stantial income from illegal activities and violatethe tax laws. This program also includes the fed-eral strike force program against organizedcrime, the high-level drug leaders project, wag-ering tax enforcement and other efforts againstracketeers .

In Florida a cash-flow project is concentrating oncriminal investigations of money launderers andcorrupt bank officials who violate currency lawsby using financial institutions to deposit pro-ceeds from narcotics trafficking .

Prosecutions were recommended in 1,978 in-vestigations out of the 5,481 completed . Grandjuries indicted or U .S . attorneys filed informa-lions on 1,785 taxpayers . Prosecution was suc-cessfully completed in 1,494 cases .

Taxpayers entered guilty pleas in 1, 152 cases,60 pleaded nolo contendere and 282 were con-victed after trial, Acquittals and dismissals to-taled 81 and 142, respectively . Of the 1,615 tax-payers sentenced during the year, 802, or 49 .7percent, received jail sentences .

Of these totals, the special enforcement programaccounted for 1,478 completed investigations,696 prosecution recommendations and 323convictions or pleas of guilty to tax charges .

Results of Criminal Actionin Tax Fraud Cases

Action

Number ofDefendants1980 198 1

Plea of guilty ornolo contendere 1,337 1,21 2

Convicted after trial 264 282

Acquitted 80 8 1

Nol-prossed or dismissed 193 142

Total Disposals 1,874 1,71 7

Indictments & informations 1,832 1,765

Percentage of jail sentencesto total sentenced 46 .5 49 .7

Cooperation With Other AgenciesThe IRS parlicipates in the federal strike forceprogram against organized crime, Investigationsin the 15 strike forces, located in 25 cities, arecoordinated by attorneys from the Department ofJustice . CID also participates in financial investi-gative task forces established by U.S . attorneysto coordinate the various federal law enforce-ment agencies' efforts against major narcoticsorganizations . Additionally, IRS special agentsare detailed to the Drug Enforcement Adminis-tration (DEA) to identify narcotics traffickers sub-jecl to the internal revenue laws .The IRS also provided training in financial inves-tigative techniques to investigators for the DEA,the U .S . Air Force Office of Special Investiga-tions, the U .S . Naval Intelligence Service andother federal, state and local law enforcementagencies .

Narcotics Traffickers

Since 1980 the IRS has more than doubled thenumber of staff years involved in investigationsof high-level drug traffickers, financiers andmoney launderers in its special enforcementprogram . As of Sept . 30, 1981, the inventory ofhigh-level drug trafficker cases included 399grand jury investigations, most of which are be-ing conducted jointly with other federal agen .cies . There are 838 high-level drug traffickersunder investigation and another 131 undergoingIRS and Department of Justice review before in-dictment. In 198 1, 110 indictments or informa~lions were returned on high-level drug traffick-ers . There were 50 convictions and 39 receivedjail sentences, with 74 percent averaging fouryears .

Illegal Tax Protesters

Illegal forms of tax protest have been a growingconcern to the IRS with illegal tax protesters us-ing a variety of schemes to evade payment oftaxes . Beginning in early 1979 the IRS estab-lished a comprehensive program to identify illegal tax protester schemes and to take appropri-ate action through examination, criminal investi-gation and collection programs to assure com-pliance with the tax laws .As of June 30, 1981, 13,600 illegal tax protesterreturns were under examination, During 198 1 .429 criminal investigations were begun on illegaltax protesters, 168 indictments or informationswere returned, 120 were convicted and 141were sentenced, with 60 percent receiving jailsentences .

Collection

During 1981 the IRS disposed of 2 .2 million de,linquent accounts and collected $5 .9 billion i noverdue taxes . Of that sum, $2 .2 billion werecollected in response to computer notices sentto taxpayers and $3 .4 billion were collected ondelinquent accounts. Overdue taxes of $285 mil-lion were collected when 1 .5 million delinquentreturns, involving $1 .8 billion in additional as-sessments, were secured .

The collection division concentrated its researchand analysis efforts this year on methods of im-proving efficiency. In 1980 a group of IRS andTreasury officials conducted a study and recom-

. mended legislative and procedural changes forreducing the number of accounts receivable andincreasing processing efficiency . Many of therecommendations were reviewed and adoptedin 198 1, such as improving the readability offorms and adopting certain successful debt col-lection techniques used by the private sector .

1 7

This also was the first full year that the collectionquality review system operated nationwide . Be-sides identifying areas where the quality of workneeds to be improved . the system eliminatescertain review responsibilities of first-line manag-ers allowing them to concentrate on more directinvolvement with daily operations.

Results of Direct Enforcement onDelinquent Accounts and Return s

1980 198 1

Delinquent TaxesCollected IFrom delinquentaccounts $3,995 .9 S3,435 .3From notices S2 .003 .7 $2,148 .6From delinquentreturns secured 2- $285 .4

Delinquent ReturnsSecured 3

By collection division 1,362.4 1,518 .7By examination division 48 .1 45.4

Additional Tax, Penaltyand Interest Assessedon Delinquent Returns(Net of prepaid creditspBy collection division * $1,278.0 $1,803 .1By examination division $55.6 S54 . 1

I million s2 Data not available.3thousands* Data revised (rom previous annual report toexclude prepaid tax credits .

Service Center Collectio nThe service center collection branches handlecomputer delinquency notices, the first step incommunication with taxpayers who have notfiled or paid their taxes. Many district office pro-cedures were reviewed to determine which ac-tions might be performed more efficiently by theservice centers . As a result the service centercollection branches absorbed several steps inthe initial processing of delinquent accounts andreturns. Procedures such as associating taxpay-er correspondence, screening cases to see thata final notice has been sent and verifying tax-payers' employment are now performed by theservice centers allowing district offices to redi-rect resources to higher priority work .

District CollectionIf taxpayers do not resolve delinquent accountsor delinquent return investigations in response tonotices from the service centers, these casesare transferred to district offices. In 198 1 district

18

collection functions served 740,103 nolices oflevy and 502,894 notices of federal lax lien andconducted 8,848 seizures .

Most delinquent accounts and delinquency in-vestigaticris transferred to the districts are firstworked by clerical and paraprofessional employ-ees in the collection office function, which in1981 closed over 57 percent of delinquent ac-counts and .over 67 percent of delinquent returninvestigations .

More difficult delinquent accounts and return in-vestigations that cannot be resolved in the col-lection office function are referred to the collec-tion field function . In 1981 revenue officers in thefield function closed 335,000 delinquent returninvestigations and 967,000 delinquent accounts .

During 1981 Collection emphasized improvingexisting telephone systems to deal more effi-ciently and responsively with delinquent taxpay-ers . Several projects also were undertaken toreduce the paperwork burden on taxpayers andon district colleclion operations .

The special procedures function advises districtcollection personnel on technical and legal is-sues and files claims in bankruptcy, probate andother types of insolvency cases . Recentchanges in the bankruptcy laws and the coincid-ing increase in the number of bankruptcy peti-tions filed have had impact on the special proce-dures function . In 1979, the last year under theold bankruptcy laws, there were some 240,000petitions filed . In 1980, under the new law, thisfigure climbed to over 42 1,000, and in 1981there were over 500,000 petilions filed .

Accounts Receivable

The collection division began work this year onan automated telephone system that uses thelatest computer technology to manage accounts .Paper documents will largely be eliminated andreplaced by computerized information availablethrough computer terminals . The system also willfeature atitomaticdialing and should result inhigher productivity, quicker resolution of ac-counts and increased revenue .

Delinquent Returns

Improvements were made to delinquent returnsprograms in 1981 with greater emphasis nowplaced on matching information documents andtax returns . Methods of identifying and contact-ing taxpayers who have failed to file income taxreturns were improved, and nonfilers are nowdetected earlier . Notices also were revised toemphasize the need to file returns on time. Useof information from the states to resolve delin-quencies also was improved .

- 1

Procedures to cope with windfall profit tax wereimplemented this year . Additionally, returnscompliance programs concentrated on identi-fying delinquencies in unemployment andhighway-use taxes and on the compliance prob-lems of workers in the construction industry andself-employed taxpayers .

Information Returns Progra mThe IRS received 645 million information docu-ments in its tax year 1980 information returnsprogram including over 184 million Forms W-2received and processed by the Social SecurityAdministration and 64 million pre-1974 Series Esavings bonds from the Bureau of Public Debt .More than 397 million information returns re-ceived from businesses and organizations re-porting interest, dividends and other paymentsalso were involved .Over 336 million of the information documentswere submitted on magnetic media . The IRS willcontinue to match most information returns sub-mitted on magnetic media to verify that correctamounts are reported on taxpayers' returns . Ofthe information returns submitted this year onpaper approximately 26 percent will bematched, and 84 percent of the combined mag-nefic media and paper receipts will be matched .In 1981 the IRS notified over 1 .2 million taxpay-ers of potential discrepancies between incomereported on their tax returns and income report-ad on information returns. Also, 1 .6 million tax-payers were sent notices of apparent failure tofile tax returns based on information returns .

This year the IRS began associating informationreturns with cases of taxpayers who filed incometax returns in previous years but failed to do sofor the current,year .

Information ReturnsReported on Magnetic MediaTax Documents ReportingYear (thousands) Entitie s

1967 36,492 1,04 8

1968 47,686 2,42 .

1969 58,951 2,963

1970 68,300 4,637

1971 91,449 8,50 4

1972 115,008 12,75 8

1973 144,533 13,12 8

1974* 185,554 21,86 2

1975* 216,839 32,486 -

1976* 248,106 35,01 3

1977* 275,423 39.98 0

1978* 269,936 38,41 7

1979* -303,978 43,84 0

1980* 336.672 33,956 ,

R Data revised train previous annual report ,

*Calendar year data. Data for 1973 and before cover the6-month period January through June .

Note: For 1978 and subsequent years the volumes

shown do not include Forms W-2 and W-2P processed bythe Social Security Administration under the combinedannual wage reporting system ,

Employee Plans

During 1981 the IRS continued a taxpayer com-pliance measurement program JCMP) for em-ployee benefit plan returns to ensure compliancewith the Employee Retirement Income SecurityAct of 1974 (ERISA) . Data gathered during theTCMP examinations will be used for planning fu-ture examination programs, improving the selec-tion of returns for examination and identifyingneeded changes to the Forms 5500 series ofemployee plan returns and instructions . Underthe program approximately 18,000 Forms 5500and 5500C returns with plan years beginning in1978 were examined .A detailed plan termination standards worksheetwas developed this year to ensure the protectionof the rights and benefits of plan participants interminating plans . It will provide employee plansspecialists with comprehensive guidelines to

1 9

identify terminating plan problems, A trainingcourse also was developed for employee plansspecialists that covers the review of terminatingplans .

A revenue procedure issued this year estab-lishes optional application procedures for planadministrators to obtain determination letters onamendments to employee plans that alreadyhave received favorable determination letters .The revenue procedure provides for the use of ashort form to apply for determination for amend-ments of plans thus facilitating the processing ofthe determination request by the IRS and requir-ing less time for completion by the applicant .

Revised Forms 5500C and 5500K and newshort Form 550OR were mailed to filers in Janu-ary of this year to begin triennial filing for planyears beginning in 1980 . Forms 5500C and5500K now are required to be filed only onceevery three years with the Form 550OR filed inthe intervening years .

Through the coordinated compliance agreementwith the Department of Labor (DOL) the IRS vir-tually eliminated duplication of examinations be-tween the two agencies during 198 1 . For thefirst time cases involving fiduciary actions that vi-olate the exclusive benefit rule were referred toDOL when the IRS concluded that a plan shouldbe disqualified .

The review of employee benefit plans was be-gun in 1981 under a program established tobring plans into full compliance with ERISA. Theprogram protects the benefits of plan partici-pants by providing varying degrees of relief fromsanctions for plans that agree to comply withERISA and, where necessary, retroactively pro-vide benefits to which plan participants wouldhave been otherwise entitled it ERISA had beencomplied with in a timely manner.

A post-review program, which was started in1980, has helped to ensure that all IRS employ-ee plan key district offices uniformly apply thelaw and IRS procedures when issuing determi-nation letters on qualification of plans . Under thisprogram determination letters issued by key dis-tricts on the qualification of plans and the tax-exempt status of related trusts are subject to se-lection for post-review by the National Office .During the first year of operation, which endedJune 30, 1981, 2097 cases were reviewed .

In 1981, 5 regulalions and 51 revenue rulingsand procedures were issued as well as 2,855National Office opinion letters on master andprototype plans dealing with Keogh plans, cor-porale plans and individual retirement accountsand annuities . The IRS also has completed a re-view of pre-ERISA revenue rulings for modifica-tion, restatement, obsolescence or revocation .

The rulings resulting from that review are beingmade public ,

Advance determination letters are issued by theIRS on the qualification of pension . profit-sharingand other employee benefit plans, During theyear 132,370 determination letters were issuedon corporate and self-employed plans . Also,20,207 plans were examined to determine thequalification of plans in operation, to verify theemployers' allowable deduction for contributionsto plans and to assure that the rights and bene-fits of plan participants are protected .

Exempt Organization sTwenty-seven states, the District of Columbiaand the IRS agreed in 1981 to use a revisedForm 990, Return of Organization Exempt fromIncome Tax, to enable exempt organizations tofile the same form with both federal and stategovernments . The new form substantially re-duces recordkeeping and financial reportingobligations for those organizations while provid-ing greater accountability, more uniform informa-tion on charitable organizations and full disclo-sure of financial funding agreements ,The charitable trusts and solicitations subcom-mittee of the National Association of AttorneysGeneral and the National Association of StateCharity Officials have endorsed the use of the re-vised Form 990 to meet IRS and state reportingrequirements, A Form 990 advisory committee,comprising IRS and state officials and represen-latives of those organizations that use or pre-pare the form, is being established to review fu-ture revisions.The IRS continued exchanging enforcement in-formation, as allowed by law, with state attor-neys general on charitable trusts and other ex-empt organizations . Several state representa-tives also participated in IRS exempt organiza-tions training sessions .In 1980 the District Court (or the District of Co-lumbia in the case of Green v. Regan supple-mented and modified a 1971 in . unction prohibit-ing the IRS from recognizing rajelly discrimina-tory schools as tax exempt, Under the court or-der the IRS is prohibited from recognizing orcontinuing the tax-exempt status of privateschools in the State of Mississippi that havebeen adjudicated discriminatory or have beenformed or expanded at the lime of public schooldesegregation and cannot demonstrate that theyare not racially discriminatory .Enforcement of the injunction continued during198 1 . Each private school located in Mississippiand exempt from income tax was contacted todetermine whether its admissions policies were

racially discriminatory under the standards setforth by the court, Action has been completed onall private schools that are not church-related .By its order of May 14, 198 1, the court grantedintervention to the C)arksdale Baptist Church inGreen v . Regan . On July 13, 198 1, the courtsuspended application of its 1980 order tochurch-related private schools pending resolu-tion of the issues raised by the intervenor . TheIRS therefore has suspended action on thechurch-related schools until the outcome of thislitigation .

Congress prohibited the use of any funds during1980 to carry out a proposed revenue proce-dure published on Aug . 22, 1978 . or to adoptnew procedures that would cause the loss of taxexempt status to a private school . A joint resolu-tion extended the restriction to 198 1 .

Section 501 (c)(9) regulations were adopted forthe first lime in 1981 . Section 501(c)(9) of the In-temal Revenue Code exempts from tax voluntaryemployee associations that provide their mem-bers with life, sick or accident insurance andsimilar benefits .

Two revenue rulings on environmental issueswere published . The first holds that an organiza-tion whose principal activity consists of institut .ing litigation as a party plaintiff to enforce envi-ronmental legislation, if otherwise qualified, isoperated exclusively for charitable purposes andis exempt from federal income tax under section501(c)(3) . The second ruling holds that organi-zations that mediate international environmentaldisputes also are exempt .

In another ruling the IRS held that publication ofa newsletter containing congressional incum-bents' voting records on selected issues doesnot constitute participation or intervention in anypolitical campaign within the meaning of section501(c)(3) .

During 1981 the IRS exempt organizations activ-ity issued or revised 52 revenue rulings and pro-cedures, 291 technica

Iadvice memoranda, ex-

amined 20,102 exemPI

organization returns andparticipated in the issuance or revision of 10regulations . In addition, the IRS acted on 53,938applications, reapplicalions and requests for rul-ings from organizations .

ganag~ng the system

Research and Operations AnalysisDuring 1981 the first editions of the IRS strategicplan and the research plan were developed, Theunreported income research group co minued itsupdating of the 1979 IRS report "Estimates of In-come Unreported on Individual Income Tax Re-turns ." Special emphasis is being placed on im-proving estimates of unreported income using aconsumer expenditure survey approach and de-veloping comprehensive estimates of unreportedincome for individuals engaged in illegal activi-ties .

Major Research Project s

The IRS established a permanent researchgroup this year to improve the information re-turns program . Several key studies in this areawere completed in 1981 on reporting of incomeon information documents for tax years 1975and 1976, reporting of gambling winnings, ex-tending information reporting to bearer instru-ments and the feasibility of an information re-turns program for interest and dividends paid tocorporations . Throughout 1981 the IRS contin-ued studies to measure complian~e in reportingnonemployee compensation on the new Form1099-NEC .The IRS contracted with an outside firm in 1979to simplify the individual income tax forms. Pro-totype forms were developed and have beentested on volunteers using hypothetical tax situa-tions, Some of these new forms will be tested inactual use as official tax return forms for tax year1981 . A comprehensive review of the format ofinformation returns also was begun to studyforms consolidation, simplification and other im-provements that could reduce the filing burdenof payers, provide correct, easy-to-understandinformation to payees and facilitate IRS matching

-of information reports against tax returns .Research has continued on compliance withsome of the approximately 90 Interrial RevenueCode sections that allow taxpayers to defer cer-tain tax consequences to future years. Thesestudies include deferred gains on installmentsales, recapture of certain deductions on hous-ing projects insured by the Department of Hous-ing and Urban Development and tracking ofbusiness losses in activities that may not be en-gaged in for profit .The state income tax refund study, completedduring 1981, uncovered a compliance problemthat can be monitored by computers . In addition,computerized tracking systems have been setup to monitor the once-in-a-lifetime exclusion ofgain from the sale of a principal residence andthe maximum dollar limitations on residential en-ergy credits .

2 1

Taxpayer Compliance Measurement

This year the IRS started taxpayer compliancemeasurement program JCMP) examinations ona sample of corporation income tax returns filedin 1981 . A survey of potential nonfilers of individ-ual income tax returns also was started . TCMPresults are used to plan enforcement programs,allocate IRS resources, improve tax forms andinstructions and develop mathematical scoringformulas used by computers to select returns forexamination . TCMP examinations continued thisyear on randomly selected employee planForms 5500 and 5500C, 1979 individual incometax returns and exempt organization Form 990series . A TCIVIP program for partnership returnsfiled in 1982 is planned .

Workload Scoring Systems ,

Because it is essential that the mathematicalscoring, or discriminaml function (DIF), tech-niques remain at the "state of the art," two out-side firms were engaged to research alternativemathematical / statistical methods of computerscoring and selecting cases to be examined .These contracts were completed .in July 1981 .

Revised DIF formulas based on data from aTCMP survey of corpora

Ie returns were devel-

oped this year for selecting these returns for au-dit, DIF-type formulas also were developed toenhance the efficiency and effectiveness of col-lection operations by identifying accounts receiv-able and nonfiler cases to be worked ,

A study of the joint IRS/Social Security Adminis-tration combined annual wage reportingprogram, which reconciles Forms W-2 and vari-ous employment tax forms, resulted in develop-ment of a formuia for selecting cases to beworked ,

Productivity Managemen t

The IRS continued to explore ways to increaseoutput and reduce costs while maintaining or en-hancing the quality of the work product. One ma-jor productivity improvement project undertakenin 1981 was a study of large-volume clerical pro-cessing and support operations in IRS district of-fices . This study brought IRS case processingexperts together with industrial engineers froman outside consultant firm to analyze the docu-ment and data processing operations that occurbefore and after returns are audited or delin-quent accounts collected . The study should re-sull in recommendations for improved process-ing techniques that can be tested in 1982 .Through the IRS's productivity enhancementfund, financing was made available for I I pro-ductivity improvement projects including put-

chase of computer software needed to begin acomputer-monitored incentive pay plan at thePhiladelphia Service Center and the implementa-tion of a microfiche system for Appeals recordsin the National Office .

Statistics

Statistics of income (SOI) publications issued in1981 included individual income tax returns for1978, sole proprietorship and partnership re-turns for 1977 and corporation income tax re-turns for 1976 . A preliminary report for corpora-tions for 1977 also was published . Preliminarydata for individuals for 1979 and sole ~ropnetor-ships and partnerships for 1978 were includedin the July 1981 issue of the SOI Bulletin, the firstin a new series of quarterly reports . The SOI Bul-letin contains selected data formerly containedin the preliminary SOI reports, which have beendiscontinued . It also will be used for presentingkey data in advance of, or instead of, the moredetailed SOI reports .This year the IRS published its first supplementalreport presenting data by country for the foreignearned income and foreign tax credits of U.S . in-dividuals . Another supplemental report providedinformation by industry and country on foreignsubsidiaries of U .S . corporations .SOI publications can be obtained from the Su-perintendent of Documents, U.S . GovernmentPrinting Office, Washington, DC 20402 .Preliminary statistics for unincorporated busi-nesses for 1979, along with complete 1977 andpreliminary 1978 corporate data, were providedto the Treasury Office of Tax Analysis (OTA) andthe congressional Joint Committee on Taxationfor use in revenue estimating and analyzing ex-isling and proposed tax legislation, The dataalso were provided to the Department of Com~merce's Bureau of Economic Analysis for use inupdating the national income and product ac-counts.The IRS furnished statistics to OTA for congres-sionally mandated annual reports covering do-mestic international sales corporations, interna-tional boycott participation and taxation of do-mestic corporations on their operations in PuertoRico and U .S . possessions . Data also were pro-vided on the taxation of Americans workingabroad and on income of nonresident aliens andthe U .S . taxes withheld on that income .Other data provided to OTA for special reports toCongress included statistics on the 1980 crudeoil windfall profit tax, 1979 corporate jobs creditand 1977 and 1979 sales of capital assets by in-dividuals . Work also was completed on a five-year survey of individual taxpayers for use in

OTA's analysis of capital gain or loss transactionpatterns and on the initial results of collating es-tate tax returns for 1976 with income tax returnsof decedents and beneficiaries .

Legislative Analysi s

This year the IRS developed 22 implementationplans detailing responsibilities of various func-tions in administering new tax legislation includ-ing the Economic Recovery Tax Act of 198 1 .

Technical Activities IDuring the year the IRS acted on 32,030 re-quests for letter rulings and technical advice in-cluding 21,423 requests for changes in account-ing methods and periods .Letter rulings are written statements issued totaxpayers interpreting and applying tax law tospecific sets of facts . Such rulings provide guid-ance concerning the tax effect of proposedtransactions . Letter rulings are not precedentsand may not be relied upon by taxpayers otherthan the recipient of the ruling .Technical advice is issued by the National Officeat the request of district offices to provide guid-ance on the proper application of the tax laws tospecific facts in connection with audits of tax-payers' returns or claims for refund or credit.The IRS also issued 395 revenue rulings andrevenue procedures . Revenue rulings are inter-pretations of the tax laws published in the week-ly Internal Revenue Bulletin to inform and guidetaxpayers, practitioners and IRS personnel .

Revenue Rulings and RevenueProcedures Publishe d

Type NumberAdministrative 1 9

Employment taxes 1 0. Estate and gift taxes 39

Excise taxes 2 5

Exempt organizations 5 2

Income taxes 17 7Employee plans

Tax conventions

69

4

Total 395

Procedures Update d

During 1981 the IRS issued a revenue proce-dure that contained major changes and amplifi-cations of the general procedures under section

23

Requests for Tax Rulings and Technical Advice (Closings )

Subject

Total

Administrative provision s

Changes in accounting method s

Changes in accounting period s

Earnings and profits determination s

Employment and self-employment taxes

Engineering questions

Estate and gift taxes

Excise taxe s

Individual income tax matters

Corporation tax matters

1 .446-1 (e) of the Income Tax Regulations fortaxpayers' requesting the Commissioner's con-sent to changes in methods of accounting . Therevised procedures encourage changes to prop-er methods of accounting by shortening or eli

`m_nating the period of time over which adjustmentsto income will be permitted when the use of animproper method is found by the IRS during anexamination, Two of the seven checklist revenueprocedures for issuing letter rulings on InternalRevenue Code Subchapter C transactions-Cor-porate Distributions and Adjustmems-alsowere updated in 1981, The remaining checklistswill be revised in 1982 to reduce their complexi-ty .

Internal Revenue Bulleti nDuring 1981 the weekly Internal Revenue Bulle-tin published 331 revenue rulings, 64 revenueprocedures, 19 public laws reiating to internalrevenue matters, 20 congressional committeereports, 71 Treasury decisions containing newor amended regulations, 8 delegation orders, 2Treasury Department Orders, 32 notices of sus-pensions and disbarment from practice beforethe IRS, 260 announcements of general interestand 8 court decisions .This year the IRS began publication in the Bulle-tin of proposed regulations . Bulletin contents ofa permanent nature are published semiannuallyin Cumulative Bulletins . Both are availablethrough the Superintendent of Documents .

Continuing Professional EducationThe National Office began an advanced trainingprogram in 1981 to broaden the education and

Taxpayers' FieldTotal Requests Requests

32,030 30,745 1,28 5

140 86 54

7,893 7,893

13,530 13,530

1,328 1,328

1,169 - 528 64 1

184 147 37

708 564 144

121 62 59

2,465 2,362 103

4.492 4,245 247

improve the skills of attorneys and tax law spe-cialists in Technical and Chief Counsel . The NewYork University School of Law was selected toprovide the training .

The curriculum for 1981 consisted of eight shortcourses in tax law along traditional law schoollines with students being tested and graded .

Internal Audi t

Additional revenue of $526,6 million accrued tothe IRS in 1981 through action on internal auditreports directly related to collection, enforce-ment of the tax laws and processing of returns .Since the beginning of the coordinated audit ap-proach, which provides evaluation of IRS pro-grams on a national or regional basis, these au-dits have yielded $1 .98 billion . Many correctiveactions result in annual recurring savings, whichhave totaled $1 .5 billion since 1977. IRS man-agement also is taking long-term actions to im-plemem internal audit recommendations that willrealize an additional $498 .6 million in revenueand cost savings, all of which will have recurringbenefits .In 1981, 51 coordinated internal audits werecompleted resulting in more efficient operations,more effective programs and procedures andstronger internal controls. A specialized group ofinternal auditors also was established to reviewthe planning and management of the IRS coordi-nated examination program to assist manage-ment in ensuring quality examinations and theefficient use of resources .Abstracts of Internal Audit findings were disirib-uted monthly to IRS officials to alert them toareas that may need increased management at-

24

tenlion . Top management also received reportson the implementation and effectiveness of ac-tions taken in response to General AccountingOffice reviews of IRS activities .

Internal Security

The internal security division's investigations toprotect the integrity of the IRS resulted in the ar-rest or indictment of 125 taxpayers and tax prac-titioners and 44 current or former IRS employ-ees . There were convictions or guilty pleas in thecases of 131 individuals arrested or indicted in1981 or earlier . Of these convictions 26 werefor bribery and 31 for assault while t~e rest in-volved conspiracy to defraud the government,embezzlement, impersonation of a federal offi-cer, narcotics and other offenses.An 18-month investigation of illegal trafficking innarcotics at an IRS service center resulted in thearrest of 18 individuals in a three-state area .Seventeen of those arrested, includling four for-mer employees and eight building guards, wereconvicted and sentenced to prison terms rang-ing up to one year.A 31-month undercover investigation into orga-nized crime's attempts to compromise the integ-rity of IRS operations led to the indictment ofeight organized crime figures and their asso-ciates for bribery and related offenses . Playing"a corrupt employee," an IRS special agentmade numerous contacts with underworld char-acters in schemes to "fix" criminal cases andother proceedings . Almost $50,000 in bribe pay-ments were made by the suspects .Operating independently, two employees at thesame IRS office embezzled several thousanddollars by issuing fictitious receipts for the taxesthey collected . Both former employees are fac-ing prosecution for embezzlement .The division completed 4,721 background inves-tigations of employees during the year and con-ducted police record checks on all persons con-sidered for temporary appointments . These in-vestigations and record searches resulted in therejection of 127 job applicants and administra-tive actions against 439 employees . In addition,the division conducted 524 investigations involv-ing alleged employee misconduct with 136 re-sulting in exoneration of the employees involved .Assaults and threats against IRS employees de-creased from 508 in 1980 to 455 in 1981 .

Integrity Progra mTo deter waste, fraud and abuse Inspectioncompleted 44 audits of areas particularly sus-ceptible to integrity violations, such as activitieswhere cash is handled and where control weak-

nesses increase the potential for integritybreaches .

As a result of nationally coordinated projects,controls were strengthened over the examinationof employee tax returns, accounts reported cur-renfly not collectible and collection revenue rep-resentative activities. Audits of high-risk areasresulted in the strengthening of controls in col-iecting and depositing delinquent taxes, secur-ing delinquent returns, controlling seized proper-ty and determining and assessing tax deficien-cies .

Internal control seminars were conducted nation-wide to increase employee recognition of integri-ty matters, to develop a better understanding ofthe role and responsibilities of Inspection and toincrease management's awareness of its inter-nal control responsibilities .

In addition, 2 1,000 employees were advised ofpotenlial corruption hazards through awarenesspresentations, internal control seminars and con-ferences with all levels of management .

Inspection conducted 533 integrity. probes andtests of high-risk IRS activities .

Resources ManagementModernization was begun in 1981 of the IRSpayroll/personnel system, which will include di-rect terminal input and the latest data-base man-agement concepts .

Fiscal Managemen tDuring 1981 savings of about $669,000 were re-ported and verified through a management-gen-erated savings program that rewards managerswho cut costs . This procedure allows managersto reapply half of the savings resulting from theircost-cutting initiatives to programs under theircontrol that they determine 10 be most in need ofadditional resources . The balance is applied toServicewide problems or is given up in the nextyear's budget . This program is part of Service-wide productivity efforts that altogether yieldedsavings over 1980 of 1,040 staff years valued at$16.1 million-about 1 .2 percent of 1980 staff-Ing .

Personnel

Job elements and performance standards weredeveloped for all IRS positions as required bythe Civil Service Reform Act of 1978 . All IRSmanagers and employees also were trained inthe new performance appraisal proceduresbased on these elements and standards .

RecruitmentIn addition to normal recruitment and staffing ac-tivities the IRS has adopted several programs tomake employment opportunities available tomany people who previously faced limited jobopportunities or were excluded from the federalworkforce . Goals for the employment of individu-als on a part-time basis have been exceeded .Many of these part-time employees are individu-als who have responsibilities that prevent themfrom working a full 40-hour week .In addition, the IRS employs 2,600 severelyhandicapped employees and disabled veterans .As funding has permitted, special equipment hasbeen purchased to assist handicapped employ-ees in the performance of their duties .The cooperative education and junior fellowshipprograms in 1981 provided work-study opportu-nities to 848 students, most of whom were ma-joring in business-related fields. Eighty-sevenpercent of the cooperative education studentswho have completed their programs with the IRSover the past several years have become per-manent employees .

RM

Labor Relation s

Negotiations with the National Treasury Employ-ees Union INTEL) were concluded and resultedin two master labor agreements, The first agree-ment covers those bargaining unit employees inthe service centers, the Data Center and the Na-tional Computer Center. The second agreementcovers those bargaining unit employees in theNational Office, regions and districts . In addition,separate negotiations with NTEU also resulted inagreements covering the implementation of theperformance appraisal system under the CivilService Reform Act of 1978 and the test of vari-ous flexitime plans in the IRS .

Awards and Recognitio n

Southeast Regional Commissioner Harold A.McGuffin was one of 25 federal executives to re-ceive the Senior Executive Service (SES) Distin-guished Rank Award from the President . South-west Regional Commissioner James 1 . Owens,Midwest Regional Commissioner Roger L . Plateand Brookhaven Service Center DirectorThomas J . Laycock received SES MeritoriousRank Awards from the director of the Office ofPersonnel Management .This year 23 Commissioner's Awards and nearly13,000 awards to employees for adopted sug-gestions, sustained superior performance andother special acts or services that saved about$2 .8 million were presented under the IRS in-centive awards program .Forty-nine Presidential Letters of Commendationwere received by IRS employees recognizingtheir contributions to more efficient governmentoperations . The Department of Treasury alsorecognized nine IRS employees for their accom-plishments .

Centralized ServicesThe IRS is developing automated systems forword processing and microfiching employeeplans and exempt organizations administrativecase files and is testing automated equipment toimprove the remittance deposit operation .During 1981 the IRS continued its efforts to im-prove its district office centralized services func-tion through effective use of resources, accurateand timely processing of remittances, improvedefficiency in computer-terminal processing oper-ations, adequate controls in teller-area opera-tions and continued efforts to eliminate tax defi-ciencies barred by the statute of limitations ,A major study of the methods and procedures ofcentralized services by Arthur Young and Com-pany began in May 1981 .

26

Facilities Management

in 1980 (he IRS began a major building programin support of the service center replacement sys-tem, which involves the replacement of almostall automatic data processing equipment in the10 service centers . The designs for the firstgroup of five service centers were completed in1980 and construction started in 1981 , The de-signs for the second group of five service cen-ters are underway with construction to be startedin 1982 . This project is expected to be com-pleted by May 1983 when the last of the newcomputer rooms at each of the 10 service cen-ters will be finished ,Efforts to conserve energy are continuing in theservice centers . All service centers are imple-menting the recommendations of the jointIRS/General Services Administration task forceon energy conservation, which conducted sur-veys in all service centers from May 1979 toMarch 1980 . For 1980 the total energy con-sumption for the service centers was 15 percentless than in 1975, which meant a cost savings of$1 .5 million for 1980 .During 1981 savings of $667,000 in telecommu-nications costs were achieved through cost-re-cluction efforts in the federal telecommunicationssystem and commercial long-distance callingvolumes and telephone switchboard replace-ment projects

Paperwork Managemen t

The IRS continued its efforts to eliminate unnec-essary internal management reporting canceling46 reports in 1981 for annual savings of approxi-mately $382,000 .

Disposing of some 225,000 cubic feet of rec-ords and retiring nearly 460,000 cubic feet tofederal record centers resulted in the release ofspace and equipment valued at $7 .2 million .

New computer programs were developed in1981 to presort large volume mailouts into ZIP-

code sequence so that lower cost ftiird-clgssbulk-mail rates can be used . The system will ac-commodate both individual and business tax-payer mailings and will be programmed to in-ciude new carrier route information. The 1981 in-dividual tax packages were the first mailing un-der the new sy~tem, which resulted in estimatedpostage savings of $2 .4 million .

Safety StatisticsThe IRS had 4 .4 disabling injuries per millionstaff hours worked in calendar year 1980, com-pared to a 4 .5 rate the year before . IRS employ-ees drove 121 million miles with an accident rateof 4 .5 accidents per million miles driven . In 1979employees also drove 121 m illion miles, but hada 5.2 accident rate .

Security

During 1981 the IRS issued new standards toassure protection and confidentiality for taxpayerinformation and reviewed safeguards used toprotect taxpayer data stored and processed inIRS computer systems . Changes were made tothe IRS tax data retrieval system to improve theautomated protection from employee abuse ormisuse . The IRS also began a risk analysis pro-gram to determine the least costly methods forprevention of loss, alteration or unauthorizeddisclosure of sensitive tax data .

Training

This year the IRS conducted over 500 trainingcourses providing some 138,000 instances ofjob-related opportunities for individual training .Revenue agents are now being trained in thesystem for controlling all tax shelter cases. Acourse on commodity shelters for agents andappeals officers enables them to recognize po-tential issues, gather the necessary verificationand apply the law . A revised course for specialagents uses job-oriented practical exercises, in-

terviewing and other skills that more quickly pre-pare them for duty.

A training program has been developed to helpemployees recognize and report possible viola-tions of federal nontax criminal laws . Employeesare trained to report promptly all indications ofpossible nontax crimes to their disclosure offi-cers so they can determine whether or not theinformation may be disclosed under current law .

The "Training in the Mid-80s" sludy-which willattempt to reduce travel and per them costs andimprove the quality of instruction by placing asignificant portion of training at the local officesthrough the use of self-instruction and comput-ers-will be tested in the Southeast Region inthe fall of 1982 .

The IRS began a management practices coursefor first-line managers that replaces the existingbasic management training . The new traininguses behavioral modeling techniques to assiststudents and will reduce classroom training bythree days resulting in annual travel and perthem savings of $140,000 and annual parlici-pant time savings of 280 staff weeks.

Equal Employment Opportunity

From July 1980 to July 1981 full-time regularemployment in the IRS decreased by nearly 4 .5percent. While there was some decrease in thenumbers of women and minorities employed, therepresentation of women increased from 52 .7 to53 .3 percent and minorities from 20 to 21 per-cent . At GS-13 and above representation ofwomen went from 6 .5 to 7 .9 percent and of mi-norities from 7 .0 to 7 .8 percent .

The employment of women and minorities in keyoccupations also showed improvement duringthis same period even though total employmentin these occupations declined . Revenue agentswent from 14 .9 to 16 .2 percent for women andfrom 11 .7 to 12 .2 percent for minorities ; criminalinvestigators from 6.7 to 7 .8 percent for womenand from 7 .5 to 8 .4 percent for minorities : andattorneys from 13 .9 to 16 .6 percent for womenand from 6 .1 to 7 .4 percent for minorities .

Data Service s

The equipment replacement program continueson schedule in its second year . This program isa three-phase, long-range plan to replace obso-lete computer equipment used in tax return pro-cessing .The service center replacement system (SCRS)contract was awarded on June 12, 1981 ~ Thiscontract will provide a single computer systemto replace the two systems in each of the 10 ser-vice centers and an additional system for pro-

27

gram development and testing. Conversion ofthe more than 1,000 programs began in March1980 using a high-level computer language . Thiseffort expanded significantly in 198 1 . Full imple-mentation of SCRS is scheduled for January1985 .

The microfilm replacement system will automatethe current research process and improve theprivacy protection of taxpayer data . This phasewill be implemented in all service centers by Au-gust 1983 . The master file replacement systemwill modernize equipment at the National Com-puter Center . This replacement will not requirean extensive program conversion and will be im-plemented by January 1983 .

Another step in equipment modernization wastaken this year when the IRS decided to acceler-ate the replacement of the service center directdata entry system and combine it with an auto-mated error correction system .

National Computer Cente r

The completion of the addition and renovationproject at the National Computer Center pro-vides 150,000 more square feet. The project in-cludes a system to capture the heat generatedby the computer systems and use it throughoutthe building . In addition, a 3,150-kilowalt turbinegenerator will be used to support electricalneeds for approximately 70,000 square feet in-cluding the 150,000-volume tape library .

As of July 1981 the number of taxpayer ac-counts on the individual master file had grown to119 .6 million-a two-perceni increase over July1980 . The business master file was purged andthe number of taxpayer accounts decreased twopercent from 1980 . It contains 22 .4 million ac-counts including 911,898 exempt organizationaccounts . The employee plan and individual re-firement account master files contain 1 .4 millionand 307,022 accounts respectively . For tax year1980, 328 million information documents wereprocessed by the information returns selectionsystem .

FE

Contents

ppendix

Statistical Table s

Table 1 . -internal revenue collections byso urces and by internal revenue regions anddistricts, states and other areas/2 9

Table 2 . -Internal revenue collections bysources/3 6

Table 3 . -Internal revenue collections byprincipal sources/3 8

Table 4 . -Amount of internal revenue refundsincluding interest/4 0

Table 5 . -Number of internal revenue refundsissued/4 1

Table 6 . -Number of returns filed by internalrevenue regions and districts, slates and otherareas/42

Table 7. -Returns filed, examination coverageand results (1981)/44

Table B. -Returns filed, examination coverageand results (1980)/46

Table 9. -Number of returns examined by classof tax and by internal revenue regions anddistricts and other areas/48

Table 10 . -Additional tax and penaltiesrecommended after examination by class of laxand by internal revenue regions and districts andother areas/49

Table 11 . -Returns examined by examinationdivision/50

Table 12 . -Overassessments of tax as theresult of examinalion/50

Table 13 . -Results of collection activity/50

Table 14 . -Civil penalties assessed andabated/5 1

Table 15. -Appeals division receipt anddisposition of cases not before the Tax Court(nondocketed)/52

Table 16. -Appeals division receipt anddisposition of income, estate and gift tax casespetitioned to the Tax Court (docketed)/52

Table 17. -Requests for tax rulings andtechnical advice (closings)/53

Table 18. -Determination letters issued onERISA employee benefit plans/5 3

Table 19. -Number of exempt organizationreturns examined by type/53

Commissioner of~nterna~ Revenue

'Fable 20 . -Number of active entities on exemptorganizations master file/5 4

'Fable 21 . -Disposal of exempt organizationsapplications/54

*Fable 22. -internal revenue collections, costs,employees and U .S . population/5 5

*Fable 23. -Costs incurred by the InternalRevenue Service by activity/5 5

'Fable 24 . -Costs incurred by the InternalRevenue Service by office/5 6

'Fable 25. -Personnel summary/57

Commissioners of the Internal RevenueSI ervice/58

principal Officers of the Internal RevenueService as of September 30, 1981/61

Statistical TablesTable 1-Internal revenue collections by sources and by internal revenueregions and districts, states and other area s(in thou sands of dollars)

Internal r,,h- regions and derkic ida- andother areas. I (State, repr .. ned by billdiald.t. inionhindi In .. ..; total . forOther let,, an,... at bobbin Of table .)

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

I -* "' am"' U'Total not lithhld adthheld andand SECA - - - FICA _

Railroad UninonploynhenIt

Ainsurance I

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

Total InI=re, Corporation,..M .tione, in.... bar I

Unit d Still, total , . .. . . . .. . . .. . .. .. . 606,799,103 73.733,1% 485 .735,962 02,1134 .499 nS,195,012 2.710 .9114 3,615, .%N-Al an n~ Rai 1- . . - 115 119 SIG 17.160,286 93,840,946 11,335.948 7 75 .627 11003 661 .4n

son 10 bel-):.86,379 323,537 5 .522.70 1:Alban, 411:11~1 1 711 9n 2

A g,S* (Minn.) . .. . .. . . . .. . .. . . 1,522,W 160.502 1,317.942 2.22

ltJ12 1512B.- (M.-Cruirant) . .. .. . .. . .. .. . 15,38BN1 2,020,433 %2,969459 1,928 .303 10,921.912 17,698 101,wugBhookIM .. . . .. . .. . . (Seb J,) be-) .. .. . .. .. . .. . 9.701,408 1,139,479 11,301,329 2 .W8,316 6,107.572 37 .100 56,342B neo . . .. . .. .. . (See (C) ba' . .) .. . . .. .. . .. . .. 8,07B,516 1,321.867 6 .467,878 959,735 5,4W.469 692 46,9VBull, to, 6W.397 58.736 589.731 134,103 445,534 2,13, 7,967.brh~rd. ~

Con-1-0 . . . .. . .. .. . . .. . 16,584,368 2,75t.561 13 .371~397 1 .608 .00 11,6U,644 485 109,169Manhattan Obal-) .. .. . .. .. . .. . 43,9M.219 9,010,244 31 .885,856 3,346.375 2B.315,267 8,793 215,421Pon-un, N-Ha-1h, ) 1,697,378 146.391 1 .490,885 297,535 M81 .755 77 11 .517P- d- nhode(sland) .. .. .. .. . .. .. . 2,193 954 235,,156 1 .923.767 265,817 1632,088 "N3 2101 9

.WAIlanfic A"lo,:422' 7

.114D.I. 641,1140,11.7 9.11611,624 55,34?.13D 861 .712 571,1111BrIbInhole . '125 '132.8oo 732.98B 14,285,245 1 .B12,556 12.151 .566 257,570 63 .5 .4-0 . .., (N- J-y) . . . .. . .. .. . .. .. . 20,n7.124 2,724.569 16,313 ow 2,839,505 13.16t.533 143,922 166,030Ph,ladalpha . . .. .. .. . .. . (S- (a) benh,) . .. . .. .. . 18.336.855 1,759.973 15,39oon 2 .229,981 12,693,058 no on 167,162ft-Ill, ~Sih (a) ba~w) .~ . _ . . 14,271,916 1,360.612 11 .185~8 1 .199,594 9.843,692 37422 104,861)In,ond Wphr.) .. . .. . .. .. . . 9,752,379 040.734 7,882.890 1,559 600 6,145224 121~782 56.2st

--gtor, I Ddint-na) . .. . . .. . .. .. . .. .. . 2.051,585 421,244 1,583,114 219,389 1 .349057 1,178 13,11M)SoUll,... I Region 2"596 6,073,113 47 .576,11149 10 .567.063 36,4.1,61. 193,865 414 .W 7

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

.255,7DO 6,748,248 3,240 95,oleB,,.,ng. ~.121N' 473:31

1124

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

W-be (SInh 0111111) 3.919.4117 388599 3,447.061 584,909 2~829 W5 1 .457 31,690G-nal . . .. .. . . .. . (North Cvolrn .) . .. . .. .. . .. . . 10,727.993 1,358,123 7,792.018 1,313.31 1 6,45,252 575 72.880j.6- ~ .. . .. . . .. .. W-twp) .. . .. . . . .. . .. .. . 2.3N.M 224,R43 1,n4.670 5 .,998 1,41 0 W 1,315 17 .493j

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

C1,010: ~,ahnaa I

.. . .4 . 1 126 21 S 5347,281 1,1413117 4.IW364 1,241 44,28 0Olt9,2 WM2 65.935.567 l 57,169,020 21,694 326,651,innal Region . .. .. . .. . . sn .. . .. .. . . .. . I .., --

l

.. .. . .. .. . .. 12 o,S)l) "612,5an 9,9511.5411 1,2B1,331 6.596,745 128 80 .33522.476,N2 3,925,857 15847.259 1 781,762 13,96D 202 ID,788 94,5011Daho'l (Ml~q .bhlb

1) . .. . I 26.6D.61t 2,Dl7.0M 23,612.577 2,288.983 21,163.967 37,627 122 Mhoo- . .. .. . .. . . . . . in,lar.)_ . .. . . .. . ... .. 11.956,195 878.~ 10,532.424 IMS702 Bhsojoo lo,133 KISSL-Ill, __ _ (Ko-I,,) . .. . . .. . .. .. . .. .. . 6.324250 634,633 4,098,557 908618 3,126,176 32,759 31 W5oidl,bra g .. .. . .. .. . .. .. . (~- vr'naa) 2:,l 11 16 4 ~1() 26 1,461.230 259 13,915

in " 1' ' ::1': N.'" .2

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

Md 74 5:44 61,789.470 999 .6" 670,277A doon SOAh Dakot,i : : ., :: B21,419 61,15a 734:23B 23 me 493.531 3 5,036CNCV~0- .. . .. . . .. .. . .. .. . is., (b) bal-) 35.9180,W2 4,345,346 28.90S990 3 458.3N 24.843,752 337,973 265 .962Da, .,naa . .. .. . . .. . . . . 11.. . ) : :: : : 4 16,224 631,2W 4,105,422 1 230,4W 2,847,293 "w 26,158Fargo .. .. ~. . . . ~ . (North DaMte) 1 :237,966 IM6`0 942,224 305.685 630838 11 5 .07M,I.a.k (whic-r) ID.633.278 l,U2,203 B 649.3o2 1,285083 7.3DO.897 2 .M 61,031onto. 3,794.6132 447.433 3,199 409 627,M5 2.380561 172,127 19 .71 7

M-r) . . 14.39B,%44 1,689,598 12,047,98A 1,6`9086 10,157.694 161,2W 79,90St, L..4 Pa., I.-hionn) .. . .. .. . .. 12.941,513 1 .552.988 11 WSW 1 .272053 9.350,06 318,123 67 .570s hN,all Soa M . . . . . .. . .. 6.026.916 729 70 5,05,586 1,176,067 3,784No 6357 39 .117

88.972,506 11,7711,71, 62,579.690 13,6U.819 411,220.21112 279,5`9 415,03 DAftq.e,q,e 1 6w,569 119,233 1~478.166 3W679 1,116756 65 10M6A.-. _ (Sen it) bel-) . 27,322,031 3 .611.328 17,834.2% 3,749211 139390. 28522 117195c r. M~ hol .. .. . .. .. . . 1,151,465 75,112 775,408 253512 516,897 3 1996

s 7 tol 3.915.358 13857.923 1 22 .074 103,359ent (f) 21,078.5% , ~1.1 01 ~ 4 1 10,193,024D

: '9,479,462 4W,974 8480696 ~ 1 7,223 ~13 36 .752 40 .DOD

bli-1h,Wcx~~ 567.6116 1,580SN 1 .736 18,91,Noi, Onra,i ikl

.hbub) 2,642.79G 291,955 2,169,139Lo-na) . 6.433. 49 1,125873 6,818,273 1,526,785 5,240,192 2,087 49,209

0kh,h.- Dry . . .. .. . .. . . ll,~53 W 1,56a 774 6.708,939 1317,145 5,289.530 280 41,983W,,,Nt . .. .. . .. .. . lKanatra) . . .. . .. .. . .. .. . 5.716,738 595,126 4,456.1150 I'llooo', 3,120,605 188,olo 26,43 1

Wait Re on 96,033,656 10,086,406 79,5N.739 16 .141,216 63.640,042 187 .690 560 .592A,I',,e : : :At, kil, 1 .11D,714 5O.D24 1,N7,296 167,951 873.766 5,58oIt- de.) 1.71D,794 161.956 1,522,786 261,319 1,248.105 I'lu 12,21,Hale, IM.-na) . . .. .. . .. . . 1,065.294 75,M9 929,564 279 153 M3.257 521 6,633

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

LotiAngeles . .. (S,,) nl) balo~~ .. . s: n 72I .D45 4,992,UO 30,713.3ffi 5894 .185 24 577,46o 2,309 239,3,1411hern one, 4,194,456 Ma R46 3,W.815 Ma 037 2,965,481 SM 30,76 1

Drph) . .. .. . . .. . .. .. . .. .. . 5321,144 321,237 4~851 .129 675,883 3.970,794 1,56 30,05R. _ .. . .. .. . .. .. . .. . .. . .. .. . .. .. . .. 1.995.Sall 240,774 1,708.047 416113 1,277,B58 2 14.074San ~dka Dry ubirl ., . . . . . . .. . .. .. 2.163774 219.929 1 .871 .738 314,M 1 .538,972 2,153 16 .6X3

28,42B,870 2.8W493 22,661,707 4,176928 18,3W.453 177,051) 137,2769. 95.254 677,530 B,WT311 1,583.742 6,867,499 7GS 55 .361S=Z7, 2

.767,894 161.740 Z336.24D 573,271 1 .?26.752 6.300 "A"Ciffill0'

I.-hantlonat op.at"in, . . .. . ..P'e,10 R,,o . .. . .. _ . . . . ____ _ 852.%l 20,415 592,191 34,942 529,251 - 27 .997or., . ~ . . ~. ~ . .. .. . . . . . .. .. . .. .. . .. .. . 1.915.333 141,333 1,744 D50 538,329 1,197.530 6,300 1 .119D

.hfi.oft, ad :Fed-1 l,~ dentols- .. .. .. .. . . . . .. . .. . . 4D3,238 5 IN4 552 - -384,592 688 -648Gas,b,e. Wncat,,q on and a FICA co t, I. .. . .. . .. 60572 59 .594 600976 60 97B - - -G, . 1T-staned to Go-rhern 1 .. . . .. . . . .. . .. .. . .. .. . 13 3111 - 13,38 l3n,Wthtnadta-0flaid-lelploy,al . . . .. .. . .. .. . .. . . -56.720 - -563M -56,72GCl-r~ -- to, -th, ta.et-a- 1.0 . .ito- t F,ce and Na,P,aWentol "'lln campa,gh tu,d . .. .. . .. .. .. . ..

Canad r-hre-d'js

onnn,1 3j7o4' M

3.983,052

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

41!.1,17 4M

1~ S 0:S

S13 7 -

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

b~ Cal4o, 4 67,149,915 7891,833 53,595,013 10,071,113 42,967.92, 179,359 376,620~A"I it's .. . .. . .. .. . .. . 41,207.718 5,076093 33.911576 lSU,370 2B.627,797 344,330 305,079ic)N- Yo k . .. . . .. . .. . .. 67,572,524 11.795 .127 52,177763 6 Most 44890,094 MW 391,258in)On. ~ .. .. . . .. .. . UAK603 5,53B,822 25.BO5,799 3 .063,093 22,556,947 0,9,6 174,843I.)pohniAh.no . 32608771 3,120585 26,575607 3,429575 22.536,751 337,260 272,022I')Tan, _ .. .. . .. . . . . 48,400,597 7,526,687 31 .692,219 7 .208677 2032,092 5D 596 220 .85a

PkI

30 Table 1-Continued Table 1-Continued 6 1

(In thousands ofdollars) (In thousands of dollars)

internal hnsaa,a nwilions wal districts, states andolthan, won I (SMtn represented by migledewhon. izal as gannothereso orturds, Ito.var, lourn whom, .1 baftinn .1 bable)

E.O.to I T .Iat

Estate GiftI. Of I of

A1.6hat ....

Dertifled owns . ..

irnpossed(Collecord

byCuw- 1

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

ton. ton, oolushuh, 11, olush. Total23 27, U. 12.1638 ~~ 0) ..to)

oonsioub, " oocuplitional'.

(14) (15)

United Shohn. tow .. . .. .. .. . .. 215,746 4D.419,SU 5.6110,413 3.837 .6410 SUMS 3 .260 , 614 18,759Mr.., 31.7711 547,195 5N unInAthintic Ral

"17112 572 1.913 370 - 2D9ry .. . .. . .. .. . .. .. . I W alth, 3,N71 3 :14 12723SO5 ':'o'6' 58.02-1 ~S W7 42 1

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

I= M 2,84ul V:1W71 11 11 13 .8Brooklyn 2D9 370 '55"S lgtl'~'S '~o~499(So. jo) be

1 .21)lilli~ 316

Bullet, ow 91.2 2 4:~2~5

7 .Suring . .. . .. .. .. . .. . .. . (Varrhord)' :: 7

liHaM,d- . .. .. . .. .. . .. . (Cionhooroul) - MIN 7" 2 102,200 ID2,1771 - Iol .ve 313Monte" . . . . 27 101,512 - 327jSn (c) below) . .. . .. .. .. . .. 370,003 14,417 2 .615 .898 iN87 lot St

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

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

1M&Afi-dc Rag sh . .. .. . .. .. - . . . . . . ""s75 24,175 5 .235,641 .0712 6531o's 1Z.3; M.177 2,D11 1

h.3 73 %

:016 42.430 198. 61 6sax- ~tvwywdl A D C) :: :: :: : :: : : 1317:111 4 7 628 .329 ML147 24

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

pidedelond , .. .. . .. .. .. . .. . (Sao (a) below) . . .. .. . .. .. . . IW.732 1 69,829 69.357

Pittsburgh Is. fe)) 'C' N., 71 '4:2'7 57,031 56 69B 34433

A.-nd No:."i 8.762 69, 227 3.412 3.17!977

221.140 23,112 13IN1o) .783 an',

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

563 346:523 96.M~ 16.5o5 6.065Adma . . .. . .. .. . .. .. .. . .. . (Georgill':21o

-3

425 1,33 171543 2.457 7 21Ginning- I

:: : :: ~'s= ':' 2,AH 1,98

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

Graw- 99,331 1 .426 1,477:094 99.114 177 1 11653,25 'g, 1. 3 1"

jilonco, 32.162 4'A,keni . . .. . .. . .. .. . ..111=7 388,894 2.455 491,561) 146.01) 48,898 46,782 I'lou,' .'

208,6n 119,927 96M - 95,965Naserylle- . .. . .. .. . .. . . . . . 79,695

N '1~~2:211 1,645,2121 1,411296 154.8" 1327:144

C 03:1 23 2.687wh.I Rate . .. . .. . .. .. . .. .. . .. . . . . .

pis :'j,

21oll 3 ~7~ 201.~3 1,31M - 42 'e' ~35C... ... . .. . .. .. . .. .. . .. (Sao 01 below)

N' 899 2,111W195 211

73 "0."', 30 21111 171Denrod S, :171cle,hilitho * . .. . .. .. . .. .. . .. (Sea (dl belowl 143.112 19.4illig M 33205 265,599 135,4U n :

124:4 2 7 :01~1 41,1:11 2114 122 :t3l 22230 428.1 . goe . a1.2 C16:514 13

L-W, . .. . .. . .. .. . .. ... M 35 3 7 '7P.,sandthall ast 111 3;:4,11 5ito 36 , 5,)3 "7 6608 5

Uldhan I ;. V, 28.506 3,2111.400::1 3 441155 sell 2.0812

1? 46"'9 1Aba. 12531 87 - - 541 ID1 36,83n 1.717:636369 161 .130 157 . 29,33 127 .24 7625

1 61,583 2.057 1.S -

2'N75S 2.36. Ito 1,46 ; 192

Fargo .. . .. .. . .. .. .. . .. . .. .. jNonh Dakotaj .. . . .. .. .. . .. 172.115 535 322:333772 71 4- 63N 23 4.113 29 176 .M9 7,66B 666 3.381 13

438 147 - 141ohhaha . : IN-W

6"N1-

63 .7744"S . Louis duscuh).) 88 : 1 ~ MR Sel::4'I 11~1':22 71693 7,6813 -

s~~ Paul : :: :: 1" 2se% 24071:,11.1 471 298 W3 N':27sohng"arkil . .. .. . .. .. . . =(-b) b'Vowi :

. .. ':1157 IW~930 1

. .42 7 272 - 77.986 286

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

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

71

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

Chey hant 149 42- 2

248:12"N 1 2:1'14' 3~02V1 :8'55 85,973 5w 5 115~DallasW.rod .) 42,811 2,931 472 .039 r' 114,522 240

-240

Do- .. . .. .. . .. .. . .. .. .. ~sad

is ' :2Lne Rook . .. .. . .. .. . .. . .. . Wild-). .. . .. .. . . 331714

141 11:3S I I - 87 385

how N se he . .. . .. . .. .. . .. . (L .unsano) .. : :: : :: :: U 3,757 4 , 32 13 2S 40,71 6

12,u. 28.050' 122

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

: . .. .. . .. .. . .. .. '17 621 280 MKansol . 95.3u4 6.56. 56 3,1,131

West . . Region62

3S 13Z 27 884.963 54Q.7131 .242, X ':'M' SoM'3252.097 1 59 56An- . ' ; :21~

73age 4. 96 73. . .. . .. .. . .. . (Ins".) . . .. .. . .. .. . .. 4:15.1165 1.716Helens- : : .: .. .. SIM 44, 1.8"3 2,74 126

Honolulu . .. .. . .. .. . .. . 23,.W 7B7 l2g"3 93 11

Los Angen (See (a) 6") .. .. .. . .. .. .. SSIg16 13,751 2,439 .6" 25t.212 156 1" 33,976 421,17D i ...

Frown, .. .. . .. . .. .. . .. .. . . 44. 1,921 22,675 5,188 2,7 32D 277

" "' 7: 11: M1632

Po,usurd, . .. .. . .. .. . .. .. . Onion) 45, 646 72 . 41 30,026 26,97 346 25. 4285 1 15 3 83om 857 213 85

'24 - 24A who . . .. .. .. 1: 1=111,

.. .. 30,Sell L.W Qly .. .. . .. .. .. 5N 10SwFnercoscol Son (at Wrow) .. . 42:

:74 1,18D 61 697399 1 , "' 2.M 1!H 515.026 334,574 24, 3D9,010 56

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

officup17.133 73 252, 99 22111,515 228 .574 Z! 579 4a 23 72 22

::579 -757 9. 89 228.57~ 228.52 2pusurn. A. . .. . .. .. . .. .. . .. . .. . .. . .. .. . ..

. MAP, 65 13 1010

On,ar .. . .. .. .. . .. .. . .. .. . . .. . .. .. . .. .. .. . ..distrib ind;

Foods, I bi . deposits. . . .. .. . .. .. . . .. .. . -24,59DGasoline, junnotiong dal and excess FICA oends . . .. . ..Thonsterns, 1, Gowe,n,hard of Gum . . .. . .. .. . ..Winnow tood, .11-1.1 -oloyares . . .. . .. .. . .

.

.

C3a.rl!-t I-r "... a--.. for- Foo.I *~d~ ; : : : ' :'"guagn huPhistidenual a.-.

Enneou"'rhe ongdow ' I0-1~ . : I .. . .. .. .. . .. . .. .. . .. . 243 .B3 7

Tlaft to, able$ not shision assin,

B63,29 1

7 ':~1111:- :11 7~1~1 :" 49 75a 5l,' 43 . ISO 2. . .. .. . .. .. .. 990,693 240339 1 3.

b) 1 11. . .. .. . .. . .. .. .. 313,538 .24 898 2682

59i 2305:578 29: 33 205:M3 , 11. IS :51 1:213 1690 5 2,872 .014 268 .W 16321 111 .4512 13, "S 12

how SI 2 .875 .24B 2 2~ 83 30 jli~(d 0. .. . .. '2'.'Me '51 1 i05 779jb~ , S

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

U) T... . . .. .. S420 ~':4

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

livulan I r..... . .. glor . and dhibli wil andother :mas. (States hionewhad by singledistricts arldlinitord in poranthne.; total. to,other let.. .1hown at it.. a t

United States, total .. . . .. . .. .. . .. .. .. . .. . .N-Alturfic Region

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

BostonB-I,IrBull .,. . . .. . .. . .Burlington (Vermont) .. . .. .. . .. . .. .. . .. .H.11.0- .. . . .. .. . .. ..M.nh.t..nP-nnoudh No. 11-pshr.) . .. . .. .. . .. . .P-den, (PhOon Island). .. . .. . .. .. . ..Z

ABeu= "I'do nNowell, - .. ~ :: : : ~ : : ~ ~ ~ : : ~ ~ . ~ .. .. . .. .. . .. . .Ph,l.daV . .. . . .. .. .. . .. . .(Ser(Obelow) . .

(n) below)Do ''t"=R'ohyni,snph .. .. . .. .. .. . .. . . (Do ti.rus)

Sautinwill R"i n .AlIvul (G-go) - - :: .~pp :Brnngr- (Anto-ii) . . . .. ~ . .. . .. . .. .. . .So, C lC.rumb. I in alohniGra.nsb. ro . .. .. .. .. .. .. . . (North C-Ihna)Jar-on . - (MsoWo)-, .. . . . . .. .. .J-suunnffe

0N-111- '(771.1.111seenCentral Region . . ~ ~ : :: : :: :: i :: : :: : :

D onnal .. . . .. . .. . .. .C-land Son I I I-)Delon . . .. . .. .. . .. .. . .. . . .nounnahols ~ .. .. . . . . . . . jIndul

Lou,wille .. . .. .. . .. .. .. (Kenuck,,.-Prukesnu, .. . . - (West Vnisrue)

Midwest Region .. . . .. .. . . .. .A-doe. .. . .. .. .. .. . . . S~ouihCh-9. . .. . .. . .. .. . .(See o)tb,now) .Do,

Monas (Iowa) . I I : :: :: : siFligo (NoMr-Dknia) . . . -M-.kee IN- -N . .. .. . .. . . .. . .Orn . . (Neb,.sOt . .. .. . .. .. . . . . .. .S Louis ~Pnwuh) . .. .. .. . .. .si~ Paul IM.nn... .~ . . .. .. . . . .. .. .Sonnnew See Ito) below )

Southwest Region . . .. .. .. . .. . .. . . . .. .. . . .. .. .Albuounoue ~Now,l no.) , ~ . . ~ . . ~ ~ IA-0 .. . . .. . .. Sao f)bolow). .. .. . .. .. . .. . .cl .'en. .. ... o V -.1- -Des.s Onalow). .. .. .. . . .. . ..De- . .. .. .. . 'C=~d.)Line Pink .. . . .. . .. .. . . IArl .,.s)Now0n-s . . ~Lo.ua .a)Clotho- co' .: Orlahorhal- . .. .. . .. .. . .Morn. . .. .. . .. .. . .. .. .. . .. (K-us . .. .. . .. . ..

. ..,am A .9 on .. . .. .. . .. .. . . .. . ..Anchoring . . . .. . .. .. . .. .. [~Iask.) .G aZen. . . ... . ... .. . ...on blu .. . .. .. .. . .. .. . . ~ .. 0- 0Los Algenus . _ . ~ (See (a)Ph .n., . .. . .. . . .. . .. .. (Aroo .)

- Poland! I . . - I . .. .. (Oregon )no. . .. .. . . . H-U.San "..'son .Sell Lake Ql,

Sea W I. ;Seattle .. .. . .. . .. . . . (Wasn"00n)' . .

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

thudInbuts led:Federal lsl~ con-S I .. .. .. .. .. . .Stseol,rut . wt,"canng N and -ass RICA (~;d;ts7 ninnte,ed to G-r-ent of Gu... .. . .. .. .

Withhold M .eS ol unhual eirrolovintsCie. cc ce

shin NaqPowdernilleneolign "

.1"n"Uns"Ean-no,red,1511 .'Mn.0 . .. .. . .. .. . . . . .. .. . .. .. . . .. . .. . .. . .. .. . .. ..

Table, to, warn hot shown.-

(W on,. . .. . .. .. . . . .I "nors . .. . .. . .. .. . . . . .

('IOnin . . .. . . ..(e)Pe nsla . .. . . .. ..I)Te- .. .

Wine ....

Alcohol taaes~ontlh-

firspart .dTotal I- (Collected by Dern-lic

cunfl-n)

(17) ('a)

122

21 .135

210651

I I : 87,1 Seit

"II,.2.5291 .534

15o

"I"N

395,3

5,468

'3'2 M2:805

1

7~636

3,

3502

1M

3"5;3B9I

3 .70

Z395

23

32

166,4462

13 2

16,62,1

341

I148398IH~

Onr is,, ,

rho"i-h"Total (C.'Wroad by Dohnnulcl-

C . ."Ohnill

1'0~ (20) (21 1

" :"3203,334 1 .606, 28 42,682 1,561325

1,170. 24.64 163,178 22,839 140.038122

11.1 -3,278 14,512 ',,507 -

2 ;82

2 .5321 .738 108,666 108,598

2 2710,431 220

N"% 8,332 26,0685 163 5.374 5372

214:11 3,011 20"SM4:1113011 133, 10489

220 63.114 :161IX24

~' '11745 1 05

4:;.11".

640, :12'

'~4

2'4 EP 217

3,744 6.91 1 "J.036 2,939 2a 636Sul 7D.260 79.193

to; 3 144 a; -41129

'499463 99 .391

3 74- -3 .638 5.875 88,22' 2850 85 .29

523 .U5 - 23,7563 .896 1" 114 '17 3.096 151 .246

- 3

. S,:6g7 - 57. 77

1,699 523 7:27'2 11 72,197 608 64 S. 3...

'13 2~9

1149 ; , :3%626 - 58'

4,197 3.439 357,032 545 356,130-

2 1

2,647 151 322 30,350 - 309

597 152 167 .45; 109 167 .2414 :231 - 4 .216

76; 2.39; 1'. "ll 111

:17 .13M 31:111 1

; I ~S t o

3 . '~' - 30,1783,451 337 257.093 3.080 254.26111 2

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

05.3592;11 1 14.2 N

- 328 19 -1060 - 1.153 707 1.090'1S

967,001 159,4.! 177.304 7,173 170.4692

1 113

99 1 1 308 29 ;25 7 2 1 2;

4 .523 71:1.413,479 QM5 82 N 3

- - 3, "'12

0'332 9 2,710 149 2.5532

- IS -2,377 146,02~ 32.056 1.7'0

:25695249 57,634 01) 17 187I

I I

1 22 5 . 561050~

23

35.048'11 :17

43,2652 1 .6994411

-1 31111 ~

.391

159,166 144 6,274'37 "

... 30 " 3 1 W:'171 1

24.1117 11 ' :" 12b

. 33'1'2 :4'~'4'

...11 :411 16 el

4,153Sil iSS - 59,74

54 141 .5W 2.373 138 .922

0... P ...It . . . . I-

(22)

2.321"I31'S

123S

31)155225

Table 11-Continued(in thousands of dollars)

Winnt,l NnNnow m9lon, wd districti, MINIS W(Son". Nion-fin' by -VkAl"in-moboin-'boins'.

unto. .. . .. .. .. . .. ~ . . INotln~Alblltb R" .. .. .. . .. .. .. . .All

en,ot"&m.lb . .. .. . .. . . iss". ~c" '.IZ :: :

P.n.-n

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

(s- W toel-) -Fn-go

. ... . .. . . Is" let bblo~) .

R.-onol

SooVNNbnR"

to . . .. .. .. . .. .. . .. .. . . .. .. . .. . .. ..Aftnts .t~t. "'wIt") . .. .. ... . .. ..

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

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

ClonvioNd soo d~D.b .1 . .. .. . .. .. . . .. .. . .. . (MV19bin)I-No'b" (Notins)Loli,,Nkli, (~INN,ty)p=t

~g m.st vqna)m . .. . .. . .. .. . .. .

(r- (b) W~)

F1W .. .. .. . .. .. . . !N=h)00-1,. . . .. .. . .. . .. .. .. . M-0. .. .. . .. .. .o'

St . L-~Notnooi . .. .. . .. .. .

m'_)s, Pw (mSpinIghild

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

Sooln-tlFill

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

S. (1) Wl-).A no . . .. .. .. . .. .

D.- CZado).. .. . .. .. . .. .Uttl,RMk .. .. . .. . .. .. . .. .. (A~AnSlbi_No~ Oneino .. . .. . .. .. . .. .. (Lominint) . .. .o,unnont ci, ahon,iIl. .witn,w.t- A.iio

on

A~ . . .. .. . .. . .. ...-. "' :: : :: :: : (Id..) .. . .. .. . .. . .. ..H_ : :. . .. .. . .. .. .. . .. .. imonbl .) .. . .. .. . ..HondNA, . .. .. .. . .. .. I— . .) . . .. . .. .. . ..Los AnqW,. .. .. . .. .. .. . .. . .(See (a) Wow) --

jAnoonil,P-m. Ong,n),

San I.ske r ty

&Inot. .. .. . .. .. . .. .. .. . .. . . (WgIII .nglon)o"Ic. .1 No-Mb-I op.. . . . .. .. .P.n. R . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .a. . .. .. . .. .. . .. . .. .. .. . .. ..

Unobnoll,FWeNIG. b_NNg oil no-- FICA~'N'. .

Wn,noldionellotfolenile,pioyelt,Cto. -, I., = to .--Wn 1.1 bNJlo'~R..F_e

"n, . .. .. .. I .. .. . .. . .. .. .. . .Pnewdonooll "-,got it" .. .. . .. .. .. . .E.,W,-- -o", . .. . .. . .. .. ' 'ot., . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .

Tb.I . 1. -1.. Not AN- litoo-

I,) .- Yon,(d) ON . . . : :: :: :(e) Pennoy"Na(I) Te- .. . ~

T.W

423)

25

28;1,59!

71145,06i

"I21,13AM

34175JU

1.41111,033131:12

3 M57

1,245.3t)

22,80

5g5397,691

128

1. 34.753

175269

2w

6

26

35 1

I1316

8

202

as1888

33262

1~ 715

4M13,71,1 .

r.lb-.. .

Cig.n. .. 11

(24 )

2,5311,674454

2't

430

751,297

751.29!

1,31114) 692132,377

1.244 .309

14 .00

396 .1"

3333

7

40,742

m9 1

2W

I I!

13 .023

1 813 .4563 4

17,0103':~71

9 5

634

8,57'M

"al

4261

381

1756

215

216

3 9

4?

'094V13,71,

ONN.".

(26 )

.,4 1

2

445

1 .149

I651259

30

398

295422

N3

M 2

N212

2

67

I

I

Table l .-Continued(In thousands of dollars)

InunNt, nnnitin, mot", Into dbuicts, Stow. aindothl, =81 45bit's mpNNn,NtW

by019W dist6bbil

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

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

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

Thin .J .holly to

,L.b-- In '. 'ToWl I- GAsolit, tin oil I.b .1)

Now Nbe s,,it Into

nobb.

127) (20) M (30)

33

Motor"NO .

bint . no

lip.till, knit. ...

M-9wa Rw,,Mi,ml C... . . bit

I.N Ad_ T..Il- loNdion

glotoln.

(311 (32) plot W) (35)

unno StAlin, botol . .. .. . .. . . .. . . .. .. . .. (IMS.- 41007.956 100,760 GU,1102 913,724 237,07 '"'Ou 687.4M 3.917No"~AIW cIII on 4011 1 lo,616 165,394 94.39 9,552 ll U.952 252

'53 ~4Awny beio~) It 117 41 ~:7 1A (M.,N,) . .. . .. .. . .. .. . .. .. . . 14 57373 7rIj .ib los i D 5317

. too . . .. .. . .. . w--in't) . .. . .. .. . . 55.2U 40,69 471 319 1 .55o 248 11,7u 5,3N 33Bo.kIp .. . .. .. . .. .. . .. .. (S. (c) tolo

.j '!:24'"

1540 I .oG9 I: 952 - 779 2,202 35s

.ffill. . .. . .. .. . .. .. . .. .. . .. (son (c) Ite 7 m 2M' 9! 42.5t 3 202 - 1 .7W Vol 9o2.21tl U113 67 7

c=_, 161,757 19.397 17 7H.W.V ~ : : ~ :: ~ :: : Z""'. ' - - - 54.36921 7.64 8,978- 7 D . 81 'N' W4Manotiftan .. .. . .. .. . . I . Is. (c)

Wl-w)450,527 285.11115 9 .821 MI 25 77 .4M 323 1D.652 8,765 16

Pon-th .. . .. .. .. . .. .. . .. . (N- H 5. 76 2,751 1 29 1 72021 1 .439 3

P-d- --- (RhW1 .mpW5`t.": 4~685 2,227 to M ,1 279 I.om 5M.A..b . Rgibin, . . .. . . .. .. . uil~ .. .. . . . .. .. . .. . .. .. . . 742,404 433,622 21,353 N " 11,912119 76,620 too 0585 273B.",_ ~' .n nd&DC.) . . N.615 35,399 538 51:258 711 2,41PI 27 6~366 44Nininni, I j..Y) 7 987 44A23 6 .oBa q'im 14,650 M 4 M 96m 83lonbidonia . .. .. . .. .. .. . .. . (SO: 1:~ b . 241.611 114,244 4 .972 241:211 8,5, 92 1 B73 13,278 44

be: 282,703 216,85D 9,732'47

685 45.222 & 2Z255 581,520 19,126 4,D4 IOM2 41R"='d 'ZINO - 45,612 20,037 22

"1 4'1 26

wNnnglon . .. .. . .. .. . . .. . On W-) 2621. 76 2,67D 1 1909

35 .61024 14.09 6 .235 51 9 31 :44706Soothonin 14.110 .. . .. .. .. . . . . .. . . .. .. . mAtIonti, . .. .. . .. .. . (Goo,gla) . 41:11% IN 143 ' ..5 B'(5" W 43 15 .5112 153a- 'n 37,891 19. 26 1,970 1,.53 6 19o 167 78 67

3 12.2t5 '4: 40M SolthCaloolla) ~2 :"G-Iboro . .. .. .. . .. .. . .. . .. (N,nh Urohoa) .. . .. 11 :32' U .' 1 .7 7 J11.1 7-9 1 "' ; 14 .477'8 So3'

o' "3 '87JaCktol . .. . .. .. .. . .. .. . . . .. (Mbobobro) 4 ..12 2,422 14 24o 1,192 90 13,28 5,xi,so-l".. 31.OU 22 20~ 377 1,36, 3,467 2i 3 .621 15.7oa 1'371N-110 .. . .. .. . .. . .. 38, 1 97 23:26 340 5 5,30 8,484 23 2D.646 51

C.nt,w R 1.134,214 457,05111 7,814 35.,3 246,11 3 5 41008 75.26 3un_ 7 3.71 0 M 79(S. (d) b:l- 4.01" 4 1~101clo.lon, ISno (d) b 5t 'l :~M Zt",1.4 5' 1,876 338.- 252W 10,112 431 2 ; :'1111 wDb-j . .. .. . .. .. .. . .. .. . .. . . (WIntiln)

298,475 4639 185. 95 578 2

~% "'5~Ii 271

Nonnago ~ . . .. .. . .. . .. (INLt.) . . .. .. 74.0'3' 71 1 337:'M 11o 2.275 27.. '7 7U 16.110() '7

L-llo .. . .. .. .. . .. . .. .. . .. (Kentwkyl . .. . .. .. . .. . .. .. . 131, 3 89,40,1 5.2W 328 3:1W 21U! 5ol 112:15 33loa,kinAlourg .. .. .. . .. . .. .. . .. (W.st V'rgNia) .. 16 ~559 "1 9 45 18o 1,325 11805

2

3" 'Mill..., R N 13 '1"89 12,272 224.142 33,792 M.%8 11 .14o

Ih.

. D,. k.

. N,. 'N' 6'0767 3 ::12 1117 15cm.p. SV(b)W~) 412 277 17.' 9,461"1 6,19'9 25 7U 7,1Do, Mon. . .. ... B

:374 5% 6.Dw 3:11 0lo.a).- . .. .. . .. . .. .. . .. m 27:m I M, 599 5,25 430 692 9,416 60

F.W . . .. .. . .. .. .. . ~Nooh DN1,01A .. . ., 197 3 324 - 231 09 - 1 3.246 23-t,uk Nconbo).' "

.722 W N

onnalt, ~Nebltota) '1 ; :3'13' lo.0' 73~ 22 1:2'1 4.1141 "N17' 1 1' :724 71 46S . L.- M,-,) .: :: 91,652 62.N'9 1,218 2.111 7.t90 17.837 579 17,1189 65s . PINI Im,nnil . . .. . .. .. . 123,11M

'023,.8 '.ri a 67 26 10,249 10.23 5

SonnW,old (s . toolow) . . .. .. . .. . .. 41 .153 35:' 10 22 3:N6 553 ow 7,539 1'4'sout 1,325,499 vle'79 32.IS9 Z137 411 1 2 ;::l 1,1131 121 1,041'~2 4 '~11 9

Alb.-o. 3 24. .. . .. . .. .. . .. 15,979 83o79 M 13low)_ ~651.0 W,M 17,249 6.N6 4.912 164 33

. 0 "21111 111 3 "o 19Chnn.n. NgI 9 19 115 1,47. 46326

. 7,it 4.357 7,677 1~42' :117

493 33.341 16337 3it 1

DeN, . .. . .. .. . .. . fCoNroo) . 56 :.3' D 12 3 6~2' :11 14'

471INjklv-): 37 3 M 79 63 1,651 1 ;41 25(ili 7 26'LotleRotk 3 1

Ne Odboo, _cAtnono) ".'

24 117 111 2 2:.6" r~ G, 699 89OklahomOty (OkINN-; .. . .. . .. .. . .. . .. 234 .946 21 6~1141 ~w 413 36 ..066 2" 14

" 11W- . K 1 53.775 509 1 2030 373 ~3 9:~E io,171,217 726,512 23 96

1so 16,728 42,115 59.167 15,4W 14'3o~ 110.0611 443

Ancoo, 235 4 '12 ni~ I w. .. . .. . .. .. . .. .. 306 10 m 523

MUone 2,817 11 9.3 42Helena* 5.340 585 2,796 1" 3. - 36H"IW .. .. . .. .. .. . . . H,N, ;,ol .. 273

4,- 44 1 .322 6I

38,443 21,927 1 .420 4.70 37,903L.An I. . . Seb(.)b.l-) 530,574 413 10,361 ~257

4 1655o14Ph.'m . .. .. .. . .. .. .. . . Ao. . .) .. 5. 58 5.445'858 '~3 .'039

Pomwim . - . . .. .. .. .. 53 5 N 85 5 43087 3 .96~ 0'23' 113Rono _ . . .. .. .. . .. . .. . (No,ntda) 2

..2" 11 1"

22 2-

54sm Uk. Do,

' .:4EI2 .:2 62 3.57i 6.1oll 1" 116

151 1 11 1 7 28 257to .'752 1:1Sa,FN-o ~&.b W bot-) . . .. . .. .. . .. 14' 23D.15077 6,328 2268 7.W 28.161 oSinItto . . .. .. .. . .. .. .. . . . .. .. (.-ngton) 2.113 11.111 24 271 1 .149 6.U3 78

offbit .1 loboonati"I opinationt, . .. . .. . .. .. . .. .. 33 n I aP- R . . . .. .. . .. . .. .. . . .. .. . .. . .. .. ... 3 3 - IOl.. .. . .. .. . .. .. . .. .. . .. . .. .. ... li 336 290 33 21) 1 58.I.Mbot .d.

Fbobbl It. oboo. . . .- . . .. .. . .. . .-I . . .. . .. . .. .. . ..G.W- I.Vtn.g,.l V-- F CA owo, I. . .. .. .T'.. en. 0

. No , ofG'am

w"Mold UN. of Nbolal iorploye.sCI,No.g -t to, b .c- NoPlano cil-At, Folne and Na y

boonwal el-, - w~noo IN- ~oll 77 ~ ..Olho,'~ . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. 44.24D -25,425 .168 .13 .8o6 .1~556 -1,970 -1,332 .11,804 472

Und. 1 . ino, IiIN.- libb.

A "I". - -.. .. 780,008 M.790 16 .689 11:07~11 1~1 :'411 3 :11 11~1~1 . ..31 -167

~b~ C111 No N . .. . .. . .. .. .. . .. 523,527 311:~513 1:1 ~ 3 1 It

54 '0224 6 A 33.2371 11~O~ 'It ii 'o' "12

"N"D11433 20: 1

1

w, 0- 6~1 4 0,44 222,625 1 .11215 342J2 1. 17, .'13 51B 34 .517',,1,Penosyl ans 524,313 331,094 14,7N nW2 92 .377 54,812 1 .93B 35,532 10210,,T- 892,656 K8.625 24,927 1517 21 .1~ 6.455 812 66,430 394

34 Table 1-Continued Table I-Continued 35(in thousands of dollars) (in thousands of dollars )

Internal ransphija legidn, this elshicts. ainates andlother earess, rstate, risionsamented by Whiplediet ".. "-I" as lowe"Uhnnes, linate an, Wheraral ;. ... . I boyear, .1 UNO

Unit Stain. houl .. .. . .. .. . .. .. .. . .. .. . ..Wo~Athwtic Rattle . . .. . .. .. . .Aftlan, sira

1.sanal) be... .. ... . ... .. ... . ... .. . .. .. . .. . .. . .. . .. .. .. . .

Bis" C

; . .. . .. .. .. . .Sao bel .. .. . .. .. .. . .

~'C-'-` I . . .. .. .. .. .. . .Mannerist, is. 0 W-) - - . . . .pon-h I.A(H.-shre) . . .. .. .. . .la,owsl... . .. .. .. . .. . nithode hater"o)

bild-Atlentic Ratio . .. . .. .. . .. .. .. . .. .. . .. .. . .. ..Ball'-- imaryWrid a D.C .)N-.rk Now, Jonatry). .. .. . .. . .. .. . .P,Aadatlp~. . .. .. .. . .. .. . .. .. . (S.Mthslow) . .. .. .. . .. . .Frrish,ogn . . .. .. .. . .. .. . .. .. . (Sea(.) .1-)R.-ho. ~:

.. . .. .. . .. ..S=.gI ber .. . .. .. . .. .. .. . .. . .. .. .. . IAllen. . . .. .. .. . .. .. . .. . .. .. . (Gardipa) . .. . .. .. . .. .. . .. ..

(Swah Carolina)Grban~ .. .. . .. .. . .. . . North Carohna)

N .shWIe (T.-IC~~. .. . .. ... .

is~ id) . la~~; ~Clw,WM (Sea (it) balow) .. . .. .. . .. ..D .- . . I Mchagasn) ..I nbooss, India .)Loi 1. ztucky)

ment, Vag-)p 'Aberdeen . .. . .. .. . .. .. *js~ 6~~ots~] !

Islas bi below) .. .. . .. .. . .row i

Dean. . .. .. . .. .. .. . . ('NM'-ke`)).S . L-1 .. .. . .. .. .. . .. . .. .. . . Us.-) .. . .. . .. .. .. . .. .. .

Sawalal laid.th .-Contristred

N-Carther"okil

.stationNet

.M.dra n

liansoline

(36)

Masaipecial

hartearheads

Tota l

(37) 138)

4138954 7

am

176310n1 3

1ju89

N201406

1 "21)'046

70

70

"I15 ,1,01 2

N4

31)55

11W18

211s

21ilo07

476Path he 50 Is . .. . .. .. .. . .. .. . 294St Paw . .

. 1 Sea (b) belore) .. .. .. . .. .. .the .. .. . .. .. . .. . .. .. .. . .. .. . ... 3.351

Aboard..

. . .. .. .. . .. .. . .. . . (New Mo.-) 52Austin - so

lyw, " "W) 1.171

11", lt~D."' Is. 11, 476DoL=Prock jColorado)

. . .. . .. .. .. . .. ... 377Arl,ansays) . . .. .. .. . .. . .. ... 76

Now 06 he he .. . .. .. . .. .. .. . .. (L.Astana). .. . .. .. . .. .. . ... 379Deal-City (OkI .Inorna . .. .. .. . .. .. . ... 331ys~hlrb .. ( -).. . .. . .. .. . .. .. .. . . 21 0

weartens, Raiib~ . . .. . .. .. .. . .. . 2,11 3

Hel. .. .. . .. .. . .. .. . .. .. . . (Morsana) 53Hoho~~ . .. . .. .. . .. .. . .. .. . .. (Haws.) 11Los Angeles s . (a) tarlinii) . .. . .. .. .. . . 90

Pon, noMo .1. 14set

"' ",ur"). . .. .. . .. 69

San r.-- see is) below) . .. .. .. . .. . . 112Seattle

v 1".. . .. . . .. .

Pub co . .. . .. .. .. . .. .. . . :: :01 nor . .. . .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . .. ..

,nalisrallauthel :Feder I se, -.1.. . . .. .. . . .. .. . .. . .. .. .. . .. . .. .. . .. ..Gasoinn'. IW,mWg at still a,,bass FICA -chts I. . .. . .. ..Transitarred 10 Gonern-ril .1 G. .. . .. .. . .. . .. .. .. . .. ..W-WO ones ol hade,al ensetweed, . .. .. .. . .. ..Clearing .-hl for a.- sa-mahon wl

ca"Aa F-e N.,shadensel oler,aon

Earned nco- echr'Other 1~ . . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . .. . .. .. .. .

Total. Ics, sort. hot hb.n W-

is, New l-lot ow ~) P-Y`.. . .. .. . .. ..

I T .- ~. . .

1 .601299798560607us

I'lles.thentrable, . .oft . ....

.I

Talso. .. Thenspix. U . of an'.. Thwap . -.it Isherns . he. .1 raitioner bition, .1

"Iter,"W""'

air ha"I fhopeass,,ices by air teolfillew by an

(40) 141) 142)

553,107 ila"3,603 9911,503 1,260,732 3l.U3 14,21432.708 1'"716V 1"'MI 60,471 13,10

45 11,693 2,49 05 302 - 21.876 2,024 262 403 65,102 7%856 40 .a5ft 30.536 192.097 21,715 21 1 .509 MN 2111,411

1 " 11 '71 t

oli~s

1:122 I'll. 3. 203,271 27,380 1 1.8W 1,179 1 -11,6 1 00 t.398,443 11,141 15,530 12.039 "11401 4.'1~71

'3. - 7

1:W -41 -" 604 1,1112,579

. . .1014

".1 942 112

6,136 ":311 gos 12.784 900 218.98, 1 .3 " . 30 2M 6'.W 1 36

12.11 202.077 46,965 682

"12. 744,34D 2829 498 1 13I ,:'17 19 " :s11 27,00 27,710 ~5 3

2 gli 1 62 -Ba.m 65115,15 168.532 M,862 7.466 10,12415,058 262,795 90,070 161,874 814

7

B.N6 72.40B 44.751 63 - 14 :~114 3~16 11... 1 ':4

5 814:3.19 Q W 10 11 X13 14 17912,240 20.497 311 22

-~~4:.M 232.1:303 Is.= laa~850

6,374 2,4217s - 3.264 20.562 m 7,417

72,M7 Z14ZG17 1W370 2 .7. 13 3,=' 71 21~71 12.147 1,4140 4

'1 6IM dM2 3vol 87 54~s 1.711,1:4 113273 11 574 2.W6so 17:774

7 .a :167 "It 1 99 612.070 171 :.21 1 122.076 it 7 1:'117 22171 -

207.7 ."052.

.1 222,797 425,455 5,4M -&9312,226

r. 57B 42B 5 - -

25,189 1 .230.089 41:2117 199,7857 2 .708 2.53 '~ :124 7:a No

2'3 7 2

52.6 04 148111:33 53 l'" a IsS

.~ ' "1 217 U

:'B77 S, 1025 115 -14,722 27

:. . 3'i0i 918 13a 762 1 .547 -7,404

9,270'al

766 88:120 936 85 1

56 '3,598

19.679 3,90" 617. . . 23 G'mb"16 53,54 M,194

4 :11 50 644 126 252~O 10s"

Mg995 23 3N4 .

1 ".. . 2" :g 11 .708 51I .= 14 N26 .521 215,109 0217 .M

15111 311)41,

8,112 230:2,7 ~

:659 5,M13 .490 2 .65t .278 934 127,2729 .N5 532.277 3,650 876

105'm 3,77aA27 '59,mg 154,92

1 'U 1" 6"36' '

:1 1041.53

704 251 43

2,13 16 2901

'ig :~1012

`11'. 3 3Ss4 s 7~137,069 2,272 :.1~61 30'9 14 112,3741!,71 7 a 72 ma 15 10,144 1 20a M2.422 9.287 116 550

11 .303 22,562 12543227, 24 l .W.506 120,290 23,952

5 721 48. 76 31 .006 4.94 3so 14 1452 a 7,11!1 854

X`92,171 4JS S66

a7z 1~7

1.45,9Nor 3~5

2121

132 2,05118 3

6'6sl sm252 1

~M34

16 3"4.107 2.711- 17W 3917

1261,818 1~365

382 166I'm1

a 7,111 1,337

-10,30 249,3~ 22 .279 -65,010 -5,313 -6,76~

64.893 3 64 1,071 151.203 1W .326 1.121 4 ' 1631,9" 1 ' 24' 768 46,541 200,374

2,1,2 :s3s

t9, 71 1,431 :649 50.963 17, 914 13 :148 53321 1.736,809 45~248 1,626 4

17 41:714 l" s 17'646 '4 :4 s3 1,935 5362.854 4,35~ 7

.4 1:311 1,502

I

mr.o.'rears- ta..~fithrad

Warhol re'e", neglon, and fttdm Istratess and Wagering I.... U. Us -other areas. (States natansewald by single highwayol.en.. leadficared in parne.dresims; toball to, other Os- indaw.let..

showern.' saft- of estate) thonal Wall

'OhIc'..

(43) (44) (45)

United Stares . total . . .. .. . . . .1'074lho~Atl.htic Region - 7AAre .

.. .. . . . .. .. 2~: isetw"A,gusta

Brook lyn .. .. . .. . .. . IS" (c)'U'als, . .. .. . .. . . - . (So, (c) Itslow). .. .. . .. .. . .

.11Zg'd'-' :'C'Z racist'U'me-ii an . .. .. . .. . .. . .. .. . . (Saa (0 b.1-i. .. . .. . .. .. . .ptarre~' (No,

Hanaaarre )pi,o- _ . .. . . .. .. . .. . (Rhode Island) . ~ . . .. . .. .. .. 1

MI~Atle,fic Regi. . .. . .. .. .. 15Belashoi . .. . .. .. . .. .. . .. mw,1,M & D.CjN-1, - wwjrl'aay)~PeradelpW

yhlhsngto~Sthate- Region . 192

' 77san,"I",

jAIabaM) 2...b. Swihca,anb) 7G sorso (North Carolina) NJ=1 . .. . .. .. .. . . .. . (M pp') 21J,cksorwille . . .. .. . .. . -- (Florida) . .. .. . .. .. . .. .. .. .N-11c . .. . .. .. . .. . . (T-nossi 51

Central Region .C..-tCre"land - .- . .. .. .. . .. .. . .. (Saa (d) Wow). AD ... . .. .. . .. . .. .. .. . .. .. . .. (MmIsq.0no'nabo's il-*~Loas-ris . Kanl.ky) . .. . . . .. .. . .. . ..P.,k.rab.rg .. . .. .. .. . .. .. . .. (West Vaswar) ;19

Midwest Region . . : 125~dee . .. .. . .. . .. . .. . Dalcotia) .. . .. .. . .. . .

. IChorag,. . . .. .. . .. .. .. . -- (S . (b) below) . . .. . .. .. . .. IDe, M .1 . . . .. .. .. . .. . .. .. N-) 4Far' ~-rdlhD11*ta- 38md- W,--,) . .. . .. .. . ..Onals. . .. .. . .. .. . .. . . .. .. (Nah-W .St .L... .. .. .St . Pa ., . .. .. .. . ... 9S"-ItdltiIrldost,~ :~ :~ (Seas (b) oslow) .. . .. . .. .. .. 6So 93

A ... . . .. . .. .. .. . . (Sea (1) balow) . .. . .. . .. .. .. 20CZenno . .. .. ~Wymlg) - . .. . .. . .. . .. IDalla. . . .. . .. .. .. . .. .. Sao IF below) 12Dem

., . .. .. . .. .. . . (Colorado)

LWIeRmk - -.1 . . A,Mn a) 16New Oil-. . .. .. . .. .. . .. . - NOklal,o,ne City . .. . .. .. . .. . .. . oklanonni . . .. .. . .. . .. .. ..Wic- ~ .. . .. .. .. . ..

Wem.Region 434An~-Aga ~2B Od.10. . .. .. . .. .. .

. 1H lons .. . . .. .. . .. (Monism) .. - 11H,rolh,r, Fawas)Los Angal a S. (') below)pnos. X,r.. .. .. . .Portland D,.g.n) . .. . . . .. .. . .. .Rr. IN-da)Sell - ~Itlhl ~ .. .. . .. . .. .. . .. . .. .San Far-co See W W-)Seattle - ~ .. . .. . .. .. -- . iiii,,hingtor) . . ~ . . ~ . :: :

offic. .1 In-bonal OtheraboreP... A .. .. . .. .. . .. .. . .. .. . .. ..Other . . . -- . .. . .. .. . .. .. ..

Undle'rithred :Foostral III deboat, . .. .. .. . . . .. .. . .. .. . . .. . .. .. . . . .Gami,n,. I-r-alrod and e-sts FICA , isTranste-t,l3w nn,entof(S-With"Id ta.es, of laderal er,pioyoes . .. . .. .. . .. .. . ..Cloanng cco- Im e.caa INI

.!As Fono. and N.y .. . .. .. . .. .. . .. . .and or-Pra.d.r.1 Iec- oanipaign handE.',,acl hoorhe -'t. 1, -

12 -19 266,22562 .7763 1 . 53

.2218 3, 753 2

Us1 3:2 0

1,0303 3,683

11 331 S ,210 34 4310 M'S

'48 3

1 ' :435 12'

,24

111 11:641jSS ,

M109 4."'50 2.110

1028 1 "

43 2,4917a 1 ': W116', 2 100 W.2712 4~1~126S S 55

14 10,177

':131

~ '10' 3 ~ss89 '.624

"7054M~'

5 08326 1 ~:

"11

4,5891 .1s, I . Us75 6

. A ' a79 I .M

V N",657 3,62344! 42 .99

30 1. :N" 72 1.14,

11210

.3751 3

..70~:Ql

16, 3 :11366 S jss2

a sits8,344 .0.564

7. 112 1 .90,

5 1 " '57g3%26

2,39710 34

705 702 W38 J

.'DO673 4."05

3Us

Other Ir .. . .. .. . .. .. .. . . .. . .. .. .. . .. . .. .. 29 60 7.68 2

Total, to, whills III 11hown, Ithall

~~'; all JI')Now, Y~

(it) Cho .- 239I.)Is"n,"

Ill Ta_ 31

M2 1461210 10:572

"I~42.727

IN112 20:4~2

Use M.-t-. .i-.

in her I .e.,an, thoorn.

(47)

WindfallI'stift

Tar

U-I.~ited. .

. IseUs I.

(M (49~ (50)

6.6 a $4.045 16,930,548 147,4M 5,697'"0229 27.3211 I'mis .57? 25,274 wg,m13 N 7a 248to 102 28 62427 2,065 '

:.4'blar -3 OD 3

41 14 6 Be -I I'M31 1. N7 lot 377 -23,9456 11

923 1,28" 6,32; 2,24 25,13 1as 21,782 1,282,107 '5 m 05 .6877 2 1 3 63 .3243 Is 182

39262 o'" 9.6,178 light 1 .6123.251 2,345 ' :'130 1 .231 isa "

I1 :365 52 1.293 4H .sss1: 3 "' 1 3,141 413:~113 13738 2.235 732:49t

li~o st. 76

31.58 IN

473 -26.321am 1 2o 16,536

5"s ,,,so B2 169 la' 1.54y) 1 .366 -20 74442 11,114 335 48m23 280 'g 'o6 -7:W212 1 .5611 19 822 52,

'1' 17.343 , 0 3

622 1 .448M

1 .571 48.9864 617 24a

5's -, '15D,

256 1.1181~ ago 3 .795 31a.31413 US 7 "' gas 50.917"a 1, s"Ei 16.5,

2,1 .118 1117,008

,so 3, "1 so 988 67 76,3044 1 .3" 52 .665 499 2=24 271 IN.o87 538 183712

3" '3 1 31

10,01 1.1211,110 14,M 'Lkyos12 14 '2 13 47

785 4.7D9 o5tsligl 8 .172 _"2'2A71 313 -1 211 3:241lit

2'" . . so g '53

44 1,441 1 172 1 .954 11773B 226 12

:o,3 1 " -5 13

am 1:417 32 .0,17 .12 -78,

33'

254`5 Wou "8,3 45

:6331) 276 4,0891,163 131 ; '1'2 7 .40 it," 3 .542 .143

-T12 24

48 57 75 71517, 4,3" 3=5 1.132 '35 :116 S1 1~&7174'

. '53m

-255 4 31:2'

d2ol1 "13; :4

.1 3 N3 1,302911162 71 10~' :3

31 161 59 662 622 12450

. .2 " 1,91)? t03 437

'544 2,40 2.M1 :s5'0 832t85~415

5D 23'121, 10 3o6 -28 .147

132 9 .11131 3 '350,73! 10,469 -6111,1143as 5104 -7

l' IDO 49 25,121 14,954 B4 'Ji ll

25 37a 7 45 ~10 2442 4,202 2jD3 935 '

." ""171S3 joit 4

:U2 I 'D -, :7o,Sit 266 77 232 -2912027 u 59 1421 19.7 aDD 3.; 3"6 1.202.1)'111 3,1~ 1

181 85 3,972 1,.135 1 :9952 3% 7?~ 3,971 3 845 2. 702 393 769 3. 13o _' 3m

997

-24.590

41

2X035 61,370 669 .97,

542 733 3 .N6,846 7,766 ~10 238a, 5 4 :90 967 .612 9 oaa 1 78' 1'3

473 '37 1 17,726 isto'Oss151

~ ~g2~ :1372:."O 2.026 237 924

7 5,876 670,479 a 9-78 0 .496 4,206.9iLl . " 7 '1 Zi. 13'8, '76 3

36 Table 2-Internal revenue collections by sources(in thousands of dollars )

S-iI.Ininsess Im 'ok,

Table 2-Continued 37(in thousands of dollars)

flodam of minnese

GrInd t1rall In address ii . .. .. . .. .. . .. I I I . .. . .. .. .. - I I .. . .. .. .. . . .. . I ~ . .. 1 - .1- 5719 .375,273 606 .729.103Cosporabornanconse .... .I .W ~. . .. .. . .. . .. .. . .. .. .. . .. . .. .. .. . . .. . .. . .. . .. . .. .. . .. . .. .. .. . .. .. . . _ I . .. .. . .. .. . 7 379 .61 0 71733 .1 %

M9Z, . . ... . .. .. . .. .. . . .. .. . .. . .. . .. . . .. . .. .. . 11, .a~liil 72I .M,1611

41s, .13833Z 4115 .71o,'9"92':n-% solarit-nd .ndSECA-1. . .. . .. .. .. . .. .. 69.469,D55 82 .W 49 9

br~ sohned. . FICA I -- 11 . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . 34D,565 .226 39a .495,012Rialdeard loininnard. looll n .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . .. . .. .. . .. . .. .. .. . . 2.534,981 2,71D .9n,lUndreplolintaideraterancern . .. .. . .. .. . .. . .. .. .. . .. .. . . . . . . .. .. . .. .. . . 3~309,000 3,U5 4M

,,dal . .. ~ . .. .. .. .. . I I .. . .. . .. .. .. . I . I ~ I I . .. . .. .. . .. . .. .. . . .. .. .. . .. .. .. . .. . . . .. . .. 6.282,247 6 .6%4,641Will Is I . . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. . .. . .. .. . .. .. . . .. . .. . .. .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. . 216,114 215 .745Eoclsa to .., total . . .. . . .. . .. .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .. .. .. . .. . . 2019.021 In,4is,stiaAlcohol Is as .total . .. .. .. . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . . .. . .. .. . . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . . 5,M4,768 5~0B.

. 13

DMINeel binsti ., total .. . .. .. .. . .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. .. . . . .. .. .. . .. . . . .. .. . .. . .. .. .. . .. . . 3,N5.377 3,837,"0intooded loonlicled in, C.I..., ... ... .1 diciresent) . - ~ . . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. (529,314 558 .225Doodatic. S to 50 Far proo"a"

. "'-no notion at,en beloris Vwf 3~289,MI 3~2611.611

Facilitation, 3D tents too, prool gone, ~~ .. . .. . .. .. . . 8,3W tooccupational aries:

Noncennarag, dianseactioners of all S25.M. S100, nor ye.. . . .. .. .. . .. .. . .. . .. .. .. .. . . . .. . .. .. .. . .. .. . .. . .. .. .. . . 88 89Sectifie aLI=n M M Feet ganten, S110 or year is. .. . .. . .. .. .. . .. .. . .. . .. .. .. . . 2

nproof Olosia or nesse . SM por "a, " . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .

3

Retafl dealer (esiblool lown, Innes And Waij, S5A der year .. .. . .. .. . .. .. .. 16.782 17.331Astoarbic~sraa ", sent' S55 Par V_ 5Iidloical a deal , lossibilent Stan, Innes and bad I, S255 per "As . .. . .. .. . .. .. . .. .. . .. . .. 1,M2 1,3286

Stalls w condersere noodratace,red . $22 ditch .. .. . .. .. . .. .. .. .. . .. . .. .. .. . .. . .. . .. . .. .. .. . 4 5Sao .., penal- I.. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . I .. . .. .. . .. .. .. . .. . . . .. .. . ... 203 32sil is

... WW .. . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . . . .. .. .. . .. . I 1 .. 211,51111 244,445IminWed(colacte byClustom. rates seer, as domst,c) . .. .. . .. .. . .. . .. .. .. . .. . . .. . .. .. .. .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. 37,179 41,093C.readdc ISoll ar'd

as, 17 -is 67 can,,, S2 .25 M itane 0 174314 2D3.334carbon ed sinds . $2 .40 ; Isesseres cereals, $1

.2),rll n; Annealing -I, S3 40; arehicaly

.: P * :: : : ' : : : : ~~ :: : : : ~ : :: : : : 45 18occapational I. .. . . .. .. . .. .. . . .. . .. .. .. . .. .. . .. . .. .. . .. I.. .. . . . .. . . - '' 1 . . . . . ... . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . . . . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. IM7,AS3 1606,321

rates sametedoi . . .. .. . . .. .. I I . .. .. . .. .. .. . .. . . .. .. . .. . .. .. . .. .. m.598 42,W2Dereaddr, S9 od, harrel of 31 9,14ods Is . . . - ~ . . .. .. . .. . .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . . .. .. . .. . . .. .. . .. .. . .. .. . .. 1 .5".W 1 .561,325octsainations' ""'

Sonser ,Liest Ina, 500 barrels, $55 der tre. .. .... .. .. . .. ..5CO diderals or ormse, S I 10 M ",r . .. .. . .. . .. .. p

Retail dearts, in tons .$24 con year IMCIAle, Wrinted rated dlealwar tanned asses, Add boo"5220 anto $4.50 M -Un . . .. .. . .. .. . . .. . .. .. .. . .

1 .850 1 .78 1

Wdsaled learnesse.$123par"a- : : :~ pm : :: i : 552 527Tobacco

bs'.a. total .. .. . .. .. . .. .. . .. .. .. .. . .. .. . . . . . . . .. . .. . .. .. . . .. .. . .. .. . .. .. .. . .. . .. . . .. .. .. . .. .. . .. . 2,446,416 2,593,05 7

Cir"M 11tol . .. . .. .. . .. .. .. . .. . .. .. . . . .. .. . .. . .. .. . . .. .. .. . .. . .. .. . . .. .. . .. . . .. . .. .. .. . .. .. . .. .. - . .. . .. .. . .. . 2,402 .057 2 .5M .674id.(oass Al . $4 Far . . . 2AO2 .U7 2,538 .650Us toustind - . . .. . .. . .. .. .. . .. .. . .. . .. .. .. . . .. .. . .. . .. .. . .. .. . . .. .. .. . . . .

rJI(ClIs BI.SS40p l~~,e.cwt,t~M61/2,nChesl,,g$4p,tho,wMlo,mch 10 152 /4It or Ins- -rW . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . I . .. . . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . ..

39,CV, towl", .. . .. .. .. . .. .. . .. .. .. . . . .. . .. .. .. . . . . .. .. .. . .. .. . .. Sao 40,742LAN' cipm totel .. . .. .. . ... I . .. . .. .. .. . . .. .. . .. . I - - .1 . .. . .. .. . .. .. . - M .439 " .690Whodeale onem net retire ft, $235.294 der dreaderid .8 112 docent .. . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . . _- 33,6(pi U,1347iiiihonesal, once - the, S235 294 Far It,dander, , $20 For thordiand . . . .. .. . .. .. .. . .. . .. . . . .. .. . .. .. .. . 4,776 4,743

Siring costs .75 card . Far I-ne .. . ~ . .. . .. .. . . .. .. .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . . .. .. .. .. . .. .. . .. .. . .. I'Ne 1,024Pr-"nt. . . .. .. . .. .. .. . .. .. . . . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . . . .. .. . .. . .. . .. . .. .. .. . ... 13 27

"Pon. ""

. c"Re"I'da, ~Igenlnsi am ciplatt. s- 1.1-0 Q, Costeno. rates send as dkedrest,c) .. . .. .. . .. . .. .. 2.- 3.195macers"'c" cod, . .. . .. .. . .. . . .. .. . .. .. .. 15Opefte Moore and trines. paper one hall card For 50, hdres I cent M 0 .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . . . . .. . .. .. . 1,232

Im I" I

Ernis.....C. Innese dAllaidessim ' . a- I as. . I .. .. .. . . . . .. .. .. .. .. . .. .. . .. . .. . .. .. .. I .. . .. .. . .. . . . I .. .. . .. .. . .. . .. . .. .. . . . .. . .. .. . .. .. 11,447,421 6.0".000Gied's". - cand, - gain. . . .. .. .. . .. .. .. . .. 4.218 47 4 .007 9%TV . .. . .. .. .. . .. IN 02 IOD.760L I('21eflo'enc .; 6 Ceres For 93UM . .. .. . .. . .

I - a- naias, A ... nin'ted:To . . h .., type, 9.75 nor doirnti. 1.875 card, car Ise— Iscont W-ed I- MInes"

. dead - -9-.Y 'nastso) . oce . .. .. .. . .. .. . .. . .. .. . .. . .. . .. .. .. . .. . .. . .. .. . .. . . .. .. . .. .. . .. . .. . 635"I'D 622,U2I- 'a,,,.10 cents M poll 26,8713 26,379

Tread cents - -M . ... .. .. .. .. .. .. . M.314 20,181me, . bodies. loans . ~ ac,eascrealPlorsenow

innerrobles, cre , bessers. lc, . 7 bencend 3D6 -800~cks,

ando""S c"adons imses . etc.. to pdcan I .. . .. . .. .. . .. .. . . .. .. . . .. . .. . .. .. . .. .. .. . .. . .. . .. . W 5M 97.265

Paris side acconcron, It; bac. A. busers . 8 descent .. . .. .. . .. .. . .. .. . .. . .. . .. .. . . . .. .. . . .. .. . .. I . .. .. .. . .. . .. . 2N .852 227,259"'I dindnends"dial to ;c ... - . .. . .. .. .. . .. . I I . ~ : : I : : :: : .: : :: : .. . .. . .. .. . . 22120 211.650

2 fishing red,, creels, etc ., to parcese . .. .. . .. . .. .. .. . .. .. .. . .. . .. . . . .. .. . .. .. . . .. . .. .. . .. 33,640 32.143~ ant! andes, t 1 Weent . .. .. . .. . .. .. . . . .. .. .. . ... . .. . .. . .. .. . .. . .. . 6222 7.192

Firds (- IW Pinola Ann! nnrooensI, I I docent .. .. . .. . .. . .. .. . ... so 51 ?Ds3.W W.365sholl2nd canlidges. 11 bescand . .. .. .. . .. . .. 3MA

Black wnl. so A. .. .. . .. . .. .. .. . .. . .. .. . .. .. . . . .. . .. . .. .. . .. .. . .. .. . .. . . . 251,288 237,0117UndorgnaI,sl - -1 - M. . . .. .. . .. . .. .. .. .. . .. 12D.M, WONthrearg-nol mines coall - 2% ol Foce perton 37.m 2106S,irfat. reined ZI - 251, W son .. . .. .. . .. . .. .. .. .. .. ... . ... 75.662 77AMSii,bs~ nordliJ =1 - 2% ol once per son 17 U,573

FlAri ad norry. $200 to S65011 . .. . .. .. . .. .. ~ ' * * * *:,*, : : : : :, * 1 :74'3O= a, WI net idiso as Wat :~ :*. .. .. .. .. . .. . .. .. . . .. . . . . 2Alconol A

o-. _ . .. .. . .. .. _ . . .. .. . .. .. . .. .. . .. .. .. . . .. .. .. . .. .. . . . .. .. . .. .. . .. .. . .. . .. .. . .. . .. .. . .. .. .. . . .. .. . .. . .. .. . .. ..smilif numbs, sawl .. . .. .. . .. .. . .. . .. .. .. . . .. .. . . .. .. . .. .. . .. .. . .. .. . .. . .. . .. .. .. .. . .. . .. .. . .. . .. .. . .. .. all U7 .MN o .$os ;9170,zzoniniescon innation chne, 3 cands Par

-inintnii . . .. . . .. . 316 1"--I .-.n .1 otire, ftn g&aQAX "7C:rds . .. .. . .. .. I .. . .. . .. .. . .. . .. . . .. .. . .626 ANCentel add Inertial n0les, here, 4 Cand, gallon (I Stinne 2 cases Par 01.) 512.715 553,107Intend watenstry had, 4 conts W plion .. .. . .

.. .. . 18,65!ot

: : ' :~ * : :: :, : :: : .. .. . .. . ... - 5her is . . .. .. .. . .. . .. .. . .. .. .. . . . . .. .. . I I . . .. .. . .. .. . .. . I . .. .. . .. .. . . .'astaffilandem . cose basai total .. .. . .. .. .. . .. . .. . .. .. .. . .. .. . .. . .. . .. - I. 63591"I'll lo.773=

Tel W talliallposente, e-np-. 2 -t . . .. . .. . -: : : . . . . .

. . .. . .. W: lCiA I on, 3Transportation of Wisses by as, 5 prencend. .. . .. . ~ :. ~ : .. . .. .. . .. . .. .. . . .. : . .. . .. .. . .. .. .. . . .. .. . 565971 2M.732Teensideresticid of pnipeny by is, 5 car. is .. . . .. . .. .. .. . .. .. . .. . . . . .. . .. . .. . . . . .. .. . . . .. .. . 64.971 14 .214u. of ordendasaal te-drai fiess... S3 M person I . .. . .. . .. .. . .. .

: ' ' :: * ' ' ' - ' * q7'm 31.883

Cesn,operantO ga" donces. S2W nor colecto M "ar . . .. . .. .. . . .. .. . . . .. .. . .. .. . . .. .. .. . .. .. .. . . .. .. . Mo 169Wagesing toos,Dccapational W, $500 per year-gese. 2 parcest .1 - .g

. 79 IV.D.972 12 .D89

Use W. on higheray retractile sineignot, 26,00) posinds, S3 Wr 1,000 podstl M tres, linstaideedto,oneges P-w) I . . .. . .. .. . I . .. .. . .. . .. I .. . .. .. . .. .. .. . .. . .. . .. . .. .. . .. . - .. . .. .. . .. . .. .. .. . . .. .. . M.272 2611225J. b

., on ciini ascrat, $25 1: rear erth an Ideal 2 dards der doond on nont:tNed entleentdd~narsd c;. _ F_ in 'labdo ringandFees,= xSeZ501) Preards 3 112 . . . . .. . .. . .. . . . . .. . .. . 17,563 G'IM6,

and does Ir . .. .. . .. .. .. .. 1 .193Forogn eirs,seence, *i~'~*

' Ii. MO '

. 'awE.-to ong-oldeen .233 ag.m1; - "1"' .1 a- . . . .. . .. .. . .. .. .. . .. . . : : :. :: :: :: - . . : : : :w onestrisent attend. 2 . .. .. . .. .. . .. .. . .. . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. . .. . 65,2W U .N5San disilaig, 5 de-I on sell-As6less- of SIO.000 Q, 2 112 concern - Inessidessin reentages mg 2.576Elicans bassidel holdings, 5 percent loontionation .. . .. .. . .. .. . .. .. . .. .. . .. . ... a A4Tosel aseenoters, - L on I~lrd, . berades of S5.00D or 2 112 percent or,

1 1 17 mF.9- 1. 6*"ni bb~ I F~; dil of 115~'666

I., 1,91o

Foliate 10 distre,ae artione, 15 concern of restione . .. .. .. . .. .. . .. . . . .. .. . .. . ... . .. .. . . . .. .. .. . .. . .. . . . .. 976 I'mI I-s ini dr,androd iinandesse orpose, 5 poscon, . ideardansin, of $5.000 or

2 45 ant on '-d. -wdip" .- Pie'rontalE.cess M an IRA, 6 dencere of esceas firedad .. . .. . .. .. . . I .. .. . . . .. . .. .

. 103 ImIn, on isidens-sidn" I- an IRA. W concend of . .. . .. . .. . .. .. . .. .. . . .Nonni sonsionorm, 5 bercard .1 pnoWdeseel. .. . .. . .. I - - - . . . .. .. . . . . . . .. . . . . . 542 1,14Too on access to mor HR-10 Plan. 6 pd- of.. . . .. . .. .. . .. . . . .. . .. . .. .. . .. .. . .. . .. .. . .. m IIIF. to nere

lending scandbi 5 . .. . .. ... 672 1 .12DTaM esc- conedbabon, toF:'~loai to 11 rognsinder, lost-t, $1 - day ad to S5,00o . . .. .. . .. . .. .. . . . .. . .. .. .. . .. .. . .. . . .. . .. .. .. . . . .. . .. . .. 3! 55F . re hl: diddicaran .1 $1 Par der, . do $5.000 - - . . - - I . . . . . . - - I . .. - - 6F.4- to las .1-1 -- El . 6D58, $IQ par day to S OOD .. .. . .. .. . .. . .. . .. .. .. . _-- 711 932Fail- to Idn,as, Ac-I anda, SI .ODO sea failldi . .. .. .. . .. . .. .

.. . .. . . .. .. . .. .. . .. .. . .. .. . .. . .. . .. .. .. . .. .. . .. . .. . .. 2

Faii W onoined IRA $10 . .0 take. . .. . .. . .. .. .. . .. . .. .. . . I . . .. . . .. . . . . - - . . . . .. I,Ble. I .g teeneld sen, Ideal ~ .. . .. .. . .. . .. . . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. . . .. .. . .. .. .. . .. . .. .. . .. .. . . .. .. .. . .. . . .. . .. . ..Tine, on lont%esdarell 2, .5 posters ot console a neentand, . . .. .. . .. . .. I . .. . .. . .. . .. . . .. . .. .. . . 12 10%ndfall Fred I ~o

re70 pencend of sind= :,, : ::: 3.051.719 ~6. M.U11

OiIarterly real andents .. . .. .. . .. .. .. .. . .. . .. .. .. . .. . .. .. . .. . . . . .. .. .. . .. . . .. .. . .. - 6,W5.9SaAnimal reen, entrants -- . . .. .. .. . .. . .. .. . .. . .. .. . . .. .. . .. . .. .. . .. . .. .. .. . .. . .. . 4 .56 DE--. .1 ... . -1 . . .. . .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . .. . I I I .. . . . . . .. .. 61.21MPoseleure .0.7 ceditainseral .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. . .. . .. .. . . . .. . . . .. . .. . .. .. .. .. lo,875Chernel 22 cent, W S4,87 W Ion

otins, . .. .. . .. . ... 17~ "'MmUnclausifflim! ..I. ft.. I- . .. . .. . .. .. . .. .. . . .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . . .. .. 3XIol's 6491 .040

38 Table 3~lnrternal revenue collections by principal sources 39(tn thousands of dollars)

's

Fiscal u,Tabu

.."utish.

I..- ..it priodt. I. .. .

Total

Confuldid.

.Sea-Would

Income Employ . ll Eud . and

. .. . I S -11 Is... I gli ta .u.

M (2) (3) (1) (5) (6)

; I'l ~:. 11 11,158AII 11.11302 .536 1,700,828110 1 d7 . 9.676,45911 ~. V3,297 2.02,1,365ex. a.:1

S' 31,172,191 10.174.4101 5.4sl

.

.. .. . .. . . 40,40, 1 . 1 :.22' 2:4'1%':'19W U,07.33 28,007,659 l0.B!i4.35I 17 .153,308 2.6x,f 575

W 115 685 37,364,879 14,387.569 2Z9D7 .30o 3.627,2479

11:009 586 50,741,017 21 .466,910 Nr 74,107 4AU f3J

fa . 535 ~,130,732 21 .594.515 32 217 4,71B,40314 ~tt~ 919,991 ~ 360,011 21 .546~322 32~8NI3 691 5,107,6231955 66 288

.692 49,914 .826 10,264.720 31 , 6.219,665

1 71 2 MINJIuf 21 .1911,122 35,031~7 :64 7,295784If ' :11

57 97 1 - 5W '2521 .M653 39, If 772 7.580.52219

... .. . .. .. .. . .. .. 7%97B 476 11:.10.1 ~ ~111 11:11 316 311 .568 .559 8,IN4 IN

19 79.797973 'If 54 IS 091 .5094 -7N '

:74

'91774,803 67.125,126 22.179,414 4'1 '94 1 :'1 11 41 l":"'W5119INO

1961 94.401,086 67 157:Ul 21.7U.940 45153,00

1

12.M2,45171 :9N 99.440,83

9

94305 2t. 95~7$1 0 U9,594 12.708 171

11 75.323 ir22

111. 25311 14 .336.134 52,987 MI 15.004,48691P, 1, NO 257 78.1191 .218 24.".80 . 50,35k 17.002.504

1 965 114:4U ON 79,792.016 26.131,334 53 .660,683 17.104.306

~42.1.171:11 g2.Q1 .7t)4 3d..243 6 ~1 :~217 552 20,256,133'4M,918.241'96 l 815 IN .288,4W 14~~117.12'

7S 2MM 28.085,BN196 .. .. . .. .. . .. .. 153.636,BM ;308 .7148:0565N

%52d 502 33.068,65796 . . .. .. . .. .. . .. .. 187,919,560 5. 78 52 36,337

97,44 40 61 970 . . .. . .. .. .. . .. .. 195.772,096 138,688 .50 35.036:9Z 103,651 .585 37.449,188

::71 111~647.111 Q1,012,374 N.319'W ;00 752,421 39.918,6W'2 20~855.737 143 .BU .731 14:11~1.11 01 .179,186 43.714~. l

~~173 131:~7~127:1 ; . :117 .~ 1 ~ 3a 0a 309 125 .112 :16 52. 0"

:7.1174

22 IS'U 6,18 .094 41,744.444 142 .903650 fi2,Og3 ,

1975 . . .. .. . .. .. . .

2"

.822

.7M 202.;46 097

:1~,741.160 11%1 .191 .13 70.140,809

~1 7 ,!il .392 2.1. 1,753 .782.956 158 .968,797 74.202,053' (T6j.' - " 17(1 75:462.780 49,567,41PI 9,808.905 1~1 :775551 :2111 11. 12,04

M 139,417 246,805,W7

"o"J" SW IS

.

.6 " 31',99 776 '389 278,438,211 61 213,050,144 P:02t)I:e1333 7' :1 .145~1 ~7 01 41~3%2:2111 352~1. 111 .7 447.876' 251,545857 112,849,87x

5 19 73 3 M ~392 72. 79,610 287,W .782 128,330 8073 S85:11981 . . .. .. .. . .. . .. .. 606799,103 406 .583 .302 .733.156 332 .850,146 152.

B,6

' Thinshon chaver.

Footnotes for Tables 1-3

LOS. lan S500 .Revised

No": TOWIS My lot Add due to no.kohng, Slat, and ddhI11t datafor 1981 ,a not directly Comparable with WO11011 years. F r1981 am,nts are ciass .fied by star, and duundl Where taxpayers;,Y,d, hund, then. a, to, 1980 and prior whom, taxpayers made

menol.

1 . The ..,,,am the ySlou, let. . 0. hot rocal. In. federalfair burden of each m,d , manyxishance, Islas are coll-chol none slate fro, residents of another late For thillho'e, dhhold~mg taxes rownect by mhploym, l~Z heltirstat. fine, mily h,chate S,1b thimull lux-ris thhold fir as . - of employees.no I

.10- neighboring Sol Its Also, IN cand. .1 m etons are paid fichn a Principe office although the, obbeconsMy W ocalcom Mlhll State ch throughout Several late, ,

2. Includes take, on unrelated to.... as income of exempt ogam.Won. .

Stand-At-( Tuacc. t.-taire". tA.. .

Allof-

Isur, -

(6) (at (10 )

11 No 2,147,184"1

2.1 62 ~ :11 1":"el ~' 10 11, 1 :2111:g2 ; 00 .2N N 2 .206 .82375796: 21~ 77 1 .~3 2 .280NO706,227 2,219.202 1.328,4U 1,836.D53 2 .214,951

721:711 2 :1 .101 1.3SO ~ . 1.43 V7 2 .35)2,71~ff3~ '~7 2

N lnIM5.162 2,348943 2 :507 13 388 2 7~4

891 .264 2,700.925 1AK911 2:~1.1~2~7 1 dI935.121 2 .783 .012 1.580.229 2

1. ,164 59

936.267 2,7,32,8,10 1 .571,213 2. 85,016 2 .018 .N 6

1,171 .237 1 :~172~1:114 1,143OW

3

4!5600 2,01 e3801,377.999

2 'g ~:~ 'd:761 .925 2 .2J3,8%

~4" 12:12 2,9,Id.461 1 .734,021 3, 74,135 2 .IM,675W 3,002.096 1 .806,816 3 1 . 1702

1 .626.141 1,111,714 4:?~'e 'lN , D(ul 39J1 ti 3~2

212,BOI 1.991.117 4~111~112 1 :11 :12,035,187 3

.2

~uld 22~0025:2731 1:~121.

Z:N" 37,

23 10 3H 2.278,536

2~41 '1 e7:340'17 2,(yiii.545 It ON 543 2N9 ..52745,532 3,772.634 2,148,5N 6.4 18.145 2 453 .4M

3093.922 3 . 14 .378 2073,956 5.61386 l'"SX93 Ol4,4D6

4

3,081,979 4 :0.71' 'N237 22~'1723:2'7777 1':41 71 '1, N I' 22~41213.530,065 4 555 :560 2 137,585 6,501 .91476 2~348 :19N3,680,076 4,746,362 2,094,212 6.6113.061 2.380,609

3.784,263 4,800,462 216.515 6:1 67~11 3:.1071 115,489,969 5" 10

.00 1 273 , 7 3 ' :12 M7. 728: 1

1~111:~112 5,141.111 UMSII 1.311:711 3,750,1, IN 7, , 358.477 2.437,005 5, 42 1 1 V2,217

4 6118,079 5,350.858 2,315.00 5 516,611 3665 .182

" 307. 1 5 .427 .722 2,487,BW 5 86.1% 3855,9981 Q,.247 1130':' 1 622,621 1 543,33D 1 ~ U 0077~34.21 2~1 5 li 2 3~8,501 eptiftes 1956,893, :I '~41 1 3

612 .715 2450,013 6 555.68 1 4~04~1 :1315,519.074 .924 2,495,517 7,057,612 J "

4'.

I . :~' '70 .1 . 2.416.41(1 1481,421 9,980,416~411:3.08 .413 2.%3.857 6,089.000 26.OM.329

3 Godectill, It Ind .dol Solmly ta. not Withhold - old.Ago, survivois'. cuddly and hospital miturance taxes on ud-cm-PI.,mor-culd ISECA), Smxdm,,. the -if. tons b1holkliallm-."a U

.

wroneldwe opontedo wobinchl amount, Will old-

age, --s', d-bil,ty and hospital aluxamc, takes (FICA) on:ja,~ds and ,gas smated! separate haloval locats formclid-

. ono ca. and old.,ge, ,xviricks' . d-thisty and loston Iinsurance taxes are Inown in the text tabl, (Gm,s internal Floyd-nue Collacholit) 11 page 7 and are sum obtaining national fc~but, to, md,vo,ill-comys taxes all employment undem Table 3

4 . Sdit-imoloyhom US, and M ."maksed Oy the Federal IlShh-ante Contributions Act are upircatile writ, expect to Guam andA shcal Samoa Amounts of such I.. .. collocledl S, Guam andAmerican Salo, am combined Shuh rumbar takes owned 10,'01fice .1 Im.-himal Opeabons-011-."

5 . Include, fli,conymcome W, cotlectors of $2 .2 Offlon.

6 . Beginning Will hah,il yea, 1957 . Ine Unded State, food a, ad.just to e.,I,d, dt-Ad ihd.kA,l n-ho Unme uandtanall tothe ovalmand of Gulmh in accordance with the provisional ofPuOlk, LAW ON, uploynot Aug. 1, 1950, (64 Sual. 392) . This ad.soltmenn a, t mmated by %blo LAW 95-248 . and the 19BI fq-,I, -

Zof. . . . the acCourn.

7 . Includes hel adjustment of S12 .7 millon muld, by the Depen.-1, of In. T ury.

8 This dhunct is designated to uOM ad nevelue collechols,carved from taxpayers r,,W,W outside of the- um- by itsInternal Ray.. . a Service Center .

9 . Tax paynhe IS ads to banks, under the federal IS. duced(F-TD~ sy-mi, ,, mckokom the memal -elue collechols 10,the comod in which the FrD is purchased . However, such pay.ments are not classified by internal revenue districts flo, by Ia.uccusbas to which e.chu, th. payments elate) until In. F7Dpayment is appeed W Ove taxpayer's fiabilly .

10, Represents choh, allowable on mo,ma ce. nuum, W, cInTangasofiner and lublcahng oil IS, payments and fork excess patt-shisunde, the Federal Insurance Commothroh, Act (FICA).

I I ~ [),hugmumm, by ut.,eyon, of a poison I thin, Iske, to thepresidential election camcaign fund ,a n(n CDIUMSIMS, as ~h .because they do not affect W .pay,, hAxIdy . The-ors of amounts1, this fuldl We made on a national basis only and therefore have", ftect on dhiftl and ,*,I collector, We ,

12 Rlp,,"nl .1 .1 p .ms -.719 My hatkidles.the, 'he, Ind:

. u.,Formns'1040 and ~ UOA 0, stach the credits

are claims .

13. Included, amount, contained in the national WAIS but hotd-suou by state o, d,Vncl as of Sept. 30, 1981, Negstan, e.chotax denall amoulls lefiect adjustments due to a Chalgom themethod of cloarifying putimmm, (we general not, which Precedesfootholds). Alto includes amounts transferred to special accountsfor P-no Rico, the Virgin islands and the Non- MarianaIslands .

14 Dola,l does hill add to total because tocal inchules arrokunts of--Itemou, -tecum, not Shown exparadely.

1 . Ambluds of internal e,en,e takes cok acted on Puerto Ricanproducts tramockled to the Undledi States or cormemyed on thehIhmo (less refund, drawbacks and expenses) are U-Slibredi 10the Treawn, of Pueno Rod under provisions of sus . 7652(a)(3)and 5314(,)(4) of the Internal Roydrue Code at 1954 . The gross'houll, Are mcluded! in overall collection results (Tables 1ffix-gl 3)

16. Role, to Table 2 for c .-d 1 .

17. Includes rhan,tacurer's excise takes on patois and howlavera .fishing hods . tows and allow, firearm, and Sureft, and MMddgu

18. Contains, among other term, amounts mal into botchosdarnesbinnot yet classifoof in, . . ..,a dauxi from Fla., 720. Ouarterfly

Felt at E,chis Tax Rebona. filu . Generally. Forms 720 - Waitand type of excise Ia . idenfifido and nuorneds, l1b, ciabler lot.lonyang tne qualer of Payment mc, a deddraudy. The data hoW,purally reflect windfall profit tax ahboumta ~

19 For IS . years beginning for 1978 the Revenue Act of 1978(public Law 95-600) replaced Ilke old corporate system Of normal

of =,ude -ct he gad,IS , 9- and surre, exemobon mth afuL from 17 percent to 46 de-m It I .Ohne

20 . ndradualmmme Id . hh- Effect- Jan . 1, Ig65, graduatedrates from 14 percent to 70 percent of taxable arcome. A IO-pxb-cent W-annum Sunchinge added twuroindual, by Nblo Law 90-3IN 1

flachy, April 1 . 19M you, extended to Dec. 31 . 1969. a tthe Same -nual rate (Public 1-sx, 91-53), Sadenced to June 30.1970 (Pubfic I-A, 91-171) at A ~pxdvcenl annual nua and thenISscommu"' . includes SECA taxes at 6.1 percent om not earningsto to S25,900 for 1980 a- .19 .3 -am to to S29,70 for 1981 .

2 . Rate, of M. are a follows: Income ca, graduated! whhholisng:nym 15 to,39 percent on wages in excess of eumponS, efIM.We Jon 1 1979, .., Nte, Lay, 9~00, A combined FICA ca .rate of 12.26 percent Was I, effect im sailuxes and wages up to$25, No for calarver year 1980 and of 13.3 percent up to SN,NDlot 1981,

22. Contains of ag.1d, S,1..d rtharal-I combet . ba. W. Of21 .76 w-ru to, calendar yea, 1980 and of 22 8 parcent W,INI~ Tax apples I . employers (It, 63 "Scent for 1980 .. 16.15percent for 1981) and employees (6 .13 palcul for 1980 and 6 .65percent for 1981~ and , emposed on cautche portion, of Wages(1-bof to first S2 .158,33 of monthly cuebts componsecon loy1980 and S2,475 It 1981) . Fumfie, Includes resided elploviedlub,sernah,es ta . of 21 .76 percent for 1980 And 22.8 percent for1981 on taxable PoliOn 01 compensation .-ad . in u6son, aSupplemental is . ovied quarterly by the RaShood RuromentBoard ..-ad on ..pby- . . shrolchno neranxionudlesbaud on hours worked .

23 . Employers of one or more persons in each of 20 calluxuarWeeks or Who paid ,go, of $1 .500 c, moram any calonclar, due,is, taked 3 4 placent on taxable porto, of Wages up to $6,000,TIM tax is reduced by Frodus, for unemployment conunbutams daid

1. St., .. up to 2.7 psuccud of FUTA . . .

2d. Phro, 1. Jan . 1, 1977 . .,late tax else -a glu.soct from 3percent on the first S5.000 of at state m .c,ss of , SN.O0Dexemption to 77 percent on portion ove, SIO ,Il*n; gill lakesWere

thyeelourms of the estate ca . schedule to, corr-polidangbrackets Will A $30," umphom sublext to a S3,000 annual a..ch-on for each done . Beginning Jan. 1, 1977 . the separaterates for Mile, and gifts shme noticed by mhed rates of W.graduated Ircyn 18 percent to 70 percent . The separate exemptionamounts ere replaced by a ,too cladJ of $47 .000 to bephased in Me, a lnna~yur mod (S42,500 credit for 1980 ux !S47,000 1 . 198 1).

25 Raboakyl ellect,ye Jan 1 . 1980 (Public Law 96-39).

26. Effect- Jan 1, 1981, ca. rate on new lines reduced from tocam . . pound to 9 75 conts A -nd ; In . aide .d..d fr.. 5cents a bound to 4 875 cents a courncf.

27. Daus not eyfulabo due 1, ta .paye, ehorsm reportingAmounts are okung corrected all -0 be published at A fixtur,cold. Also. l,g,,o to, 1980 will be linhad d

28. Cnuht or alcohol Sold as but lot - as hoi, effec- Oct.1 , 1980 r%blo La . 96-223). Croon of 40 cent, per g,110 . 01 111least 1 N podf and 30 me howersh 150 .. IN prool.

29, Incl do, d,l,,que,t takes on Is,, -volud by public Laws87-456, 86-36, 89-44 . 91-513, 93-IN a It 9-55, Alsomchades,Sugar and munest ecusuchion takes that have thhorked ,

30. Expired Sept . 30. 1980,

31 . Tax mobsed on any hquol uSko a, IWI to, commercial star.way transportation efe"'

.

C"' 1, 1980 (Publo Law 9~502~

32. Rate was reduced from 3 percent 10 2 percent (Public Uw91-614) ; extended through 1981 by Public U . 96-d N

31 Flats reduced from 8 porcom to 5 -com. allech- Oct. 1,1980.

34, Repeated ellachye Juno 30, 1960, by IW Revenue Act Of1918 (Public Law 9~110 )

35, Trust- of -chme g,n,. Short-loareled Isear-, alluncons.etc, . $NO each: cenupm plat With coftmet,dr, ShOtgull and titlebarrels and Other udc,al types of hrealmI $5 each. Occurabonaltaxes are

ontoon man,fushons . unpomens cir dealissm tire.

at,, and ,a mcludext in the arrokum, hoWn,

36 . Taxes effiWive Atoll 1 . feel (Public 1-ay, 96-510).

37 . Fiscal yea, 1080 data have Won hemado AS follows :

I$ Thousands)Towl

Bad,Bear

Alcondl Tocal Domesu c

Cheyenne 8Demll 124 .429 12k .216 124,18 9

38 . Conta, a WrlothIll Profit Tax amourd of $3 .1 Whom for 1980and $16.9 1,11on 1. 1981,

EE Table 4~Arnount of internal revenue refunds including interest(in thousands of dollars)

Imimbilie'.-M-enadirefteexhinvuend. .. =(SUI . --..it by suiple o.IN . . ad in-4-ONse.; toseb, ter If ...'es _. If bib- .1 batur.)

Unit Subbel . toca I . .. . .. .. .. . .. .. . .. .. .. . .. . .. . .. . . .. .. .. . .. ..ffib'~Atlbuflki Real- . .. . .. .. . .. .. .. . .. .. .. .. . .. .. .. .. .. . .. .. .. . .. .. .. .

A.,

. ~ *.. . .. .. .. . see ('I b.1-1 . .. .. . .. .. . .. .. .. . .. ..

A4 . . . .. .. . .. .. .. . luervi .. .. .. .. . .. .. . .. .. . .. .. .. . .. ..a ... .. .. . .. . .. .. .. . .. .. . .. .. .. . Wassechibens) .. .. . .. .. .. . .. ..Blooklyn .. . .. . .. .. .. . .. .. . (see (C) . .. .. . .. .. .. . .. .. . .. ..

2 B 2, : : :19-

: : (1, nit..Nkxd .. . .. .. .. . .. .. .. Crr..Malhone, . . .. .. . .. .. .. . .. .. . .. . is. 10 befeel .. . .. .. .. . .. .. . .. .. .. .

= ... . .. .. .. . .. .. . .MIG%A bene

R'sum

Box..

. .. . .. .. .. . .. .. . .. .. . .. . (MaryfardN-A . . lNew Jeney) . . .. .. . .. .. .Pleledo" S. .. .. . .. .. . . .. . .. .. .. .

.. .. .. . .. . . (S. Z bel-) .. . ... . .. . .. .. . .. .. .. .. .. .. . .. .. . .. .. . .. . . Of'?"Nes).

sinithurt; . . .. . .. .. .. .. . .. .. . .Adints

=1 .. .. .. . .. .. . .. .. .. . .. ..Greixi,bx~

(SouthNorth Carol-)

.(M_bPrx. . .. .. . .. .. . .. .. .. . .. (FI

. . .. .. . .. .. . .. .. .. . .. .. . ..G.rurel Region . . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. .. . .. .. . .. .. . .. .. .. . .. ..C-1. .. .. . .. .. . .. .. . I (S. III) bel-) . .. . .. .. . .. .. .. . .. .. . .Cle,ela'd .. .. . .. .. . .. .. .. . .. .. .. . (Eibe (d) beem) . .. . .. .. .. . .. .. . .. .. . .Debort

Loub"fie . .. . .. .. . .. .. ..Parker;. .. .. . .. .. . .. .. . .. .. .. . (West Vag Wt . .. . .. .. .. . .. .. .. . .. .

Mieweet Riiglku~AmbitionCbxa90 .. . .. .. .. . .. .. . .. . ... . .. . IS. of toolee) .. . .. .. .. . .. .. .. . .. ..D. M.nes . .. .. .. . .. .. . .. .. .. . .. . (1-,) .. . .. .. . .. .. . .. .. .. . .. ..F,Mo .. . .. . .. .. .. . .. .. . .. .. .. . .. . (North oak=) .. .. .. . .. .. . .. .. .. . .. ..Mee.1, . .. .. .. . .. .. . .. .. .. . .. . (wei-r) .. . .. .. .. . .. .. . .. .. .. . .. ..Orr, she . . .. .. . .. .. . .. .. . .. .. .. . .. . febeexia) .. .. .. . .. . .. .. .. . .. .. . .. ..St. L.. . .. .. . .. .. . .. .. . .. .. .. . .. .(M-). . .. .. .. . .. . . .. .. .. . .. . .. ..st P..' .. . .. .. .. . .. .. . .. . Wribeeto .. ~ . .. . .. .. . .. . .. .. .. . .. . ISpringfield .. . .. .. . .. .. . .. . (S. (b) .1 ow .. . .. .. .. . .. .. .. . .. ..

Southigun Refill. - - - - - . . . . . -Niue,.. .. . .. .. .. . .. . .. .. . .. . (New Me=) .. .. . .. . .. .. .. .. . .. .. . ..

A.- . . .. .. .. . .. . . .. .. .. . .. . .. . (Seell) .1-). .. . .. .. . .. .. .. . .. .. . ..CWY

Npass,De. . . .. .. .. . .. . .. . .. .. . .. .. . . (CbkN..) .LAW Rock IAI,rsbi)Nee Oft.. Lovexeral . . .. .. . . .. . .. .. .. . .. .. .. .OklaNma Onwicre,b !K'-") . .. . .. .. . . .. . ... .. ... .. .

Wnu- Region . .. .. .. . .. .. . .. .. .. . .. . .. .. ..A-9.. IAI.k... . .. divio))Hei- .__ . .. . .. .. . .. .. .. . .. ..H-1. . .. . .. .. .. . .. .. .. . .. . .. .. .. .. .. . .. .. .. . .. .. . .. .. .

".rdf :_ .. .. .. . .. .. .. . .. .. . .. (Creger) .. .. .. . .. .. . .. .. .. . .. .A D . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. (N-de) .San Uke Cry . : :: :: : :: : ~Uvhe .San Nawsoo ses 1 .) bel") .. .. .. . .. .. . .. .. .. . ..Seattle w

due . .1 un"i" 6 i"P,xxt . R. . .. .. .. . .. .. . .. .Oth . .. . .. .. . .. .. .. . .. . .. . I I . .. .. . .. .. .. . . .. . .. .. . .. .. ..

Other nillicallanexxis nitunaii .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. ..G.W-, M -xies, FICA edet I . . .. .. . .. .. .. . .. .a

E= .f.. .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. ..

-.6m .flien. . .. . .. . .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. ..R,N ."-liusilied. . . .. . .. . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . ..

T-1 c_.h_ Indmidiud Ernployrnant I E... Gin E.d.ineo" lb.- ux.

(1) 12) (3) 14) (5) (6) fn

63.3oz5gs 13 .293,91111 48,409,225 11113,Gu lal'ou 5.026 -U2 .6298,515,042 2,428,527 51249,705 102.910 "'413

. ..'t'970

113,04 46,212 363,976 2,"7 219 7~ 106216.697 21,633 192.238 2,437 329 1 59

1,432,256 291,792 1,123.441 13,313 3,003 58 65 ,1 .40,761 IU,793 1,280.311 8512 3.725 71 6 .3481,007,055 12t .150 "sIs5 9793 1 .680 40 I .M

7

"Z61~7:12 80,421 758 147 13 35

1'o 1 . 825 788,229 11 .720 2216 35 2,4362,256,726 1.312,538 881,263 50,274 8,547 209 3.895

260,033 6%340 188,740 1,721 166 66226 117 38,718 '84,93, 1.935 381 15 137

8,35 1,3M 1,717.11011 6,U1,950 34,672 13.3117 565 4Z7691580.396 316.401 1,24D.669 "o's 2,100 57 7.iW

2,213,940 458,804 1,735,51k -~.6* 3."2 38 9,5511,771 .859 301l 1,435,329 14.063 3,a27 119 10,6021,317,857 3U,302 941 .953 7,677 2290 105 1, 'N

1"'417 139 582 1 .069,421 361 1,729 208 3.270

82 :7'24 12 11 11 saw 1.402 299 38 626

7 .110,7119...:1

,077,02. 52,294 17.673 476 24"1 .203,743 153445 1,023,413 15,11D am 772775,305 103,W W536 7.585 "130 22 4asM7 .536 W.881 5W,441 5.183 50, 35 1

51 , 070,011 149,271 90 .531 7,117 1,25 35 2,707401,213 40524 355,5,17 4,220 W2 23 307

2 N .80, 296,356 1 7~1234 34.924 12,290 265 1~7n,:DOI.160 142,174 B72,234 958 27 7.6129,2",7" 2.30,026 6,795.713 5"16 9.91, 767 35.6W1.2N,842 220.033 09 1.556 9,7114 031 2,59'

si 1 .~il 2 ~ 1'~:1121.112,111 411111 1 :42011

5421

:.711 362 16,951

711'4 641 4656 4

Js72 8 . M

" 355 179.422 1,17t.I

4n) 56 95 5 '36273~1:21)2 70,257 651,1

2'3 ':642 267 143 1,619

34'6

06,461 43,688 359,053 2,713 477 51 299'1 :1 1at 77 2,141 8 6.422 W 07,68 17,873 flair 012'",

1 ": 662 1

17.,, W:501 .,I We 13,364,491 IJ48 .11`7 2.14:?,144 38,730 502 25.562605,353 06, 412 5 311 "5 ' :2"1 41 UO137,313

., 2s' '1]j~0781 :402 '65 45

1.178,394 225 .502 WO 825 8.602 1 .70 33 1.670381,851 85 .390 29 1516 3. 1 995 a 625

1: 01 ~2" 194.US 906.722 13 ' 617 1 W 9,57 25:4'21' 2116 .153 796.239 10:'025 : :.3 67 924

712,345 80 .102 6111" . 4sW 1'M3 159 1 U311,1159,186 l,"7 .718 6,443.0011 121 .331 19,717 am 26,41

"267,899 1181, 24:1,441 3,443 '2' a 3732,589,195 asi'734 1,8&1,M 41 .740 4,1179 244

6~ =

is 345 25,703 131 .245 1 .833 366 12 18 51, 511 .484 273.163 1 .224,335 24 .279 6,212 48 1 Us

111121 114:11 6949321 1 264 1,307 ;43 -3.014,1 :4~a 3D, 1: 5 810 710 s as107,548 857:10" 14 .0U70 Is W "in

Z 9Z562 W;!.l- 2.0'1 51 2as 2.6D275712 .6N563425 103.30 452.1 95 5,516 I,o70 16 EKW

'2.6" 1,837,1156 9,891 ,

" 1

?12"To UsI 37,737 71z 11.311

17, 17.67D 154 .018 2 :185 30 0 J's~06864 2 175:324 2 U Iso I'mi so 3it, 1:77'0 897 4 3%255 :Nme 35,364 217 .763 1.731 703 27' 81

4.W.

58. 1 3,111317 5' W3 1~oN 231 4,M1693 :597

.3~5~2112 s 47 226 94 : 7 :822 1 .7. 36 no

798 .049 159,5115 627 .258 9,216 1.508 1 481264 .4n 34,245 225,772 3,073 1,302 2 79343,135 33,523 3N .816 4,242 360 1 1 92

3,163,201 563.320 2,547,167 35,085 13,668 M 1,6461,2U .129 230.888 988,208 t2,070 2.157 70 7~638 7 112.937 265,223 8,928 1,343 10 625

420 42,850 3.022 129 0 4"M '63142 W2 112,417 22i,373 5'sw 1,214 10

62289,011 3115,219 21.557 sls."o 0 145,765660,565 1 -7 515,480 0 0 145,09 2

1.663 o 0 1 1 0 1,66313,878 0 13,878 0 0 c 0312,11l 305219 7,6136 0 0 0 a

T.vide I . bit.. no, 0 .- -

is 7.771,789 19 212 6,445,55~1 90.128 28 .492 525Call. "'

.. .. .. . .. .. . .. .. . .. .. 7 :"li,ox. . . .. .. . I . .. .. . .. .. .. . .. 4.076,636 i :Z196.949 2,755,308 43,624 10,070 661 27 225

(c) New, Yx~ . .. .. . .. .. .. . .. .. . .. 5,140,576 1,651 .693 3,391,705 71,026 14,171 394 5861 7 16,326 2,562 Q

6) 0 he . . .. . .. .. .. . .. .. .. . .. .. . .. 3.133.23 6119,119 2.40124

3 7"28 2 2

4:?'3'~:Ils '9240,90272 ~2:11 '~160'10140 1 1 ~17 22 12 .132

66: lo "

:e 1 392 19,678

Includes withhold income tax, FICA,!ailroad retirement and FUTA refunds and credits.Amounts may not add due to rounding . .Include. earned income credits refunded amounting to $1 .3 billion.

'Includ Zd: :or gasoline and lubricating oil tax payments.0: c a xInclude

cdit or a can payments under the federal old age and survivors', federal disability and federal hospital funds

amounting to $5 1 5 million.$District office details were not available for refund reversals pending classification when FY 1981 books were closed .

Includes refunds of special fund receipts (Puerto Rico account 204737) amounting to $236,000 .Significant accounting adjustments were pending for Nashville ($28.0 million), Newark (S6.4 million) and Denver (S3 .5 mil-

lion) when FY 1961 books were closed. Had these transactions been finalized within FY 81, positive figures would have~een reflected.

Less than $500 .

Table 5-flumber of Internal revenue refunds Issue d

Intenuil ni-veNill end dintricte, imebe, ,itoffeir .-. (Ste- r .pr-.d or abildend.ts indl-d in pnintrue.; 10 .4 1., herina . h-. IN bembin f Iabb..)

Toter I corporaflen Individwid Ernakninvubtin.- IN-

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

111-St't*$, total - - - - . .. . .. .. . .. .. . 73.571 .6n GiI 71,313,729 I .M3.657'Atientic Rel . .. .. . .. .. .. . . .. .. .. . . . .. .. . .. . 9.6,0.422 74 .429 %Xs'139 197,574

Mb ~ - - _ . .. . .. .. .. . (S. li~)

. . .. .. . .. .. . .. .. _ 07,709 4,373 621,619 11 .079Augu.ta . .. . .. .. .. . .. .. . .. .. .. . .. . (M.,.) . .. .. .. . .. . .. .. . .. .. .. .8 3U,707 3,112 354,282 6,731Be- . .. .. . .. . . .. .. . .. . .. .. .. . 1 .942.3,13 15,735 1,809 431 35.270Wk" .. .. .. . .. .. ..B 2 .0~1~1~111 9753 1,967,799 38,353

Bunn,- (V,rN-1) 40 :3,16 1 .402 .426 21,637Wb`O s- 'e"

~Ixnfixd (I"ce, 159 .897 ,628 153,977 0618,349 1 .131 .NO 21777.. .. . .. .. .. . .. . .. .. . .. (S. (1) 14:94 11211 46,2072.7 :13 DP-outh . .. . .. .. .. . .. .. . . . .. (N- He,", .) . .. . .. .. .. X7Jff 2 762 IN a7,13"reviderxii .. .. . .. .. . .. . .. . (RINortleand) . .. . .. . .. .. .. . .. .. . . 325,61B 3 4M*Athinfic Reg on .. . . . .. .. .. . .. .. . .. . .. .. .. . .. . 10,173,073 67:,25 316 200 5,726

B.b_b65 9

.907:939 184,963Nswir~ . .. .. .. . .. I .aryurvi & pC.) 1.79sU4 11,774 1,751.615 33,1702:117 :41' 1.38753 1: 121:41ol .1 1g :1

F. )4 :324 ~4 22. 4 'esPNIedelphia .. .. .. . .. . : ~' 2 Z162 .4

(See (i,) bel-) .. . .. .. .. . .. . 1,429,778 7.8,13 1,397,3133 22 .755=r 43.3 12 1681 .059 3D .50811, 1.727

:44 048

sibutbee. Ageb . .. . .. .. .. . .. .. . .. . .. .. . ..

. 's:W 190,e72 3,837

ItO.8N.431 75,360 10.559,925 239,302Allenis .. .. . .. . .. .. . .. .. .. . .. .. . ~AG=) 1.7111.421 11458 1 .679,655 36,166BeN, .

C=. 1'91MM:398591 57. 130 1~096.316 21,894

Gr-o . . . .. .. . .. . (North Caroleu) .. . .. . .. .. .. . .. .. .. . ..13 931,607 17a7l),1,819.839 "853 1,771,093 31,732

......W-Ppif .. . .. .. . .. 678.095 4255 658,088 14.470Jaciu-we . .. . .. .. .. . .. .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . 3,095,523 22J. 2.966,928 .0,227Na-e . .. . .. . .. .. . .. .. .. . .. . (Terveeses) . .. . .. . . .. .. . .. .. . .. . 1,494,211 9,163 1 .456.238 27,01 4C bill Fell . .. .. . .. .. .. . .. . .. .. . .. . .. . .. . .. .. . .. .. . . .. . .. .. . .. . 9.877.151 SZ34B 9,61o .a28 163,453Ore-I. . .. .. . .. . .. .. . .. .. .. ~Ses (it) bek') 1,5iffI934 1129

.

.95604211,95ODe

N784923 35259391Cleftnftt

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

. ... . .. . I S

ch(of, b

e)le .. .

... . .

... .

.... 2,NNON7834' 20,298 2.917 .029 4fI792nduvube`~ ~1,xxbnaf ., .. . .. .. . .. .. . .. .. . .. .. . .. . 1 .713,479 10,317 1 .673 .170 27 .501LowevIns . . ~ : Kerevel,y) .. 1 .027,445 7,130 1,000,371 18,390Pixkbrs~q . . .. . .. .. . .. . .. . _ (West Vegnu) 543,171 4.137 528,425 9,840Win"t R'qM . . . .. . .. .. .. . .. .. . .. . .. .. ... _ 1.1111 :703 105.449 9.5,12.115105 201 .239Aberd- .. . .. .. .. . . (Soixti D6

'. lis 2,319 186.6 4 .665

C" b.. .. . .. .. . .. .. . . 2.908,231 26'.3 2,820.155 57 .55 2

83 ler 12.277 8N275 17,257Irke" 189 .502 2.273 181,403 5,223

13 16.061 1,474,265 26,945. . .. .. . .. .. .. . .. (W,--' "4'277 7iis 6,562 459,681 10422

0 . he .. . .. .. . .. .. . .. .. . .. .. .. . .. (~-kbl:3

S' W." ~M )is) ~ :419 132 125::~7.1 ~ :~4141 :671 3.:1)5S, P..I M= 11 3 o n2~

.11W-) . .. .. . .. .. .. . .. .. . .. 924,598 8.570 897,977 16,312S=."t"R . . .. . .. .. .. . .. . . .. .. . 2,743.00 77.435 9,40,1,510 243,3951='" 3.015 397,427 9,278

2.76,1,390 Ist,36 2 .674 .737 66,188(See If )Che"_ rNrgJ . .. . .. .. . .. .. . .. .. . .. .. iss.029 2,10 158.345 5.116DO., q .. b"")

1 .87a.457 15,552 1 .807,31B 51 .754De~ r . .. . .. .. . . 99a,389 8,870 963,497 21,348:~Inuvxai~ 121 1:~1'14 W4 336 14492'71 :311 9 1~N- L-bene 093 228.970 31 .505Okl,WM CII, .. .. . .. .. . .. .. . .. .. . (OW-) 910,Ul 7,125 078,631 23.13,W"h"'

ke-ii) . .. . .. .. . .. .. . . . .. .. .. . .. . 718.5,15 7,850 691,371 17 .583westem 13.011" .. 1191"N' 12,11211.506 300,947An-b. . . .. . .. .. . .. . .. . .. . .. . (M....

.. .. .. .. .. . .. .. . .. *_ 145.508 11365 139,737 3,899B .. .. .. . .. .. . . (I .W . .. .. . .. .. . . 273,050 2 .98" 262,760 6702Hele . 'W208 3,865 238,70 6 .770HO'O' I .M. .1) -12 3ze 114 3 .287 318.802 6,688WsAngslee . .. .. . .. .. . .. .. . .. .. . . (Ses 1.) "'0" .

. .. . . 4 .813,413 42.163 4.653,U7 111,067P... . . .. . .. .. . .. .. . (A-) 857,361 6255 831,619 18,305PeNliend I I . ~1 2R. Ne .. .. . .. .. . .. . . .. .. N=), 15 :117 *120:,711 %71:;4151 2 71:131

sol 601 f74~'

Is" 11" 1Iy . :. . : :: :: ~Utsh) . . .. .. .. . ..4"" 3~~111 41'.117 1.752San

".._ Se (.) W-) . . .. .. . .. .. . .. .. . - .. 3 .317 :4% a 3, 206,669 76.826se"Inoe (wiuh .nglol) . .. . .. .. . .. .. . 1,375.987 13776 1,327,58D 3247 1Office of Inte"llebul Oborabore . . .. . .. .. .. . . .. .. .. . .. 196.30,11 1,112 loolooll 12,704Nere, R,. 48,692

.. 10,970Other : :: :: : :: : * * * ' * ' ' ~',302' 14'3:3Refebol rewbial unchinifled 41

"3"21 1 .71428

TOhNx for BUt" Net Buren SW,,

Cad-1"'

2 7 ,1 :.11 7 " 31' "7 :893:. s I s

: '7 1. 32 13 .64U 22(C) N- Y.~ .. .. .. . .. .. . .. 5=:'61 39,418 5,222.213 115,276(it) Oho I. . .. .. . .. .. . 3,595,322 32 .466 3,499,833 58430FiZnsylvan a

.. .. .. . .. .. . VUSz

.

.140 22 .328 3,653,882 63 .5eil.. . .. .. .. . .. .. .. 482,055 117,94 2

I District office details -N, no available for refund reversals pending classification when 1981 books were closed,

4 1

E.Ut. Gift E,clue

(5) (6) (7)

20.595 11923 87,0132.90 239 8,076

139 12 45785 4 493

499 5" OU555 31 1.398W 31 1,23831 5 205

43' 23 1,1157 1 0 74 1.241 1

75 2 37563 3 201

2,161 204 10 .11 ,432 35 "ole

T41 2. 08

31 50 2,148230 3, 1,536290 ~5 1,48347 2 Us

2.610 z92 12.062227 53 1.851171 23 1,525141 24 917M7 29 1 .835126 2,1 1 .132

1,425 113 4,N2223 26 1 .547

1,909 160 10,453

441 3. ~:7`27'490 42 3 .093311 30 2.150237 25 1,292105 8 656

3,451 413 14,33602 13 409872 185 2,624406 32 1.11U101 10 492

42B 30 2.5 .228 18 887555 44 2215sw 4

, ':oe

419 40 1,2W2.5U 201 15,214

N 4 so672 our "

M50 12 35.

575 65 3.19326,t 2. 1,378

1 "0112

2111 24 ~ :.243 59 1 65269 30 1

.441

4 .7.7 319to 0 9767 3 'UIN 11 M113 12

2 21 .810 96 4 6s.222 21 939266 24 "716" 9 Us49 3 139

1 .724 108 4,177362 32 1,757I&I to 28 1

4 0 103154 10 all0 0 0

1 '14

1 .2or z2s1,773 148 4 .333766 65 3,272621 111 3 .681

1.247 129 7 .086

42 Table B.-Number of returns filed, by Internal revenueregions and districts, states and other areas

0'

internal rindienninsgioddlind dicall" wist. endcinte, sereall. (States represented by iddil call

Total Us 11diWifeal DKI,Mkl Ofdis d,- Us U-t.j ts .

'I

mirciely P.A-wp

inds,tined i cienindismises, notem, for offier statim ,encent .1 .1 O'ble.) (1) (2) (3) (4) (5) 46 )

Wiest able. ..I .. . .. .. . .. .. . .. .. .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . 166,527 11" 94~01&2aa SOA4;,,M "16,8511, 1,497.282 2.806 011 1151.17

Wdett,AdenbcR-V- 22,801.6 IZON.103 4.37:1,M 350.7 .2 151,125 "1 :647 X,246

Afteny . .. . .. .. . .. .. .. . .. .. .. . 1,435,m" U5.311 267,356 9,367 21:1

811,746 460729 151,695 01 ~ DUO2 3,171 "1A.g (M..) - - - - - - . .. .. - - - - - 1

,

B.- 4406 .829 2.541: 1 81 84! m 92,273 20,27, 's

,

: :1.1 21,159 108,546 U2S :~1~11 2 12:217127 1 11,512Black" ;:31' ':Sea ':7 SN'90C, 36,7,5 19 .629 42BoUldc .

. ... .. . .. .. . .. .. Z' 1, 56 2 .708

IsW.V. 11 :16 M.753 80 169 141 31 94:,7'1 3 20 52:W

Hintiond lcdnnectc~d)2 .689291 44723S 554~460 ' :'20 .9 2 . 65

Wnsdadan i:7'1' 37

.616 128,151 4 .15"

ft_n V. ..r To 5 7N:M2 978 1 .103isi: 701 564

n i :: :: : :: = " 4'12:. . 57

ProncOnce . .. .. .. . .. .. I .. .. .. . ... 5 406 .529 12D.978 151 .8 ISO

M ",o`7; :6S?3 12,877,750 4,012,487 '0:6. 151 17292~Adhndfi . Fiat . . .. .. . .. .. . .. .. . .. .. . 212

'J 6`7.. .. .. . .. .. 24 .1 1 .19sa2a 658,255 N4 1 : 1 S'2 QS isSells- N- Jersey 7 11 ':"62 5

:~"` 15: ON

"' . :1% 1 :0153 5 2 N. :s2S I SlN-On, s' X " 1 5 9ptsdacerp. OD8: 25 340 37"m 12. 1 4,MO37

' :2127 :1.11 51~1 40,620 22,629 .873 i'lise

See in . , ,:sl 55,128 2,%73

:07'. 2 367 32,602 28,1303-ying, 464.111 211.271 7) .0 3 10.337 2,613 0 . 43 448

.. . .. .. . .. .. ... - To is 3

"40

5~ """ '8"3342S01 10.072

A In. . .. .. . .. .. . .. .. .. . .. .. . .. . '3.,'5'5 :' 21' 111 4" 2111.1 25. W 58,231 2..324D 3~1:32737 '3

2

78.308 1.3 .3,656 313

.362 s" 16 1

Sit.. .. . .. .. . .. .. .. . .. .. . .. (AW.-) . .. .. .. . .. . .. .. .. . .. .. . ... 17: .08, 33 .098 1,117

Coidertm " 1:2953,468 1,183,418 28),580 13.0 29,85B 1~ 3.

Will, 3,893,255 2,337 ;338 58012 :,3 775 29 292 Not 2,516~ 1 ~ ~ ~ : ~ 11 ~ : ~ ! :: : ~ ~ :: I' 2D 072

Jack- . . .. .. .. . .. . (mmenscidi) . .. .. . .. .. .. . .. .. . .. . 1.455.672 S60: 12 6 7~1 99

12:1 "1

2

7D 82' ."m: : :. .. .. . .. .. .. . .. .. . .. . s49T.N 4.186,U8 2 .130 .843 94 .975 55,762 185 :1291

917.andr,lil. 2,897.089 1,765.265 411:,711 1'10~1 28 3 37.012 1,98~'4 D, '57~9

Caddies Regiii.; .. .. . .. .. . .. .. .. . .. (TO 1,04111,037 IZ340.774 It 3" 311~275

2 2 ~.3. .. . .. .. .. . .. 1 557.281 36,305 22.909 43 .102 23:1. 1. 32,13" 5.2'4:31'.

rA..w .. .. . .. . .. .. . .. .. .. . .. .. (Sea (d) ce~ 58 607,122 767 NO 10 11,7 67.886 7

270 :1 4.

1 2DOM . .. .. . .. . .. .. .. . .. .. .. . .. . . (M-olen) 1.0 1907 3oSE,756 W2 on 775 452

"Osel . .. . .. .. .. . .. .. . .. .. . . P-de)~"M

161 2."'

:~137.1 1 .127 QsW 24,013 57: 3:002

Lmandille . . .. .. . .. .. .. lx.-*Y) . .. . .. .. . .. .. 2,208,'07 ,

304 355.864 19, 22,065 31,796 1,542

Fail Or 1: 2121 :654 174~s '17. 111W 9,980 10 .147 16,650

... .. .. .. ... . ... .... .. .. . 2,ness I

ed==dal. " 1 340'6 21M

AtIltese, .. . .. .. . .. .. . .. .. . .. . 520 .412 271A. 9 1 : 72 3 4 .881 5,708 7,95~ 810.. . . . . . .' if_ (b)

bsdow~ 6,234409 3,609,863 1,193.725 112.874 56,452 IN561 6,58 32 .3142 .078 1,101,712 520,:2 36963 225376 39,OU 4,545

.. .. . .. . .. .. .. . .. . . . il-ldFasoo . . .. . .. .. . .. . .. .. .. . .. .. . .. . (yindh6iiic's, 5 0 71:' ' SO '

:027 5: so 8,127 1,107

Mft.k . .. .. . .. . .. .. .. . .. .. . .. . nnt-dd : . .. .. .. . .. . . .. .. .. . .. .. 3567 . 2542 1,D71 1715 724:884 13 27,694 57,912 3,391

0-M lNedesk.) .1- 1 . .. .. . .. .. 1 .251 :8139 663 .40,1 238.759 , M197 13,250 23.474 2,37 3

md-) 711 :4 3 4 2 .1:127 60 Dos 3 101~11 1 :31107

:2 1D

':' " ':0'

2 7

3141 5 327 2 2si~ P.1

2:

Do 53:246 3 643

2,1 1,117 1,242sOl 11I .SaG 28,114 24.287 3 :135501 'a. 235,61117 30.012 16,M1=1, On .. . .. .. .. . .. . .. .. . .. . 2Z132.782 12 .4301649 3.601 .938 "1

Alic,io-D . .. . .. . .. .. .. . (~ W-). 3280

5: 1 M37 ':S

.1:42

82 R 3,730t"n.,0 s,"73:2. ~,M s7'1 0:143 411.~'s2' SO 22

(see ('i .. . .. .. . .. .. .. . .. .. .. .. MIRED, 7.706 323Cre,der. MyOrlds) 69 645 3.021 5.153

Date. j1d, 10*' 4 506,4172

71111 47.361 5S5(,5 72 4N 3,204

0-CD,.lado) 2

: " l,'2':'I'.7 ~Csjn 25sM 32,3 45 .652 1,976

wle Rock 431 Onl .11 .17S 2 .,069 9.U7 12,1 433NN 2S77j87 1.570.556 403,935 522,73

1

- Ones. ': 756 1 1 .2

Oklarin,do, Qty-1 1

:187.309 1 .919826, 36 377 . ;am 313C Z27573

w. . . .. .. . .. 89"~?

.724 391 .sl9 22,21116,938

29, 2,779isM

entern Asia . . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . . NZI'do'"I la,618,449 S'yns'52 319.1 171.m 46slS16 26,79d)

~ : :: jA1 . .. .. .. . .. .. . .. .. .. . .. . .. .. . 311,111 '03.902 21,6,17 1 .260 1 - 5.338 152

addle. ) :: "~2s 3

~411 101,867 4,686 8: 11,710 503

H . .. . .. .. .. . .. .. . .. . .. .. =:W 3318.874 10%.67 265 7'74

162.0 3 691

7%,216 425.322 1 :12.0 6 M5 "I"HoddU. . .. .. . .. . 1 .. . .. . .. .. . .. .. Fleemul . .. . .. .. . .. .. .. . .. .. .. . .. 55 D 7,727 .265 71

W,AWc. .. . .. .. . .. . . .. .. . .. .. (See Ol) be .523 6,146.180 2,195.703 13' :' 111:1 17.

,n.n. I . .. .. . .. .. .. . .. . .. .. . .. .. .1 ;.121

'0 ' 311 9 245 a ':4"N' 7:6,12

26 11201'.3!":71

.11 803 27 11 '4Poncenn .. .. . .. .. . .. .. 00gad) .. . .. .. . .. .. .. . .. .. . .. 2 :"121' : 1. 902 is 24, 11:17 11

R_ .- .. .. . .. .. . .. . .. .. .. . .. .. Wers.) 657.20,

392,820 SSU2 6,115 7,160'2

321SO 95D 81Sall IkeQdy 902,M 537,521 11., 27 12.103 11 .271 17.;'1'2 674

See (a) W 312111423 4. 2

al 71: 1 1,61) 21 81dF .ncc- :: :, : ::~ : : :: :: : :: :: :A"') - .. . .. .. .. . .. .. . .. .. 1 76,135 S6 113

seem . . .. . .. .. .. . ... 35:w 17 94; 57S43 29, 16 37 :V1.'.S 2

.017'

offi. Dd kre- 767,257 313230 170535 83 1,118 0,202 413

Otero R" .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . . .. . .. .. . .. .. .. . .. .. .. . .. . .. 320210 .:Bm so:na11

: 0674

27

otne. . . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . I . .. .. .. . .. .. I 447 .U7 228,3~ 119,759 711 1,019 7.528 37 6

Units I., Ont -1 - shn.

: 6 10, 2 .027 3,893,914 209,600 242, 8 20.892 18,119ti Cal... .. . .. .. . .. .. . .. .. .. . .

1j" 13D 4 85~1 .42B 1 .631,711 141.548 74'853'.2 :"

10411

(b~ Is-77 158A2B 2 .411,086 189,W 95,771

1Ne,, ya~~ 13.14OS32 7~' 119 1'.5" 1 1'ow. 00a, 1489933 1324,~ Sl 52,609 110 .90 5 '

.(a' 5

4~7 " 4 "3

:' 136,960 Molt 104,10, s:S 5

(f) T .33 .3 .4 10,643 6,W2P=ar` 40' ~2:1' 5,' ISS 1 :s'D U45 95,713 119,497

Coldirret Contends:lm]Wm Fc,la 1040 . 1 040A. 104ONR. INOSS-PR anct INOC.

t .,-.d .. cac-t . r .liber .1 D-1-YOrs- I-d ~ 1980 ~- dre ruddFo,w st DO,,snedd, is idninrl . 1981, Tind, f-pal 1961d ;9.399 .93

(4) Fwm ;N '(5) Fold 065(6 ~msecOFFOlds 1120,1120L, 1120M, 11205 . 1120POL, 112OF" 112DH.(7~ ddicDcs wm7O6sM7NNA.

Table 6.-Continued

Internet '..- m9donis end dictrict ., end

crime, ..- JSt.. .p-nt.it by Sol Madrid.InficIted in pandrdthems : I .W. f., .1", liddid,

. It widded Of brib'40

United Stil Oral .. . .. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. . ..

AB 11.1 . .. .. . .. . . Osrdsdciill~;~iisi1r11n I'ey ~~j One ~)

See DID .) . . .. .. . .. .. . .. ..Buri,ngtm iver. .. .. .. . .. .. . .. .. . .. ..Hin-Holl C-'_) .. . .. .. . .. .. . .. ..mrir-~ - .. . .. .. .. . .. . (See (') bed"OI') . . .. . .. .. ..P-t hP-d.- !==12a,d).... .. .. . .. .. .. .

.~Aftbddlc AID On .. .. . .. . .. .. . .. . .. .. .. . .. .. . .IMay ..&D.C )

lid, N-JelPidanclidyd ..)

Pdb.'ql ~ . . .. . .. .. .. . .. . .. .. (See deec,,)Rch-ndl - . .. . .. .. . .. . .. .. .. ft?~-) I. .. . .. .. . .wfl~. ... . . .. . .. .. . .. . __ . Tied . .. .. . .. .. . .. . .. .. .

SD.h ..t Region . .. .. .. . . . . .. . .. .. . .. . ..Ad .- ~Iddroal .. .. .. . .. . .. .. . .. .. ..

"Idl.) . .. .. . .. . .. .. . .. .. ... .. . .. .. .. (Sth Grohns)

Greensboro (Nord, Candlins)

. .. . .. . .. .. . .. .. Oni.. .. . . .. . .. . .. .. ..

N. WHO ~ . .. .. . .. . .. .. [Tedd .esbe )Central Region,"r .

: :: .. . .. . .. .. . .. .. .. (See (d) beld,)Cl .n."0Od.t 114,crgand

Indar.104O ld,= . .. .. . .. . .. .. .. . .Lo'sw1l, .. .. .. . .. . .. .. . (Kentucky )

_'- . . (We., VrV ) . .. . .. .. .. . .. . .. .Mident.111b."i n . . .. . .. . . .. . .. .. . .. .. I - I ~AWd .n . . . .. .. . .. .. . .. DDkdl,) .. . .. .. . .. .. . .. .CnIcag, , .. .. .. . .. .. .. . . =e1b) bebw)Des In. .. .. . . (Ilind)Fargo _ .. .. .. . .. . .. .. . .. . (North Oako a . .. . .. .. . .. .. . .. .M1.nuIen ~ . . .. .. . .. .. . .Oddens . . .. . . .. .. . .. .. . .. . .. . (Nebraska)St L. . .. .. .. . . . .. .. . .. .. . . WO-1)St Pa,l . .. .. . .. .. . .. . .. . (Mcniesdola)S-ill did (San DA

S"Idninn Fool. .. . .. . .. .. . .ftuq, e . . .. . .. .. . . M-co) . . .. . .. .. .. . .. .A.In . . . . . .. . .. .. . . . (See (1) bel-) .

in cd~C~Y_ n,,Drill ., ~ 'Sye , 1)

.

C .- ~ . .. . .. .. .. . . .. .. .. . .. . (C.01.0)Llce Rdck . . .. .. . .. . .. .. .. . .. . (A-dess.)Nd,,00,ars, - .. . .. .. .. . .. . (Lws,d,nd . .. . .. .. .. . .. .Oklarom Dry .. . .. . .. .. . (Wilneda)W-Ld . .. . .. . .. .W,Mm R

A..rlg?O-

solve . .. . .. .. . .. .. . .. .. .H . mordanst .. .. . .. .. . .. . .. .H..Nlu (He..,,)Los Angeles .. .. . .. . .. .. . .. . jSee (a) bilPrice- jAr,ma) . . .. .. . .. .. . .. . .. .. . ..Portald Oregon) ., .. . .. .. .. .Rdlo

jl,leleft)Sen ke Dry ~Vn,hd .. - . .. .. . .. . .. .. . ..Stin See (a) colm) . .. .. . .. . ..seeddl. .. .. . . . .. .. . .. . . . . . (widid'vd,d) I I I :: : ::

office of Intrens"Dical opeded Ms .. .. . .. .. . .. .. . .. .. . .. ..P-o R-01h .

T-1 . 1. not shared W1.

16 4

NodIfiledid,DiscussantsSlid Employdident ATIFFleturds Excitstans Supp'""'" "dDsitionP-

R. Raw-

(a) (at ('a) (11) (12) (14) ('a)

1911,621) M.063,409 05.750 m 059 522.605 ll SAIS.579 66,537375 3,5 5.717 65.144 125.122 GS,112 93,249 M $04834 I'm

2D31300 3,279 5. N 8,840 TIM 4 :" ISO2.223 3,036 4. 30 7.478 N 902 215

.. . 1M, 15S52'2

9~149 16,309 111:1.7102 Sl 4 SIT

~i Bm 623 .54 : 691.6W 7,851 24,7339 1:7113 as ; :57US4 .11 411411 92 1193 w 6.046 94 312 958s" '5~7~2

':244

15:038 1

4 .417 409,865 6, 1Z 2:M 2:59697sn 1. Sao 9772 16 102.2955,319 830802 ITSIS U.395 7

4DI0. 09 230.861 2a2

B68 1 ;1 2,44

1:4~52 2 224~:Mys 1

63' 12"', 129 ISIS 2:73'171 22D:~'3'7 S

o21 .630

3,26Z?14 56,600 ", ass 69 0 MAN 737.676

6,1741 :1 1 24~371

552.374 is 11:.111 1.41 13S13 133,444

SOD5'N2 904.437 657 '171 2~3:11~1 2 2 .5104,311 71,117 11 :15,5 30,5" 14 To 2 is 1 1'1 :'73'1 a,2,490 415,

4,154 11,7.1 11 .364 20,276 as '63 m

4,649 593,417 6,798 13.483 9,428 19913 120.339 822667 7O..S 11 .277 2,444 1.433 2 30 16745 218

28,925 4,123,7113 46,086 112,1611 75,1141 133 .2 94748 6"s4,381 6M 739 9,758 12,930 1 ':~121 21 .2123 112:717 DID2,336 sol."S

3,967 7 1, a Is 7" m

3,155 5:7 31

2 .117 334,712 SMI lD :4' 61,5432'

4:416 171 :1~11

'2'22 .019 123 .697 1,.774 2

55,6751 03 67 M W9

1 3 11,.9,7 .3 1,329,873 14658 27

. "'22:7741 331001 114211 3,2187

2 .389 496 .024 5,141 10.4" a al 18,794 ':050 'in

21 :3111 2 .9113 J . 62.693 Man 6773 ln .6" 1141,297 8,6213 So 44D .U5 10,775 18,765 W892 15,322 111 .561 2,256S. 34:U4 .575 617 .112 11,676 20 13930 23,350

.. .. 2:752

562 854 .920 13 .914 111 20101 13, 17 21 1 :an 27M4 :760 52415 1,

:"S ~2~156 113 234259 M~lFi7 6. 3

2 3 1 35 1:'111 7 :65 16959 ~'14'~ 13917 182 .729 2,497 3 So s DO 9644 30SU m

.3,108 3.W 92 6 122.4 15, 117 U27 948 as1,11,14 97 :2240 1 :4'" 2.1" ~ .47'1 7 :N t

11'3a4

Hass194 :631 19,377 208 :m 99B

O'~S

5:1177 21 7 10.173 M 22 .478 57 .6002" 3M. 622,002 07 2,473 2,

1' 6205 '

:.371' DAS N l509 537~'2' S . ~47 13 ." 4'913 1.1 :W 8945DO 219,515 3322 5.571 5'U9 16,942 38,850 333s :~2 1:97 S to4:sl " "' `4

~1 15.952 16 .917 23 :111 ;11 :12 1 .4%V 4Ol 02 583 17,631 1 29 93 030 46

M 15 .502 54,78 33,927 M .902 5.671 9 .055 .8 1 2427,39 3,723.750 t8,U7 0.0, .974 163,523 1,272,394

2.673

BAD 150.406 2,007 ' 1 27 1 :212 41 :~112" I6~394 938,611 12.909 2. :1'1.' 2 21 .01aD ~2

as, ~s. 86 15,

940 74,307 1~ :114 311 2 :~III ~4 151 21521 65III 'sli' :234 ii~ 200398 6704,488 11

" 414

~.' :171 5.728 11 .067 7,956 15.073 120566 413

IS33 250." 2,926 4,679 3,611 14,264 56122 6M' 042,178 166,678 3,909 89 1 1 1 11114 3'~4

M 03N 4' 2

1:.1639 31,311 4059 03 7 2;~3 2~l 7 015 _AS1 7518 6,338 18,069 78" 140

=63 4AN:7~2

71 .905 10 "1 92,672 ITSASD", 49 4

.327"I252 '41 762 "373 2 :.11 1 .592 332'

711,:711816 as 1,443 2 is 8,821 21 :.

'2 N 121~125 1,714 2 :1. . 4837 9,395 31 .007' 1361:83 111 .248 1,421 462686 1 :63 2,360 43.886 1266 645 1,669.DD1 24,358

56466

21 .340

3'In

2."948, 6

. 1 "~:'2.00 3441 253 446 S: 'I M" ' 35s 2032,916 347:14' 449 0,936 7 .918 11':121 ~24 .632 24.3we Se '32 1 :No 3,124 2

0

476 V .73.

1. 7 149,264 1,408 4 2.458 Sam 2656 21.391 '.'321 .19 152 Do M 24 11 3 a 4':' 5

.~52:'I'll 516,08 10.34 15,376 10,32'5 27 1 t 113638

354 1OZ145 .0 "a 26 852 szo6o 15,242

30 17`1960 55" 251 46 24M

71

324 11 :947 3K 221 '3 ads 6D452 15,17 1

':11 .13133 45 :71 109.574 47808 82881 871 .177 2.208Or .. . .. .. . .. 13.356 2R.. . . . .. .. .. . .. . .. .. . 10.791 1 82: 20 058 47,914 23,502 M:879 262S92 1,218

1 %1 '1~1 2 14D 11:4711 1~1:a'5 11 43,318 561 .171 4 . 767 1:12 ils, 2, 5, '3 ~:' 50,. .. . .. 0517 .122 31:172 215:.1 . 008

~e) P:,assyNa 6,801 ISM2.4. 22,

S 4~:141:63 17.60c "IN1) IOS82

is202 24 .188 361IS 29,"3 R'n' 689.386 1 .32 1

Conlin, Contends ;:8 TO, 709.

:111~ .,Fll,114 .1,~o~~ .941PR&SS,941E .9.2,942PR,913,943PR&SS .. .CT-l.Fdrl SS1990PF, NOT, 990C, 5227 and 4720 .

1) cl,rdles Fodd, 5500. 5500C, 5500G, 5500K and 55DOR3~ :111% F,m 7 . 8, 11 ~ 4705, 4706, 4107, 47011. ..Ci. - I.- eld! WW= e- dr- InIMS~12 _

For- 720, 7 0 . 2290 1 IC inn 463 a(14) licbdibs FolIm 1 04 X. 11 20X, 208, 4868, 7004, 7005, 1 U 1 A &W 99DAR.115) mi'Des For'$ 941 M,

WINK, CT-2 .949 .949A. 990BL, Mg . IU2. 1 INDISC .. INK Trese nd.my e,. V-.y h-.,l Or . todowng calawridsa) 941 M

8~CT-2-edd,doydre i Wr sl-s ~

b) NOBL old 6069--pic- f ndc,nddrdl~0 1042_"dw I— M. lecilm :d 112D_D1) -M!2;~- d dco- Dr. I,- :.) '20 ._

1) Fw1s W9. 9,19A &W 941NMI de nm f,,,.

44 Table 7.-Returns filed, examination coverage and results (1981)

Aturn. Ularanintu. A;Zft We'I . S.M. Twal ftneent Assets A - ciodos ft'. Camoa Aslant . Audit..

CY 19M R= Aud - cartor cnom; .i

R.t- .File d

Intem", low 931.54- HUD? 1.193.0" .,,a,$ 1,644,- 1.77

IND , Till I under SIO .000 11 :12~2 :000 ~2~1~1' "' "o'"

.53SS132 1 1' U, 116 150,029 1.76NW1040A. TPloveirSIODDO NO N:

RaNnoodoolod addition I Tax and Poulties(In nIfione o Wea'.)

Average Tax ..it hl~haoq.'Pinuily do R . .m

Pa .. .. T ., r... R . T. Sov . AlMnan, T . .T nd

fil'"s use Su S2,572 $6,37 . S5rll 5223 11 23 melvidoil, total

79 50 1 131 1.111 311 114

a, 5",2's 121 io DD6, n

' :2. TPt SID.ODD ,do 525.000, oxr,W~~':11 a, . 7 Ds ~

TPI lpl.l Wxar 12r~:OOD sa, 11 1 11 :211 1 al. ~1 1 121 :4151

11 7225 Is 112 2

..464 2'2

TP We - NO: c .V .. . :We ads .,I 'Is I I D 15, 220 9 380 1,04 548 33168 10 22 IN S25 .000 iiWo, S50,M )TPI US= .. . $50.000 14,901,000 43,612 401,511 26.679 471,802 3.17

2 14120

l I D'5 I sonedix uSc :C- G 1 . . S25,000 2 08 3:999 2 C-TGR S25.000 We, SIDO.000"" T R '

:321 :1 10,749 20,174 2:~162 3~3 :08 1.42 19 1 58S.WW,l C-TGRS25000-VOOOD) 79 No 26,01 4D,708

25 S " 3.98 373 43 1 416 9.423 1,939 Ill 11 21 NOW. C-TGA $,WDNO .. over

TPI SWOOD soil ever 2,249,DDO 94,775 77.192 IN6 176033 7.83

SCWWeC-TGR SlOoOOO oxiom 886,000 39 .521 22.329 1 .251 63,114 7.12

Solent ii F-TGR odle, 625.000 64 NO 3.825 4,883 764 9, 72 1,48

screw. F-TGR$25.OODuWwSlOaOOO 'a14655 2.6

...:00, ':'Sc1WdWWF-TGFl$1OoDO0wxJd- as DO Seat D 120 187 11 .308 .60

Fichielar, 1,876,00D 9 .115 52 - 9,197 .49

Paimadialkot l .X2.= 22,016 22.113 1.6 2

coodiandin,total Z124.000 107.363 107.363 5.0 5

"aaa. - ladened im,wo ~.01 7

UWwSIDO .OOO- 1 .014,000 26,393

4,017 11D

26,393 2 .60

SI0aOOO-r$l W 779,000 42,245 42.245 SA 2

$I MJ-r$lOMil 165.000 23,681 23,681 14 .3 5

$10 A,,MoSIOOMj 27.000 7,001 Total 25 .9 3

SlODWJaWq- 5.ooo 4.026 4,026 00 .5 2

sonall beard . M. S2BlODQ 9,356 9,3w 1.7 7

Fom JIN Of. 91000 1'"0 1.460 16 M

sonars, total 147,M 26.344 753 27,097 tO .43

G- WW Wide, SKOODD 93.000 7.581 534 s"'5 8 .73

Grolo .41 . 3300 .003 - over 55.000 18.70 219 18.982 34 .51

a," .0,000 S'"I 256 SA97 Z74

I-, oitod . .Dr.,,WWI 99.313.000 470,831 1 .194~238 161,516 1,826,587 I

N

E .d . Ot.251 10,940 72,191 SIS

Esiployeanot N'sarwe 24.034 6,4118 31,332 .1 2

61-affloo.. - 1. 1 4

SaMlea came, unmedeea 814,023

182

Note: Total my not add due to rounding . Individual income classes fo, 1981 are not comparable to those for 1980 due toachan a tram a0isted gross income (AGI) to total positive income (TPQ for grouping returns try income levels .,

Total B~sifive income .

ITotal gross receipts .3

Includes 8,000 Farm 11 20F not allocated to corporation classes .

-Balance sheet assets,

1 45t 205 2 1 SIO .OOO ende, $25,000, look,4' 1

2TS

u 11 1

SO 77

744 311 1 22 School. C-TGR I uW , 121,OCO

868 1 DO 2 969 .61 1,291 402 10 32 Tot SKOOD oW oner

4:~11 5021'4 '5 1. 2 66 696 213"2Is 3 52 6. 061 NO 47 1

39 - 39 4,239 11305

10 21

6,339 ang Sam Corporation, total 3

85 2,104 22 111- - ledevend

49 w 22 Unds, SIDOODD .

271 Its 1,111 is $100,DDO won $ 1

is $1 Wt under $10 md

4,959 4,959 1,231,715 3 $100 111 .. ovo

585 585 83,503D82

382 16."6

25 25 2,726 3. Sella at ... cop.

39 Forse 11" auto

a Us 69 36 IOAlB 2, 77 Wt 223 15 2 3

69 70 12,202 10" 21 SO

20 14

1 .273 "273 S ~ 822 2.490 10 15 GIN. . .W S300 .000 old .."

. 10 IM1 Dal 11 15

1,371 3 1,373 52,031 3,476 11 Is

4 2 - 44 ,691 3

a

79 - 1 289 163 - 1. 13

1040A, TPI I unit , SiODODrion 1040A TPI under $10,000

Setindue -TGR won, $25,000S,hadxe F-TGR'

S F25.000 under $100.000

Schedule ~TGR SIDO .DOO and me,

Fiduaia,y

Partomadsp.

$10 M'l union, $IN V'l

Saint., I.Isl

G,.,, .., Smooo

at,

ncorna a .t. and sno

Ucl&I

finionly'"t1

2

1

Is mi-liaman,

205 205 252 - sanvil card , dinection.

Servoice center no-Change rate by class is n?I available . 31 percent at service center examinations resulted in no change .

46 Table B~Returns filed, examination coverage and results (1980 )

3,696,351 36.330 77,015 4,049 117.39,1 3 18

J

Returns Walood ReCoonnnandad Adonficluil To. . I Panama.

Flool (in m0ann, of dollars)

M 96 16,540

R parinnot To, G,mAC* To., RC, 1979 To- S-1 . Total C

..."R= Auoluaa C-..

AiT..CU"1-- R= A.11T. .= Aula Can.,

IndlAduel. total 90.727.115 n2,465 I,U6,320 '25,073 1,833,858 2.M% $1,335 $002 S"g" 84 .5611 6447 else Is 26

NB I unce, $10.0001 38,SM,06 26,273 372,221 39.6% 438,150 1.14 143 109 5 258 5,43B 294 131 15 30 NB Nor $10,000 1

Na $10,000 ulde, 1115,000 12.63l,U6 15.055 192.389 48.521 255,975 203 46 M 7 112 3,086 303 146 28 N9 $10.000 noar sl 5 000

NEI $15.000 , 550,000 27.270,309 57,45,1 580.191) 87,812 725,465 2,66 120 25, 21 392 2,087 133 240 13 2,1 NS V 5,000 .-, SSOPDO

NEI $0,000 old me, 1,251,151 59.457 47,161 2,719 109~337 874 365 14 1 411 6,146 .41 .7 12 Q

6 -C, St . No, 115 69 1 lu 3.159 889 let is 22

B siam undo, $30,000 5,465,678 36,408 52,.7 8,876 07,731 1.79 p 42 2 137 2.570 792 250 12 20

BS30,000 1,873,942 61,478 24,888 3440 89.8% 4 .7 9

Fiduciary I.M.,00 9,875

Parlaniho

452 29 1 483 7,358 1,161 .1, 12 29

9,675 .54 34 U 3,422

Indi,,14", low

NB $50 .DDO and onn,

8 - SIO'Doo

B SID .Doo untle, S30,00 )

8 $30,000 Into ant,

31 I'Mocilly

1.282,316 23,01,11 23,041 I .n 39 P .-nittip

Corporation, total 2.061,672 133,693 133,593 Ca fi'm elm 44.972 21 colpare"Cal ..'a l

Moss, .1 looned 125,622 5.790 5,70 4,61 22 Aineo; not repolso

Unds, $100.000 1,006,189 36,U0 36,520 3.0 61 61 27 Under $1 GO DDO

S100.000onoa$l MI 746,767 51,953 51,953 6.96 195 195 3,758 23

St M,1,,ndin$1o Mh 151,662) 27.636 27,636 18.22 378 378 13,6115 17

A-9. U . W NO CM go.Pat." M A.- P-MI

Sl WOOD unda, S I Md

31 Mdure .,$10mil

$101M .-Voomd M .M2 7.756 7.7% 2949 540 540 69.674 10 SIOW untlinSIO001

SID01,14antione, 5 .129 3 .938 3.93B 76,78 4.737 4.737 1,202,893

striall ousiona Corp. 5041366 10,07 o,,p 2.07 31 31 2,963 38

Do"StIC intomationli i.756 1,63 5

EMW late 156,392 H,sw ,aos

Gr- -a unce, W00,000 119.199 9,151 1,22 5

Gnaaal atione, S300,MD areona, 37,193 17,657 381

Gift M5,191 7,713 614

1,635 24.21)

28,414 18.17

10.376 0.70

lao3l) 4a.

3.327 4.05

$100M,landonn ,

Sinail ou.i .n. M.

45 45 27,531 DeroWl. Inlemollonal Sol.. cars.

1,045 4 11050 M .M 2,768 12 17 E.Un., total

75 3 79 8.247 2.827 Is 16 Gril. elown, until, 53DO,000

970 1 971 5,1,M 2.578 10 2 0

so 3 91 ""S, ..172 26

Inco-, ea- and an..%1 96,771.515 505.507 l .W.W 195,073 2,U9 200 2.12 8,587 W9 39 DIX15 16,9. 452 199 17 26

E.Cla IASS.175 68,922 10,602 79,604 7.47 99 2 In 1,435 149 21 14

IlVloynni 26,4121).842 40,7. 9.2Z? 49'"s .19

Mit-flanoon. 416 109 527

G-I -.a S300,0(t) and-

Gift

mc- . ... and ph"Inal

E.d..

Einploy.. .

42 "a 1 26 Mi-annalan;

seral" Call" Corrections 533,046 533,040 123 123 230 Sarni. onto, -ti-

70 2 72 1,712 19, n 25

Totals may not add, due to rounding. -Semce mrow no-charge rate In, onss M let a-litiols. No Change realtedn, U pencion of Sence cen- onmoullorts

I Noribusinelis returns.2 Adjusted gross income .3 ausiness returns,.8

.1ance sheet assets.

Note : The headings for Table 9 (P-48) and Table 10 (p .49) should be reversed .

Total .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. ..'-flael . .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .

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

. .. .. . .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .m1dMeal .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .So.th-t . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. .. . .w te"r, I . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .W-Umeadl ope,aw.. . .. .. . .. .. . .. .. .. . .. .. . .. .N-AU&,,SC Regim:

=.. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .

Aa,

.~ - - - ** - * - , * , . . . . . .BmklynSultall,8,4ngtmH~~ :. .. . . .. .. .. . .. .. .. . .. .. .Weill&. . . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .P-1, . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .No~ioinlce . . .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .A o-SeiceCwlw . .. . .. .. .. . .. .. . .. . .. .. .. . .B,ocAw- S-0 CWW .. .. . .. . .. .. .. . .M*AUm- Region:

Gail. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. ..N-M . . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. ..PM-10. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. ..POWba, . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. ..R= . .. .. . .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. ..Wd.w-

Ao"O, . . .. .. .. . .. ~: . .. . .. .. .. . .. .. . - .. . .. .. . .. ..

=1 . . . . . . . . . . . .G~j.. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . .. ..J.oks-t - . .. .. .. . .. .. .. . .. . .. .. .. . ..N,~ a . . .. .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. ..Mania S- C all. . . .. .. .. . .. .. .. . .. . .. .. . .. ..Me=" Se-e Ce,le. .. .. .. . .. .. . .. .. . .. .. . .. ..

C-lealC- I. . .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. ..C~oa . .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. .. .. .DO .... . . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. .

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

Mi-- lt.'~-Abe-

i;'i;Do IE~ :F.,go.... .. . .. .. .. . .: .. . .. . .. .. .. . .. .. .. . . .. .. .. .0 . . .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . . . .. .. .. .a . LOLN, . . .. .. .. . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. .SI. Pad .. . .. .. .. . .. . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. .sp.v.w .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. .l(On- OZ 5-m CS,Ile, . . .. .. .. . .. .. . .. . .. .. .. .So-.- "ka,,-Ab~w .. .. . .. . .. .. .. . . .. .. .. . .. .. . . .. . .. .. .A... . . .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .

Dem",WeRoo;

Nee 0,iewn. .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .0M.l,,e,,O Ofty .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .W~ wA-So-

W,,tm Rglel:A,.h.agS . . .. .. . .. .. .. . .. . .. .. . .. .a.. . .. .. . .. .. . .. .. .. . .. . .. . .. .. . .. .. . .. . .. .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . . .. . .. . .. .

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

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

po,BamR. . .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .Set' Lake Cny . .. . .. .. . .. .. .. . .. . .. .. . .. .San NO—- .S-le

01"'. .. .. . .. .. . .. .. .. . .. . .

F-S- C. . . . .. .. . .. .. . .. .. .. . .. . .

*Less thaii $500.

S.b-

TOW Indl~l 1,idaclaU C"`-~ ""Pap's ft.t.

C"'",ti-

GiftE.ee,pt

E.d. EIO*y. GP,,,. Midol.

do. I-.

10,641169a 2,571,517 M.835 6.338.711 25.485 1,373,325 SISOD 80,763 44, 39 97,202,179,11117 409,977 2.437 1,575.835 Z813 ",on 10,725 4,431 TZIN 62,5031,354,690 N11,970 7.020 943,259 5.257 77M3 4,547 OAT 6,17, 1,488"llazon 410,W 6.BS7 511,IU U12 011.745 4,W 5,.n 4,IG1 15.2731,138,93S 192,051 1236 $21,122 2,393 81 .058 17,193 17.363 3,912 BID1.260,300 324,Ug 6160, "ZO92 .,206 115,074 ",w 13.422 4.064 ?."ai.NZSU 297 .252 SINS "4,760 Ull 140,513 8.620 14,377 5,"1 4.3501.450,7111 5901647 7,374 694,142 1'"6 1261101 10.304 6.408 G'sas 5,210

231,273 47,475 3 245ju us 635,494 47 32 2,249 -

36,156 13 .317 40 6,019 85 3,487 2,967 174 674495 55 13,890 48 082 297 105 09

4n2W ~169 0 .59, 471 225,181 1 .271 11,590 416 1.586 840;12 74 87,153 333 68,676 399 M,913 2.002 521 17, 202" :3

so 28042 75 70,121 75 10,217 1 .356 677 1.000 -.1 B1 :1 1SAN 2 :11 3 - "o M 39' 73'240,00 175 33 22 IlG75 2S G 74 27

I'M.6se 164,268 429 951627 693 P,7X $33 479 0,759 61,87827.123 7 .00, 36 19 :1w

221620 a SO 7

32.711 12 .811 3D 16,924 lose 15 60 91 42.238 2,2384.M 4,M

t76.511 58,096 28B 81 .028 410 32,819 741 2,5M 569 41515,390 78 .Ml P 421 :212 1 :412S 12,211 392 576 1,042 54207,W 67,754 3SIG ", 5~ U 9.261 213 3,701 2,366 1,393201 .443 30,674 41 148 .255 1,408 9,759 943 "me SO, -143,457 47,023 2 .428 79 .171 870 8,00 4,055 430 487IN 082 86 96 .047 31 4,M 203 a 22

2:M 219 - - -

173.977 65,54147,295 21,50541 . 2 15,79 5242

.817 35.54776,216 38.753

U2,542 198.743127,399 33.937

4 .194 4.1946,929 6.929

406 84,317 380 7 .470 1,484 6,807 29461 17992 28 4 .659 121 2.147 277

363 U N 324 44.4 2

1 :41 3383 193:8331 3

12 69502 245 923 83

101 31012 5 5,789 654 71, 1 73~35 N 938 4.237 32,798 lJ48 1,057 2.386

1Z 24,109NO 06, M 239 1.965 370

1 .9421

0

1,08 3

15,273 5

157,606 30,091 574 114S40 124 9,615 1,139 601 435304 .S43 33,866 516 240,898 . 17,30 i'M 8,66, 1,358433,796 60,7% 117 312417 860 Z%59I 3,171 6,396 905112 .458 25.056 G3

7:4U 291 17 .209 10,592 956 717

N,3,0 M,328 1.58, 58. 19 89 5 .372 29 560 27 137 :1 16. 65 16.615 1,029 2 .624 340 187 224237 Z237 - - - - - - -

0,70 4,69D513,778 117,32DUlu 27,996

5.44512Be 28.163

47,387 18,B35143,89D 51,6010,4m 38,14591, .2 29,2592,394 2SW

18721321 0

. I'M . I .M 411 19 187 -3596 366039 1,60 :30,3DI 937 6,93 7,913 5 .1291.317 37

:327140 15 .846 6% 4 407 -

21 4037 9 1.763 1 1 .3 39 34555 131,44D U 7.921 2 .065 1,129

17 3 7 7506 1382 6 A 6 2 .967 239 146 -305 U.528 2.035 21,102 1 .479 757 531 1 .551131 109103 33 12,128 1 .563 $78 34 1,095164 40

:576326 16.514 1 .386 3 . 019 19 8

13,686 7.979 GO 2.078 839 2,426 n 192 w395,786 85.254 1,70~ 256 3941 9 11 16 17 11 1.658 2 .16189 a :737S~~S:13 6,641 5: 2, 21

5

95" %,us 3,027 20 016 439 28.896 3 .284 952 1~303 4 .350104 588 26sB3 so 63,247 10 9,165 141 4,ll~l 56 730.647 14,204 25 10.992 . 4,521 a G 185

207.9M 40,02 182 131 " 1,299 :30,913 415 2.05 489110,927 27,575 64 S IN N, 17.877 705 2,303 9365.

':4'1'

124 34,293 21 7,579 09 2,243 784

2W I2.-.79 2

28,288 17.82122.375 9M1 929 7,1363BB20 10.464

513,-197 199.874Q 578 31 .70

'1:.17

1 : : '12

47 92 2S52.684 21,693

411NO"'

211~'

. 5341 :G15

2.61 2,6155,927 5,927

3,111 6~411 I ? 274 - 45 59~O '424 2.885 1 as 9. 89

27 1336 121 1,409 426 332 , 240824 607 3 1.547 8 74 IN

991 267,630 1 .063 :18,114 1 .20 1,105 1,386214 21:71" 211 1. 1 260 33 670"' 3G " 's G

."o 7. Ill 174

396 16,707 7 2.664 323245

3965 29.W - 701 2 244 33 1

1 .111 223 :213 97 :13,274 3,653 2,997 2.4508821,499 3,388 624 385

2.035

1 .035 1 .6852,140 198

- .9iola,am aeVce cant"

Total . .. .. .. .. . .. .. . .. . .. .ilt,Atheit . .. . .. .. .. . .. .. . .. . .

Wakatimillic~thaawl

M1&aeM . .. .. . .. .. . .. .. . .. .. . .. .. . .soud"e. I . .. . .. .. . .. .. .. . .. . .. .. ..w- - -

:*~ * *h-HOWNDII~Attwntlc 11.9~

AlloanyAug ..BoOto,,Sloo,ly .. .. . .. .. .. . .. .. . .. .. . .. ..awwo . .. .. . .. .. .. . .. .. .. .

0"1"liellmMa-Sal,

A~e So-ce Cents. . .. . .. . .. ..B,.~-Sm- C-t. . .. .. ..

MI&AtW,ti' flegi -a.- . . .. .. . .. .. . .. .. . .. .. . ..N-k .. .. . .. .. . .. .. . . .. . .. .. . ..Ptd.del. . .. .. . .. .. .. . .. . .. .. . ..

w0w.m. .. .. . .. .. .. . .. . .. .. . ..PNadelp~ Se,,,OB Cwtor

ScAlsiew"t PAO :Aftea . .. . .. .. . .. .. .. . .. .. . .. . ..

G,l,in,sOcwo

NasMeAU..r.-C.I .M~N .S-C-ee

cm.1 R

C~,a . .. .. . .. .. . .Detoft .. . .. .. .. . .. .. . .. .. . .. .. . .. .1-oo .. .. . .. .. . .. .. . .. .. . .. .L-fle .. .. .. . .. .. . .. .. . .. .. . .. .

=O &- C-. .. ... .. . ... .atide,est Raetoe, :Abiwdee~ .. .. .. . .. .. . .. .. .. . .. . .. .

F. GO . .. .. . .. .. . .. .. . .. .. .. . .. . .. .K-k . .. .. . .. .. . .. .. .. . .. . .. .0-st ~St Pallsw.w .w . .. .. . .. .. . .. .. .. . .. .. . .Kan-I S- C-de," as-

Ab..'.On .. : :: :: :: : : ~ :: : :: :

Ch . .. . .. .. .. . .. .. . .. . .. .. ..D.Sam . . .. .. . .. .. .. . .. .. . .. . .. .. .D-, . ..Lall.Rock~- orl. . .. .. .. . .. .. . .. . .. .. ..okfallom Cay01,D,,aaA,at. S- Cl er . .. . .. .. . .. ..

weat" ReelectA

. .. .. . .. . .. .. . . FP~ . .. .. . .. .. .. . .. . .. .. . ..Re. . . .. . .. .. .. . .. .. .. . .. . .. .. . ..

SeattleO,dmF-

Sa_DB Co_

Table 10-Additional tax and penalties recommended after examination by class of tax 49and by Internal revenue regions and districts and other area s(in thousands of dollars)

S~Total O,as~wl Coqw Chapte, 5 E .-

WO ary mice Co-,tion

-Y- E-I:.Y.. Bfizca~

aadoe

1,910 .601 1.614 .1. 22,113 91,97 107,M 10.816 VA97 Squ, 12,191 31.332 .102 10.207 1 .2297-M 247,894 Lan 1 .253 17,635 2.039 4,061 " No 9,436 z9as U74 3.2 2 14=12,606 195.1192 zvm on lam 11285 3,349 647 .,So -290, BIG 2",231 2.1 *11 .541 3,103 955 10.494 1=0 4290 2,497 1 5

1 ;,704191, IS

.. ;I Z461 1 .949 7594 sas .341 3,427 774 0.016 3,550 Z789 2.alS253,695 2w,m 31160 11757 IGZA 1.853 4X4 NO 12.985 073 1710 3AH230,191 I03.a4S 2.915 us 16,07 1" 2.913 BUT 13.197 C032 1.559 I'M I.Y.Ml 391,11,1 S."i l ."S IU72 1,279 4,054 in 11,037 6,923 3.910 4.153 118.603 15~47S 7 a 693 16 210 53 41 L210 - - -

1 I,OGD 9.183 "a 65 662 41 294 1 M 408 1355.871 4.224 72 57 551 48 95 16 576 23246,684 35,996 472 Zee 3,339 245 695 248 1,898 824 1.6U 1,02766.480 57,697 437 79 2,830 699 1,021 20D 1,834 87 777 NOM.238 24.5113 US 125 2~236 135 673 101 1,391 565

Z 70 28 13 281 20 36 24 ISO M20,172 431 189 1,789 221 714 215 1,078 389 - -64 578 52.215 Us M2 4,677 512 1 .251 219 1 .483 3W 1,263 1 .110

5, 27 112 11 11 5 311 13s: I'D 317% 72 1 D a

. 411 DO S M 1 17I 1

274 11 .274 -22.B50 22,950 -

46,995 38,215 308 118 2,192 117 702 11, 2.04 1 752 1 .254 1152W.142 50.478 671 166 3 .688 $43 1 .004 210 1,676 572 "1 673aO,496 38,919 Go, 438 3 .085 195 698 93 1,055 365 575 67223:31 131:3111

1275 1 .650 1 DO 559 lie 1,127 439 -

5483 "

433 77 2.463 NO 353 94 999 40,15,643 4,504 69 SO 570 29 133 is Be so

11 .499 11 .4N -

45,126 34.687 369 184 2,5so 240 300 223 1,763 354 2.Ml l'"D w26748 23338 251 78 1.333 Im 185 74 leS5 201 -17:454 15,1&1 ON 39 1,01, 129 16, 50 270 326 10736:43, 29,979 320 63 2.990 174 .6, 162 1 .600 68 2I a

M 16,127 219 39 924 88 174 147 757 25 879,608 67 .243 882 586 3.878 70 l .M38 246 3 .641 0641233.355 28,284 531 85 , 1,837 172 326 0 1 .398 N o

21 :012 2 - - -2~ :11Nis me - -

27,661 20,029 301 206 1 .982 ~37 524 124 1~250 653 1 .368 1 .00740.309 31,312 521 278 2,631 63 Big 127 1,77a 732 am 99461,853 49,646 902 453 4,291 359 849 311 2 .788 877 563 81423,333 18,M 370 1 GO I'M 479 sell 0 1 .562 63 -19,253 16,262 263 71 1,175 143 415 0' 297 5338,165 6,450 157 42 61, SO 160 49 3-1 29210.502 10,5G2 - - - - - - - -

5 ."4 4 .927 1 GO 19 238 32 105 22 156 IGO

"48 60 .1r, See Sell 4.U7 551 089 111 2,319 1,227

2,, :S4, 17 .909 M 417 1 .457 2U 487 GO 2291 .26,276 5,325 1 N 21 .5 U 112 n

.256 102

25 .898 '"5 Sal 1 Go 2,353 Do 373 62 2.463 365~S :1112 9112 1 GO 74 619 1 u 3, 1 80 .915 675293 27,079 375 100 2,W3 176 NO 87 1 U2 450 1 487

33,91 24.461 551 254 2,393 391 Sol 115 1.675 S42 1405 163,21,385 17,317 295 120 I'm 103 M 172 1,078 30114 .618 14,618

0 :1~73 7817 GO 26 5D5 51 80 23 379 116

a 1 34,317 715 194 VD5 M 613 137 2,847 1,4674,370 3.544 96 21 ZiDa 59 61 35 127

1V - -

48,M7 33.737 756 310 5.8% 273 701 215 2.496 61626,556 U,13, wl 121 1 .528 149 285 80 1 .50, 4u1,559 1 .665

13,64

10812 13 43 791 117 128 19 1,271 32933,097 28563 240 48 1,842 172 366 95 1 . 990 6911,1:1B ~4~:M 320 '62 273 ;3 360 97 1463 1 1.363 1,

865 497 262 M i :16718

10 Go .220 D6615,010 15.018 - - - - - - -

':~71 1:1731 70 289 21 10 21 as8 7N ~45 .2 a357 u GO 370 56 580 211

6,860 5,591 110 105 297 78 I'D 28 389 1714 15 25 57 as GO 22 in 256

lSl :' 12:272, "j, 5.

280Gas 63 321 I,w iw IA14 1 .45027,14 24,135 319 164 1 . 127 91 197 57 527 520",

no 14.433 396 3D6 1,409 so 315 53 907 7513,210 1 I'M 88 24 463 a 74 4D GO, 3722

'161 :5711 10 1143, 4' 44'

12 71 a2'

33026 1 , .1 402 3,800 2DO I . BIG 1. 4,470 2 .M

U00 26 89, 462 159 1,957 168 459 60 1220 43512:2731 12,271 - -20.9,45 20,946

018

I NI

1 .034 1,157

Table I I .-Returns examined by examination division

N- .1,.u- a-,xal le, examna.,. .. . .. .. .. . .. .. .. . .. .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . .R I-ra .0, djual-na. ,xamol y ~mon .. . .. .. .. . .. .. .. . . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . ..a,Return,~ rximas-, VoIxai " MMM" o- .. .. . .. .. .. .. .. . .. . .. .. .. .. .. . .. .. .. . .. . .. .. . .. . .. . ..

Caro"a'a", 01 exan""m Maaro. . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. I I . .. .. .. . .. .. .. . .. .. . .. .. .. . . . .. .. . .. .. .. .AgIr if,dalaultse . . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .Ta tW`adlonxg~l appeals oft" .. .. .. . .. .. _ . .. .. . .. .. .. . .. . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .. .. .. . .. .. .Polonse,

wuuuxy no . .. .. .. . .. .. . .. I . .. . .. .. .. . .. .. .. . .. .. . . I .. .. .. . .. . . .. . .. .. .. . .. .. .Othar,I. .. . .. .. . ... . .. .. . .. .. . ... . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .

'includes quick assessments and Cases tramilemed to Justice Department .

Table 12 .-Overassessments of tax as theresult of examination(Exclusive of claims for refund)

Aar-1R-.. .dNartat, .1 Ratumia, (In -. of wilara )

IND 1981 low fall

I Tialal ~03D,132 IMM S37SA79 $395 .480"Woual .. . 6 .093 95.183 -95 .794 . 112,.0

E:=r 1:41 1,411 1 .11 . 1,M

to 605 1541 216,980 214 .215

E . . .. . .. .. . 4,138 :078 40,858 51,369Got .. . . .. .. .. . M 181 2aU 1 .274E . cas .. .. . . .. 3o73 1~900 7242 3 .671E-I~rl 3.398 3.710 4.300 5,27 6

Table 13.-Results of collection activity(in thousands)

TSxfm4~V'DQUkXPxx,1 Aix-N inAraoi . .. .. .. . .. .. .. . .. .. .

. .. . .. . .. . .. .. . .. .. .. .. . .. .. . .. .. . .. .. ..Cracow . .. .. .. . .. .. . . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. . . .. .. . .. . .. .. .. . ..CIOSWV ift :ul ai.=-. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. .. . .. .. .. .. . . .. . .. . .. ..(b) Maros, ot ausmad! W., tensity - ma-I . .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .: :: . .. .. . .. . .. .. .. . .. .. . ..

Dadonqui R.- I-biptions:Op." -nkay . . .. .. . .. .. .. .. . .. .. . .. .. . ...Issuo,aces. .. . .. .. .. . .. .. . .. .. .. .. . .. . ... . .. .. : :: :: .. . .. .. .. . .. .. . .. .. . . .dawarava . .. . .. .. . .. .. . .. .. .. .. .. . .. .. . .. .. .. . .. . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . :. .. .. .. .. . .. .. .. *Doing -_y .. . .. .. . .. .. .. .. . .. .. .. . .. .. .. . . . .. .. .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . ..

Returns Complian. Inuallgations Cloud . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . ..

-W- - Inustripularra Cloud . .. .. . .. .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . . .. . .. .. .. . .. . ..

Often, in Compromika larricaosed . .. . .. .. . .. .. .. .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .

E,tranximaxil AcUrAr.N.1- of foraiml q. ixa, N . .. . .. .. .. . .. .. . .. .. .. .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .kol- , evy loved - eal parties .. .. . .. .. .. . .. .. .. . .. .. . .samma t, lapany raxle. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .

I m

2,179 .2971,08,7 0.0,507

2,179,2971 .997 =

.,us18,41178,73 7

Ifto

1: 072

2~272

I. ,

1.930.2921.512.185

`18.1011 .930,2921,729.61 2

92,80927,29880,573

nan,

1:204

24122~1so

I'm, 1,4M$3,00,892 S4.678.653

.61,037

943U o

137

2

.5611

5401.1121.01 2

102

5tQ740

5 1

Table U.-Civil penalties assessed and abated(Dollars in thousands)

Aaaaaanarm . A.I . ... N.1 la,malou

NumW, Amxxrnt Mumlatr Anuum Number Ammail

Indl,iduaDahrx. rx,, .. .. . .. .. . .. . .. .. .. . . .. . .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 1 .215,793 210,753 151,793 65,02 1,D64.000 225,122EsamW si - ~ . .. . .. .. . .. .. . .. . .. . .. . .. .. . .. .. .. . .. . 5,259.9N 63a- 239,953 54,424 5,020.035 58,1,020Failure W pay. .. . .. .. . .. . .. _ . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 5,434,185 188,W6 644,974 22.204 4,789,211 166.102Bad c 1, .. .. .. . .. .. . . _ . .. .. . .. .. . .. .. . . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 157.800 1,480 5.453 223 152.347 1.257F,.W .. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. . .. . 9.355 44.479 M3 7.718 9.0n 36,731

"1919 . . . . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 12~.0711 '~Va 2.M I .. ll.,Ua I...

01. 9. 3 855 470 54 9.173 w Iyoulla 12,2011.942 1.180,245 1,045,228 151,349 11 .163,614 1.023,11117

C,xp,,rx1kmDsixxxx.y . . .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 143,470 180.666 28,766 162.038 114,712 26.628

E- M.I .. . .. .. . .. . .. .. . . .. .. . .. .. .. I .. . .. .. . .. .. .. . .. . 321,5all 160.406 45,197 58,069 276,351 102.337

Farkuma, ;iay .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . . .. .. .. . .. . 24,:574 77,6163 611 .05,1 Sc~ 181,52D 17.379Bad , 1, .. .. .. . .. .. .. . . .. .. .. . .. .. ... 2763 5 135 24 2,628

41

F.. ve. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. ... .. . ... .. . .. .. . .. .. .. . .. . 532 7,591 42 No 40 6.682al.gioarc. . .. .. . .. . . .. . .. .. .: :,*,,*,* .. .. . .. . .. .. . .. . **,**, . 3.11,17 6.198 - 92 365 3.766 OUM-all..... . .. . .. . .. .. . .. . .. .. . .. .. . . .. .. . .. . .. .. . .. ... 65 70 8 7 57 63ToMix .. .. . .. .. .. . _ . . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 721,607 439,6011 142294 291 .640 P9.513 167,9153

CMWy-nl IDeluxarency .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 2,304,041 395.551 1112.367 76.933 2,121.674 315,618M_M~... . .. .. .. . . .. .. .. . .. .. .. . .. .. . . .. .. .. . .. . . .. .. .. . .. . .. ... 663 268 M 83 433 asFailure lo pay. .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . . :1P . .. , . . .: : : .. :

'2135,306 507.354 39,956 2,512.546 D5.350

Fecki .. d.. . .. . . .. .. . . .. .. .. . .. 11: : :: : 201132 W7.717 3M.218 146.251 2,449,150 359,465Bad haak .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. . ... . .. . .. . .. .. .. . . 130.372 2,961 2,143 943 128,229 2.019Fraud. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. .. . .. . ... . .. . .. .. . .. .. . .. .. . .. . 1 .438 2,218 53 33 1.385 2 .1alNeghg- .. . .. . .. ... 171 34 3 M 134 8

To I, ~ . .. . .. .. . .. . . .. .. . .. .. . .. .. .. . .. . ... 0,220,953 I.M,os

. 1,015.402 256,224 7.213,551 M.&M

E .cla . .Do. ve. y . .. . .. .. .. . .. . .. .. .. . .. .. . .. . 320109 20,808 23,945 6,0611 296.16a 14 .741Guy darx,q.~. . .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . .. 1 13,251 26,383 10,674 23,499 2.577 2,683F

1 1 ~:5Pay. . .. .. . .. . .. .. . . .. .. . .. .. . . .. .. . ... . .. . .. . .. .. . .. .. .. . 238072 2 13 63199 7,734 174,873 13 .770Mrx.l. daK.1. . . .. .. . . .. . .. .. .. . .. .. . . .. . .. .. . .. .. . .. .. . .. . 41 : U '80 4*,65 7,366 36,5~17 3 .715Bad heck. .. . .. .. . .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. . . .. . .. .. .. . .. .. . .. .. . .. .. . .. . 3,380 22 96 1 3.284 21Fraud .. . .. .. .. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. . .. . 834 2,375 31 105 80 2 .270osx,~ 128 so 25 51 103 aT.1alo .. .. .. .. . . . .. ... . .. .. ... . .. .. . .. . ... .. . .. . .. ... . ... ... . .. . ... . .. . 616.936 SZ241 IOL595 44,024 614.Ul 37,417

Eatrala and GiftDeval . .. .. . .. . .. . . .. .. .. . .. .. . . .. .. .. . .. . 16.1746 49,943 54110 36,831 10,755 13,118,M-11ii-a .. . .. .. .. . . .. .. .. . .. .. .. . .. .. . . .. . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . ..

. to 5

F.Ium a, car.. .. .. . .. .. . . .. 2B.9 27.425 17.232 20,97D 11,217 SAMBad CWk. .. . .. .. . .. .. . .. . .. .. . . . . . . . .. . .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. . .. . 431 102 05 so No 22Fraxj~ .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . . .. .. .. . .. .. . .. . . .. .. . .. .. . .. . .. t 9 I'Sao 4 25 15 1,615NegiVe,ce .. ., . .. . 32 22 3 2 29 20

T,W. .. .. . .. . . ... ... .. . 45,114 79.1,12 ZZ7. 57.910 ZZ370 21.MlTo. ralt .. Paxx-'

Pivaish .

F,I,, to sign xv! had,xe W omvae a, allanuxalaxi, .. .. . .. .. . .. .. . .. .. . 6.274 030 0,930 1 .793 -3.665 "imOther

,

.. . .. .. . .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . 111,,120 .1,693 a, ., .l (PI'M :1'.399Fal lo 61.700 3~172 24.260 1 .757 37.440 1.4l5

381 182 79 I,M2 6Negligence

5 6

ou. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .... 34.558 55.178 22.926 36,432 11,63552 18.7460Ta, ta . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . . .. .. . .. .. . .. .. . .. .. . .. . .. 269,115 151,253 IU,4521 so'lito 134,662 51,574

raw All CIA thmattl". . .. . .. .. .. . .. .. . . .. . .. .. . .. .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. 22 .097 .041 Za".173 2,472.055 003,424 19,624.306 2,073,742

Note: Amounts may not add, due to rounding . With the exception of estimated tax, penalties can apply to any tax year .~batem'nts can apply to any tax year.

L ... than $500.I Include taxpayer identification number, failure to report tips, miscellaneous.2 Include

: Forms 1120, 990C and 990T.3 Includes Forms 940. 941. 942, 943 and CT-1 .-Includes Forms

104

1 A. 5227, 990PF . 4720. 990, 4638, 2290. 11 . 11 B. I I C, 720 and 730 .

a Includes negligence and miscellaneous.6 Penalties am fmm processing of individual returns only and do not reflect other penalties assessable under the Tax Re-form Act of 1976, Code sections 6694 and 6695 .7 Includes Forms 1041 . 1065 and individual retirement account file.

Table 15-Appeals division receipt and disposition of casesnot beforethe Tax Court (nonclocketed )

A. Progress of a-

sunuir

Amount Slated In re"nuer rident'sreport, tin annuarde, or dellare)

Nuarba Difiewricyof caeari ad

,enany(1) (2)

over

(3)

Pending OM , I . .. . .. . .. . .. . .. . .. .. . .. .. . . . .. .. .. . .. .. . .. . .. .. . . .. . .. .. . .. .. . .. . .. .. . . .. . .. . .. .. . .. -25.009 7.156,014 179,458

R.ennul 43161 5,702.447 102.974Deposed! of .6ii .. ... . ... . . *. .. .. .. ... ... . .. . .. . * 40. 05 2~964,140 69.06 6

01-111=1 mi"nus.'&ins. eom Orn. 31 05`1 2.290,742 56.478

"nelecon..) 1 41 .6% 1,499By Fayo, iiuui~li d; inauroay.. . .. .. . .. .. .. . .. .. 2 14 143650 3,002PON, fifiedilrentemeltoCinneal . . ., .. .. . . .. .. .. . .. I . . :. I . .* . 1:'4~' Wa(u1 4

Panuing ;;te,W 30 .. . .. .. .. . . .. .. .. . .. . .. ... . . . . .

. :- . . .. . .. .. .. . .. . .. .. . - 27,365 9,074,321 2U.3%

B . Requir e

surt.

Appeadi data tivati-(in thousands of doll

am,ity

11) '2)

Over.-I

(3)

Duiposed at, unal . . .. . .. .. . . .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . - 40,805 1,291,124 233,20831,OU 693.458 223,574

aniploy-*1 ..' ' - 45,U 822rejections) .. .. . . . ..

. .. I .. .. .. . .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. . .. 1,W6

BY toupow on""a 1=1. . . .. . .. . . . .. . .. . .. .. ... 2.6N 43,978 725Pebod, Ned, Von,

a. . .. . .. .. .. I .. .. .. . . .. .. . .. .. . .. .. . .. . .. . .. . .. .. .. . .. . .. .. . 5,441 WaN4 B'08 7

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard anddisposed of together .R Data revised from previous annual report .

Table 116-Appeals division receipt and disposition of Income, estate andgift tax cases petitioned to the Tax Court (docketed )

A. Progninue of worft

Sun.

Andium edited In Whiten,notice (1, thourand, of dollara)

N-W Deficiencyor Me

0'case. am *n'tParrett,

11) (2) 13)

Piundnq O~ " I .. . .. . .. .. . .. . .. .. . .. .. .. . . . .. .. . .. .. .. . .. . . .. . .. . .. .. .. . .. . .. .. . .. . .. .. . .. .. . . .. . . .. .. .. . . 9,00D 1 .143,073 17.490

A.emned 15.~ "'..7'7 3.121paposexi . .. .. .. . .. .. .. . .. .. . .. . .. . .. .. . .. .. .. . .. . .. . .. . 12A55 632229 1 .765

=A,ope 1- . . .. .. . .. .. . .. . .. . . .. .. .. . .. . .. 6,91559 IM031 5917 7" WOunalf J.k fWuuJ.,- . .. . .. .. .. . .. . .. .. . ..

. . . .. . .. . .. .. . . .. . .. . .. . .. .. . 5,339 1577:~W 674redo earsioner, M Coumel 5 sole puroultul.Peroung Sauternes, 30. . .. .. . .. . .. .. . .. . .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. . .. . .. .. . .. .. .. . .. . .. . .. .. . . 11.689 . 1 .697.561 2

B. Rearna obtained in di"aftlom,

M .U.d

Appeals date ineaux,p. thourana of defterall

Avenue deficiency . Over.C .- and -tpenalty

(2) (3)

Depend of, lotal .. . .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . . . .. .. . .. . .. .. .. . .. . .. . .. .. 12,455 WWS 5,475

..5135 1.30,. .. .. . .. . .. .. .. .. ... ..

.. . .. .. ..: :: :: : :: :' ** : * * * ' : 119,511, NO

of : .. . .. . .. .. . .. .. .. . . .. .. . ... 5.339 2 :N `Unagreed, Varall edi 1. counnel'. .1. puroul .- . .. .. .. . .. . .. .. . . 457437 674

I A case represents taxpayers grouped together by tax periods with common or related issues that may be heard and pis .posed

oftogether .

" Data revised from previous annual report .

Table 17-Requests for tax rulings and technical advice (closings)-EP/E O

S.W.1 T My ., FieldTotal firaquer," R--

Total .. . .. .. . .. . .. .. . .. .. . . .. .. . .. .. . .. . .. .. . .. .. . .. . .. . .. .. .. . .. . .. .. . .. . .. . .. .. . .. . 8.432 7M3 no~rvial Man.. .. . .. .. .. . . .. . .. .. .. . . .. .. .. . .. . .. . .. .. I .. .. .. . . .. .. .. . .. .. 3,0,14 3,00~i

4'= E -- I I . .. . .. . .. .. .. . .. . .. .. . .. . ... 3'W7 3.660 24 71ZP.. . .. . . .. . .. . .. . I I .. .. . .. . .. . .. .. . .. .. . .. . . . . . .. .. .. . .. . . . .. . .. . .. . .. .. 101 1,299 182

Table 18-Determination letters issued on ERISA employee benefit plan s

atut. IssuedT .1

Definedearned

Wiredcontribution I ESOP camnlautkun B-111 Total

initial Ou Ifteadon.Qual,fied . .. .. .. . .. . .. . .. .. . .. . . 56,263 go 56.361 22,292 78,653Parucpaung E.Ployea. . . .. . - . . 1,645,495 51,627 1,697,122 2.419,476 4~116598Nut 0-Iffied .. .. . .. . .. . . .. . .. . .. .. . .. .. . .. . .. . .. .. . . .. .. .. 29 0 29 1

5

anoned I.: -OU 'Nud . .. . .. .. . .. . .. .. . .. . .. . . .. . .. .. . .. . .. . .. . .. .. . .. .. . 22,711 122 22,033 17,887 40 .720Not Oualdext . .. . . .. .. . .. .. . .. . .. .. . .. . .. .. . .. . .. . .. .. . .. .. . . 22 0 22 6 28Trumenat ons :O-Ned . .. . .. .. . .. . .. . .. .. . .. . .. .. . .. .. . .. . .. . .. . .. .. . .. .. .. 8,14B - 8,448 4444 12,892Not Quiuul. .. .. . . .. .. . .. .. . . .. .. .. . .. . .. .. . .. . .. . .. ... 26 - 26 7 3

3

I Includes stock bonus, money purchase and profit sharing plans.21nitormation not available .

Table 19-Number of exempt organization returns examined by type

FY 1911

501(c)(3) . .. . .. .. . .. . .. .. . .. . . Private Foundation . .. . I I .. .. . .. . .. . .. .. . .. . .. .. . .. . . - . . .. .. . . .. . .. .. . .. . .. . .. . .. . 3,28Nonsuinixt Clurnext Tneri . . .. .. . .. . .. . .. .. . .. .. .

. 6.46501(c)(3) . . .. . .. . .. . .. .. . . As Ott.. . .. .. . .. . .. . .. .. .. . . .. .. . .. .. . . .. . . . . .. .. . . .. .. .. . .: .: . .: ~ : : : : : =1 2.59711~~' 4

50 Oi . . . .. - - : :- :: : : - : : : : :: : - :: : . . . . .. .. . . i'20501(t,)(S) . .. . .. . .. .. . .. . .. Buerness .. : : :: . : : .: : : : :: : :: 5515 m I I" . .. . .. . . . .. .. .. . . .. . .. . I . . . . .. .. . .. . .. .. .. * ' ' : :- .: 1:528Oj~ .) . . .. . .. . .. . S.Cuid ..Rl=". .. . .

. ': '.. . I .. . .. . .. .. 2, MNJ C).

. .. . .. . .. .. . Ali Others I I . .. . .. . .. .. . .. . .. .. . .. . .. . I . .. . .. . .. . .. . .. .. .. . .. . . .. .. . .. .. . . .. .. . . . I I52 . .. . . .. . .. . .. . . FamesCouporawa . .. . .. .. . .. . .. . .. .. . .. . .. .. .. . . .. . .. . .. .. . .. . .. . .. . . .. . .. . .. .. . .. . .. .. . .. . .. . .. . . 499

TOM . .. . .. . .. .. . .. . .. .. . .. . .. .. . .. . .. . .. .. .. . .. . .. . .. .. . . .. .. .. . .. . .. . .. . .. .. . .. . .. .. . .. . .. . .. . 11 .. . .. . .. .. . .. . . .. . .. .. .. . .. .. . .. 20,102

216

Table 20-Number of active entities on exempt organizations master file

I M

IRCSoctlionSCII .):

~21~ CT.,~.at"SCO-rg.aMZM..U,MW.~.t.of .Corq."... . .. .. . .. .. .. .. .. . .. .. . .. .. . .. . .. . . .. .. .. . .. .. . .. 42 a5

ddr .. . .. . .. .. . .. .. .. . . .. .. . .. .. . .. . .. . .. . .. .. . .. 5.358 5,355.1. _ . . .. .. . .. .. .. . .. .. .. .. '327,758

~11~ .. . .. .. . .. .. .. . . .. . .. . .. .. .. . .. . . .. .. . . . .. .. . .. .. . 129353 1291101~5) Ulloo, Ax"air. Org,lur.-I .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. .. .. . .. .. .. . .. . . 85,774 K1896) lkoi~iii- L. I . .. .. . .. .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. ... 48.717 48.908I?) Social and Fl=.n D . . . .. . .. .. . .. .. .. . .. . . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . 51,922 51 .958

Fraternal Beretam, Socetica . .. . .. .. . .. .. . .. . ~ :~ : , . 13;,4 9 135,798MFWM~ b : :: i~ s ~ ~ .738 7a95rO)=EMpIowaVB-f-qS- . .a

Ralernal Ba.boar, S... . . .. .. .. . .. .. . . . .. .. .. .. . .. . .. .. . .. .. .. ... 16,178 15.99

~212 11

1 lo-"t I L'Ife .. . . .. .. . ... .. ... . .. . ... .. .. .. .. .. . ... . . .. . . . .. .. . .. .. . .. .. .. . .. .. . .. .. 4,945 4 .973113) -1- C... . .. .. . .. .. .. . .. .. . .. .. .. . . 947 6 .085(14) Groda un... . .. . .. .. .. . .. . .. .. .. . .. .. 5,865

M..l 1- C... .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . 1.140 "099Corti . W Fircarca C'M operatic, . ~ .. .. . .. .. .. 22 2

am 79488

22,2447 21,1158a . . .. . .. .. .. . .. .. . .X Lpl ~Z.Z7!xxxo . .. .. .. . .. 46 641(21 1 Black . .. .. . .. . .. . . . .. .. . .. .. . .. -

Nfid) Rellidavaand Apostolic orga lion .. .. . .. .. . . .. . . . .. .. .. . .. .. . .. . .. .. .. . 1 .1, 67 58etjla~C--tw . Ho.0.1 . .. .. .. . .. .. . .. .. .. . .. .. . .. .. . . . .. .. . .. .. . .. . .. .. . .. .. . .. .. .. 1 12

$all') I a d. codoldrabirria521 F=`_`- OM - o .. . . ... .. . .. . . .. . ... ..... . .. .. . .. . ... .. .. . .. .. . .. .. . .. 2085 2 .M

TotIl .. .. . .. .. .. . .. .. . .. .. .. . .. .. . .. . ... . .. .. . . .. . .. .. . .. .. . . .. .. .. . . .. .. .. . .. .. .. . .. .. . .. . .. . ___ . .. . .. .. .. . M.433 .51,01 2

*This figure does not represent a true universe of section 501(c)(3) organizations because certain organizations, such:a churches, their integrated auxiliaries and conventions or associations of churches, need not apply for recognition . 1.e.ption unless they desire to receive a ruling . When issued the ruling letter goes to the central organization, but it

covers all of its subordinate units. Only the central organization is established on the exempt organizations master filewhe, it is counted as one entity in the figure as stated above, However, this one ruling may represent a large numberof

suborchnate units, as in the case of larger religious sects . An exception are subordinate units considered nonintegrat-ed auxilianes' which are established and included in the above figures since they may be required to file information re-turns as prescribed under IRC sec. 6033 .

RM

Table 22~lnternal revenue collections, costs, employees and U.S . population

Fiscal y . .r

1952 . .. _ 271.872,192 65.009,585 .560 042 157.553 112,62 56,309 3,953 52.3561953 .. . .. . .. .. .. . .. . .. . 266,590.806 69 06.535 .389 038 160,1" 435M 53,463 3,834 496291954 268.969.ID7 69.919.990,791 0 .38 163,020 426,89 51,11, 2,707 48,7N

1955 . .. .. . . . .. .. 278AU278 66.2118,692NO 042 t65a3I 399M SOADD 2 .675 "82's1956 . . . .. .. . .. . 299.894,710 75,112,649 NO 040 168,903 444 .71 50,682 2 .583 18,0991957 . .. .. . .. .. .. . .. . .. . 305,537.814 N.M .917,000 0 .38 171,984 466,16 51 .3m 2,832 48,532195e . , _ . . 337,428.789 79,978.476,484 0 .42 174.882 457.33 50,816 2 .09 47,9071959 . . .. . .. .. .. . .. .. . . 355,469,228 79.797.972,11% D .44 177.830 448.73 51 .226 2.969 48,257

19W .. .. . .. .. . .. . .. .. . . 363 .735,359 91,774,602,823 040 1 N.671 507.96 51 .0,17 2 .910 48.137IN, . . .. . .. .. . .. 413.295.238 94 401,086,398 044 183.691 513.91 53 .2156 3 .N2 50.164

2450 M 420 99440.839 .245 045 186,538 53309 $6 .401 3 .401 53 .081)

9,63 . 500:8W314 1

O~I~7 11 5%74 59,71 ,"5 0 ~9, :lPar 549,02:131

1:2115 21,171 .111 3,657 5605112 60: . M9 5115.03 61,059 3,839 57,220

965 .. .. . .. . .. .. 597,387,471 1 U.41I.633,721 0 .52 194,303 M8,95 62 .098 3 ."1 58,217

M a 62.861 .929 128,879,961.U2 048 196,560 65568 63 .508 3,902 59,526

7 667,080.295 148,374,814,552 045 198,712 14668 65,946 Us, 62,0521958 .. .. . .. . .. .. . . . .. . 699,190 .304 153,363A37 .665 0 .46 200.706 765.48 67 .574 3,967 63.607190 .. . .. .. . .. .. . .. . .. . 750,785,475 187,919,559 .668 040 202,677 927.19 66 .06,1 3 .862 62,202

1970 .. .. . .. .. . .. . .. .. . . 886.159162 195,722.096 497 0 .45 204,878 955.31 68,683 4 .103 64.560

4'72 l,"'.5 297 191 .6,17,198,138 0 .51 207,053 925.63 68,972

' ~ ~: : :. 4,358 64,614

1973 1 ~~227 :310:11 51 13D,1:11,5:716:~171 0.54 Me 84,

6854 4.134 64415WIN z Is .4

'. 049 210:4160 ; : 1'30 ,, 74:170 4,505 69,665

1974 . . .. . .. .. . .. .. . .. . 1.312 .894,661 M.952.253.663 0.49 211,901 126,924 70,921 4,310 74,611

1975 . .. . .. .. . .. . .. .. .. 1,584 .711 .486 293,822,725.772 0 .54 213,559 1,375 84 82.339 4,531 77,8081 .17,111 .6119 M1.119.791.922 0.56 79.532215,t42 1 40614 84,264 1.732

:790 .588 .738 358.1394416,730 0.50 217.329 1,647.91 83.743 4.991 78,7491978 . . .. . .. .. . .. .. . .. . 962 129,287 399.776.389.362 049 219.033 1 .826al 85,329 4.919 :0. 101979 1 . .. . .. .. . .. .. .. . .. .2.116 6121 460,412.185.013 0.46 220,999 2.0113 32 86,168 4.978 1 .1908 6 5

044 223~3113 2~325 U 87,46il 5,11419W . . .. .. . .. . .. .. .. . .. - 2 .280 : 38 :622 19,375,273,361 0 823501981 .. .. . .. .. . .. . *2.465 .468 .7N 606,799,120,630 041 225a65 2,68655 86.156 5~1 81,046

Raid

(1) (2) (3) 44) (5) (6) (7) (a)

cog, or Pop.haflo.coliacham, c"'I", (tho ~

$100 aii

A-9. M.n. -U.d

Tax W N .11-1capi. Total offi. .

* This figure represents actual IRS operating costs from FY 1975. exclusive of reimbursements received from otheragencies for services performed. While the operating cost figures for fiscal y ..r . prior to 1975 may in some case in.clude reirrib"emenla, 11cis. amounts are small and do not alter the cost figures in column 3 .-Ec ....ic stabilization program average Positions included in 1972, 1973 and 1974 .-Federal ene

`gyprogram average p .sitions included in 1974 .

-1972 adjusted by 3,990 average Position, to reflect the AT&F transfer-July 1972. AT&F included in years 1948-71 .-El- average Positions transferred to Officia of the Secretary in 1965. Twenty average positions transferred to Of.fice of the Secretary in 1963.

Table 21-Disposal of exempt organizations applications

AppOutialm, tor Psupmonation

Approved Dar*aa M-1 Tom

MC=

~

I =Og.WU,,da, Act Of COV 3 . . .. .. .. . .. .. . .. . .. .. .. . .. .. - - 1

2) T,V1=C- 26,162 011 10.09912 sl .72

~11; =,nor _".... . .. .. . ... 2,6 11, am 3,727~5) Laox . Ag-lus N. . . .. .. .. . .. .. .. . .. .. . .. .. .. . ..

475 a2 582

7~ BIS -.L .9.1 .. .. . .. .. . .. . .. .. .. . .. .. .. 1,7 121 .3 2,35836Social Ird RrcnlaW Quid, . . .. .. .. . .. .. . .. ... TTM 146 61, 119 M18)Frillar.1 Banal.." S.. . .. .. .. .

2' 12 63

is) 'oWrox, EM 2 a 202 918P) Donicasc Frat:=q .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . . .i. 40 6 so 1 N

1 ~ T..-' R .-I F.. . .. .. .. . .. .. .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. .. .. .. .T,2Baoolerl L 1.In- Man. . .. .. . .. .. . .. .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . . .. ... 139 15 88 242

T~) C_`M Go-- - - - - - - - : :: :::22 7 49 281

I14)D-Un.. no .. . .. .. .. .. . .. . .. .. .. . .. .. .. . .. ... 10 - 3 13~; .I~ 111101n,-.~,XCIr4pa : .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . ... 19 a B MC- .. . .. .. . .. .. . .. .. .. .

rl 7) S-rol-tol U-00yorarl Borah Tw . . .. .. . .. .. . .. .. . .. .. .. . .. 35 1 44(18)Empioyee Funded P- Trial -

~l 9) Wa, V-,ars' 0,gam-na 5", 122

2,~ La Is36 51

I I .. . .. .. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. . ... 3 1 4,aM,d~ Awidolk; and R .Ilgim OlIgandla a . .. .. . .. .. .. . _ .. . .. . .. .. .. . .. .. . .. .. . ... 27 1 249

C.-fi. Mixionala, .. . .. . .. ... I .. .. .. . .. .. . .. .. .. . . .. . 2 2SCM

C-P.s'""" Ore

. of Opanatft,q Educational Ong. . .. .. . .. . .. .. .. . .. .. . .. .. .. - - -121 Farraina'Cooporali- .. .. .. . .. .. .. 7 4 3 11 '

4N IA)N emn! Cooffla , Tnists . .. .. . .. .. . 4' 15 20fult~add C7ice filifirilasalidl Dan-Ambon Lationa . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. . .. .. . 2432 221 1 D07 3.660

dram TOW . .. .. . .. . .. .. .. .. . .. .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. . 361854 LOn 13.853 5ZM

I Applications withdrawn by taxpayer, incomplete applications, etc.

Table 23-Costs incurred by the Internal Revenue Service by activity(in thousands of dollars)

Approginatim by actility can.,

Me 1981 lm IN, 1980 1" 1

Tow obliotiona, onmovildions and rawburiabia . .. . .. .. . .. . .. .. 2291,770 2.M576 1 .795.130 1 .942,751 49415,16 537,125Obilgations agaaral approolood fundi, .. . .. .. . .. . .. .. .. . .. .. .. . .. . .. .. . 2,280,839 2,465.469 1 .786,551 1.930,190 4N,288 535,279

SiMan-dri .pan .:Total .. .. .. . .. . . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. . . .. .. .. . .. . .. .. . .. . 148,045 162.19. 125,236 137,335 21.801, 24 .552

E .-tv,. dixecl .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. . .. . 12,977 17,627 10,2U 11,373 2,743 6 .251Inw-1 ud,l rcl -ly .. . .. .. . .. .. .. . 33 BID 36,113 28,357 29,032 5,192 6,281

'lam23MO 25,687 18,415 21,535 4.885 1,152

LN11=7`7i * , , * 53,850 58,405 48,617 52,816 5.2,11 5,569T .lvi,cal ..g. and as . .. . .. . .. .. .. . . .. .. .. . .. .. .. . .. . .. .. . 24,031 24 .362 20,583 21,779 3.448 2.583

Ta.pay, -"' and u- pro ...Ing:Total .. . .. . .. .. .. . . .. .. . I . .. ~ . . .. .. . .. .. . .. . .. .. . . .. .. . .. .. . .. . .. 707.866 629.461 533,0118 550.535 254,798 270.926

D. . -.ng ocestiona . .. .. . .. .. .. . .. . .. .. . .. .. . . .. . .. .. . .. . 569,281 593,764 420.474 443,661 142.807 150,103S_4 1 12,422 14,418 2,476 3"MTax .368,

2 ; 8 .~15 3 04,172 109.515 117,697100,456

E.-in'tiom, and lappaiTotal . .. .. .. . . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. . $39,307 901 .542 7D5.391 767,328 133,M 144.214Exannalons . .. . . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. . 779,637 836 .416 651,975 700.007 127,662 136.409".I~ . .. . .. .. . . . .. .. . .. .. .. . .. . .. .. . .. .. . .. . .. .. 59,750 65,126 53,416 57.321 6.311 7,805

in...uption. and coulictiorcTotal .. .. . .. . .. .. . .. .. .. . . .. .. .. . .. . .. .. .. .. .. . .. .. . .. . .. . W5,541 572.272 421,856 .76,922 83,665 15.200

Tax fraod vivasagabom, .. . . .. .. .. . .. . .. .. . .. .. .. . .. . .. _ 140.031 153,927 110,732 126,682 23,899 27,245Collevion . . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. . 297.W7 U9,410 24 .305 291,438 40,642 57972Employee Planii/e.earpt ogamrat,ons . . .. . .. .. . .. .. .. . .. . .. .. . .. . 66.963 611s35 56 .819 58,872 10,144 10 .063

Raimbortabdo, obligallom total . .. . .. . .. .. . .. .. . .. . .. .. .. . .. .. . 10,937 15,107 "79 IZ"O 2,3511 Zaire

To.] PerstainalC -aft and =lux

P2

Table 24-Costs incurred by the Internal Revenue Service by office(in thousands of dollars )

Intaireas -nin, "es, clunict, or retaw

internal Rev. . Genii ... .. .. . .. .. .. . .. .. .. . .. .. . . I .. .. . .. .. . .. .. . .. .. .. . .. .. . ..

I.. .. .. . .. . .. .. .. . . - . . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . ....rec . .. . .. . .. .. .. .. . .. .. .. . .

seiAre61

, arAnVal .. . .. .. .. . .. ...lo,na.t . .. . .. .. .. . .. .sautti...

Roi .. .. . .. .. . .. ..Regienlil Insenic . .. . .. .. . .. .. . .. .. . . .. . ..oil- .1 Invinnevenal op-nivis . .. .. .. . .. . .. .. INo-' Unneune, C.

", . . .. - :- . .. . . .. .. .. .. . .. .. . .. .

IRS Data Cenne, .. . .. .. .. . .. . . .. . .. . . .. .. . .. . .. .. . .

it - Gari n~onlAffenl .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. .. . .. .. . ..-Allnn c . . . .. .. . .. .. .. . .. .. . .. . . .. .. . .. .sourneas, . .. . .. .. . .. . .. .. .. . .. .. . .. .. .. . .. .. . . 41 . . .. . .. .. . ... . . .. . .. .. . .. .central .. .. .. . .. .. - - .. .. .. . .. .. .. . .. .. . .M-eal . . .. . .. .. . .. . . .. .. . .. .. ..S.a,. .. . .. .. . .. .. .. . .. . .. .. .. . .. .. . ..w.. .. .. . .. .. . .. .

Penitential,.I conn"n. Travel Equfi~trant

J

11) (2) (3) (at (5)

2.480,576 ,NZ759 63.493 23, 3 450's5l469 M Is :114 4,5 5 10,066 299.471320:137 N55 "S 6 207 1,882 25.472211:~1 ~1 Is 2~1 ~ : ~1 1 4 47,1 13,473.4 2 :74

10 675 1 .653 22.231,98,973 176.119 6,501 2,103 14,25023 :2" 21 .5 '7a2 772 775 13jol)2-11 .21

, 7 s:675 2,034 17,531

375.t8O 332,5N 10,865 3 K' 28,11739,716 36,684 562 792 1 .678211.256 25,057 2,196 '02 90319069 15,617 1,676 24

1~732

17,535 9,418 17 12o 7.o7132,17a 28,065 92 105 3,91 2

21.751 18,581 52 409 2.23516,19a 14,673 297 1 ~

"12.589 1,079 13 2 5.14' :1'44 1. 21 462 165 '"1'6879 j~

.572 635 118 "',17229 14,802 1,271 225 .124918 20,015 Ull 355 2,06

c

10 438 Go 114~~121 8 2 7AuguIl a .. . .. .. . .. .. .. .. . .. .. . .. .. . .. .. 0

4211 24

2"

SOMM37, Ss MJ'02'~ J.Ino 1 3' 1,993

B-Ir .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . . .. . .. .. .. 36,'42 34'0

5M 241 "3w

sulfate . .. . .. .. . .. . . .. .. . .. .. . .. .. .. . .. .. . .. 21,710 Is 772 91 1.4'

Burling . on . .. .. . .. .. .. .. . .. .. . .. .. . .. 2 .818 244121 1 G71 1 7'~3 5 s 78Hartford .. . .. .. . .. . .. .. . .. .. . .. .. .. . .. . .. .. 18,817 17

: 49 2 65937 31 1. . ... . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. 12P--h .. . .. .. . .. .. .. . . .. . .. . .. .. .. . .. .. . .. 4,484 4 .002 201 269

14 27BProveence, .. . .. .. . .. .. . .. . . .. .. . .. .. .. . ... 6.110 S.619 I' IN~Allalltlc Rega, Carnnilead Tra.N .. .. .. . . .. .. . .. .. .. . 267 - 257' - 0A So-. ,ar . .. . .. .. .. . .. .. 4 120 21 5.5

64 116 27: 7.77'1Beeknover, Sevee Cerra, .. .. .. . .. .. 4S :4 . .'4ol : 1.1 ol 7

MWA tre. 633 106 73Bafterner - . . .. .. . .. .. .. . .. .. . .. . .. .. .. . . . .

: :: 4's'5' 1. 13' 11 .111,

N-ek . . . .. . .. .. . .. . .. . .. . .. .. .. ljoo~'.21 :1

. .. . .. .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. 35,622 32171 77S IS 1,19S1~7:1 5N 55 l.8M

08;0'~% 4"No 11; 13' 3WI.tr,t . a,251 3,971 I N

688 558 1 2Mal-atternic . .. . .. .. . .. .. .. . .. .. .. 10 - 187 - 3Mal Allare, =Centralled To rang . . .. .. .. . .. .. .. . .. .. . .. .. .. . .. .

Pre .dellhas c- .. .. . .. .. . .. .. . .. .. .. . .. .. . . 45,697 39.520 97 70 6,010

All.. .. .. . .. .. .. . .. . .. .. . .. .. . .. .. .. .. . .. .. . .. .. .. . . . . . .. . .. .. .. .. 32.553 28 .02 1,541 165 2.245. . .. . .. .. .. . .. . .. .. . ... "

.1 12 117 732 11 162. .. . .. .. . .. .. ..e:212 G

11 ~55

21 is "042 53U"'1

4

Jae. . .. . ... s 7'~ 1, 557 0 3 4'a.,. .. . .. . .. . .. .. . .. .. . .. .. . .. .. bd . .. . .. .. . .. . .. . . .. . . . .. 49~01 : ,7'28 Isil 56 2.609to 18087 " 290 .5 91

M.I.MTr6nelf 289 287 - 26.513Aaln.S-C~C't . .. . .. .. .. . .. . .. .. . .. . .. . .. .. .. . . .. . .. .. . .. 49,805 42,95i 125 21Marione

S_ Unit, . . .. .. . .. .. .. . .. . .. .. . .. .. .. . . . .. .. . .. .. . I . .. .. . .. .. . . 4063 U565 122 313 5 WC

.-'ncarnaa . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. .. 23. 810 83 23o-la .. . .. . .. .. .. :303 V 571 i.M5 311 356D. are.. . .. .. . .. . .. .. .. . .. .. . .. .. . ... .. . * .. . .. .. .. . .. .. . .. .. .. . .. .. . 41 .842 37:99 1.583 M' 2 :DGD

Old.nal-I . . .. . .. .. .. . .. . .. .. . .. .. .. 20,886 is,42

844 ;06 1.4511

L-11 . .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. 13,875 12,42 .0 794 416 s

P.'kaeaI .. . .. .. . .. . . .. .. . .. .. . .. .. . .. .. .. . .. .. . .. 7,612 6,749 444 7~ Us

=G.jR,1.n:C .rInPnod T at . . .. .. . .. .. . .. .. .. .. . .. . .. ... 330 - 3 -I

. - ,.. Came, . .. . ~ . .. . .. .. . .. .. .. . .. .. .. . .. .. . . ~ ::* : :~ :~ : : :: ::~ : 45X5 38,701 1 n64 1 .015 5 .922

5 7

Table 24 .-Continued(in thousands of dollars )

Internal revente, Office, efistrict or elP.T .Ial c. .- T-I Genital omer

aulan,

(1) (2) 13) (a) (5 )

mi. . . IAbar- .. .. . .. . .. .. . . .. .. . .. . .. . .. . .. .. . .. . .. . . .. .. . .. .. .. . . . .. . .. .. . .. 3,798 3~314 206 5 inO"cago .. .. . .. . .. .. . .. . . .. .. . .. . .. . .. . .. . .. .. . .. .. .. . .. .. .. . . .. .. .. . .. . . _' . . 58.096 u 4. 11540 G2 ,go,D .a Me- . . . .. .. . .. . .. . .. . .. .. . .. . .. t2so3 11,59B 552 36 616Fargo .. . .. .. . .. .. . . . .. .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. .. .. .. . . .. 3.565 3 .125 251 5 205Mi-I,.. .. . .. .. .. . . . .. .. . .. .. .. . .. . .. .. . .. .. .. . . .. . .. .. . .. .. . .. . .. .. . .. .. .. . . .. 18,099 16,710 W5 14 771Orn.. . .. .. . .. .. .. . . . .. .. . .. .. .. . .. .. . .. .. .. .. . .. .. . . .. .. . .. . .. .. . .. . . .. .. . ... 8.52D 7,677 432 19 392St. L.u. . . .. .. . .. .. . .. .. . .. . .. .. . . .. .. . .. . .. . .. . .. .. . .. . .. . .. . .. .. . .. .. . .. .. . .. . 28,501 26025 1.170 71 1,114St. Pad . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. . .. . 22.597 20.794 980 9 fi'~Sionngtold - _ . . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . . 14 .083 12,726 655 5 695M- ReWn~-ennaleed Trams .. .. .. . .. . .. .. . .. .. .. . .. .. .. . . .. .. . .. .. . .. .. . .. 257 - 254 - 3Karl- On' Sewe Center 51 .020 44917 150 410 5,U3

Soun-tartkbanuarque .. . .. .. . .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. 5,782 5.250 301 26 206Amen . .. . .. .. .. . . . .. .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. . 44 .1N 39,118. 1,887 09 1,779=nn .. .. .. . .. . . .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. 3.16s 2.661 W21 44 147

Danna, 4~ MI39,651 1,753 216 2,961

17 :~1 91 ~3 1 a:'111 02314

12 '7,1Ula.Rccl~ 580 a 12N- Onen. .. . .. .. . . .. . .. . ... 18.057 'G"69Mitt.- Q .. . .. . .. .. . .. .. . .. .. . . .. . .. .. .. . .. . .. . 16.182 14

'531'34 lot76 12

3N 789W.Iila .. . .. .. .. . .. .. .. . .. .. . . .. .. . .. . .. .. . . .. . .. .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . . 12~206 11 D01 581 62 56 2Ca,"I","' T.n.V . . .. . . .. .. . .. .. . .. .. .. . .. . .. 473 - 423 - SO

A.t'n S- Canne, . .. . .. .. .. . .. . . .. .. . .. .. . .. .. . .. . . .. .. 58,957 5D.652 246 463 7,596War-m:

Ane~~I! . . .. .. . .. .. . .. . . .. . .. .. . .. .. .. 5966 5.075 362 51 478

Helena 4':4" 4~714 277 4' 343271 7,2 s7. ~3 18Howinu 6,656 6,167 205 35 249

L .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . . .. . .. ... . Go 098 71211 2.711 I.D 1,1161 9 11:7 ass 1~1

2 : 84 68 So.

P.I.M . .. .. . .. ...: 4 13 DI" 563 as 937R.. . . : :' . . .. .. . .. . . .. .. . .. . . .. . .. .. :5, 3 7:3701 318 63 426San Lalke Oly . . .. . .. .. . .. . .. .. .. . .. .. . .. . . .. .. . .. .. . .. .. .. . .. . .. .. . .. . .. .. .. 6,575 6 'Is

0 41

San Florio- . .. . .. .. . .. . .. . .. . . .. . .. .. . .. .. .. . .. . .. .. . .. .. . .. .. 58,614 13.129 1 .857.. . 164

Seen . . .. . .. . .. .. .. .. .. . .. . .. .. .. . .. .. . .. . . .. .. . .. .. .. . . .. .. . .. . .. .. . .. .. .. . .. 21.951 19.802 D04 173 1 PUWestern A on Gantt liated Tuaning . .. . .. .. .. . .. .. . . 340 - 298 - 41

0"enSr,:~a C-r' 54,412 47,715 171 291 6 .234

Peir.

S.-Ceeter 64,457 56,063 162 653 7,579

Note: Reimbursements are included in the above figures .

Table 25 .-Personnel summary

Avarn. eoliftlee.niallea dLocatim and tym Nitrites, _WY . . at

el. . of Y . .'

1980 198, 1980 flar,

Sain,icetintal .- . . .. .. .. . . .. .. .. . .. . -- . . .. .. . .. .. . .. . . .. .. .. . .. .. . .. . .P-nent . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. .. . . .. . .. . .. . 'I '2'~'5 ~ '3 aN ~ 7"1 8706'1471. 870S.67alauTeme'"I" I. I I .. .. .. . .. . 11:41.1 157,142 t5,490 I I1W1 13.n .10ffk. .. . .. . .. .. . .. . _ I I I ::

: 111,124 4.974 4:Refee"Offic.. . . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . . .. .. . .. .. . .. . 82,884 01,736 811495 A.114"2loinhip-tu,ingoenmunen. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. . .. . . .. .. . .. 27.702 26,521 25,2W 23,512Collection . .. .. . .. .. . .. _ .. . .. .. . .. .. .. . .. . .. .. .. .. . .. .. . . .. . .. .. . . . .. .. .. . .. .. . .. . ... 9.032 11,388 11,192 12.30 1Reve-afficea . .. .. . . .. .. .. . .. .. .. . . . - .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. . 5.542 5,312 5,469 5.3,12onion 4:.11 S'7 .13

Taxpayer"cv 4 74 'o " '. 5' , I '.'.To oa~ sevice 5pecianal, . .. . .. .. . . . .. .. . .. . .. .. __ .. .. . .. .. .V

v 6 us 665 653Taxpya, -e repre-weve, .. . . .. . .. .. .. . .. . .. .. . .. ... 4% 932 1451 035Other . . .. .. . .. .. .. . .. . .. . . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. .. . . . .. .. . .. ... 3.233 3133 3,445 3 .58 1Etuarnareflon 23 36D 2Z716 23,195 23,143Revanuan~m 13:732 13.164 13,581 13,4112To. a flens .. .. .. . .. . .. . .. . .. .. . .. .. . .. .. . .. .. .. . .. .. . . .. . 4 .592 4 4.459 4,580othe. . .. . .. .. . .. .. . .. . .. .. . .. .. .. . . -- .. . .. .. . .. .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. 5:032t. 5,036 5DO 5.125 ~,271

Play-P.W.""er" "irg-nown. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . . .. . 1,47D 1 .363 1..27 1,333EP/Mleervace 1235 1,136 1.186 1,097Olhe, - 235 217 211 23

Apital. . .. .. . .. .. 1. 701 Joe "'3.

A .1, officar. . .. . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . .. .. . . ... 857 Gooan 835 838 822A.Wern, .. . .. .. . .. . .. .. . .. . .. .. .. . . .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. . .. . . .. .. .. . .. . 128 132 129 IMOne, . .. .. . .. .. . .. . .. .. . .. . .. .. .. . .. .. .. . . .. 724 721 763 736

T . . fraud . .. .. . .. .. . .. .. . .. .. . .. . .. . . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . . .. . .. .. . .. loss 3,775 3A,3 3 .78Spec, I nann, . . .. .. . .. .. . .. . . .. . .. .. .. . .. .. . .. . .. .. .. . .. .. . .. . .. .. . . .. . .. .. . .. .

. 322,805 2,7. 2.782 2 .7

0

Other .. . .. .. . .. . .. .. . . .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. . .. .. .. . .. .. . . .. . .. . .. 1,061 1,0131 l.o3I 1 .052R . . nateneinatertl .. . .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. .. . . .. . .. . .. .. . .. .. .. . .. . .. . . 3'"4 3.722 3At6 3.71114C trallaindseralea, - . .. . .. .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . .. . .. .. 4,168 U25 4.062 3 .813

An:,MI cotere'l . .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . .. .. . .. 1,149 1,177 1,162 1 .1"

An onal Impaction .. .. . .. .. . .. .. . .. .. . .. .. . .. . .. .. . .. .. .. . .. .. . .. . .. .. .. . .. . .. .. . .. .. . .. Its 85, 918 $25

Note : Reimbursements are included in above figures,~nc ;udes terminal loove for average positions realized for entire Service .nc udes office of international operations . National Computer Center and the Data Center .

se Commissioners of 59

Internal Revenue

Office of Commissioner of Internal Revenuecreated by Act of Congress, July 1, 1962.

George S . BoutwellMassachusettsJuly

1 7,1862 1 Mar. 4,1863

Joseph J . LewisPennsylvani aMar. 18, 1863 / June 30,1865

William OrionNew YorkJuly 1, 1865 / Oct. 31,1865

Edward A . RollinsNew HampshireNov. 1, 1865 / Mar. 10, 1869Columbus Delan oOhioMar. 11, 1869 / Oct . 31, 1870Alfred PleasantonNew YorkJan . 3 .1871 / Aug . 8,1871

John W. DouglassPennsylvaniaAug. 9,1871 / May 14,1875

Daniel D . PrattIndianaMay 15,1875 / July 31, 1876

Green B. Rau mIllinoisAug. 2, 1876 / Apr. 30,1883Waiter Evan sKentuckyMay 21, 1883 / Mar, 19,1885Joseph S. MillerWest Virgini aMar. 20,1885 / Mar. 20,1889John W. MasonWest VirginiaMar. 21,1889 / Apr. 18,1893Joseph S. MillerWest VirginiaApr. 19,1893 / Nov. 26,1896

W. St. John FormanIllinoisNov. 27,1896 / Dec . 31, 1897

Nathan B . ScottWest VirginiaJan . 1, 1898 / Feb . 28,1899

George W. WilsonOhioMar. 1, 1899 / Nov. 27,1900

John W. YerkesKentuckyDec . 20,1900 / Apr. 30,1907

John G. CapersSouth CarolinaJune 5,1907 / Aug . 31, 1909

Royal E. Cabel lVirginiaSept. 1, 1909 / Apr. 27,1913Witillarn H . OsbornNorth Carolin aApr. 28, 1913 / Sept . 25,1917

Daniel C . RoperSouth CarolinaSept. 26,1917 / Mar 31,1920William M . WilliamsAlabamaApr. 1, 1920 / Apr. 11, 1921

David H . Blai rNorth CarolinaMay 27,1921 / May 31, 1929

Robert H . Luca sKentuckyJune 1, 1929 / Aug . 15,1930

David BurnetOhioAug . 20,1930 / May 15,1933Guy T HeleveringKansasJune 6,1933 / Oct. 8, 1943Robert E. HanneganMissour iOct . 9,1943 / Jan . 22,1944

Joseph D. Nunan, Jr.New YorkMar,j, 1944 / June 30,1947George J. SchoenemanRhode IslandJuly 1, 1947 / July 31, 1951

John B . DunlapTexasAug . 1, 1951 / Nov. 18, 1952

T Coleman AndrewsVirginiaFeb. 4,1953 / Oct . 31,1955

Russell C. HarringtonRhode Islan dDec . 5,1955 / Sept . 30,1958

Dana LathamCaliforniaNov. 5,1958 / Jan . 20,1961Mortimer M . CaplinVirginiaFeb. 7,1961 / July 10, 1964

Sheldon S. CohenMarylandJan . 25,1965 / Jan . 20,1969Randolph W. ThrowerGeorgi aApr. 1, 1969 / June 22, 1971Johnnie M. WaltersSouth CarolinaAug . 6,1971 / Apr . 30,1973

Donald C. AlexanderOhioMay 25,1973 / Feb . 26,1977

Jerome KurtzPennsylvaniaMay 5,1977 / Oct. 31,1980Roscoe L. Egger, Jr.Indian aMarch 14,1981

The following were Acting Commissionersduring periods of time when there wasno Commissioner holding the office:

Joseph J . Lewis of Pennsylvaniafrom Mar, 5 to Mar. 17, 1863John W. Douglas of Pennsylvaniafrom Nov. 1, 1870 to Jan . 2, 1871

Henry C . Rogers of Pennsylvaniafrom May 1 to May 10, 1883, and fromMay 1 to June 4, 1907

John J. Knox of Minnesotafrbm May 11 to May 20, 1883Robert Williams, Jr. of Ohiofrom Nov. 28 to Dec . 19, 1900

Millard F. West of Kentuckyfrom Apr. 12 to May 26, 1921

H. F Mires of Washingtonfrom Aug. 16 to Aug . 19, 1930

Pressly R. Baldridge of Iowafrom May 16 to June 5,1933Harold N. Graves of Illinoisfrom Jan . 23 to Feb . 29, 1944

John S. Graham of North Carolinafrom Nov. 19, 1952 to Jan . 19, 1953Justin F Winkle of New Yorkfrom Jan . 20 to Feb . 3, 1953

0 . Gordon Delk of Virginiafrom Nov. 1 to Dec . 4, 1955, and fromOct . 1 to Nov. 4,195 8

Charles 1. Fox of Uta hfrom Jan . 21 to Feb . 6,1961Bertrand M. Harding of Texasfrom July 11, 1964 to Jan. 24,1965William H . Smith of Virgini afrom Jan . 21 to Mar. 31, 1969

Harold T Swartz of Indianafrom June 23 to Aug . 5, 1971

Raymond F. Hairless of Californiafrom May 1 to May 25,1973

William E . Williams of Illinoisfrom Feb . 27 to May 4, 1977, and fromNov. 1, 1980 to March 13,1981

60 Principal Officers of the 61Internal Revenue Serviceas of September 30, 198 1

National CommissionerOffice Roscoe L. Egger, Jr .

Deputy CommissionerJoseph T . Davis (Acting)Assistant to the CommissionerFrederick T . GoldbergCharles W . WheelerJohn E . Williams

Assistant to the Commissioner(Public Affairs)Leon H . Levine (Acting)

Assistant to the Commissioner(Equal Opportunity)Hardi L . Jones (Acting)

Taxpayer OmbudsmanHarold M . Browning

Assistant to the DeputyCommissionerDominick J . Lantonio

Taxpayer Service andReturns ProcessingAssistant CommissionerM . Eddie HeronimusDeputy Assistant CommissionerStanley Goldber gDivision Directors:

Program Planning and ReviewSuellen P. Hamb yReturns Processing & AccountingFredric F . Perdu eTaxpayer ServiceWalter M . AltDisclosure OperationsRaymond L . RizzoTax Administration Advisory ServicesDouglas S . Ormero d

Resources ManagementAssistant CommissionerJoseph T. Davi sDeputy Assistant CommissionerAlan A . BeckDivision Directors:

Facilities ManagementRichard E . SimkoFiscal ManagementJoseph F . KumpPersonne lPhilip P. Russo (Acting)Training and DevelopmentOrion L. Birdsal lSecurity Standards and EvaluationArnold B . Gordo nNational Office Resources ManagementHerbert J . Huff

ComplianceAssistant CommissionerPhilip E . Coate sDeputy Assistant CommissionerGlenn Cagl eDivision Directors :

AppealsHoward T. MartinExaminationJohn L. Wedick, Jr .Criminal InvestigationThomas J. Clanc yOffice of International OperationsJoseph G . McGowa nCollectionJames R. Starkey

Data ServicesAssistant CommissionerDonald J . Porte rDeputy Assistant CommissionerJoseph E . Bisho pDivision Directors:

Data Center, Detroit, MIJames E . Daly, Jr .National Computer Center,Martinsburg, WVWilliam E . PalmerTax SystemsDaniel N . CapozzoliSystems SupportRichard Mars hPlanning and Control StaffDonald E . Curti sSystems Development OfficeDean E . MorrowManagement System sJohn Moundalexi s

Employee Plans/ExemptOrganizationsAssistant Commissione rS . Allen Winborn eDeputy Assistant CommissionerRaymond A . Spillma nDivision Directors:

ActuarialIra CohenEmployee PlansBilly M . HargettExempt OrganizationsJoseph A. Tedesco

InspectionAssistant CommissionerRobert L . Rebei nDeputy Assistant CommissionerE. Derle Rud dDivision Directors :

Internal AuditRudolph ArenaInternal SecurityWilliam E. Mulroy

Planning and ResearchAssistant CommissionerRussell E . DykeDivision Directors:

Internal Management DocumentsAlbert C . Shuckr aLegislative AnalysisDamon Holmes (Acting )Research and Operations AnalysisWalter E . BergmanStatisticsFrederick J . Scheure n

TechnicalAssistant CommissionerGerald G . PortneyDeputy Assistant CommissionerJohn E . Burk eTechnical Advisor toAssistant CommissionerJames S . HalpernDivision Dir6ctors,

Corporation TaxJohn W . HoltIndividual TaxMario E . LombardoTax Forms and PublicationsRobert 1. Brauer

Regional Central Regionand

DistrictOfficers

Regional CommissionerClaude C . Rogers, Jr . (Acting)Assistant Regional Commissioners :

Taxpayer Service & ReturnsProcessingPatrick J . RuttleResources ManagementBilly J . BrownExaminatio nDonald L . StewartCriminal InvestigationLarry Hyatt (Acting)Collectio nCharles F . Jones

District Directors:Cincinnati, OHJames J . RyanCleveland, OHEverett LouryDetroit, MICharles A . ParksIndianapolis, INPaul D, WilliamsLouisville, KYJohn JenningsParkersburg, WVRichard C . Herman

Director, Cincinnati Service CenterJohn 0 . Humme lRegional Director of AppealsClaude C . Rogers, Jr .Regional InspectorJohn E. McManu s

Mid-Atlantic RegionRegional CommissionerWilliam D . WatersAssistant Regional Commissioners:

Taxpayer Service & ReturnsProcessingFred R . EndrikatResources ManagementRichard A. GreensteinExaminationRegina M . DeanehanCriminal InvestigationWillard M . CummingsCollectionLeroy C . Gay

District Directors :Baltimore, MIDTeddy R . Kern

Newark, NJCornelius J . Coleman

Philadelphia, PAJames T . Rideoutte

Pittsburgh, PAThomas L . Davis

Richmond, VACharles E . Roddy

Wilmington, D EF . Clare Shy

Director, Philadelphia Service CenterNorman E . Morrill

Regional Director of AppealsJames J . Casimir

Regional InspectorBenjamin J . Redmon d

Midwest RegionRegional CommissionerRoger L . Plat eAssistant Regional Commissioners :

Taxpayer Service & ReturnsProcessingJohn Ade rResources ManagementJack E . ShankExaminatio nDavid G . BlattnerCriminal InvestigationCharles 0 . WeyCollectionAllen G. Woodhouse

District Directors :Aberdeen, SIDThomas J . YatesChicago, I LDonald E . BerghermDes Moines, IAJohn EdwardsFargo, N DGary 0 . BoothMilwaukee, WILawrence M . PhilipsOmaha, N BMitchell E . Premis, Jr .Springfield, I LIra S . LoebSt. Louis, MORobert A . LeBaubeSt. Paul, M NC . Dudley Switzer

DR

64

Director, Kansas City Service CenterRoy D . Clar k

Regional Director of AppealsDonato Cantalupo

Regional InspectorJohn T. Kelly

North Atlantic RegionRegional CommissionerCharles H . BrennanAssistant Regional Commissioners :

Taxpayer Service & ReturnsProcessin gRaymond P. KeenanResources ManagementWilliam H . EtnaExaminatio nJoseph SlipowitzCriminal InvestigationRaymond C. TurnerCollectio nBrian McMahon (Acting)

District Directors:Albany, N YJohn B. LangerAugusta, MEWilliam E. DosedloBoston, MAHerbert B . MosherBrooklyn, NYThomas P . ColemanBuffalo, NYMarshall P. CappelliBurlington, VTGeorge DelegianisHartford, CTJames E. QuinnManhattan, NYPete J . MedinaPortsmouth, NHFrancis S . MiceliProvidence, RIMalcolm A . Lieberman n

Director, Andover Service CenterJoseph H . Cloona nDirector, Brookhaven Service CenterThomas J . Laycoc kRegional Director of AppealsGerard R. Esposit oRegional InspectorDaniel Schiller

Southeast RegionRegional CommissionerHarold A . McGuffinAssistant Regional Commissioners :

Taxpayer Service & ReturnsProcessingHenry E. Leech, Jr.Resources ManagementHerma HightowerExaminatio nWilliam H . SimonCriminal InvestigationJoseph P . Pagani (Acting)Collectio nConrad L . Clapper

District Directors:Atlanta, GAMichael J . MurphyBirmingham, ALPhilip J . SullivanColumbia, SCDonald L . BreihanGreensboro, IIC *Frederick NielsenJackson, MSMerlin W. HeyeJacksonville, FLCharles 0. DeWittNashville, TNAlvin H . Kolak

Director, Atlanta Service CenterWilliam B. Hartlag eDirector, Memphis Service CenterJames D. Hallma nRegional Director of AppealsTully Mille rRegional InspectorDale W. Gardner

Southwest RegionRegional CommissionerJames 1 . Owen sAssistant Regional Commissioners:

Taxpayer Service & ReturnsProcessingBobby G . HughesResources ManagementRaymond AstumianExaminationPercy P . Woodward, Jr .Criminal InvestigationFrederick L . SleetCollectio nLarry G . Westfall

District Directors:Albuquerque. NIVIFrancis L . BrowittAustin, TXWilliam E . Palzkill (Acting)Cheyenne, WYMichael J . KellyDallas, TXRichard C. VoskuilDenver, C OGerald L . MihlbachlerHouston, TXRobert M . McKeever (Acting)Little Rock, ARWilliam BarlowNew Orleans, LAJack P . ChivateroOklahoma City, OKHoward C . LongleyWichita, KSClarence Kin g

Director, Austin Service CenterCarolyn K . Leonar dRegional Director of AppealsDouglas M . MooreRegional InspectorPaul F . Kearns

Western RegionRegional CommissionerThomas A . Cardoz aAssistant Regional Commissioners:

Taxpayer Service & ReturnsProcessingG . William GraboResources ManagementKenneth G . RivenExaminationElmer KletkeCriminal InvestigationRichard C . WassenaarCollectionPaul R . Dickey

District Directors :Anchorage, AKJohn L . CarlsonBoise, I DFrank R. BerriaHelena, MTRichard S . WintrodeHonolulu, H IJohn D . JohnsonLos Angeles, CAWilliam H . ConnettPhoenix, AZPrescott A. BerryPortland, ORT. Blair EvansReno, N VGerald F. SwansonSalt Lake City, UTCarol M . FaySan Francisco, CAMichael D . SassiSeattle, WAArturo A . Jacobs

Director, Fresno Service CenterTheron C . Polivlk aDirector, Ogden Service CenterDominic E . Pecorell aRegional Director of AppealsRalph F . AlbrechtRegional InspectorPeter J . Rumore (Acting)

66 1981 Annual Chief Counsel for theReport Internal Revenue Service

68 Introduction 6 9

J

I am pleased to present the annual report of theOffice of Chief Counsel for the Internal RevenueService for the fiscal year ended September 30,1981 . While I have only recently assumed myduties, I am impressed with the great dedicationand skill with which Chief Counsel people exe-cute their duties, Such skill and dedication havenever been more needed for there is much to bedone .

In the 1981 fiscal year, the workload of the Of-fice has increased 24 percent over the 1980 fis-cal year, and a 35 percent increase over 1980 isexpected in 1982. With the constraints on Gov-ernment spending, we may not be able to in-crease our attorney staffing significantly; there-fore, our only alternative is to make better use ofthe resources we have .

With the number of pending Tax Court casesskyrocketing during the 1981 fiscal year, from34,776 to 46,167 (a jump of 33 percent), wehave to develop procedures for more efficienthandling of cases . As examples, more extensiveuse and development of the following and simi .lar techniques can aid in increasing our efficiency :

0 Use of specialized techniq6es to processpro se cases more efficiently, such as use ofparalegals to perform nontrial functions and freeattorney time for other purposes :

o Use of senior litigators to handle cases de-serving special attention to create substantialprecedents and thereby aid in the disposition ofsimilar cases ; an d

* Use of the equity powers of the district courtunder section 7402(a) to enjoin promoters frommarketing misleading tax shelter schemes in or-der to reduce the number of taxpayers subject-ed to controversies with the Service through par-ticipation in meritless promotions .

We intend to continue a vigorous program of liti-gation to combat abusive tax shelters . Congresshas recently provided us with two significantpenalties to strike at the two pillars of abusiveshelters-delay and overvaluation . These penal-ties are the overvaluation penalty, which canrange up to 30 percent of taxes not paid as a re-sult of the overvaluation, and the time-sensitivenegligence penalty.

With a backlog of over 300 pending regulationsprojects and an anticipated 90 additional regula-tions projects opening as a result of the Eco-nomic Recovery Tax Act of 1981, we must alsorefine our production procedures to speed upthe flow of regulations but still maintain quality .The review process must be streamlined and un-necessary paperwork in the process must be re-duced .

Finally, I am committed to the continued excel-lent performance of our Office in the hiring ofqualified women and minorities and promotion ofall individuals based on merit ,

If we are to deal effectively with the multitude ofproblems confronting the IRS in its administra-tion and enforcement of the internal revenuelaws and provide the quality and quantity of legalservices needed, we must work hard to resolveproblems creatively. Although our workload isheavy and demands on our time substantial, wemust constantly. strive to provide efficient, effec-tive, and readily available legal assistance to ourclient, the internal Revenue Service, As a resultof having had the opportunity to work with manyof you already, I am confident we can imagina-tively meet the challenge. I look forward to work-ing with you in the coming year .

KENNETH W . GIDEON

Chief Counsel for theInternal Revenue Service

70 Responsibilities of theChief Counse l

organization The Chief Counsel, an Assistant General Coun-sel of the Treasury Department, is the chief legalofficer for the Internal Revenue Service and is amember of the Commissioner's executive staff .

A such, the Chief Counsel advises the Commis-sioner on matters pertaining to the administrationand enforcement of the internal revenue lawsand related statutes, as well as on nontax legalquestions .

The Chief Counsel is assisted by a Deputy ChiefCounsel (General), a Deputy Chief Counsel (Liti-gation), a Deputy Chief Counsel (Technical),nine Division Directors. and seven RegionalCounsel .

The Office of Chief Counsel employs over 900attorneys, making it one of the largest law firmsin the country . These attorneys are located in theNati onal Office, the seven Regional Counsel of-fices, and 45 District Counsel offices.

Approximately 50 percent of attorney time isspent handling litigation in the United States TaxCourt . The attorneys also advise the Service andassist the Department of Justice on refund suits,criminal tax cases, suits seeking the disclosureof files and documents of the IRS, collectionsuits, and nomax litigation involving the Servicein Federal and State courts .

In the National Office, most attorney time isspent preparing, reviewing, and assisting in thedevelopment of substantive and proceduralguidance through the issuance of regulations,revenue rulings, and technical advice memo-randa .

Genera ~

Introduction The Administrative Services Division is locatedin the National Office and coordinates operationsfor field as well as National Office activities .Criminal tax and general legal services work ishandled in the field and National Office .

Administrative The Administrative Services Division is respons kServices ble for the general supervision of matters relat-

ing to personnel, budget, training, administra-tion, and management of the Office of ChiefCounsel . The division accomplished some par-ticularly noteworthy goals during the 1981 fiscalyear.

0 Chief Counsel received authorization to pro-cure an on-line interactive computer system forcase tracking and for the collection and analysisof management information, with present planscalling for the system to be phased-in during the1982, 1983, and 1984 fiscal years.

* Of the 63,859 legal cases received in the Of-fice, 33,700 were jacketed and docketed in theNational Office, with 29,447 of them Tax Courtpetitions .

0 Fourteen percent of the new attorneys hiredwere minorities and 48 percent were women,exceeding the Equal Opportunity Program hiringgoals for Chief Counsel .

* As a result of the continuing reclassificationof the 100,000 volume collection in the Libraryand the generation of a database of IRS hold-ings, the Library now participates in the Federallibrary community's bibliographic database,thereby greatly expanding the reference and in-terlibrary loan services available .

Criminal The Criminal Tax Division handles all criminal ta xTax legal matters for the IRS, including the furnishing

of legal advice during investigative stages, re-viewing cases to determine if prosecution is war-ranted, and coordinating civil tax matters withthe Deparlment of Justice during criminal taxprosecutions .

During the 1981 fiscal year, the Criminal Tax Di-vision provided legal assistance in a number ofcases which resulted in convictions, indictments,or guilty pleas .

0 Four leaders of a tax revolt which resulted inover 3,500 industrial workers filing false with-holding certificates were convicted for failure tofile and filing false withholding exemption certifi-cates .

7 1

. A nationally known protest advocate whowas involved in the sale and promotion of mailorder ministries was indicted for allegedly willful-ly aiding and assisting in the preparation andpresentation of false returns and the attemptedevasion of taxes by providing the purchasers ofhis church packages with church charters, divin-ity degrees, minister's credentials, and vows ofpoverty.

0 Several promoters of coal tax shelters pledguilty to charges of conspiring to defraud theGovernment out of millions of dollars in taxes byemploying false engineering reports to supportdeductions and losses claimed by shelter inves-tors .

* The promoter of a family trust plan who ad-vised investors to report their income as thoughearned by the trust and to deduct all personalexpenses on the trust returns pled guilty tocharges of conspiring to impede the IRS in theascerlainment and collection of taxes .

* Two shelter promoters were convicted ofconspiring to defraud the United States by pre-paring fictitious and backdated documents insupport of claimed depreciation deductions andinvestment credits .

& A former cabinet member pled guilty tocharges of willfully attempting to evade taxes byfailing to report income received from speakingengagements.

Receipt and Disposal ofCriminal Tax MattersProsecution Cases ReceivedFrom Criminal Investigation

Total Opened 1,97 8

Total Closed 2,813 ,

Counsel Declined 17 3

Department of Juslice Declined 39 8

U .S . Attorney Declined 380

Prosecutions Completed 1,86 2

Opinions

Pending Beginnin g

Total Requested

47

11 9

Total Rendered 105

Pending End 61 :

72 Lotogation 73

GeneralLegal

Services

To improve the quality of legal services provided General Legalby the IRS, the Criminal Tax Division increased Cases Receive dthe degree of attorney specialization in criminallax matters and developed procedures for earli-er involvement of the division in the investigationof criminal tax cases so that legal impedimentsto potential prosecution can be identified at theearliest possible stage, and took steps to speedup the review of prosecution referrals, which re-sulted in the reduction of overage cases from292 at September 30, 1980, to 64 at September30, 1981 .

The Criminal Tax Division during the next yearwill continue to work on the problems of increas-ing its efficiency in processing criminal taxcases, obtaining access to grand jury materialfor civil purposes, and determining how to re-spond to the illegal tax protester movement andabusive tax shelter promotions .

The General Legal Services Division handlesnontax legal matters . Litigation in personnelareas and time spent defending damage suitsbrought against employees individually in-creased substantially . The division representedthe IRS in labor cases, counseled managementteams negotiating national tabor agreements, as-sisted IRS employees and officials sued fordamages in actions taken in the performance ofofficial duties, represented IRS officials in inves-tigations conducted by the Office of SpecialCounsel of the Merit Systems Protection Board,represented the IRS in disciplinary actionsbrought against tax practitioners, and reviewedthe financial disclosure statements of IRS andChief Counsel officials filed under the Ethics inGovernment Act of 1978 .

The General Legal Services Division also ad-vises the IRS in matters involving Governmentcontracts, forfeitures, and other matters not di-rectly involving Federal taxes. The division, forinstance, represented the IRS in contract dis-putes and in bid protests and issued binding in-terpretations of the employee rules of conduct,The Director of the General Legal Services Divi-sion is the Designated Agency Official for theIRS and Chief Counsel under the Ethics in Gov-ernmeni Act of 1978 . For the 1981 fiscal year,the division tried 31 cases involving 496 hours oftrial time

1977 1978 1979 1980 1981

Introductio n

DisclosureLitigation

Both the National Office and the field offices areactively involved in litigation . Disclosure litigationactivities are centralized in the National Office .General litigation and tax litigation work are han-dled in the field offices subject to the overall di-rection of the National Office .

Providing legal advice to the IRS on issues aris-ing under the Freedom of Information Act (FOIA),the Privacy Act of 1974, and the disclosure sec-tions of the Internal Revenue Code accounts fora substantial portion of the work performed bythe Disclosure Litigation Division . As part of itsadvisory function, the division assists the Depart-ment of Justice in litigation arising under theseacts by establishing the factual record, prepar-ing legal defenses, and recommending settle-ment of suits or appeal of adverse decisions .A number of significant issues were argued ordecided during the 1981 fiscal year.

* The Circuit Court of Appeals for the Districtof Columbia ruled, in Taxation with Representa-tion Fund v. IRS, that General Counsel Memo-randa, Actions on Decision, and

.Technical Me-

moranda were not exempt from disclosure un-der subsection (b)(5) of FOIA .0 In Ferris v. IRS, the District Court of the Dis-trict of Columbia is considering whether the Na-tional Treasury Employees Union can gain ac-cess to the Performance Expectations of Senior

Executive Service Employees, which the IRS ar-gues are protected by FOIA subsections (b)(2)and (b)(6) which exclude from disclosure infor-mation relating to internal personnel practicesand which would result in an invasion of a per-son's privacy .

0 In Williamette Industries, Inc. v. U.S., theU .S. District Court in Oregon ordered disclosureof volumes of return information pertaining to theti

.mber industry, with the names of taxpayers and

the volume of timber sales deleted, a miscon-struction of the,statutory provisions protectingreturn information which could have an adverseimpact on the IRS .

0 In Long v. Bureau of Economic Analysis, theIRS obtained stays of orders entered by theNinth Circuit in a FOIA case seeking source datafrom the Taxpayer Compliance MeasurementProgram ; Congress, meanwhile, amended 26U.S .C . § 6103(b)(2) to prevent the release of thisdata because it forms the basis for the selectionstandards for the audit of tax returns .

In addition, the Disclosure Litigation Division pre-pared advisory opinions in response to requestsfrom the IRS and other governmental functionson the availability and uses which could bemade of tax information . For instance, the divi-sion provided advice to Congressional commit-tees as to the availability of tax information onnominees for Federal district court judges andPresidential appointees . The division also han-

Receipt and Disposal of Disclosure Litigation Case sPending

Types of Cases 10/11/80Pending'

Received Disposed 9/30/8 1Disclosure Opinions . 106

Disclosure Litigation s

Disclosure Coordination s

Discovery Opinion s

FOIA Opinions

11

1

1

7

FOIA Appeals 30 3

FOIA and Miscellaneou sLitigation 11 0

FOIA Requests

Privacy Act Opinion s

Privacy Act Litigation

Privacy Act Requests

2 7

9

14

2

Privacy Act Appeal s

Division Totals 591

237 278 65

13 16 8

13 13 1 ,

11 1 0

43 47 3

532 508 327

70 . 71 109

280 235 72

28 28

14

9

1 7

6 8

1,247 1,225 613

74

GeneralLitigation

died requests made to National Office employ-ees for testimony and production of IRS recordsin connection with proceedings before courts,administrative agencies, and other authorities .

The General Litigation Division advises the IRSin matters relating to collection and assessmentprocedures and assists the Department of Jus-tice in suits to collect taxes, suits to recover erro-neous refunds, bankruptcy proceedings and oth-er insolvencies, civil enforcement of sum-monses, and injunctive and declaratory judg-ment actions .During the 1981 fiscal year the General LitigationDivision has handled several issues of specialimportance to the IRS .

* While a Federal district court has held thatUtah cannot escheat undelivered tax refund sowed residents of the state, similar cases in oth-er states are still pending, and if the issue wereresolved in favor of the states, unknown sums ofmoney for tax years all the way back to 1916

One of the steps the General Litigation bivisionhas taken to increase its efficiency in, and thequality of, case handling is a movement towardgreater specialization among attorneys in the re-gional offices .

General Litigation Cases ReceivedTypes of Cases-Regions : 1980 1981

Bankruptcy ActProceedings 3,211 3,850

MiscellaneousInsolvencies 80 96

I Decedents' Estates 339 314 ~

Suits to Collect Taxes 754 727

28 U .S .C . § 24 10 :Interpleaders 352 242Others 691 31 '. -

might have to be refunded. Injunctions 150 203

e In Stonecipher v. Bray, the Ninth Circuit re-fused to giant an injunction to an employee who

Disclosure and Testimony 505 50 1

Summons Cases 7,757 10,329 .sought to prohibit his employer from followingIRS instructions regarding the proper number o f

exemptions he should take and upheld regula-tions requiring the employer to refer certainquestionable W-4's to the IRS and granting au-thority to the IRS to declare those withholdingcertificates not in compliance with the internalrevenue laws invalid .

e The IRS is testing in litigation the right ofbankruptcy trustees to recover property seized

Erroneous Refund Suits 19 27

MiscellaneousCourt Cases 1,857 1,760

Advisory Opinions 5,120 4,97 6

Tax Return Preparers :Advisory Opinions 13 42Court Cases 12 2 5

by the IRS prior to bankruptcy but not sold, and Total All Regions 20,860 23,403 1the IRS is dealing with problems arising from th eautomatic stay which prevents creditors of tax-payers from bringing or continuing suits againstthe taxpayer, such as the problem of whetherthe stay pi events the assessment of undisputedliabilities and whether cases brought in the TaxCourt before the bankruptcy must be frozen be-cause the IRS cannot answer .

e Two appellate courts upheld the use of IRSsummonses to gather information for an auditunder the Taxpayer Compliance MeasurementProgram.

National Office:

Appeal s

Advisory

Other Centralized Cases *

Total National Office

1980 1981 -

33 5

360

1 4

709

25 6

339 ,

15 '

610 -

Total All Regions &National Office 21,569 24,01 3

' includes actions for injunctions and/or declaratoryrelief.

Receipt and Disposal of General Litigation CasesStatu s

Pending Oct . 1, 198 0

Received during year

Disposed of

Pending Sept . 30, 1981

Court Non-Court Tota l

12,509 1,766 14,27 5

18,155 5,858 24,01 3

16,398 5,942 22,340

14,266 1,682 15,948

I

Tax Litigation The Tax Litigation Division determines and coor-dinates the legal position of the IRS in order toassure consistency in all cases litigated in theUnited States Tax Court and all cases for refundof taxes and certain suits for declaratory judg-ment instituted by taxpayers in the United Statesdistrict courts and the Court of Claims . It the IRSloses a case, the division determines, and ad-vises the IRS with respect to Tax Court cases,whether to acquiesce or nonacquiesce in the de-cision and, with respect to other adversely de-cided cases, advises the Department of Justicewhether or not to appeal .

During the 1981 fiscal year, a number of signifi-cam cases were decided .

0 In Rowan Companies, Inc. v. United States,the Supreme Court ruled against the IRS, hold-ing that Congress intended the definition of"wages'' to be interpreted in the same mannerfor FICA and FUTA withholding as for income taxwithholding, and, therefore, when meals andlodging provided by the employer are excludedfrom income tax withholding, they are also ex-cluded from FICA and FUTA withholding.

0 In United States v. Darusmont, the SupremeCourt held that the application of an income taxstatute to the entire calendar year in which thestatute was enacted did not per se violate theDue Process Clause of the Fifth Amendment .

* The Supreme Court ruled for the IRS inHCSC-Laundiy v. United States, holding thathospital-shared service organizations cannotquality for exempt status under subsection501(c)(3), but must quality, if at all, under sub-section 501(e) which governs cooperative hospi-tal service organizations .

e The Supreme Court ruled for the Govern-ment in Commissioner v. Portland Cement Co. ofUtah, holding that for purposes of computing -gross income from mining by the proportionateprofits method which, in turn, governs a taxpay-er's depletion deduction, the first marketableproduct is finished cement, whether sold in bulkor bags, and that the costs of bags, bagging,storing, shipping, and selling should be includedin the proportionate profits computation as non-mining costs .

* The Supreme Court ruled against the Gov-ernment in United States v. Swank, holding thata provision in a coal mining lease permitting ter-mination by either party on 30-days notice didnot preclude the lessees from having an "eco-nomic interest" in the coal in place which wouldentitle them to a depletion allowance under sec-tions 611 and 613 .

& In Diedrich v. Commissioner, the Eighth Cir-cuit ruled for the IRS, holding in direct conflict to

75

previous net-gift holdings in the Fourth, Fifth,and Sixth Circuits, that a donor realized incomeon the gift of properly to his children, whoagreed to pay the donor's gift tax liability, to theextent of the excess of the donor's tax liabilityover his adjusted basis in the properly trans-ferred, an issue involving approximately 20pending cases and between 4 and 5 million dol-lars .

1977 1978 1979 1980 1981

76

In the Corning year, the Tax Litigation Divisionexpects to be involved in a number of importantareas .

9 If theTax Court decides in the Smithlacob-son case, the first litigation involving commoditystraddles, to disallow certain losses arising frombutterfly straddles, this should create settlementpressure on other pending cases .

0 If the Fifth Circuit, after a rehearing, does notreverse Tufts, which held that the amount real-ized is the fair market value rather than theamount of the liability where a nonrecourse noteencumbering real property is in excess of thefair market value of the property when the prop-erty is disposed of, a petition for certiorari mayhave to be filed because the holding is in directconflict with the Third Circuit case of Miller v.Commissioner and inconsistent with recentlypromulgated Treasury Regulation § 1 . 1001-2(b) .

Refund Litigation Cases Received

Ing if the defendant has already lost the issue inanother suit.

a The division will participate in the appeal ofthe Klemp case where the Tax Court, followingthe Tenth Circuit, held that the IRS had onlythree years after amended returns were filed toissue notices of deficiency rather than six yearsafter the original returns which were fraudulentwere filed .

a The division expects to be involved in theadministrative problems arising from the adverseSupreme Court decision in Rowan, with morethan 26,000 protective claims suits pending inthe Service Centers .

* The division expects to be increasingly in-volved in abusive tax shelter litigation as in-creasing numbers of docketed cases come totrial.

I

I

7 7

Tax in Litigation-Tax Court Cases(In thousands of dollars )

Status

Pending10/01/8 0

R-irvedDtsposed3

Recovery RatePending

09/30/81

All Tax Court CasW Small Tax Cases

Taxes and Penalties overpayments TOXU and OverpaymentsPenalties

Number - Number-,. ,,P~nClaimed maned r of Differ

. Claimed Deter.

Caesar Dlaputln. mirard

. Defer-Iles . fed mined

34,103 $5 .010.320 $286.780 7,030 $10 .081 $3529.512 1,903 .273 11.317 10.486 ~ 15 .648 14018,166 703 .351 $237,486 17,408 S8 .680 7 .928 10,568 $5 .215 106 $63

33.8% 49.9% 49.3%

45,449 6,210,242 280,689 9,588 15,161 69

59 .4 %

1 Does not include an inventory of nondeficiencycases consisling of 85 cases pending 10/ 1 /80,42 receipts, 44 disposals, and 83 cases pending09/30/81 .2 Includes both small tax cases and other .~ Disposals include cases tried, settled, and dis .missed . Some of the determined amounts are forcases which were subsequently appealed .

Tax in Litigation-Refund Suits'(In thousands of dollars )

1977 1978 1979 1980 1981

9 The division will participate in the appeal tothe Second Circuit of the Union Carbide casewhere the Tax Court held that collateral estoppelcan apply to questions of law as well as fact . anadverse holding of major concern because theIRS is the defendant in all refund tax suits andthis broadens the doctrine of offensive use ofcollateral estoppel which permits persons suingto collaterally estop the defendant from defend-

Status

4Amount determined expressed as percentage ofamount asserted or claimed, These amounts do notinclude proposed assessments which are agreed toby the taxpayer at District or Appeals conferences.In the case of a claimed overpayment the recoveryrates shown above represent the portion of theamount in dispute which was refunded to the tax-payer.

District Courts Court Of Claims Total

Number Amount Amount Number Amount Amount Number Amount Amountof In In of In In of In In

Cases Disput&3 Suit- Casen; Dispute, suir Cases Dispute- suit "

Pending 10/01/80 2 .580 S4?8 .021Received 848 139 .780D,sp-d~ 751 71 .796Amount in Suiti $63 .682Amount Not

Refunded% Not RefundedPending 09/30/81 2,677 546.005

41 .703

65 .5%

,Cases in courts of appeals and the Supreme Court

are included under the cotumns representing thecourt of origin ,2 Disposals include cases tried, settled, and dis~missed .3Amount in dispute includes claims for refund of

749 $700,760 3,329 $1 .178 .781223 47,957 1,071 187,737135 99 .294 886 171 .080

$97.251 S160.93 3

837 6.49,433

55,385 97,08857 .0%

3,514 1,195,438

taxes, penalties and interest, and counterclaimamounts.4 Amount of taxes, penalies, and assessed interestsought as a refund .sThat portion of the amount sought as a refund,which was not refunded to the taxpayer .

78 Technical 79

Trial Court Case Record(Opinions Rendered-Refund Litigation and Tax Court Cases )

Action

Decided in favorof Government

Decided in favor.1 Taxpayer

Tax Courtl i

Court of District Senall TaxCourts

Decided partially I., th e

Taxpayer and panially -Number 3 1 27 24 215 338 246 313 461 651

for the Government -Percent 6.0% 2 .8% 11 .8% 9~5% 37.1% 33 .9% 38,0% 38.1% 37 .6% 35.8%

Total Opintons 50 3 6

1980 19812 - 1980 19811 19M 1981' 19M 198" 1980 too'

640 948Number 23 22 150 145 310 531 330 417

-Percent 460% 61 .1% 66 .8% 57.3% 53 .4% 53.3% 51 .0% 50 .8% 52.2% 52,1%

-Number 24 13 51 84 55 128 71 91 126 219

.Percent 48 .0% 36.1% 22A% 33,2% 9 .5 % 12.8% 11,0% 11 .1% 10+3% 121 %

1 Related cases are reflected as one opinion .236 opinions in Court of Claims involving 37 cases.

3253 opinions in district courts involving 291 cases .

4997 Tax Court opinions involving 1 .055 small tax

cases .

226

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

cour t

Courts of Appeals

originally tried in Tax Court -

District Courts

Supreme Court

Cases Ofir Total

253 580 997 647 821 1,227 1 .8 18 1

s 82 1 Tax Court opinions involving 1, 117 cases oth-er than small Tax Court cases .sOn cases for which decisions vi~ere entered duringthe fiscal year .

For the Atal the

GOV.RMNnt GOVWFUD@nt

Partly forsaw Partl y

Allaililixt the00~emnwn

Total NO .

269 212

205' 17 1

601 39

% No. % No.I

%

78 .8 47 17.5 10 3.7

83 .4 27 13.2 7 3A

65 .0 18 30.0 3 5.0 .

4 2 50.0 2 50 .0

I Of the cases originally tried in Tax Court, thecourts of appeals rendered 205 opinions in 271dockets, including 227 dockets for the Government,

36 dockets against the Government, and 8 docketspartially for the Government .

~ Of the cases originally tried in district courts, thecourts of appeals rendered 60 opinions in 64cases, including 42 cases for the Government, 18against the Government, and 4 partially for the Gov-ernment .

Introduction

EmployeePlans an d

ExemptOrganizations

The three technical divisions of the Office ofChief Counsel are located in the National Office .These divisions are responsible for the Office'slegal interpretation of the present tax laws andfor policy determinations which may shape fu-ture tax laws .

The Employee Plans and Exempt OrganizationsDivision spent a substantial amount of its timeduring the 1981 fiscal year developing regula-tions on issues relating to employee plans andexempt organizations ,0 Final regulations on qualification require-ments for defined benefit "Keogh" plans cover-ing self-employed individuals and ''subchapterS" corporations applied the benefit limitations tovariable annuities and insured plans.

a Final regulations on pension plan fundingmethods acceptable under ERISA addressedsuch technical questions as the situations inwhich benefit changes can be anticipated forfunding purposes and limited certain variationsof the unit credit funding method ..0 Final regulations on anti-discrimination re-quirements for self-insured medical reimburse-ment plans dealt with the definition of a self-insured plan, the impact of health maintenanceorganizations on eligibility requirements, and thescope of the statutory exception for medicaldiagnostic procedures.

In addition, the Employee Plans and Exempt Or-ganizations Division assisted in the preparationand review of letter rulings to taxpayers, techni-cal advice to IRS personnel, revenue rulings andrevenue procedures, and certain tax forms, in-structions, and publications issued by the IRS onmatters relating to exempt plans and exempt or-ganizations . The division provided legal assis-tance in determining litigating positions and incoordinating these positions with the ruling posi-tions of the IRS on employee plans and exemptorganizations . The division also assisted Trea-sury in the development of internal revenue leg-islation on employee plans and exempt organi-zations.

The Employee Plans and Exempt OrganizationsDivision expects to work on a number of signifi-cant regulations during the coming year .a Proposed regulations on the new statutoryrequirement that employees of an affiliated ser-vice group be treated as employed by a singleemployer for purposes of the employee benefitplan qualification requirements may focus onsuch issues as the definition of "service organi-zation" and the effect of the new requirementson employers with existing plans.

0 Proposed regulations amending existingregulations limiting benefits that a retirementplan may provide to the 25 most highly compen-sated employees in the event of early termina-tion of the plan may adjust for inflation the bene-fit limitations which have not been changedsince the 1940's .

0 Proposed rules on deductions for certainforeign deferred compensation plans may ad-dress such issues as the extent to which futuresalaries may be projected in determining em-ployer contribution obligations and whether thenew statutory provisions were intended to applyto funded plans of subsidiaries which do not sat .isfy the normal conditions for deduction underprior law.

Employee Plans andExempt OrganizationsDivision Cases Receive dType of Case

Revenue Rulings 28

Letter Rulings 3 6

Technical Advice 1 9

Other Advice 3 1

Legislation 3Regulations 24

Miscellaneous 20

Total 161

011

Interpretative During the 1981 fiscal year, a substantial portionof the work of the Interpretative Division involvedthe providing of legal advice to the IRS in regardto substantive and procedural tax law, other thancases involving employee plans, exempt organi-zations, and certain general litigation and taxreturn-preparer matters. A large number of reve-nue rulings, revenue procedures, private letterrulings, and technical advice projects were con-sidered during the year, especially in connectionwith the Service's efforts to deal with tax abusedevices and questionable tax shelter schemes .

e One project was Rev. Rul . 80-274, involvingthe proper tax treatment of deferred variable an-nuity contracts and so-called wrap-around annu-ities, which held that interest earned on accountsin a federal savings and loan association whichthe insurer acquired with single premium pay-ments was included in the gross income of thedepositors in the association who purchased re-tirement annuity contracts from the life insurancecompany.

e Another project was Rev . Rul . 81-160, re-vising Rev . Rul . 56-1.36, which held that loancommitment fees incurred under a bond saleagreement, which made funds for constructionavailable in stated amounts over a specified pe-riod, had to be capitalized and amortized overthe term of the loan .

* With respect to Rowan Companies, Inc . v.United States, which held that meals and lodgingfurnished to employees for the convenience o f

Interpretative Division Cases Receive d

Type of Case 1977

Revenue Rulings 399

Letter Rulings 122Technical Advice 80Other Advice 189

197 8

3859860

175

the employer are not wages for FICA ind FUTApurpo~es, the division not only contributed to thedevelopment of the IRS position but dealt withmany of the technical and administrative ramifi-cations of the final decision .

e The division considered whether the IRSshould follow the decision of the Third Circuit inConnelly v. United States, where the court heldthat the decedent's right under an employer-funded noncontributory group life insurance poli-cy to select optional settlement modes in con-junction with the employer and insurer was notan incident of ownership within the meaning ofsection 2042 of the Code, and announced inRev . Rul . 81-128 that the Service will not followthe Connelly decision except in cases arising inthe Third Circuit .

The Interpretative Division also participated inthe drafting of proposed legislative amendmentsaffecting the continuity of interest requirementsin corporate reorganizations, assisted in theIRS's program to deal with tax protestors, andprovided legal assistance on numerous returns-processing and tax-compliance problems involv-ing, among other issues, the Federal excise taxon insurance policies issued by foreign insurersand enforcement of the record-keeping require-ments of the Internal Revenue Code . The divi-sion continues to provide legal assistance to theIRS and other divisions in Chief Counsel in es-tablishing litigating positions and ensuring thatCounsel's litigating posture is consistent with theruling position of the IRS .

1979 1980 1981

302 255 23032 77 3537 59 55141 190 168

Total 790 718 512 581 411318

Legislation The development of regulations comprises theand bulk of the work performed by the Legislation

and Regulations Division . During the 1981 fiscalRegulations year, final and proposed regulations were pub-

lished which addressed a number of complex is-sues facing the IRS .

0 Regulations on burned-out shelters clarifiedthe tax consequences of disposing of tax shelterproperty while debt on the property is still out-standing .

0 Regulations required employers to submit tothe IRS withholding exemption certificates whichclaim either complete exemption from withhold-ing or ten or more withholding allowances and tofollow IRS instructions with respect to withhold-ing on the employees filing these certificates.* Regulations defined "grassroots lobbying"as communications which express a view on alegislative matter, regardless of whether a spe-cific legislative proposal is identified . and whichare distributed in a manner designed to reachand influence the general public .0 Regulations identified factors which distin-guish debt interests from equity interests in acorporation, such as the existence of a "definite-ly ascertainable" interest rate on amounts de-posited with the corporation and the dispropor-tonality of debt and equity holdings in the corpo-ration .

* Regulations accommodated withholding andother administrative rules under the Crude OilWindfall Profit Tax Act better to industry prac-tices and explained such complex rules in theact as the "net income limitation .' '0 Regulations established more realistic I m'puted interest rates when the rate stated by par-ties falls outside a specified range .0 Regulations interpreted the newly enactedinstallment sales scheme and resolved manyquestions not addressed in former regulationson installment sales .

0 Regulations relating to the foreign tax credittackled the problem of distinguishing taxes,which should be creditable, from other pay-ments, such as royalties, which are merely de-ductible .

Other major regulations projects during the pastyear focused on the energy investment credit,mortgage subsidy bonds, and generation-skipping taxes .

In addition to developing regulations, the Legis-lation and Regulations Division regularly reviewsproposed revenue rulings and drafts of formsand publications to assess whether they areconsistent with legislation and final, proposed,and pending regulations . In reviewing forms andpublications it is often necessary to make apractical accommodation between the taxpay-er's need for a clear and brief statement and theIRS's concern that the statement be technicallyprecise .

Other activities of the division during the year in-cluded participation in the development anddrafting of proposals which eventually becamethe Economic Recovery Tax Act of 1981 andparticipation in negotiating and drafting tax trea .ties with foreign governments .

Developing regulations Linder the Economic Re-covery Tax Act of 1981 will dominate the work ofthe Legislation and Regulations Division in thecoming year. Some of the portions of the actwhich will require detailed attention are the pro-visions which set forth the accelerated cost-recovery system, the tax consequences for off-setting positions and regulated futures contracts,and the credit for research and experimentationexpenditures. The division will also continue towork on major on-going projects, such as theproposal for consolidated administrative and ju-dicial proceedings for partnerships .

Receipt and Disposal of Legislation and Regulations Division CasesPending

Type of Can 10/111/80

Legislation 58

Regulations 325Miscellaneous 75

Total 458

PendingReceived Disposed 9/30/8 1

51 63 4 6

161 76 41 0

136 138 73

348 277 529

L.'h Regional Counse l

The Regional Counsel are the principal legal ad-visors to the Regional Commissioners and As-sistant Regional Commissioners, Regional Direc-tors (Appeals), Regional Inspectors, Directors ofService Centers, the District Directors of the IRS,and, in Washington, D .C ., the Director of the Of-fice of International Operations .

The Regional Counsel represent the IRS incases for purposes of settlement and trial beforethe Tax Court and prepare pleadings, stipula-tions, and other documents necessary for trial .They recommend to the Chief Counsel actionwhen adverse Tax Court decisions are handeddown, approve or disapprove the settlement ofcases docketed in the Tax Court, concur in ordisapprove recommendations by the IRS to elim-inate the ad valorem fraud penalties in cases notdocketed in the Tax Court, and review, prior toissuance, certain statutory notices of deficiencyproposed by Appeals and certain notices pro-posed by the District Directors .

The Regional Counsel perform legal services forthe IRS in connection with criminal cases. Theyreview recommendations of prosecution and, ifprosecution is warranted, prepare and refer thetax prosecution cases (other than alcohol, to-bacco, and firearms) to the Department of Jus-tice . When they do not recommend prosecution,they prepare memoranda which set forth thereasons against prosecution . If IRS field officialsdo not agree that prosecution is unwarranted,they can ask the Deputy Chief Counsel (General)to decide the question. If the Criminal Investiga-tion Division requests advice or United States At-torneys request aid in criminal tax proceedingsin the United States district courts and courts ofappeal, the Regional Counsel provide assis-lance. The District Counsel, under the supervi-sion of Regional Counsel, turnish legal guidance

to IRS officers and employees in the District Di-rectors' offices . For instance, they advise theIRS on legal matters involving the collection oftaxes and disclosure of tax information ; they rec-ommend actions to be taken in litigation involv-ing bankruptcy, receiverships, and insolvencies,tax liens, levies, real and personal property law,and commercial law; and they provide legalguidance in such matters as the civil enforce-ment of summons and the enforcement of stal-utes relating to tax return preparers .

The Regional Counsel advise the Regional Com-missioners, Service Center Directors, District Di-rectors, and their staffs regarding tax matters,labor-management relations, Government pro-curement, the use of appropriated funds, gov-ernmental or individual liability arising out of ac-tions which were taken in performance of officialduties, forfeiture matters, and other types of le-gal issues not directly related to Federal tax law,such as the civil penalty aspects of certain unau-thorized disclosures of tax information by em-ployees . They also represent management offi-cials in formal hearings involving adverse ac-tions, unfair labor practice complaints, discrimi-nation complaints, arbitration of the interpreta-tion or application of the terms of a collectivebargaining agreement, representation proceed-ings, objections to a representation election,agency grievances, and employee appeals . Incertain types of civil and criminal actions againstemployees for acts performed in the course oftheir official duties, they represent the employeeif United States Attorneys refuse to do so. Theyassist Internal Security in their development ofcertain criminal and administrative cases, andrepresent the IRS at any interview of Servicemanagers in connection with an investigationconducted by the Office of Special Counsel ofthe Merit Systems Protection Board .

Regional Offices Caseload Report - All Case s

PendingRegion 10/01/80

North Atlantic 9,335

Mid-Atlantic 7 .068

Southeast 6,764

Central 4,231

Midwest 7,257

Southwest 6,485

Western 16,204

Total 57,344

Pendin~gRecehred Disposed 09/30/8 1

8,536 6.871 11,000

7,404 5,732 8,740

7,605 6,396 7.973

5,368 4,810 4,789

7,321 6,387 8,191

5,500 4,760 7,225

14,604 10,594 20,224

561= 45,640 68,142

Appendix

Contents Chief Counsel for the Internal RevenueService/85

Principal Chief Counsel Officials as ofSeptember 30,1981/86

Chief CounselfortheInternal RevenueService

83

Chief CounseIfortheInternal RevenueService

Name

Walter H . Smith

William McMichaelCharles ChesleyThomas J . SmithAlphonso Hart

Robert T . HoughGeorge M . ThomasAlbert W . Wishard

A. B. HayesFletcher Maddox

Ellis C. JohnsonA . A. BallantineD. M . Kelleher

Robert N . MillerWayne Johnson

Carl A. MapesNelson T . Hartson

Alexander W . GreggClarence M . CharestE. Barrett Prettyman

Robert H . JacksonMorrison Shafroth

John P . WenchelCharles OliphantCharles W . Davis

Daniel A . TaylorJohn Potts BarnesNelson P . RoseArch M . Central

Hart H . SpiegelCrane C . HauserSheldon S . Cohen

Mitchell RogovinLester R . Uret zK . Martin Worthy

Lee H . Henkel, Jr.Meade Whitaker

Stuart E . SeigelN . Jerold Cohen

Kenneth W . Gideon

Date

18661 8711871188818901 B931897190119133190819 1 319 1 81919191919201920192319251927193319341936193719471952195319551957195819591961196419651966196919721973197719791981

RM

In addition, the following served as Acting ChiefCounsel during periods of time when there wasno Chief Counsel holding the office . John W.Burrus, from March 2, 1936 to November 30 ,1 936 ; Mason B . Leming, from December 6,1951 to May 15, 1952 ; Kenneth W. Gemmill,from June 11, 1953 to November 8, 1953 ; RudyP. Hartzog, from December 1, 1954 to May 8,1955, from January 20, 1961 to August 16,1961 and from September 1, 1963 to January 5,1964 ; Herman T. Rating, from January 19, 1957to March 13, 1957 and from August 31, 1959 toSeptember 20, 1959 ; Lester R . Uretz, from April1, 1966 to April 11, 1966; Richard M . Hahn,from January 20, 1969 to June 25, 1969 : Lee H .Henkel, Jr., from January 16, 1972 to June 11,1972 ; Lawrence B . Gibbs, from April 17, 1973,to October 19, 1973 ; Charles L . Saunders, Jr.,from January 20, 1977 to April 15, 1977 ; LeonG . Wigrizer, from April 16, 1977 to June 23,1977 ; Lester Stein, from June 1, 1979 to No-vember 16, 1979 ; Jerome D . Sebastian, fromJanuary 21, 1981 to February 2, 1981 and fromMarch 30, 1981 to August 14, 1981 ; and EmoryL. Langdon, from February 3, 1981 to March 29,1981 .

Note-From 1866 to 1926, the Chief La~ Officer forthe Internal Revenue Service was known as the Solici-tor. For the next eight years, 1926 to 1934, he had thetitle of General Counsel for the Bureau of Internal Rev-enue. Since 1934, he has operated under the title ofChief Counsel .

Appenaix

National Chief CounselOffice Kenneth W . Gideo n

Assistant to the Chief CounselLester Stei n

Special Assistant to the Chief CounselB . John Williams, Jr,

Deputy Chief Counsel (General)James J, Keightley

Deputy Chief Counsel (Litigation)Joel Gerbe r

Deputy Chief Counsel (Technical)Jerome D . Sebastian

Assistant Deputy Chief Counsel (Litigation)Stephen M . Mille r

Technical Advisors to the Chief CounselPeter K. ScottDaniel F . Folzenlogen

Staff Assistant to the Chief CounselClaudine Ausnes s

Technical Assistant to Deputy ChiefCounsel (Litigation )Kendall C . Jones

PrincipalOff icialsas ofSeptember 30,1981

Administrative Services Division

DirectorJoseph H . Hairston

Assistant DirectorBernard Kamin s

Technical Assistant to the DirectorWilliam A . Nea l

Staff Assistant to the DirectorRaymond J . Schuma n

AttorneyBarbara A . Foste r

Fiscal and Personnel Branch--ChiefEdward E . Pierc e

Library--ChiefAnne B. Scheer

Office Services Branch-ChiefNorman S . Coram, Jr .

Planning, Analysis, and Operations Branch-ChiefAllen E. Kibal

Criminal Tax Divisio n

DirectorRobert P . Ruwe

Assistant DirectorRobert L . Spatz

Branch 1-ChlefJames G . Macdonald

Branch 2--ChlefWllliam A . Gos s

Disclosure Litigation Divisio n

DirectorPeter V . Filpi

Assistant DirectorJohn B . Cummings

Technical Assistant to the DirectorJoseph J . Urba n

Branch 1--ChlefMichael B . Frosch

Branch 2-ChlefRonald D. Pinsky

Branch 3-ChlefArthur L . Lappen

Employee Plans and ExemptOrganizations Divisio n

DirectorJames F . Malloy

Assistant DirectorJonathan P . Marget

Branch I-ChiefRichard J . Wickersham

Branch 2-ChlefMichael A. Thrasher

Branch 3--ChlefJames J . McGovern

General Legal Services Division

DirectorThurmond E . Shaw

Assistant Director(Vacant)

Assistant to the DirectorMichael D . Goldma n

Technical Assistants to the DirectorWilliam A, Hick s(Vacant)

Branch 1--ChlefRichard J . Mihelcic

Branch`2-ChlefWilliam F . Long, Jr .

Branch 3--ChlefKenneth N . Holland

General Litigation Division

DirectorBenjamin C . Sanchez

Assistant DirectorWilliam A. Sim s

Assistant to the DirectorMichael R . Amer

Technical Assistant to the DirectorMichael F. Patto n

Branch I-ChiefRonald E. Friedman

Branch 2--Chlef(Vacant)

Branch 3-ChlefChristopher L . Neal

Interpretative Division

DirectorGeorge H, Jelly

Assistant DirectorsDonald J . Drees, Jr.Sigmund J . Liberman

Executive Assistant to DirectorEmil 0 . Muhs, Jr .

Technical Assistants to the DirectorJeanne L, Dobre sBruce Z . Segal(Vacant)

Branch 1-ChlefNeal E. Sheldon

Branch 2-ChlefDonald E . Osteen

Branch 3-ChlefSarah W. Garrett

Branch 4--ChiefAlan R . Fraser

Branch 5--Chlef(Vacant)

Branch 6-ChlefRichard B . Treano r

Legislation andRegulations Divisio n

DirectorDavid E. DickinsonAssistant Director(Vacant)Executive Assistant to the DirectorRobert A . Ble yTechnical Assistants to the DirectorPaul A . FrancisCharles C . SaverudeBranch 1--ChlefJohn B . BromellBranch 2--ChlefMarcus B . BlumkinBranch 3-ChlefJohn M . FischerBranch 4-ChlefLarry E . SmithBranch S-ChlefJason R. FeltonBranch 6-ChlefJohn M . Coulter, Jr .

87

89

RegionalCounselOffices

Tax Litigation Divisio n

DirectorJohn H . Menzel

Assistant DirectorVacant

Technical Assistants to the DirectorBarbara Bir dSommers T. BrownThomas M . CryanGeorge D. DulaneyRichard P. MilloyCharles W . Rumph

Branch 1-ChlefDan . H . Lee, III

Branch 2-ChlefAlfred C . Bishop, Jr.

Branch 3-ChlefGeorge M . Sellinger

Branch 4-ChlefHenry G . Salam y

Central Regio n

Cincinnati O"IceRegional CounselVernon J . Owen sDeputy Regional Counsel (Criminal Tax)Gerald W. Fulle rDeputy Regional Counsel (GeneralLitigation)(Vacant)Deputy Regional Counsel (Tax Litigation)Robert A. Robert sAssistant Regional Counsel(General Legal Services)George T . BellSpecial Trial AttorneysRichard E . TrogoloJoel V . Williamson

Cincinnati Office

Group 11-01strict CounselClarence E. Barnes, Jr .

Group 2-Assistant District CounselConley G . Wilkerson

Cleveland Office

Group 1-District CounselBuckley D. Soward s

Group 2-Assistant District CounselJack E. Prestru d

Detroit Office

Group 1-Dlstrict CounselCharles S . Stroad

Group 2-Assistant District CounselPeter M . Rittema n

Group 3-Assistant District CounselDeborah S, Hack

Indianapolis Office

District CounselRoss E . Springer

Louisville Office

District CounselFerdinand J . Lotz, III

Mid-Atiantic Region

Philadelphia Office

Regional CounselDavid E . Gasto n

Deputy Regional Counsel (Criminal Tax)Richard A. Francis, Jr .

Deputy Regional Counsel (GeneralLitigation)John G. Kissan e

Deputy Regional Counsel (Tax Litigation)Christopher J . Ray

Assistant Regional Counsel(General Legal Services)David J . Markman

Baltimore Office

District CounselHerbert A. Seidman

I

Newark Office

Group I-District CounselEdward H . Hanc e

Group 2-Assistant District CounselGerald J . O'Tool e

Group 3-Assistant District CounselMatthew Magnone

Special Trial AttorneyRobert B . Marin o

Office of International Operations,Washington, D.C.-Washington Office

District CounselMarlene Gross

Philadelphia Office

Group 1-District CounselCharles F . T. Carrol lGroup 2-Assistant District CounselMelvin E . Lef1kowit zGroup 3-Assistant District Counsel.Joseph M . Abel eGroup 4-Assistant District CounselPaul J . Sud e

Pittsburgh Office

District CounselDonald W . Howser

Richmond Offic e

District CounselMarion B . Morton

Washington Office

Group 1-District CounselThomas C . Morriso nGroup 2-Assistant District CounselThomas J . O'RourkeSpecial Trial AttorneyJames F . Kearney

Midwest Region

Chicago Office

Regional CounselDennis J . Fo x

Deputy Regional Counsel (Criminal Tax)Harold L . Cook

Deputy Regional Counsel (GeneralLitigation )James H . Martin

Deputy Regional Counsel (Tax Litigation)Charles B. Wolfe, Jr .

Assistant Regional Counsel (General LegalServices)(Vacant)

Special Trial AttorneysJames F . Kid dSeymour 1, Sherma n

Chicago Office

Group I-District CounselDenis J . Conlon

Group 2-Assistant District CounselJames F. Hanley, Jr.

Group 3-Assistant District Counsel(Vacant )

Group 4-Assistant District CounselCarleton E. Knechtel

Group 5-Assistant District CounselHarmon B. Dow

Des Moines Offic e

District CounselR, Burns Mossman

Kansas City Office

District CounselJames T . Finlen, Jr.

Milwaukee Office

Group 1 -District CounselNelson E. Shafe r

Group 2-Assistant District CounselW. John Howard, Jr .

90

Omaha Office

District CounselRonald M . Fryk1berg

Springfield Office

District CounselJeff P . Ehrlich

St. Louis Office

District CounselWilliam J . McNamara

St. Paul Offic e

Group I-District CounselRobert F . Cunningha m

Group 2-Assistant District CounselGerald W . Leland

North-Atlantic Region

Now York City Office

Regional CounselAgatha L . Vorsange r

Deputy Regional Counsel (Criminal Tax)Robert Kraft

Deputy Regional Counsel (GeneralLitigation)Myron Levine

Deputy Regional Counsel (Tax Litigation)(Vacant)

Assistant Regional Counsel(General Legal Services)Robert F . Herman n

Special Trial AttorneyStanley J . Goldberg

Albany Office

District CounselH . Stephen Kesselman

Boston Office

Group 1-District CounselRobert B . Duga n

Group 2-Assistant District CounselWilliam T. Haye s

Group 3-Assistant District CounselPeter J . Panuthos

Group 4-Assistant District Counsel(Vacant )

Special Trial AttorneyWillard J . Fran k

Brooklyn Office

G roup I-District CounselSumner L . Lipsk y

G roup 2-Assistant District Counsel-Lewis J . Abraham s

Group 3-Assistent District CounselDonald Schwartz

Buffalo Office

Group 1-Distriet CounselJohn E. Whit e

Group 2-Assistant District CounselJohn D . Steele, Jr .

Hartford Office

District CounselPowell W . Holly, Jr .

Manhattan Office

District CounselGerald Backe r

Group I-Assistant District CounselJoseph F . Masell i

Group 2-Assistant District CounselBernard Goldstei n

Group 3-Assistant District CounselArnold J . Gould

Group 4-Assistant District CounselJay S . Hamelburg

Group 5-Assistant District CounselArthur Yellin

Special Trial AttorneyTheodore J. Kletnick

Southeast Regio n

Atlanta Office

Regional CounselJack D . Yarbroug h

Deputy Regional Counsel (Criminal Tax)Jack Morto n

Deputy Regional Counsel (GeneralLitigation)Dean R . Morley, II I

Deputy Regional Counsel (Tax Litigation)Steedly Young

Assistant Regional Counsel(General Legal Services)Harry G . Maso n

Special Trial AttorneyRobert J. Shilliday, Jr .

Atlanta Office

Group I-District CounselW . Preston White, Jr.

Group 2-Assistant District CounselDonald W . Williamson, Jr .

Birmingham Office

Group I-District CounselJohn B. Harper -

Group 2-Assistant District CounselWesley J. Lynes

Greensboro Office

Group I-District CounselAlan 1 . Weinberg

Group 2-Assistant District CounselStephen L . Robbins

Jacksonville Office

Group I-District CounselRoy S. Fachbeck

Group 2-Assistant District CounselClarence F . Frazier, Jr .

Group 3-Assistant District CounselStephen R . Takeuchi

Special Trial AttorneyThomas R . Ascher

Miami Office

Group I-District CounselGlen W . Gilson, 1 1

Group 2-Assistant District Counsel(Vacant )

Group 3-Assistant District CounselLawrence G. Lill y

Nashville Office

Group 1--District CounselRichard J . Neubaue r

Group 2-Assistant District CounselRobert B . Nadle r

Southwest Region

Dallas Office

Regional CounselWilliam B. Riley

Deputy Regional Counsel (Criminal Tax)Michael W. Bentley

Deputy Regional Counsel (GeneralLitigation )Charles L . McReynolds, Jr .

Deputy Regional Counsel (Tax Utigation)David L . Jorda n

Assistant Regional Counsel(General Legal Services)Gary A . Anderson

Dallas Office

Group 1-District CounselKenneth A . Littl e

Group 2-Assistant District CounselHarry Beckoff

Group 3-Assistant District CounselW . Jere Blackshear

Group 4-Assistant District CounselMark L. Puryear

Special Trial AttorneyRaymond L . Collins

91

Eig

Denver Office

Group I-District CounselGeorge G . Youn g

Group 2-Assistant District Coun setJohn D. Moats

Special Trial AttorneyMarvin T . Scott

Houston Office

Group I-District CounselHarold Friedma n

Group 2-Assistant District CounselDaniel A. Taylor, Jr .

Group 3-Assistant District CounselBernard B . Nelso n

New Orleans Office

Group 1-District CounselGeorge H . Becker

Group 2-Assistant District CounselDeborah R. Jaff e

Oklahoma City Office

Group I-District CounselWalter 0 . Johnson

Group 2-Assistant District CounselMichael J . O'Brie n

Western Regio n

San Francisco Office

Regional CounselEmory L . Langdo n

Deputy Regional Counsel (Criminal Tax)J. Richard Murphy, Jr .

Deputy Regional Counsel (GeneralLitigation)Fayette G . Taylor

Deputy Regional Counsel (Tax Litigation)Thomas F. Kell y

Assistant Regional Counsel(General Legal Services)Robert J . Wilson

Los Angeles Office

District CounselJoseph 0 . Greaves

Group 1-Assistant District CounselHarry M . Asch

Group 2-Assistant District CounselDorothy W . Westover

Group 3-Assistant District CounselH . Lloyd Nearing, Jr.

Group 4-Assistant District CounselFrank E. Phillip s

Group 5--Assistant District CounselStephen W. Simpso n

Group 6-Assistant District CounselPaul G . Wilson, Jr.

Special Trial AttorneysMartin D. CohenJohn 0 . Kent

Phoenix Office

District CounselRoger Rhode sAssistant District CounselDennis C . DeBerry

Portland Office

Group 1-District CounselHenry R. Snyder .

Group 2-Assistant District CounselJan R. Pierce

Reno Office

District CounselS . Clay Freed

Saft Lake City Office

District CounselRichard A . Jones

San Diego Office

District CounselDonald W . Wolf

San Francisco Office

District CounselJames Boohe r

G roup 1 -Assistant District CounselVernon R . Balmes

Group 2-Assistant District CounselLamont R . Olson

.Group 3-Assistant District CounselGeorge L . Bevan, Jr .

Group 4-Assistant District CounselLeo A. McLaughlin

Group 5-Assistant District CounselEugene H . Cirann i

Special Trial AttorneysLawrence G . BeckerJoyce E. Britt

Attorney4n-Charge, Honolulu Area OfficeJohn T. Lyon s

Seattle Office

Group I-District Counsel -Richard J. Shiple y

Group 2-Assistant District CounselRobert E . Casey

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