Internal Revenue ServiceAnnual Report 1990

ReferenceOo Not Remove

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Introduction

As America moves into the last decadeof the twentieth centun', the financialIhealth ofour government is animportant entry on the public agenda .Balancing the needs ofthe nationagainst fiscal resources which are farfrom unlimited will be no easy task . Anequally important part of the equationwill be ensuring that the Americanpublic is served to the best of the gov-ernments collective ability.

As the collector of the nation's taxrevenues, the Internal RevenueService administers a system which ispivotal to the way our governmentoperates . While it is our responsibilitNto collect the tmes owed to the govern-ment, our mission goes Much further.It is also our obligation :

Choices being m to administer all aspects of the taxmade now must be system according to the basic principleconsidered not just in that our system is founded on 6tizens'light at today's needs voluntary compliance \vith laws thatbut with tomorrow's can be understood and are perceivedperspective. its fair,

m to improve the way our tax systemworks, relieving to the greatest degreepossible the burden that any such sys-tem imposes on the public,

0 to constantly seek methods toachieve the highest level ofproductivi-ty possible \vitbout sacrificing the qual-ity the public has a right to expect, and,

m to be accountable for a theresources which are entrusted to ourcare .

These ideas about the IRS' missionforin the center-piece, ofa process ofmanaging the tax sy tein strategically~ s

a process that must become anestablished practice for the I RS .Choices being made no\%, must be con-sidered not just in light of today'sneeds but with tomorrows perspective .Without this broad view, solutions willbe piecemeal and short-term aridinevitably part of long-term problems .

During the 1990's, we have theopportunity arid the potential to trans-form tax administration dramaticall\ .In this annual report we summarizeour work in 1990 but more important-ly, we hope to provide :in overview ofthe efforts to manage the change .

Fred T. Goldberg, Jr.Commissione r

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Overvie w... .. . ... .... .. ... . . . .... - . .... ... ... ... .

Tax administration is vear round notjust for the I BS but for millions ofindividual and business taxpayers whointeract with I RS . But the public'sprimar

'v impression of the IRS is what

happens during the annual filing sea-soil ritual that begins January 1 andends April 15 .

Collections by Type of Return

Estate and Gift Taxes 1 .2%

Excise Taxes 2.6~

Corporation Income Taxes 9 .7%

Invividual Income Taxes 48 .3%

The 1990 filing season was one ofthe best on record . Taxpayers contin-ued the trend of riling their returnsmore quickly than in past years. Themonths of preparation It ' v IRS to givegood taxpayer assistance and processreturns quickly and accurately paid off .

Here's a snapshot of our work :

N The number of federal tax returnsIRS processed increased to 202 mil-lion, up from the 199 .6 million pro-cessed in 3989. More than 112 millioncame from individual taxpayers filingForins 1040, 1040A or 1040EZ .

a in excess of one billion informationdocuments - Forms AX-2 and 1099,primarily - sent in by employ rsand other income Payers were alsoprocessed .

a In the first year that taxpayers any-where in the country could file thei r

F0

refund returns electronically . almost4 .2 million opted for this new method.

n We issued 85 million tax refundstotaling almost $100 billion, up fro",82.6 million refunds amounting toalmost $94 billion last

'year. The major-

ity of those refunds - 82 millionaveraging $925 - went to individualtaxpayers .

in More than 63 million taxpayers cameto IRS for assistance either &oughour telephone assistance service(56 million) or at one of more than 700walk-in assistance sites . Our Interna-tional programs made assistance avail-able to almost 300,000 taxpayers in 73countries around the world .

w Revenue receipts grew 4 .2 percent,reaching $1 .1 trillion and exceedinglast year's receipts by $43 billion .individual and corporate income taxeswere $650 billion - almost two-thirdsof the total .

The Strategic Management ProcessSince the beginning of the modernincome tax system in 1913, the scopeof the IRS' basic job - collecting therevenues - has grown exponential]), .Administering the tax system requiresa strategic management process to givefocus to long-range issues and allowsour perforotance to be reviewedagainst measurable and critical successfactors .

In 1990 we published a strategicbusiness plan for the IRS which identi-fies everything we plan to do to movethe agency toward meeting objectivesin areas such as;

so enhancing voluntary compliancewith the tax laws ,

a modernizing the tax system and mak-ing better use of informationresources,

of reducing the burden of complianceon taxpayers,

a improving the quality of IRSproducts and services to the public,

all making tile best use of financialresources, an d

0 supporting a workforce of profLs-sional and dedicated civil servants ,

Accountability is the KeyThe key to good management andgood government is accountability~And that theme runs through the IRSstrategic management process . Thebeginning ofthat process was recogniz-ing that accountability for our $6 bil-lion budget needed a sharper focus .

Managing a financial organizationlike the IRS means paying close atten-tion to the numbers - assessments,collections, yield per staff vear, andquality/productivity measures . Mininging a public service organization likethe IRS means never forgetting thatour employees have more contactAriththe American public than just aboutany part of the federal government.

The IRS has a unique job to do andwe need exceptional people to do it -not just in key positions, but at everylevel . Meeting our obligation totaxpayers begins with recognizing tha t

Since the beginning quality comes front an empoweredof the modern income workforce that gets credit for itstax system In 1913, accomplishments .the scope of the IRS' Early in the fiscal Year, we created abasic job -collecting chief financial officer (CFO) positiontherevenues - has to assure overall accountability . Also agrown exponentially . controller was established to manage.

-overhaul of IRS financial opera-

tions, setting tip modern financial niaD-agement procedures and infortnatiOllsystems and improving our ability toanalyze costs and budget proposals .

The CFO, who reports to theCommissioner and DeputyCommissioner, is one of five top deci-sion-makers in the IRS . This move toupgrade and strengthen financial man-agement took place almost one year

before the Chief Financial Officer Act

of 1990 made CFO positions i nanda-Managing a public tory at other large federal agencies .

service organization In the past few years, difficul t

"I"

the IRS means budget situations have meant taking

never forgetting that funds intended for training, support,our employees have supplies, equipment mid othe r

more contact vAth the tools employees need to do their jobs

American public to cover mandator%, art(] unavoidablethan just about any costs . The budget outlook for 1991

part of the federal goes in the right direction - a

government . balanced approach to rebuilding ou r

infrastructure .

Voluntary Compliance the CoalCitizen's voluntary compliance wit hlie tax laws is the cornerstone of the taxsystem in the United States and setsour tax system apart from othersaround the globe . In 1990, taxpayersfiled more than 200 million tax returnsand paid over $1 trillion . IRS enforce-ment efforts added another $5 1billion . The difference between the

two amounts is a measure ofvoluntarvcompliance . Thus it is clear that givin g

tiniely and accurate assistance to tax-payers who want to C0ITlpiy With th e

law is equally as fillportantas enforce-nient programs to address significantareas of noncompliance.

Assisting TaxpayersA decade ago most people thoughtassisting taxpayers tneant IRS TaxpayerService personnel helping taxpayersfile returns during the filing season .The concept has evolved considerablysince that time . Taxpayer Service isdefinitely not a seasonal activity andcombines direct IRS assistance,programs for volunteers, educationalapproaches and a growing role forteclinolog,v

Besides the more than 63 milliontaxpayers the IRS assisted in 1990,either in person or by telephone,another 2.8 million got the help tile),needed from 75,000 citizens who

Compliance 2000 volunteered then, time through the

represents the Idea Volunteer Income Tax Assistancethat enforcement must (N71TA) and Tax Counseling for tile

not be pursued In a Eldefly (TCE) prograrns. Our educa-vacuum and methods tion efforts reached 4 .2 million see-

other than traditional ondary school students who studied

tax enforcement offer the tax s vstein in the Understandingthe rest of the answer Taxes Program . In Partnership with

to enhancing voluntary nearly 2000 colleges, universities and

compliance. business associations we offered

small business owners and other self-employed taxpayers the chance to

learn about their rights and responsi-

bilities through the Small Business Tax

Education Program .Assisting the public is a responsibili-

brings us back to a simple, bill some-times overlooked, notion : Vie point ofall our efforts in tax administratio nis to encourage tile highest degree ofvoluntanj compliance xvith the laws .

An understanding that complianc eand enforcement are not synonymousopens up the opportunity to addresstaxpayer non-compliance in a wholenew way~ Compliance 2000 stands forthe proposition that we need toresearch characteristics shared by like-kind taxpayers to learn more abouthow best to encourage tax compliance,From this basis, we can develop corn-prehensive strategies that include tax-payer education, legislation and regula-tion changes, and simplification as wellas tax enforcement .

ty of all parts of the IRS and is Percentage of Returns Auditedaccomplished in rather unexpecte dways. For example, this year the IRS 10%International operation undertook allinitiative in eastern Europe, kn6wingthat the monumental political restrue-turing going on there would havefinancial and taxation implications fo rthe world community. The effort was ahigh-level one to determine the typesofassistance these countries may needas they change to market economics .As a result, a specially tailored assis-tance program for Poland will be insti-tuted in 1991 .

But more can be done to explore)low best we can combine educationand assistance approaches with thetraditional enforcement activities toincrease voluntary compliance .

Compliance 2000 BeginsOut of our efforts to re-think the ulti-mate goals of compliance emerged aconcept called Compliance 2000 which

8%

6%

4%

2%

0%Individual

Migeo Migm E1199 o

Corparate

Compliance 2000 represents tile

idea that enforcement must not bepursued in a vacuum and methods

other than traditional tax enforcementoffer the rest of the answer to enhanc-

ing voluntary compliance.

Enforcement Program NeedsBut traditional efforts - examiningreturns, collecting delinquent accountsand conducting criminal investigations- will always be essential and theymust be augmented . Over the pastdecade, despite moderate staffing andbudget increases, the IRS has not kept

pace with the gromili ofthe taxp~iyerpopulation and workload . A hiring

freeze in most enforcement programsbegan in fiscal year 1989 and extendedthrough 1990 .

In 1990, the Examination program

resulted ill recommendations for $22 .3billion in additional tax and penalties .

About one million individual andcorporate tax returns were audited but

the rate of andit coverage declined,

continuing a trend of recent years . Forindividual returns, the rate ofauditcoverage - .80 percent ofall returnsfiled - is down from .92 percent inJ989, partially because audits of corpo-rate taxpayers increased. The number

of returns filed, particularly business

and corporate returns, has increasedwhile staffing has hardly grown at all ,

This year Collection efforts vielded

$25 .5 billion in collections oil jelin-quent accounts and $11 .2 billion ill

assessments oil delinquent returns .

The number of delinquent tax ,accounts in our active inventor

' v

grew,to more than 3 .5 million accounts -almost nine percent over the number

for 1989 . That rate of growth, however,slowed the acceleration of recent

years . The inventor' v

grew bY 13 per-cent between 1988 and 1989.

In Criminal Investigation we com-

pleted 5243 investigations of suspected

tax crimes, including 1924 investiga-

tions of persons engaged in illegal

drugs or other organized criminal

activitv. Our cases resulted in 2472

convictions, xvith 1609 receiving priso n

The Internal Revenue sentences. In recent years we haveCode ties been given strong support to the war on

amended more than drugs through Criminal Investigation100 times since 1980. because these cases involve clear viola-

tions ofthe tax laws . But without a cor-responding overall increase in staffing,

traditional criminal tax enforcementactivities have not kept pace .

Compliance program activity needsto be increased. The current levels are

not where we want these programs tobe . The reasons for the situation arevaried bill primarily result from acrossthe board workloatj increases whichhave outstripped any increases in ourresources . In addition we have fl'ccdmandatorv cost increases, not fundedin our budget, Causing us to postponehiring needed personnel or providingthe stafTwith more than the basicnecessities of training and tools to dothe work.

Lastly, our management informationSN'stellis provided a functional, ratherdian agency-wide perspective so thatwe hicked the data to inake the liestinforinedjudginents about the impactof prograin changes . In 1990, webegan work on just such all infornia-tion system, Enforcement Manage-ment Information System (EMIS) .

Increased Complexit yAnother reason why enforcement pro-

grain levels are too low is the impact ofthe increasing complexity of the tax:

s 'Y.Stern . The past decade has witnessed

substantial growth in both the size and

complexity of our tax system . TileInternal J~evcuuc Co(fe has been

amended more than 100 times since1980 . Tax law changes have affected

thousands of sections ofthe law requir-

ing modifications to existing forms andinstructions, development of near]),

100 new forms, annual reprogrammingof computer sYsterns and the need to

constanth, re-train in ir employ es .liowever, .niore subtle changes have

also taken place . The net result is thatthe impact of IRS enforcement pro-grains vary among groups of taxpayers,

both business and individual .

For example, the gromh in theamount ofinforniation required to be

reported to taxpayers and the I RS 1)),

third parties and the parallel develop-ment of the IRS' Information ReturnsProgram (I RP) to match the data haveensured relativel v high complianceamong wage earners .

In 1990, more than I billion infor-million reports were filed - 225

Most taxpayers find million reported wages from which taxthat almost all the had alreadv been Nvithheld . AnotherInformation they need 109 million reported deduction items,to file their tax returns such as mortgage interest . The restcomes from Informa- were for income not subject to will]-tion returns they holding- interest and dividends. forreceive from their example. These information reports,employers, banks, of course, also go to taxpayers and havecredit unions or mort. the potential to vastIv improve th egage companies, Ott . taxpayers ability to file a correct return

in the first place .Most taxpayers rind that almost all

the information they need to file theirtax returns coines from informationreturns thev receive from theiremployers, banks, credit unions ormortgage companies, etc . Making suretaxpayers receive accurate and timelyinformation returns is just as importantas the work IRS does to match the datawhen the returns are filed. The paver'serror rate for information returns juayseem small at ord

' Vfive percent bu t

that means that each year 50 millionincorrect information returns comeinto tile svsteill . -

The IRS program to match theseinformation returns against the returnsfiled

b 'v individuals generated $3 .5

billion in additional tax and penaltiesin 1990. The effect of more accuratereporting by individuals, the IRPmatching program and the normalselection process for audits have com-bined to ensure all adequate IRS com-pliance presence among the majorityof individual taxpayers.

Un fort u natelY, programs such as theI RP are not easih, adapted to provide

the same result in the area of sophisti-cated business all(] Corporate taxpay-ers. But the grmvth in returns filed I)

' ylarge corporations, partnerships andsole propricturships far exceeds our

to use the traditional com-pliance approach oftime consumingexaminations .

A scrutiny ofour track record inauditing large corporations showsa rapid rise in the number of cases andthe amount ofrecommended tax notresolved at the audit level . While over-all agreement rates have declined inrecent years to 73% of returns auditedand 20 percent of the tax at issue, inthe large case area it was even lowerbetween seven and tell percent of therecommended tax increases resolved atlowest level. The resulting delays drivetip costs for the taxpayers and thegoverninerit and posq)one tax receipts .

Managing Bette rIn 1990, we made several inoves toaddress better ways to conduct ourcompliance activities .

m Taking a back to basics approach toinanaging the regular enforcementprograms. we focused oil selecting themost important cases and emphasizingfront-line management . In Collection,the delinquent account collections rose10 percent per staffyear over the1989 levels . We also reduced the totalamount of large accounts receivable(cases exceedi ng $I million) by 17 per-cent this past year. The tax mcom-mended per staff

'year in Examination

rose to $427.000, an increase of over30 percent above the 1989 level .

n Ending the era of abusive tax shel-ters offered an opportunity to tro, a dif-ferent management approach . The TaxReform Act of 1986 effectively Pill astop to the mass marketing of abusivetax shelters by enacting limits oildeductions for so-called passive losses,

In spite ofthis legislative reinedY, weficed aAarge inventory of cases fromthe period before 1987 when the pas-sive loss rules did not apply .

Eliminating the backlog of tax she]-ter cases would relieve the burde noil taxpayers who earliestly want to pilltax shelter problems behind them andwould free IRS resources for morecurrent work. By bringing Examinationand Appeals efforts together in a con-certed attempt to resolve these casesmore quickly, we increased the noun-her offinal reports issued to taxpayersby 30 percent, from 108,000 i n1689 to 140,000 in 1990. Virtualh, allcases related to pre-1987 tax shelterpromotions should be closed %vithintwo vears .

0 A national executive level directorposition was created to manage betterthe Ind-ormation Returns Program(IRP) . As described carlier, the IRPplays a unique role in the overall com-pliance strategy, oftbe IRS, bei~g theprimary way to improve the accuracyofmore than 100 million individual taxreturns filed each vear. Further theIRP is a cross-functional program withsmile responsibility in almost everyIRS function . Better coordination andmanagement were needed to put moreemphasis on making sure that theinformation reports taxpayers get frompayers are correct, thaely and usefu lin preparing their returns.

a After an extensive review of theCoordinated Examination Program(CEP) whicl) involves file examinationsof the 1500 largest corporate taxpayers,

'na~jor changes were made . Ali c.xecu-

live level position of director of theCEP was created to provide overalldirection to this important program .CEP accounts for 27 percent of allexamination staffing and produced half'of the $22 billion in additional tax and

0

penalties which Examination recom-mended this year.

Other changes made to improve thequality offliese large case audits andspeed up resolving the cases includedusing more specialization and outsideexperts in the legal all(] technical issuespeculiar to these types of cases.Improving coordination between thecase agents and Appeals and ChiefCounsel will see technical assistanceexpedited and cases resolved sooner.

0 We looked close]y at ways to morequickly resolve controversies in largecases - over $10 million in disputedtax - being handled Ill ' Appeals midChiefCounsel . The large case portionof the inventory, ofibsputed cases hadgrowl) rapid],),. As 1990 began there%vere 594 such cases representing$34 .8 billion in tax . In fiscal vear 1984,there were 290 large cases hivolving$14 .2 billion . Annindly we resolvedabout 185 large cases, each case aver-aging $17 million in tax . penalties andinterest . In 1990, better focused effortsto resolve these large cases resulte din an incroase of$4 million per case inthe average assessment although thetotal number of cases closed did notchange .

This initiative generate(] in addi-tional $593 million in revenues for1990 . Ofequal importance, our experi-ence in 1990 has given us better direc-tion oil ways to move cases through thesystem faster and allow taxpayers toresolve their cases more quickly.

0 Another initiative dealt with excisetax examinations . After a review of theprograin we concluded that moreattention needed to be paid to excisetax compliance . Further we felt thatadditional experience in the excise tax

area would he beneficial should thesetaxes becornea more important sourceofrevenue it) the future.

In planning our approach in theexcise tax initiative, we %vill try outsolue ofthe ideas ofCornpliance 2000 .In our preliminary analysis we see aclear need for increasing our taxpaye r

The most Important education in this area . A strategy for

aspect of tax admin- adoressing excise tax: compliance issues

Istration In the 1990's will be completed in 1991 .

will be removing

from the taxpayer's Reduce Taxpayer Burden

shoulders the burden Our efforts in the Compliance 2000of complying with arena arc directly correlated wit h

the tax laws . another important objective - making

the tax administration system easier for

citizens so they can rueet their tax obli-gations . The inost important aspect of

tax achninistration in the 1990's will beremoving front the taxpayer*s shoulders

the burden ofcomplying with the tax

laws. Decisions about new directions

in the tax system, either law changes or

administrative matters, inust assurnethat the public has a hinited ability or

Willillglle!i.~ to conforin their lives tothe tax code.

W'bile taxpayer burden entries frorn

lots ofsources, one oftbe inost visible

is tax forins. In 1990, we inade a nuni-ber of changes to tax forins to make

filing easier.

s The 1990 version of Form 1040A

was inodified to allow as inany as 4 .5million elderly taxpayers to use this

less complicated fonn . The forin waschanged to allow, retirement incorne

and estimated tax payments to bereported Or] this forin, rather than the

long form 1040 .

M The forin used to request all auto-

inatic four month filing extension willbe eliminated after the 1991 filing sea-

son . About five trillion taxpayers \vill

The Problem

Resolution Program

[PRP) Is there to play

a vital role In cutting

through red tape

and getting a solution

to a problem which

may often appear to

be Insurmountable .

no longer be burdened Nvith cornplet-ing the forin which was not useful tothe public or essential to its .

s A new, simpler self-entployinent taxschedule loade filing casier for 95percent (674,000) ofall taxpayers whopit)' this tax:.

We continued the series of townineetings throughout the countr

'y to get

taxpayers' and return preparers' ideasfor improving tax forms . This year atown ineeting was beld in London toget suggestions front overseas taxpay-ers who frequently have more eoinpli-cated tax returns .

As rules and regulations were draft-ed, we tried to avoid the burden ofunnecessary records or asking taxipay-ers to arrange business transactions inall atypical fashion just to accornino-date the letter of the tax law

For example, we inade a simplerrule for taxpayers who clann businessauto mileage allowances by havingthern use just one annual rate for coin-puting the deduction, rather thantwo rates based on different arnountsofmileage . In other regulations wefrequently described it range of accept-able options - called safe harbors -to reduce the confusion ofendlesslyspecific roles.

Taxpayer AdvocacyFront the taxpayer's point of view,however, there call be no burdengreater than the frustration of having aproblern with the IRS that seeins todefy resolution . 'When the nonnalchannels don't work, tbe ProblemResolution Program (PRP) is there toplay it vital role in Cutting through redtape and getting a solution to it prob-tern which may often appear to beinsunnountabie . PRE headed by theTaxpayer Ombudsman, handled379,000 problem cases for taxpayerslast year, a decline frorn over 407,000the previous year.

As the taxpayers' advocate xvithinthe IRS, it part of the mission fortheOmbudsman and the Problem 'Resolution Officers (PRO) in localoffices is to identily I RS procedures

which are burdensome to the publicand find ways to eliminate the needlessburden . In addition, a key feature oftile Taxpayers Bill of Rights law is

administered I)NI the PRE When tax-payers face sent- oils financial hardship

paying both their tax bills and other

expenses, such as housing or inedicalbills, they can request relief .

Rate of Increase in Number of Returns File d

160 %

140 %

120 %

100980

Corporatio n

Total

Individual

1990

To do this they apply tinder theApplication for Taxpayer AssistanceOrder (ATAO) program, which gives atemporary suspension of enforcementactions while the PRO reviews the caseto detennine ifa significant hardshiptruly exists or whether alternatives callbe. found to relieve the hardship andtake care of the tax obligation . Irk 1990,PRI'llandled krone than 17,600requests for ATACks and all general]),were resolved to the satisfaction ofboth the taxpayer and the government .

Modemizing the Tax SystemTax Systerns Modernization (TSM) isthe key to the future of tax adininistra-tion. The degree to which the IRS'antiquated computer systems designhampers our ability to give taxpayers

the prompt and responsive servicethevclesertle is incalculable . The chal-lenge of this endeavor is to continuethe progress toward niodurni7Aition

Tsm, a decade-long while continuing to nudge the old s'v -

effort, will see the cur- tern to (it(,- high levels of perlornianct.rent 1950's era system expected of the I RS .design replaced Moving the IRS from the old worldby systems supported to the new, one ofTSNJ demand sby a new generation assigning it high degree of responsi-

of modern Information bilitY and accountability at the toptechnology. executive level . in 1990, folloxving i t

recommendation ofthe General

Accounting Office, we created a chief'inforniation officer position as one of

the top five jobs at the IRS . I RS is oneof only two federal government

agencies with it position of such high-level responsibility.

TSM, a decade-long effort . will seethe current 1950's era sYstern design

replaced by systenis supported by a

new generation of modem informationtechnolog)~ Current]), the output of

documents processed at the ten servicecenters around the country is on reels

of inagrietic tape which are shippedto the Martinsburg Computing Center

in West Virginia to update the central

master file of 184 million accounts .The process takes a week, meaning

that the most up to date informationfront account files is not availableto I HS employees fielding calls front

taxpayers .The current system is slow and

unwieldvand can't tie together the var-ious data bases of taxpayer information

we use to administer file whole system .The result is firostration for taxpayers

Nvho can't get problems solved quickl%

and frustration for IRS employees whocan't do theirjobs effectively

i~l

The Change Begins NowIn 1990 we brought the future S) Steil)into clearer focus . initial stages of adesign roaster plan - the blueprint formodernization - were completed .The future systen) will make better useof the information taxpayers aridincome payers send to IRS by usingelectronic filing, optical characterrecognition, document imagingand other technologies to create andupdate taxpayer files iminediatelN .Complete and accurate informationwill their be available on-line to IRSemployees throughout the Agencyto answer taxpayers' questions, resolveaccount discrepancies, or conductcompliance programs .

Over the [text ten years, we can :

H eliminate millions of unnecessarycontacts %vith taxpayers needed now tocorrect narne, address and social seen-rity munber misinatches ;0

virtually wipe out the confusioncaused when a taxpayer who hasalready properly responded to IRScorrespondence gets ;mother computergenerated letter because the Pile wasnot updated quickly enough;

III provide copies oftax returns to tax-payers and IRS employees in less thanone day rather than our current 45-dayaverage;

Ills reduce b ' y one quarter the time ittakes us to process cases ;

fill send inore personalized correspon-dence to taxpayers specifically tailoredto the taxpayer's account, ratlier than ageneric form letter.

in addition to these obvious benefitsfor the taxpaying public and IRSemployees, TSM will provide otheropporiunities .

The already high level of privacy,and confidentiality given to tax return s

The importance and arid taxpayer information call bescope of the TSM enhanced. Productivity gains driven byeffort demands the tal- improved quality of our work can freeents of more than just up resources each year for other need-the IRS and others ed work. Equally important will be theivithin the government . information the system will generate t o

allow manager nent to eniploN a morestrategic approach to enhancing vollin-tary compliance rather than the ex postfacto analysis done now .

Outside Expertise NeededThe importance and scope of the TS Meffort demands the talents of morethan just the IRS and others withingovernment . This .year we joined withthe National Academy of Sciences in atwo year contract to provide an on-going assessment of our modernizationwork . The Academy dre%v together apanel of leaders from the business andacademic worlds to check our plans,challenge our assumptions and makecertain the TSM plan does not over-look the needs of any ofthe many con-stituencies of tax adrainistratirm .

In an effort to get ideas about mod-ernization from those outside the IRS,we sponsored a Systems ModernizationFormn and invited the public, tax prac-titioners and representatives of thebusiness community to share ideas .

As a part of the budget proces sfor fiscal year 1991, we allocated fundsto establish a federal research anddevelopment center to assist us in themodernization effort . Stich a facilitvwould provide us with the technologi-cal expertise we must have to completeair effort ofthe magnitude ofTSM .

Recognizing the monumental taskahead in procurement of the equip-ment and other needs for TSM, areview of the Contracts and Acquisitionoperation was done . A number ofrecommendations were made and

accepted to sharpen our technical pro-ficiencly in the procurement area, ele-vate the it nportance ofthe activity andprovide the resources needed to getthe job done .

Benefits Already SeenPlanning and implementing TSNI pro-jects will be carried oil simultaneouslyin the initial stages . Some excitingaspects ofTSM are already in placeand the benefits show us the promiseof modern technologies .a The nearly 4 .2 million individual

taxpayers who filed their returns elec-tronically during the 1990 filingsea-son, not only got their refunds fisterbut they got higher quality, too . Thechance of a mistake -either by IRSor the taxpayer- is significanflYreduced . There are fewer opportuni-ties for math errors, data entry mis-takes arid other miscues that call slowprocessing and generate contacts withIRS . This year tile error rate for . pro-cessing returns filed oil paper averaged19 percent while the rate for electronicreturns was only 4 .5 percent .

Electronic Piling began as a pilotprogram in 1986 when 25,000 returnswere filed . Up until now only taxpayersdue a refund could file clectronically .But for the 1991 filing season returnswith a balance due will be accepted forelectronic filing . This change will capi-talize on another benefit of electronicfiling - automatic acknowledgementthat IRS has received the return andthat it is correct arid call be processed .Business taxpayers can also choose theelectronic option . Partnership aridtrust returns arid some employee plansreturns now can be filed electroiiicaflv~E\A'e began implementing the On-

Line Entit-v (OLE) System whichallows immediate access to more than350 million files oftax account entitydata - name, address, social security

or employer identification numbers .Merdy adding this much data to theinformation resources provided to IRSemployees has had a major impact .The OLE System is qncried severalhundred thousand times each week toresolve account problems . WithoutOLE, resolving these same types ofproblems frequent]

' vmeant contacting

the taxpayer and always ineant delaysin closing the case .WThe Auturnated Underre-porter

(AUR) Control System came on-line in1990. Thesysteni immediate]

' yrelieved

the problems of tracking the annualinventory of about 9 million underre-porter cases . This system lets our

employees quickly, find the current sla-

tus arid location of every case wherethe I RS has sent a taxpayer a notice

about a potential discrepancy in theincome documents provided to IRS 1)),payers and the taxpayers reporting.The s

'ystem significantly improved our

ability, to respond to taxpayers' corre-

spondence abourundefteporternotices arid reduce(] the number of let-

ters which could not Ile associated with

a case file. During air average weektwo years ago . about 9800 cases couldnot be located . After tile tracking sys-tem was installed the number of caseswhich could not Ile associated fell to

under 1300 in a comparable week -an 87% improvement.

The AUR system, which will beginimplementation in fiscal year 1991, is

an example of how modernization willmove its closer to a goal that in 95 per-cent of all cases taxpayers should be

able to resolve any matter by a contact%vith a single IRS eloployee and within

specified time frames .The AUR system will move the

information returns matching processfrom a labor and paper intensive

41

Tax Systems

Modernization has

tremendous potential

for reducing taxpayers'

burden as the

computer systems

are modernized .

1~i

operation toward it paperless environ-ment . The purpose ofthe matchingprogram is to compare informationprovided 1)), payers with the taxpayer'sreturn to decide ifa discrepancy noticeis warranted .

Using a network of PC terminalslinked to it central computer, the AURSYstern will provide IRS examinerswith on-screen displays of informationreturns and ta:x account data to allowfor quicker and more accurate analysisand calculations . B

' vproviding access

to this case history to local TaxpayerService offices its well its service cen-ters, taxpayers who get underreporternotices call contact any IRS office toresolve a question about the notice .Currently taxpayers must write to theservice center which sent the notice.E\%,'e successfullY tested and are

implementing a system to allowemployees doing collection work to useit single computer terminal to access itnumber ofseparate data bases of taxinformation which have been connect-ed for this prupose. This initiative,called the Connectivity System, meansthat employees have all infor-mation oncurrent payments . credits and otherinformation necessary to resolve it tax-payer's questions about a delinquentaccount (luring a single contact .

Technology Will Reduce BurdenTax Systems Modemization hastremendous potential for reducing tax-payers' burden its file computer sv,-terns are modemized. Not only wl.11unnecessary or inaccurate contactsfrom the I RS be eliminated but taxpay-ers \vill be able to conduct their IRSbusiness more expeditiously.

More modern infor-mation svstenrismill be the springboard to installing anagency-wide concept of one stop ser-vice -all IRS matters resolved with acontact to only one IRS employee . But

we do riot need to wait for it technolog-ical revolution to improve our perlbr~niance .

For instance, we are moving aheadoil plans to make sure that mostaccount questions can be handled ron-tinely by telephone, rather than b.Nmail . Right now Taxpayer Service tele-phone assistors resolve 56 percent ofall account questions on the spot . \Viththe right inix oftechnology andstaffing, our goal is to reach the 95 per-cent level in two v ars .

IRS corresporidence with taxpayershas been it seemingi ' \1 intractable prob-lem for some time . We know thatwhen we write a taxpayer, the corre-spondence should riot only look busi-nesslike but -also should be clear . coi-rect and understandable . The volatileof correspondence IRS generates andreceives each year makes the challengea large one . 111 1990. almost IW mil-lion letters and notices went out . Inour service centers account adjust-nients area alone, more than 11 millionletters from taxpayers are answered.

This year we began to address theproblem systemically. 'With a new pro-grain called Professional Letter

S 'ystem

installed at the Ogden and AustinService Centers, IRS ernploNees usepersonal computers to write letters totaxpayers, rather than choosing fromstandardized paragraphs . The output ishigher quality, lets the employee per-sonallY sign the letter, include a phonenumber for follow-up questions andmake sure proper enclosures areincluded with the letter.

Another project involved applyingall automated expert system, or artifi-cial intelligence, to analyze the taxpay-er's letter, composing a response whichis more to the point than standard lan-guage . Also the Taxpayer Ombudsmanbegan a review of the standard formnotices that IRS sends to taxpayers toclarify the language and make theminore useful to taxpayers .

Quality is the Only WayImproving the quality of our workreduces the burden oil the public andthe I RS . Over the past five years, theIRS has put a high priority Oil findingways to improve the qualit

'v ofthe ser-

vices we provide the public . The prin-ciples ofthe quality improvement pro-cess - focusing oil the needs ofthecustomer, anal

'vzing the root causes of

problems, empowering front-linecloployees in the solution - are iden-tical to private sector quality efforts .

This yearx Strategic Business PlanOver the past five elevates the qualit

,v improvement goal

years, the IRS has put to tile level of it Inctor critical to th ea high priority on find- success ofall I HS programs . WeIng ways to improve believe that improving quality is thethe quality of the only way to drive productivity Pains illservices we provide all I RS functions . Results were encour-the public. aging.

During 1990, Taxpayer Serviceimproved the accuracy of the answersgiven to taxpayers 1, ' \1 telephone assis-tors by almost 25 percent - Front 63pet cent in fiscalYear 1989 to 77 per-cent . Ali 85 percent accuracygoill is setf -or 1991 .

Returns were processed throug hI HS sel-vice centers more quickly and\vith fewer errors . \Ve saw a decime illthe number ofrefund returns not pro-cessed within the 45 day period fromthe retool due date and thus requiringI RS to pity interest oil the refund. In1989, more. than 1 million refundsrequired interest . ]it 1990, that figure%\,its cut by more than ;I quarter - to740,000 returns . More than $4 millionwas saved in interest costs.

Another indicator ofiniproved qual-ity is the drop in the inventory of casesrequiring post -processing adjustmentbecause there. is some error, diserepan-cy or dispute about the taxpayer'saccount . In 1990, we cut the inventon1) v 500 .000 cases -from 11 .5 millionin 1989 - although more returns werefiled . At the same time our accuraev in

making those account adjustment's

increased by 10 Percent - from 74percent in j989 to 82 percent this

*year.

with a goal of85 percent for 1991 .

Improved quality in processing alsohas produced it decline ill [lie. number

ofaccounts that cannot Ile Poster] tothe muster Pile because ofsoine incon-

sistencv in the inforinatiou in theaccount . Usually tl ie inconsistenev 1. s amismatch bctwCCIl the ]none andaccount identif

'

ving number (Social

security or employers identificationnumber) . More accurate processing

combined with implementing a featureofTax Systems Modernization (file

On-Line Entity System) has seen tbeinventon, of'such cases go from 11 .5

millioll'in 1988 it) 9 .8 million in 1989to 8.5 million this

,

vear. During the

sanictuneperiod tile numberofretrimsfiled increased by almost 4 percent .

joint Quality Efforts PaySince 1987 when we joined with the

National Treasur), Emplovees Union inajoint qualitv improvement process

(QIP), ever), IRS emploYce has beentrained in the basic tbcor

' vof qnalit\

improvement . In 1990, workingthrough QlP tennis . we completed 13~)QIP projects which finecast savings inexcess of$10 million .

Here are some examples :

0 A QIP team was chartered to'findout why estimated tax Penalties were

assessed incorrectlY even ",]tell the tax-payer attached the required fornt to

sbow why ti ie penalty did not appk .

After- anal,\"Zing the problem, the teanisrecoulluendations included revisions to

the instructions for taxpayers and forIRS employees and c1ninges to coln-

puter programs . These tecommenda-tions brought about it 4 .5 percent

rd

Fostering a work

environment of high

professional and

ethical standards

demonstrates vividly

the value of out

employees to their

colleagues and to the

public they same .

improvement in accuracy in processingthese cases laid annual savings o f$1 million. This figure does not includetile cost savings to taxpayers wh ono longer receive incorrect penaltynotices .

0 lit Atlanta, it QIP team made oil ofservice center employees andInspection worked oil ways to speedup background checks required oil allnew]), hired employees . These back-ground investigations are one of theways that Inspection helps to ensurethe integrity ofthe I RS workforce.Delays in completing the checks ineantthat employees who should not behired, inch;ding those who may, have. aprevious]), undisclosed criminal record,sometimes worked for weeks ormonths before they were dismissed .Following the QIP team's review, pro-cedural changes to cut the screeningtime included conducting electronicname checks with other law enforce-inent agencies and providing finger-print cards directly to the FBI . Morethan $1 million will be saved becauseunsuitable employees will not be hired .

0 The decision discussed earlier toeliminate in 1992 the form requestingart automatic extension of time to Piletax returns had its genesis in a QIPteam . The team recommended thattaxpayers who meet the criteria for anextension should get it by merely filingtheir return during the extension peri-od. If the return does not meet theextension criteria, this will be detectedwhen it is processed and the normaldelinquency penalty will be assessed .

Quality improvement takes hardwork and attention to detail . It is grati-f~ring to see results and to be recog-nized for our efforts . lit 1990, for thethird vear in a row, the Office of

Management and Budget lionored anIRS office its a Qualit

'v Improvement

Prototype Award Winner, The vvinnerwas tile. Cincinnati Service Center.Since 1988, OMB has given onlY 13prototype awards and IRS has won fiveofthem ,

A Professional WorkforceThe accomplishments and challengesdescribed in this report can only beachieved with a workforce of dedicatedprofessional civil servants . The IRS hasa pivotal place in the operation ofourgovenninent arid IRS employees whoare well trained and equipped to dotheir jobs are essential to our succes sin the future . In tile IRS budgets ofthe 1980s, the most balanced supportfor employee needs was not alwayspossible for the reason cited earlier .Tile. strategic management process inplace now lets its be sure that baractions reinforce our words - oureinplo)7ees are our most valuableresource.

Fostering a work environment ofhigh professional and ethical standardsdemonstrates vividly the value of ouremployees to their colleagues and t o

Child care centers are the public they serve . Many years agonow available at 30 of the IRS estab~vshed conduct rules thatour offices around the were more con ipreliensive than manycountry and many organizations and set up an autono-employees accommo- mous Inspection function to make suredate needs In their integrity was maintained . Lastyear, thepersonal lives by work- congressional oversight process an dIng flexible schedules. criticisms from others caused us to

examine our practices to make surecomplacency had not set in .

Integrity Focu sThis year we renewed our focus andemphasis on integrity issues . 'Ale no",rely more heavily on the Treasun,Department Inspector General for artoutside check to avoid even theappearance that investigations are notindependent and impartial . We also

elevated the head of Inspection toChief Inspector, beefed up Inspectionstaffing and put in it telephone hotlinefor employees to report wrongdoing .These moves, along with a trainingplan and review of our conduct niles,were clear signals that we have itdedicated workforce vvith it high levelof integrity and we want it to stavtit lit wav

We neared completion on a strate-

gic initiative report, "Improve Ethics,Integrity and Conduct Awareness,"

which has recommendations based on

tile best public and private sector prac-tices . To gain the perspective ofthoseoutside the IRS, we chartered theCommissioner's Review Panel oil

Integrity Controls -a group ofpracti-tioners, legal experts and others - toreview out- efforts .

Cultural Diversit yTile increasing importance 4culturaldiversit

' y

was at the tell ofour hinflan

resource agenda in 1990 . The currentIRS workforce is made up ofalmos t

65 percent women and over 30 percentminoritv emplo vees . These figurescompare favoralliv with other federal

agencies but the IRS aims to be allemployer of choice in the federal

sector.

This year we adopted afive pointapproach recommended by a strategic

initiative report, "Minorities andWomen Within the IRS ." The strategic

initiative commits the IRS to actionswhich will retain and develop aunori-

ties and women for advancement vvid i-in the agency.

As important as commitment areresults . In 1990, more than one-fifth ofall executive appointments

were women or minorities, 11 percentminorities and 12 percent white

females . lit addition, more than lialfofall IRS promotions to top management

positions (CM/CS 13-15 levels) werewomen and minorities . From this cate-gory come executives oftoniorrow.

Like other employers, the I RS is

moving into mail\, new areas ofemployee programs . Child care centerstire nowavailahle at 30 ofour officesaround tile country and mail .), emplo)-ees accommodate needs in their per-

sonal lives by working flexible sched-tiles . Expandingjob sharing opportuni-

ties and determining how we will its(!the concept of flexible workplaces vvill

be considered in 1991 .

lit Conclusion'file beginning ofthis report set out

two objectives : explaining what was

accomplished in 1990 and describinlgthe plans to manage changes slated forthe tax administration svstein in thedecade ahead . Our record for 1990shows that we (fill ourjoh well . The taxfiling season was one ofthe best onrecord, the quality of'our service to the

public improved in many importantareas and we made progress fit the

strategic management process . Wechallenged some ofour own assump-

tions about tile wav we do our workand made a practice ofasking for theviews of others who have a stake in

good tax administration.While tile. decade closed tit the end

of' 1990, it new and exciting era for the

taxpaying public and the IRS began . If'

we successfully capitalize on the poten-tial to transform the tax administration

system, the benefits - top quality ser-vice to taxpayers, greater job satisfac-

tion for I HS employees and bettervalue for each budget dollar - will bewell worth the hard work ahead. TheIRS is read), for the challeng

P0

Statistical Tables

NOTE : Statistical data used in the text and tables'of thisvolume are on a fiscal year basis, unless otherwise noted .For example, data headed "1990" pertain to the fiscal yearended September 30, 1990 .

Footnotes for all tables are combined at the end of theStatistical Tables section .

Table 1 . Summer), : Internal Revenue Collections

Table 2 . Summary : Number of Returns by Principal Typeof Return

Table 3 . Internal Revenue Collections by Region and State

Table 4 . Internal Revenue Collections by Principal Sources

Table 5 . Amount of Internal Revenue RefundsIncluding Interest

Table 6. Number of Internal Revenue Refunds Issued

Table 7. Number of Returns File d

Table 8 . Number of Returns Filed Electronically

Table 9 . Selected Information from Returns Filed

Table 10. Taxpayer Assistance and Education Programs

Tablell . Returns Filed, Examination Coverage (1990)

Table 12. Returns Filed, Examination Coverage (1989)

Table 13. Number of Returns Examined

Table 14. Additional Tax and Penalties RecommendedAfter Examination

Table 15. Civil Penalties Assessed and Abated

Table 16. Examination Results (Bv number of returns)

Table 17. Examinations Resulting in Refunds

Table 18. Information Return s

Table 19. Delinquent Collection Activity

Table 20. Criminal Investigation Activity

Table 21 . Internal Audit Reports

Table 22 . Internal Security Activities

Table 23 . Emplovee Plans and Exempt OrganizationsTax Rulings and Technical Advice (Closings)

Table 24 . Determination Letters Issued onEmployee Benefit Plan s

Table 25 . Exempt Organizations and Other Entities Listedon Exempt Organizations and Business Master File

Table 26 . Exempt Organizations Applications (Disposals)

Table27. Internal Revenue Collections, Costs, Employe sand U .S . Population

Table 28 . Internal Revenue Service Costs by Activity

Table 29 . Internal Revenue Service Costs by Office

Table 30. Internal Revenue Service Personnel Summary

Table 31 . Appeals Workload

Table 32 . Chief Counsel Tax Litigation Cases Received

Table M . Chief Counsel Receipt and Disposal of Cases

Table 34 . Regional Offices Caseload Report : All Cases

Table 35 . United States Tax Court Cases(Excludes Cases on Appeal)

Table 36. United States Tax Court Opinions

Table 37. Appellate Court Case Record

Table 38. Tax Litigation Refund Suits

Table 39. Trial Court Case Record(Opinions Rendered-Refund Litigation)

Table 40. Receipt & Disposal of Cases : Associate ChiefCounsel (International )

Table 41 . Receipt & Disposal of Cases : Associate ChiefCounsel (Technical )

Table 42 . Comparison of Equal Employment OpportunityStatistics

Table 1 - Summary : Internal Revenue Collections(1, thoulands of Sollars. ~, dealer too Subactocal Table 3 .)

SourceGrand label1-burn 'but.1Goroarition

Regular=.rW torcruarraea

1rulmdua l

OtheeE .P.Y-tOld-agau~rsd~iinyndhospUinumm,~I

Hdreaturts-conoductiorsSo". parr-time-meentrourtim .lour= .ba..-Part drabotureart

EatateSlitC_..' local

co eccon,. .... ... ... .... ... .. ... .N ., collect. . .... .... .... . . ... ... ... ... .... ..

1990 Percent of 19904eurld., Artoted .11.0ter.

1011.0% 1.013,322,133 1.055 .395 .552 27 .250,797 1159 .114 .0,55616% 632:746 :069to* % 117 014 564 '10 :01 . :,539 16,682 .913 93,133 .62510 .4% 116,743 .14B 109 .712,541 - -

271,417 303,998 -51 .1% 515 .731 .SD4 540 .228 .408 76,786.75V 463 .441,6563 11:4 31:1 -, S; 1

154 N ':1

4 .4% 312 36 51 964 -

U.S% 345,625,566 367 .219 .321 1 .278,634 365.940,M76 111 112 1,081 .680 356.463,872s3tt:541 .33

.1% ' 42:1"' 277: 58 - -~l. % 317 04 6

2 .0% 1 21:~217:~11 -o , 's 609

W1%4

692 20155. 5.360,1

4 .123," 4

.157,771 41 .045 4,115,7251 .1

.~"3.146 1 761 .939 268.739 11,493.200

. % 8,143 .9

.63373 - -0 9%0 .: - -2% 629,457 2 128 202

2 .6% 25,977 .333 27.139.415 2,033.859 25.105,506

Table 2 - Summary : Number of Returns by Principal Type of ReturnIRS- at exaccoull. Fer Saba, - Sallat,cal Table 7 .)

lypeofrretor, 1989 1990

a ad total 129,597 221,715

117112sIndretuell "'lotal 253 '12:02

71, 787 '4.31191 ~98'720 11,:'31040A

040EZ 488 1331Mother' 257

29,

37 .591 36.188Hateary 2,625 .2,,112Fid

.dart,ea matel 663 ~l753 :~74plutirership I ';

Goroe an 420Erroutrac, 55 59Garcia 121 14Employ,ruartareas 20,

.3028

,914

Eaterortor"'barthau 490 484Emp""" 1,63 1,015Eacreta"' 949S.Pleherteartad-cal' '0

.260 10,170

48.3%

38.2%37.2%

0 1%S.

2.6%

1819

Table 3 - Internal Revenue Collections by Region and State(Inummusadeascillsollars )

Inadn"a nNelosenegididardifistricle,sland;

and oft, "Mby'derfol.

distdm Indicated! InNNNnhwdN : dondeft forshonvuld boft-ld Ubll.)'

Indend a-.. and

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

I

Tortallivarnalrivenue Ginpordiffeen d.-Ifteld jelftidand

oulimin. in.-We' T.1 mdSECA-- inw ,

(1) (2) (3) (4) (5)U UdSMW.Mi . . . 1

.. 0 1 W 3

. 6. 5.. M .

2... .... .. .... . I. I. I. 0

. 01. 6,. 5. 3. I. ... ... .... ... .

. 0 a. 7. 7.. 7.I. 9 1. 7. 3. 0111 . 5. 5. 8 7 12.4.

2~ :l13:,113 153 1 05.876 1'1 :~ 4 2 85' 1 2a:114 189229 'e 9 465,083 '2 B

id% 306:.7AuNsda(M.N.) 3:223 51se 210:71 2.913.333 653 .053 2,235,046

Boand"(11"Neadell,am) j1 749604 26414689 27,467,576 4ft' 22

:300:363BrooWNSINRIZ-) :111 4922

.. 1" 513.211 aj" 7 '17 13329376

Buffalo (See (d) Wim'",:I 1 1

.262 31 65802 2.214 .743 1~348.84Bodaighin(Va-M)

8 " 1".664 1,479:60 .102,41 3

':' :2 3,7w,23820,

963 , 8989 1530625, 212M6 7:1 .97H.Mfwd Cn .W.Q 2!1212 94Manfloodush(SHMM-) '3:1 .47' 11,2312:~117 1 ~1 :41 :'1 ~01 7,838062 43260P..mWh(Nowliumahers) 3 930: M 03 " Me &,W:319 '.81 7,05P roM a Nor (!~n~ L 4 006,967 369,455 3,542,497 662,652 2 855,700

ml~fortio Region a 47 &1' 11 3, 1 0 0 1'5Bell- (PUryteredbO .C.) T31 :'181:676 1:213

122' 948 07:597 23,774 .000

aftenut"IN . rally) 48.86 251 5,417.622 41 :' 754050 34630066ps. mos.) 3 .168.551 ~': :IM1

.1 Sm34.649,803 10,176 326 329443 24 255:6139

PftburghIS H) saii.) 11:412 564 1 :0751.1:2141 4 240,170 2,257,560 210,169143 2 60 9 789,OD5 3,813,250RVh-d(Vz

No.) ~5 449:DB3

M.unin M . r. . 0."!.. .... ... ... ... .... ... ... ... . .... ... ... . 5..~!?:711 1,6135.618 ~625 .696 471,915 3 :130,546

11"ad soon 141,257,6i 'ii,*ilhi 1 590 In—Allanda(Georg .) 23,970B14 3,023:40286' 1 '~ :OB'3 :8'21 3:236:562 1 ! :6'84 :"'3'9BimngNm( M) 1:~12

7" 13 .938 .51a 652.340 7,219 .25A

AN" a M 562:29 7,797,336 7 353.089ColumbLi(So"'O"Nol 21 iiB215F11muddrdsh(sad(b) ord.) 20.987.25 946,698 19 .089 .319 7.325:739 '1 :

8" 648-986Greenstiond(Nomea 20,681 .755

2,20 :919 1 1 082 27 3,573,378 14,370,499"'o-Imodumew) 4.857.987 6082 301 4 :149 :090 all 3.225 370A~kmdh%.(5.(b)awdv) 20,314,080 016:07 11 4,209 760 14 .037 :28111 ':199 :36 3UftdIsRmk~ArkwNl

5''1 :2 1 W 8719 148749 971,325 4,123

':'017 , 1.

:9flashville(Teddhoodual 16 46965 11:11 :5" 2 468 4441 '

: 576, 85H.!!~ 9,due") 10.050,666 502:6377 1 220213 1 :89D:354 7 266743

cardsonsinageses 1- -3511 .1-7 . 114 .11-11,2115D48 :583 ": : .787CuchnnufflBeallrbeflow) 18,785:256 2,473:601 B :' 2

20 73694 1:1:2121 24 :2 ale 6805 3,214

, 2o 409Demonalm 'Nagese) 43:962:792 3 9M 82 39 42'07 :6'40 4.M.41'458 34 .844570 :721I,ddNapo~lx(MMaw) 22:1:414

14424438 20 D93 005 171:11 17,272 .421

LouWN(Kefflucky) 9 803 571 1, 34111 : 26 8 :136 :174 :691 307 IL382 .891P.amainsunglWassivirpiria) 3, 532.952 . . . .. ... .. 1. 3 1F, . 90. 0.. 6. 3. 9,055 2,503,977

miilliwiii~.. .. .. . . . . .. .. 18,048 U4 in Big 555 21,25is2i 'ikiii,iiIANdileen(SeurthDalidle) 92:9W 1 :404 :288 438,965 '953 .793Chicago (

.(c) ._)51

. 9164 6,442 520 43 :183 :102 7 3.70 351 .214 :1 1I ' :41:~ f '3B

D.M." .N(INH) 7,502 387 839:272 521 74 397: M2FarsopionhDaludia) I I

..744 2 :724,335, :111:32' 83,317 3 . 12 277

In 41'H.Ishria(minal 2o3 1 1125 4 .164 455.915 1 .037 .7".5Alfleado 17, .867 1. B23 7 1 12.989 .6sue, wl'asudon 113 890: 1 1:' :31 12170.

lifturaill6.s 162 61a,723 5,691 746 1 :0'35:4,1 4,140 .42544'

73: 9 , :I . 2St,Lmots(Messmado 25,26733 3 725911 21 111 2. 57,09D 17 .457,995If ftul(Mundsou) 25 3.217:338 2 686 : 29 1738,834 1 294 089

posirliald B. (C) Isaildn")9:574.997 6 240:677

S042,495 1,026.141 7,857,410 1,562,204

lis~lii ' - --' ' * * * ' - ' ' - ' ' * " - ' '" - * - - - * '1ii*464" - ' * * * * ' '- '*9'7 '823 631 iii.267,182 7- " * - 9's'Aftsuouncin(N-Mind") 2.979:502 213"3 2 :781 :703 632:92D 2:'In:U a

13.22 "1 471.595 1221785 2,791,818 9.368 599M'

1Cheirenda(Winsming) 71. 35.537 :053 :786 356 390 691: 53Drallim(SIN(g)WI.) 29 22:111 2,804:986 24 :598 :238

5. 364857

Ovinver(G.Whisood) 14:74,1&5 '13 "' 153,M

208 2.IN980:507530 41 :24 :080himmul )NIssa) .347.-7 3,707,181 1 ;.1 :31 12. 65 .514olo~cgy=.) -,273, -7 881

. 800 7 1 'm 1:Ig':3'121 6. 331 .826

lift-WAII-) ,704,193 442.32 8 .001 .8541 951,

2195,

992.0741 0SidLedemnyjuradd~ 4.298,- " 647 3:971 . 56 718,,406 2: 959: 870

,mu( 9,025,55 692.450 7 70,637 1 .769,413 fi

... ... .... ... !"~. ... ... .... .... ... ... ... .... .... ... ... .... ... ... .... .... . ... .... .... .. .... . . ... .... .. .. .... ... .

.. ... ..ii'.iii .iffii . .... .... .. ....iii I.... .. .. . . . . . lir 1~9

wassiandi "so*. 170,497,ki 005 337 34,905 322 iii,in,iisMchomp(Ahasks) 2:051,568 120 :019 1:901:262 457,:834 1 .431 .202810her(WI 2 117:1 21 71 345499 60138 527 IN

2.1159.034,

264 461 579 1 :6m:041HodolukiflKawall) 4 3 917,614 2,731,169Loommehill; HIS-WINHI 28, 534 1,905 14 26 1~~451:1 1 81 067

dal) "M , , , 84,135U-VM-(Zm~ 4,427:414'432':1'2 - w -

ML.A .g.l.

(S.Whad-) ".047.

ago4 .869,026 ,..535 7 .190,13a

26,280,416

P.M .d(Omgon) 9,683. 942 723 ma 955,655 6,555,351SannernmendsoBse(li)bHow) 14,720.411 596 :022 13:8'41 :173 4 1429391'0 1: 1 '

:"':731

S .Frard-Band(a)WANI 23,152.7a4 3 .333,885 2611,456 3, 322,350 11 574seed.loe'd(S.Wooll,w) 20 34 459 ; a: 13,9015 1:11 :417 392908 4 361370 279$,dftm (w 19:2708: 94 9028 , 15 'e, R5:6n 3 :732

:671 13,076, 7 5

.... .. .... .... . wl~!~ .. .... .... ... ... .... ... .... ... ... .... ... ... .... .... .... .. .... .... .. .... .... ... ... .... ... .... ... ... .... .... ... . . .... .... ... ... ..i .... ... .... .... ... ... ..... ... .... .... ... .... ..rearnagoodati" 594 la" 1,111 Sa o

Pointerloss, 1,668:822 133,454 1:704:013 '05:923 T5621"763 794.99a 705,731 1

.

... ... .... .... ... ... .... .... .. .... ..~189?-!~ .... ... .... ... ... . lo~ ... .... ... ... .... ...undftfflbuted- 5,60,222 1,947,601 2,993,465 ix".4m 46.MB

rated. 1. .1xfta W shorair MaNde

j.)Cal undueb)R rose

(s)MINDIS(doN .Y .k(flood.(ripandid"I'lHi)ludes

131 21 :162 171 83,190,0711 1117795725 1 1 :117 :24'17 5m:5o? 214, :301 :922 1 962 T`31 ZI qw:m 1:11 275

61 :0 :659 51,040,512 8,965,574 4 514.8221 ITZ 76 244 967D9 694 335 13791 013 93,070,426 16,144,56947, 522201 ' 341 728 40 :269 :065

" 9 34:359:195

51 062:367 4 :W :300 44 416497 7:65 :1 4587 OG3 36 11689

66.191,DTI 6, 9B3 , 762 52,795.489 11,051,451 41 :386:970

Table 3 - Internal Revenue Collections by Region and State, continued(in thousands of dollars)

Internal revenue regionsareddhaulds, Miss

individual insidne, andeurploinneen ..a.. . . . ... ... .. .... . .... ... ...

andefluasnuaStansireprearneschy,ingli. Railroad Unindpidynhan tdestric~indisnedinutradirtheads:wNsfor rewshad? insurance- Guns- EURNN.othn-Movirdifilooftonnoftabla (6) (7) (9) (10)

Muldflaidem'drul 4 157'm 5.515.998 g,03.7m 2,1211,202 27,129.445K. a[

. .. .... .... .... . . .... .. .... ..... 2. 3

. 9

.. 7.2. 9

. ... ... ..... 8. a. 0

.

. I. 0. a

.

. I.A. 5. i

.

.1. I.2 3. a. 0

.4.2

.4 .92 5. I

.mAjb.wBdd(d)w_) 4:M2 42:248 35.013 3,210 32,959Minderia(Mains) 4,354 M880 59,407 1 .086 39,039B.sonplasesse-saddr) 17.001 IE9.276 309.357 43,191 244.791

B . .kvnBrN(d)NdNv) 97,6811 106,438 2D7,206 31116 228.350Buffalf(Sere(didald.) 9.102 85.337 78.097 12 160 ST7Bunington(Vemod') 5,127 1 aB96 2:3'191 13:6,15Raftlil Connficul ")

220

'o42:'413 25 444

.28865:2 2 1

Man~(S.(d)ml .w) 396 M,~ 360 29 947.593Porternouth(NersHarripshim) 161 23,350 26,126 9.897 23,162~~edaa (Rhode Island)

1 :. 84 22,303 41 .6232 1,111 49 431... ... .... .... ... ... .... ... .... .. . . . . . .. . .. ..

MIll-Aflas0hil 1,211,11ii "' " * * iii'iii * ' '- -ijiiiii * - * . . . 37,3-111 6"safte-("a 3

.43"HUnd D .C.) 303,592 109:679 200,110 91 : 51 3021 :657

lamnark(N .J.'say) 51538 221,969 304.916 98,822 1 .3BO.26BPhdah,harm (She M ofilove) 412 .116 179,078 390.951 62~314 a5l,561Pirtfuld ungh(So, (1) be 38.293 $3.107 111 45,413 24 691ft,ruvred(Vergidid) 403 .597 123,095 268,968 33,963 50::947vvIhmngioh!DHdnv!7~. 23 :175 . . ... ... 133.311t

... ... ... .. . .... .. .... .... .. ... .... ... ... .... .... .... ... ... .... .... ... ... .... .. .. .... ... ... ... .597 .8"

ANWIGIal 3.134 159.966 119.124 1 ~639 943,144B-finghern(Aladarria) 1 .961 64,945 60,293 19 .722 165,774Columbia (South Carolina) 872 61,188 40,608 13,860 110.602R.Uud .n1a.(S .(b)IRINv) 339 114,255 528,M 143,576 279,254

1,431 136,967 169,202 28,852 192,507Ja .Mon (Mrsdissims)

11:~'7' 3':71 31

2137 6877

170 2 02, ",:64115Jaclononvue(see(Isheir') 55 091 42 :886 140:661UldeRwk(Arkwhal 3,736 49,905 32.351 15,432

1 7''141

Nadoh,111tGanduraw) 2,394 85732 131:11 15 521 M2 ofNwOftns(Wmana) 2,697 " :.. . a 592 21.217 201,978I ... ... .... .... ... .... ... .... .. .... .... ... ... .... ... ... .... .... ... ... ... . .. .... ... ... .... .... .. ... .... ... .... ... ... .... ... ... .... .. .... ... ... ... .... ... ... .... ...-. .... ... ... . . .. .. .. . ... ... ..CINNNIFInglas 105.055 1139 .839 729.5911 174,6i z.4i'*ir3ChisuratiBeaMble..) (114) 85,230 127,673 20243 115,155Covidadid(SWONI-) 19,259 146.370 167,897 2G3 133:211

Defort(Muidge.) "3762,760 232,003 i6g:131 11:34

fi ~9'

17 .779 99:M6 56338 24.778 377,045Louisville (Kinvel 5,682 56294 81 .799 20.250 a~arkdi (WentVirl 292 20,576 26,742 7 .114 2!I . .... .... .. .... ... .... ... .... ... .... ... ... .. . ... ... .... ... ... .. . ... .... ... .. . .... ... ... .... .... ... ... .... ... ... ... .... ... ... .... .. - ... .... .... ... ... .... ... ... .. . ... .... ... .... ... ... ... .... .... ... ... .... .. .... . I

Mid-MR.gi. 1,358,205 744 .546 I'mis log 293.035 3 .57Abluddion(SindhDaloota) 2.645 8,88 7:617 1.573 2, SMChUsele)(SMI(I)MIC .)

M254,749 25D,838 429 T 127 W9 1.796,863

D.sm.nes(loads) 9.675 43 172 43 : 32 5 :229 93062Fargo (North OWN) 410 7,657 a 964

9"22,8M

Hiflare(M.nal.) 10354 10,14720 .

952 15,532 30376All'I'murem(winuarion)10019 107

.016 93 06D 29,765 195 :112Orinflisiftbra,N) 480494 32 .409 37 .680 602 129 3~;

S~: Nl~(Mvaduri) 3 '965 128.078 216 :.71 180 W51 5 go

:4P..I(M,nn-.) 541,053 112.453 1 23 31 21 . 525,S33Sunni (So. (f) .10.) 10A39 43,890 56 .805 131 W 219... .

.. ... .. ... .... I10 ... .... . . .. . . . .

Gas m055499

253 191 6.6ijiqMuNduNsIN-M, .i.) 24, 10:6M 38:578 6.942 62 :14aust"(See(g)"lo') 5,867 "

151 .568 121 121 43065 362 a

Chqmne(Wyom,ng) 43 6 '20011 :.62 49B 136 A

0. (See(MM-) `7D.M(Clilanden) 34

597 180,211 1.12697 95.011 1,920 :15 1,:640 62,423

1 :43910,010 306,514

liffiandon(Same(g)lvelona) 12,633 102,191 ~12:1 3,411,153OWhomCfty(Oklahom) 1,324 48.433 1 280 1 F87 1,291.625Phonrafix(Anedm) 1 .060 57.501 go 1 922 157,458SaUlLeasCily(frah) 19,15`1 2112 125,0712,029 27.75 1

. ... .... ... ... . . ... .... ... . ... ... .... ... .. .... ... .. . ... .... ... . .. ... .... ... ... .... ... . 260:269 5O.M 89.940

11,147 261,315

.8. 9

.

1iii

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

. 3. 27

.

jii

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

41,iii~We . .Reaka. 313,111iAnoulinig.jAWk.) 843 11 :383 4:1 0 26.197B ..(Idaho) 312 20.527 ' . 589 708 31 .934Honolulu Havenall) 0 21,258 so 019 3.11117 148:601Lall-rushiguelosso(ii)WInv) "9 169,839 299:4.11 41:414 37573LoVegols(Manal 10 30,293 7 1 '2271

105 213,676 597.405 83 o5a 656PonWd(OMQDn) W,1,931 33,451 56546 18.212 119,2311,725 76.778 164:&13 20.80 97,761

S.rF-d-(SedIa) .I..) 305.381 66,147 252 583 67,043 izo.mS.nJ..(- (.) Wovi 1,222 120,037 246.175

4':148 251 231sa"(Ww" 114,614 165,402 31951 247:50D

IN sionall a as I i'459... .. .... .... .... ... ... .... .. ....

Pinnisluce 0 35.214 1:43.500

29.751go 1.4 .459 7.980 64,2~B 33

threfistaftsuddid" *i]ii - -- ' "'i6ji33, - . . . . . 311 M.641TMI. M We hot 0- so. .

(a) CahNnua 309212 666 171 1,560 220 211:1 3 .530,299M Bonds, 570 :491

M'j

. 7":092

..

43 4M1 .:91

388 294 .728 485, 975 141 .429"Befi,

082(d; I III fmnoYiS26 5

ork 209 :520 47 3 1.195.684 27742 369 707(,)Ohio

. 1 231. 5119 45 0 295 57' 67 :4446 i :548:372

(f)Pandevivari. 450.409 262 .105 49270 02 107,727(O)T- 23,098 333,969 521,811 ID6 .003 51 :~"914 :0'W

20 21

Table 4- Internal Revenue Collection by Principal Sources(in thoul of doUM)

I .... ... .... .... ... ....... ".", . .... .... .... .... ... ..7.11nownel 6oi;,hthin

R_the in.-throl ondhildinal Entplonnnehill EMt.Wconnection, TOM Ptb. incoinnihoo. Gathoon ; Eethetion.

(2) (3) ... .... .... ... .... ... .(4) .. .... ... .... ... .. ... .... .... ... ... ... . . .. .. ... .... .... .. ... .

1951 . . . . .. . . . .67.:.91. 1 9.1-1- .. I - 764.9-40. 46,153,66~ 12,502.451 1,916,392 12 .M .302;962 ing."01M39 71 94S 3D5 P295.711 50 .649 .59" 12.708.171 2,035,187 12 .752,176

it 5 ~5 IS j~'953 ~11.121:195 75 :31 :1 22336134 52 987 :581 2:41111:~417 1 :~41 :732~1964 60 78891 24:300:80 54 : 90 354 7:W'2:5'U' 03 50 2321

114 :.257

14,792 .T79.n . ... .... ... ... .... ... .... ... ... .... ... ... .... ... .... .. .... .... ... ... .... . . .... .... ... ... .... .... ....

. 17~1 2.745.532

;M i*21' :17 961 92 131 :471 30 61,297,552 20.256,133 3,093.922 13 :311 Ill

967. .

. 374:815 '04 :288 2 3411,7:8,235 69 .370 .595 26,9M,24I 14:406 4 "' :'41N 14

.320. 3961968 ~.1'3:1:8311

4' 5629 596,520 78 .252 .045 28 3031 97938 337 US 33:0268 '6'1'7 3. 15,512. 787196 919550 135,778.0552 '

:':406S85 .37 1~9 . . . .. .. . !11~076195,722.096 138 .688 .568 M, 036:983 "0' .11 :188 3,W M 15,904,264

371 iSi,M'7',I9B . .. .. . . . 1,31 .072 .374' i6.'i4i6* !O6 .i52 .4ii ii,918,690 3.784,iil~ ililii ; .6197 20 :11,1:137 8W 732 34,925:546 108 .17 1116 43 71.1 48

' :'7 :"237 78~43 : , ' S G ':1 1

204 64 157315 39,045,309 125 :;L,l M 5723182: 2: 7DI 41:117S M2 1 S

IN. 268 952 254 54 64 094 41,744,W 142 .399. 6"

62 093. 632 5.100.675 7109853

293 822 726 102 1486 .097 45,746.660 56 437140, 4,U8. 6

: :19 5 2 70, 809 M 84 741. . . .. . ... .. ... .

2.-0 .-,-7.5-l,- 7.53 -3 :307:466 17 .ii~.iig462:77125

INS .8517 75 80 49,567,484 9 BD8.905 39,758 :579 02

..1 1485 247 4 518 00

' "1')* 358 139417 241~805 .0167 60J49,801 is 755 263 86,076,316 7.425, 325 ' : :T7 6 1 &V 703N:P :389 27, 2119 65.380,145 213 :05B : 1 97,291 . EM 381,499

" .664 . W9

074 19 WSW11119 4604162185 322,92 733 71 ."7.876 251 545 857 12 949 .874 5:19W 519.375,273 ?~!,~27:~92 7'2 4119. 6,5419. ?~ :619 021

j1jSfi6:i'd- 406,i6zi 73:,733 156 332 :150 :~14 152 M 816 1 91 386 41 419598~982 632,240.506 118 .599,76B S, R" 352 608 3'~ 68:717 :936 0:1430:3n lG:TF9.:428

1983 627 241:1 411,407,523 61 .779,556 349 :127 1 7~3 :147 :1 1 225 gn 35. 5

1984 6BD:4 229 437 :07 1 :14 74 171:,3611 362 679 210 070 S:176.:667 38,076175'.48386

. ... .... ... .... ... .. ...... . .. .. . .. .. . .. .. . . ...742,871,W 474 072 .97 77:4,l 9 396,659,558 225 .214,568 6. 579 . 703. . .. .. .. .. . . 37 ,ON 9"

;986 WJ6i .*3*!o* 80'M'l"6201 . . .iwi 9-78-380- 7 V M.

33,iiiibill

1907 686 568311.471 02.858 .985 465 .452,486 277 :000 :469 7:667,670 33 :~310:980'988 9351106:559940 593 :349 120 109,632,554 473,666,566 318 :038 :90 7:11:"l 25 .934.040989 013322.133 632

.746 :069 51 M 5D4 34 625 586 S S73 146 25 T7 333

: '~o 539 5450 228:408 367,219 .321 11,761,939 27,139,"SI 9W D56 365.652 OW.244 947 ':O'!~' :'

;T-Sho. tool,101RrAW

Table 5 -Amount of Internal Revenue Refunds Including Interest(in thameds of dollars)

Inne-I -h-goonlandillstrient, son .andotheribeens. (Stroshrohnseheld bysingle G.Mb. Intholintl Enineynionii,shicMincheithelinjohnniffliem:looks 1.1 ineonnei hil -V Ethol Gin . Exethitioneo'tolothellootteshowninbotholottable .) (1) (2) (3) (4) J5) (6) (7)

99.655,673 1111 .3231011 76,0114 .612 2,678.1`10 304.116 !~. !.

15110 M iji6 iii ii .rill iii, ii4 "**7'* 3,31 131 .MAlliany(See(Minilow) 731 :814 57 :527 658 :877 11 :433 '1' :288 298 2,390MpusboAterie) '435:156 312 :412 664 70 1 1.798Boillo.ollinnea . Ino.) 3 1 D6M2 14N.922 2 '286 174 4 :432 1(1 837 29.3W

Snook"Seehh=') 2.613

.074 19356 2,374442 34 .923 1 376 241 14,125

Boloto(Seehotonilowi) J'Sn76,1 245 :0370 1 .413 .7M 13 W8 l:175 (751) 5.687a 1 3burfinglonivenniono

l"l "4

4011 1 .406

Mitland(Conneeb.) 2, 90:334 M 1.1 S23 M S2':" 77' 365 623300663 599 1: 'S 212Menho;Mn(S.(Qbdow) 3,6D4.209 1,752 .

7671 .691 :534 .2 .9'15 ll 332

Poilenloulholewillaninnothhe) 511. 131 OT715 45' 86 1 972 972 M 6.223Piente"oe(RhodeI11

6.5 14 6 5 7 37 1 .64 '3 1 :' 02 4 744. . .. . . . . . .. . . ~~! ... .. ... ... . .... .. 2:715

'3 3 2 ."

142 IS INS An "'Ziii 1D .MI k.iaIS '0 1Bantinnom(Martiondtl 2:':573' 432 :. 1: 5 111 :

.21 124(271) 16,8100

5'9 "' :OB6IftnearkoftwiJerial,) 4 .401,830 1,086, 1" 3 . 3506 15 213OIS Q U.2Z3MinkilphiiiShe (f) below) 2

, 70D '136 2..867 7 894 154 19,9441

. 379 234 23 1 17,31 2.

:23'1RMlirgh(Sel(obollow) 046 ':046 1582) 351Rion-ndolivind.) 2.326:236 434 :635 1,840,071 26927 "'14 10,291 1'2:598'I.inabon(~ehi 340'814 1 29 T~3

2 :8083 3 3S7... .. ... .... . .. .. .. .... .. .... . .. .... ... ... . ... ... ....

SoulletWitinglon 15,24111jilil 1 .783 SM 1 in 653 22 944 48:973 2.32 a 87.8 1 aAW.Gel

1222 804 201:702 1:929 :142 333 :709 4767 267 10.158

"j .1,711 1263 1,065 .0201 '

:3 25 4,9528nnnitingthern(plien-) I: ~ 4 7`1 '1 3

.500Wi.none(SnotiCh.lool

1. 213 120 :772

..2211 5262,099,

13 241 :,133 "J 423 1:542FortLauderdifle (See(libillowl1 1,1'7

2S 40,978 M5"Gneenshoroolonu,nioni) I.MJS2 24, 86 1,788,155 20,948 UO 136 10, 863

J."onoomm"elikil" 671,604 63 ZO 598 .80 5,599 1.

3459 2,533

J.." (0) Mew) 2.274,827 1 '1' 2,029:60D 37,027 12 .687 784(SeeUtOoRmk(Arioubbel 602 829 '1 707 541701 7,282 006 1 1:;33

NallnAlle(Te .rennew) 6 586 293,098 I~451 36 544 4. 302 11,927.M5 "026 :1111.0dobill(Loots-) 1190:525 143 642 14 .878 2 .209430 11 3,069

114'5*3 5*04 1Jaw 2

.

.309 .1hii

. . . . . .

4i, ' - * - '25-25,31" - ' * ' * 67-2 ... .. ... .. * 7*'1*' 5'*9,3,*,concell(SWOM..) 2

:76':75 550,415 1.474 .501 21:'1'3 W7

Cl-lbeed(Sine(.) low) 2, 237 298.687 1,781 .269 l1,574 4 :'l 451 2 71:052137 92 64Deorbil(Michupe) 3.54 053 665

2'2,786,ND 56GSO 6 . 2 274 24,803

indn"onelielfiel-)I

. 9208:653 1211 :4211 . 1,664,684 18,337 3 .71 '05 9 16, 2201,081 :73,17 M 6D4 932497 7 1143) 0

P. ~ :47 29047 670 84 115 75 30).1. .... .. ... .. ... ... ... .... .... . .. ... ... .... ... . .... .... ... ... ... .... .. .... .... ... .2 .354*,"IS

51511,543

Abeholenn(SinothDinobithi) 159123 15.1102 141,957 1 :057 142 2-Ch1.19 .(Shl(t)b1nkDw) 4,08 M 137 2,29 8P 115.913 10 .901 24 311,029

Denslihim(lowe) 17111"S 173:333 635 .018 8,246 732 39 4,00Farpol helooth Dakob) 79495 25732 5059 1 1,994 4' ' STOHannea(Montato T:3'9 14:412 ~54 :265 1 :,271 474 4

; -lifinneoulonni(Witionmin) 1,3 '1 1,163 33 IS IS 2.027 12,14 0" N 1 3581223 5.130 3,863Ornaholohnnneloo 436,911 69.~5 17

St.LoWs Wei 1 .590,664 2DO.198 I . 350 395 13 :41 4~ 0 1,098 II'D43StPle'l (Moiniholoo 180,229 238.973 , ': 876 3,M

7. 328

Sp~~obldjSlo(oobillow) ~ :2 11215,~'?07 2,2.5 29881?~:T .. .... .... ... ... ... . ... .... .... .. .... .... ... . .... .... ... ... .... ... . -1 .. .... .... ... ... .... ... ... . .... ... ... ... .... .. ..

'lRegion 12,423.M 2.735,514 11,11113,57i 171 .049 33.50i 3'ffi M ."D

Minnoniun(Newhilibireo) 425756 58 162 35 826 19 13 249'qW 685 "4991206 4:1 S' :.1

1Au h(Sei(goehow) I : M: 113 23234 20 92 31 :M2=WW"Ming)

143105 26:389 1 14 222 '3 1 9`00

Dntihb;~See(g)below) 2'611.234 561 665 2.00 :972 41 :417'5 7,103 1. 79 13.220

Dew, (Golonell .) 1~019 172 147,277 1 .847!'41 3,779 15 BeHo. .n(Se.( )M-) 746 985,170 M 03 "Z10 3,118 $DO2.966: 21 64 :OMM-efty(zenoo ' .96 034 i9i59 71 968 3::21 17 37.905

B 1 11 921Mothin(Anoo.) 1835:412 93 :N7 9790 :S44 I'M 3 71 5 3,574SebUto454,035

115-1MASI 'Sao 258 89 1. 565

WliAlbi okil . .... ... .... ... ... .... .... ... . 6 ?Ml~ ... ... .... .... ... ... . 7.2. . 7. fil 6

. 6. 7,

. 9. 6. 9 . .. .... ... .... ...2.B . 9. 7. 0.... ... ... . .... .. ... ... .... ..

.

. ?a. ... .... .. ... .... ... p4!

10 .602:1 2,954356 57 31 'a11 854 72:38

: 63 2,305 74 .6iAncintimp(Ale. J

.S

'23 77'3 269

393 191 229251, 54 Mo - 245*71 4

: 1 1. 66 3Honnblulu (Hanintio M.

41 308 04D S 227 "0oBa

3,486.4 '11"11 2,897,185 56,21. 11,633 9 Whgal(Niviallo) 405.2 35.992 36025 B!34 61

Aninflen(Seel(a)WIDW)1 1 41. 3,7112.742 915,863 2 763:0231 69798 IS 525 1 .091) 14,M2:09 ~162Portlend(Or bell 243.404 119016 6 14,6218 1:'253 (8) 6.34

Ge-_" "(a) bel" i :41 K16 87 : 94 296 321 20,378 53 221Saliftiond 1

.: 11.56730 712,,J,,l=See(a)t,e w) 1 631 627 393 .082 146455 66.952 12

a) below)'D 2:086:303 3330 1 :,71:16 34 V99 :4N 162 6,723. . .. . .. .. . . .. . . .1 .754 .217 "S 623 65071 2 :044 4049 46 11,284

lotherthentional ilisi ' *339. 9-15- 21 1'3 . ... .. ... ... ('"', 1 ."4%"NemoMen 9 5: Sul 0 42,749 43:2"449 NN

'405M

987 610 297 .165 ~74.025 'l.'74 3,602 (279! .. . . . . . . . . ..92- :. .. ... .... ... ... .... . .... ... .... . . .... ... ... .... .... ... ... .... ....Other henewellieflood. 2,226 .6i' --jiii .. .. - M 244,iiiIfighnientlordiorell Tnitffbid' 470.032 (. :2"2: (8601 715,911Eeoenhiri.eel 1,08'

:' 1.081.680 227

.397U .S.CionoinsionlBATP 227 3' -Etoned ocioneenallftliff" 227, M 227.344Retionerwenhooreelonniffied' 220,095 220,095

T.W.forstifiensworlithostialbeel

(.)C.l .. 12.398,5,13 2,24637 603.3 241245 50,395 2,100 4 105~Wj 1W 4,374,280 431 74: Ill 7, 26 7. DDS 28237 1,206'3: 41" 17011flonne 472698 1:11.3:114 94, 13:720 315 40.65571 1

: "31 .234

70~ONWYDA :6'2'8:S62 2 238:839 964 142,11a 36,772 414

,0O1o. 4.199,021 849 .162 3,255.770 52.707 12,769 51528.

ON,:07 1 IS49

:163 $24,106 3 "2,385 77 " 1:14 (428) 27.325WT_ 539 665 9311,519 4,7S3,881 :240 1.19 2 741,466

22 23

Table 6 - Number of Internal Revenue Refunds Issued

Inuenow Hart- witionsand WHOM. Mtncruporatia. Indwsolual Employrnent

duariClaindustaid In Pm~m: eartabs TOW in .. ocarini, then Earefiestan Gift Escuh~

turbines ~shmC WHOM at Vale.) (1) 12) (3) (4) (5) (7)

8 W., final ... ... .... ... .... .. Initial in $2,245 .1171 2,21i,M 11,079 1 .1119

as767,"6 5 :579 742 :452

11541 71 1 797

4 a 11:903 41 SAugullon(Mans) 16577 Z 55.754 3552

. 2.102491 2,4184:9744 B:9'06' 58,P1 2,4293Oness"(Son(d) 2M HIS 127 2 111950 788 327

Efiriffid.(San (it) b l :6HH :qIS il.:814

1 50 37123 SO IS 1 1

2131 4Surfington (Varri 198,898 2,243 N:on 7 1 2~ 1

Hafted(Connecticaft) 1 .322 2.' 155.741 ~ :~211:17' ":233 399 35 2 .568

Mo~(Sn(d)~) '7 63 84 072 63,496 666 83 3.170

367 1 74 - 587P.Menonfirlb(al-KIMPIn 6459 4: 419,150 12~~!Jfi~wb Hears) 365:524 3. 5s, .. ... .... ... ... ..

:158 8:2.3 . .... ... ... . 50 ... .. .... .... .... ... ... .... . . .... ... ... .... .... ... ... !!9... ... .... ... .... ... .... .... .... .. .... ... .... .. ... ... ... .... . .. ... ... .... ...

. 121 :4lilde"Ohish. R .Ow 11 .4ii.aaz ll.oewa,iii 33 1

thassion 2,109,319 59 .642 291

2 776.0unno(huarylandAD.C.) 2 1986 'S 24

.,a (New sheW 2 :91N :94i 2 419 89685 67 2iS,455twe") 2,641,293 N54 6777 68:046 230 19

Philadelphia 5 2 A

2 73 1.31Polidengh(SMIf 1, "3949 1:412:158 12.7 7 1106 981

Richowerelffirphria) 2 .074:08 113 :1 015 552 4~3:gfifii N 119 17824 5 291aybfiri!npM!!~ 41~180 2 .W 234 , 121. ... .. ... .... .. . ... . . . . . .. . ... ... .. .2.I'M 231 1137 32 1 .412

sushatiOssings.) 2:1". ~'63 "M 2,036:BQ5 2:,

015 1Birrourgairej baris 1 :211:113 1,250, 2~3:1 36Coluesso(SoAdatChnifil ..:321 1 .153,34 2 4252 46 43 1 .451

hQ1 1.) 38' 371 72U 0 (Ster(b)

4'0

.6 J.,7a 127 11'

20 MFruluse. 974, 17 93 78 "S

G-thentilleath am) '2:271,1 18A 2,20 .47D 49:27S 2329

cl) 27 50 1 14:g1.1 1 4511

3.854~k-(M..Il* 768.1 4 .1 748,4BO e S

Aelfifishill. (Saw I ') Sears) 2.5271561 220ll 2 .421,548 7 519 11 1 .5al

137 38 040UtdoRwk(Ar' `2 2 .971HsO.H .U.

710,436 5,257 1,701 754e 2 271 1 581 ":'731 30 268

' ' 1 1. .186 g.J i

-ui,-) ~:M :16 ;: 63 205 12 08. .... .... ... ... ... .... ... .... ... .... ... .... ... .... .. . .... .. . ... I I .. ... .... ... 11 iiiiii- I

C.MIR"I. - , - - " * -* -- , -* -' - , 46i I I a" 163 gi i

curidustaitsfire(Ohnfifiser) 1 .71182 "M 11 :716:3011 34 430 184 le 1.563

Chnift d(Sese(Olansins) 2,149 .559 11

.3" 2 :1:1 43.:200 296 203" 1 9MDIMAUJIMIchown) 3 .180,539 20,831 3 079 66 68 897 30 25 2.8891 .8

. '612,

9,493 .165301 33,386 1 1.731findusibeigir JIM-) !

:',',! :'4 11to 71

22 856 37(UK.") D9 536Losainlile

M . .... .... .P Here bnn!IngIn.I SO 4

.. . .. .. .... .. 3..T . .... .... ... ... .... .14.195. .. .. . . . . . .. I 35s .

11111grarealftip I a . UA INS I M 10,163,igi 2'4~7 :1111115 1,27 129 16,M

AbwgWH(SouthDakOM 214 :070 002:285 205 2'~ 1'a 1~469 42

chicaugai(Sen(s)HI 3,034,749 26,481 2.12 171989 3,STD728

Drahloines(sures) 852363 10.955 2a,738 1 96 899460 2 :.157 203:29 ' :4,38 23 64

Fargo(NorthDausista) 211 : S 586H,~mIM~m) 238. 370 3 226 581 7:375 25 2,

339lififissausawn nocannan)

1.599 664 14, 1, 537~,34

3S 322 134

496

.

420 729 476,062 12 .42711 3 ..Ournedualati(bW10 .) 6,511 1SJ

.LWIH( tMosell 1: 652 298 1.1 :135 6113 393 37, 1. 23 2,057

SI.PRUIIMM Mufla) 308:435.1

i:267 :343 27.7W262 119 34 ' 31

51 ... 7:213 3 19.660 . .. . . . .. 1 :241. . ... .. .. . .. .. .. . .. 17410.424,iii 131 1.133

S 1.7 2Aftexersarque(Ifinalifirohn) 475.757 3:2 460 .128 11:542 311 5 3,525

,~ :17 447924 242 25 35~n(S.(g)W-) 1,85 010 13 7

Chillere 1405:963 '1,728 - 65:55' 57

1 19,592 2,153,6511 524 223'~ I 3,3MJ :.212 ' .079

Derwer(Doessraft) 7,:2"42 9,607 M 346 30934 117 5 "M4-11 1 i :294 127 3

: " 111H-bown(Ser(q)IOres) 1~344,

:1,4' r '3

0SW:, 29 13 98aslationacifty(oldideares) 121.1e M'1:

54 i2fi 14 31pHWMaJPVbH_) 1,136.092 9,193 1 .099 .4" 28,598 7

S.#L.u "Y(Utalb) 477,127 3.558 460,3 19 3 1,535c hation) 109

w.h.( 751,940 8,250 723.8 6 7 6 1 9 82 13

Airchorip(Alaski) 172:U.11 1.587 154 :4M2 6 :.21 13 1 315

~(MW) 201 689 2am '9,

.1 a 19 - 596

M..kd Linhall) 388:285 :508 373.616 9.629 4 283

u 24 15 2,ng969 1 392 1, W, :21Legannalirgual(SM(s)NOW) 2 Isell 692 4 12 127LJON-Des(NonaNi) 413 :845 3:2271 398: 34 0'.710 52 ~O,5

Los 2 523 4 0mg., (S"Wifierni :547 621 25467 1 430356

Pchbund(" 284 :03B9:942 1 :244:764 26,160 269 7 2:1

Sterling Oregon 1 .42,574 190 1 241M2: 1420 070 12 71

Sankshas=aWlealow) 099, 3 53.554 444 37 1.9461 ,

S.Hj-(S. Joel-) 7W:'O;l 15, 1,073102:0&3%2 53205 269 1.05

1 .590 .497 14,-2 ",24.98 49 560 17 636

4 .91

. .. . .

U5.nii ii 139 -ilz

Plainsmen 62:6M76 161 46,030 16:4061 7

3647. 144 4 , 750 62219,331

2. 41 1. 439

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

onarew 6~' . ... . . . . .

Gabolowissid Sah'ill'tabered.U

. S. GO.- &MIBATF

Earrhadinearrioncedfilitaff"',hounwhine'lashiline"Offind" 545, 545,594

Tend . for Miami M shareare Man1 .818 :75JS 788 11,7

(a)(Dwiturour 38,612 90:047 '4 :325 :083 31 .2. 1 . 11F Hit, 4402,221 39 737 731 103 890

197 9 so 1 019I run 3 33:694 3.a27 .,M 97:5. "1 1 1:C

S:114:100351 836845 29 15

I'd)))l N 9294

169,61475 330 36 3,6479933,914 .939 30.248 52

05 'a4,08 242 22.447 '21 40W 336 24 4,847

(1) Perionsybrian a 5 1 3956 M 0' oil JOB

(OTWIS .443,071 45S70 5.237 .432 151 .314 _7736

Table 7 - Number of Returns Filed '

laterrad haterserequirbanaldhoritta, slaborsndaMerum. States requeseried bysingledifirthasMal Mind arearreashasse ;OHNSIMbeersurnsishoweartbothenotbabI

HicludanyT .I . firulandualhourn fiennutban

(1) (2)

Estimate dHis Hiluenry(3) (4)

essnoreedin Partnership(5) (6)

G.Mariincoonla s

(7 )

201 .714,631 112.492. 16 35.188.2. a 1 5.. .... ... ... ... Pa'Ta . .... ... ... ..... 6.3, 4.310,771

5,'I'M',311 "am 124.240 2110 .276 TnImsossany(See(c) below) 799.835 1 .046,417 330 .802 ~4 11 3 4,1

1 1 1 40 JJ:2

An fista(Macre)SW 988

2 '4a 1:693 P44'6Z 125,Bribrion(likessurnifinalts) s,403 403 2.9,10:707 1,.71:'31"5 123.734 37:963 3Ul

BeBMak1yn(S ..(,)1bwMn) 1 1,082 9.196 39 .707 179,123Ogg2:.114:111 415 32 1,5':4'57:0'50 68 '3a

.4 4" 0"33Buthila(See(s)III 3 .7 86 50:'4 7.947 2 4aunifinglon(Visherant) 530

429 26 7DO 104 :24 7.502 4,245 13,111191 . 6 ,

44 655401 53.777 '11HIMIMM(Confirectical) 3 62887 669: a 320 32:367

'4:1

Wrourtaso(Seeb,)MI-I 4.260 185 1 .897 759721 12 0611 38S 50961 17~ 6079 1

82 329 ':0 a 7. Mg 21:4"P.Marresuffislawtuarrefinfire) 11002: 22 550217 12 3,47'Phinfifirrice(Rieftishard) a 7 .515 473,788 153 .44 14,432 3,583 6, 188 2

.31S. .... ... ... .... .

hourbonlMaryfiencI&D .C.) 4.643:629 2,609:750 815:43 13' :1114 11,626 41 1477 138 846 814.693 1 .421,41993 a2.00S 21,M 7034

3Nersoulk(N .A.") 1 45 953Philadelphia(Sea(a)balm) 6:3DD:337 1.32 14 21 "1

`21

:141 :177 a, ' " ':6'1'~ 6:6108 6:1

PrIthatifirgh(SO .Wildri.) 3 939402 2 :113 52 2 44 128OSJ 1: :

7Rierriond (Virginia) 4 2 Bal 54 $49 752 51:,71 12660 38033 96911"'I"artgoon(Defireart) -W .573 3271 5112 ID4:934 2 Bi 3:475 4 :564 10 :575

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

93' 3-66, 71,1" . . . .... .iiji iknarn(Geargia) 1..2:' BID 778 664 948 34 94 l2Si5 12 :111 1

"6 mHOM(Austruns.) 2 7t6 . 1 663 199 3 2112':,71 'a I 'k,

am Still 323 20:ol :

4 76 18,45671 47.77Cuthrobbi(SoOMCionsini 2,469 .972 1. 37~.,I IF.Landhindue(Roddifis)Sit,

2.6 1,111:31 68:4 20390 33 214.SD4- '137 a26 9:M 40

98Grearrhanow(NoiliCarolfina) 5,093,807 2,999 511 858 73 730 :. 4 USannion(lifiestrassopl) 22 235 .821 12.377 3020 12:253 21

1:":' -T Ifil~l

.1fiselfini"IN(Ronds) S 113 3,M2 11253 29 63,052 1 34 BM 076a:', 3

,UnUeltock(Arefinfifies) 1,67 572 ;5119,0 311,141 14.66 749 13 140 877N-Infie(Terniet 3, Mg 498 129 127 Se U , 33367 32.69 55.5"ifiewonabin,

(L.~_) 2,all : 1 68 :640,420 .3 .289 20:

1U 6:7,19 le.02 72,71 5

iZi4aiiie ** * * , * * * , , , -, * , * ** , ** * , 'i~ki iW - ;, Ii.in iii. .... ... ... ... ... ... ... .... ...iiij~~ ... .... .... ... ... .iiiii. ... .... .. iii.iii.. ... ... ... ... ...it~iji~

CiH.n.I(Sn(d)bMw) 3,626 :541 2,169:094 655:963 63.591 S2D6 29.0115 59.748CA~d(S.(d)~~) 4:115 2:1 :111 61 63.3ag 597 3481 69 ageDMII(MIO.g .n)

e JIS :421 0eagG46 :685 4 122 1121 577 75 11 i3 596 56 0083 149 504

Induarbase firlindifirs) 4 19 $73 2.42,469 797 . 'a 60:52 US 25 124 809682~ 21 1.491.363 4 . ...76 30 6539 !:761 2D: 12 47:"a

b " :' 2t2 .OU 1 322 3,175 9.296 19,766p r1firs ing(wenvinimi') 1 .1 7 688 .66 4. .... ... ... ....4. I. 8.. 0. 09

. ... .... ... .... ... ..iijiii. ... ... .... .... ..i~~ifii.. .. .... ... ... ...i4i~it26jii iii

Athendifinfin(SchahDatiole) 588 :471 303:850 125:1 11

'11.204 1 096 1: 57 9,652Chwasort(SIMINIHM-) 7,018:84 3 .969 .941 . 95D 40 :262 J Hit 165,220Deshkoiner(r,a)

2 .a5l 663 1117:1 13~1~004 4474 1151

20,623 " 215

Fargo(No~hiDa~) 562.564 2'a 574

" ":41209 'S74

5'.6 1:131

Helem(minters) 346, 1"'647 7 DD4 7.736 J" 172440 778 700 0121 07" 5BMitissuAbar("Morhan) 3 .948 .233 2,219, 15 2' 30,511 72,164

Ornahaftbrablat) l.aM

.535 718, 909 284:,53 17 "SS 2.90733 29§1St.Louis (Munfiand) 4 :ID9 .035 2

8 8 ll,l 311, :21 .141 ~1 '2 76 - 481 08 31 211 so

SI.P.O(Mainesolls) 3 588 .939 990: e7a. 11645

685 9, 607 34,438 76,114S ;hMrQ1hi1d(S.(Ib)Wlow) 2.Ml. 1.313,15111 5115. 228 33.470 7, a Ia. 391 31 .452

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

'J, 0 19shoushist Neamind.) 1 .092 :4"2'6 - l":'z" 8 67 3:1 11

405 223, 886,841 2 .271,501

."2345,159 j 178 :531 61 :154

ChIMH .(WYD.ie9)389

. 50D 1 99 So 75,423 3:115 1 a 4 a,a97896.4 1. 1:11

0.11fits(Strefflthoo.) 5,S42. M

3,070 856 83 77 7 291,36 879 109 232Drion,(Crilorad.) 2S25

. 6571 .518,409 509.516 33.994 9 ,241 32 , 74 360

Houston(So M list") 3,183. 814 7M 47201 11 7alle. 159 31, 7

.2 L 5~."60

23423 284 678 M 461 1952,369, 5 i : : 4468978 28 N 21~872Phoeorr(Amons) 2

Sle. 1. 556 .1 96 59 '80 33.1128 7, '5'

27,"' 60,

SaftUke city(Uts1 :118

.964 655 '075 "7 17 16:67 3013 15.617 MINWichnafl"""') 2.068 ."'

1 . .1417S 211 695 17,BD6 37,743

. . .. . .

... ... ... .... ... ... .... .... ... ..T .... ... .. . .. . 091 .057 . . . . . . . . . .. . . . .... ... ... ... . .. .

34 .353 sa la .*iii .iii T,Qzg.699 3411 DoiMeetings (Alfirainst 494 :646 307 .808 52.882 1,759 580 1:~254

1 "1Sherrodum) 753 649 4DS 103 4:113 7.4201

. 810Hisholoo(Hassaff) 964 86 535:?85 1*17 S2 1 am 853 1.112 23 .166

7,1 11213 3,977 70 1,41:,761 59 4L. ; ..Ibiton(Ses(intranows) 13 72677 125 .458gg2 .709 5734322 1 7 '1 GO:

aL.Vanallkhrodes) a 7

6042 .658347 - 22 .11511

LonArigisesi .)He-) 6.100~ IN 3 7 1,088,118 67.396 22 . we 74,039 1 367061 :1 .334 19, aPMHWMI(Orapibb~ 2,41g.320 2511,240 ' .17:3" 39:323 10 .81 542 456 11S._MLOSsa(,)oH_) 4 163,917 025 231 31 '920 553 41:1

5

SanFraretS.00thean) 2:' :"a 1 : 5 601,952 43998 12egg 30

204 44,090460699 3204

- 50, 66B5425 "SifilJose (See a) below) 4 .101. 2.489282 91 "a 31 13~

Searthr(Washeiguen) ':I a 191 4 .135 .1 Be 2,212 .296 .2 1. 3 :92'6 11 . 35,54762 7 .619

1" l*.*0*T7**83 9**. ... .... .... ..

i'aii . . . iiiiioPu-R,. 376:2011 99,781 306 as 23 I'MOther 1 .380,797 978,00 1:11,10,32 818 213 1, 269 22,23B

TMIS to, Maine an Shown norre

(a)Caldom"Hit Illinois

i)N-Y 'k

o)(Honj0pernitypirstra .(f)TWaa

24 :1 :taa 1,3 .2110 :~01 1 W39 241SU 72 .718 269,478 428964. 338961 22 1:843:817 152:420 47:12 1:413 1 96 .:67215

. 031.92a 8 :21 al63,739 2

.8110 45`1 217899 ~g 26 27 $25 '55 915

1,961 4 .999.713 126, 98020~

893 63,90398 63 2 79 14ei 6 214 5 .481 .945 2

1S64 7.163,171 1 .95 64 47 2 :0'773'.2 212 :21612 .612868 9.03 i : ~

24 25

Table 7 - Number of Returns Filed,continued Table 8 -Number at Returns Filed Electronically Table 9 - Selected Information from Returns File dIMI-I-.1 lagionland districts, .1.and Naar India. Stands ralarbarobsed by SIMIS, EMNI.Vinedit EIdannot Edidibils Soloo-nolldst Has Subboad in dariddheads: totals 10, Eson.. Units, Was orgaribilturs W- Elzboadooks

(10) (11) (12) (13)

M I..4. I. . 0. I..4. .!!~11114,4716 483.6515 10:17D.150.. . .. ... . .. .. . . . ii.ibii

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

27 .125 4xi si 639'2 186 M v 598 1.3410 009Mi"(S (C)MOW) 488 1,712 252:624 4:511

9:520 7: , " 75,M6

Auguni 289 oil 168,524 3,149 4SD6 6,910 44,5M:-d (Massumuldnal 2 741 :13 65 : am 17:683 35,610 15,708 243,537-Wn(S.(,) Mimi

711 ~:5213 7892521 7624 31,227 13,491 278,240

787 452931 1 " 2 12. 23 "M

B~(SM(C~ N"W) 14'055

:21:' S " 24Bunington(Vanniand) S5 367 .31 2696

"1 693Hationd(Conswicticarl) 1, 532 ODS 447 338 9,3414 n,496 10.145 167,2281 : :

IWinthatudi ('"(,)11 2454 1 292 927 94 21.989 47,817 10.064 301,621

266 934 155,685 2.597 5.308 5.369 52,865Prondifince(FUNNI11111d) 3D6 659 134,054 6 .721 3 , 093 35,946... . . . . ... . .

. -- " - ' " * - ' ** * - ** , --* * , " , , , " , - " * * * ** , * *

. . 1.1116.. .... ... .... . . .... .... .... .... ... .4,nilMI&AD~R.gi.~ 1 1196 3,733 SU " 501 164 .$U 75.1197

Buddind-NarIMMI&D .C .) 1 :40 "ll'I'l fiw:ml 1:961 30 .143 9,35) '223,498N-Ill(N.Anw) 2,651 5:1 1,040,340 12 .932 as 23,470 371,187Phit.d.hu'd (S. 1.) ths-) "S'. 3991 804,333 15.938 SD:1'32 17.970 218,985Pftbbgh(Sft(a)Ww~ 654 1,711 438,945 8,544 21,373 11 .815 100,633Richursold(Virgini.) 3,319 712,11M 10 .814 23,312 11 .462 225A0kukdddbgddn~~!"!

.. .. .. . . . . . 113 525 86,261 2,3 2 3,241 1,930 25.540

a. draft

.

w4iliall. ... .... ... . .... ... ... .... ... ... . . .. . . . .

2,4311 Z5 ..n. '65 7*2 131.4'33' 153.781

Allanda(Georgia) 1,007 2,699 729:46IS74 8 :413 19,3D6 18,962 259.698Burnorgisionnuktabanno) 512 57 411:12 5:081 097 1.11~:7g ~,4

1 l`:'2:71 4

Colundi (South Camara) 3 5 SH 4495 :U2 g 411 609I"Undandate(ROH")

1614 :~311 863976 7 .963 21 209 402.963

Grearsbono(Noblin 1.) 1 :274 3 10 7 602 1 593 19:462 23:T 11

:635339 669: '3: S

."7 1896 2 4054 081 461 11 .416 111135

Joubonnnis(Roarlda)1 ,

484 3,531 8'5.24

'0. 159 18.864 17.763 341 .379

Utibellon,k~Arkardson) 307 993 256, 782 3 .522 5,295 13.518knolinnift(laid-) an 2 14312,:11 "3:1 1 :21,1 ~.4:1 :4

3.

42S 722 5 1. "65 ~4 4 W .4"D5

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

Vi~il4,7111111

74B"n' 611,544

113jilli'Undibrod](See(inbela.) 921 N56 415:4'29 10,084 074 ;31:1

990 11338 1,24 'a 675Clavelond(Sed(d)DIdill) 3:,11 63S:447 12,784Debrift

(knotnigion)279 37 971 152 15 .929 141 24 784 263,M1

ONNM) 935 51 a 656.451 13 .300 17:407 25:025 127 .362LinjovillWarduckj) 497 UID 377.50 5,4116 9,32 1 88906Parikerthou (Wasturgibb) 1 5 N"216 561 172,201 2,961 4,6 7 S 31 34 MO... .... ... ... ..!R .. ... ... .... .... ... ... .... .. .... .... ... ... .... ... .... ... . .. ... .... ... . ... ... .... .... .... ... .... ... .... ... I I .. .... .... ... ... ... .... ... ... I .... .... ... .... ... ... .... .... ... ... .... .... ... . 1 .

MWWMR .gion 7,393 21,452 3 .1112 4" 1990 140,221) 187.324 979,gsaAlkessider(Soldhoodubta) 1- 622 IDD:029 2 :041 2.196 7,963 19,500Chickwo(S.Mbla 2,3D9 am 930,37D 1 7,024 44.1

` M303917

Donald- (1. .) 766 1 . 599 347 9116 11 :409 17 63:902694 97 29 2

.71 19 , 301Fadvot"orhDahota) 2 12:400

Helesda(Mondooka) 1619 737 1 2 9255 2,44859 3,9226647

. 370 42,940hifladawkid,(Wholusin) 7 3

.642 575 1 175 21 327 22969 128 26 B

85 1. 215 , 1:5 6

:0-thkaboanks) 484 300 ?'n 1 98 19' 19900 45068St .Louis(Mandurl) 00 2.554 604

.227 11. 975 J.

04121 . 090 1 44 , B35

sl~ Paw (Whourinsta) 121 4067 517843 13 :1 20.652 1, 15399 4:352 322:359 623 9. 744) 505 RUN

sindhavissillwart 012M 21111 3 6 0 8 all 5 6 11 0 1 4 2111 107 49 5 1 6 74 2 2 1Asbutuadou, (Ndra MaIdw) 220 511 163 :n4 2 :'4'1'1 3:686 4 :792 58 :839Aurstri(Sealmob.) 2,977 559231 , 347 ii 05 14 .351 259 :737ChwhiroulwyNning

1102 SS4 67 :830 :320 :387 3 .056 21 072

Dallsol(Saii(Miallm) 1,4181 7:1 1 ' 70 22.550 2555 41 :11

702 ':'1'3 '42s 7:512 ~~3:1 12 3029192 1 27DOZ(Golorad' I ~ 1 "

3H

i(SWO11,11.) 6572,1

39 4.,70 5,

254 514 10,125 269 797Okkads, WO~) 664 , , 558 345,

-5,494 5,435 12 .792 12 :140

Ph-I=.) 790 1 661 376,13 5 1 714 156 :512 1145 1 : 65 goSOLSISIOtivilfts') 569 22 2:4'35 1395 a 66 4

WichdotKandaus) 595 647 315 .044 6,011 10,210 12 .530 91,660

. .. .. . .. . 12.311 18.353 '4,'M' - 4'' , 7*6 list . .. . . . . 1,76101 1,22"B'i -i iltilii4.2 :1Abiblorw(Alosid) 127 65 .7 . 1:495 2 :132 2:591 46 .219

nalliblio)hoddd.huft"i)Uounaliflood(SaWbelow)'Wolo(NakidiLosArg0NS(SeS(s)be1ohv)

S.nF-cd-(S.(.)1N.I-)

13 345 1 255 1 .1134 3243 7 34 .2522.330 1 :106 126,048 1,988 ~:74S , :'4' 70

: 7"

491 2 791 919,914 12.190 33.74 14,168 430160

202 127 :690 3849 7,992 58,4972.598 90 35 704 2."1

13845 36 .839 10,583 405,258506 27 361683 160 394 148:1121. D9 782 1 :

2483 2.2 563: 9:23 ig US 14 135 63995

1 , 652 1. 806 3 79 , 230 8, 362 17593 3 66B 186866Sionjona(Sest.).1o,a) 1, 12 2

. 461618 .776 9.34 n : 75 1 :356 :120

935 2,205 589~ 434 10,111 111,391 32 .SU ~12,~91.... .... .. .... . .. ...

i~ll' W-3 * , ii i 5'", 3',339- 166 4BBNarthilift is 66 203:SS3 118 1:179 96 4

:110Oth. 599 302 13,382 475 367 3,243 162,101

Total. tor knorld ; M ~ abm

is) Ud-N blind.(C)N- duk(d)Ohib

(QT-

1 14207' 1

384 069 52974 130,348 56,910 1,545,3993:098 "

.:M7 1:2" :'2'

23:647 14 181 32353 382 95D5,440 14,583 2 .315 :.2,71 43:412 1

.

:-43:262 771 :951

5.496 "'Oh s 22~860 45,412 29 :,7163 34482

61. 55.2 M 1,243.178 2 W' 29 319,618

3,016 a 738 1.11 2 302 47 .149 50,D58 935,012

Inill'idual R .-I

sennolosid.1.11domas 1936 1907 1988 19119 19N

. M , old Sul'. 24.814 77,612 U3,"2 LUbs... ... ....S"23,242

9*31* 74. M 211 AUAlbany in 3:327 10,692 34SPAbounds - 2.445 15,660Boston - 11,15, 55,334so in 13.304 3601 6 95191. B,adungo. - 1 :546 6:5113

Word 5,446 47.76aPonsiboub 1:g" 23 W` it.. , - 12'109

rodliB B 'a 14,4l7 11

.1 '3IS164

Manhattan ~,211 42,670N rk

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

Bourbons.608 6, 12 319449

:5589 61 :DD3Philadelphia 85,103Pittsburgh 42603Rininkord 8.913 58,503 60,639 1 20 :Wilnudgion

9 .166

AICIM-Nnal -674

MIS '0* si,.iiii

... .... ... 5

.2

. 0 ,.8. 7. i

Ad its -CoNnibb 1ON :111FortLaudard.i.

9,081 69,655a9t; 092

-111a 48,720 157,62311-skii I I . .... ... ... . . ... ... ...eri

Burnurgiourn -.407

28.813 47.150 110.585Grabrata, 1,953 16,376 123.386 142,943 251,058Jackson - - - - 45,758LrHI R.kN 6T352

UNIN48,029 143.207

11.0duar, 81.447. .

... . . .. .... ... ... .... ... ... ... .... ... .. ... .... ... .. -imi M,976 153 .4m 26,im* - - *lii iii;

Uncidnat! 9.157 25,976 60 .558 61 .265 10552Omit it - - - 20,882 82,192nation - 51.582 136678Indianapolis 62,036 32 .482 161 .324Loubvilla 30SSB 43,902 91,466

Par - 7,322 35,594.kenburg ..- I... .... ... ... .... . .... ... ... . .. . .. ..

lbs ilunXity 0 440 5,450Chicago - - - 12,471 166:019Des Mon., - - - 35jel6114koklis 440 5 .450 14 . . .Springfie d 304 67 :840SI

Lo IsS, Pa 1 ' .40

AWW. ... .... ... .

ri .113i 141' .766 474,204Adusbus us - 35 .424Austin 2'

23DaUld; 70,532 91.1.5 20"3 :11111bodd, 17,578 51 .411801daddinauly ww U - :: 45 T2. .. .. ... ... .... . 7 .. ... .... .... .. ... ... ... ... .... ... . I . .... .... .... .. :.~ .if~~ a a 10.5112 43,342 225 042HORDINI, I - - 10:926Lag noWguld 1 536 120 48L.,= S:462 30 1, 16S..F-.-

':' 17 11 a

San 1. 10,592 31:141Owdw~ * * - * , , - * * , igi'iliiabardson, 1,404 8:873Awwrage U3 6,222Boise

' :'~4.:l

ch-br. 4 721 3115D-r 22,018 52853Fargo 408 6 :647K,"a 3,192 11,162Wined. 3 .615 14 .11850- 2~343 12 .491

'OZPh"nih, 13,704 19,142 47,998 45,7G2 66 Smftriand - - - 19,087 31,311Sm - - 0,593 12.312 14,759 30,062S.ftLak,Clty :: 1,1:170 2,:11Sedid". '17 11 33 1

807 n :87 6

.97 * 8 - I , 0 ,4, 0

thoolad . 1907 1988 1989 1990Fiduciary 2,165 2 .165 73,224 117.144Schodu K~l 24,770 24,321 336,244 745S61

3

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

41.01DD 238, W 460,509 500.M. .... ... ... .... .... ... ... .. ... ... .... ....n. .... ... .... ...

5500 C5 128 4085500 R T7 572

5DOC/R

D.Unk-und -brourbilk .1972CISINSIPIP.dal 22

.4million

C.~m.. Clurtak. in . 1982windoo.filk C.nldb-. D U-niondpubladidit

'ki .666- , , * - - * , - . .. - "' -E .baidlawban. Retonnus D .11iniscISI-6 Rftndsh3uW Rehund Whoktraded

.... .. .... ... .. . ... .... ... .... ... .... ... ... ... .... .... ... ... .... ... ... .... .... ... ... ... ... ... .... .... ..ll .emkil.b S6 .5 billion 7.7 billion, S4.4billion

Dablon Co-st. Sin . Igal OCS) .0 1986 Wln~C NI.- R.hurn, C-1 am"'

Childsoapsoll(CS) 827 .952 Still-

Ifidushisfirdanald*M(NFO) 5118.803 S320,7 billion 2 .2.1flain $1 .1 Nunn,

~ndnidu brasher Blaboass nboduserI. .-unts fil.-Urd s

I.ii.Y~4iilon- . .. ... .. . .

Table 10 - Taxpayer Assistance and Education Program s

~ISHm Talkshrus 1990Wilia . oil or SkiTabsphlid, justushing, tal..) 515~084,399Corrosions .had ~.3 M.,) ;71 955!SIk in 7, 03 :542Fidnista li .... .. .... ... . .. ..FOM add PUN catkins disuibuidd 3DO.ODD .ODDForrins and so bloatins ulailhone orders 5,792,290Libraries, banks. Mas Sorkhoddoldloutumn wous 6000

. . . .. .. . . .... .. ... . ... . . .. ... .... .. ... -. ... ... ... .

Stands 24C-~ Soo

i a. .. .. .. . .. .... . . . .. . . . .. ....

OU=r=kkkddud 721 .5397.3

VITA I TICE l;=".`Sbt.d086

Volundinds, 2.948.4

1

Studuts .,IN ord-tarnfing Was 4, 79693

sniall200 ODD

7. pralloi Inistud. Stabooddis651

iazpini~ iisilint6i;; - * -, 1--l-11 --- .. - . . - ... . .... - - !~

..~2

it Wf 'W"

SSMV, tu ed ra it,O"an Lshon) S73 .125,376'Print and ounhoor S 6,8190,310TW%IsWn dinowspWal Proorand, 237Estandided vinninvii band 20,000 Owshnnuould . king No ..oil .. 2 :655

Esoundow tax oadd-I-wvon 42,3110.0100

Table 11 - Returns Filed, Examination Coverage (1990)

Federal -...ad

Raturd,filed idi- ~I

CY 1989 g= towd. uffecus Toral -,age

hadwhowill.iddeal 102 IN 400 202 .M 617,173 163,1111 833,140

ID4GA,TM: .M S25GDO 12:116 :300 12,262 138 .891 34 78

Non I D40A TPI under 925,ODD 20464800 79 .085 19 :7426 !"SM 11.56

TPIS25 , ODOund, S50 .ODO 26 35 20D 1 ': 926 7 1 29.762 195,296 0

: : 21 38,089 74

TFIJW. 000-1100,000 11 . 167 .100

2' ' 1:959 22:528 121,175 1:

9, 1 71TPISIOl 2.554 41:'764 2 . 44 294 120438 4.0"

ScalCR

2,117 :87010D INN 1 29:384-TG Nad 95GDO 311 12 1Schedule C~TGRS25.uunourSIDOAW

~G." - 20,

7"2"4" 3,4007B 49.733 1 .1816

ScauddleC,T0145100,000majorner 1,464,20) IM 9,7`1 6.647 49 518I 6M. a

chuduWF-TGR odderSIODADO ODO 3.151 4,744 409:3D4

1 :3'D

SchadaftlF.TGR5100,ODDecalovar .... .... ... ... ..

2

.

I

, 9. NO .. .... .... ... .. . 4:NS .. 1:844. 9 7.2 92

69

2,626k 'ij;i.. ... .... ... ... ..L... ... ... .... .... .. . .... ... ... .... ... li.ic

.. ... .... ... ... .... .... ... . I. .... ... .... ... .... ... .... ... .. .. .... ... .... ... .... .2 .11i .... .... ..

.. ... .... ... .... ... .... ... ... .... .... ... ... .... .... ... ... .... .... ... .... ... .... ... .... .. 13,227iiin -GN

coundeaudo.todal 2,M 300 K33.. ... .... .... ... ... .... .... ... ... .... .... .. .... .... ..

.. .itin . .. .. . ... i:iq

Assuramorandrum! 230:3DO 3:261 3,261 1 .42

unda'950,0W 773,500 8

.34 349 :08

950,01)(Duo'crSIODADO 3B7 4007

. 635 Ili 1197

11100,0DOuadwas2w NO 550: 1 00 1 10,131

0 975 975 2 ODMIN304700 7i872 7

2

ar"MIGO 6. 1 :87 2

1500,000und. 2DS:500 583 583 3.'1 '1

3. 1~ :3131 and Under M 2M20D 8, 83 B37 4

$5 doll .ndh5lI w

29800 65 3 IN 94

sionellorelaorMad'

33 , SOD 6,54

6 1947

MOnal .cale, 5 WO 1

2 1,54333 79

1112old 1 1

.89

SIDDIIII.M"Go" 4.200 I.R2 921 4:"

S25OW,. 4211 3.045 3.045 72 50

Fool16. 900 S68 ir: 568 3.3 6

i.iIiiiii " - ' -

.. ..

q'iii", ' ' *. ... .... .... .... ... ... .. . .... .... .... ..

6 :i4

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

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

i4. .... .... .. .... .... ... ... .... ... ... .

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

fm.... ... ... .... .... ... I .. .... .... .. .... .... ... ... .... .. . .... ... ... .... . .. ... ... .... ... .... .. .... .... .... .. .'. .ki.. .... .... .... ...

11,7111, ii :;ia

G asoubdu T700 4,122 4 :1 1aradde SnaderI one 1 13.00

asteft5l Word IMuoll 22M 6 50D 2928a N :I

nod 1 1:900 D94 1. 57 SO... ... .... ... .... ... ... .... .. . ... .... ... .... ... .... .. .... ... .... ... ... ... ... .... ... .. . ... .... ... ... .... .... . . .... ... .... ... ..L... ... ... .... ... .... .. . . . . . . .. ... .

'i .i3Gin- -1 118,439:600 313 :M SIT'l 845 7 1 6 3 1 81 ~7 0

.... ... ... .... ... .... ... .... ... .... ... ... .... .... ... ... .... .... .. .... .... .... ... ... .... .... ... ..41,255 i :i5

28,810.100 ii'670 2,M simi

wimmi iii i'lk... .... ... . .... ... ... .... ... I .. ... .... ... ... % ... .... ... ... .... .... . I. ... .... .... .... ... ...

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

.. .... ... ... .... ... ... .... ... .... ... .... ... .... ... .... .... ... ... ... .... ... ... .... .... .. - ii - ..-: . .. .. .. . ..... .... ... ... .... . ... .. .... .... ... ... .... ... .... ... .... .. .... ... .... .. . .

..

....

274.ki f

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

i6. 1. a , 0.. .... .... ... ... ...

. I , 6,. 2. 0. 5... .... .... ..

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

. .... ..ii.

.iii -i:N

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

.. .. .. .... .... . * .. . .. . .... .. - - "' " ' - - I'Mil -' - , iiliii , -, - - ' - ii.iii .. - im

Table 11 - Returns Filed, Examination Coverage (1990), continue d

AMMWdM additional M and ponaltonno oullhons).... . .. ... ... ... .. .... .... ... .... ... ... ... .... .... ... ... ... ...

odT . Idnecola, -WIa htfice .

A..Q. . and RD-Charveoul on, hour, dencent.. .... .. .... .... ... ... .... ... ... .. .... ... ... .... .... .. .... ... . . ... ... ... ... .... ... .... ... ..

Ill 1 . S.Mc. A-u. R-. I ..part, audd.. candlen. fificers .0hou hl

10.1dod'dual 3,M""'

M 4'M Man 1,0115 3 .817 12 51040A. TPI ddhS25.ODD 220 1 .2 164 576 17 .958 1,378 4,716 9 13Non ID40A, TPI umer$25.000 103 100 22 225 6,243 1,269 1 .13t 12 14TPI$25,000undoMODD 2D4 233 105 542 7 .278 1,690 3,524 10 14

P115 000under$100,OODTo 257 137 54 443 9 .512 1,896 2.398 11 20TObl,DDU .dSID - 1,230 135 237 I'ew 25 .755 4.760 $,us 14 25

Gerald :C-1GR,2ndwS25,DDO 65 1 111 1:1~59 2 2" 1 10 1So= C-MR,

DDOundeoVD0 .030 2DI 17 1 304 1 97 1:7.7 1:682 9 i~ScheduleC-TGA $1 DO .C04) and mr 71 31 1,016 27 6DS 1 308 4.73 12ScoIdu:: F-TGR Snder Ill30,000 `4

5 024

5:964 1:133 789 17 23Scrolou 1

- 8 4 2 88 16.560 2,163 3,712 15 isPI:I~ ..... .... .. ... ... ... ... .... ... .... .. .... .. .L

... ... .... .. . ... .... ... .... ..Modena

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

34 1 . 9. 3. ... .... ... ... .... ... ... .... ... ... ... .... ... ... .... ... ... .... ... .... .

Puohft,;;i 111 160 41:NN 221 48

~'77222

38 00 3W .000urdwrS100.00) 38741 0si nd:~1:01 82 'i 21

' :'". 15 1 I'S 14, 563 23." 0'0 on M 'W

I

MW,DDOun.rrsI .il 76 76 11:485

11.1$1,11,nd S5druil 21, 258 B 24 5s5rnuundnlordfl .1 186 4a.19 7$10ord,rderSS 111 426 426 65 .094 23

M .Inund"flo"I'll3D6 111 161,955 9

$1 ridurauo$250.11 874 ZS250duland- 11,166 "

.111a" " 666939 3

F-112OF 99 ... .... .. .... .. 99 . .. .174.4,18 32

.... ... ... .... ... .... ... ... 7... .... ... ... .... ... .... ... ... ... .... . .:338 .. .. . .. 35

Fo 1120018Cii.

7 . .. .... .... ... 7 ... .... ... ... . 7 .. .... ... ... ... .... ... .. . ... ... .. .... ... ... .... ... .... .. 7 .... .... .. .... .. .. .... .... ... ... ... .... ... ... ....

6 sIourearwarsinnil 79 79 11" 1I drafteSlonfloodo$5,11 534 534 .1. 17 i0281

G seatfleMoulandover 1.219 1 114,534 10. .... ... ... .... ... ... .... .... ... ... ... ... ... .... ... .... ... ... .... .... .. .... .... .... . .... ... ... .... ... ... .... .... .. .... ... .... ... .... .... ... ... ... .... ..

~ :219.... .

.. . .... . .... 7

'In247 20

.247 INM - - :

--iii -I-ards,croftacedgin,lat.1 19.331 1.016 U3 M 62:10 1 .095 3,713 Is 15W6 . . . . . * " * ' ' * * ' * * -i4* ' * ' '-- ' ' ' "L iii ijii . . . .. .. ... ... . .... . . ... .. ... .. . . . . . .. ... ... ... .. ...i. .. - ... - ... .... .... ... ... .... .. .... .... .... .. .... .... ... ... .... ... .... ... .... ... .... .. .... .... .... .. .... . .... ... ... .... ... .... . . ... . .. ... .... ... ... .... .... .... .. .... ... ... ... ... .... ... .... ....

II.U6 I.ii 5.iii 6 3.. ... .... .... .. .... .... ... ... . . ... ... . ... .... .... ... .. . .. .... .... ... ... .w1adf.11P.111 - . ii - iii iii.iii --.. ... .. .... .... ... ... .... .... .. .... ... ... ... .. ... ... .... ... ... .... ... ... ... .... .... ... .... 7 .. ... .... ...:T. .... .... .. .... 7.1 ... ... ... ... ...i .. .... .... ..

445 - - -.. .. . .. .... .. ... ... .... ... ... .... .. .. 1: ... .... ... ... ... . .... .... .. -a. .,."andn' iii - ---- . .. ... iii. - - - - -,. .. - - - -.- .. . . 1.526 -" . . .... .... ... ... .... ... ... .... .... ... ... ... . .. .. .... .... .... ... ... .... .... . .. ... ... ... ...ii. ... .... ..'i.. .... ... .... ... ... . ... ... ... .... ... ... .... ... . j. .. .... .... ..

Examplarldefizations .218 i. .

. ... .. ... ... .. ... .. .... .... . ... ... .... ... ..I .ii .. .... .... .... ...ii -i ;M-

2829

Table 12 - Returns Filed, Examination Coverage (1989)

.h ~; I I I .. .... .... ... ... .... .. 2", ! . I I ... .... ... ...... ... -1 ... .... .... ... .... .... ... ... ...Inamonsfileel S_ Fisher .. Parcho

CY 1988 agents odimns come. T.w -1 .9.Indholudod.1stal IN.Mlego

... goo 2"'M O.w

ID4GA .M:umder&25,000 32.81 4:336 'TUM T711.11 203.722 0.63Noh1040A TPI .hd.rt25,ODD 29,112,ODO 21.:10 193,700 39,697 156,737 0.54TTPI S25,000 underMADO 25,767.000 4 357 74,070 30.584 257,011 1 .00TinlS50,00O.W3100 .000 10,030.000 26,994 " .195 28.544 101,7M 1 .01TPI

31 ODOandundv 2,193,000 42,146 32 .661 44.987 119.794 5 .46Schedule C.TGW uncl r$25,000 2.135,000 13,092 14,053 910 28,055 1:.31S&.d .isC-TGRS25R .M .1100,000 2.596GDO 2 20213 3.317 4 1 2ScounlulaC-MRS100,000sholmhor 7 7 a:501 6,286 121,381,000 ':'5'1 M 3~.7S.1houssIF-TGRUnchooll'004000 665.000

'. 87 5 3616 323 5.3.104' G 7

schedule F4GIRSIOD, and-, 263,WD 2 .897 1,112 5 4,531 1 .7 21:"~ .. .. . .. . .... ... . . ijul,ad

.... ... .... ... . .... .... ... ... .... .... ... 3,193 i :12

. . . . . . .. . I'. '.! ... ... ... .... ... . ~113

'12115 0 :72wik 12 .ni ' * * * * ' " " " ' " ' ' ' '* ' * '

2,774 185 2:02IS 145A-.t .Mftd 231 :000 562: 486 2.486Und.rSSO,DDOI 8 17 DDID 1 12 1 112 ~20

301 :DDO ' :.$q S: .. IISDADD. r$IOD,000 6 83SIDO ODOund rS250,000 525GDO 8.899 1.70S

u or 317,ODO 5.296 1.67250 :000 W.6500. 2 296115M . unishorlilnal 21 1 ~ODO 3,654 3 . 854 1 73

S1 so under $5oned 20IODD 5,639 5.639 2 78t5nefforacul 28,DDO 2,627 2,627 9 "Pon undarlsWoul 31.ODD 1 335 5.335 17.21S50 holues rSIODmil SODD 1:81 1.819 30.32SIOD hisOWS250nal 4.457

1. 862 1.862 41 .78

UMhol d-r 4.403 2,98 2.880 64.24Form is, 2OF 16.000 ~1417 487 3.04.il. a.ii~i ~ii~auud * '- ' ' ' *' *' ' * * ' ' * * ' ' " * i"170, o*o* D* .* ' ** * . - ' ' ' ' ' ' ' * ** * ' '* * * ** - ' ' ' ' ' * ' * - * ' * I I I *

., ' *'. . .. . .. .7!. .... .... ... ... .... .... .... ... ... .... .... .... ... .... ... .... ... .... ... .... .... .... .... .. .... ... .... .... ... .... ... ... n:!S:100 Good ':7

Mini ii*4i- 12,493 6.97G .-uhdmSl .U 29,000 5:201 5.201 17.93Goodereasim,51m:underS5mil 21,000 1,023' 6,236 29 70or

.. .... .... ... ... .... ... . .... .... ... 2 :n 2S1

. ... ... ....:T. ... .... .... ... .... .Gift '40aw I iiii 1.276 1 .23Incoors,esmseandliM,umil 115 .504,040 336:963 542,705 198,971 1.0 093

34 W 34.567 3:i3: .... ... .... ... .... .... ... ... .... .... ... .... .... .. .. . ... ... . ..... ... .... ... .... ... .... .. . .... ... .... ...6 :4..11 23.335.0110 33,515 1 AN 51,474..! .. ... .... ... .... ... . ... ... .... ... .... ...

inew 50D 1~122 22 44 .80

.. .. ... .... .. .. ...... ... ... .... .... ... .... .... ... ... .. . .... ... .. . ... .... ... .... ... ... ... .... ... ...in. I .... ... .... .... ...

... ... .... .....15,007

.... ... ... .... .... ... ... .... ...Ez;iI I.US .M iiIiiii 35,51111 2 .00

I

I

Table 12 - Returns Filed, Examination Coverage (1989), continued

.0mos auditors coods. ff,. . Tomil

fi~. .... .... . ;;W .. iio;~aml;. .... .. .... I I IRecommended eddshumail W and Whatties

Jim millions)N . .. .G .

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

G_. R-o. R... .. T..p.. ushms, combers a- hoduch,

2'red 291 476 4,222 11 .340 I .M 2131310,10A,TPlooderS25,000 281 207 28 516 13,806 1,373al

NwID40A, TPlunderS25,DDO 729 ~2

TPIS25,000under$50000 9994 27 220 4 .240 I .ODO 171

192 257 37 486 4 .145 1,473'.0" 1TPl35GOD0 .ndhSIDD,ODO 264 97 98 459 9 .09B 2,2D3

;0 ~3

TPISIOO,DDDmdmr 1432 9 17914 169 243 1325 21 .685 5,179 5.393 13 23S*hdWeG-TGRunder325,ODD 62 32 1 95 4 .699 2 .243 804 9 InSchMuleC-TGHS25 .DDOurdefSlDO,*DO 190 73 9 272 7,195 3.591 2.1SchWW6G-TGR$100,ODOamdow, '13 14691 11 20SMeduleF-TGRUWmSIDO,ODD

58 32 781 18,430 6 .767 5.4,

110 3 13 5.345 957 420 14 2:.~chisd~!

.F. -

. TG. .R

. S. I . 0. 0,

. 0. GO

. .n. d.a r 53 3 1 57 16.144 2,252 2.486 14 2

Fidn'llay. . . . . . . .. ... . . . . . .. ... ...

.......

.....

... ..

. ..... ..

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

2. I.... ... ... .... ...

.. ... ... .... .... ... . - .... ... ... .... .... .... .. .iii ... ... ... ... ....

Arearshad.comed 399 399 160,505 28- dh ml,50,000 54S5D,ODO .ndhSIDD,ODO 2SIODODOunftr&250 .ODO .15210.01)11"I:~3600.010 so3500.ODD one $1mil 45$1 me orme5oul 18015orflu asSIDoul 129$10ml ued .,s5omjl 33BS50nol,mat,11100mil Z53$100milund,r$250mil9250milandmr

54 1 598 313 ~:594 27

4.959 2758 10.091 2745 12.289 27

188 33.436 19129 53,05 17338 63.702 12253 139,60 9

Son 586 318.166 69,669 9,669 3,512,050 2424 424 939 728 324

... ... ... .... ... ... .... .... .... ... ... .... .... ... ... .... ... . . . * *4 " " ' 1,

1M"", " *- * ' "'* . .. . . * ' ' ' " "'** "' - * . .... ... .. . .... ... ... .... ..

.. .... ... . . .... .. .... .... ... ... . .. ... .... ... .... ... ... ... .... .... .... ... ... .... .... .. .... .... .... ... ... .... .... ... ... .... .... ... ... ... ... .... ... .... .. . .... ... ... ... .... ... .... .... .. I ... .... ... .... ... .... .. 3iIF 1200191; i~. .... ... ... .... ..

iiildw~ .. ... .... ... ...

iii... ... ... .... .... ... ... .... .... ... .... ... .... ... .... ... ... .. .... ... ... .... ... .... ... ... .... ... ... .... .... ... ... .... ... ... .... .... ... ... .... ... .... ... .... ... ... .. .... ... ... .... ..

=eurafteSunder lord 110 in

Gore '1" '2'1 :' 110GM33samuch , rol 326 M UI22SSonjund rS5mil

I.. an comr 303 .~?5,224 I

Gin.. ... ... ... ... I .

6,409 409 iiii iii* . . . . .. . . ...... .... ... .. . .... ... ... .... ..

,same.t. 0.. a. 'unift.tonal 237 111 7.704 ISJU 1,826 2'M 13 14E.ft.

... .... ... . .. ... .... ... .... .. .... .... .. .... ... .. .... ... .... ... ... .... ... ... .... .... .. .... .... ... ... .... ... .... ... ... .... .... .. .!!2 7.28 9

Ion .. .. . . . . . ... ... .... . .. . . .. . ... ... .... ... .... ...... ... .... .... ... .

.. .. .... .... ... ... .... ... .... .. .... .... ... 741 M 5,642 6 4Ift.111.11"I 2 . a 2,288 2.033.illi 13... ... .... ... .... .. .... ..

... ... .... ... ... ... .... ... .... ... ... .... .. . ... .... .... .. .. ... .... ...... .... ... ... ... .... .... ... .... . US. ... .... ... ... ... .... .. . ... .... ... ... .... .... ... ... .

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

Ave.q. nor and

30 31

Table 13 - Number of Returns Examine d(By dise ot Sax and bY ImmulA- ren-, duchtchs W Me, MS.

D-hafloInts,mouromil

Sub-cludderS .1.Tocil lndMdo.1 Partnership Fickidiry Comm"even cowarkuh ounderabo n

~amdahs- 2,659... ... ... .... .... ... ... . .... ... ... .... ..i~ . . . .7 W §.#U 144

135,688 ID2 :699 ii 64S *1 :1*21* * ' ii,M16-Alemil 112,177 .915, 96 211 7

: 10,.. 52

S.U . 1 206,542 162 .8421 .

345'S' 11

.SSB 2,065 56Carma 32122 93 599 425 372 :246 :,470 SOMadame! 30 350 ": " ~

:S""see ~ D91 180

S.Utinves 199 ,47 1U,V4 2 .395 263 11 :921'

. 713 47weadern 235 , 391 188,137 3,213 344 11,74' L290 118ematedurtal 6, IDB P

... .... .. 4 2 5

MUM 192 4. 71 45 35 44 22Adgusta ':2D3 Age2 2

1 771 '2Boston 17~548 11,995 171 203 2,W9 3SB-Shm 22622 2S;3. :41 Is? ~97Buffew 3:956 653 44 121 1 :'295 09 19.a 2. 1

Ofthato036 -1 2 - 1" 1 -

H.m.rd 13.

334'0'178 232 120 1.467 A 14

.wernern 25.267 111,654

7:71 124 2.8m

3858

Portsmouth 3. 007 3,DO2 1 38 97Providence

4 .413

3 .411 150 3 439 65

AndoverS.M.C.Shei'0' .81 'g'SS

11 2 28 12, 2 8 9

111~aaffluo H.Dion:More, 21.1 3089 224 41 312 215 1

~j 1111-ok 18,723 i4:532 2"

2097 7phaideli, 1. 16,217 12,629 641 18 1 , 312 208 20Pittsburgh 13 176 34 13 176Richmond 17':2'11 4:~'! 336 20 i:;D9 93

54Namington ~3'0 2,638 23 6D 26p.h "aSe cSCM,r 19,D97 J9, 097 .

Sou"nould.... ... .... .. .... ... .... ... .... ... .... .... ... .... ... . I ... .... ... .... ... .. .. .... ... .... .... .... ... ... ..

Aftarti 11 239 23. 57 312 29 1,743 27410Bfirming. :736 10 369 104

141,138 192 3

Columbia 9, 197 7: "1 30 2639 56 1ForlUddingal 28,514

1 56 17 "0429 11

Granonst,o 17 ,292 12,079 250

2. 1,201184 4

jaiddon B. - 7."' 1 01

4" 2 -J.tkI.W 26,715 20.473 IN 24 11556 541 23Uttallec, 771 75 16 481 17 3R.Wo. 13:13 103 8 1,234

...

ONN-Ortion, 20, OB916. 23 75 17 1,310 159

AttardaS4rvicaCanter 7.243 7.243 -

.. ... .... ... .... .... ... ... .... !2 :711 . ...12,773

.. ... ... .... .... .. .... ... ... .... .... .. ... .... .... ... ... .... .... ... ... .. ... .... .... .... .... ... ... .... ... .... ... .. . .... ... .... ... .... ... . 7Cadebrall Rghs.:

Choduareal 25,W5 10,553 1" i63 :522 ;50 isCh"dom 22554 213 09 55 9Oamet 26 :008 S': 05139 338 26 2 .6017 343 3 2

1401 379 54 1,24 416 4Uainve . 218 143 11 all 127Penedebur :

S. 331 3,42817 92

9499

Con nodel 21.6" 21

..g

. - -.

kii~~6;iiiW' .. ... . . . .. .. ...... ... .... ... .... ... .... ... ... .... .... . 7. .... ... ... .... .... ... .... I ... ... .... .... ... .... ... .... ... .... .... ... ... .. . .... .... .. ...

AbSoMen 2,297 1,752 32 2181 13 -Chicago 33061 19,357 9 .4 2 .622 278

75Deshl SAN 20 39 6 16 43 27453

1Won, 2.3 17 20Ha- 4

:0" 1:2" 23 11. 2974 26 -

mitand, IO ..S , 3" 94 32 992 131 38Omi 112. '47 21 363

2 :7,87 19 J~

P'.U 1' '6 MI12 2T7 '7 10

2 1 ~20 31~'13 105 1,711So S29 M Its 24MiNd .993 387

1", 13,715 13,715 7

sdedahda niiiw . . . . ... ... ... ..Anbadu US 4 :113 3:11 30 304

50`ucotn N 1141 .

54100 4S w 2D5

Cray. 3,025 2.30 22 - 144 30 -mt. 25, - 623 74 3 111 380 12

11,13 43014

:0184Denver

IS "'295

Houston 23*3 19,20

399 52 1,220 128 11Oldanormchy 23 104077 29D 21 1 239 5Ph- 1:89 1 408 205 N647 11175

. M 1: 102S."LUICity3 866 76 3

440'

7Wkh 131:41

7, '3'204 21 OD9 142 3

AusleServiceCamer 625IIS25 -25,788 25,768 - - -

wastenailbigion:k.h. 556 4 :1 299 41

775 3 1: '5

Be .. 4: "1"

5 6 21H-IW 3. - 2,333 31 18 325 1Laguralfiguel 41,2% 34, 819 656 39 2,490 261 13L.Vlpl 11 .493

9

. a"54

13 339 75

2

L..Mg,l 52.al7 34,"1 703 31 2.504 280 28

Poreand 9 675 1.10, too ~j 667 98 2S.--

20 42dl :.1~71 5D3 78 092 9 1

1,,,-20, 7 25 21

1, "1 129 13

S .r'r- 21,'14341 7 .31 413 241 .430 74 38

Saw,"

.494 13 254 55 9401 7S

14Fhoun .S.-C.I., 26, 059 26 :07469 - - - -

Table 13 - Number of Returns Examined, continued(By these ot our and " triterred Revenue hail-, ifistriche ad other terad)

Estate Gm Ernploy'non't E-do gU..Pt Enmemal whuff.11

unmemn pL- own!AmItedS S 11.798 41 .258

141 364 6,4ii i 2 .D27 4,190 2hild-Ablindfic 1:507 131 3.097 2:239 872 4,661 -South- 1.701 259 15,346 7,019 1 , 626 2.959Cumbrai :425 176 730 762 1 :741 .1

' :.22

1638 ' :SMedieval 64A 0 9: W ~3 3 10soutmaeut

1,214 1~2:921 2 210

02207 1 ;' 166Menem 2. 4 286 56 4 . 2. 2: "1 2I narrational 149 2 40 17

Al . ." 148Is 665

14 3Augesta - 1 418 343 1Boston 436 89 2.129 221Brooklyn 1 - 594 2 .0278 o 256 68 791 500 -

= 8dington - -

21' 1 '3

D101 '43 63 421 170Manflomen 857 125 360 523ponammum - 162 1P-Idecce, 232 2NAndover Service Center

.... ... ... .... ... .... . . .... ... ... .... .... ... ... .... ... .. .... .... .... ... ... .... .... ... ... .... ... ... ... .... .. .... ... .... ... ... .. .. ... .... ... ... ... .... .. . .... ... ... .... ... ... .... .... .... .. .... ... .... ... .... ..Uld-Allsafthe R.gancBAMOa 385 35 249 116 072 4,661lateral, 399 39 463 SigPlundeugha 376 36 wo 91Virldbugh 144 758 7"Riclemin 203 15 894 27SVARrungeon

- 55 448P"JadelphoSeMoCerner .... .... .. ... .... ... .... . . ... .... ... ... .... .... ... ... .... .... ... ... .... .... ... ... .... .. .. . ... ... ... .... ... ... ... ... ... .... ... .... .. .... .... .... .. .... ... ... .... .... . .. .. ... .... .... ....W . ,Agenda 231 40 198 1,360 1 .626 2,959Burcengloom - ':298 567 -Colombo - Sol 641FintLiholand 454 53

. .234

Greenegm 236 50 2,W 941J. n - - 454 307 2Aclasm vine 235 29 3,112 583LtW,RW 1 14' 531Nesting. ii 52 1,314 1' 117W-Omem, 336 34 1 .215 738 2kampsenn"Certan,

. .... ... ... .... .... .. .... .... .. .... .... ... .... ... .... ... ... ... .... .... .... ..Central uglar:Cum-au 410 72 1 :.112

3074.762 5,749 -

Clevere, 6 364 52 2 so 1. 278 34DMAR 332 23 2 :50 1,236 21himanuipwAS M 27 , 501 504

-L-dursville - 1 .4621

. 362peft" 2 674 448Cin -11S.M.Under

- -.. .... ... ... ... 7 . .... ... ... .... ... ... .... .... ... ... . ... ... .... ... .... ... .. .... ... .... ... ... ... .... .. .... ... .... ... .... .. .... .... ... -. ... .... .... ... .... .... ... .

Ab it- 63 9 197 47- - IChicago 4S3

1'1,942 OS3 2,542 4,310

-W.M..' '05 22 879 976 1Fargo 3a 17 229 4,334 -H.1- 44 20 260 1 60 3Mi- 1 79 1,256 5012Decide, 1' 724

1. 3"

st : LM 32 1 .453 ".21St Paul 179 `4 1, = 1.087Springfield 13 23 1,065 120KenaiV SinvicsCiandur

. .... ... .... ... .... ... .. . ... ... ... .... - ... ... .... ... ... .... .... ... ... .... .... ... .. .... .... ... ... ... . .. .... .... .. .... ... ... . I .. ... .... ... ... .... ... ... .... ... ... ... .... .... ... . ... .... ... .... .... ....S.dh..d Region :

Albugue US 22 4 07 129A. h 156 11 1.813chinverm,

39 6 325I V

Dan. 322 47 2,674 ?Do 2,210 5,713 1Damer, ~29 20'3

H ustan 29 5 ~ :04'11,131 - -

1 0 ~ddl ~83Ow.hermatuty 70 58 1.632 1,464

3'phown, '39 19 937 32 '2saduk.cty

- -a4 26 7

No 121 44 1 289 $73So nS-Center -

S-,C-,.. ... ... ... ... ... ... ... .... ... .... .... ...

Anch. 9 - go, 21 0B.i. so 5 Sag 163Hovulul 2' - 131LASIUMN19 el 297 39 2.93 415 4t., Veg

.11 OD9 1151 - - -L.iraAngd US ~i 209 26 2,166 0,331 6

Penland162 39 1106 583 -

S - - an to 2364'

91, 45 BS.F-- 317 14

1,.9 '45 -

sah.ld,, 207 31 342 2Seem. 153

~S~ :426 663

F.S.S.M.Cenon

3233

Table 14 - Additional Tax and Penalties Recommended After Examination(By does of 0 end by Whonal R- go-, Mirithts and MerIII th-his 01 dollorre)

Ub-cirepronST.1 IncMdai HNWry Dorpornon hoohaft Eetft

!!~Ihhgz 1. 22.281,310 4.234,472 102,!74 .13,533 .08 "-3W .. .... .... . .:91-T* ... . .. . . ... .... .. . . .. .. . 1 '75'7'325 675~38'7 40,351 i

.i~BiBi ... ... ... .... .... . I .. 154,566

Mid-Aghhol 1:480 "g

394250 8,760 875,020 "0 69,959Sontuhh'a 360 226 7 337 :282 733 1 1 ~31

935 556 034 N, 1:1

Centel 2~ 37U4: 11045 405 3 111 655Mid,hon a52 515 548.158 2 093,925 324 1 :21 3

M B1 .011 .488 015 836,234 4,693 3 '1 944$ .a- 4099,235 AW... 3 .877,596 1,121,541 9 .M 2,484657 2.043 1 asI on-behl 7 7 :096 - 293:.. ... .... .... .... ... ... . ! 1 7B

Agony 12 71 1 5,459 62 90:108 2 16,287,N 6Mot- 3 65 - 84 M - -

B- 433."'

.217 2,360 295 885 29,05Brooklyn 317, 095 101

.114 - 192M 337

B,nfew 322. 881

545 236 :513 126,

265O.'Ung'. 4,921 2,575 - 15M - -HMord 1,426:622 64 711 467 329:gia 64 20'1h4ehhotte, 74077 163:388 X600 1,40 372 13 82,51016Porthhh.th 50 739 3'1:"3 3'~

94'11 ,

P-lodence 12 21'2 6 80.295AnomrServiceCenthr 32 545

- -~r IturrenS.M.Cong, .1142 9M"o~i~ Wig

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

M to 351,305 W.928 237 191:112 2931 "1e50 .995 117,285

34

2g3' -;B

Pheadelp to '97,8558 67,973 7 .0' 97,42 - 20:0311Pfttslh~,gh " :122 40 3DI 371 63,421 145 4,416Rith-d ~12. 53 9M IDI 1 11,942

1 0W,.ihgWn 145,877 5:574 11 721 -~hi. Center 42.282 42,282 - -. ... .... ... ... .... ... ... I ... .... .... ... ... .... .... ... .... ... .. .. .... .. .... .... ... .... .... .... ... ... .... ... .... ... .... .... ... ... .... .... ... .... ... .... .... .... ... ... . .. .... ... . w --. .... .... ... ... .... .... .... -.. ... .... ... ..

Ohnning.Cohirnbia .F."LUM.WeGreenstronojw]30~hvll .Long RocNashmil,4

.0hoons

413 :'11 109 727 77 211797 2,236 32,6157~ 27 W:672

3, J.:8M 11 -

46 :5" 2~1:11 - is " 6 -314 47p JB 90120 IN :621

"i 11 1 66828 541 57.642 1 201,26 1101 295 3a 5DD 1.571 59 " -217 :035 123:121 300 65:.07 78 11,591

12:11 23.123 - 11.710 18 -

117 197 52176 27 .0,16 - 13.790298, 22255:651 9 2DO,3D4

6 30. 395

56 190 56,19022 :486 22,486. . . . .. . .. .... ... .... ... .... ... .... ... .... .... ... ... .... .... ... .. .... .... .... .... .. .... .... .... ... .... ... .... ... .... .... .... ... ... .... .... .... ... .... .... ... ... ..

Contal Region:1 .203 145 56 277 13,265 202 M 867 876 591

0"ond 541 :529 59:902 61 397:663 4 :90Dennot 798 642 95 126 307 669:831 6 17findieniond 158 :8" 50: 868 ".B 63208 1 999 11050LoWWO. 1 30 32 19 154 $7. 590 251 -1 :1Noinerso ; 4 113 18 :567 54 13,259 - 2.238On 1S.M.Cente, ~1.' 03 61. 103 - 7

5342 2:11 - 1 102Chimphr 1,117124. 250 :123 3221 77 B - 3 70:225

1 :1D.M hes 76,870 2277 613 41,339 -

2 1For" 16 .166 8:278 6 4 ."S 1 06Moreno 8 2 9 3, 86 1

.

A' '217 I'lDi 274.32 4.029mi~ M 107 33Mannefte 130

. 11,116 266112 .04 2.598

St 4W. 75,M 269 289. - - 4.648"6 3DO$I : P..I 491 .747"0 47,953 4ffl5 414,

Be 1 S. 351

Springfichl 213 129 26502 189 171.816 233 4.224Mh,.. S itecate, 55 : 1R 55 :110. ... .... ... . 9~. .. .... .... ... .. .... .... ... ... . .... ... .... ... ... .... .... ... ... .... .... ... ... .... . . .... .... . .... .... ... ... ... 7. .... .... ... ... .... .... ... 7 ... .... .... ... .... .... ... .. .... ... .... .... ... ... ..

Shergereent Region:Noun. 169.007 15,545 ~28 384

230 091 1",976 44 1:577 1 '52knothn JCh" . 4 :405 9264

- 511

Dahas 1,2~ 2, 947 337:734 20,902 4WT 22 I(T7.1611 N I.D-, 194899 802 60,276 246 5.708Hannhan 2,245:206 96:77601 12 1,985150 3,037 1 7860Cry 296:21 14B917 102 aG:596 0:Id.t-

7 Zph.hh 181 ~16 5 36 10866 171 13.3&4Som"Wafty 3' .457 17, M 16:826 -With 113 .715 30, 4,691 65,310 12 17.9211

14 016M%bnS,M.C-r 335 69.4

... ... .... ... .... ... ... .... .... ... .... .... ... .... ... .... ... .... .... .... ... .... .... ... ... .... .... .. ... ... .... . .. ... .... ... .... .. .... .... ... ... .... .... . ... ... .... ... ... ~g!T ... .... ... ... .... .... ... ..western Region :

&Cho 36 :592 24 :11

:26858 123 '6 5"Bo 12 A 14D 3265

Horo1W 30.61 9.

945 50 10, 638 - 8.

'MUp naffig.ol 77. 227 227 745 6,736 4T2215 179 21,099w1v"' . 1424

.364 " :1Ba 104 90:594

1 .215

LooAngd 1, 38 :913 34 .810 - 745753 - 21:1Pordand i 17 552 440,2~ 350 60~351 822

1.

N2S-nornit, 163:662 113246 55D 27730 997 11,115Winona- 847 689 Bi :414 191 740:029 - ISA2Sen.. 330 326 a2.133 255 209 794 1 ' 23775S.M . i4a 163 47,487

1 .422 94:&% 25 8,368

fi-Se,A.CW,r 69:378 09,378 - -

Table 14 - Additional Tax and Penalties Recommended After Examination, continued(By Chun of M No by Internal Rennenue rogions . dhhHM arni other(In thornmehis of WWI

Got ErnnWhnnt ExcheErrplcrp -Mp' W1.0,11

pion: ganlbticho phofit hintenw ...11hri dS.W; 248,863 452 747 21911" 46,84 "' 17 650,335 31... .... .... ... ... .... .. .... ... .... ... .... ... .... ... ...i~ ... ..... ... . .. .:- I --. . .. .... .. .... ... . ! .... ... .... ... .... ... ... . !-.1 ... ... ... .... . . .... ... .. .... .

949 94 17:111 , 17 ': O

NMid-Mantic 63

:M 26:~' 1 " '~

.12:' 4936 -

Soamt 25.151 74,748 ".805 " 901 6.187 39 31Central 25

. 064,307 26,881 22,M 5:63 41 .620

MiMM 22. 51 14 21" A

44751 9Some,hrl 62.160

~ .:247 I 'N '14,646

64 484 24,14 2,119 2:254W.1- 13.655 1 :347 X -

21I terhaternal 4 7

Merry 1,586 889A. M - 977 -1BCw.h 2,450 1070M5 329 -B-k" 1 057 3

:71'6,604 3.804

R,Aff.w 6T8 K629 to 92 - -Burnmern 292

4'1Ihottad 3.T76 6, 988Manthaft, 6, 508

48. 642

PonthhhhM - 898 146proOdem 66B SM~-,S.M.Qhfter

Ind4bodic Region:Mining lj:~5' 1

2'573 2,1 T7 4,BW

N-* 73 01211 .

924phladelp in 510 3,821Fthhourgh 417 1 511 18 .671RO-

:,1,2 .470

Wd"Intow 73 1. 5D9Philad.1phlaSe-Cortat -

7R46 : ' - ' ** ** - - * ' "" ' " ' - - - * - * ' - - - - -. . .. .... . . .. ...

Alknon 14,946 2657 092Birrongtha 4:M26 '2 :8D9C.1tronia. 1 :41 3337Fert-dad

W I-M,

,

~2', J13

G-SbD 1 7.81B 2.351in,"en - 1.281 709jao-H 491 11,301 4,339LIMeRock 2.540 2 D4Nastrifli. N'10 4380 i3:15a.0aeran, gas 5:319 5,630

1,901 6,187

39

hIs S C ter

Control Region:On .n., 1 1 821 22.772 5.635 -Clovelan 1 :629 251:2105 6.2MI2 41,506(M.11 1 751 a

.

M

o'07114

Indianapo s1549 21,147

5. 385

Lo SAM, - 3,181 7,3~2Pinluerelou 1.334 3.225 2,9

7

On n.115-Cente, - - . .. .... ... .... .. .. . ... . ... .... .... ... ... ... ... .... ... .... ... .M1, iiiii;o: . . . . . . . . .. ... . .. .. . . . . . . ... . . ... . ... .. . . . ..

... .... ... ... .... .... .... ... ... .... .... .. .... 7

Athedher, - 60 153 - - 9Chicago 453

9 .745 2:;911 1 .663 4,471

-D.M 523 3. SM -Fargo 264

1. MD 446

H.I. . 3,960 694 120Ktonou 61 5.213 9580- 893 '

.1N 1,82

St Looks 8, ISO ~3 0.

':711 2.317St.F'rh,I go M9 MSpdngMd 6,951 3,078 136we" City M.Ohdar - 7

14Albuque ue 103 1.553 343Min 1.412

' '173,462

Ch". he 86 31. 02

- -44 1 7

..11~112 9 .613 5,720 230,9Z

25 :575239 3:07 B '0

H.- I.14 ; 7:'11 13,711 120,578

011ahornotOty 25 4 02 11 118,165896 3,594Pho , 1 :29

-SablUi,eUry - :32 34M 810 3332 624

-ft,t,nS- nuor- - -

44,9250 denseM.C.I . ,I.. .... ... ... .... .. .... .... ... ... .... .. I .... ... ... .... .... ... ... .... ... ... .... .... ... ... .... .... ... ... .... .... .... .. .... .... ... ...

Wieners Region:".. P - 378 3930.11 . 354 1 M 738Horhoulu - 75 $39too M0.1 2,68D 35,WTI TUe 94 6,934 263 -i-asAnod. 607

12~$03 3

.404 2 .119 5.264

ftaw'd 1 :142 2,5N 1

.16Son M. .2 3 .11`7 1

.94

M' 7,

S.I.- 2,702 029 44Son.ine, 11 6

. 951 7. 31

Senate 1 .815 3.550 637F-S.M.C.I.,

34 35

Table 15 - Civil Penalties Assessed and Abatedoollare; in thoussunds) s,

Asee, someone, Nal personal,. ... .... .... ... .... .. N

..

... ... .... ... .... ... . . .... .... ...lhni~

Tomil: .11 .0,11thmaltheas 22.671,206 11,648.617 3 '. 7.4. 1 .. 6. M.. .... ... .... ... ... 5. .711. 9 .4. I. 7 .. .... .... ... ... ..... .. .. . .. . ... .... ... ... .. .7*9* 3.460.661 1,237 .SU 534,391 16,131,292 2.925,270

882270 63 6114 .489Cafirromer,cy 1 "1 "1 1 781 7Esomempt. 1,550'.1

917:524 91 "~: 113 '4:3'60:026 aV,411

FalluretoldayB

. 799 408 678 292.. . .. 65 a,

1400:275 612 :~Ill

BadchKk 254:1140 7:854 13 :27. 1:391

2 111 6 M770ftludd 1 996 53 70 879 36.5815 117 121,88s

Noting ne.1,

782,492 590.670 96:53 91.612 1,685.957 499,058

.. ... .... .. ~' . .? . . ... . .. . . .. . . . . . . . ... ... ... ... .... ... .... .... ... ... .... .... ... ... .... ... .... ... .... .... .... . . .. .. . .225,581 17569 .1 72,710 174,443

Cooperation Ists M11119 I .zii 6i B45.394 311:1D,Ilnqp 158,197 4117:N3 34,180 459, 104 12'4

:' 211889

01Esboddeplues 2;1 367.206 41 ..Ill 250 682 244.657.."':4 it 251,558 "a 2 : " a T:bFlaunt, my Re 19475 257, ~2 .3

Bailout 3,27 224 1U 12 3,113 162Fort 547 53 41

10. 506 43,256

Nurplig ma 9,740 60:'.5'6' 121 2,782417 1416"

: 1092,104 41 .737 11, 2 , MI

:ag3bI.. .. .... .... ..

'I ' " ' *~T

Eraphrynnumbuter 10,411'ai i*i4iii, 1 .925,095 1,714,61M 331 I .W041,211DNiumm-y 2513.366 95/:223 429,090 352.664 2 :'094:276 174559Fifluratoiday 4: 605 4,17:211 M 266 161 110 4 :13:~21 2

.a

:'O'9843:0 ".95 3~a .1

:2

Fiederellwadelgai 2. 9 55 605 381 1 6B 338 233 74 727.ODDUsIll, 116,212 5,940 2 . 390 383 11382 5~ 557Fraud 174 " 237 1 13

4le 7

:930 al". 2,09190 7.851046 5:920

Exalselonal' .871 '14*5' '620* '31 'Deten pency 131557 44.107 22:53' 2

013 5:'

D lfyftinq..'l26`1 49,M 71 Tj 3 7~"`a 210,411 42

:33 070'afluel .pat, 22258 20.971 56,540 17 .568 166,ND 3.403Fail itaxiMmon,11,; 11:112 43.926 1,417 52 .359 1 865 18.433),~5 .a 7 1: il~Bow 4

5 too4066

F -it 1,222 17,632 124 519 1. 098 17

.1133.6 3 1 1 li~ 7 3

2,897 492

Estalesonagiftianal 1 1: all log: 3" 81,574 8,1lieftnesmunny . 338 73W .6 53 :54 3 692 11:~114Fleheres, M

9.13832.&M 5 .103 27 1008 4 :

.~Z8

Badchock 250 234 T7 143 173 91Fraud 742 04 5 &Mhelping Ii1 766 .1 299 94 487

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

. 1. 5... ... .... .... ... ... .... I w

. .. .... . .. ... ... .... .... 90. 380 25 1

.SM

Allable, lapap 451,5211 1,261 195,iii 1.373,in M.m (11 6DelinquencyFithunitopayluelphool,Noting-MedongliddrimemonOM.

242 845 1,208089 130 191 1,34368 112654 (135594):06 14:361 :205

2.720 102 305:714 81 :656 2:64732 2,415 7,% 169 651

14531 6:12'1 ,.9 41 V,

~a:15 2 1'4 :0MI 1 ;2 :5,236 . It 117 3

157.1i97' .921 62 .346 ."3.439

Table 16 - Examination Results (by number of returns)

Addemmunateproda 083,319Fleophospimposead '2

"NoadJusphrours, proposed 173 :23

holiamented 1,039 .840Appoidualsornmestrathely . ,M. ft

.had

..

W

.

t

.

hU IS

. .... ... ... .... ... ... .... .... ... .... ... .... ... .... ... .... ... ... .... .... ... ... .. ?!:407

Total

Table 17 - Examinations Resulting in Refunds(E.pludog did., for ehards)

N..Iol Ampleft-mosemselin, untron-weaddr. )

pomades 47,269 189,351Fiduciary

239314:434

Compulthoss 4,924 7612Estate

J... 70. 09

Get 35 521E.Noyman 601 1,611E. 1,943 43,644

laim," 66,652 69**5'*,79'4

Table 18 - Information Return s

19M (in muh.p. )

Imposed . - hanutivedshipM .,ill. 967Pap, 5D.Toll

?7

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

2.95Norlde, 96Twit :91

", .*Nl ..* nsmirass"'d ,Undiamporal, '1

:"Whigs, $2023TOW

S3,523

Table 20- Criminal Investigation Activity

Abusurnecompleemp ,

Invenstismanserifthated 529Total-plapped 560Poseepmon-mend. 39eniptomentelodompamon 426Corn,cohm 383Sentenced:Totallumpeoped 407Simpenberstopmen, '271

Table 21 - Internal Audit Reports

11-thertul penpampowidraw . talfillum,

lish nalaudifte 33Foal laughs

1~

Sentillicnificalsearts; 58

Table 19 - Delinquent Collection Activity(in flumpleol

Taxpayer dallaquent ievementsTood Yield

find, billSubsequent billsAdditional siphon an Wipers, dellnessent atolltuntsGthin programs

, Owning Y~nsnpprysemempes,

Domphim hisClosing Imeentory

lb~ Number or apbouni including queue~11-thar M Quarm, ipappm eMBallince of assuessand W. penalty and momentgiallphip

.me hations, fiessiddisdims,Opening In"morylealumbes,

Dispositione,Closing Inventory (inducting quiNumb r be quous appounts

It re.=P11-1-1gati . . filinedMl-l larearan In-ellipewtheres 'soundoff.. :. couppread. -.1nedEpicureanism ladhilly

Not 0 of fisheral pre 110 filedNotupt of Imy lumines up. third pertyliabures of property made

Neroot,liploners O'gionspedwore . Nbleccomem

&25,463.944310,434.11 0

6 900S 2,026

~,4;'I3,116

3,531750

$19 .676,072

1 0671 :41 9I'lal2 .30

60 57

3 2

1 .1142 .63 1

1 2

MWW4r loss

436 ?486 52 0397 246 2513 524

1213 M 1 66 115 3228ims 315 "1 947 2875831 262 T 549 2472

754 24' 157 850 2416613 'ad

04 477 , W9

Table 22 - Internal Security Activitie s

criminal Backgothund A-phelficirC-atuen, mebordium im,pulgettin, Presentatio n

'Cippol 2.810, 3,53YNarcotics 21

-

Bribery 47 7.Th 54 66Masud 23 4Impersonation a3Fas,safterments 31

16DM violation, 62

1672

... . . . .. ..

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

34 1

IDG'. ... .... ... .... ..... .

P-0Installation 350%Prw-='

25 :2%Int"retyprogram3 iiia

Fi-.W-- 14.9%Cmensporinesomeneempappepumpt 0 .0 %

Table 23-Employee Plans and Exempt Organizations Tax Rulings andTechnical Advice (Closings)

laxpayers Fidlimmulars,him, tor tortenholoal

&,upead Tabil sperulsogs ax~ripe

JISM T~ 14

367 355 -i iEsampt0handah 3718 3634 84Emplayinaplar, 580 536 44

36 37

Table 24 - Determination Letters Issued an Employee Benefit Plan s

Lelnensawnmnl

ToWStock McIn" Targin Poth d1fins! MinesW., ..- bensht sns,o; ESOP host benefit . Intsi

1W11sIq .111stadws :34 2 .360 230 B,417 55 11 .4s, 1,867 13,321

354 (198 247,480 21,911 2,897,515 32,315 3.553.349 609.612 4,162,9610 2 0 ... .... .... .... .... ... .. ... .... ... .... .... .... ... I. 0 ... ... .... ....

4

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

4

A..;i6fss : .. ... .... . .QUA 220 1,747 122 5156 41 7,2W 2,117 9,411NDtqwlgWd 1 3 0 6 a 10 4 14.... .... ... ... .... .... .... . . .. ... .. .. ... . . . ... ... . .. .. .. ... . ... .

. .... ... ... . . ...Naldwid 1 5~979 10 11.1D0 - 17,= 16.293 33,383N .tqsdfi .d a 12 0 36 11 47.4. .... ... .... .... .... ... .... .... ... ... .... .... .... .... ... .... .... ... ... .... ... .... ... .... ... .... ... .... .... ..

0 ftd 571 10086 412 24.673 96 35 830 20,277 56,115N.'aahated 1 17 a 3B 0 56 19 75

Table25-Exempl Organizations and Other Entities Listed on ExemptOrganizations and Business Master File

1989 1990

S .WeIjl~Cawntonorpn"d underactofCangress 9

2 Thh.hoWtIcom SAO 6,278(3, 464 .138' 4119,882'("SocW"Ists 141,238 14

2' :473~5 Itursorganscidlens 72 7 6536~Labor .sgft 68OW-fins" 13

:9'1 65.09'7)

SoclWannowntaboncluft61

.455 62 '23S)FninanWbenefituary

."99,621 1 00,32,(9)

Voluncirympotnes., 'orymodeliss 14.210110) kwyNwandso 432 111,3501")

TWors'oft",nenstund, 11 10112, -sn' 5,703 5,073113)c-t".. 561 ctimiddans El:4) S4- 352P)

AftaLwInsung-cornwie,1,1 1 .,

37R) C-1 ~ 11 1 "(17) SUPPI-entil ons.pWonon Waild Mts 674

"7

It .)Ensplanns,turshnIps-ont .scs

a I(,.)W

.,-- 'ortanacon, 26.495 27,1J

I.,L.O .&M. 200 197

(21)Blacksunp.

22 Z2

(22)MO-Po"'Woon""n" 0 1(23IVarstrks -b-finssondl .1.1990I(24) Tnnsts denclond In.0- 4049 W ERtSA 0

4 IN.... .... ...

. c. 0. 4. a. n.onsi. sos.. ... .... ... ... .... .... ... ... .... .... ... .. 14 . .... .... ... ... .. . . .. 94.. ... ... . . . . .... . .. .76

50111)

5 M Is T

. .... ... . ... ... .... .... .... ...521 ... ... . . . . .. . . . . .

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

992.461 024 7TaxXt.ft-cs'co, -s' 3.295 3:266N nannnn I cna III Is b I Irus W 42,31~ .. .401. . .. .. . . .. . .

.~5..

Totsl ED ..doftran,1111. ijii'160 1,973,443

Table 26 - Exempt Organizations Applications (Disposals )

App-W D.Awd Minor. T. w

Sullon 501(c) :(1) tiod.ndfUnanns, 02 Ukooclin wMs 204 W .1(')

Refigiom. r1wo.ect, 29790 464 10,129 40.373(40al"f.r. 2,11: 416 845 3,OD7(,,

"bor .so tuniorga-ftu 4712(6)Btsswo-= 2.347 46 01 2.62'2'

7 S.,W.n --tiondish, 1,298 51 594 1.943(,,

Frate"Ittoelicurysodet. 38 2 24 64(It'Voluntant-ploInns'bentfida~Wdsoft 1,338 3 409 1.750

(10)0-fiannernsIband-y-ft., 37 3 53 030 0 0

240B1~2 B, I.Iftin-annans. 146 5 97(13) Cwtenoy-p- 243 0 44 287(14)CmdAunions 4

0 1 5

7 1 IN 114

Corp. covabon

I I I I(17~S."I-tIU"WWynnettbsn Mist, 1, 11(III)EMnotnewdo,mmonostasts 0 0 0 It(19)

W-Wrans'nignintions 155 1 41 .2,.I UGW.M-gaocnasons 6 It

4

1 1(21)BWkIuo ;truZ 0 0 1 It(22) Muth-tnnpstyer ension pans 0 t, 0~23 assoctanonsfoossedona,10880 0 0 0 024~ Viners

T .,U=b.d ittsumcnitn404901 ERISA 0 0 a 0H!k d I W co 0 n 1 . 1 son SianS atc: 0 0 6 0 6 0

501(d)WIVi ouss noa oastoli no k 9as 2 0 1

iii'i-i nI ' ' -

. . . . ..

'i

... .. . .. .

i

. . .

0... ... ... .... .... ... ... .... ... .... .... ... .... .... .... .... ... .... ... ... .... ... .... ... ... .... .... .... ... ... .... .... .. .omptskastions .1

Oposstfl,ged"1=10stpustinflim 0 0 a 0. . . . . .. ... ... ... .. . ..521 IF In' cespst M 3 8 1 21

. N. n. n ,

"t

.. ... .... .i~ .... ... ... .... . It ... .... .... ..ii

.Nsno 1 370 28 89.!~I~Mics"sildddnrrnfnstionshftrsI.. ... .... .... .... .... ... .TMI 654

I

Table 27 - Internal Revenue Collections, Costs, Employees and U .S . Populatio n

Fiscadyins,

Annnatto postion, -Itted0"aning C.,t.t Poplition Tuner iI

~

.0 Whoctson, collecth,011100 (too-nd.) -U T..I (mi . R.Id(1) (2) (3) (4) (5) 16) (7) (a)

"1 413295238 N 401 .08639 O.U 183691 513.91 53.206 3,042)S2 450:0w:4m 99:440,839:245 0.45 166,538 53309 5648, 3,40t 53,060

1963 5DOAD4.314 105.925.395.281 0.47 189.242 559 .74 59,711 3,657 56,05454%692,131 112.260.257,115 049 191 :88 585.03 ~.131

;965 597,38i.ii~ 0'.5'2" '194,3'0'3 '688*95* 62,1099 58.2171966 624,861 .929 128:483749,961 342 0.48 196,560 655 68 63,508 3,9112 59.520i9o 667 050,295 143,374,al4,552 0.45 198,712 74660 65.946 3,094 62,052968 6gg:190.304 153.363.837,665 0,46 2DO.706 765 48 67,571 3.967 63,6071 9 58,785,475 187.919.559,668 DA0 7 6 5 0 64 62...2.0.2i'tiio -6i 204,875981 :159:162 1,151 :1096.497 0.45 955 .31 65,%3 4 .103 64.5801971

Z297 647 198,135 0.51 207,053 925 63 63,972 4 .358 64,614

1972 1,127.390.411209.

W.736.678 0.54 208,B46 1,004.83 6649 ON 64 .115~~173 1.162

.

Z

.

W5237 787 204:1158 0:s'l 211 1 .130.11 74,170 4,505 69.665S, E 1 ~41

74 1,312.8114.661 2 :952:253 663 01 1 .269.24 78,921 4,310 74.611... .... .. .... ... .... .... .. .. .. . .. .

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

3 2:1 , 1 :42013 11:712 213,55i 371 :1 62,339 4 .531 77,a0S1917' 67 689: 519: 91 gn 0:5'6 215 142 ' . 06 14 84264 4 732 71:171 3:139,416,730 0.50 217,329 1 .64 91 93:743 , :994

'.749

1917' !:'96'2: 1'29:287: 39589 770,389,362 0.49 219,033 2.826.61 115.329 4'giq 50,4107. . I. I I a lf~.276' 460,412.185,013 0 46 220,999 0 01.19D!~'

. 1 Its .7'2,280.838.6ii 6.W 'iiiiit;- i.275.66- 87.ii~ 5,1 i'i2 465.468.7U' BN:799.120:630 0.41 230:613' 2.631 .24- 86,156 5 .110 81,046

151112 2:626 338 036, 112 5 0 82.857 5.098 77.759627, ':' "'

0:42 23 .982' 2.713,22-1963 Z

%8:M

:840. 24. 792 551 47 235,225- 2.666.58' 83.605' 4 .357' 79,245

1984 3,279.067.495' 680,475.229,453 0.48 237.454' 2,865.71' 87.63T 5,327' - 3. .... ... ... .... ... ... ... I ... ... .... .... ... . ... ... .... .... ... ... .... ... .... .... ... .... ..jEW:2'8*3* 9 3:1 92 254 45423 714, 8S'Sw

...3:841 .983,0W 782:251,812 225 4'~ 241:w 3 238251' 95:88D S 361 90,519

187 4 365 816,254- 886,MMR95 49 244,344- 3.627.22- 102.188 6 .253 SIMim 5: :069 376,692. 935.1D6.59410DID 1:54 NUN 3,792.1r 114,873 0 .934 107,939198 5,198.546463' 1 .013.322.133 ODD 0 51 249.412' 4.DB2.841 114,750 7,095 ;06 $63990 5,UO.417.630' 1,056.M.651,631 0.52 251,329 4,203.12 111,854 7.459 04:M

Table 28 - Internal Revenue Service Costs by Activity(In thoustands; ol 6ollars )

Appropriation by sclift I`==-n n. Won Oft,1989 Im i INS9

7 otndWI Q at PrWattknos N .1. N 3,794,064

abU P It ons 002 bcdo Is,WM0 Okm a 5,193'm 5 .440,418 i.Wir 1* . ... .. ... 3,163 .060 'i,420,324 'i .477,332

iiiiilisiini*

. . . . .. . ... . .. . . ... .. .... ... .... . ... ... .... ... .... ... ... .... ... ... ... .... ... .... :,5

. . ... . . . .. .. ... . .. . ... ... .. ... . .. .. . ... ... .. . . .. .. .. .. . . .. . .. .... ... ..T.1 as994 72.347 5D,686 :940 25 3M 214,07bectn"di- 1: 1 71 9.305 6

.458 7 333 1:717'7..19

63,04237.

.. ... ... .... .... .. .... ... .... . .... ... ... .... ... ... .... .... .. .... .... . .. ... .... ... ... .... ... ... .... ... .. ... ... ... .... ... ... .... .... ... .. ... .... ... . ~M~!. .... ... .... ... .... ... ..

P ocs. tasnawn.T.1 1,171:121 995,910 1.129239 692,W) 671,659, 1111 757

K38 70 427 044 401 475Rft p-gand-wiccowing 4211) 9C-=,..- "48"',715 578"724 255:865 278 : 1 9.4

- - * ' ** ** - - ' ' ' "" * '~~R. ... ... .... ... .... ... .. .. .... ... .... .... ... .... .. .... .... .... ... ... .... .... ... ... .... -

Tow 903:32 959 152 0 08 :590 :720 323240 368.42 4E-gon i:488 9495 i

:509:042 ; :2'26:n95 i 224 42B 262:150 254814

Apoutsandwittipation 248:601 279,041 216 362 229.443 32.239 19,9811.1172 132,881 104 :653 108 .ND 21 109 "An39 1 3. 8 1 :1 1 8. 8 -!~! .... ... .... ... .... .. 7.

. 662... ... ... .... .... ... .... .. 1.0..!40.. ... ... ... . ~? :~! ". ... ... .... .... ... .... ..

T ..I 3 1,590011 14 388. 67 401.&V56D 1

;:1 118 T1 "':'67 265 2 207 : 4 7Tsot-dannno9- 271 7 - 59 657

58'413Conischon-

.076 17' .417 640,

s-S 673042

1 1: 204.525

Taxnapirsarnm 3% '019 ~72 . 08 M,217 241:-

1921.'752'I. rt IM9 0 1 . nd I It ftIs 68.1.65

. 73. 9 N 66,322 7 07

. . .. . ... . . . !~7 :2 7 75

R.tockonsiabloobliptionsojohmi ii .977 81

.7ii 16,ii* . .. "

35ji~ 15.974 25.ii

38 39

Table 29 - Internal Revenue Service Costs by Office'(to vio-oni ooluni)

PersonnelInt.uln-on.A ., Total colipentoolon T-1 EqWp-o Ollie,dlebilt .11.9'

. J)(2) (3) 14) (5)

A Tottileft-litelloonegionli .. IQI .zW .e7.,

1,M.617 387,698 44.055 596 956. :411NorthAftothe 613,358 500,988 10,658 ::.1 1 ,119

ftd~Anlmnfi 471,121 376,758 8,133 6.

su,unuit US:W 525:382 14.750 5,564 99,939C. 1.1 426400 MI 7D6 0 493 4.569 69 .511Mimi 462 225 376,261 10,778 4.541 7

. ~

5.0-t 722:922 5U,AD3 16,497 7.182 110~1140

W."I"fin 453 57 477 15,532 6,577 89,867

R.9 ulAppuls 135: 792 1214 .735 3.529 2.629 4,889

,ugio Co . ..[ 98:930 87.664 3,291 2.11" 5 .177'"nallospedien 54 866 45.908 3.469 3 1 QMintoratiUMCUMP n9Cwur 40 194 22,5117 272 ;:M253 61072DeeraC.-oungCe nor 70:756 48,373 979 2,764 i

a64 2

S.R.rowelinineeliftswoolou- .111-

7

.. .... .. . lielle 11,443 284 .77?

, :.11731 .328 15.16 l,51F 2,113, , 1 1

4'

go11,11,1AUM,

4:0southeou, 1, ::' 1304

32`1 ~

:4'28 18,318

Cend.1 52,979 12.207 1 .9461 .

664 37 1 121Mid-t 52052 ", 1

.

438 1 6 37:2"

sooin-, 2:119 16,137565 3,467 2 .43294 57,903W.. . 94 .025 39sD5 3~463 1,087 49,670

C.01drictifirecto Officalliell!:!Il 71 1 1.1 5 7 3 3 1 7 0 A 46 34,11111 M.,:g7

NodhAtlen. 102:1 411 9,147 1,.1,273 11*,:~7'20 16:1 1AIMIY 786 893 624 2 2An- 9. 372 7 7~,l 31 74 IJ20

Boloon 67, SM 50:, 1 ,

432 1 .407 ~4:57"Broe" 74, 9B4 58 .090 1 .169 391 3 44Buffalo 41.

'17 32 U4 "2117 7182

BU lon, 4 .912 3:913 231' 7023 .ggl `:,12'liartlend 28,363 1,023 177

AUtntufflen, 104 264 87 4761 .333

14 27Pollinniouth 11: 1 71 8 :1 4

..0.",

. T ~jNowden. 274 345 94 58llonunlACS 690 69D 0 0 aoult,10ACS 617 617 0 0 aM.MMnAGS 883 983 0 0 0NoMAttent" AgWount.11M

Mining 454 4180 36lad-S.M .Cent., ~00:967 81 .385 35B 1 .424 17 .80019 9 9 1 307 818 1g,

F?Midiolanbc 4i*i,136 362,iii 6*7'64 5.204 3769 0

NewarkftladiPotitioulghIfiellonond

VAIM411"'E. Dietrowflonclot.oon.0i,,,

.e,,ACSSft,PhilaulphiaACSS1 e

64.918 58 .940 1 : 49 65466.753 61 051 1 .553 846

k:iii i661145 454 377637

:468 6'8' 790 7:2M494472 1021

34 3533 383

702

111224000

4111,232

33049a

0It

4 :5 .3034 mi3 :04

274494

1,473370;3150

Mid,I11tentleflingionotental

. 4 g 3P training 4 4"

IA11 13,5125g.9.. ... . . . .. .... ... ... . . . .S ou :724 511 578 1Adant, 7g i 2091 1,161 8,037013 67724&-ng

.m20 :11 1".'

zolunitia1,

68B 277Fl, Uud.,W . 56,239 50,Gnineonstor. 34 .725J.ioeoli 13, 7

.advoewflu 62. '3'LM ROnA 14,815

N.Shwee 45.330

N.w0,1e.nl 35 .967SDMW ~egonn con"ited Mining 523Ateevali-Cene., 107,570M.Phi seri-Cents, 90 .540

All-Ai 7"Aulon"116ACS Site 1,217NnNftACSsb 1 .049

6D4 no51 55 846

IM3 654 3431.816 1,267 161

12,578 31 to 71953.862 1 .419 429 6,72013,202 V9 75 90937,640

1,146 481 6,061

29,611 M 2,095 3.3690 433 0 go

94.629 409 1,52411, 00882,342 248 445 7.805

1,296 25 0 5786 1 0 01, 217 0 11

D49 0 0 g

P.r .n IIntern.111--olf ., entioe-on Tnwel Equennn~ ft .ostAndo'negicn, (2) (3)

Ili(5)

sonducaft.C.nt,M 373,421 329,589 1 54 2 .905 3Z381)

Undrintil 50.336 44 .149 1 :299 640 4,248ClC=d 49.142 4393 1 .557 145 3,509

71 .863 64 :0317 2.146 410 5 .270

I.d.upolo, 43.4W 37,4111 1,8286 21 4a11 20383 18,700 78 34 071

11 ~590 10,109 603 173 705Coopenni,eAdonnistrei Suppo n

Unit, Indoemoolle 51 0 0 0 51Coopennow Adminounione Swoon 85 57

2 2 24U"`=n19rzMCooper

SupoonUnit, Cin.nneti 520 321 2 1 111TillielryContioloiteProcenongConter 799 'to 71 7 1MIMUCSSAo '69 0 0C1 JACSS118 58 589 1Induoup.hACSSle 585 685 0==M11tednal g 1 163 0 .1 0 782

"`ur121 .866 108.345 3 14 1 .1~F 12,075

IMi. dweel

.. ... ..... 173- 3*64"2'11 1 .11 1~1 5

Abenceen 4:30 1

:321 217 ~0C,.9D 1.,232 g2 9M

2 .180 241 1 1~11

oulil"Inee, I , 1 835 630 7~:4 1

Zoo 5 :, 5203 296 4296838 6

.Henna 7 .335 486 472 5

; 3-Mill-kno 30 :OD5 28:63 833 120 2,414onnon. 14618 12843 454 1 13 1 :~11

K P,,46,905 40,938 1,301 70, 59

,1 38 49 33.950 1 .145 7152 624

17 :0617 15 245 711 64 11 :.7

Fo. thlitilionClift. 7,345 5 11a 35 27 1,457Sp4n!,,

0420 0 49Midwest Region Mining 46'

39Kanous City Sorince Center 112,017 99,4 346 762 11,470T=C.pu=P.-gC,eee, 745 "612 111 2 32N Foeooo~oetory 1,902 483

1, 1141 Be

Coomenive Admineenetin, Suppor t

U ". Chluvo 2.510 773 120 30 1 .6905

Chicati am an ISt.LouisACSSno U2 0 1,

'i.*ii .131642,803 572,iiii - 'ii Ok E -Alboq . .M. '

:' 8,873 40159 ix,

M.n 14 992 41 :11 1,411 30 2.785Chat, no

5. 955 C '05

44g J2311

Client 115:~1;41 1 11 21 ,

4. :71143 :592 329 191 3,441'2

=n 72817 63 .204 ~ : 1 32~4 11. 2:12101,telionuCity 33:799 30 .39 130 094

P-n . 29 .152 " 730 168 2,36SuLeaectit, o :8'2'5 387 '64 M3W ~hfte 1.11,42 17,01 6DO 16 912Tr-yConIplarnbConler I sm 1 .698 112 lot 9Da]WACS&I, 453 453 0 DDewneACSShe K93 8" 1 1 0HooloonACSSone 1 .178 1.178 0 0 a01iten .-CoYACS 0 10

.11 1.S.th-til.gin .zolectineining 6D4MotinUM. on 86.077 '14 :1 509 10 10,1150go,nS.rin.Center 131. " 257 804 Net Ii 96PontionComplianneCenter 38,W 36,735 191 134 :58 3lonenowdE ."Inelonsyet"'RoOll F 2

6

13" 12.054631 11'

.:75'2 7,755 37 1112

5 H .428 5 3 1 6 72 1 2A 9 5 4 4 0 .19 7

HonoluluLtigunoilfiguelL.,Angd.,Portland"'Veg.S-.DS.f-Sank.Stunk,SarFoonwooQualftyllewerw0fiffice

Clow"Ad.inistrotI.Slililitint.e i_.

MuuyCoouW&N-,&"` GellerF-Dulebt.donC..,SoFnentuceiisuffliLapenelignWAGS

Sit.

,owneylk-ACSSMF-S.-Cenn,Westionillegonowendonedni

12 .16000928

110 :76923 0131 7 M31,4,53 .94345

, -40,6472 . 131

34

63B4 0

a" 305 105 88674:102 1 :11~3 12 4 :311too, SM , M I . 'o

20.138 698 200 2 .D4715,914 451 '2'

U'31,625 901 157 1,1319

4' 72' ' 14

11 :~`ll 1,427 V4 2 .4 '132..g- ..,7 29D 3,310

2.7D4 27 D0

2M 34 2 15 21 3

6 1 0 1 1600

.97 79 g 153 .952 3,350 22 122 458

1,1060

~15,7 157 1 g, O~1 61 7

136,168 In,= 629 1.535 11,642545 a 466 0 79

Table 30 - Internal Revenue Service Personnel Summary '

LoulonandtMAViningetitiotnine Nion.W.,oplolnee,

!!?lttt~ ... ... ... ... . .. ... ..1989 199D 198 9

8-1.1oull I ~11 111,621 111,425pinnunern 1 7"1 1

:1543 11 960 114,494

T .mooneryJ .gii~ I

i :642 937,7115 1 :N.0-1 office 7.937 7 762 . 14D

n4gloneilotletes' 107.565 105,35D 1054111) 108,m

6~ , , , " , , * - , *. . . * * * . . . . . .. . -* * * -, 39.... .... ... 35,914 38,149 37 .gii .1k. .. .... .... ... ... .... .... ... ... .. I I I - _Coll 1 13.470 18.034 IT

:' IMIts- .M.. 8,105 7.601 7 7Ct r 10.365 10,433 9 :878 . 10 :93 1

T. 1425' 1 **"*9 i,457

Taxparru-SpIeculefts 1 :267 1: l:" 1 415Towrle.-Mounw- 2. 622 2." 2.3al :1~171ptninr 3, 606 3,730 3 .11~.

. gg4

Ennifin 1"; iiju 29.998 674R-

.. .g.', 148'

1~... I:' 1~ 350

T. .udb . 3 321 ~.3 ~ 255 Z953. .. .. . . . .. . .. . . 11 . 0.2 1. 0..2. 5. 9... ... .... ... I. 0.3.20.. 10:271

en,niveliou, 2,573 2.423 2,5112 2EPIEWederneals

1. 529 1 .429 1,491

1:462

On.1 1, D44 994 1:011 967

Ai i. * i.8-13** 2,9,1,7,, 2*,9*30*4PW otficers 1 ~154 1 .274 1 .279 1,2B4Agnieftennift. 114 212 221 2320 .1 .,96 17 1 , 317 . .1 :4 4

Tiulxo~i * , - , , * - * * . iiii *i,* ciii i.iii;Smelagents 2,996 2,546 2,943 2.794Cut,

.. .... ... .. . ... .... ... ... ... 1 i 4 . 8.1~",l 1 :447 1 :462

6; diac~Afteago-ownfloe .11-nesuelinvuldConnel lInspectionliffieriodinum,

1 .6% sell I .IQ :,367 t, 1312 :2'SD 842 2971 351 .191 11254 1,249 1,31

GIN 640 656 659

Table 32 - Chief Counsel Tax Litigation Cases Received '

CDINI C..

T..

.. ... ... .... .itN n Relund

clue sonellca . Tout Lffioelho,4:1 34.2" 49 142 ~ :123

41N~ ~4 587 34 2.1) : , 4541987 "

. 23' T`:,. 4,3,4,96 1 08

1938 12,2491

.45131. 1

,,~411989 IZ256 1. 31 .700 541990 10,693 17,682 .,V1 1 048

Table 31 - Appeals Workload

N . .ftk.Wd Ounnui d

N ..r .t .-I N,mft otwul

iiii " , " 4k. ... .... ... ...~i

IT . .. Inind 41,842 42,011 23 :11110 11 07fleg.1,,-r,,(.dW1NTEFRA) 36,4a7

3g~

., 1834 11 :438

TushellonsumiudingTEFRA) 3 .993 2 .1. 4,

419 I'llTIEFRAreginkarwork 455 402 175 202T. E I F. H. A. .W.. I,.ne. h . .... ... .... ... .. .... .... .... ... ..F ... .. .... ... ...

ItIqlatedodby,goennuort 47.446 39 .945 U,m 27.101Ri work (indwing TEFRA) 31058 31 .665 19,274 16,391T

ENshefters (e,d,dingTEFRA) MOM 7.567

1111 9.94

T FRArequilinInink 205 223 47 130TIEFRAMenefte 320 370 95 151,. .... ... .... ... .. .. ... .. ... .... .... ... ... . ... ... ... ... .... ... ....

0 .... g..dUI=rwor,(.d.do%,TEFRA )

TUsJuft,M(,,ndudn,gTFFU~TEFRA .gola,workTEFRA

. h .Mn;

3.227 3.591 4 .013 31 :06

81 801,413 172

21

43 a 2 32

40 41

Table 33 - Chief Counsel Receipt and Disposal of Case sPending s, Pending

ChildCossidnel Tined .1- Od. 1 . 1989 ReD.Kned' Demises Seld.30,1990

cilsolosil Resimentslongneediiny 5,295 i'sw 1,092 5,793cinno-ses 2,014 778 M 1.993himmonscas 305 113 134 284Fell Inneiloses 0 M 116 170

- - - , *1 1 - - * - s"2411.. .... ... .. ... .... ... ... ... .... ...

to$ - - Ibegod. 0 661 6611Disdowneent, 0 50 50 D

Onfierienceneens, s 0 1110 ISO 0S."- ints 0 10 in 011,1321 0 5.9D5 5,905 1Units .

itel nedindession0 9 9 0

Presteirl 0 24 24 0Forest M 0 323 323 0

9!~!. ... .... ... .. .... .... ... ... .... ... .... ... 0.4 4 0

Tol sellonel office.0 7~1166 7,196 0

Moslem'Wide, 0 32 32 0

T.,lefi,elvehl" 0 117 11571Units-,

041 D

C.-W-niss, 0 12 120S 0 0 25 1

1Cononenlo"Imseteldes 11, 0Lagislathei 0 23 23 0F-m lintotmo-Ad1101A) 0 30Noon dijit'll.

discontent is0 12

:2piction, 0 2 2Manuel

'o 0Ond.lestitneed, 0 1 DF.M.-

0 0Gth 9 53 62 0

iieW s iW"

. .... ... ... .... .... .. .... ... .... ... . 0... .... ... ..1 6. 3. 5... ... .... ... .... .. 0g,ul . a

Midessionfloni" 7 .623 11 .5511 10,942 8.240

Desclosse. Dows-mil ions 261 378 470illubgsins, FORopinkin 15 so 53 12

PrftqA. opinion,' 393 1 26 508FOIAlifigibm 46 66 40 12linnsdiyActillinvion 16 1 a 17Sid""7217fittiond 2 1 1 2Section 7431 Witnesses 45 59 81Mission Mention 11 35 41

5

Aped"ingifilon 2811 15

29FO 10, 236FO:AnqMM is 11

Assented, 740 1,01(es 896 gPiseneirildneditserts 2 2

1.. .... .... ... ... ... .... ... .... .... ... ... ...

2

... .... ... .... .... 3... ... .... ...Todel 1 .743 1,852 I'm I,ik

G.-I Lge Adsvistatedeses 52 132 122 62Been- Unwmedgetsh, seftneene. 11 4

17

Gnernameartiftniften 184 g A 210

Di bond. 221 290 ?61 250Undiskilselmiloonmensaidon 7 13 141~ntsertgtenpsscttos 57 154 1 27 8.

esegeellito 3 7 3lModded I 1 21 22 10

congenot, 48 371 357 62D,wD',Wp-. 26 5

2011Movessined.

ill 412 417 136Chfidsupportl

noofte'det"t 3 7 10Forhodets, ISO 569 674 MFeessal"Fin,10-Act 3 5 6 2IN- 125 159 115 166C1.1riesdoliftfien 309 211 24

3

:26Efill . 0 14 12ftsesidemelisda 7 32 33 6Conflictefirsonsest 4 11 13 2Lided,orderrened 54 209 2D2 inEqued entriploydreent

mixonersity 16 78 73 21FiXW,Wdgfflor,essin,initellon 16 73 70 19

AssistantChWCd.. .. I Typesodmes Od . 1, 1989 RMW- D'sposed sept .30.19,90

WissellLegill FedenlAdOlsoryCo-fintes,S.M.. ACI a 3 3 0

Tortcledes, 3 20 16 11Ginessleseed 12 1511 157 13Bvlsmt~ 1 1 2 0E.P.st- 115 262 254 123R .-loosereenten

sonsomenrell M s 0 5 1 4Dal almordless 0 4 3 1!~ I.. .. .... .. I. .... ... .. 1 1.

1~, .11 n!gis. i'l I'M ill 111 T7

2un.emptselliderld-ne, 1 1

2 0Gnins-edistsitnen 0 37Mornesernin, 27 22 31 isUneeniADynneretcomonswason 2

15 152

Undertsistilprent . 1 7 7 1N.gM- I 1 1 3In , 0 0 DCentisicts 20 48D 482 18DinectomPsO.

0 2 9Mooliften ... 17 249 249 17childstommononots6litit 1 14 15 1sensible 4 30 34FederalTodWim,;Act 0 44 40 4Mion, 2 21 2

0C41 SCID111101011 7 23 23 7Ellhi. emotiel 193 90 4Russell M g

Genet ofintendst 3 123 121 2U. inpinsonnel 24

176 161 19

Eqa~sdnnploynnen tmini 7 4 49 2

Fiscal, nedletor2 105 99

I'mismAdvednyc-entes,Ad 1 19 20

'e-oldendest,,"i'meents

2 290 M ITortelerne; 29 240 217 4Gannsemnert 7 767 M IOselomocy 3 471 473 1

0 0 a 0Resimisinnessison

widda-Mu be. 1 15 16 D"!~?nlndehnt. 2 22 22 2

. ... ..... ... ... .... ... ....!~!Otsc! !i! 3 112Tend. Niiiii, - ?!

T.1.1 .11 negine, A14 .4-10111. 1.757 7 .015 6.913 1,853

Gel 2.153 3,287 3,127 2,313Llopmen Chadenegginkmv,,ee 4

9 8 5

Modell bodildiddisent 6.260 6,933 6,971 6,122Chaponl2lonsiMptaw 94 a

20chiteete'l3be.torm,sen, 4,324 8,618 7.952 4,990lemourtcysot 40 173 169 28liendisolomMy v .75 74 88Denoidefts; .-Mosses; 310 230 259 251

ColhoctionstotsSJU S. plaortiff) 2,015 4 :.111 1 2:1

ft is, 2.316 93 822 181so "W"' SForieledowneents

nentends;T-seenterep- 27 10

204,755 8,254 6.606 4.403Dis,IonnerejOlAgore.ey

198 M 645 169A dv i s o a Pi nims 1 654 7 1 62 7 1 8 8 1,6211

41.168 40,487.. ... .... ... .... .... . .... ... .... .. . .... ... ... ... .... .... ... ....

5 971" 425 2D5Appossocetes-finediable M 66

Adeticery-es, 11 W2 563 MOthinmatrillo,nd

3.1-. 6 190 179 17

Tow,"idiiidi- , " " * '* " iiii , , , i M- " , " '1'*Dl**

silinsiiisn~i - - , , * - * ** - "' ". .! ... ... .... .... ......... ... .... ... ... .... ..

Nwiftesel am. 24,M 42,264 41 .504 25,459

Pending Pending

Table 34- Regional Offices Caseload Report All Cases

PendingRedon Des.1,19119 A-ined'

PendingDismissed SM . 30. 199 0

NOMAtlarind 13,786 1 261 9.50 13 .52111Med Allende 1 360 1:602 8,805 10,157stitittentst 8802

1: 1 651 10,780 8,673C

.-I 9, 052 003 8840 8,915'knessn't 9,8v 8.567 8,782 9M 2

13.923 14,407 14 .086 14 .24N 88.BT7 23 .494 24,294

Tonaliegicens 5 s D68 84.296 89,433Natemal0fifics, 4 .063 13614 13.997 3M01 nisifinild 1,557 1,344 1 .535 1 .366

Ii2i 9 ,4,472

Table 35 - United States Tax Court Cases (Excludes cases an appeal)(In to..- of eddies)

Pending Od. 1, 1989R cennsoDeded .Pending Sat .30, 1990

Table 36 - United States Tax Court Opinions

Prensiling wily (by theadde Ins)

0"01.-ristedgeneenons'

.

4111 . Co n.. ... .... .. -- ~ I I .. .... ... .... .

.. ... .... .... ... ...litimenot

intended. Dennnesed

62,432 M,235.20728,003' $17 .086,08335359 $ 5 :984 :039 $1 .600,586M :076 $33455785

sn'.0 . -. .... ... ... .... ... ... .... ... . ... .... ... .... ... ..

N .M .f- I dedouts DmftW

1 0 37.036,o :,"' , $3111,90, 37

:31

5326 1139 .1993 "

Sursenstry Publethenfinionseninglien&mileholdniess, legunelesest, minions

19 89Totil

N =or 179 192 276 254 455 476... .. .... ..il~-*r*A *46.4 416 .1-31 .3 33 35.9

Was, 1 5 19 32 29 47 Q

P~noewd.. ... .... ... ... .... ... ... .... ... ... .... .... ...

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

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

.3.9 5 30 3 3.7 4Doceled-Rule155 sitordeen 185 IN 41A 3117 604 581. ... . - I .... .... ..

S1713M

litsWonewo.

Tooslopliflons,

.. ... ... .... .... .4. 8

..2

. ... .... .... .... ..~i. ... .. .... ..4

. ...

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

. 1w 6Nienten 6 -1-15 1516 162 1 5

i.i 3 17.i 13335 419 - - - - -W2 951-1M 1 .27 0

42 43

Table 37 - Appellate Court Case Record'

AMnn

Decidoinf-01thain-ntn,t

D-d dint-

...

Table 38 - Tax Litigation Refund Salts'(in lini at dohn ;

su.

Pand ng W. 1 . 1999R-Z,0 ..unt-nifinnIni-Pe-nw~w

F.Ungs.0.30,1991)

1909 . M I. 98.9

NU- 30 192 3. .. .... ... .... ... ... .... .... .. .... .

88 .5 75.9 65.7 75.0

Nu .ftr 33 4 1 1... ... ... .... .... ... .... .

Pe=M 19.5 19 33.3 25 0

N r 7 137 ... ... .... ... .... ... .... .. 7

--t M - -

341 253 3 4

D ctc.. a nucou" .... .. .... .... .... ..... .... ... ..... N in b.

. .... ~;~uln Nu.MrN N,

f.t . invitts' 01,unnn; inwhis' .1-. hnun!

2,58D $614 084 7281863 290~28 7952 120. 858 1 s o

97,608

$7808 %2.491 93,513

1 ~308$1 .027 .632 3 411.641,716135,716 1 .040 426M163,573 112 284.43193,001 190,W9

5 569% 67.M999,775 3,236 S1 .783,288745

Table 39 Trial Court Case Record (Opinions Rendered Refund Litigation)

D.dd utt..,

0.4 int-

Nddntprti~INIO'tn,ni W rtW

N

TMIc,pink-

.... ... ...1990

D,Id .0

... ... ... .1989

70U1

N,,nntoer 65 36 382 "7 238.... ... .... ... .

. .... ..

N-b,r 86 72 92 79

17 .i . .. ... 23Y' 220. .. .. ... ..

Nu r 2 1 36 19 4 2

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

. . . .. . . . . . ii~72'7'* 12 .2

73 40 310 554 359

Table 40 -Receipt and Disposal of Cases : Associate Chief Counsel (international)

Pj~,njiing ftwlng0 ag 11.0ind D .P.0 Sept .30, law

co"'Penentinowny 12 22 22 123 24 22

5

~-MWA-n, 0 11

Gen .M .-wMan. 1

42 39 1'2G. .. Gwnwlnnnnanntd~ I a 0 1Int-i-ni- 27 31 25 33wMr,5PtdtWb0nPMQnn,PMj~ 0 0 1

L.gnwon a 31Mnswitneo. 31 44 11

1145 133

Regulabons 23 0311--lings 102 60 49 IllItntln,lWtndln-~ 17 8 14 itT.Ing wittininnte-n-ISP 117 277 239 155TKWW wonfi~onniw,l 5 4 6 3

L""'n105 52 64 93

T"n"n", 4413 10

47C 4

a4

0

Gannalfifigationfunc an 559 583 809 333T.141,99mint.-n ... .. .... .. T' .. . 111.1 .. ... .... . .27., !a7Tail, 1.557 1 .6i 130

Table 41 Receipt and Disposal of Cases: Associate Chief Counsel (Technical )

Typ-f-

RIM-t-11 itsTech W .M.R-awling, vd-vaprOW(JUMSN- .,tannn ;

Oning.in-2ng"ricil,Etiningnindinn,"n

it---TuinniWand

0-1--P-n

RnuWtion prDjeM

Ann,;nnne .ftft ni.1I- .1-dinotion .n. .TnInialliM~w0nmRRUJingsift CIMM -intmofmiomonden;iWons

speditipmom

P. ng PinningI1,1089 R-W oinmw Sept.30 . 1 ON

1 .853 3.486 3.M I."I128 230 199 159636 340 336 64014 42 39 17

5.655 3.592 5.5DO 3,741:21 1'27 2 2.618 220

3.3 387 2,807 1,95712 ileSl ~131 643 4 7 011 37 42 36

430 167 135 46224 30 26 25

432 1,516 1,40D 54831 26 51 60 1 1 1

1491 .

1,019 062 IN3 34 37 02 114 93 23

Gennn,~Couwlntgnomnm 49 30 72 7Oth in-aniii .7 27 52 2

- , O.Ji3

Table 42 Comparison of Equal Employment Opportunity Statistic s

Int-111-ii, whit .IN F

sindM F

M-Annirknin Annink. kd~Hlqmnkc PindIIII.I.Mitir AWM

NdftTMI

III F M F M F

Fullonnia W-b= 305T7 38900 43W 16M 210159 M7 1069 1400 lag 395 99 .678..13247 1461 6709 495 1694

. 121.. ... ... ..

2. 6. 7 5. a - . .... .... .... ..

2,2

. 1. .... ... ... ... 3. 0 . 0.2.8

TOUI 36,291 i .1154, -2,36*75. ... . .. . 2' .5,84- 5.6*91- 1 .231 1 .667 247 019 129,706

Fft-ld Imbbinicint.-8-.GPM,. AM ."intind- Mintc.11911011thAinnitillilaW White Block

HISPMCP. fltittlni~, T.1

M F F M F F

41% 33S% 5% 11% 3% 3% 1,5% 1 .5% .5% 1 % 10D%

Itti III S-.

=I., -U-. pint-ann. 11, Whft

M11M

F

U~ .rkivn inandant InwillnewBlieft

Ift"""' .P. Alta. W.F F M F M F

T.Ul

28% 40% 4.5% 18% 2% 4% 1% 1 % .25% .5% 100%

CWHIM.1nort- liffill . thic k3-:11190-tinu M F F

HkpinkM F

ftt-anni ftnal-tt4wfic Iii Al-W

M.TMI

AN F E F

60% 26.5% 31% 3.1% 2.8% 1 .3% 1 .1% .5% .3% ~2% Wit%

44 45

Footnotes for Table 1' Laos In. 0.5%NOTE : Dean anch, Pat AN W totals due to notandfing .

Pmsiftuntml Election Campaign Fund OWMiain at SM,307 .941 In hot year 1989 ands .469,127 In fiscal yeau, 1990 .

2. Collection of Imfividucal lanclow M AN Out mWno ~=Rr from old-age . survinvor's. dusasolim, andhalmoodusummoso(DASOMI)IMemonlyagam valoures odsol4mpluymm~~.Th.amouootOAS..Il~n,~,,MM.n--~~d ."i;.S~ryofth@T~~pumuanttDth.PrMiS~OHIof season 201U) Of Me Social SmrftyACI a a=Wd and includes Ali OASOHI Wes, The amounts and-for Mnom caff"Ones of numniclual income Win over.dermind blosuflophastang the OASDHI up, eshourps, fromin. . .farm =1 am.

3 . DNA not ficlud. k~-I Paul O n

4. Refterals, train Form 11140. 11143A. and IO40EZ anchoing WMAW Pont. Income FICA

Footnetes; for Table 2NOTE~ Outall may net add to tolift do to rooming,

1 . Includes Form 10401 1040C. Arm 1NONR.

2. Includes Form INOX. 112OX . 2688, 4M. 7001. 1041A . and hoo-houster file returns .

Footnotes for Table 3NOTE :DWA maynMaWWW dueWrou d,ng.A=,MmflWWJWmMmad,WdmreWedin

a - n=n Prior year diumments ==it coment spur fincespos.prior years. N19MM filmoss We aluminum

1 . Recome ; On the yeavours, "in it not Indiana am l~ml too Munden of wich Area, In many murals,~amwb~Wdina n~byen~ War ~ ares my inches wb~lmums~hold train Washoss, of amD]oynsArommands

.0 neighboorto~.AM, themiss of spoom coulto hations am paid Man a pmcipal office, afthough

than oponshons may he leaned in Another same, or amoughoof saveral Womes.

2 . COW . . W . thernerally ranged than 15 to 39 fichowal Of ..his inconande .

3. 1,~n win of SIZ71 million on unrelated havancers Incom of eacrabo organizations (To= THAT) .

4 Cp0eatAm; of individual income W (~hheld and not "Weld) finclude old,age, survivior's, disability,it ho~WUlin .mnuMnon salannard viatica (FICAjud muccarre (SECA) . E5MmdAd

hatornal areas; for Randall Incones, Us and for morploomem,~ are shankno In TAW. 1, aw am used toWalsh WWU totals to, befividual Indeave book " for ents"Manat fickes In Too. 4.

Indrial limmewntwwrel5,28nd33M=Muf~btlinmm.1r~ludaSECAmmi~50tisaw'-wo-pearradent A-- ,

6 . tWudn fiduciary imm M witedhom at S5.9 billion.

7 . 1- fica wbt.Wn 11, 28 Ing 33 peopent. A chumerval FICA Me .115 .02 pereent.mounted an taAafifitimposibow s4aODo air . year 1989, Far 1990. Me to to 15.3.611h.-fitashlort;is 001400 .

.pl.y-.n4 .9 w= for emoo~~on the last $38 .100 Of ~mm"mttioa .

9 . A . tax . at 6 .2 Menconut - Inagasomill a. ..I~ ofth - a, and . -it unipifithen, 1. .0 Of20 days In a you , saproo My afifing in a dMmffl annek. or afth a quarterly caffinfiall tar covered eamemossanddot IWAWSI,51[10~m MmUryar . ThisyousappludlaMe fimtS7,DD0 ntionsibleealies paidua each admitted employs . Thew 3 houloactral by CMR3 of upW 5 .4 p~tor uWvpftymmt=HW~ paid to shim .

10 . FAWe and gift cal was United then I S to 55 percent.

11 . Amami Out CoSeffild by~ a, Astiflat As .1 the RAW .1 Me fiscal year. This includes as Paymentsmandeto Works uMIrINF~~ T. Depast U11)) Systann . ThMpaMMIN included incallecasom but

dearks until applod to laxpaydraccourms. Appoififf,dedark ~AlWnbleon momm e111081, AM SPWOIMIDrIuCIS end forsoccespayments underthe lateral I

.-Car"'Immons Act. Ificifildnaflanne byofirshaters of a Wdmn 0 that, bures 0 IN Phroaderrical

Eleachon Campaign Too am also WW Avon though they am M callnechom, as Such, ~m May do.M. WWIM liability. Transfer at annoulds to this fund unis made an a mo~ Mesa only and had no

" cal duarmal anal Wow callecom. "At.

Footnotes for Table 5* Lass Mae, SSW,

1. IRS =W Zi andifian ishords talking S99 .7 Month womall Includes $2.4 blifion in interest,

2 . includes $1.4 bliblon Oil in firmost .

3 .Includes earned income cosefts mtuWW in",

whound of $4 .4 boom, refunds paid through toonal depositat 34 .1 bilifichn . hermunts, of S97 anithon fluid on partnership We fiduclary mums, and S524 million cold Ininterest. The Average ~M for all Individual finamna M room owass SM .

4 . i~~ OaW thopme too . FICA. Rallossul RdWroont, Ord FUTA fifforAU and ~U .

5 . Includes claim &M claim for gasoline ad lubrificamoul oil tax pnmw .

6 t~ Hog" sad Airport Inust Fund -~f~n .

7. 1 Pass cordifte for expea, PdyvnAAU imbor Tom Federal Old Age and Suroyms, Federal Owlishly, andF.dZI Hospital Funds of $1 .1 billion .

8 . The somics, of this unfor Art is Me U.S . Cosames Service and the fluream al Alcohol, Tobacco . andfi~s (BATF) . Customs ad BATT do rick, picked. the Winner M refund$ tar this earn .

9. lachodes mfumfis issued in September, 190, morem refund ofivereasts, m~d in Septurater . 1990 . thatanum num classified by September 30, IM (the am W IN fifical year) . For ===D W compandre,purposes, ft m inchadve in this able anual same voth Me Woual l~ms affecal the refund and~ j~iummovern -onto to, the fiscal year

Footnotes for Table 61 . Includes 231 .437 rahoub intent to fiduclariesand Wmmhlps. and 3 .3 millual haund5fimusathroughor . dAvkuR .

2,ln Table 5, Amount of Informal Reverm. Flefunift Including Interest, refund Wormints am Own tar th-c11M.

3 . Includes ~~ds issued in September . TOPIC, minus finfinal mWmds measured in September, Im. tratknom~.t~Hidbydigdd fiefinvSketchatee,30, 19M ("ad oftheleaut mail . Forachouretingand..PU#* pu~, to

dAm included in this UNO monal agree aftfin the wbW IM~ affebang therefund And interess apPonsUbor .

Footnote for Table 71 . Column conlarms for columns 2-14 am explained belov, by appriffiraft,

(2) Forrans 1040,1041A, 1040EZ, 104011R . 104OSS-PR AN 1040C . 1040-74,388,634 northans: 104aA- 16,379,774 Mums 1040EZ - 19 .432,638 ~ms

(3) Farm lD4OES .

(4) Form 1041 .

(5) Form 1041ES.

(6) For. I COS.

~,I~ To,, 1110, 1121A, I I.I. 1120M . 1120S, 1120POL, 11 .1 it 1120H .

Farm, '06 and 7061,11A.

(9) Far. 709,

(10) Forra 94D, NOPIR . NJ, 941PR A SS, 941E, 942, 942PR, 943, 943PR . CT-1, am 1042 .

(11) Fannie 990, 99OPF, SPOT, 990C . 5227 and 4720 .

(12) Form SNO . 55ODC, 55DOG, and 5500R.

(13) Forins 7,'0 . 730. 2290 and I I C .

J14) To= INOX. 1120X, 2688, 4868 . 7DD4 . am 1041A.

Footnotes for Table 8

1UTIR, '-' inarpons; the distoct did not perficipme in efeconarthe filing Mat year ; 1990 Was the fast you,

cumaliffing amssystems for individual remore houlmoodde. Th. 1990 volume we as of May 24,1990 .

only In AndOhhW, Chiclonsto and Ogden Sumake Corters in I M

for PRIORI

Footnote for Table 1 01 . Rojorse pronififix! by Me Astoolising Counal mflw commer year 1989 Public service bannifim

Footnotes for Table 1 11 . Total kaftonarchas.

2 . Thai 9-..ipft .

3 . B.I.R. Wallis Wasom.

4 . Esurrom Orguarozabon mmlWiom includes the Mill

Number of ~s umined by type

So - Plants filoodushava501(c)(3) - All When501(C)14) - Cinom lugM. Waal uniffore501(c)(5) - Labor, agricultural. hashoopure501(c)(6) - OMAM hisgue s501(l)(7) - Small it Waricalmnal clut,501(c) - All fiffamatform 1120 POL

Farm "O"W"'Enam"""

Farm'ID I

Iman 4,2D

1 .2783,240

624OM953916ON324266

3.792'132S7

change. R. An. . floor ininfiloymert ofir -We. 9 percent ru-same .b y

Footnotes for Table 12

1 . T.Ul gas" fificanou .2. Tood gma hiscames.

3. BW- No, WWA .

4 SaMumMrno~Wnpormbydmis="U*.S~omt rMft~teWhadinl$PVMnl

I

Footnotes for Table 1 5NOTE : DOUR may not add to teef due to mandign . With Me escombe

W Paymnam . tMensuff chargestatfifled SA .7 billion on indvfdu harbors before anductrum OfS646 million .IMO~ charged W business manns totaled S8 .8 billion fiStone reductions at $3 .1 fimon.

1 . In~afwlumtoupplympapridentfiMion number, failum fallumno nomortme, and WAR arthiffidang .

2. Includes Fourne 1120, 9900 and 990T.

3. Inchases Form 940, 941, 942 . 943 Wall CT-1 .

4. lassubles Form 1041A, 6227, 990K . 990, 4720, 2290 . 11C, 720 and 73a,

5. Includes Form; 1041, 1065 AW individual retirement scapimus .

6. Inclook; pearraftive Assessifille under Me Tax Equity and RWRI Responsibility Ars of 1982 and the TOOReform AM of 19U and 1986 . E-pleal am failure to his Farm W-2, fifiline to file proper Interanclawnmorm (e .g . 1099), ind prompting an Wousum, no, shatter.

Footnotes for Table 1 61 . Totes do not Include 19 .OD5 employment ask Mums examines by revenue officers.

2. Included am 118 .005 MtUmS Witherad offich No M shelter issues.

Footnote for Table 1 71 . ~Pl~~t Ux returns eawrined by monerive officers am slabbed .

Footnote for Table 1 8

1~ $113 milioun of has Mal a Includes on Table 11 in surnma, Under conimccon maters.

Footnote for Table 1 9

1 . Adju~ to belance In xOnualfing memo .

Footnote for Table 211 . Potential financial accombushomereas projeoced train oriental alldit reacm : Funds put as better Mom111,0101,000, -a . enhancement S107,406,000.

Footnotes for Table 221 .COnWmiswndudmainciude ; theory, imm~dons, Mott .~R. disclosure, th", onnuffis done,

special inquiry empeakhre . special inquiry romehopproves, mmnmm Mo. special inquiry Roughly .

2. Backoffirounal romodilsons, include limited backgrox,rd. full background, 5-year uplam wqgmund,PIMMi~. it Wommustrallam -

Footnotes for Table 24

1 . These figures may Include employees that are counted As MortiCifince to Mark than one plan.

2 . The terrrMmtiDn reaching System does not distinguish bg~n stock bonus Rod ESOP piano

Footnotes for Table 25

1 1. AN sbodam 501(c)(~ff orpsawasul are Out meleassid becomes cartarear, orgarazations~ sum a comicam,

no"rateal AuAllarifies. suM~Me onfla and m~m or associations of churches need hot apply formcognifien of amption unless May daubs a fififing

2. These arpnWons am not EOS, hotAm ficable~. torealch the Exerapt Oripariontors, turceent hasProgram . .Pcftbildy

Footnote for Table 261 . Apo~n Khd.- by * .W it 1.11um to furnish fismalrod riffifirromm .

Footnotes for Table 27

1 . This figure innuendo actual IRS operefing cost, train Wall year 1975 achieve of mimbu~warned train Other agencies lor arromas premormad . Mile Me om~g cast figures for fiscal years poorto 1975 may in UMO ~ image mW-nt,, tabs. Whemom am somil and do mal after Me couslogin- 1 . jump 3 .

-Econstraft stabifirrom pregrom average Doemors, included in 1972, 1973 ad 1974 .-FORM energy Phighent average Woman$ included in 1974 .-1972 Adjusted by 3,990 makim fifirsitions to reflect Me AT&F fihfinaer~fifloy 1972. AT&F included In

johours 1961-71.-EWM AvenidaPOWROM, puraftned to Office OfMe Secretary .1 HU Treasury in 1965. TwerR1vkmp,

m~ Vehemence to Offiva, Of me semtuv in 1963 ,

2. P.MatiftkimandT. fielCabla figtims Instructions, revised M .Orsevrom thC...Bu-.' U.Painfideasim domilishon.

3 MethodologyTO a- .,,Me POWlsons hinhowd - Adjusted In 1984 to pormanin M Off.. Of PermonevalMAnag"M andmisAmic 19EK3 Whouge Positions mlkmd also Us adjusted for campanili

Footnotes for Table 291 . Remanumaments am inctuded in me figures for this Ohio .

2. Personnel compensation includes parnmold WyM~. phopme .Call seams,candart -.1 to .. PlRn". War. of taromfiffs. -1 .1 living alleammot, anchang WdRm Whavoince.solvents Day ad UMMDWYMIM compeocathan Payment .

3. Equipment includes Unit for uhnnalto POP Nuip~t'

l~ipab~ MipmW. wft"m. ontooffunionment, lummae and fictures and "buiparmart.

4. Can, costs us for fishosquorturpon of tiongs, mnW parmations, mmmoimbms, udtidu, pOUng analhoprod,opon . supplies it -rhata,

-~Mi. Ig--- . auhmarms, Posionands . 1-11 Maince; Act

payments, 06 judgments and Mufmaninfla.

Footnotes for Table 301 . Ritandursevents am Included In the figures for fins table,

2 . lachudes Me Martanstauto and DoMmul Cn.M,g Csocark

Footnotes for Table 311. ftAm=

monapears amporem, groodam iDgONr by Pat monfich,with common or heated mous, thatmay bych ~and disposed at tDgMMr.

2 . Caposdoclated othe Too Courtin MSPOnUtOgMti=Gfdddmeyi~byAppMs .m nalincludedbecome Way reareal in inventory . memly ofithing from handotlatual M ~ s=s . Nakasone, such=seem considered mpg~ to, parphook of pdmMmg Me Mandocklood agmm@m Me of 87.1 MWUM.

3 . Came docksheit in Me Too, Court in ~flU 10a mitups Of deficiency Issued by Apeollis that am subsomandollytried or Mad by Counsel am included . Humboolor Players backaches in MMding in$ 88 ? M~ docketed!

dy cdrsc~~., -9.0 to, -. .1 cqm;~Moop the =dockftd.0finammat at.,

Footnote for Table 321.4. R

-emi,n,d, s.wP~,b,a.m.Mff,cna

;iTm 1.0. . act" numbe, .1 - monow mak a, mino, it

Footnotes for Table 33

.1R ;UA==n0:qMwDisbom"aamrinutdonmumipers, Le. . Whist number at cases received plus or minu . tranchers am

2 . Includes IMOMA~~l date.3 . fMCtUdft runiver Of M farm let Filloolay AV MPIW..4. Includes action for injunction AMImr dectorintary tabs .

Footnote for Table 34

.1. R~wd sm~u am nes nMMbRMo I.., Mal number at ~ resolved plus or minus ~tm anddju.umt 0 Pd., years, assmart,

Footnote for Table 35Received UtIstfics We M nummuse, I.e., Actual number of cabous ~K~ plus or minus trarefierm and

ifireaterls; to poor years recamus,

Footnote for Table 371 . Refund suite am pop, won ~.

Footnotel ; for Table 381 . Case. in counctin alignal it the So-- Cuba am Wd~ Mum,IRA coharou ~g theinum!of origin.2 ~UM offiloun. P~UMUMsed~mt safighol 332 refundbid On MtW~d.MuMrdaim .3. Received statures am rim number . i.e ., Would ficaraffifis of cho ~, plus or minus MOM oneaciusescons to Prior yam, repapts .4 DISP~s Inches UWA 160, ~ . AN dismause d5 . That Martion of Me anachourn sought As a refund, aft vow, Wt hatunded ad Met W~g .

46 47

Official s

COMMISSIONERS OFINTERNAL REVENUE

The Office of Commissioner ofInternal Revenue was created by Act ofCongress . July 1, 1862.

George S . BoutwellMassachusettsJuly 17, 1862-Marrh 4, 1863

Joseph J . LewisPennsylvaniaMarch 18, 1863-june 30, 1865

William Orto nNew YorkJuly 1, 1865-Od. 31, 1865

Edward A. Rollin .,New HampshireNov, 1, 1865-March 10, 1869

Columbus DelanoOhioMarch 11, 1869-0d . 31, 1870

Alfred PleasontonNew YorkJan . 3,1871-Aug, 8,1871

John W. DouglassPennsylvaniaAug. 9,1871-May 14, 1875

Daniel D. PrattIndianaMay 15,1875-july 31, 1876

Green B . RamaIllinoisAug. 2, 1876-April 30,1883

Walter Evan sKentuckyMay 21, 1883-March 19, 1885

Joseph S . MillerWest VirginiaMarch 20, 1885-March 20, 1889

John W. MasonWest VirginiaMarch 21, 1889-April 18, 1893

Joseph S . Mille rWest VirginiaApril 19, 1893-Nov. 26, 1896

W. Stjohn Forma nIllinoisNov . 27,1896-Dec . 31, 1897

Nathan B . ScottWest VirginiaJan . 1, 1898-Feb . 28, 1899

George W . WilsonOhioMarch 1, 1899-Nov. 27,1900

John W . YerkesKentuckyDec. 20,1900-April 30,1907

JohnG '

Ca r'South Carolina

June 5, 1907-Aug, 31, 1909

Royal E. CabellVirginiaSept . 1, 1909-April 27, 1913

William H . OsbornNorth CarolinaApril 28, 1913-Sept . 25, 1917

Daniel C . RoperSouth Carolin aSept . 26, 1917-March 31, 1920

William M . WilliamsAlabamaApril 1, 1920-April 11, 1921

David H . BlairNorth CarolinaMay 27,1921-May 31, 1929

Robert H. LucasKentuckyjune l., 1929-Aug. 15,1930

David BurnetOhioAug. 20,1930-May 15, 1933

Guy T . HelveringKansasJune 6, 1933-Oct. 8, 1943

Robert E . HanneganMissouriOct. 9, 1943-jan . 22, 1944

Joseph D . Nunan, Jr .Now YorkMarch 1, 1944-june 30, 1947

George J . SchoenemanRhode Islan dJuly 1 . 1947-july 31,1951

John B. DunlapTexasAug. 1, 1951-Nov, 18,1952

T . Coleman AndrewsVirginiaFeb. 4, 1953-Oct. 31, 1955

Russell C . HarringtonRhode IslandDec . 5, 1955-Sept. 30, 1958

Dana LathamCaliforniaNov, 5,1958-jan. 20,1961

Mortimer M . CaplinVirginiaFeb . 7, 1961-july 10, 1964

Sheldon S . CohenMarylandJan . 25, 1965-jan . 20, 1969

Randolph W. ThrowerGeorgiaApril 1, 1969-june 22, 1971

Johnnie M . WaltersSouth Carvlii wAug . 6, 1971-April 30, 1973

Donald C. Alexande rOhioMay 25, 1973-Feb. 26, 1977

Jerome KurtzPennsylvaniaMay 5,1977-Oct . 31, 1980

Roscoe L . Egger, Jr.IndianaMarch 14, 1981-April 30, 1986

Lawrence B . GibbsTexasAug . 4,1986-March 4,1989

Fred T. Goldberg, Jr.MissouriJuly 5, 1989 to present

The following served as ActinitCommission~r during periods whenthere was no Commissioner holdingthe office .

Joseph J. LewisPennsylvaniaMarch 5 to March 17, 1863

John W. DouglassPennsylvaniaNov . 1, 1870 to Jan . 2, 1871

Henr' y C . RogersPennsylvaniaMay I to May 10, 1883, andMay 1 to June 4, 1907

John J. KnoxMinnesotaMay 11 to May 20, 1883

Robert Williams, Jr.OhioNov. 18 to Dec. 19, 1900

Millard F . WestKentuckyApril 12 to May 26, 1921

H . F. MiresWashingtonAug. 16 to Aug . 19, 1930

Pressly R . BaldridgeIouxiMay 16 to June 5, 1933

Harold N . GravesIllinoisJan . 23 to Feb. 29, 1944

John S . Graha mNorth CarolinaNov. 19, 1952 to Jan. 19, 1953.

Justin F . Winid eNew YorkJan . 20 to Feb. 3, 1953

0 . Gordon DelkVirginiaNov . I to Dec. 4, 1955, andOct . I to Nov . 4, 1958

Charles 1 . FoxUtahJan . 21 to Feb. 6, 1961

Bertrand M . HardingTexasJuly 11, 1964 to Jan, 24, 1965

William H . SmithVirginiaJan . 21 to Aug. 5, 1971

Harold T. SwartzIndianaJune 23 to Aug. 5, 1971

Raymond F . HairlessCalifornia -May I to May 25, 1973

William E . WilliamsIllinoisFeb . 27 to May 4, 1977, andNov . 1, 1980 to March 13, 1981

James I . OwensAlabamaMay I to Aug, 3,1986

Michael J. MurphyWisconsi nMarch 5, 1989 to July 4, 1989

PRINCIPAL OFFICERS OF THEINTERNAL REVENUE SERVIC E

as of September 30, 1990

NATIONAL OFFIC E

CommissionerFred T . Goldberg, Jr.

Senior Deputy CommissionerMichael J . Murphy

Assistants to the CommissionerGar), J . CasperThomas R. HoodHugh S . Hatcher

Assistant to the SeniorDeputy CommissionerMichael L . Killfoil

Executive SecretariatDavid W . Junkin s

Assistant to the Commissioner(Equal Employment Opportunity)Helen L. White

Assistant to the Commissioner(Legislative Liaison)Gayle Q Mori n

Assistant to the Commissioner(Public Affairw)Ellen Murphy

Assistant to the Commissioner(Quality)Alvin H . Kola k

Assistant to the Commissioner(Taxpayer Ombudsman)Damon 0 . Holmes

Director, Legislative Affairs DivisionRichard J. Hinkenneyer (Acting)

Deputy Commissioner (Planning andResditurces)IChief Financial OfficerJohn D . Johnson

FINANCE/CONTROLLE R

Assistant CommissionerC. Morgan Kinghorn

Directors:

BudgetCarl Moravitz (Acting)

Financial Managernen tThaddeus L . juszczak Jr. (Acting)

Systems and Accounting StandardvVacant

Automated Financial SystemsP"ect ManagerDavid Bielder

PLANNING AND RESEARCH

Assistant CommissionerRobert F . Hilge n

Deputy Assistant CommissionerDavid A . Made r

Directors :

PlanningPamela C . Bigelow

ResearchRoger L . Plate

HumAN REsouRcFsMANAGEMENT AND SUPPOR T

Assistant CommissionerRobert T . Johnson

Deputy Assistant CommissionerOrion L. Birdsid], Jr. -

Directors :

Contracts and AcquisitionEdward J. Curvey

Facilities & InformationManagement SupportRobert E . Brazzi l

4B 49

Human ResourcesRichard F. Moran

Vational C~yicc Resources ManagementsRobert L. Buono

PracticeLeslie S . Shapiro

Deputy Commissioner (Operations)Charles H . Brennan

COLLECTIO N

4suistant CommissionerRaymond P . Keenan

Deputy Assistant CommissionerJames D. Heim

Directors:

Continuous Quality ImprovementWilliam Stiff

Evaluation and ResearchWilliam M . Rooney

Field OperationsGrant A . Newman

Planning & ManagementLewis 1 . Baurer

Connectivity Project ManagerMichael L. Sollitto

Integrated Collection SystemPizject Manage rkndrew J . Meranda

Vital Few Prxyed ManagerWarren William s

CRIMINAL INVESTIGATION

'Issistant CommissionerInar Morics

Deputy Assistant CommissionerDavid B . Palme r

Directors:

~)penitions:-regory J . Za-pog- a

Resources and DevelopmentDouglas Evaid

Review and Information SystemsMaitagementJ . Wayne Loving

Autorwted Criminal InvestigationProject ManagerJohn C . Thomas

EMPLOYEE PLANS ANDExEmPT ORGANIZATIONS

Assistant CommissionerRobert I

.Braue r

Deputy Assistant CommissionerEdward J . Weile r(Weiler also directs the EPIEOOperations Division)

Directors :

Employee Plans &Exempt Organizations OperationsEdward J . Weiler

Employee Plans Technical and ActuarialMartin 1 . Slate

Exempt Organizations TechnicalMarcus S . Owens

Planning, Development and QualityGarland A . Car-te r

ExAmINATION

Assistant CommissionerDavid C. Blattner

Deputy Assistant CommissionerM"all V . Washburn

chief of StaffShirley K . Sherwoo d

Coordinated Examination ProgramsJohn J . Monac o

Directors:

DisclosureCarman L . Gannotti

Office rfAutomationRichard Lehman

Examination Planning and ResearchRichard W . Hays

Examination ProgramsLany E . Burkey

Examination Quality andCustomer AdvocacyJames J . Feehan, Jr.

Information Reporting PrograinJohn F . Devli n

Matrix Prolects,Dianne Gran t

INTERNATIONAL

Assistant CommissionerRegina M . Dearrehan

Deputy Assistant CommissionerDonald L. Houck

Directors:

International ProgramsStanley Novack

Resources ManagcnwntNancy DAmato

Tax Administration Advisory ServicesSocorro Velazqu

-e z

Taxpayer Service and ComplianceStardev, Beesley

RETURNS PROCESSIN G

Assistant CommissionerCharles J . Peoples

Deputy Assistant CommissionerCharles 0. Guy

Directors:

Rdurm Processing and AccountingRobert J . Carve r

Statistics of IncomeFrederick J . Scheure n

O)Ttce Directom:

Integrated Management SystemGary L. Brandt

Management OperationsEdward J . Martin

Electronic Filing SystemsOffice Program ManagerChristearn B . Outlaw

TAxPAYER SERVICES

Assistant CommissionerPhilip G . Brand -

Directors :

Taxpayer ServiceJohn J . Dunn e

Tax Forms and PublicationsArthur Altman

Chief Information OfficerHenrv H . Philcox

INFORMATION SYSTEMSMANAGEMENT

Assistant Chief Information OfficerWalter H. Hutton, Jr .

Deputy Assistant ChiefInformation OfficerMichael S . Bigelow

Directors.

Compliance SystemsDonald E . Curti s

Detroit Computing CenterDetroit, Michiga nRonald W . Kirby

Martinsburg Computing CenterMartinsburg, Wes( VirginiaGerald A . Rab e

Quality AssuranceLudwig C. Kuttner

Systems ManagementDave Gaugler

Tax SystemsEdmund St. jea n

TelecommunicationsJohn T . Blank

Planning, Budgeting and Review StaffRichard J . Morgante

INFORMATION SYSTEMSDEVELOPMEN T

Assistant ChiefInformation OfficerMark D . Cox

Deputy Assistant ChiefInformation OfficerChristopher J . Egge r

Directors :

Project ManagementJohn R. Watson

ProjectsRichard P . Oakes (Acting)

System AcquisitionRenee 0 . Shaw

Systems DesignDonald D . Roy

Systems IntegrationTed Garte r

REGIONALAND DISTRICT OFFICERS

CENTRAL REGION

Regional CommissionerLeon Moore

Assistant Regional Commissioners :

Collectio nCharles 0 . Carley

Crinonal InvestigationTed F . Brown

Data ProcessingBruce L . Pitt

ExaminationPaul C . Lallv

Resources ManagementJon R . Swan

District Directors:

Cincinnati, OHHarold M . Browning

Cleveland, O HJack P. Chivatero

Detroit, MIJohn 0 . Hummel

Indianapolis, INWilliam M . Jacobs

L.,ovisville, KYWilliam E. Palzkill

Parkersburg, WVJack L . Schroeder

Director, Cincinnati Service CenterFrederic P . Williams

MiD-ATLANTIC REGION

Regional CommissionerRo )J . ert Starke y

Assistant Regional Commissioners :

Collectio nLeroy C . Gay

Criminal InvestigationThomas A . Wis e

Data ProcessingDeborah S . Decker

ExaminationRichard L . McCleary

Resources ManageinentSharon J . Armstrong (Acting)

District Directors :

Baltimore, AfDHernia J. Hightower

Newark, NJJohn J . Jennings

Philadelphia, PAGarv H . Matthews

Pittsburgh, PAGeorge A . O'Hanlon

Riclonond, VAack C . PetrieJ

Wilmington, DEJoseph F. Kump

Director, Philadelphia Service Center,Joseph H. Cloonan

so 61

AIDWEST REGIO N

legional Commissioner,'Imer NV. Kletke

issistant Regional Commissioners :

:01lectiondlen C . Woodhouse

7,rimmal investigation)onald K . Vogel

)ata Processing.add Ellis, Jr.

:xamination

dvin J . Freeman, Jr.

lesources Managementack E . Shan k

Nstrict Directors

tberdeen, SD)avid M . Reizes

'Incago, I Ltichard S . Wintrode, Jr .

)as Moines, IA,urtis S . Jenkins

'argo, NDIrian Tim Wellesley

lelena, AITmiold D . Wiley

lilwaukee, IVIohn T . Ader

)maha, NEures A . Grant

I . Louis, MO~alph F. Shilling

I . Paul, MN: . Dudley Switzer

pringfield, IL)aniel L. Black, Jr .

hrector, Kansas City Service Center:verett Loury

NORTH ATLANTic REGION

Regiomil CommissionerCornelius J . Coleman

Assistant Regional Commissioners.

CollectionEugene P . Pfeiffer

Criminal InvestigationMichael D . Orth

Data ProcessingFrancine Crowley

ExaminationLouis E . Carlow

Resources ManagernentArlene G . Kay

District Directors .

Albany, N-Yjean K. Pope

Augusta, MERichard E . Simko

Boston, MAGerald k . Esposito

Brooklyn, AFYEugene D . Alexander

Buffalo, NYDonald Mitgang

Burlington, VTStephen L . Daige

Hartford, CTJames E . Quinn

Manhattan, IVYRobert E . Mirsberger

Portsmouth, NHPaul M . Harrington

Providence, RIMalcolm A . Lielberman n

Director, Andover Sertice CenterThomas M . Quin n

Director, Brookhaven Service CenterBobby G . Hughes

SOUTHEAST REGION

Regional Comn isswine rMichael P. Dolan

Assistant Regional Commissioners :

Collectio nCharles G . Hoyle

Criminal InvestigationRandall D . Vaughn

Data ProcessingVacant

ExaminationGueny G . Notte

Resources ManagementNelson A] Brooke

District Directors

Atlanta, CAPaul D. William s

Birmingham, AL

Philip J. Sullivan

Columbia. SCDonald L. Breihan

Ft . Lauder(lale, FLMerlin W . Heye

Greensboro, NCJohn E . Burke

Jackson, MSRobert B . Douthitt

Jacksonville, FLJames J . Ryan

Little Reek, ARLee R. Monks

Nashville, TNGlenn Cagle

New Orleans, LAJohn C . Wendorff

Director,Atlanta Service CenterMichael R . Allen

Director, Memphis Service CenterRichard W . Marsh

SOUTHWEST REGION

Regional CommissionerRichard C . Voskuil

Assistant Regional Commissioners:

CollectionJack L. Miller

Criminal InvestigationRonald J. Eatinger

Data ProcessingStephen J. Stalcup

ExaminationJames R. Kopidlansky

Resources ManagementJames A. Lindsey

District Directors

Albuquerque, NMWilliam M . Wauben

Austin, TXRichard R . Orosco

Cheyenne, V1'Conrad L . Clapper

Dallas, TXGary 0. Booth

Denver, COGerald F. Swanson

Houston, TXArturo A. Jacobs

Oklahoma City, OKKenneth J, Sawyer

Phoenix, AZPrescott A. Berry

Salt Lake City, UTCarol M . Fay

Wichita, K SBruce R. Thoma s

Director,, Austin Compliance CenterRobert D. Ah Nee

Director, Austin Service CenterLarry C . Westfal l

Director, Ogden Service CenterRobert E . Wenzel

WESTERN REGIO N

Regional CommissionerThomas P. Coleman

Assistant Regional Commissioners

CollectionSteven E. Tavlor

Criminal InvestigationPaul M . Miyah ra

Data ProcessingJudy K. Van Alfen

ExaminationWayne R . Thomas

Resources ManagementAnn Brown

District Directors

Anchorage, AKRobert W. Brock

Boise, IDJack B . Cheskaty

Honolulu, HIBilly J. Brown

Laguna Niguel, CAJesse A. Cota

Los Angeles, CAMichael J . Quinn

Portland, ORCarolyn K. Leonard

Las Vegas, N17Robert E . Withers

Sacramento, CARaymond A. Spillman

San Francisco, CAFrancis S . Miceli

San Jose, CACalvin E . Esselstrorn

Seattle, 111AWoodrow D . Malon e

Director, Fresno Service CenterTheron C. Polivka

CHIEF COUNSEL FOR THEINTERNAL REVENUE SERVICE

Walter Ft . Smith/1866

William McMichael/1871Charles Cheslev/1871

Thomas J. Smiih/1888

Alphonso Bart/1890Robert T . Bough/1893

George M . Thomas/1897Albert W . Wisluu-d/1901

A .B . HaYes/1903Fletcher Maddx/1908

Ellis C . Johnson/1913A .A . BaHantine/1918

D .M . Kelleher/1919Robert N . Miller/1919

Wayne Johnson/1920Carl A . Mapes/1920

Nelson T . Hartson/1923Mexander W . Gregg/1925

Clarance M . Charest/1927E . Barrett Prettyman/1933Robert H. Jackson/1934

Morrison Shaforth/1936John P . Wenchel/1937Charles Oliphant/1947

Charles W . Davis/1952

Daniel A . Taylor/1953

John Potts Barnes/1955Nelson P . Rose/1957

Arch M . Cantmll/1958Hart H . Spiegel/1959

Crane C . Hauser/1961Sheldon S . Cohen/1964Mitchell Rogovin/1965

Lester R . Uretzf]966

K . Martin Worthy/1969

Lee H . Henkel, Jr ./1972Meade Whitaker/1973

Stuart E . Seigel/1977

N . Jerold Cohen/1979

Kenneth W . Gideon/1981

Fred T. Goldberg, Jr./1984

William F. Nelson/1986

Abraham N . M . Shashy, Jr./199 0

1 53

rite following were Actjn%Cb'ef~ounscl during periods w

eirthere

to Chief Counsel holding the office :

'ohn W . Burro st1arch 2 to Nov. 30, 1936

Austin B . LemingDec. 6, 1951IMay 15, 1952

Kenneth W. Gemmill'une 11 to Nov . 8, 1953

Rod), P . HertzogDec. 1, 1954 to May 8, 1955, and'an. 20 to Aug. 16, 1961, arid36pt . 1, 1963 to Jan. 5, 1964

Herman T. Reilingtan . 19 to March 13, 1957, andAug. 31 to Sept . 20, 1959

Richard M . Hahnran. 20 to June 25, 1969

Lee H . Henkel, Jr.Fan . 16 to June 11, 1972

Lawrence B . GibbsApril 17 to Oct . 19,1973

-harles L. Saunders, Jr.Tan . 20 to April 15, 1977

Leon G . WigrizerApril 16 to June 23, 1977

Lester Stein

fune I to Nov . 16, 1979

Jerome D . Sebastianfan . 21 to Feb . 2, 1981, andVarch 30 to Aug. 14, 1981

Emory L . Lan donFeb . 3 to Ma 29, 1981

Joel Gerbe rMay 28, 1983 to March 17, 1984

k'. jean OwensMarch 14 to July 2 7, 1986

Peter K . Scot tYov . 1, 1988 to Feb . 6, 1990

Note: Front 1866to 1926, thechieflegalAlcer forthe internal Revenue Senice-as known as the Solicitor. For thenext eight years, 1926 to 1934, he hadthe tjtl~ ofGeneral Counsel for theBureau oflntemal Revenue. Since 1934,he has operated tinder the title of'Chief Counsel.

PRINCIPAL OFFICERS OF THEIRS OFFICE OF CHIEF COUNSE L

as of September 30, 1990

NATiONAL OFFICE

ChufCounselAbraham N . M . Shashy, Jr.

Deputy Chief CounselDavid L. Jordan

Counsel to the Chief CounselThomas F. Wesse l

Special Assistant to tire Chief CounselMary L . Harmon

Special Assistant to the Chic( CounselSarah A . Hall

National Director OfAppealsJames J . Casimar

Deptity National Director of Appeal,Donald E, Bergherm

Associate Chief Counsel(Finance and Management)Richard J . Mihelcic

Deputy Associate Chief Counsel(Finance and Management)Kenneth A. Little

Special Assistant to the Associate ChufCounsel (Finance and Managentent)Hardi L. Jones

Assistant Chief Counsel(General Legal Services)William F . Long, Jr.

Associate Chief Counsel(International)Steven R . Lainoff

Deputy Associate ChiefCounsel (International)Charles S . Triplett

Assistants ChiefCounsel(ititemational)Robert E. Culbertso nJohn T . Lyon s

Associate Chief Counsel (Litigation)James J. Keightley

Deputy Associate ChiefCounsel (Litigation)Patrick J. Dowling

Special Litigation CounselStephen M . Miller

Special Appellate CounselDaniel F. Folzenlogen

Assistants Chief Counsel (Litigation)

Criminal Ta xBarry J. Finkelstein

Disclosure LitigationPeter V . Filpi

General LitigationArnold E . Kaufman

Tax LitigationMarlene Gros s

Associate Chief Counsel (Technical)Kenneth Klein

Deputy Associate ChiefCounsel (Technical)Kenneth Kempson (Acting)

Senior Technical AdviserVacan t

Assistants ChiefCounsel (Technical)

CorporateDonald E . Osteen (Acting)

Employee Benefits andExempt OrganizationsJames J . McGovern

Financial Institutions and ProductsJames F . Malloy

Income Tax and AccountingGlen R . Carrington (Acting)

Passthroughs and Special IndustriesPaul F. Kugler

REGIONAL AND DISTRICTOFFICIALS :

CENTRAL REGION

Regional CounselClarence E . Barnes, Jr.

Regional Director ofAppealsThomas J. Yate s

Deputy Regiomil Counsel(Criminal Tax)Charles M . Layton

Deputy Regional Counsel(General Litigation)Robert M . Venable

Deputy Regional Counsel(Tax Litigation)Mary Helen Weber

Assistant Regional Counsel(General Legal Services)James E . Rogers, Jr.

Districts Counsels andChiefs, Appeals Office :

Cincinnati, O HCounsel-Richard E. TrogoloAppeals-Benny R . McCandless

Cleveland, OHCounsel-Bucldey D. SowardsAppeals-Vacant

Detroit, MICounsel-Oksana 0 . XenosAppeals-Zora S . Hargrave

Indianapolis, INCounsel-Ross E . SpringerAppeals-Gerald W . Wendel

Louisville, KY,Counsel-Ferdinand J. Lutz IIIAppeals-Walter Jernigan

MID-ATLANTIc REGION

Regional CounselDavid E . Gasto n

Regional Director ofAppealsJames A. Dougherty

Deputy Regional Counsel(Criminal Tax)Richard A . Francis, Jr .

Deputy Regional Counsel(General Litigation )J . Dame] Knudtson

Deputy Regional Counsel(Tax Litigation)Charles F. T. Carroll

Assistant Regional Counsel(General Legal Services)David J . Markman

District Counsels andChiefs, Appeals Office:

Baltinuire, M DCoumel-Herbert A . SeidmanAppeals-Thomas L . Kruse (Acting)

Net.rk, NJCounsel-Matthew MagnoneAppeals-Patrick J . Glynn

Philadelphia, PACounsel-H . Stephen KesselmanAppeals-Thomas G . Spaccarelli

Pittsburgh, PACounsel-Edward F . Peduzzi, Jr.Appeals-Malvern P. Powell

Richmond, VACounsel-Marion B. MortonAppeals-John D . Piper

Washington, DCCounsel-Melvin E . LefkowitzAppeals-Warren C . KuWer (Acting )

MIDWEST REGIO N

Regional CounselDenis J . Conlon

Regional Director ofAppealsPaul H . Thomito n

Deputy Regional Counsel(Criminal Tax)Rosabel 1 . Seigan

Deputy Regional Counsel(General Litigation)William J . York

Deputy Regional Counsel(Tax Litigation)Hannon B . Dow

Assistant Regional Counsel(General Legal Services)William P. Lehman

District Counsels andChiefs, Appeals 0,Ttce :

Chicago, I LCounsel-james F . KiddAppeals-John M . Vest

Des Moines, IACounsel-Mark E . O'Leary

Helena, M TCounsel-Virginia C . Schmid

Kansas City, MOCounsel-James E . CannonAppeals-Charles F. Marcus

Miltvaukee, WICounsel-Nelson E. ShaferAppeals-Robert J . Collins

Omaha, NECoumel-Ronald M . FrvkbergAppeals-Edwffi L. Broirke

Springfield, ILCounscl-jeff P . Ehrlich

St . Louis. M OCounsel- Richard A. WitkowskiAppeals-Douglas E . Kelley

St . Paul, AINCounsel-Robert F . CunninghamAppeals-Kenneth J . Wielinski

NORTii ATLANTIC RECION

Regional CounselAgatha L. Vorsanger

Regional Director ofAppealsKevin P . Morgan

Deputy Regional Counsel (Criminal Tax)Margaret C . Tinagero

Deputy Regional Counsel(General Litigation)Myron Levine

Deputy Regional Counsel(Tax Litigation )Jay S . Hamelburg

Assistant Regional Counsel(General Legal Seruices)Elliot M . Carlin

54 55

Nstrict Counsels and,hiefs, Appeals O)Ttce:

k1bany, NY,ounsel-Gerald A. Thorpe

loston, AfA7,ounsel-Gerald J . O'Fooleippeals-Linda M. Gerrard

Irooklyn, NY,ounsel-Martlia Sullivan

Inflalo, NY,ounsel-John E . WhiteLppeals-Joseph H . Walz

laqrord, CT,:ounsel-Powell W . Hall),, Jr.ppeals-Joseph F. Scherzinger

,ong Island, N Y,ppeds-Murray Navarro

fanhattan, ArY:ounsel-Joseph F . Maselli

law York City, NYppeals-EdsvIrd M . Schaeffe r

OUTHEAST REGION

egional Counsel

Villiam A. Goss

egional Director ofApp-Is-Ichard E . Foley

leputy Regional Counsel (Criminal Tax)tephen J. Waller

vecial Litigation Assistant,riminal Tax)tek Morton

leputy Regional Counsel;eneral Litigation)onald P . Campbell

-eputy Regional Counsel"ar Litigation )oy L . Alliso n

ssistant Regional Counsel;encral Legal Services)farry G . Mason

District Counsels andChiefs, Appeals O)Ttce:

Atlanta, CACounsel-Dean R . Morley IIIAppeals-Jim E . Alford, Jr .

Birmingham, ALCounsel-John B . HarperAppeals-Robert D . Holt

Greensboro, NCCounsel-Alan 1 . WeinbergAppeals-Larry L . Davis

Jacksonville, FLCounsel-Benjamin A. de LunaAppeals-Larr,v L . Davis

Miami, FLCounsel-David R . SmithAppeals-Steven D . Herscovitz

Nashville, TA,Counsel-James E . Keeten, Jr .Appeals-Louie C . May s

New Orierms, LACounsel-Louis J . Zeller, Jr .Appeals-Sandra T. Freeland

Tampa, FLAppeals-William E . Oppenheim, Jr.

SOUTHWEST REGION

Regional Counse l.William F . Hammack, Jr . (Acting)

Regional Director of AppealsClaude C . Rogers, Jr.

DeputyRegional Counsel (Criminal Tax)Carleton E . Knechtel

Deputy Regional Counsel(General Litigation)Charles L . McReynolds, Jr.

Deputy Regional Counsel(Tax Litigation)Mark L . Purvear

Assistant Regional Counsel(General Legal Services)Gary A. Anderson

Assistant Regional Counsel(Large Case)Roger Rhodes

District Counsels andChiefs, Appeals O)Ttce .

Alburquerque, NMCounsel-Harry Beekhoff

Austin, TXCounsel-Lewis J . Hubbard, Jr .Appeals-Frederick R . Box

Dallas, TXCounsel-William F. Hammack, Jr.Appeals-ElIxine C . Wedgeworth

Denver, COCounsel-Martin B. KayeAppeals-Dwight M . Sumner

Houston, TXCourrsel-Harold FriedmanAppeals-William C . Reitan

Oklahoma City, OKCounsel-Michael J. O'BrienAppeals-Brian W . Haley

Phoenix, AZCounsel-VacantAppeals-Darrell P . Ladmirault

Salt Lake City, UTCounsel-Maiion K . MortensenAppeals-Robert B. Stipek

WESTERN REGION

Regional CounselBenjamin C . Sanchez

Regional Director ofAppealsDonato Cantalupo

Deputy Regional Counsel (Criminal Tax)William K. Shipley

Deputy Regional Counsel(General Litigation)Perry T. Foster

Deputy Regional Counsel(Tax Litigation )Peter D. Bakutes (Acting)

Assistant Regional Counsel(General Legal Services)Albert H . Larson III

District Counsels andChiefs, Appeals Offitce:

Anchorage, A KCounsel-Jerry L. Leonard

Boise, IDCounsel-Randall C . Durfee

Honolulu, HICounsel-William A . Sims

Laguna Niguel, CACoumel-Harry M . AschAppeals-Raymond E. Gump

Los Vegas, AT17Counsel-James W. ClarkAppeals-Harold Ward

Los Angeles, CACounsel-Joseph 0 . GreavesAppeals-Christian G . Beek (Acting)

Portland, O RCounscl-Wayne R . ApplemanAppeals-George F. Kaufer

Sacremento, CACounsel-Steven J. MopsickAppeals-Oris McMilhan

San Diego, CACounsel-Donald W. WolfAppeals-Charies E . Mason

San Francisco, CACounsel-J . Richard Murphy, Jr .Appeals-James M . Elliott

San Jose, CACounsel-Lawrence C . LillyAppeals-Jackson S . Kohagura

Seattle, WACaunsel-Richard J . ShipleyAppeals-Jerald M . Peters~n

Thousand Oaks, CACounsel-James A . Nelson

PRINCIPAL OFFICIALS OFINSPECTIO N

NA'noNAL OMCE

Chief InspectorTeddy R . Kern

Deputy Chief InspectorKenneth A. Thompson

Directo rInterrial Audit DivisionCan, D . Bell

DirectorInternal Security DivisionDouglas C . Crouc h

CENTAL REGIO N

Regional InspectorJohn A . Gibso n

Assistant Regional InspectorInternal Audi tEdward L . Bal l

Assistant Regional InspectorInternal SecurityHarold J . Michaels

MiD-ATLANTIC BEGION

Regional InspectorWalter D. Du%,al l

Assistant Regional InspectorInternalAudi tMary V. Bake r

Assistant Regional InspectorInternal SecurityWilli.. F. Gill

MIDWEST REGION

Regional InspectorRonald J . Lambert

Assistant Re ' nal InspectorInternal AuTiW1Harry B . Odom

Assistant Regional InspectorInternal SecurityPhilip Newsome

NORTH ATLANTic REGION

Regional 1")ectorJoseph F . Reinhold

Assistant Regional InspectorInternal AuditKerry R . Kilpatrick

Assistant Regional InspectorInternal SecurityJoseph Lamonic a

SOUTHEAST REGIO N

Regional InspectorBillv B . Morrison

Assistant Regional InspectorInternal Audi tLawrence A. Grant

Assistant Regional InspectorInternal SecurityMichael J . Bi k

SOUTHWEST REGIO N

Regional InspectorE . Derle Rud d

Assistant Regional InspectorInternal AuditEmmette Walker

Assistant Regional InspectorInternal SecurityJohn H . Dietz

WESTERN REGION

Regional InspectorAldwyn K. Hyatt

Assistant Regional InspectorInternal AuditWalter Arriso n

Assistant Regional InspectorInternal SecurityKenneth Davidson

57

IRS Organization Chart

chief inspector

Chief Financial Officer

And. Commissioner(Haven Resources

mmgemant a support)

Assishmal Connuissimm,(Finance)

,ContmR

. ,

Assistant Corandsajoner

(Planning A Research )

Assistant Commissioner(procurement )

Regional inspectors (7)

Assistant Commissioner(Collection )

Assistant Conembaloner

jEmployse Plan and ExemptOrganizations)

Assistant Conambuslonan,(international)

Assistant Commissioner(Taxpayer services )

Chart Directors 163)

Bepa~nnferft of the Treasury

COMMISSIONER

Deputy Commissione r

Ascidarts to the Commissioner

Equal OpportunityLegislative Uain

Public Affairs

OualityTaxpayer Ombudwan

Chief Operations officer

r-tj

Regional Comashoducers 17)

Assistant Commissioner(Criminal Investigation)

Assistant Commissioner

[Examination)

Anisbat Commissioner(Returns Processing )

S.rwce center Oure"we (10)

CHIEF COUNSEL

Deputy Chief C.. ..a]

Chief Information Officer

Assistant Comedwoom

(information $pit =

D .WGPM.nQ

Assistant Commissioner(information Syst~

Management)

Regional can=] (7)

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