Category Archives: I.R.S.

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R.  9368-9402 (35 pages) Volume 30 Number 144 (with Index / Functions)

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9368

Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statement on organization and functions published at 26 F.R. 6372-6395, as amended by 26 F.R. 8494, 11219, and 11220

Dated: July 22, 1965
[SEAL]
Sheldon S. Cohen,
Commissioner of Internal Revenue

1112 Service organization

(1) The Internal Revenue Service
is a
component part
of the
Treasury Department

The Service
is
headed
by the
Commissioner of Internal Revenue
who serves under the direction
of the
Secretary of the Treasury

(2) The Internal Revenue Service
consists of a
National Office
in
Washington, D.C.,
and a
field organization

The latter consists of
7 Internal Revenue regions,
each headed
by a
Regional Commissioner
who
reports to
the
Deputy Commissioner,
58 Internal Revenue districts,
each headed by
a
District Director,
7 service centers,
each headed by
a
Director
who reports to
a
Regional Commissioner;
and a
computer center
and a
data center
under the
direction
of the
Assistant Commissioner
(Data Processing)

in the
National Office

In addition, there are in the field
7 Regional Inspectors
and
7 Regional Counsels,
who report to
the
Assistant Commissioner (Inspection)
and the
Chief Counsel,
respectively
in
Washington, D.C.

(3) In administering
the
alcohol
and
tobacco
tax
and
appellate
functions
direct from
the
regional office,
the
Regional Commissioner
maintains
and
supervises
several
branch offices

The Alcohol and Tobacco Tax branch
offices

are headed
by
Supervisors in Charge
who
report to
the
Assistant Regional Commissioner
(Alcohol and Tobacco Tax)

The Appellate branch offices
are
headed
by
Chiefs
or
Assistant Chiefs,
Appellate Branch Office,
who
report to
the
Assistant Regional Commissioner
(Appellate)

who
also carries the title
of
Chief, Appellate Division

The Regional Counsels
also
maintain
and
supervise
branch offices

(4) In each
Internal Revenue district
there are offices in communities where concentration of work load in
audit,
collection,
or
intelligence
activities
requires the assignment of personnel

(5) Field office addresses
are shown in the
Appendixes

1113 National Office

1113.1 Mission

The mission
of the
National Office
is to develop broad
nationwide
policies
and
programs
for the
administration
of the
internal revenue laws
and
related statutes,
and to
direct,
guide,
coordinate,
and
control
the
endeavors
of the
Internal Revenue Service

1113.2 Basic organization

The principal offices which form the
National Office
are:

The Office of the Commissioner;
the
Office of the Assistant Commissioner
(Administration)
;
the
Office of the Assistant Commissioner
(Compliance)
;
the
Office of the Assistant Commissioner
(Data Processing)
;
the
Office of the Assistant Commissioner
(Inspection)
;
the
Office of the Assistant Commissioner
(Planning and Research)
;
the
Office of the Assistant Commissioner
(Technical)
;
and the
Office of the Chief Counsel

1113.3 Office of the Commissioner

The Commissioner of Internal Revenue,
in conformity
with
policies
and
delegations of authority
made
by the
Secretary of the Treasury,
establishes
the
policies
and
administers
the
activities
of the
Internal Revenue Service

The Office of the Commissioner
includes
the
Deputy Commissioner,
the
Assistant to the Commissioner,
and the
Foreign Tax Assistance Staff

1113.31 Deputy Commissioner

The Deputy Commissioner
assists
and
acts
for the
Commissioner
in
planning,
directing,
coordinating,
and
controlling
the
policies
and
programs
and in
giving executive leadership
to the
activities
of the
Internal Revenue Service

The Deputy Commissioner
also
supervises
the
Regional Commissioners of Internal
Revenue
,
and
makes allocations
of
funds
and
personnel
to
them

1113.32 Assistant to the Commissioner

The Assistant to the Commissioner
reviews
and
takes final action
for the
Commissioner
on
documents involving technical matters
prepared
for the
Commissioner’s signature,
including
regulations,
closing agreements,
reports
on
proposed legislation,
rulings,
correspondence,
authorizations
to the
Attorney General
for
initiating
suits,
compromises
and
reports
to the
Joint Committee on Internal Revenue
Taxation

involving
refunds
or
credits
of any
income,
war profits,
excess profits,
estate,
or
gift
taxes
in excess of $100,000

The Assistant to the Commissioner
makes
independent studies
for the
Commissioner

1113.33. Foreign Tax Assistance Staff

The Foreign Tax Assistance Staff
provides
general assistance
in the
field of tax administration
to
officials
and
other representatives
of
foreign governments
in
accordance
with the
foreign policy
of the
United States
and its
commitments
to the
Organization of American States,
the
United Nations,
and
other
international institutions

This assistance may include
visitation programs,
facilitating recruitment of
specialized personnel,
arranging for training programs,
furnishing
of
Manuals
and
other materials,
and
direct advisory services
to
foreign officials
in the
United States
and
abroad

It also conducts
surveys
and
studies
as a
basis for evaluating
problems
and
progress
of
foreign governments
in
strengthening
and
improving
their
tax administration

The Staff
also
maintains liaison
with the
Office of the Secretary
on
matters concerning
foreign tax assistance

1113.4 Office of Assistant Commissioner
(Administration)

The Assistant Commissioner
(Administration)

is the
principal assistant
to the
Commissioner
in
planning
and
executing
the
Administration program
of the
Internal Revenue Service,
which includes
fiscal management,
personnel,
facilities management,
training;
public information,
employment policy,
and
management improvement

Jointly, with other
Assistant Commissioners,
he
participates
in the
general management
of the
Service
by
coordinating Administration with other
functions
to
accomplish the objectives
of a
comprehensive
and
well-integrated
Revenue program

On general administrative matters
represents
the
Commissioner
in
relationships
with the
Congress;
the
Treasury Department Office of the
Secretary

and
other components
of the
Treasury Department;
and such
agencies
as the
Bureau of the Budget,
the
Civil Service Commission
and
General Services Administration

Supervises the activities
of the
Fiscal Management,
Personnel,
Facilities Management,
Training,
and
Public Information Divisions
in the
National Office,
and is
responsible
for
functional supervision
of
Administration activities
in the
field

1113.41 Facilities Management Division—Office of the Director

Develops,
directs,
coordinates
and
evaluates
policies
and
programs
for
providing essential support activities
for the
operating
divisions’ primary programs
and
carries them out
in the
National Office

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9369

1113.411 Office Services Branch

Within the framework of the Service
policies
and
procedures
developed by the
Division,
plans,
organizes,
administers
and
reviews
the support services
for the
National Office

These support services include
procurement,
contracting,
property management,
building maintenance,
communications,
supplies,
transportation,
travel,
equipment
and
vehicle
repairs,
mail
and
messenger
services,
records administration activities
and
space
assignment
and
utilization

Maintains liaison with other
Government agencies,
public utilities,
private carriers,
and other
public
and
private
organizations
to
coordinate
and
improve
service in these activities

1113.412 Standards and Programs Branch

Plans,
develops,
promotes,
and
coordinates
specific standards
and
programs
designed to increase the effectiveness of
Internal Revenue Service
office operations

These programs include:
management of paperwork
and
records documentation—forms
management,
correspondence management,
file systems,
methods
and
equipment,
data storage
and
retrieval,
application of micro-photography,
and
records disposition;
space management—space acquisition planning,
space utilization,
and
space maintenance;
the
communications management program—mail and messenger systems,
and
electric
and
electronics systems;
supply management program—the
procurement,
receipt,
storage,
and
issue of material;
a property management program—
contracting,
procurement,
property accountability
and
utilization;
and
motor vehicle fleet management—acquisition,
utilization
and
maintenance

Determines need for
program emphasis
and
goals,
develops the programs
and
promotes
and
coordinates their
acceptance
and
implementation
with other components of the
Service

Standards [,]
techniques,
guidelines,
and
consultative services
needed in these areas by the
Service
are provided by the
branch

Collaborates with the
Systems Development Division
in all matters involving
data storage
and
retrieval
and
new systems
using
electric
and
electronic
equipment,
etc.

Acts as liaison for
Internal Revenue Service
with
Federal
and
State
Governments

and
industry
in
coordinating
and
implementing
Government-wide
policies
and
procedures
governing these program activities

1113.413 Emergency Planning Branch

Coordinates
and
develops
the
Service’s
plans
and
preparations
to maintain the continuity of essential
functions
during a
National Emergency
and
provides direction in drawing up an over-all plan taking into consideration the operating requirements of all activities
of the
Service

Administers broad
programs,
policies
and
plans
to insure [ensure] continuity of
Service operations
by preventing
loss through fire,
accident,
theft,
employee injury
and
breaches of security of
buildings,
facilities,
equipment,
documents
and
identification

Discharges the
responsibilities
of the
Internal Revenue Service
in
connection with claims under
the
Federal Tort Claims Act

1113.414  Publications Branch

Develops
and
coordinates
the
policies,
programs,
procedures,
and
standards
for all
Internal Revenue Service
printing programs
and
visual presentation services;
plans
and
directs
the
requirements,
production
and
distribution
of all
printing;
provides for
planning
and
reproduction
of all types of visual presentations;
develops
policies,
procedures,
and
standards
for
Internal Revenue Service
field
printing establishments
and
contract field printing
and represents
Internal Revenue Service
in
liaison
with
printing regulatory agencies
in
interpreting,
coordinating
and
administering
Government-wide
printing
and
publications
policies;
and
provides
the
consultative services needed in these areas

1113.42 Fiscal Management Division

Develops,
plans,
coordinates
and
evaluates
the
financial management
and
budget
policies
and
programs
of the
Internal Revenue Service

Develops
and
assists
in the justification of the
Service’s budget;
advises on its execution;
establishes procedures covering
the
accounting system
for
appropriated funds;
and
directs the
budget
and
fiscal
activities
carried out in the
National Office

Counsels
and
advises
the
Commissioner,
the
Deputy Commissioner
and
all levels of management
on matters concerning
budget
and the
fiscal management
of funds appropriated for the administration
of the
Service

The Division,
under the
direction
of the
Fiscal Management Officer
consists
of
two branches:

Accounting Branch
and
Budget Branch

1113.421 Accounting Branch

The Accounting Branch
develops,
prescribes,
and
installs
the
Service’s financial accounting system
to produce
timely
and
accurate
data
for
budgetary
and
fiscal
management purposes

It also collaborates
with the
Reports Division
in
developing
and
administering
the
financial reporting system

1113.332 Budget Branch

The Budget Branch
develops
the
Service’s budget
in
conformance with the established over-all program policies
through
consultation
and
cooperation
with the
responsible operating officials

It prescribes budget procedures
and
directs the preparation of budget estimates
for the
Service;
participates in the development of standards for the measurement of work necessary in the justification of estimates
or the
evaluation of financial plans;
prepares requests
for they
apportionment
and
reapportionment
of
appropriations;
allots funds in accordance
with the
approved financial plan
and
properly authorized revisions thereof;
establishes the
procedures
and
records
necessary to properly reflect the execution of the budget;
and
collaborates
with the
Reports Division
in
developing
and
administering
a
reporting system reflecting
the
status
of the
budget
and
financial
plan

1113.43  Personnel Division—Office of
the Director

Plans,
directs
and
leads
in the
development,
coordination
and
evaluation
of the
personnel
policies
and
programs
of the
Service

Provides
functional supervision
over
personnel operations
throughout the
Service
and
personnel programs
in the
regions,
districts
and
service centers,
including
long-range planning,
organization
and
staffing
studies,
staff development
and
program evaluation

Administers centralized personnel activities including those for employees
of the
National Office

Acts as the
appellate office
for the
Commissioner
on adverse action
and
grievance appeals
and
designates
Hearing Officers
when hearings are requested;
through the
Appeals Officer
is responsible for adverse action appeals
and for providing assistance in the appeals area;
responsible for post review of disciplinary actions,
disseminates information on
CSC
and
Court
decisions on adverse action appeals

Coordinates
and
develops
policies
and
procedures
for
employee conduct,
disciplinary actions
including
adverse actions,
outside employment,
employee indebtedness,
and
employee interest
in
alcohol
and
tobacco
industries

Reviews
and
makes
recommendations
on
conduct
and
character background investigations involving centralized positions,
and on
requests for
interpretations
or
exceptions
to
outside employment regulations

Assists the
field
on
conduct
and
character
background cases
and
post audits,
on a referral basis, of such cases

Through the
Technical Advisor
directs appropriate personnel activities to promote effective manpower utilization

Prepares certain
Service-wide personnel reports
for the
Civil Service Commission
and
other
agencies

1113.431 Employee-Management
Cooperation Branch

Develops
and
coordinates
policies,
programs,
and
procedures
for the
Service’s Employee-Management
Cooperation Program

under
Executive Order 10988,
including
liaison,
consultation,
and
negotiation
with
employee organizations,
and
development
of
Servicewide positions
on
matters negotiable with employee organizations

Develops
and
coordinates
grievances programs
and
handles grievance appeals filed with the
Director

Develops
and
coordinates
employee communications programs,
including the
planning
and
direction
of
employee attitude surveys
and
employee
benefits
and
services
including
leave,
hours of duty,
retirement,
Social Security,
group insurance
(life
and
health
benefits),
and
health programs

Assists
field
in arranging employee services
and
coordinates
recreational
and
fund-raising
activities

Develops
and
coordinates
comments
or
proposals
on
employee-management cooperation
and
benefits
and
services
legislation,
and
regulations

Exercises
functional supervision
over counterpart operations throughout the
Service,
and
participates
as
functional specialist
in evaluation of
field programs

Advises officials,
and
acts as liaison
with the
Civil Service Commission,
Treasury De

No. 144—4

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9370

partment,
and other
Governmental Agencies
on
policies,
programs,
and
procedures
in the
employee-management cooperation
and
benefits
and
services
functional areas

1113.432 Employee Programs Branch

Develops
and
coordinates
policies,
procedures
and
program instructions
including technical training programs for the employee programs of the
Service
such as:
recruitment;
selection;
placement;
appointment;
career status;
qualifications evaluation;
promotion plans;
details;
veterans’ preference;
orientation
and
placement follow-up;
reduction-in-force;
equal employment;
separations;
awards
and
incentive programs;
high quality increases;
and
fitness for duty

Develops
and
coordinates
redeployment
programs
and
procedures;
coordinates, as required, personnel programs affecting
service center installations

Develops
and
coordinates
policies
and
procedures
pertaining to participation of the
Service
in
Boards of U.S. Civil Service Examiner programs

Exercises
functional personnel directions
over the
implementation
and
follow-through
on
career development programs

Reviews
and
advises
on
budgetary
and
staffing
proposals relative to
recruitment,
selection
and
utilization
of
personnel

Exercises
functional supervision
over
counterpart operations throughout the
Service,
and participates as
functional specialist
in evaluation
of
field programs

Reviews
and
makes
recommendations
on
promotion appeals

Provides staff expertise
in
personnel management techniques for the
development
and
application
of
automated processes
to
personnel management

1113.433 National Office Branch

Develops
and
executes
policies,
programs
and
procedures
relating to
recruitment,
selection,
placement,
employee relations,
position classification,
discipline,
performance evaluation,
promotion,
manpower utilization,
and
other aspects of a complete personnel program for
National Office
and
certain
field positions
with the exception of those requiring
Treasury
or
Civil Service
approval;
reviews the budget for proposed position reallocations pertinent to the above positions

In addition, performs the following duties pertaining
to
Servicewide programs;
renders support
to the
Foreign Tax Assistance Staff;
provides staff assistance
to the
National Selection Board
which
selects
and
assigns
executive personnel;
administers
National Placement Program;
performs essential personnel services for career programs
for
supervisory
and
managerial
positions;
reviews
and
processes
regional employment cases for which
authority has not been delegated
to
regions;
processes
Section 6(c) retirement cases
and
proposals for
Gallatin Awards;
and
answers general inquiries
and
other correspondence
concerning applications
for
employment,
reassignment,
promotions,
etc.

Reviews
and
makes
recommendations
of
security cases
Servicewide

1113.434 Position, Programs and
Methods Branch

Develops
and
coordinates
policies,
procedures,
and
program instructions
for the
position classification,
employee performance evaluation,
pay administration,
noncompetitive staffing,
and
career programs
of the
Service

Develops
and
coordinates
occupational standards
and
guides
including
classification,
qualification
and
performance
standards,
qualification rating keys
and
criteria
and
techniques
for making
classification,
qualifications,
and
training selection determinations

Reviews
and
counsels
on
position classification implications of
budgetary
and
financial planning
with respect to proposed grade structure changes as justified by data on available
workload
and
conformance
with existing classification
guides
and
standards

Provides staff expertise in personnel management techniques including the
conduct
and
direction
of
studies requiring the use of psychological and other social science methodology

Reviews
and
makes recommendations on
CSC central office
and
Treasury classification
and
qualification standards

Exercises
functional supervision
over counterpart operations throughout the
Service
and participates as
functional specialists
in evaluating
field programs

Performs such centralized services as classification of positions for which
authority has not been delegated,
preparation of supergrade
recommendations,
and
justification,
and
development
of
standard position descriptions

Adjudicates classification appeals
and
administers
Wage Board Program

Develops
and
coordinates
the
personnel management portion
of the
Service’s emergency readiness plan

With assistance from
Training Division,
develops,
negotiates
and
administers
Servicewide training agreements,
and
develops standards for selection of personnel for training

1113.44  Public Information Division

Plans,
develops
and
coordinates
the Service-wide
policies
and
programs
for providing information to the public
through the
press,
radio,
television
and
other informational,
educational
and
professional media,
to improve general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the primary purpose of
encouraging
and
facilitating
maximum compliance
with the
voluntary system of taxation

It counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs:
evaluates
for the
Commissioner
the
attitude
of the
public toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office

1113.45  Training Division—Office of the Director

The Director, Training Division
formulates
and
recommends
the
over-all training policies
of the
Internal Revenue Service
and
provides professional training leadership and guidance
to
Service Officials
and
personnel

The Director
conducts
research
and
special studies
to
determine the best methods
of
employee development
for the
Service
and
provides expert
advice
and
counsel
on
training techniques
and
methodology
including the
use of audio visual aids

In cooperation with the separate
functions,
the
Director
identifies the need for,
and
administers
Service training programs;
is
responsible
for
development
and
preparation
of
training
courses
and
program materials;
supports the
Foreign Tax Assistance Staff
in
defining training needs
of
foreign tax officials
and in
developing
and
implementing training programs
to
meet these needs;
determines program
emphasis
and
goals;
establishes
standards
and
procedures
for the
effective
and
efficient
administration
of
Service training programs;
and
evaluates training
for
effectiveness
and
economy

He administers
the
Teaching Taxes program
and
coordinates the efforts
of the
National Office Divisions
concerned

He supports
the
field efforts
in the
Taxpayer Education program

He further advises
on
training cost estimates
for all
Servicewide training;
administers
the
special budget allotment (250)
used to finance centralized training activities;
and
carries out the training
policies
and
programs
of the
Service
in the
National Office

The Division
consists of the
Director’s Office,
the
Administrative Office,
National Office Training Branch,
Programs and Standards Branch,
and the
National Training Center

1113.451 Administrative Office

The Administrative Office
provides
staff assistance
to the
Director
in
carrying out
the
administrative management
functions
of the
Division,
and
also provides all necessary
administrative support
for
internal operations

The administrative services
include
various management analysis
activities
and
studies;
coordination
and
development
of
financial plans;
administration of the centralized training allotment;
cost estimating;
preparation of long range staffing
plans
and
requirements;
space,
records,
and
reports management;
contract liaison;
and
personnel,
mail
and
files,
logistical,
and
clerical
support services

1113.452 National Office Training Branch

The National Office Training Branch
carries out
established training
policies
and
administers training programs
for
National Office employees

The Branch
provides
training
leadership
and
guidance
to
National Office
officials
and
personnel

It assists
National Office officials
in
determining training needs
and
defining training objectives

In collaboration with the
National Office officials,
the
Branch
determines the appropriate
kind
and
source
of training
for
National Office personnel;
manages
functional training classes
for
National Office employees,
and
trains,
counsels
and
evaluates
instructors
and
instruction
for the
National Office

It provides interfunctional training in
supervision,
communications,
clerical skills
and
the like

The Branch
reviews training agreements
for
National Office employees,
outlines

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9371

training to be given under the agreements,
and
assists in the
clearance
and
administration
of
training agreements as required

It evaluates
and
reports
on the overall
adequacy,
effectiveness
and
economy
of
training
in the
National Office

1113.453 Programs and Standards Branch

The Programs and Standards Branch
formulates
and
recommends
overall training policies
for the
Internal Revenue Service

It determines
Service training
emphasis
and
goals
and
coordinates their acceptance with other components of the Service

The Branch
assists management in the determination of
organizational
and
individual
training needs;
provides professional training
leadership
and
guidance
to
Service officials
in
defining training objectives
and
planning training programs

In cooperation with the separate
functions,
National Training Center,
and the
Regional Offices,
the
Branch
plans
and
develops
specific training
standards
and
programs;
plans
the
Taxpayer Education Program;
and
supports
the
Foreign Tax Assistance Staff
in
defining training needs
of
foreign tax officials

In addition, the
Branch
studies
and
evaluates
the
various training programs;
plans improvements in training
effectiveness
and
economy;
and
coordinates the
evaluation
of
Servicewide training programs

The Branch
reviews
Servicewide training agreements developed by
the
Personnel Divisions,
outlines training to be given under the agreement,
and assists in the
clearance
and
administration
of
training agreements
as required

The Branch
plans research in the
field
of training
and
makes special studies to determine the best methods of employee development for the
Service

1113.454 National Training Center

The National Training Center
develops
and
maintains
on a current basis all training
courses
and
materials
for
Service-wide programs
and
directs the activities of permanently assigned faculty instructors,
education
and
training specialists,
functional specialists
and
detailed technicians,
and
other assigned personnel;
plans,
administers
and
conducts
nationally centralized classes
and
administers
Internal Revenue Service
Correspondence Courses
;
and
further develops courses
and
conducts centralized training
for
Service
instructors,
course developers,
and
other personnel
engaged in training activity

The Center
provides adequate
classrooms,
special training space,
equipment,
facilities,
and
professionally trained instructors
for
centralized courses conducted at the
Center,
and
provides for
storage,
control,
and
distribution
of
training course materials

The Director, National Training Center,
is responsible for evaluating the quality of the professional work
product
and
effort
of the
Center;
conducts
research;
analysis
and
evaluation
of
new
or
improved
methods
and
techniques
of
training,
including
audio-visual aids,
communications vehicles,
and
mechanical
or
electronic
training
devices
and
systems;
and
continually reviews
the
effectiveness
of
materials,
methods,
aids,
and
techniques
utilized in existing programs through practical classroom experience
and
by analytical projects conducted at the
Center

1113.5  Office of Assistant Commissioner
(Compliance)

The Assistant Commissioner (Compliance)
is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing effective functional supervision
of those
activities
in the
field

These include
collection of delinquent accounts,
obtaining of delinquent returns,
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
and
administration of laws
relating to
alcohol,
alcoholic beverages,
tobacco
and
firearms

The Assistant Commissioner (Compliance)
directs,
coordinates
and
evaluates
the
work
of the
Alcohol and Tobacco Tax Division,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations

1113.51  Alcohol and Tobacco Tax Division—Office of the Director

Accomplishes the
Alcohol and Tobacco Tax Mission
with reference to
alcohol,
tobacco
and
firearms
by
developing
and
supervising
(functional) supervision—which includes evaluation)
nationwide programs
for;
regulation
and
supervision
of the
legal industries for
revenue
and
social
control purposes,
and to
protect the consumer
and
eliminate improper trade practices
in the
alcohol beverage industries;
suppression
of
illicit traffic
and
frauds on the revenue
in these commodities
by
developing information concerning violations,
investigating suspected violations
and
recommending prosecution when warranted;
and
measurement
of the
effectiveness
of the
regulatory,
supervisory,
investigative
and
prosecution
processes

The Division
also performs certain centralized
Alcohol and Tobacco Tax functions
such as those pertaining
to
legislation,
issuing
regulations
and
rulings,
making centralized determinations,
performing final review on appeals,
and
supplying a variety
of
technical,
laboratory
and
specialized
services
within the
Service
and to others

1113.511 Executive Assistant

Provides staff assistance
to the
Director
in the
general management
of the
Alcohol and Tobacco Tax operations
and
in the formulation
of
policy
and
program
plans
in the
areas
of
organization,
personnel,
financial planning,
funds management,
and
appraisal of field operations;
both on a
continuing basis
and
through
specific management studies

Develops
and
coordinates
the
Division-wide program
for
planned systematic visitation to appraise top management,
through on-site evaluation,
of the
effectiveness
of
field office performance
in both the
program
and
management
areas

Works with
Assistant Regional Commissioners
in
evaluating program results
in the
regions

Provides required
office management
and
administrative services
for the
national office division

1113.512 National Office Laboratory

Responsible for
formulating,
developing,
and
carrying out
programs
for the
application of scientific methods
to the
solution of problems
of the
Alcohol and Tobacco Tax
and
Tax Rulings Divisions
of the
Internal Revenue Service
having impact on the collection of the revenue

Furnishes technical advice
and
assistance
to
officials
of the
Internal Revenue Service
in the
fields
of
chemistry
and
physics

Conducts research
to
improve
and
develop
analytical techniques
and to
resolve technical problems
by
physical
or
chemical
methods

Examines
and
analyzes
samples,
formulas
and
processes
of
permittees
under the
jurisdiction
of the
Alcohol and Tobacco Tax Division
to
determine taxable status
and
examines samples
for the
Bureau of Narcotics

Coordinates the
National Office
and
Regional Laboratory Programs

1113.513  Basic Permit and Trade Practice Branch

Responsible
for
formulating,
developing,
and
carrying out
programs
for the
administration
and
enforcement
of the
Federal Alcohol Administration Act

Plans
and
conducts
studies
of
industry trends in marketing which might have an impact
on the
programs
of the
Branch

Recommends revision
or
amendment
of
regulations
and
prepares notices of hearings thereon;
analyzes
and
evaluates
testimony developed at hearings;
and
drafts
final regulations
and
such related forms
or
internal management documents as required

Makes
rulings
and
interpretations
of
law
and
regulations
for
benefit
of
industry,
regional offices,
other
Federal agencies,
State agencies,
and
embassies of foreign governments

Collaborates with
foreign governments
in
their development
of
control procedures
abroad
to
supplement domestic controls established with respect
to the
importation
of their
products
into the
United States

Acts on
applications
for
interlocking directorates
and for
certificates of (or exemption from) label approval

Determines acceptability
of
alcohol beverage advertising
in all
media
and
initiates punitive actions
for
violations of advertising provisions of
law
and
regulations

Maintains liaison
with
regional offices
to
appraise the effectiveness
of
Branch programs

1113.514  Enforcement Branch

Responsible for:
Formulating
and
developing
policies,
programs,
procedures,
and
regulations
relating to the
investigation,
prevention
and
detection
of
willful
and/or
fraudulent
violations
of the
Internal Revenue Liquor and Tobacco Laws,
the
Liquor Enforcement Act of 1936,
the
Federal Alcohol Administration Act,
and the
National
and
Federal
Firearms Acts
;
control
and
coordination
of the
law enforcement activities
of the
Division
with related
functions
of other
Federal agencies
and with those of
State authorities;
adaptation of investigative techniques
and
procedures
to the varying needs of different
regions,
to a
diversity
of
State control laws
and
their fluctuating requirements
and
to the constantly changing
social
and
economic
conditions
affecting
the
enforcement operations
of

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9372

the
Division;
providing
guidance
and
training
to
field elements,
for
effective application
of
policies
and
programs;
and
appraising management
of
field offices,
as it relates to their enforcement
function,
through a planned on-site evaluation program

1113.515  Permissive Branch

Responsible for developing
the
objectives
of the
Division
in the
administration
of
Internal Revenue laws
relating
to the
production,
processing,
distribution,
and use of
alcoholic beverages,
industrial alcohol,
and
related products

Devises
policies
and
programs
and
designs
the
organizational structure
to
achieve these objectives

Plans,
develops,
and
prepares
regulations,
procedures,
and
rulings,
and
provides
guidance
and
training
to
field elements,
for
effective application
of
policies
and
programs;
and
appraises management
of
field offices,
as it relates to
functional areas
other than
enforcement,
through a planned on-site evaluation program

1113.516  Tobacco Tax Branch

Responsible
for
planning,
developing,
and
expressing
the
program
for the
administration
of the
internal revenue laws
relating to
tobacco materials,
tobacco products,
and
cigarette
papers
and
tubes

Formulates
policies,
practices,
procedures,
and
regulations
relating to
the
manufacture
and
taxpayment
or
tax exempt disposition
of
tobacco products
and
cigarette
papers
and
tubes,
and to the
handling
of
tobacco materials

Conducts analytical studies
of the
laws,
regulations,
policies,
practices,
and
procedures,
and
appraises
field operations,
to
determine
the
efficiency
and
effectiveness
of the
tobacco tax program

Formulates recommendations
for
revision
of
internal revenue laws
in the
tobacco tax area

Interprets
laws
and
regulations,
makes tax determinations,
and
issues
rulings
and
instructions;
prepares internal management
documents
and
forms;
analyzes recurring problems
and
develops solutions;
and
prepares final decisions in cases where the action
of
regional offices
is
protested
or
appealed

1113.52  Appellate Division—Office of the Director

Accomplishes the
Appellate mission
of
resolving tax controversies without litigation,
on a basis which is
fair
and
impartial
to
both
the
Government
and the
taxpayer
by
development
and
supervising
(functional supervision)
nationwide programs
for
final appeal consideration,
within the
Service
of
cases involving
income,
profits,
estate,
gift,
employment,
and
excise taxes
(other than
alcohol,
tobacco,
narcotics,
firearms,
and
wagering),
offers-in-compromise,
refund claims
and
overassessments,
in which the
taxpayer
protests
the
decision
of the
District Director,
and in
docketed cases
(with concurrence
of
Regional Counsel
and
prior to the opening date
of the
Tax Court session concerned)
in which
the
Tax Court
is
petitioned

Also
directs
or
performs
the
analysis
of
refund cases requiring review
by the
Congressional Joint Committee on
Internal Revenue Taxation

and
performs certain other centralized
Appellate functions

1113.521 Coordination and Management Staff

Assists
in
developing
and
recommending
policies,
plans,
programs,
and
basic procedures
and
provides top-level managerial assistance through the following principal
functions:

Develops
and
recommends
operations
policies,
plans,
programs,
and
basic procedures
relating
to the
Appellate function

Assists
and
advises
regional Appellate offices
on
technical
and
administrative
problems
to
enable them more effectively to accomplish their objectives

Establishes
and
conducts
a
field visitation program,
and
maintains continuous
field liaison
to
assure that established
policies,
programs,
plans,
and
instructions
are carried out
in a
uniform,
effective manner

Performs coordination
functions
across
regional lines
and
with other
Service elements

Supervises task forces working on special projects
such as
training,
position descriptions,
office systems,
and
management improvement

Represents
the
Director
in meetings
of
National Office
and
regional officials,
and
staff members
serve on
various committees as designated

Reviews
and
appraises
proposed staffing
in
field offices
and
evaluates personnel
for the
purpose of advising
the
Director
when he is requested to give clearance approval on certain appointments

1113.522 Excess Profits Tax Council

Settles administratively
or
assists
the
office of the Chief Counsel
in the
trial
of the few docketed
section 722 cases
that still are pending through the following principal
functions:

Considers
and
holds
administrative hearings
in
disputed
Excess Profits Tax cases
and
issues arising
under
section 722
of the
1939 Code

Prepares interpretive rulings on
Section 722 matters

Furnishes
assistance
and
advice
to
Chief Counsel
and
Regional Counsel
in
connection
with the
preparation
and
trial
of
Section 722 cases
before the
Tax Court of the United States

1113.523 Operations Analysis Branch

Analyzes
and
interprets
program
status
and
progress
in
accomplishing
the overall
Appellate mission,
and
assists
in the
analysis
and
evaluation
of
budgetary data through the following principal
functions:

Originates
statistical analyses
and
graphic presentations
with
explanations
and
interpretations
to
disclose
program
status
and
progress
with
trends
and
deviations
highlighted

These analyses serve as the basis for
program direction
and
long range program planning
for the
Appellate activity

Collaborates
with the
Reports Division
in the
development,
review,
and
improvement
of the
nationwide
Appellate
reporting
and
record-keeping
systems
which provide
the
Director,
his assistant,
and
staff
with
statistical information to assist them in evaluating management effectiveness in the
regions

Issues instructions
for
changes
and
improvements
in the
systems
and
coordinates
with other
organizations
on
reporting
and
related
matters

Assists
in the
analysis
and
evaluation
of
regional Appellate Division
financial planning
and
budget execution

Conducts a visitation program to keep advised
of the
adequacy
and
accuracy
of the
reporting
and
record-keeping
systems
and
assists
the
regional offices
in
solving problems
involved in
preparing
and
simplifying
statistical reports

Provides general administrative services for the
Division
except for the miscellaneous services performed
by the
Settlement Analysis Branch
(mails,
files,
distribution
and
messenger)

1113.524 Procedure and Closing Agreement Branch

Provides
current procedural instructions
and
public issuances
for the
Appellate Division
and
performs the final review for the
Commissioner
on
all closing agreements except those based on
Commissioner’s ruling letters,
through the following principal
functions:

Plans,
directs,
and
administers
the
development,
preparation,
issuance,
and
interpretation
of
instructions necessary to implement
policies,
plans,
programs,
and
procedures
relating
to the
Appellate function

Coordinates all procedural changes with other segments of the
Service

Recommends changes
in the
Code of Federal Regulations
for
b>Appellate activities
and,
when necessary, publication in
the
FEDERAL REGISTER

Reviews all final closing agreements except those based
on
Commissioner’s ruling letters,
preliminary to acceptance by the
Commissioner

Maintains liaison
with the
Joint Committee Division
of the
Chief Counsel’s office
on matters relating to cases requiring submission to
the
Congressional Joint Committee on
Internal Revenue Taxation

1113.525 Settlement Analysis Branch

Performs qualitative analysis
of the
work product
of the
Regional Appellate Divisions
and
provide them with
technical assistance
through the following principal
functions:

Reviews
and
analyzes
action memoranda
and
supporting statements
on
cases closed
by
Regional Appellate Divisions
to
provide assurance of
and to
promote uniformity
and
consistency
in the
treatment of issues,
to assist in maintaining optimum quality of performance and decisions, and to ascertain compliance with procedures and the need for clarifying instructions

Identifies troublesome
technical
or
qualitative areas and trends; and recommends solutions to help
regional offices
meet their objectives

Conducts special studies (such as Session,
Reconsideration,
Affirmative Issue,
and
Fraud cases)
to assist the
Director
and the
Assistant Regional Commissioners (Appellate)
in their programming and long range planning

Analyzes
and
processes requests for technical advice
and
digests technical advice
and
other technical communications for dissemination
to
regional offices
when information is of general
Appellate interest

Incident to the above
functions,
also provides centralized
files,
mails,
distribution
and
messenger service;
and
prepares sensitive case reports

1113.526 Special Services Branch

Advises
and
assists
in
cases involving controversies as to valuation through

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9373

the following principal
functions:

Participates
in the
development
of
Service
position
and
procedures
in
complex valuation matters

Helps to maintain uniformity of treatment of valuation issues throughout the
Regional Appellate Divisions
by
reviewing settlements,
furnishing advice,
and
conducting training sessions

Furnishes expert
advice
and
assistance
to the
National Office,
Regional Appellate Divisions,
and
Regional Counsel
on
difficult valuation problems

Provides expert witnesses to testify at trials involving complex valuation issues

Develops
programs
and
techniques
aimed at eliminating,
to the greatest extent possible,
the need for time consuming trials of valuation issues
in the
Tax Court
or
other courts

1113.53  Audit Division—Office of the Director

Accomplishes the audit mission
with reference to the
correct reporting
of
income,
estate,
gift,
employment
and
certain
excise taxes
by
developing
and
supervising
(functional supervision)
nationwide programs
for the
examination of tax returns
and the
disposition of certain offers-in-compromise,
and through
measurement
of the
types
and
degrees
of
compliance
and
noncompliance
in reported tax liabilities,
the
determination
and
analysis
of the
reasons
for
noncompliance,
and the
reduction
of
noncompliance

The Division
also performs certain centralized audit
functions

1113.531 Administrative Services Office

Furnishes administrative services for the
operation
of the
Audit Division
through performance of the following
functions:

Provides centralized
mail,
files,
distribution,
messenger,
and
library
services

1113.532 Analytical Services Staff

As a
staff
and
service
support element
provides timely statistical analytical services
to the
Office of Director
and
other components
of the
Audit Division
through
performance of the following management processes
and
functions:

Receives,
compiles,
collates
and
makes available
statistical data
for
management needs

Analyzes
and
evaluates
source data
and
other information,
prepares preliminary interpretations
and
presents preliminary reports
of
progress toward accomplishment
of
audit mission
and
attainment of stated objectives

Performs across-the-board (horizontal) evaluation
of
audit
programs
and
activities,
including
relating of external data
such as
economic
and
social data
and
provides technical assistance
to
branch chiefs
in their detailed (vertical) analysis
and
evaluation
of their
specific programs

Researches,
develops
and
disseminates
to
audit personnel
(National Office
and
field)
the
most effective
and
latest statistical
methods
and
techniques
and the
most effective means
for
presenting,
communicating,
and
interpreting
statistical data;
serves as
Audit Division consultant
on these matters

Provides assistance
in
program evaluation,
general analysis,
and in
preparation for visits
to
field offices

Provides assistance as requested by other components
of the
Audit Division
in
statistical research
on
Taxpayer Compliance Measurement Program,
evaluation of audit
field workload,
and
other special
compliance
and
noncompliance

Serves as
specialist
and
consultant
in
analytical methods
and
other statistical matters
and
assists
district,
regional,
and
National Office
audit personnel
in
understanding
and
utilizing
techniques
and
data
resulting from
integrated analysis
of
internal
and
external
data
and
information

1113.533 Program Assistance Staff

As a
staff
and
service
support element
provides assistance
to
other components
of the
Audit Division
through
performance of the following management processes
and
functions:

Studies
organization,
functions,
responsibilities
and
staffing
when the entire audit activity
in the
field
is involved
or
when two or more
branches
of the
Audit Division,
National Office
have program responsibility
in a
single audit
field organizational element;
serves as
consultant
and
specialist
on
these matters

Maintains liaison with
Personnel Division
on
position classification
and
other personnel matters
and
coordinates such matters
for the
Audit Division

Coordinates
or
assists
in
general management
and
other special studies
and
when authorized
performs other non-recurring assignments which are not the responsibility
of the
Division’s other organizational elements;
assists in determining permanent
functional assignments

Studies,
identifies,
and
implements
methods,
systems,
and
procedures
for
management improvement,
work simplification,
and
better utilization of resources
in the
field service
branch activity

Collaborates
and
maintains liaison with the
Office of the Assistant Commissioner
(Data Processing)

and,
when necessary,
with the
Office of the Assistant Commissioner
(Planning and Research)
,
on
information systems requirements
for
data
and
data processing,
information
storage
and
retrieval
matters (including design of reporting systems and report forms as required);
coordinates
and
maintains
management surveillance
over all these matters
within the
Audit Division

Collaborates
and
maintains liaison
with the
Facilities Management Division
in
internal forms
and
records
management

Controls
and
coordinates
with the appropriate
branch
or the
Analytical Services Staff,
the
processing
and
evaluation
of
Internal Audit Reports
and
incentive awards suggestions;
assures completed actions on these matters

Assures
maintenance
and
development
of
Part IV
of the
Internal Revenue Manual
by
all organizational elements
of the
Audit Division
on a
uniform
and
current
basis
and
serves as the control point
for all
published issuances
of the
Audit Division

Coordinates
with the
Preexamination Branch
in the
preparation of the budget
for the
operating requirements
of the
Audit Division,
National Office

1113.534 Pre-examination Branch

Provides program management
for
Audit Division’s functional supervision
over the
determination
and
selection
of the
examination workload,
including
compliance research;
measurement
of
compliance
and
noncompliance;
returns selection;
monitoring,
coordinating,
and
integrating
the
workload planning activities
of the
Division;
preparation
of the
program planning document,
and
consolidation of work plans
with
budget
and
financial
documents

Performs the following management processes
and
functions:

Formulates
and
recommends
policy

Conceives
and
plans
programs
(short,
intermediate,
and
long-range);
relates these
to
program planning documents,
preliminary work plans,
and
budget
and
financial
plans

Implements plans
through
systems,
procedures,
methods
and other
institutions,
including
development
of
techniques
and
training guides

Controls through
analysis,
evaluation,
interpretation
and
timely reports
on
status,
progress,
and
trends
of
programs,
activities,
and
field operations,
and
through participation
in
Division visits
to
field offices
and
special
field visits
as required

Collaborates
with
Program Assistance Staff
on
management processes
and
miscellaneous activities
involving
multiple programs
and
activities
such as
data processing,
information systems,
records management,
internal forms management,
information
storage
and
retrieval
systems,
incentive awards program matters and
Internal Audit Reports

Coordinates
with the
Program Assistance Staff
on
field
organization,
staffing,
position classification,
and
other
field personnel matters

Conducts studies
for
problem identification,
problem solving,
planning,
and
assistance
to the
regions

Maintains continuing alertness
for
management improvement,
work simplification,
and
better utilization of resources

Provides
completed staff work
and
full coordination
both
within
and
outside
the
Audit Division

1113.535 Field Examination Branch

Provides program management
for
Audit Division’s functional supervision
over the
conduct of examinations for tax liabilities
through
field examinations

Performs the following management
processes
and
functions:

Formulates
and
recommends
policy

Conceives
and
plans
programs
(short,
intermediate
and
long-range);
relates these
to
program planning documents,
preliminary work plans
and
budget
and
financial
plans

Implements plans
through
systems,
procedures,
methods
and
other instructions,
including
development
of
techniques
and
training guides

Controls
through
analysis,
evaluation,
interpretation
and
timely reports
on
status,
progress,
and
trends
of
programs,
activities,
and
field operations,
and
through participation
in
Division visits
to
field offices
and
special
field visits
as required

Engages in research
on
audit techniques
and on
technical
and
professional
development
for
audit personnel

Collaborates with
Program Assistance Staff
on
management processes
and
miscellaneous activities
involving multiple
programs
and
activities
such as
data processing,
information systems,
records management,
internal forms management,
information
storage
and
retrieval
systems,
incentive awards program matters
and
Internal Audit Re-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9374

ports

Coordinates
with the
Program Assistance Staff
on
field organization,
staffing,
position classification,
and
other
field personnel matters

Conducts studies
for
problem identification,
problem solving,
planning,
and
assistance
to the
regions

Maintains continuing alertness
for
management improvement,
work simplification,
and
better utilization of resources

Provides
completed staff work
and
full coordination
both
within
and
outside
the
Audit Division

1113.536  Office Examination Branch

Provides program management
for
Audit Division’s functional supervision
over the
conduct of examinations for tax liabilities through office audits

Performs the following management processes
and
functions:

Formulates
and
recommends
policy

Conceives
and
plans
programs
(short,
intermediate
and
long-range);
relates these
to
program planning documents,
preliminary work plans,
and
budget
and
financial
plans

Implements plans
through
systems,
procedures,
methods
and
other instructions,
including
development
of
techniques
and
training
guides

Controls
through
analysis,
evaluation,
interpretation
and
timely reports
on
status,
progress,
and
trends
of
programs,
activities,
and
field operations,
and
through participation
in
Division visits
to
field offices
and
special
field visits
as
required

Engages in research
on
audit techniques
and on
technical
and
professional
development
for
office audit personnel

Collaborates
with
Program Assistance Staff
on
management processes
and
miscellaneous activities
involving
multiple programs
and
activities
such as
data processing,
information systems,
records management,
internal forms management,
information
storage
and
retrieval systems,
incentive awards program matters
and
Internal Audit Reports

Coordinates
with the
Program Assistance Staff
on
field organization,
staffing,
position classification,
and
other
field personnel matters

Conducts studies
for
problem identification,
problem solving,
planning,
and
assistance
to the
regions

Maintains continuing alertness
for
management improvement,
work simplification,
and
better utilization of resources

Provides
completed staff work
and
full coordination
both
within
and
outside
the
Audit Division

1113.537  Post-Examination Branch

Provides program management
for
Audit Division’s functional supervision
over
post-examination programs
(district conferences,
offers-in-compromise,
review
and
post-review)
and
associated programs
and
activities
including
determination letters,
pension trust,
departing aliens,
etc.

Performs the following
centralized audit activities,
management processes
and
functions:

Formulates
and
recommends
policy

Conceives
and
plans
programs
(short,
intermediate
and
long-range);
relates these
to
program planning documents,
preliminary work plans,
and
budget
and
financial
plans

Implements plans
through
systems,
procedures,
methods
and
other instructions,
including
development
of
techniques
and
training
guides

Controls
through
analysis,
evaluation,
interpretation
and
timely reports
on
status,
progress,
and
trends
of
programs,
activities,
and
field operations,
and
through participation
in
Division visits
to
field offices
and
special
field visits
as
required

Collaborates
with
Program Assistance Staff
on
management processes
and
miscellaneous activities
involving
multiple
programs
and
activities
such as
data processing,
information systems,
records management,
internal forms management,
information
storage
and
retrieval
systems,
incentive awards [,]
program matters
and
Internal Audit Reports

Coordinates
with the
Program Assistance Staff
on
field organization,
staffing,
position classification,
and
other
field personnel
matters

Conducts studies
for
problem identification,
problem solving,
planning,
and
assistance
to the
regions

Post-reviews
Office of International Operations cases
in a
role comparable
to an
Assistant Regional Commissioner (Audit)

Reviews offers-in-compromise requiring the
Commissioner’s approval

Maintains continuing alertness
for
management improvement,
work simplification,
and
better utilization of resources

Provides
completed staff work
and
full coordination
both
within
and
outside
the
Audit Division

1113.538  Technical Coordination Branch

Represents
the
Audit Division
in
technical
and
legislative
matters
and
performs the following
centralized audit activities:

Coordinates technical matters
with
Appellate Division
and the
Assistant Commissioner (Technical),
including
Technical Coordinator Program,
requests for technical advice,
Appellate Division actions,
and
review of tax briefs

Maintains file
and
makes appropriate briefing reports
on
sensitive cases

Reviews
external forms
and
form letters
submitted
by the
Regions;
coordinates
the
development
and
revision
of
National Office
external forms
and
form letters;
reviews
tax return forms
and related
public use forms
proposed
by the
Forms Committee

Coordinates,
controls,
and
processes
cases
involving special features
such as
restricted interest
and
recomputations
based on
court decisions
and
proposed settlements

Reviews jeopardy assessments

Assists
Chief Counsel
and
Department of Justice
in the
trial
and
settlement
of
cases

Maintains action control on cases in suspense awaiting
court decisions
or
National Office action

Responds to external communications generally involving questions
of
field actions in specific cases

Collaborates
with the
Program Assistance Staff
on
incentive awards program matters
and
Internal Audit Reports

Performs other technical assignments which do not fall within
jurisdiction
of other
branches

1113.54  Collection Division—Office of the Director

Accomplishes
the
Collection mission
with reference to the
filing
and
payment
requirements
of the
Internal Revenue laws
by
developing
and
supervising
(functional supervision)
nationwide programs
for
taxpayer assistance,
collection of unpaid accounts,
determination
and
analysis
of
why accounts become delinquent,
and
prevention of accounts from becoming delinquent,
as well as through
obtaining of delinquent returns,
measurement
of the
types
and
degrees
of
non-filing,
determination
and
analysis
of the
reasons
for
non-filing
and
reduction of non-filing

The Division
also
performs certain centralized
Collection functions
and
administers
the
disclosure provisions of the law
and
regulations concerning
inspection of returns
and
related matters
of
official record

1113.541  Administrative Services Office

Furnishes
administrative services
for the
operation
of the
Collection Division
of the
National Office
through performance of the following
functions:

Provides
for
administrative needs
of the
Division,
such as
centralized mails,
files,
distribution,
messenger,
photo-reproduction,
and
library
services

Maintains liaison
with the
Office of Assistant Commissioner (Administration)
on all
National Office Collection Division
administrative matters
(including
budgetary,
personnel,
training
and
facilities management
matters)

Provides administrative control
of
Incentive Awards suggestions
assigned to other elements
of the
Division
for
study
and
recommendation
and
makes certain all suggestions have been effectively coordinated within the
Division

Monitors,
coordinates
and
integrates
Collection Division portion of the
Management Improvement Report

1113.542  Analytical Services Staff

As a
staff
and
service
support element,
provides
analytical services
to the
Director/Assistant Director
and
all elements
of the
Collection Division,
and
identifies,
evaluates,
interprets,
reports
and
assists in reporting progress toward accomplishment
of the
Collection mission
through
performance of the following
functions:

Collects
and
presents
relevant statistical data
in an
organized
and
readily usable form
in accordance with management needs

Analyzes
and
evaluates
source data
and
other information,
prepares preliminary interpretations
and
presents preliminary reports
of
progress toward accomplishment
of
Collection mission
and
stated objectives

Provides these to
the
Director
and
concurrently
to the
other organizational elements
of the
Division

Performs across-the-board (horizontal) evaluation
of
Collection
programs
and
activities,
including
relating of external data
such as
economic
and
social
data
and
provides technical assistance
to
Branch Chiefs
in their
detailed (vertical) analysis
and
evaluation
of
specific programs

Researches,
develops
and
disseminates
to
Collection personnel
(National Office
and
Field
the
most effective
and
latest analytical methods
and
techniques
and the
most effective means
for
presenting
and
communicating
statistical data
and
interpretations

Serves as
Collection Division consultant
on these matters

Provides assistance
in
program evaluation,
general analysis
and
in preparation for visits
to
Field Offices
by the
Supervisor of Visits
and
other personnel;
as requested,
provides assistance in statistical research to all elements
of the
Collection Division
with reference
to
TCMP,
evaluation of
Collection Field workload,
and
other special
compliance
research
and
measurement
of
voluntary compliance

Serves
as
specialist
and

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9375

consultant
in
analytical methods
and
assists
District,
Regional
and
National
personnel
in
understanding
and
utilizing
techniques
and
date [data]
resulting from integrated analysis
of
relevant
internal
and
external
data

1113.543  Centralized Activities Office

Performs all centralized
Collection operations
retained in
the
National Office,
through
the following principal
functions:

Reviews
and
processes
all cases requiring approval of
the
Joint Committee on Internal Revenue
Taxation

(overassessments of $100,000 or more);
adjustments
of
World War II Excess Profits Tax;
adjustments
of
Post-War Credit;
Judgments
of the
District Courts,
and the
Court of Claims;
administrative settlements by
the
Department of Justice

Advises district directors
with reference to proper application in the final settlement of cases involving administration provisions of
the
Code
relating to
assessments,
collection,
abatements,
credits,
refunds,
and
restricted interest

Performs other centralized
functions
relating to:

offsets of
claims
and
debts;
redemption
of
Government securities;
redemption
of
mutilated currency;
requests for relief
under
Public Law 334:
and
arranges
for
Government depositories

Receives checks from
Post Office Department
from the
proceeds of
the
documentary stamps sales;
causes checks to be issued for distribution of certain tax collections
to
island possessions
and
Government Agencies
and
maintains an account current for same

Conducts
correspondence
and
engages in conferences
with
taxpayers,
other officials of
the
Service,
the
Department of Justice,
and other
Government Agencies
regarding the above activities

Serves in an advisory capacity to other
branches
of the
Division
in
developing
policies
and
procedures
in connection with these activities

1113.544  Special Projects Staff

Assists
the
Director/Assistant Director
and
all elements of
the
Collection Division
as a
Staff element
assigned special projects
and
activities
not directly identified with any single program for which a program management
branch has responsibility
and
especially involving coordination of management processes which apply to all
programs
and
activities
of the
Division
by
performing the following functions:

Monitors,
coordinates
and
integrates
the
planning activities
of the
Division,
including the
preparation of program planning document,
Work Plans
and
budget
and
financial
documents

Maintains
Work Planning and Control System
(including maintenance
of the
Operations List)
current
and
compatible
with
procedural issuances
and
coordinates the establishment of work priorities within
the System

Monitors,
studies,
coordinates
and
integrates
Field Collection
(DAR activities),
organization,
functions,
position responsibilities,
staffing
and
related personnel matters

Serves as
Division consultant
on
these matters

Collaborates
and
maintains liaison
with the
Office of the Assistant Commissioner
(Data Processing)

on
information system requirements
for
data
and
data processing,
reports
and
information systems design,
other
reports management activities,
and on
information storage
and
retrieval matters
(also
collaborating
and
maintaining liaison
with the
Office of Assistant Commissioner
(Planning and Research)

on
information
storage
and
retrieval),
and
coordinates
and
maintains
management surveillance
over all these matters
within the
Collection Division

Conducts
general management
and
other special studies
and
performs other assignments which are not within the specific jurisdiction
of the
program management branches
when
authorized
by the
Director
or
Assistant Director

Assists Director
in
determining permanent functional assignments
within the
Division
where such assignments are not clearly covered within the established
functional responsibilities

Coordinates internal audit matters related to the
Collection Division,
and is
responsible for completed action on internal audit reports,
keeping
branches informed
on
these matters

Monitors
maintenance
and
development
of
Part V
of the
Manual
by
all organizational elements
of the
Division,
and
serves as control point for all published issuances
of the
Division

Provides for
and
controls regularly planned
and
special visits by personnel of the various organizational elements
of the
Division
to
Field Offices

Responsible, on a continuing basis, for
management improvement,
work simplification,
better utilization of resources,
etc.,
with reference to assigned programs

1113.545  Delinquent Accounts Branch

Exercises program management responsibility
for
Collection Division’s functional supervision
of the
payment requirements
of the
Internal Revenue laws
through the
Delinquent Accounts Program
(collection of unpaid accounts,
determination
and
analysis
of
why accounts become delinquent,
and
prevention of accounts from becoming delinquent)
by
performing the following functions
with
reference
to the
Delinquent Accounts Program:

Formulates
and
recommends
policies

Develops
short,
intermediate
and
long-range
program
content
and
activities

Relates these
to
program planning documents,
preliminary work plans
and
budget
and
financial
plans

Develops,
reviews
and
revises
as
necessary:

systems,
procedures,
methods
and
other instructions
for
Collection field personnel,
including the
development
of
techniques
and
training guides

Analyzes,
evaluates
and
reports
to
Division Director
on
status,
progress
and
trends
with
reference to assigned programs
and
takes appropriate action required

Evaluates
and
reports
to
Division Director
on
status
and
trends
of
Field Operations
involving
assigned programs

Collaborates with
Office of Assistant Commissioner
(Data Processing)

on
substantive program
and
systems matters
pertaining
to
assigned programs

Collaborates with
Special Projects Staff
in
identifying need for
and
seeking improvement
of
reports
and
information
systems

Identifies need for
and
seeks improvement
of
records
and
internal forms
in
collaboration
with
Facilities Management Division

Recommends appropriate action on Incentive Award suggestions referred
by the
Administrative Services Office
and on
internal audit reports referred
by the
Special Projects Staff

Conducts studies required
for
problem identification,
problem solving,
planning,
assistance
to the
regions,
and
engages in “trouble-shooting”
for
assigned programs

Participates in
Division visits
to
Field Offices
and
conducts special purpose visits
as required

Responsible, on a continuing basis,
for
management improvement,
work simplification,
better utilization of resources,
etc.,
with reference to assigned programs

1113.546  Delinquent Returns Branch

Exercises program management responsibility for
Collection Division’s functional supervision
of the
filing requirements
of the
Internal Revenue laws
through the
Delinquent Returns Program
(obtaining of delinquent returns, measurement of the types and degrees of non-filing, determination
and
analysis
of the reasons for non-filing and reduction of non-filing)
by
performance of the following functions
with
reference
to the
Delinquent Returns Program:

Formulates
and
recommends
policies

Develops
short,
intermediate
and
long-range
program
content
and
activities

Relates these
to
program planning documents,
preliminary work plans
and
budget
and
financial
plans

Develops,
reviews
and
revises
as
necessary:

systems,
procedures,
methods
and
other instructions
for
Collection field personnel,
including the
development
of
techniques
and
training guides

Analyzes,
evaluates
and
reports
to
Division Director
on
status,
progress
and
trends
with
reference to assigned programs
and
takes appropriate action required

Evaluates
and
reports
to
Division Director
on
status
and
trend
of
Field Operations
involving
assigned programs

Collaborates with
Office of Assistant Commissioner
(Data Processing)

on
substantive program
and
systems matters
pertaining
to
assigned programs

Collaborates with
Special Projects Staff
in
identifying need for
and
seeking improvement
of
reports
and
information
systems

Identifies need for
and
seeks improvement
of
records
and
internal forms
in
collaboration
with
Facilities Management Division

Recommends appropriate action on Incentive Award suggestions referred
by the
Administrative Services Office
and on
internal audit reports referred
by the
Special Projects Staff

Conducts studies required
for
problem identification,
problem solving,
planning,
assistance
to the
regions,
and
engages in “trouble-shooting”
for
assigned programs

Participates in
Division visits
to
Field Offices
and
conducts special purpose visits
as required

Responsible, on a continuing basis,
for
management improvement,
work simplification,
better utilization of resources,
etc.,
with reference to assigned programs

1113.547  Disclosure and Liaison Branch

Serves as
taxpayer liaison office
for the
Division
and
administers the disclosure provisions
of the
law
and
regulations
concerning inspection of returns,
and
other matters of official record,
by
Congressional Committees,
Federal Agencies,
States,
and
in the case of documents in the custody
of the
National Office,
by
any person, through the following principal
functions:

Responds to inquiries (per-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9376

sonal visits,
correspondence
and
telephone)
from
sources external
to the
Internal Revenue Service
(e.g., Taxpayers,
Members of Congress,
Treasury Department
and other
Departments
and
Agencies)
on
matters pertaining
to Collection
programs,
activities
and
functions

Certifies documents under
the
Treasury Department Seal,
furnishing copies where appropriate

Prepares
Manual instructions,
revenue procedures,
delegation orders,
policy statements,
and
other instructions governing disclosure from official records

Acts on requests for testimony

Conducts
correspondence
and
engages
in
conferences
with
taxpayers,
officials
of the
Service,
States,
other
Federal Agencies,
and
Congressional Committees
on
disclosure matters

Serves in an advisory capacity to officials
of the
National Office
in
developing disclosure
policies
and
procedures

1113.548  Taxpayer Assistance Branch

Exercises program management responsibility
for
Collection Division’s functional supervision
of the
year-round
Taxpayer Assistance Program
to
assure
prompt,
accurate
and
responsive
replies
to
taxpayer inquiries
(walk-in
and
telephone),
through
participation
and
support
by
various organizational elements
of the
Service
with
reference
to
manpower
and
facilities,
and to
assure
uniformity
and
consistency
of
Service policy
on
furnishing assistance
to
taxpayers
through review
of
educational
and
informational
materials
issued for general
public use

Performs the following
functions
with
reference
to the
Taxpayer Assistance Program:

Formulates
and
recommends
policies

Develops
short,
intermediate
and
long-range
program
content
and
activities

Relates these
to
program planning documents,
preliminary work plans
and
budget
and
financial
plans

Develops,
reviews
and
revises
as
necessary:

systems,
procedures,
methods
and
other instructions
for
Collection field personnel,
including the development
of
techniques
and
training guides

Analyzes,
evaluates
and
reports
to
Division Director
on
status,
progress
and
trends
with reference to assigned programs
and
takes appropriate action required

Evaluates
and
reports
to
Division Director
on
status
and
trend
of
Field Operations
involving
assigned programs

Collaborates
with
Office of Assistant Commissioner
(Data Processing)

on
substantive
program
and
systems
matters
pertaining to assigned programs

Collaborates
with
Special Projects Staff
in
identifying need for
and
seeking improvement
of
reports
and
information systems

Identifies need for
and
seeks improvement
of
records
and
internal forms
in
collaboration
with
Facilities Management Division

Recommends appropriate action
on
Incentive Award suggestions
referred
by the
Administrative Services Office
and on
internal audit reports
referred
by the
Special Projects Staff

Conducts studies required
for
problem identification,
problem solving,
planning,
assistance
to the
regions,
and
engages in “trouble-shooting”
for
assigned programs

Participates
in
Division visits
to
Field Offices
and
conducts special purpose visits as required

Responsible, on a continuing basis,
for
management improvement,
work simplification,
better utilization of resources,
etc.,
with reference to assigned programs

1113.55  Intelligence Division—Office of the Director

Accomplishes
the
Intelligence mission
with
reference to enforcement
of the
criminal statutes applicable
to
income,
estate,
gift,
employment,
and
certain
excise tax laws
by
developing
and
supervising
(functional supervision—which includes evaluation)
nationwide programs
for the
investigation
of
suspected criminal violations
of
such laws
and the
recommendation
of
prosecution when warranted,
development of information concerning the extent
of
criminal violations
of all
Federal tax laws

Directs
and
supervises
activities
of the
Intelligence Division
and
assists
the
Assistant Commissioner (Operations)
in
planning
and
coordinating
the
Intelligence
program
and
activities
in the
field

Responsible
for
developing
and
assuring
effective application
of
policies,
programs,
and
procedures
for
investigations
of
alleged tax crimes
(other than
Alcohol
and
Tobacco
tax crimes)
and for
other special investigations
the
Commissioner
may direct

Also responsible
for
maintaining effective technical
and
advisory
liaison
with
regional
and
district offices
to
coordinate
Intelligence operations
and
direct certain investigations

1113.551 Administrative Office

Furnishes administrative services
for the
operation
of the
Intelligence Division
of the
National Office
by:

developing
and
preparing
budget requests
and
financial plans
as well as
supervising budget execution,
providing for the administrative needs
of the
Division
(such as
providing
and
maintaining
investigative
and
administrative
central filing systems
and
processing mail,
and
maintaining liaison
with the
Office of Assistant Commissioner
(Administration)

on all
National Office Intelligence Division matters
including
fiscal management,
personnel,
training
and
facilities
management matters);
developing
and
preparing projections
of
personnel costs
and
staffing charts;
collaborating
with
Administration
in the
procurement of investigative equipment
for
Field
and
National Office
use,
and
maintaining
inventory
and
current records
as to
location
of
Intelligence Division investigative equipment;
and
conducting special studies
relating to
personnel,
space,
budget
and
equipment

1113.552  Analysis and Evaluation Branch

Evaluates,
interprets
and
reports
progress
toward the accomplishment
of the
Intelligence mission
and
performs certain
support,
case review,
and
centralized operational
functions
by:

appraising the effectiveness
of
field Intelligence
management
and
investigative
operations
through
statistical studies
and from
narrative material
such as
visitation reports
and
internal audit findings;
collaborating
with the
Reports Division
for the
report
of
management
and
investigative
accomplishments;
consolidating,
evaluating
and
disseminating information reflecting accomplishments
of
programs
and
plans;
identifying
operational
and
management
deficiencies
through
statistical studies
and
analytical case reviews
and,
as appropriate,
initiating corrective action
or
referring the identified deficiencies
to the
appropriate
branch;
preparing
final
Intelligence recommendations
in
cases unresolved
at
regional level;
analyzing
selected cases
for
uniform application
of
policies,
programs
and
procedures;
disseminating information
on
current developments,
such as
legal decisions,
unique defenses
and
unusual investigative approaches;
collaborating
with the
Fiscal Management Division
in the
evaluation
of
field financial proposals;
submitting recommendation
for the
allocation
of
Intelligence
personnel
and
funds;
collaborating
with the
Office of Public Information
in the
preparation of news releases
regarding
closed cases;
conducting special
statistical
and
analytical
studies,
and
research;
and
participating, as directed,
in
field visits
in
connection
with the
national
program
and
management
review

1113.553  Investigative Techniques Branch

Develops
and
maintains
professional skills
of
special agents,
develops investigative techniques
and
performs certain support
functions
in the
accomplishment
of the
Intelligence mission
by:

conducting studies
and
developing intelligence training programs,
materials,
and
budget estimates
in
collaboration
with the
Training Division;
directing
and
conducting centralized
Intelligence training programs;
instructing at,
and
collaborating
in the
direction
and
supervision
of the
Treasury Law Enforcement School;
coordinating
and
evaluating
field training;
developing,
providing
and
maintaining
investigative handbooks;
evaluating,
developing
and
disseminating
investigative techniques;
identifying deficiencies
in
training programs
and
materials
and in
investigative techniques
and
initiating corrective action
or
referring identified deficiencies
to the
appropriate
branch;
developing
Intelligence investigative equipment standards;
allocating investigative equipment
to the
field
in
collaboration
with the
Operations Coordination Branch;
cooperating
with the
Personnel Division
in the
development
of
guidelines
and
standards
for
recruitment
of and
selection
of
Intelligence personnel;
collaborating
with the
Foreign Tax Assistance Staff
in
orienting interested enforcement officials
of other
Federal agencies,
and of
State
and
foreign governments
concerning
Intelligence
techniques,
procedures,
and
practices;
conducting special
studies
and
research
and
undertaking special assignments;
collaborating
and
consulting
with other
Service activities
and
Government agencies
concerning
training,
investigative
techniques
and
equipment;
and
participating, as directed,
in
field visits
in
connection
with the
national program
and
management review

1113.554 Operations Coordination Branch

Provides
the
field
with
operational assistance,
and
conducts,
directs,
and
coordinates
the
investigation of centralized cases
by:

interviewing
informants,
maintaining liaison
with
Committees of Congress,
representatives
of the
Service
and other
Government agencies
in order
to
obtain,
develop
and
disseminate
to the
field
pertinent information relating
to
tax evasion;
coordinating,
conducting
or
directing
investigations
which are
inter-regional in scope,
of a
sensitive nature,
or of
national interest;
responding
to
communications on matters pertaining

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9377

to operations, including correspondence for the signature of top
Treasury
and
Service
and
Treasury officials
informed of significant developments in sensitive cases and those of
national interest;
collaborating
with the
Investigative Techniques Branch
in
allocating investigative equipment
to the
field;
maintaining
and
controlling
the
National Office Intelligence Division investigative equipment pool;
coordinating certain phases of investigations
and
furnishing
the
field
with advice to resolve problems arising in the course of specific cases;
identifying
operational
and
management deficiencies
in
investigations
coordinated,
conducted
or
directed
by the
National Office
and
initiating corrective action
or
referring identified deficiencies
to the
appropriate
branch;
and
participating,
as
directed,
in
field visits
in
connection
with the
national
program
and
management
review

1113.555 Planning and Procedures Branch

Provides effective
management
and
technical programs
(including
Intelligence Division’s portion
of the
Commissioner’s Program Planning Document,
plans
and
procedures
for
accomplishments
of the
Intelligence mission
and
identities
as well as
corrects deficiencies
in
programming,
planning
and
procedural
guidelines
through
review
of
policies,
management reports,
reports
of
field visits,
other issuances,
and
special on-site studies,
and
through
consultation
and
coordination
with other
Service elements

Develops
organizational
and
staffing standards;
conducts special
studies
and
research;
consults
and
coordinates
with other
Service elements
on
such matters
as the
findings in internal audit reports,
the
preparation of the Long-Range Plan,
and the
development of criteria to be used in the automatic processing of returns to aid in identification of returns having criminal potential

Collaborates with the appropriate
Service elements
on
submission of legislative proposals
(including voluntary disclosure matters)
and
also in the development
of
personnel standards,
procedures
and
guidelines
for
Intelligence personnel

Evaluates
and
recommends
disposition
of
Incentive Awards
suggestions
and
proposals

Responds to communications on matters pertaining
to
Intelligence
programs,
plans,
and
procedures,
and
prepares,
as
necessary,
correspondence for the signature of top
Treasury
and
Service officials

Monitors,
coordinates
and
integrates
the
Intelligence portions
of the
Management Improvement Report
and the
Commissioner’s Annual Report

Participates as directed,
in
field visits
in
connection
with the
national
program
and
management
review

1113.56  Office of International Operations—Director of International Operations

The mission
of the
Office of International Operations
is to
encourage
and
achieve
the
highest possible degree
of
voluntary compliance
with the
Internal Revenue Code
and
related statutes
on the part of
citizen taxpayers residing or doing business abroad,
foreign taxpayers deriving income from sources within the United States,
and
taxpayers who are required to withhold tax on certain payments
to
nonresident aliens

and
foreign corporations

The Office of International Operations
accomplishes this mission
by:

Administering
and
enforcing
the
provisions
of the
Internal Revenue Code
and
related Statutes
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms
taxes)
in all areas of the world outside
the
United States
;
administering the provisions
of
tax conventions
with
foreign governments
concerning the exchange of information,
reciprocity in tax collection,
consideration
and
processing
of
claims alleging double taxation,
preparation
and
issuance
of
determination letters,
and
all other provisions
of
tax conventions
except
those relating
to the
preparation of regulations
and the
preparation
and
issuance
of
rulings
concerning
the
interpretation
or
application
of
tax conventions;
administering
the
provisions of law
relating
to
withholding of tax
on
certain payments
to
nonresident aliens
and
foreign corporations;
and
coordinating
for the
Service
all
foreign tax investigations
and
requests for information
(other than those relating
to
regulations
or
ruling
or
in the area of general assistance in the field of tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code
authorizing
the
acceptance
of
foreign currency
in
payment
of
United States tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts

1113.561  Executive Assistant to Director

Coordinates
the
work programs
and
other activities
of the
foreign posts
performed by permanently assigned post personnel

Coordinates
and
directs
audit,
intelligence
and
collateral
investigations
and
surveys
conducted through personnel temporarily assigned
overseas
and
makes appropriate recommendations,
holding necessary conferences
in
audit,
delinquency
and
evasion
cases

Coordinates
audit,
collection,
delinquency,
intelligence,
conference
and
offers in compromise work items
between the
foreign posts
and the
Divisions of the Office of International Operations,
other
Service components
and other
Government agencies,
including
determining whether action requested is feasible
and
whether it would be handled by
foreign representatives,
International Operations personnel on detail,
other
Government agencies
or
District personnel

To the extent provided
by
delegation,
supervises
and
evaluates
the
work
and
performance
of
foreign representatives

Makes certain
that
foreign representatives
have a
sound realistic program
(for their
territory)
that
ties into over-all
Service objectives
in the
international area

Keeps Director
informed
of
trends
in the
foreign area,
which will be employed in program development for the operation as a whole

Takes affirmative steps to maintain morale of personnel located
at
foreign posts

Exercises broad vision in determining proper utilization of information obtained
from
foreign representatives

Assists
the
Director
in the
performance
of the
functions
of the
Competent Authority
under
tax treaties
principally involving nonautomatic exchange of information
and
consideration of double taxation claims

Coordinates the
foreign travel of personnel
of the
Internal Revenue Service

Maintains liaison
with the
State,
Defense,
Commerce
and
Interior
Departments
,
with
Customs
and the
Office of International Finance
concerning
overseas operating matters

Plans
and
coordinates
the
Annual Taxpayer Assistance, Audit and Delinquency Program
abroad
and
plans
and
coordinates in conjunction
with the
military services,
the
Annual Military Assistance and School Program
for
overseas military personnel

1113.562  Operational Research Staff

Accumulates
and
analyzes
data
concerning
foreign tax laws,
U.S. Tax Treaties,
U.S. tax law changes,
revenue rulings
and
statements
of
Service policy

Prepares guidance memoranda
for
International Operations use

Coordinates
and
reviews
guidance memoranda prepared
in the
Office of International Operations

Reviews drafts of proposed
tax conventions
and
regulations thereunder
and
prepares comments thereon
regarding
the
administrative
and
operational
feasibility
of the
conventions
and
regulations;
prepares
analytical studies
of
technical problems
and
tax avoidance schemes
in the
international area
for the
purpose of disclosing tax law provisions
that are
weak,
ineffective,
inconsistent
or
unjust;
prepares
plans
and
programs
to
combat tax
avoidance
and
evasion
in the
international area;
prepares
legislative
and
regulatory
recommendations
for the
Office of International Operations;
reviews,
or
prepares
suggested tax forms
and
other material
for the use of
taxpayers
under the
jurisdiction
of the
Office of International Operations
and
coordinates technical matters having reference
to
proposed legislation
and
similar matters
with the various
Divisions
of the
National Office
and other
Government agencies

Accumulates
or
programs
for the
accumulation of data designed to show such information
as
extent,
nature,
location
of
U.S. taxpayer
business
and
trust
interest
outside
of
United States
,
progress
and
disposition
of
cases in this area
as well as
similar data relative
to
foreign business entities
ostensibly doing business
in
United States

Develops
and/or
operates
procedure designed
to
accumulate data
on
receipt
and
disposition
of
information relative
to
foreign business operations
of
concern
to
U.S.
which is received
from
Foreign Post Representatives

All such information shall be in such form
that
periodic
or
special requests
for
reports on the subject can be readily provided

Acts on assignment received
by
Director
from
Assistant Commissioner, Compliance,
or other
National Office officials
or
components,
of a
program
or
planning
nature

1113.563  Administrative Office

Performs all necessary administrative management activities,
including
development
of
personnel
and
budget
and
fiscal
programs,
cost estimates,
quarterly allocations
and
control of funds,
records

No. 144—5

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9378

management,
space
and
equipment
utilization

Coordinates
and
controls,
in conjunction with
the
Facilities Management Division,
the
printing
requirements
and
distribution
of
special tax forms required by
the
Office of International Operations
and the
distribution of all tax forms
to
embassies
and
consulates

1113.564  Collection Division

Receives
all
tax returns
and
related work items
accruing from
the
International Program;
processes
alien returns,
returns
of
citizens residing abroad,
Puerto Rican
and
Virgin Island
returns,
returns of certain
foreign corporations
and the
withholding returns
filed by agents making income payments
to
foreign addresses;
accepts
and
deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including
the
issuance of bills,
processing of claims,
scheduling of refunds,
and
maintenance of general ledger;
administers
the
provisions
of
tax treaties authorizing
the
automatic
and
other exchange of tax information between
the
United States
and
foreign countries;
administers
Section 6316
of
conditions,
the
acceptance
of
foreign currencies
in
payment
of
United States tax liabilities;
collects delinquent accounts
of
taxpayers residing abroad;
develops procedures relating to the collection of delinquent tax
from
citizens abroad
and
non-resident aliens;
and
maintains liaison with
the
State
and
Defense
Departments

and the
Bureau of Accounts
concerning
collection matters

Provides
advice
and
guidance
on
collection where performed
by the
Foreign Posts
and
personnel detailed
overseas

1113.5641  Returns, Receipts and Taxpayer Service Branch

Receives,
safeguards
and
deposits
all
funds tendered
to
International Operations
in
Washington, D.C.,
in
payment
of
Internal Revenue taxes

Receives,
controls,
examines,
processes
and
has final custody
of
tax
and
information
returns
(except
estate
and
gift)
filed with
International Operations
in
Washington, D.C.

Receives
and
opens
all
ordinary mail addressed
to
International Operations
in
Washington, D.C.

Stamps,
sorts
and
routes
such mail to its proper destination

Receives
and
answers
inquiry letters
from
withholding agents
regarding
withholding problems

Receives,
examines
and
transmits
all
correspondence
and
documents
containing
informational exchanges under
the
tax treaties
to and from
the various
treaty countries,
and
prepares all statistical reports required for the purpose of evaluating the extent
of
compliance
with
treaty provisions
and
value of the information exchanged

Certifies all amounts
withheld at source
from
income
of
non-resident aliens
and
claimed as credits on their final returns

Determines penalties
and
computes interest
on
other than individual returns

Mathematically verifies other than individual returns filed
with
International Operations
in
Washington, D.C.,
and
completes all prepayment credit adjustments

Provides
taxpayer service
to
U.S. citizens residing abroad
and
non-resident aliens
primarily
through
correspondence
and
occasionally through office interviews when
the
taxpayer
is visiting
Washington, D.C.

Provides advice to
the
Chief
of the
Collection Division
on
return,
receipts
and
taxpayer service activities
in
Puerto Rico

1113.5642  Revenue Accounting Branch

Performs revenue accounting services on all classes of tax returns filed with
the
Division
in
Washington, D.C.

Issues
statements of tax due,
installment notices,
and
taxpayers’ delinquent account assembly forms

Processes
all
claims
for
refund
or
abatement
filed,
prepares schedules of overassessment,
and
determines interest allowable thereon

Certifies
to
taxpayers’ payments
on
Form 899

Examines
and
allows
tentative carry back adjustments
and
claims within the $10,000 limitation

Compiles
statistical
reports
and
records

Maintains controls on blocked refund checks
due
taxpayers
in
“Iron Curtain” countries

Verifies mathematically
individual tax returns
and
processes
individual tax returns
received with remittances

Makes appropriate closing action on all audit adjustment cases

Provides advice to
the
Chief
of the
Collection Division
on
revenue accounting activities conducted
in
Puerto Rico

1113.5643  Delinquent Accounts and Returns Branch

Effects collection of delinquent accounts
of:

Citizens residing or doing business abroad
(primarily
by
correspondence,
and
through
levy on assets
in the
United States);
Aliens residing abroad
(primarily
by
correspondence,
and
through
levy on assets
in the
United States);
military personnel
having
APO
and
FPO
addresses

(primarily
by
correspondence
and through
Payroll Deduction procedures)

Obtains delinquent returns
of
non-resident taxpayers
on the
basis
of
Form 14 investigations
and
conducts delinquency surveys
in
overseas areas
by
correspondence

Maintains liaison
with the
Executive Assistance [Assistant]
to the
Director
of
International Operations
to
effect collection
of
TDA’s
and
to obtain delinquent returns
through the
foreign posts
and
personnel traveling
overseas;
the
Military Services,
concerning delinquent
military taxpayers
and the
serving
of
levies
on
overseas military personnel;
the
State Department,
concerning
collection of delinquent accounts from
citizens residing abroad

Provides advice
to the
Chief
of the
Collection Division
on
delinquent
accounts
and
returns work conducted
in
Puerto Rico

1113.5644  Puerto Rico Collection Branch

Is responsible for the performance of all collection work
in
Puerto Rico
and the
Virgin Islands
which involves primarily
the
administration
of the
FICA
and
Social Security tax laws
but
also includes collection activities involved
in the
income
and
other tax provisions
of the
Internal Revenue Code
as they apply
to
Puerto Rico
and the
Virgin Islands

Receives,
deposits
and
conducts
appropriate accounting for all tax payments;
receives
and
maintains custody
of all
tax returns;
processes
and
verifies
tax returns
and
other tax documents;
determines interest due
and
makes appropriate tax refunds;
collects delinquent accounts
by
distraint,
seizure,
sale,
etc.,
and
securies [secures] delinquent returns
by
canvassing
and
other methods

Sells
Alcohol Tax stamps
and
Collects
Alcohol
and
Tobacco
Tax taxes

in
Puerto Rico

1113.565  Audit Division

Is responsible for the direction of all audit examinations accruing from the
International Program
conducted by correspondence audit
in
Washington, D.C.,
and the
examinations conducted
by
Revenue Agents assigned
to
Washington,
excepting while examining officers are assigned
outside
the
continental limits of the United States
during which time they will be subject to the general supervision
of the
Executive Assistant;
provides
advice
and
guidance
on
audit work performed
by the
Foreign
and
Puerto Rico
posts

Makes certain
that
Internal Revenue agents manpower
will be applied to the most significant civil enforcement cases
in the
international area
(whether the assignment originates from information received
through the
Executive Assistant coordinating
the
Foreign Posts,
informant material
or
classification of returns)
and
will be responsive to information received
from the
Executive Assistant in this regard

Is responsible for the maintenance of good relations with the
several
Regions
and
districts
and
is responsive to their requirements for assistance
in the
foreign area

Is responsible
for the
returns classification,
conference coordination
and
audit service
functions

Is responsible for the review of all reports
of
audit examinations
and the
preparation of tax determination letters

Directs the conduct of examinations
of
estate
and
gift
tax returns

Directs programs for the exchange
of
estate
and
gift
tax data
with
foreign governments
under the
tax conventions

1113.5651  Review Staff

Is responsible for reviewing
for
technical accuracy
and
policy
and
procedure
adherence,
reports of examination
on
income,
estate
and
gift,
and
miscellaneous
taxes
and
offers in compromise

Prepares
and
issues
all
preliminary letters
and
statutory notices

Receives
taxpayer protests,
refers protests
to the
Conference Coordinator
and
closes protested cases
to the
Appellate Division
upon
recommendation
of the
Conference Coordinator

Furnishes technical advice
to
foreign
and
Puerto Rico
posts

and
all audit examining personnel,
considers special problems relating
to
specific cases
and
prepares recommendations thereon

Considers technical questions submitted
by
taxpayers,
foreign
and
Puerto Rico posts,
other
personnel
of the
Office of International Operations
and
issues determination letters thereon

1113.5652 Conference Coordinator

Reviews informal conference notification letters
and
related materials
on
required audit cases in which
the
taxpayer
has
requested an informal conference

Assigns all informal conference cases to personnel in accordance with
established
procedures
and
practices

Conducts conferences in the more

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9379

difficult cases
or
in cases in which he may be particularly qualified

Considers cases in which
the
Review Staff
has
taken exception to the informal conference decisions of other informal conferees,
for the purpose of coordinating
with the
Chief, Review Staff,
on
difficult technical issues

Screens all protests filed
by
taxpayers
in
response
to
30- or 60-day letters
for the
purpose of deciding whether further action is required by the examining units prior to reference of the case
to the
Appellate Division
for
consideration

To the extent time permits,
undertakes special assignments received
from the
Director
through the
Chief, Audit Division

1113.5653 Chief Classifying Officer

Is responsible
for
planning
and
executing
the
audit classification program
including
the
selection of returns to be examined
and the
determination of the organizational units where the returns can best be examined

Is responsible
for the
planning
and
execution
of
procedures involving the classification of other documents used in connection with examinations
such as
transferred cases
from other
districts,
information reports,
etc

1113.5654 Service Branch

Controls
all
income,
estate
and
gift,
and
miscellaneous
tax returns received
for
audit
or
investigation;
route work to appropriate units;
reproduces completed reports;
provides typing services
for the
Audit Division;
effects
closing action on examined cases;
assembles
audit production
and
statistical data
and
maintains controls on statutory expirations

1113.5655  Field Audit Group

Conducts audit examinations by examining
the
books
and
records
of
taxpayers
in the
United States
and
foreign countries
or
through correspondence
with the
taxpayer
or
his representative
on
foreign corporations
and other
foreign business entities
and
U.S. citizens residing abroad
and
nonresident aliens
with
large incomes
and
complex tax problems

Obtains information on suspected delinquent
taxpayers
and
obtains other tax information
while in
overseas areas

Upon referral
by the
Conference Coordinator
holds
conferences
with
taxpayers
in
Washington
and
foreign areas

1113.5656  Estate and Gift Tax Group

Conducts examinations
by
correspondence
or
field visitation
in the
United States
or
overseas when necessary
of
estate tax returns
of
U.S. citizens who died while residing abroad
or
non-resident aliens
with
substantial
property
or
income
in the
U.S.
and
gift tax returns filed
by
nonresident aliens
or
U.S. citizens residing abroad

Administers the program for the exchange
of
estate
and
gift
tax data
with
foreign governments
under the
tax conventions
including the
certification of the correctness of the tax determinations
and the
payment
of
estate
and
gift
tax liability thereon on returns
of
Districts
involving
substantial
property
or
income
in
foreign tax treaty countries

Initiates correspondence relating
to all
Federal
estate
and
gift
tax returns filed by,
or
due to be filed
by,
non-resident citizens
and
aliens

Holds
taxpayers conferences
and
considers protests upon referral
by the
Conference Coordinator
relative to recommended
estate
and
gift
tax determinations

Prepares determination letters in reply to correspondence
from
taxpayers
and
foreign governments
relating
to
estate
and
gift
tax matters

1113.5657  Office Audit Group A

Conducts office audit type examinations
by
correspondence
and
office interview techniques
on

(1) tax returns,
claims,
and
offers in compromise filed
by
non-resident aliens
and
U.S. citizens residing abroad
involving
difficult
and
complex
issues;
and

(2) selected
foreign corporations

Holds informal conferences
with
taxpayers
or
their representatives
in
Washington, D.C.,
upon referral by
the
Conference Coordinator

Prepares tax returns for,
and
audits books
of,
foreign corporations
and
alien individuals
whose property is in custody
of the
Alien Property Custodian
and
conducts conferences on these matters

1113.5658  Office Audit Group B

Conducts office audit type examinations
by
correspondence
and
office interview techniques
of
income tax returns
and
claims filed
by
non-resident aliens
and
U.S. citizens residing abroad

Examines
offers in compromise
and
excise tax claims

Holds informal conferences
with
taxpayers
or
their representatives
in
Washington, D.C.,
upon referral
by the
Conference Coordinator

1113.566  Foreign Posts

Pursuant to broad annual programs developed
in
Headquarters office,
initiates such actions in the assigned areas as are necessary
to
establish
and
maintain
satisfactory levels
of
voluntary compliance

Develops information indicating possible tax evasion,
delinquency
or
non-compliance
and
completes action thereon
or
forwards the information
to
Washington
for
further development

Conducts audits
of
income,
estate
and
gift
tax returns of a type justifying
field investigation
or
contact
abroad
and
conducts investigations on tax evasion cases

Effects collection of delinquent taxes
when
personal contact
or
investigation
abroad
is
required

Obtains information
on
audit,
intelligence
and
collection
matters
for other
service component
on
collateral requests

Holds
taxpayer conferences
and
effects settlements in cases
involving
timely
and
delinquent
income,
estate
and
gift
tax returns,
claims,
offers in compromise,
etc.,
particularly in those cases referred
abroad
by
International Operations headquarters
for
such purposes

Under specific direction,
assists
the
Director
in the
exercise
of the
Competent Authority provisions
of
tax treaties
by
holding preliminary discussions
with the
foreign government representatives
on the
settlement of issues in specific cases
involving
double
or
discriminatory
taxation
and
forwards information
to
Washington, D.C.

Maintains close liaison
with
foreign governments
in
tax treaty,
enforcement,
exchange of information,
technical
and
other highly complex
matters

Maintains close liaison
with
U.S. military authorities
and
taxpayer groups in the area
and
develops
and
implements
with their assistants [assistance] comprehensive programs relating to enforcement,
taxpayer assistance
and
school programs,
taxpayer-education releases,
and
similar measures
designed to assure a high level
of
compliance

Is responsible
for the
development
and
maintenance
of
desirable
public relations,
initiating appropriate
taxpayer-education programs
in the area

Furnishes technical assistance
to
taxpayers
with regard to both
current
and
delinquent
income,
estate
and
gift
tax matters

1113.567  Puerto Rico Post

Audits tax exempt
Puerto Rican corporations
to
uncover diversions of profits
from the
related
interests
and
associates
in the
U.S.
and
submits reports
to the
Executive Assistant
to the
Director
of
International Operations

Conducts all required
Internal Revenue Service functions
in
Venezuela,
Columbia,
the
Guianas
and
other countries
of the
Caribbean area
on
visitation trips
from
Puerto Rico
including
holding
taxpayer conferences,
taking necessary action
to assure
compliance with the tax laws,
maintaining liaison
with
U.S. military authorities
and
taxpayer groups
in the
area
and
contacting
the
foreign taxing authorities
for the
purpose of exchanging information

Obtains information
in
Puerto Rico
and the
Virgin Islands
on
estate
and
gift
tax returns filed
or
due to be filed
in the
area
to
assist
the
Estate & Gift Tax Group
in the
determination
of
estate
and
gift
tax liabilities

Audits employment tax returns
of
Puerto Rican residents
and
income tax returns
of
U.S. Government employees
and
Puerto Rican residents
deriving income
from
sources outside
Puerto Rico

Provides
administrative direction to
and
services
for the
Puerto Rico Collection Branch

1113.6 Office of Assistant Commissioner (Data Processing)

The Assistant Commissioner
(Data Processing)

is the
principal assistant
to the
Commissioner
and
Deputy Commissioner
on
all matters relating
to the
development
of
programs,
systems,
methods
and
procedures
for
implementation
and
operation
of the
Internal Revenue Service Automatic Data Processing Plan,
the
accounting
for the
internal revenue,
the
receipt
and
integrated processing
of
tax returns
and
payments;
and the
review
and
coordination
of
all reports

He exercises line supervision over the activities performed in the various
Divisions
in the
National Office
which are within his
jurisdiction
and the
National Computer Center
and the
Internal Revenue Service Automatic Data Center,
and is
functionally responsible
for
ADP activities
in
Regional,
Service Center,
and
District Offices

Confers
and
collaborates
with
officials
of
other
government agencies
and
private industry
to
assure compatibility of data which will be integrated
into the
ADP system of each

1113.61 Administrative Office

Plans,
organizes,
coordinates,
and
directs
the
administrative management

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9380

activities
of the
Office of Assistant Commissioner
(Data Processing)

at the
National level,
assisting
and
collaborating
with
Division Directors
and the
National Computer Center Director
in providing
budget,
personnel,
records
and
reports
management,
space management,
duplication,
supply,
and
other administrative services necessary
for the
internal administration,
management,
operation
and
functioning
of the
Office

1113.62  Operations Division—Office of the Director

Plans,
directs
and
coordinates
the
implementation
of the
ADP System
and the
performance of data processing activities
at the
IRS Data Center

Provides
functional supervision
over
data processing activities
in the
Regional Offices,
Service Centers
and
District Offices

This includes program planning for
and
evaluating these activities
and
directing the installation
of
Service Centers

Provides line supervision
over the
National Computer Center
and the
IRS Data Center
and
provides a liaison between those
centers
and
other organizational units
of the
Service served by them

1113.621  Field Coordination Branch

Responsible
for
monitoring
and
evaluating
the
progress
of
returns
and
documents
through the
ADP system
in
relation
to
established
standards
and
cycles;
for
providing higher management with reports on progress of production;
and for
recommending corrective action where necessary to assure
timely
and
efficient
processing

Conducts on-site studies of operations incident to the evaluation of progress of production,
and
performs
a
continuing
review
and
evaluation
of the
functioning of the entire
ADP system
to
determine how effectively the objectives of the system are being met

Identifies through on-site studies,
observation
or
otherwise,
the
existence of non-uniformity
in
organization,
procedures,
flow of work,
physical layout,
equipment,
etc.,
wherever uniformity
is
deemed
or
established
to be
necessary
to the
effective management
or
operation
of the
ADP system
and
recommends corrective action

Provides liaison
between
field data processing activities
and the
Systems Division
on the
improvement
of the
ADP system
and
procedures

Participates
with the
Systems Division
in
systems acceptability tests

Coordinates
development
and
analysis
of
evaluative data
under the
National Office Review Program,
including review
of
Internal Audit Reports
and
related liaison activities

1113.622  Program Development Branch

Responsible
for
developing
and
recommending
the
current
and
long-range
Data Processing
programs
and
plans
to
achieve
the
ADP Plan objectives,
and for
providing
related
coordination
and
guidance

Provides
support,
direction
and
guidance
of
all general administrative management
functions
of
field installations
of
Data Processing
including
procurement
of
buildings,
supplies
and
personnel;
organization;
redeployment;
training;
and
internal
and
external
information

Develops,
recommends,
or
evaluates
management control systems;
coordinates with appropriate officials to assure compatibility with other systems
and
furnishes specifications
to the
Systems Division

Responsible
for
preparing
and
coordinating
technical information materials relating to,
and in support
of,
data processing programs

Reviews
and
answers inquiries
from
taxpayers,
Congressmen,
and
others relating
to
operations,
procedures,
tax code provisions,
or
legal questions

Coordinates
with
field offices,
tax practitioners
and
taxpayers
in
resolving questions
and
problems
in
individual cases

Assists
with
recommendations
and
reports
on
legislation affecting data processing activities

1113.623  Resource Utilization Branch

Responsible
for the
development,
supervision
and
analysis
of the
Work Planning and Control System
for
manpower
and
equipment
requirements

Conducts studies to assure that resources are effectively utilized and are abreast with the needs
of the
ADP Program

Develops
and
prepares
Financial Plans
for
National Office activities
of the
Assistant Commissioner
(Data Processing)
,
recommends allocation
of
field activity budgetary estimates,
and
develops
and
updates
the
long-range plans as they relate
to
resources requirements
and
budgetary estimates

1113.624  National Computer Center

Responsible
for the
creation,
maintenance
and
updating
of
business
and
individual
tax accounts

Receives input data
from
Service Centers
and
processes against
master file

Produces output data for use in issuing
refund checks,
bills,
or
notices;
answering inquiries;
making delinquency checks;
detecting fraudulent refund claims;
classifying returns for audit purposes;
preparing reports;
and
other matters concerned
with the
processing
and
enforcement
activities
of the
Service

Performs other machine data processing activities as required

1113.625  IRS Data Center

Responsible for the performance of non-master file data processing operations for the Service

This includes the preparation
of
Treasury Department payrolls;
fiscal reports;
Statistics of Income;
Taxpayer Compliance Measurement Program,
including
both
work progress reports
and
special studies;
special tax research;
personnel analysis reports;
work planning
and
control reports;
data
for the
Long Range Plan
and
other purposes;
special tabulations
and
comparisons
for
States
and other
Federal agencies;
and
statistical information for management control
by
National
and
Regional
Headquarters
officials

1113.63  Reports Division

The Reports Division
develops
and
administers
a
Service-wide Reports Management Program
for an
overall management information
and
reporting complex
which is
integrated
with the
Automatic Data Processing system
and
which serves the needs of management at the various levels
of the
Service
for
planning,
controlling
and
evaluating
programs

The Division
performs an independent analysis service;
provides leadership
in
stimulating
and
developing
the
various analysis programs;
develops,
in collaboration with responsible operating officials,
effective analytic standards;
and
collects,
coordinates
and
presents data
and
related analyses
to
provide for appraisal
of
Service operations
by
operating officials,
the
Deputy Commissioner,
the
Commissioner
and
Treasury
officials

1113.631  Data Processing Analysis Branch

The Data Processing Analysis Branch
develops
and
administers
a
program
for
analysis
and
statistical evaluation
of the
continuing programs
of the
Data Processing Activity

Determines criteria,
establishes data requirements,
and
conducts both
continual
and
special
evaluation
with respect to:

the effectiveness
of the
Automatic Data Processing Program,
including the effect of shifts in program emphasis
between
Activities
on
Data Processing
and other
Service programs;
the
assessment of the status
of
Data Processing programs at all organizational levels,
as revealed through analysis of recurring reports
providing
accounting
and
broad statistical data
on the
operations
of the
Returns Processing
and
Revenue Accounting,
and
Service Center Activities;
the
Taxpayer Compliance Measurement Program

In exercising these responsibilities,
maintains close coordination
with the
Operations
and
Systems
Divisions
,
and
indicates to appropriate
Data Processing officials
possible alternate solutions to problems discovered through the evaluation process

Evaluates source data analyzed to ensure its [it’s] meeting professional standards
of
quality
and
timeliness;
coordinates with other offices
and
makes
field visitations
as necessary to correct problems

Collaborates with the other
branches
of the
Reports Division
and with the
Operations Division
in the
development,
review,
and
administration
of an
integrated reporting system which will provide the data necessary for areas of mutual concern

1113.632  Reports Management and Systems Branch

The Reports Management and Systems Branch
develops
and
administers:

the
policies,
procedures
and
standards
for a
Servicewide Reports Management Program,
and a
program to bring reporting systems of the various program areas
into a
coordinated,
overall management information
and
reporting complex
integrated
with the
Automatic Data Processing system

In collaboration with responsible operating officials,
studies
and
determines
specific management information requirements
for
planning,
controlling
and
evaluating
programs
of an
entire
Activity at the various levels
of the
Service;
prepares feasibility studies to determine
best
data gathering
and
processing techniques
(ADP system,
mechanical,
manual
or
combination of these);
develops reporting
and
related recordkeeping systems
and
integrates these
with the
overall management information
and
reporting complex;
and
implements
the
new
or
revised
systems

Provides
technical
guidance
and
assistance
for the
development
and
integra-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9381

tion
of
work planning
and
control systems

Operates
a
National Office clearance procedure
to
examine proposed reporting requirements
for
duplication,
overlapping,
conformity to standards,
and
compatibility
with the
overall management information
and
reporting complex;
and
periodically reviews established requirements to insure [ensure] continuing compatibility with the needs
of the
Service

1113.633 Reports Processing and Analysis Branch

The Reports Processing and Analysis Branch
develops
and
administers
a
program to provide
published managerial
and
operating
reports
and
related analyses
responsive to the needs of management
and
which are an integral part
of the
overall management information
and
reporting
complex

Conducts studies of requirements
for
Service-wide
published reports
and
designs
their
format
and
content;
reviews published reports to determine modifications needed to provide
for
changing program emphasis
and
requirements of management;
maintains liaison with
field offices
and
service centers
on
all
reporting documents
and
material received
for
review,
analysis
and
processing;
and
provides centralized processing services
for
published reports
and for
special requirements of the various organizational elements
of the
National Office

Performs an independent analysis service;
develops, in collaboration with responsible operating officials,
analytic standards;
and
collects,
coordinates
and
presents
data
and
related analyses
to
provide for appraisal
of
Service operations
by
operating officials,
the
Deputy Commissioner,
the
Commissioner
and
Treasury officials

Participates
in
planning
and
preparing
special reports used for top level decisions
on
Service operations
and the
administration of the tax program

Performs necessary research to compose replies to a variety of requests
for
management
and
operational-type information received
from
Congress,
local,
State
and
Federal
agencies
,
research
and
other organizations
and
individuals
interested in tax administration matters

1113.64 Systems Division

Plans,
directs
and
coordinates
the
Divisional activities
which
involve the evaluation
of or
making feasibility studies
of
proposed data processing systems, the
subsequent development of such systems,
and the
preparation,
issuance,
and
interpretation
of all
procedures
and
programming
related
to
data processing
and
related activities
of the
District Offices,
Service Centers,
and the
National Computer Center
of the
Internal Revenue Service

This responsibility includes:

design
of
manual
and
electronically
oriented tax
and
returns processing systems;
revenue accounting,
data processing
and
related systems;
detailed design
of
programming
specifications
and
instructions
for all
Service Centers
and the
National Computer Center,
testing
and
debugging
of
program routines;
systems acceptability testing,
and the
maintenance of all program routines after they became operational

1113.641 Master Files Program Branch

Responsible
for
interpretation
and
analysis
of
systems programming requirements
and
development of programs required to process
Internal Revenue
and
related data
in the
Individual
and
Business
Master Files

at the
National Computer Center

Analyzes specifications for the operation of approved computer applications as they pertain
to
master files processing

Contributes
the
master files part
of the
schematic diagrams
and
prepares
the
logic
and
block
diagrams
for
such processing

Translates diagrams into sets of computer instructions, coordinating
with the
Service Centers Programs Branch
to insure [ensure]
complete
compatibility
and
continuity

Proves programs
by
testing,
and
keeps computer
programs
and
instructions
up to date after they become operational

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

1113.642 Procedures Branch

Responsible
for the
development,
preparation,
issuance
and
interpretation
of
systems
and
procedures
pertaining to data processing
in the
Internal Revenue Service

Such activities include the operations performed
in the
receipt
and
processing
of
tax payments
and the
receipt
and
processing
of
tax returns

Establishes
and
maintains
the
procedures manual for data processing activities
of the
District Offices,
Service Centers,
and the
National Computer Center
to
cover
all the
procedures
and
operations
in the
respective offices

Responsible for designing systems required for processing
Internal Revenue data
through
electric accounting machines

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

Confers
and
collaborates
with
officials
of the
Internal Revenue Service,
Department of the Treasury,
General Accounting Office,
and other
governmental agencies
in the
performance of the above
functions

1113.643 Planning and Applications Branch

Responsible
for
conducting,
or
participating in the conduct
of,
studies which will determine
the
immediate
and
long range
system objectives
of the
Systems Division
and
develops
over-all systems plans
and
requirements
to meet
the
objectives;
develops
and
publishes
guidelines,
standards
and
applied programming techniques
for
uniform use by components
of the
Systems Division;
develops
guidelines
and
instructions
for the
uniform application
of
management
techniques
and
systems,
including the
development of related computer programs;
coordinates
and
approves
the
rental
or
purchase
of all
data processing,
peripheral,
auxiliary
or
special purpose systems equipment
required by the data processing activities
at the
National,
Regional,
or
District
Office
levels
and
continuously
evaluates
and
relates
new equipment
for
Service use;
reviews
and
evaluates
or
makes feasibility studies
and
recommends
acceptance
or
rejection
of such
proposed data processing programs

Conducts systems acceptability tests to determine readiness of total system to process data

Responsible for continuous
research
and
study
to
discover new
methods,
procedures
and
machine programs
involving
mechanical
and
data
processing equipment,
which
may be
feasible
or
adaptable
for
data processing applications
within the
Internal Revenue Service;
keeps informed of new development
in the
ADP field
and
considers each for possible inclusion in the data processing system

1113.644 Service Centers Programs Branch

Responsible
for
interpretation
and
analysis
of
systems programming requirements
and
development
of
service center input/output programs

Analyzes specifications for the operation of approved computer applications as they pertain
to
service center processing

Contributes
the
service center part
of the
schematic diagrams
and
prepares
the
logic
and
block
diagrams
for all
service center processing

Translates diagrams into sets of computer instructions,
coordinating
with
Master Files Programs Branch
to
insure [ensure] complete
compatibility
and
continuity

Proves programs by testing,
and
keeps computer programs
and
operating instructions
up to date after they become operational

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

Prepares machine instructions for off line data processing equipment

1113.7 Office of Assistance Commissioner (Inspection)

The Assistance Commissioner (Inspection)
acts
as the
principal assistant
to the
b>Commissioner
in
planning
and
carrying out
the
inspection program
of the
Internal Revenue Service

This includes
the
independent
review
and
appraisal
of all
Internal Revenue Service activities
as a
basis
for
protective
and
constructive
service
to
management,
and the
carrying out of a program for assisting management to maintain the highest standards
of
honesty
and
integrity
among its employees

The Assistance Commissioner (Inspection)
plans
and
directs
the
inspection program at both
the
national
and
regional
levels

At the National Office level
he supervises
two divisions:

the Internal Audit Division
and the
Internal Security Division;
and at the
regional level he supervises
the
Regional Inspectors

1113.71 Internal Audit Division

The Internal Audit Division
has
responsibility for conducting a program providing
for an
independent
review
and
appraisal
of the
operations
of the
Internal Revenue Service

This review provides information on the condition
of all the
functional activities
of the
Service
at the
National,
regional
and
district
levels
and
is sufficient in scope to provide a basis for constructive management action
by the
Service officials
responsible for the activities involved

The Division
is
also responsible
for a
systematic verification
and
analysis
of
financial transactions
and a
review
and
appraisal
of the
protective measures
and
controls
estab-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9382

lished at all operating levels

The organizational structure for program operations consists
of the
National Office Internal Audit Division,
and the
Regional Internal Audit Staffs
which are
headquartered
in the
same locations
as the
Regional Inspectors

The Director of the Internal Audit Division
under the general supervision
of the
Assistant Commissioner (Inspection)
is
responsible
for the
development
and
execution
of the
Division’s program

1113.711 Field Coordination Branch

The Field Coordination Branch
is
responsible for assuring that a uniformly high standard of internal audit performance
at the
regional level
is
maintained

Furnishes staff guidance at the top management level to
Internal Audit Division personnel assigned
to the
Regional Inspectors

Carries out a program
of
review
and
evaluation
of the
activities
of the
Regional Internal Audit Staffs
(including on-job visitations)

Responsible for evaluating matters reported
by the
Regional Internal Audit Staffs
concerning
the
Service’s operations
to
determine their significance
and
that action is initiated to call important matters to the attention of the
Commissioner,
Assistant Commissioners
or
other principal officials

Responsible for an evaluation of the adequacy of the action instituted
by
operating officials
at all
levels
to
correct deficiencies reported

Consults with top officials
in the
Offices
of the
Assistant Commissioners
(Compliance)

and
(Administration),
the
Fiscal Management Officer,
and the
Office of Chief Counsel
on
operating problems disclosed
by the
Internal Audit Division,
which
suggest a need for a revision in current operating instructions

Maintains liaison
with
National Office Internal Security Division
on
security cases pending
in the
regional offices

1113.712  Operations Branch

The Operations Branch
is
responsible for conducting periodic internal audits
of
National Office activities,
including the
annual audit
of the
Office of International Operations

Conducts
special surveys
and
procedural studies
as
requested
by the
Treasury Department,
the
Commissioner
or the
Deputy Commissioner

Carries out special assignments on particular phases of operations requested
by the
Assistant Commissioner (Inspection)
or the
Director

Assists
the
Treasury Department
in the
annual audit
of the
Exchange Stabilization Fund
and in the
annual review
of the
Treasury agency inspection programs

Assists
the
General Accounting Office
and the
Treasury Department
on
various phases of audit work,
such as
inventorying
Federal Reserve Notes stored in the vaults
at the
Bureau of Engraving and Printing

Responsible for conducting audits of
regional
and
district
offices

as
assigned
by the
Director

Carries out special assignments in cooperation
with the
Internal Security Division
on
cases requiring
the
specialized knowledge
and
training
of
personnel
of the
Internal Audit Division

1113.713 Program Development Branch

The Program Development Branch
is
responsible for developing
all of the
division’s
policy
and
procedural
instructions
and
guidelines,
including
specialized programs for staff development

These are necessary to maintain high professional standards
of
Internal Audit staff performance
and to
provide
the
most effective,
up-to-date methods
for the
uniform execution
of
Internal Audit’s Servicewide program

Develops
special internal management procedures
for the
Internal Audit Division
to
ensure adequate control of its activities
and to
promote maximum operational efficiency

Maintains a current knowledge of developments
in
electronic data processing
and
its applications
to the
Service’s operations

Participates
in the
planning
and
development
of the
Service’s ADP system
to
evaluate basic controls
and to
determine their effect
on
Internal Audit’s responsibilities

Develops procedures to utilize automatic data processing in carrying out principal segments
of the
Internal Audit Division’s program

Maintains liaison
with all
divisions
at the
National Office level,
including
the
Office of Chief Counsel,
in order to
determine operating
problems
or
developments
that
should be given attention in carrying out
the
Internal Audit Division’s program

In coordinating
with the
Training Division,
plans,
develops
and
carries out
the
basic
and
advanced
internal auditing training programs
to
assure the proper indoctrination of new staff members
and the
continuing professional growth
of all
Internal Audit Division personnel

1113.72 Internal Security Division

The Internal Security Division
plans,
develops,
and
controls
the
internal security program
for the
Internal Revenue Service
so as to
assist management in assuring the highest standards
of
honesty,
integrity
and
security
among
Service employees
and maintain
public confidence
in the
integrity
of the
Service

The program
includes
personnel background investigations
and
investigations
of
complaints
or
allegations of misconduct
or
irregularities,
including criminal,
concerning
Service employees;
also
Investigations
of
non-Service persons when their actions may affect the integrity
of the
Service,
including attempts
to
bribe
or
otherwise corrupt
Service personnel

The program also includes background investigations of certain applicants for enrollment to practice before
the
Internal Revenue Service,
investigations of charges against tax practitioners,
formal investigations of accidents
involving
Service
employees
or
property,
investigations of complaints alleging discrimination
because of
race,
creed,
color
or
national origin;
and the
maintenance
of
records
and
case files
relating
to
investigations conducted

The Division
also conducts such special
investigations,
studies,
and
inquiries
as
required
for the
Commissioner,
Office of the Secretary,
or
other components
of the
Treasury Department

The Division
is composed
of
four branches:

Complaint Case Coordination Branch,
Investigations Branch,
Planning and Programming Branch,
and
Security Case Coordination Branch

1113.721 Complaint Case Coordination Branch

The Branch
controls
and
coordinates
on a
nationwide basis
the
Internal Security Division function
of
investigating alleged violations
of
Federal criminal statutes
and of the
regulations
and
rules
governing the conduct
of
Service personnel;
actions
of
non-Service persons that may affect the integrity
of the
Service,
including attempts
to
bribe
or
otherwise corrupt
Service personnel;
charges against persons enrolled to practice before
the
Internal Revenue Service,
and
special investigations as required
for the
Commissioner
and
other components
of the
Treasury Department

The Branch
maintains a continuing
review
and
control
of
individual cases
to:

(a) assure that the scope
of the
investigations
and the
evidence
are
sufficient to provide a basis for conclusions by management,
the
Department of Justice
or
other authority;

(b) assure that established
policies,
procedures
and
techniques
are
being followed uniformly;

(c) to promote uniformity in investigative
coverage,
form
and
quality
of
reports,
and
administrative
and
criminal
dispositions;

(d) develop data
for
improvement,
simplification,
and
standardization
of
investigative operations;

(e) develop information that will aid management
in
planning
and
programming
Internal Security activities

The Branch
maintains liaison on criminal matters
with the
Office of the Chief Counsel,
other law enforcement segments
of the
Service,
Federal Bureau of Investigation
and other
Federal law enforcement agencies

1113.722 Investigations Branch

The Branch,
operating
on a
nationwide basis,
is
responsible for conducting extremely confidential investigations
of
complaints
and
allegations
of
misconduct
or
irregularities
concerning high level officials
of the
Service
and
other special investigations which by reason
of their
complexity
or
sensitivity,
or
because of their potential effect on the maintenance
of
public confidence
in the
integrity
of the
Service,
demand special handling

The Branch,
as the
investigative branch
of the
Internal Security Division
for
National Office personnel,
is
responsible for conducting background investigations of
applicants for,
or
incumbents of,
positions
in the
Service,
certain applicants for enrollment to practice before
the
Internal Revenue Service,
and
for applicants for positions with certain other components
of the
Treasury Department

In addition
the
Branch
conducts investigations of alleged violations
of
Federal
criminal statutes
and
rules
and
regulations
governing the conduct
of
Service personnel;
actions
of
non-Service persons that may affect the integrity
of the
Service,
including attempts
to
bribe
or
otherwise corrupt
Service personnel;
charges against persons enrolled to practice before
the
Internal Revenue Service;

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9383

formal investigations
under the
Federal Tort Claims Act;
investigations
of
alleged discrimination
because of
race,
creed,
color
or
national origin;
and
other special investigations as may be required
for the
Commissioner
and
other components
of the
Treasury Department

The Branch
maintains liaison
with the
Regional Inspectors
and
Assistant Regional Inspectors (Internal Security)
to
coordinate joint activities
and
in special situations to render assistance in the handling of difficult investigations

1113.723 Planning and Programming Branch

The Branch
is
responsible for providing staff assistance
to the
Division Director
in
planning
and
programming
the
Internal Security Division program

This includes formulating policies;
developing
technical
and
administrative procedural instructions,
including
manual issuances
and
investigative handbook;
conducting inspections
of the
Regional Internal Security Divisions;
conducting special surveys
of
National Office Internal Security activities;
developing
and
coordinating
training programs
for the
Division;
providing
technical
and
staff
assistance
to the
Treasury Law Enforcement Officer Training School;
directing the maintenance
of
record
and
case files
relating to investigations
by the
Division;
compiling
and
analyzing
reports
of
operational costs,
workload data,
and
statistics concerning
criminal
and
administrative
actions
resulting from
Internal Security investigations;
evaluating
manual issuances
or
proposals
originating outside
Inspection
which are
pertinent
to
Internal Security functions;
conducting special staff studies;
and
maintaining liaison with other
branches
of the
Internal Security Division,
the
Internal Audit Division,
and
other offices
of the
Service

1113.724 Security Case Coordination Branch

The Branch
controls
and
coordinates
on a
nationwide basis
the
Internal Security Division function
of
investigating
the
character
and
background
of
applicants for,
or
incumbents of,
positions
in the
Service

The Branch
reviews reports submitted
by the
National
and
field
offices

of the
Internal Security Division
concerning investigations conducted
for the
Internal Revenue Service,
for
certain other components
of the
Treasury Department
and for the
Director of Practice

These reports cover
all
character
and
security
cases,
all
National Agency Check and Inquiry (NACI),
and
enrollee applicant cases
in which
unfavorable
or
questionable information
is
disclosed,
formal investigations
under the
Federal Tort Claims Act,
and
investigations
of
alleged discrimination
because of
race,
creed,
color
or
national origin

The purpose of these reviews
is to:

(a) assure
that the
high suitability
and
security requirements
for
Government employment
and the
investigative requirements
of the
Service have been met;

(b) assure
that
policies
and
procedures
are
being followed uniformly;

(c) develop
factual data
for
improvement,
simplification,
and
standardization
of
investigative operations;

(d) promote
nationwide uniformity
in the
approach,
operating techniques,
and
administrative results
of
character
and
background
investigations;

(e) develop information
to
aid management
in
planning
and
programming
Internal Security activities

The Branch
directs all
investigative activities
and
coordinates administrative activities incidental to the issuance of
Top Secret Defense Information Clearance letters
to
Service personnel
and
Confidential clearance letters
to
Service employees
when required

1113.8 Office of Assistant Commissioner (Planning and Research)

The Assistant Commissioner
(Planning and Research)

acts as the
principal assistant
to the
Commissioner
in the
coordination
of
plans
and
policies,
research,
statistics,
and
systems development;
and
consults with
and
advises
the
Commissioner,
the
Deputy Commissioner,
the
Assistant Commissioners,
and
other principal officials
regarding
the
basic policies
of the
Service

The Assistant Commissioner
(Planning and Research)

represents
the
Commissioner
on
these matters in relations
with the
Treasury Department,
the
Congress,
other
Government agencies
and
outside organizations

He discharges these primary responsibilities in cooperation with the appropriate
Assistant Commissioners
(or other principal officials),
each of whom exercises related responsibilities
within his own
functional area

The Assistant Commissioner
(Planning and Research)

is
responsible for
and
supervises the activities
of
four divisions:

Plans and Policy Division,
Research Division,
Statistics Division,
and
Systems Development Division

1113.81 Plans and Policy Division

The Plans and Policy Division
develops
and
administers
a
system integrating the plans
of all
Service activities
into a
comprehensive
Master Plan
and
monitors the implementation
of the
Master Plan

The Division
participates in the formulation
of the
basic policies
and
organization
of the
Service;
develops
and
administers
systems whereby top management
reviews
and
confirms
current
Service
policies
and
organization
and
approves modifications thereto,
and
administers the internal management document system
and
reviews issuances for conformance to basic policies
of the
Service

1113.82 Research Division

The Research Division
conducts advanced research
(independently
or
in conjunction with other offices)
into the
Federal tax system
to
develop new approaches to improve
the
Service’s operations
and
to reduce
the
compliance burden
on the
taxpayer;
directs such research; within the framework of tax policy determined
by the
Treasury Department;
and
furnishes
leadership
and
coordination
for the
program
of
Federal-State cooperation in the field of tax administration

The Division
actively participates with the appropriate staffs
of the
Treasury Department
and the
Assistant Commissioner (Technical)
in the
preparation
of
legislative proposals
and
regulation revisions
resulting
from the research conducted;
designs
and
carries out
surveys,
studies,
polls,
and
other forms of research to provide
the
Service
with the
basic data needed
for the
formulation
of
operating
programs
and
plans;
and
prescribes
the
nature
and
content
of
statistical analyses made by other offices but required for the research
functions
of the
Division

1113.83 Statistics Division

The Statistics Division
conducts research
and
prepares statistics
with respect to the
operation
of the
income tax laws
as
required annually
by the
Internal Revenue Code
to
provide basic information
for
tax studies
and
legislation
by the
Congress
and its
committees,
for
administrative use
by the
Secretary of the Treasury
and the
Commissioner of Internal Revenue,
and for the
Federal benchmark statistical programs
on
income,
wealth,
and
finance;
and
performs
other related research
and
statistical
functions

The Division
consists
of the
Income, Finance, and Wealth Branch,
the
Statistical Techniques Branch,
and the
Systems Planning and Review Branch

1113.831 Administrative Office

Performs all administrative management activities,
including
personnel,
budget,
and
fiscal
programs,
cost estimates,
allocations
and
control of funds,
records management,
travel,
space
and
equipment
utilization

Coordinates
and
controls,
in
conjunction
with the
Facilities Management Division
the
printing requirements
of the
Division
and
statistical processing contracts,
other office services required

Serves as a focal point
for
Division contacts
with
Personnel,
Fiscal Management,
and
Facilities Management
Divisions

1113.832 Income, Finance, and Wealth Branch

The Income, Finance, and Wealth Branch
performs
statistical
and
economic
research
with respect to the operations
of the
income tax laws
as
required
by the
Internal Revenue Code

It
identifies
and
analyzes
actual
and
prospective
needs of users
of
income,
wealth,
and
financial
data
reported on tax returns

The Branch
plans,
evaluates,
and
modifies
these needs
to
develop
an
integrated statistical program
and
prepares specifications for data preparation

It
interprets,
analyzes,
and
presents
the
resulting statistics through publications
of the
Internal Revenue Service,
such as the
“Statistics of Income” series,
and in
consultation
with
appropriate
policy
and
management
officials

1113.833 Statistical Techniques Branch

The Statistical Techniques Branch
conducts research
in
sampling
and
other statistical techniques
to
achieve efficiency in producing the program
of the
Division

It
designs samples
and
prepares estimates
of the
tax-return population
and
workload

It
reviews the application of the sampling specifications,
conducts variance analyses,
and
makes other evaluations
of the
adequacy of the data

It
conducts research
in the
development
and
adaptation
of
equipment,
techniques,
and
personnel
to the
solution of specific

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9384

problems
of the
Division

It
develops
and
maintains
statistical standards for application
to the
Division’s program

1113.834 Systems Planning and Review Branch

The Systems Planning and Review Branch
designs systems
and
develops operational plans
for use in
producing the statistics required by the programs
of the
Division,
and
prepares related
procedures,
forms,
and
instructions

It coordinates
the
planning,
scheduling,
and
processing
of the
statistical work performed at decentralized locations

It
develops computer systems for completing statistical projects
and
prepares detailed computer
programs
and
routines

It
develops
and
applies
operating techniques
for
quality control,
providing standards of measurement
and
instituting methods developed through operations research

It evaluates the statistics produced in terms
of
original specifications,
costs,
and
procedures

1113.84 Systems Development Division

The Systems Development Division
is
concerned both
with
electronic systems
and
other systems

It conducts a continuing program relative
to the
availability
and
capability
of
electronic data processing systems
and
other electronic
or
automation
equipment
and
systems,
the
feasibility
and
adaptability
of
electronic equipment to specific
Service tasks,
and the
development of special modifications
for
Service purposes

The Division
reviews
and
coordinates
projects of other offices involving the adaptation of electronic equipment
and
participates
in the
selection
and
installation
of
electronic
equipment
and
systems

With respect to other systems,
the
Division
examines
and
makes recommendations
for
improvement
or
extension
of
internal systems
(such as those relating
to
reporting,
processing,
accounting,
enforcement,
records management,
and
communications),
reviews
and
coordinates
system-improvement efforts of other offices,
and
initiates
and
develops
projects of its own;
furnishes other offices
of the
Service, on request,
advisory
and
consultative
services
on
systems problems;
studies possibilities of integrating
paperwork
and
data-handling
systems
and
equipment;
and
surveys,
develops
and
tests
equipment
used
or
usable
by the
Service

1113.9  Office of Assistant Commissioner (Technical)

The Assistant Commissioner
(Technical)

acts as
principal assistant
to the
Commissioner
in
providing basic
principles
and
rules
for
uniform
interpretation
and
application
of the
tax laws
(other than
alcohol,
tobacco,
and
firearms
taxes,
but including
the
manufacturer’s
excise tax on firearms
under
sections
4181

and
4182
of the
Internal Revenue Code)

In carrying out this mission he:

Issues
and
publishes
rulings,
advisory statements,
and
other tax guide materials
for the
benefit
of the
taxpaying public
and
Revenue officials;
directs programs
for
clarification
and
simplification
of
tax rules;
develops
(including responsibility
for the technical content)
all
tax return
forms
and
instructions
(other than those dealing
with
alcohol
and
tobacco
taxes

and the
National
and
Federal
Firearms Act
);
acts as competent authority in matters involving
interpretation
or
application
of
tax conventions;
provides
advice
and
assistance
throughout the
Service
and,
where appropriate,
the
Treasury Department,
other
government agencies,
and
Congressional Committees,
depreciation,
depletion,
and
valuation
matters;
conducts a technical liaison program
with
Service field offices;
conducts a program of annual visits
by
Technical personnel
who are specialists in the various tax areas
to
Service field offices
to
discuss
and
explore
matters
of
mutual concern
and
interest;
coordinates
with the
Office of the Chief Counsel
in
providing
advice
and
assistance
to that
office,
and to the
Treasury Department
and the
Committees of Congress,
on
legislative
and
regulatory
matters;
reviews
all
new
or
amendatory
regulations
for
administrative feasibility
and
adequacy;
coordinates
with the
Office of the Chief Counsel
and the
Department of Justice
in
providing
advice
and
assistance
on
matters in litigation;
and
coordinates
with the other
Assistant Commissioners
and,
where appropriate,
with the
Treasury Department,
other
government agencies,
and
outside professional groups
and
industry
and
trade associations,
on
matters of mutual concern

The Assistant Commissioner
(Technical)

is
authorized to prescribe the extent,
if any,
to which any rulings issued by him
or
pursuant
to
authorization from him,
shall be applied without retroactive effect

He is also
authorized to enter into a written agreement
(Closing Agreement)
with
any person relating to the tax liability of that person
(or of the
person
or
estate
for whom he acts)
in respect of any rulings issued by him
or
pursuant
to
authorization from him

The Assistant Commissioner
(Technical)

is
responsible for
and
supervises
the
activities
of
four
divisions:

Income Tax Division,
Exempt Organizations and Pension Trust Division,
Miscellaneous Tax Division,
and
Technical Publications and Services Division

1113.91 Income Tax Division—Office of the Director

Has primary responsibility
for
providing basic principles
and
rules
for
uniform interpretation
and
application
of the
tax laws
in
areas involving the application
of
Federal income taxes
and the
interest equalization tax
to
corporate
and
noncorporate
taxpayers
(including
individuals,
partnerships,
estates
and
trusts);
those involving
tax conventions;
those involving
depreciations,
depletion,
and
valuation
issues;
and
those involving the taxable status
of
exchanges
and
distributions
in
connection
with
corporate reorganizations,
organizations,
liquidations,
etc

In carrying out these responsibilities,
the
division:

Issues rulings
to
taxpayers,
technical advice
to
District Directors
and
Regional Commissioners,
and
advises
the
Appellate
and
Audit
Divisions

of the
Service’s position
on
particular issues;
drafts
Revenue Rulings,
Revenue Procedures,
and
Technical Information Releases
to be
published for the guidance
of
taxpayers
and
Service personnel;
drafts,
or
reviews,
IR Manual Issuances
to be
published for the guidance
of
Service personnel;
reviews,
or
where appropriate,
assists in preparing
technical booklets,
training materials,
pamphlets,
and
other materials prepared
for the
guidance
of
taxpayers
and
Service personnel;
conducts special studies of technical problem areas,
including reappraisals
of
current
rules
and
practices,
with a view toward
reducing controversy
and
promoting uniformity;
reviews
Actions on Decisions announcing
the
Commissioner’s position
on
adverse decisions
of the
Tax Court of the U.S.,
prior to publication
in the
Internal Revenue Bulletin;
initiates recommendations
and
coordinates
with the
Office of the Chief Counsel
in
providing
advice
and
assistance
to that office,
Treasury Department
and the
Committees of Congress,
on
legislative
and
regulatory
matters;
coordinates
with the
Office of the Chief Counsel
and the
Department of Justice
in
providing
advice
and
assistance
in
connection with matters in litigation;
reviews
newly proposed
and
amendatory regulations
for
administrative feasibility
and
adequacy;
analyzes
and
acts upon reports submitted
by
field offices
under the
Technical Coordinator Program
which
disclose tax administrative
problems,
abuses,
and
inequities,
as well as the
views of operating personnel
as to the
quality
and
effectiveness
of
regulations
and
tax return forms,
the
need
for
new
or
amendatory
legislation
or
regulations,
etc.;
coordinates on matters of mutual concern
with other
Technical divisions,
the
Compliance organization
and,
where appropriate, with other offices
of the
Treasury Department
and other
Government agencies;
supplies the
Audit Division
with
names
or
essential identifying characteristics
of
persons
or
organizations,
and
otherwise
advises
and
assists
the
Audit Division
in the
selection of representative cases, involving issues
on which
Service position
needs to be
established,
clarified,
or
otherwise developed;
aids the
Audit Division
in
developing
the
scope
and
techniques
needed
in the
examinations
or
investigations
of
such issues;
and
supplies information for use
by the
Audit Division
in
programming,
evaluating,
and
guiding
audit operations
throughout the
Service;
renders assistance
to the
Audit Division
in the
evaluation
of
field engineering staff requirements;
participates in the development
of
tax return
forms
and
instructions
and
reviews pertinent portions
of
public use
forms
and
instructions;
invites outside
professional groups
and
industry
and
trade associations
to
participate in conferences
and to
submit
comments,
briefs
and
suggestions
in
connection
with
tax
problems
and
matters
involving
Revenue Rulings
or
Revenue Procedures
proposed
for the
solution of tax problems;
conducts conferences annually in each
of the
Regional Offices
together,
where appropriate, with representatives
of the
Chief Counsel’s Office
and the
Audit Division,
meeting with
field personnel
to
discuss major programs
of the
Technical Organization,
to
present papers on particular substantive areas,
to
discuss
and
explore
possible solutions to technical

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9385

areas of concern
to
field offices,
and to
discuss other matters of mutual concern;
makes determinations with respect
to
earnings
and
profits
of
corporations
and the
taxable status of distributions to shareholders;
acts on applications
for
changes in
or
adoption
of
accounting
methods
and
periods;
and
acts as competent authority in matters
involving
interpretation
or
application
of
tax conventions

In areas involving the application
of
Federal taxes
in
connection with provisions relating
to
depreciation,
depletion
and
valuation
issues,
this
division also:

Passes upon requests for approval of plans for the aggregation of nonoperating mineral interests as a single property
under
section 614(e)
of the
Code;
provides
informal technical advice
to
field offices;
post-audits
the
depreciation,
depletion
and
valuation
issues of cases on which engineering reports have been prepared
and
a sample of other large cases involving such issues;
provides
direct assistance on matters
involving
depreciation,
depletion
and
valuation
issues upon request
to
regional
and
district
offices
,
including
assistance of classification of returns;
provides
or
secures
expert witnesses in support
of
Government position in cases of litigation,
and
assists
Government Counsel
in
preparation
and
presentation
of
cases
and
in negotiations of settlements;
prepares jointly
with
Compliance
training materials
including handbooks;
prepares
and
presents
material
in
professional
and
technical
developments
at
engineering institutes;
and
prepares material for inclusion
in the
engineer coordination digest
calling attention to important new developments

The Division Director
is
responsible for
and
supervises
the
activities
of
four
branches:

Corporation Tax Branch;
Individual Income Tax Branch;
Depreciation, Depletion and Valuation Branch;
and
Reorganization Branch

1113.831 Corporation Tax Branch

In matters involving the application
of
Federal
income
and
profits
taxes
to
corporate
taxpayers,
including the
taxation of insurance companies
under
Subchapter L
and
those relating to consolidated returns of affiliated groups,
this
branch:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
and
Technical Information Releases
and
Internal Revenue Manual issuances;
reviews,
or
assists
in the
preparation
of
booklets,
pamphlets,
and
other materials prepared
for the
guidance
of
Service personnel
and the
public;
conducts special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other offices
of the
Service,
including the
Office of the Chief Counsel
and,
when appropriate,
the
Treasury Department,
other
Government agencies,
and
Congressional committees;
reviews proposed regulations
for
administrative feasibility
and
adequacy;
analyzes
and
acts upon reports submitted
by
field offices
under the
Technical Coordinator Program;
coordinates with other
Technical branches
on
matters of mutual concern;
advises
and
assists
the
Audit Division
in
regard to
the
Service’s audit program;
participates in the development
of
tax return
forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
and
participates
in
Technical’s Annual Field Conference Program

It also performs the same
functions
with respect
to
both
corporate
and
noncorporate
taxpayers in the field of:

Income
of
States
and
municipalities
(section 115);
amortization
of
emergency
and
grain storage
facilities
(sections 168
and
169;
research
and
Experimental Expenditures
(section 174);
LIFO inventory
(section 472);
Farmers Cooperatives
and
tax treatment as to patrons
(sections 521
and
1381
through
1388);
taxation
of
Regulated Investment Companies
and
their shareholders
(section 851
to
855);
foreign tax matters which involve determination of sources of income
(sections 861
to
864);
taxation
of
nonresident alien individuals
and
partnerships
or of
alien residents
of
Puerto Rico
(sections 871
to
876);
interpretation
and
application
of
tax treaties
(section 894);
foreign tax credits
(sections 901
to
905);
income
from
possessions
(sections 931
to
934;
involuntary conversions (sections 1033
and
1071);
small business corporation stock losses
(sections 1242-1244);
election to be taxed as a corporation
(section 1361);
(Subchapter S, Elections
(sections 1371
and
1372);
mitigation of effect of renegotiation of war contracts
or
disallowance of reimbursement
(section 1481);
interest equalization tax
(sections 4911
through
4920
of the
Internal Revenue Code);
and
requets [requests]
for
permission for change
in or
adoption
of
accounting periods
and
methods
(except methods of accounting
for
depreciation
and
depletion)

The Branch
also
acts as competent authority in matters
involving
interpretation
or
application
of
tax conventions,
and
makes determinations with respect
to
earnings
and
profits
of
corporations
and
the taxable status of distributions to shareholders

1113.912 Depreciation, Depletion and Valuation Branch

Provides
advice
and
assistance
throughout
the
Service
and the
Treasury Department
and,
under Main
Treasury
direction
and
in coordination
with the
Office of the Chief Counsel,
to
Congressional committees,
on
depreciation,
depletion,
and
valuation
questions
arising
in the
oil
and
gas,
mining,
timber,
pulp
and
paper,
industrial,
public utilities,
real estate,
and
commercial
fields;
and
assists
the
Office of the Chief Counsel
and the
Department of Justice
in the
development of cases involving such issues
for
trial
or
pre-trial settlement

In areas involving the application
of
Federal taxes,
this
branch also:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases
and
Internal Revenue Manual issuances;
reviews
or
assists
in the
preparation
of
booklets,
pamphlets
and
other materials prepared for the guidance
of
Service personnel
and the
public;
conducts special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
reviews proposed regulations
for
administrative
feasibility
and
adequacy;
analyzes
and
acts
upon reports submitted
by
field offices
under the
Technical Coordinator Program;
coordinates with other
Technical branches
on
matters of mutual concern
and
assists
the
Audit Division
on its
responsibility
for
planning
and
coordinating
engineering aspects of the audit program,
including assistance in the evaluation
of
field engineering staff requirements,
participates in the development
of
tax return forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
passes upon requests for permission to change methods of accounting
for
depreciation
and
depletion
and for
approval of plans for the aggregation of nonoperating mineral interests as a single property
under
section 614(e)
of the
Code;
provides
informal technical advice
to
field offices;
postaudits
the
depreciation,
depletion
and
valuation
issues
of
cases on which engineering reports have been prepared,
and a
sample of other large cases involving such issues;
provides direct assistance
to
regional
and
district
offices
,
upon request,
on
matters involving
depreciation,
depletion
and
valuation
issues,
including assistance on classification of returns;
provides
or
secures
expert witnesses in support
of
Government position in cases of litigation,
and
assists
Government Counsel
in
preparation
and
presentation
of
cases
and
in negotiations of settlements;
prepares
training materials,
including handbooks,
jointly with
Compliance;
prepares
and
presents
material
on
professional
and
technical
developments
at
engineering institutes,
and
develops
and
conducts
training programs for engineers;
and
prepares material for inclusion
in the
engineer coordination digest
calling attention to important new developments

1113.913  Individual Income Tax Branch

In matters involving the the application
of
Federal income taxes
to
noncorporate
taxpayers
(including
partnerships,
estates,
and
trusts),
and
with respect to the application of
employment taxes
(Chapter 21
to
25 inclusive,
of the
Internal Revenue Code)
to
both
corporate
and
noncorporate
taxpayers,
and
with respect to the taxes imposed on self-employment income
(Chapter 2),
this
branch:

Issues rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases
and
Internal Revenue Manual issuances;
reviews
or
assists
in the
preparation
of
booklets,
pamphlets
and
other materials
prepared for the guidance
of
Service personnel
and the
public;
conducts special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other offices
of the
Service,
including
the
Office of the Chief Counsel,
and
when appropriate,
the
Treasury Department,
other
Government agencies,
and
Congressional committees;
reviews proposed regulations
for
administrative
feasibility
and
adequacy;
analyzes
and
acts
upon
reports submitted
by
field offices
under the
Technical Coordinator Program;
coordinates
with other
Technical branches
on
matters of mutual concern;
advises
and
assists
the
Audit Division
in regard
to the
Service’s audit program;
participates in the development
of
tax return
forms
and
instructions,
and
reviews pertinent por-

No. 144—6

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9386

tions of public use
forms
and
instructions;
and
participates
in
Technical’s Annual Field Conference Program

The Branch
also
considers issues involving:
corporate contributions
(section 170
of the
Internal Revenue Code);
cooperative housing corporations
(section 216);
employee stock option
and
stock purchase
plans
adopted by a corporation for its employees
(sections 421-425);
real estate investment trusts
(sections 856-858);
compensation of employees
of
foreign governments (section 893);
earned income from sources
outside
the
United States
(section 911);
Supplement S, that portion which relates to taxation of shareholders
(sections 1373-1376);
withholding of tax
on
foreign corporations
(section 1442)

1113.914 Reorganization Branch

In matters involving the taxable status
of
exchanges
and
distributions
in
connection
with
corporate reorganizations,
reorganizations
and
liquidations,
stock dividends,
redemptions,
exchanges,
obedience
to
S.E.C. orders,
and
distributions pursuant
to the
Bank Holding Company Act,
this branch:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases
and
Internal Revenue Manual issuances;
reviews
or
assists
in the
preparation
of
booklets,
pamphlets
and
other materials
prepared for the guidance
of
Service personnel
and the
public;
conducts
special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other offices
of the
Service,
including
the
Office of the Chief Counsel,
and
when appropriate,
the
Treasury Department,
other
Government agencies,
and
Congressional committees;
reviews
proposed regulations
for
administrative feasibility
and
adequacy;
analyzes
and
acts upon reports submitted
by
field offices
under the
Technical Coordinator Program;
coordinates
with other
Technical branches
on
matters of mutual concern;
advises
and
assists
the
Audit Division
in
regard
to the
Service’s audit program;
participates
in the
development of tax return
forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
and
participates
in
Technical’s Annual Field Conference Program

This branch
also
determines whether
distributions,
redemptions,
exchanges,
or
transfers
referred to
in
sections 306(b)(4),
355(a)(1)(D)(ii),
367,
and
1492
of the
Internal Revenue Code
are in
pursuance of a plan having as one of its principal purposes the avoidance
of
Federal income taxes,
and
answers questions relating to small business investment stock
(section 1244)

1113.92  Exempt Organizations and Pension Trust Division—Office of the Director

Has primary responsibility for providing basic
principles
and
rules
for
uniform interpretation
and
application
of the
tax laws with respect to organizations exempt from income tax under
sections 501
and
521
of the
Internal Revenue Code,
and
in matters involving the qualification
of
pension,
annuity,
profit-sharing,
stock bonus,
and
bond purchase
plans,
and the
tax treatment
of
employees
and
their beneficiaries
and
deductions for employer contributions under such plans,
pursuant
to
sections 401-407,
inclusive
of the
Internal Revenue Code

In carrying out these responsibilities, the division:

Issues rulings
to
taxpayers,
technical advice
to
District Directors
and
Regional Commissioners,
and
advises
the
Appellate
and
Audit Divisions
of the
Service’s position on particular issues;
drafts
Revenue Rulings,
Revenue Procedures,
and
Technical Information Releases
to
be published for the guidance
of
taxpayers
and
Service personnel;
drafts
or
reviews,
IR Manual issuances
to be
published
for the
guidance
of
Service personnel;
reviews,
or
where appropriate,
assists in preparing
technical booklets,
training materials,
pamphlets,
and
other material
prepared for the guidance
of
taxpayers
and
Service personnel;
conducts special studies
of
technical problem areas,
including reappraisals
of
current
rules
and
practices,
with a view toward
reducing controversy
and
promoting uniformity;
reviews
Actions on Decisions announcing
the
Commissioner’s position
on
adverse decisions
of the
Tax Court of the U.S.;
initiates
recommendations
and
coordinates
with the
Office of the Chief Counsel
in
providing
advice
and
assistance
to that
office,
and to the
Treasury Department
and the
Committees of Congress,
on
legislative
and
regulatory
matters;
coordinates
with the
Office of the Chief Counsel
and the
Department of Justice
in
providing
advice
and
assistance
in
connection with matters in litigation;
reviews
newly proposed
and
amendatory
regulations
for
administrative feasibility
and
adequacy;
analyzes
and
acts upon
reports submitted
by
field offices
under the
Technical Coordinator Program
which
disclose tax administrative
problems,
abuses,
and
inequities,
as well as
the views of operating personnel
as to the
quality
and
effectiveness
of
regulations
and
tax return forms,
the
need
for
new
or
amendatory
legislation
or
regulations,
etc.;
coordinates on matters of mutual concern
with other
Technical Divisions,
the
Compliance organization
and,
where appropriate,
with other offices
of the
Treasury Department
and
other
Government agencies;
supplies
the
Audit Division
with
names
or
essential identifying characteristics
of
persons
or
organizations,
and
otherwise
advises
and
assists
the
Audit Division
in the
selection of representative cases,
involving issues on which
Service position
needs to be
established,
clarified,
or
otherwise developed;
aids the
Audit Division
in
developing
the
scope
and
techniques needed
in the
examinations
or
investigations
of
such issues;
and
supplies information for use
by the
Audit Division
in
programming,
evaluating,
and
guiding
audit operations
throughout the
Service;
participates in the development
of
tax return
forms
and
instructions
and
reviews pertinent portions
of
public use
forms
and
instructions;
invites
outside professional groups
and
industry
and
trade associations
to
participate in conferences
and to
submit comments,
briefs
and
suggestions
in
connection
with
tax problems
and
matters involving
Revenue Rulings
or
Revenue Procedures
proposed
for the
solution of tax problems;
conducts conferences annually in each
of the
Regional Offices
together,
where appropriate,
with
representatives
of the
Chief Counsel’s Office
and the
Audit Division,
meeting
with
field personnel to discuss major programs
of the
Technical Organization,
to
present papers on particular substantive technical areas,
to
discuss
and
explore
possible solutions to technical areas of concern
to
field offices,
and
to
discuss other matters of mutual concern;
manages
the
Service’s Master File
of
Exempt Organizations;
determines uses to be made
of
EOMF data
and
establishes procedures for obtaining data;
works
with other
National Office divisions
on
ways
and
means
for
satisfying their needs
for
EOMF data,
e.g.,
selecting returns for audit examination;
etc

This Division also:

Post-reviews
field determination letters;
on a
certiorari basis,
reviews
and
decides
cases appealed
by
taxpayers
to the
National Office
for
reconsideration
of
District Director’s determinations
under
sections 401-407,
inclusive,
of the
Internal Revenue Code;
under the technical advice procedures,
provides the final level of appeal
on
District Directors’ proposals to revoke the exempt status of organizations
under
section 501
of the
Code;
and
conducts training classes
for
Internal Revenue Agents
and
National Office employees
in
new provisions
of the
Internal Revenue Code
relating to
sections 401-407, inclusive

The Director
is
responsible for
and
supervises
the
activities
of
two
branches:

Exempt Organizations Branch
and
Pension Trust Branch

1113.921  Exempt Organizations Branch

In matters involving the exemption of organizations
under
sections 501
and
521
of the
Internal Revenue Code,
this
branch:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases,
and
IR Manual issuances:
reviews
or
assists
in the
preparation
of
booklets,
pamphlets,
and
other materials
for the
guidance
of
Service personnel
and the
public;
maintains in current status a comprehensive
Exempt Organizations Handbook
used as a textbook for new employees in this area,
and as a
reference guide by personnel
examining applications for exemption,
reviewing the status of organizations previously held exempt,
and
examining returns filed by these organizations;
conducts special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other offices
of the
Service,
including
the
Office of the Chief Counsel,
and
when appropriate,
other
Government agencies
and
Congressional committees;
reviews
proposed regulations
for
administrative
feasibility
and
adequacy;
participates
in the
development
of
tax return
forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
analyzes
and
acts
upon
reports submitted
by
field offices
under the
Technical Coordinator Program;
post-reviews
field determination letters;
co-

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The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________
PUBLIC INFORMATION

Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
and the
——————————————————————
ESTABLISHED PLACES at which and METHODS whereby the PUBLIC may secure INFORMATION or make SUBMITTALS or REQUESTS
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_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
_________________________________________________
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
_________________________________________________
1947 Attorney General Manual
………………………………………………..
Florida State University (F.S.U.)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
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_________________________________________________
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
_________________________________________________
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
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Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
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https://wp.me/p8Sbod-ja
_________________________________________________

You are presumed to know the LAW – but the Internal Revenue Service (@IRSnews I.R.S.) IRS ʟIaRS and Uncle Sam (the DO NOTHING CONGRESS) are NOT in the business of educating the American PUBLIC (Citizens of the united States)

1. If you were hired by an employer, did they advise you whether filling out a Federal Employee Withholding Exemption Certificate was VOLUNTARY or REQUIRED❓

2. If you were told it was REQUIRED, did you ask what LAW required it❓

3. If you were told it was REQUIRED, but you knew that was NOT the case, and were told that they would not employ you unless you filled out a Federal Employee Withholding Exemption Certificate, did you fill it out as EXEMPT❓

I was hired by a Corporate Law Firm which claimed that their tax attorney (tax partner) said the IRS required that I fill out a Federal Employee Withholding Exemption Certificate, or the firm could not have me as an employee

Because I knew this was a false statement and their tax attorney (tax partner) obviously did NOT know the LAW, I filled out the Certificate as EXEMPT

However, this means the employer is providing FALSE information to the IRS

What do you do❓

(a) Sue the employer and likely be fired❓

(b) Advise the IRS that your employer required you to fraudulently fill out a Certificate❓

(c) Allow Social Security taxes to be withheld from your pay, and expect that at some point in the future the IRS will contact you about alleged taxes they think you owe, at which time you can challenge them using the Taxpayer Bill of Rights❓

I would suggest recording and documenting any conversation you have with an employer about withholding

The question is: What benefit(s) do businesses receive from the Federal government for NOT being upfront with you about a Federal Employee Withholding Certificate❓

I would suggest hiring a court reporter to document any meeting(s) with the IRS and / or recording any conversations, if you can afford it

I would suggest having a competent attorney who actually knows about the LAW and the IRS’s Statements of Organization and Functions published in the Federal Register and provided on the IRS ʟIaRS site, if you can afford it

I suggest lawyer Larry H. Becraft of Huntsville, Alabama

Do NOT trust the IRS

I went to a scheduled meeting; having to drive through melting ice and snow, with the IRS and they cancelled the meeting

I corresponded with them always using certified mail so there is documented proof of the IRS receiving the correspondence; which comes in handy if you end up going to court

The IRS lied in correspondence, that they had NOT received correspondence from me, although I had the U.S.P.S. certified mail receipt that proved their statement to be false

Do NOT trust that your U.S. Senators or representative will assist you

Do NOT expect an attorney to uphold your rights if you are NOT invested in upholding your rights

Do NOT assume that tax attorneys know the LAW

As Ronald Reagan said: “Trust, but verify”

If you correspond with the IRS by mail or in a meeting, ask them which TAXPAYER you are

Citizen of the united States residing or doing business abroad❓

Ask the IRS when they last published their Statement of Organization and Functions in the Federal Register, as required by the Administrative Procedure Act

This is the ONLY site that provides copies of the IRS Statement of Organization and Functions from 1956-1974

This is the ONLY site which makes it impossible for SO-CALLED judges, attorneys, prosecutors, U.S. Senators, U.S. Representatives, U.S. Congress, I.R.S., and private individuals, to get away with lying about the U.S. Federal Income Tax

If you saved or invested what you pay for Social Security, Medicaid, Obamacare, and whatever else taxes, instead of the Socialists forcing you to accept their scheme, do you think you could achieve a better return; because government does NOT think you are smart enough to think for yourself
_________________________________________________
IRS ʟ I a R S Articles
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https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1961 (Saturday, July 15) 26 F.R. 6372-6395 (14 pages) Volume 21 Number 250 (with Index / Functions)


_________________________________________________
Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6372

Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statement on organization published at 21 F.R. 10418-10432, as amended by 22 F.R. 245, 22 F.R. 643, 22 F.R. 1967, 22 F.R. 4873, 22 F.R. 6434, 23 F.R. 3070 and 25 F.R. 39

1112 Service organization

(1) The Internal Revenue Service
is a component part of the
Treasury Department

The Service is headed by the
Commissioner of Internal Revenue
who serves under the direction of the
Secretary of the Treasury

(2) The Internal Revenue Service
consists of a
National Office in Washington, D.C.,
and a
field organization

The latter consists of
9 Internal Revenue regions,
each headed by a
Regional Commissioner
who reports to the
Deputy Commissioner,
62 Internal Revenue districts,
each headed by a
District Director,
and
4 service centers,
each headed by a
Director
who reports to a
Regional Commissioner,
and a
computer center
under the direction of the
Automatic Data Processing Division
in the
National Office

In addition, there are in the field
9 Regional Inspectors
and
9 Regional Counsel,
who report to the
Assistant Commissioner (Inspection)
and the
Chief Counsel,
respectively, in
Washington, D.C.

(3) In administering the
alcohol and tobacco tax
and
appellate
functions
direct from the
regional office,
the
Regional Commissioner
maintains and supervises several
branch offices

The Alcohol and Tobacco Tax
branch offices

are headed by
Supervisors in Charge
who report to the
Assistant Regional Commissioner
(Alcohol and Tobacco Tax)

The Appellate branch officers [offices]
are headed by
Associate Chiefs
or
Assistant Chiefs,
Appellate Division,
who report to the
Assistant Regional Commissioner
(Appellate)

who also carries the title of
Chief, Appellate Division

The Regional Counsel
also maintain and supervise
branch offices

(4) In each Internal Revenue district
there are a number of
local offices
in communities where concentration of work load in
audit,
collection,
or
intelligence
activities
requires the assignment of personnel

There are some 900 local offices

(5) There are also 4 service centers,
which are under the supervision of a designated
Regional Commissioner

The service centers
perform certain
returns processing
and
revenue accounting
functions
for
district offices
by use of
tabulating
and
other electronic equipment;
match tax information documents;
mail blank returns;
and
perform other miscellaneous services,
including
payroll operations for the entire
Service

(6) The computer center
is responsible for the
creation,
maintenance
and
updating
of
business
and
individual
tax accounts

(7) Location of the Internal Revenue
regional

and
district
offices

is given in
Appendix A

The Alcohol and Tobacco Tax
branch offices

are shown in
Appendix B;
and the
Appellate branch offices
in
Appendix C

1113 National office

1113.1 Mission

The mission of the
National Office
is to develop broad
nationwide
policies
and
programs
for the
administration
of the
internal revenue laws
and
related statutes,
and to
direct,
guide,
coordinate,
and
control
the endeavors of the
Internal Revenue Service

1113.2 Basic organization

The principal offices which form the
National Office
are:
The
Office of the Commissioner,
the
Office of the Assistant Commissioner
(Administration)
;
the
Office of the Assistant Commissioner
(Inspection)
;
the
Office of the Assistant Commissioner
(Operations)
;
the
Office of the Assistant Commissioner
(Planning and Research)
;
the
Office of the Assistant Commissioner
(Technical)
;
the
Office of the Chief Counsel;
and the
Director of Practice

1113.3 Office of the Commissioner

The Commissioner of Internal Revenue,
in conformity with
policies
and
delegations of authority
made by the
Secretary of the Treasury,
establishes the policies
and
administers the activities
of the
Internal Revenue Service

The Office of the Commissioner
consists of the
Commissioner’s immediate office,
which includes the
Deputy Commissioner
and the
Assistant to the Commissioner;
and the
Fiscal Management Division

1113.31 Deputy Commissioner

The Deputy Commissioner
assists and acts for the
Commissioner
in
planning,
directing,
coordinating
and
controlling
the
policies
and
programs
and in
giving executive leadership to the activities of the
Internal Revenue Service

The Deputy Commissioner
also supervises the
Regional Commissioners of Internal Revenue,
and makes allocations of
funds
and
personnel
to them

1113.32 Assistant to the Commissioner

The Assistant to the Commissioner
reviews
and
takes final action
for the
Commissioner
on documents involving technical matters prepared for the
Commissioner’s signature,
including
regulations,
closing agreements,
reports on
proposed legislation,
rulings,
correspondence,
authorizations to the
Attorney General
for
initiating suits,
compromises,
and
reports to the
Joint Committee on Internal Revenue
Taxation

involving
refunds
or
credits
of any
income,
war profits,
excess profits,
estate,
or
gift taxes
in excess of $100,000

The Assistant to the Commissioner
makes independent studies for the
Commissioner

1113.33 Fiscal Management Division

The Fiscal Management Officer
serves as the chief advisor to the
Commissioner,
the
Deputy Commissioner,
and the
principal assistants
on all matters concerning
budget
and the
fiscal management of funds appropriated for the
administration
of the
Internal Revenue Service

He is responsible for the
development
and
coordination
of
financial management policies
and
budgetary programs

He develops and assists in the justification of the Service’s budget;
advises on its execution;
establishes procedures covering the accounting system for appropriated funds;
and
directs the
budget
and
fiscal
activities
carried out at the
National Office
in connection with his responsibilities

The Division consists of two branches:

Accounting Branch
and
Budget Branch

1113.331 Accounting Branch

The Accounting Branch
develops,
prescribes,
and
installs
the Service’s financial accounting system to produce timely and accurate data for budgetary
and
fiscal
management purposes

It also collaborates with the
Reports Division
in developing
and
administering
the
financial reporting system

1113.332 Budget Branch

The Budget Branch
develops the Service’s budget in conformance with the established overall program policies through consultation and cooperation with the responsible operating officials

It prescribes budget procedures and directs the preparation of budget estimates for the Service;
participates in the development of standards for the measurement of work necessary in the justification of estimates or the evaluation of financial plans;
prepares requests for the apportionment and reapportionment of appropriations;
allots funds in accordance with the approved financial plan and properly authorized revisions thereof;
establishes the procedures and records necessary to properly reflect the execution of the budget;
and
collaborates with the
Reports Division
in developing and administering a reporting system reflecting the status of the
budget
and
financial plan

1113.4 Office of Assistant Commissioner(Administration)

The Assistant Commissioner
(Administration)

acts as the principal assistant to the
Commissioner
and the
Deputy Commissioner
in planning
and
coordinating
the
functions
of personnel management;
training;
procurement and supply of facilities,
services and property,
printing and distribution;
public information;
and
reports management

He is responsible for the development of Service policies
and the
establishment of procedures and standards governing those
functions

He supervises the activities of the
Facilities Management Division,
the
Personnel Division,
they
Public Information Division,
the
Reports Division
and the
Training Division
of the
National Office,
and is responsible for
functional supervision
of these activities in the field

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6373

1113.41 Facilities Management Division

Develops,
directs,
coordinates
and
evaluates
policies
and
programs
for providing essential support activities for the operating divisions’ primary programs and carries them out in the
National Office

Its programs are designed to increase the effectiveness of the
Internal Revenue Service,
reduce its operating costs
and
improve taxpayer relations by tailoring
Internal Revenue Service
physical facilities and by providing support services to best meet the Service’s total needs

These programs include
paperwork,
space,
property
and
supply
management,
procurement
and
contracting,
printing
and
distribution,
national emergency planning,
safety
and
document
and
physical security

Develops the
standards
and
procedures
necessary for effective performance of its
functions

Exercises the
authority
to settle claims arising out of the activities of the
Internal Revenue Service
under the
Federal Tort Claims Act

This Division consists of:

Emergency Planning,
Office Services,
Publications,
and
Standards and Programs Branches

1113.411 Emergency Planning Branch

Coordinates
and
develops
the Service’s
plans
and
preparations
to maintain the continuity of essential
functions
during a
National Emergency
and provides direction in drawing up an over-all plan taking into consideration the operating requirements of all activities of the Service

Administers broad
programs,
policies
and
plans
to insure [ensure] continuity of Service operations by preventing
loss through fire,
accident,
theft,
employee injury
and
breaches of security of
buildings,
facilities,
equipment,
documents
and
identification

Discharges the responsibilities of the
Internal Revenue Service
in connection with claims under the
Federal Tort Claims Act

1113.412 Office Services Branch

Within the framework of the Service
policies
and
procedures
developed by the
Division,
plans,
organizes,
administers
and
reviews
the support services
for the
National Office

These support services include
procurement,
contracting,
property management,
building maintenance,
communications, supplies,
transportation,
travel,
equipment
and
vehicle
repairs,
mail
and
messenger
services,
records administration activities
and
space assignment
and
utilization

Maintains liaison with other
Government agencies,
public utilities,
private carriers,
and other
public
and
private
organizations
to
coordinate
and
improve
service in these activities

1113.413  Publications Branch

Develops
and
coordinates
the
policies,
programs,
procedures,
and
standards
for all
Internal Revenue Service
printing programs
and
visual presentation services;
plans
and
directs
the
requirements,
production
and
distribution
of all
printing;
provides for
planning
and
reproduction
of all types of visual presentations;
develops
policies,
procedures,
and
standards
for
Internal Revenue Service
field printing establishments
and
contract field printing
and represents
Internal Revenue Service
in liaison with printing regulatory agencies in
interpreting,
coordinating
and
administering
Government-wide
printing
and
publications
policies;
and provides the consultative services needed in these areas

1113.414 Standards and Programs Branch

Plans,
develops,
promotes,
and
coordinates
specific standards
and
programs
designed to increase the effectiveness of
Internal Revenue Service
office operations

These programs include:
management of paperwork
and
records documentation—forms management,
correspondence management,
file systems,
methods and equipment,
data storage and retrieval,
application of micro-photography,
and
records disposition;
space management—space acquisition planning,
space utilization,
and
space maintenance;
the
communications management program—mail
and
messenger
systems,
and
electric
and
electronics systems;
supply management program—the procurement,
receipt,
storage,
and
issue of material;
a property management program—contracting,
procurement,
property accountability
and
utilization,
and
motor vehicle fleet management—acquisition,
utilization
and
maintenance

Determines need for
program emphasis
and
goals,
develops the programs
and
promotes
and
coordinates their acceptance and implementation with other components of the Service

Standards,
techniques,
guidelines,
and
consultative services
needed in these areas by the Service are provided by the branch

Collaborates with the
Systems Development Division
in all matters involving
data storage
and
retrieval
and new systems
using
electric
and
electronic equipment, etc.

Acts as liaison for
Internal Revenue Service
with
Federal and State Governments
and industry in coordinating and implementing
Government-wide
policies
and
procedures
governing these program activities

1113.42  Personnel Division

The Personnel Division
develops,
coordinates,
and
evaluates
the
personnel policies
and
programs
of the Service
and carries them out in the
National Office

The Division is responsible for Service programs for the
recruitment,
placement,
and
evaluation
of qualifications of employees,
position classification
and
wage administration,
and
employee relations,
benefits,
and
services,
including
incentives,
performance evaluation
and
discipline

It develops the
standards
and
procedures
necessary for the effective performance of these
functions
throughout the Service

It also carries out the personnel program for employees of the
National Office

The Division consists of the following branches:

Employee Relations Branch,
Employment Branch,
National Office Branch,
and
Position Classification Branch

1113.421 Employee Relations Branch

The Employee Relations Branch
develops
and
coordinates
policies,
programs,
procedures,
and
standards
relating to
adverse actions,
appeals,
grievances,
employee conduct,
discipline,
employee incentives,
benefits and services,
relations with employee groups,
leave,
retirement,
outside employment,
social security,
group insurance (both life and health benefits),
performance evaluation,
fitness for duty,
health maintenance,
and
coordination
of
recreational
and
fund raising
activities

The Branch participates in the evaluation of all Service personnel programs

It processes
Incentive Award contributions requiring
National Office approval,
Gallatin Awards,
and
section 6(c) retirement cases

The Branch
reviews
and
makes recommendations
on disciplinary actions involving field employees, requiring
National Office decision

1113.422 Employment Branch

The Employment Branch
develops
and
coordinates
policies,
programs,
procedures
and
standards
relating to
recruitment,
selection
and
placement,
qualification standards,
in-service placements,
promotion plans,
career systems
and
manpower utilization,
emergency relocation planning,
pay administration,
personnel records
and
hours of duty

The Branch participates in the evaluation of all Service personnel programs

It makes recommendations on employment cases for which
authority has not been delegated
to the
Regions
or the
National Office Branch

1113.423 National Office Branch

The National Office Branch
develops
and
executes
policies,
programs
and
procedures
relating to
recruitment,
selection,
placement,
employee relations,
position classification,
discipline,
performance evaluation,
promotions,
retirement,
leave administration,
incentive awards,
and
other aspects of a complete personnel program for
National Office
and
certain field employees

The Branch
classifies all
National Office
and
certain field positions
with the exception of those requiring
Treasury
or
Civil Service
approval

1113.424 Position Classification Branch

The Position Classification Branch
develops
and
coordinates
policies,
programs,
procedures
and
standards
relating to the
evaluation of positions
and
overall conduct of the position classification program

The Branch participates in the evaluation of all Service personnel programs

It classifies positions and wage board jobs for which
authority has not been delegated
to the
Regions
or the
National Office Branch,
and adjudicates classification appeals

1113.43  Public Information Division

Plans,
develops
and
coordinates
the Service-wide
policies
and
programs
for providing information to the public through the
press,
radio,
television
and
other informational,
educational
and
professional media,
to improve general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the primary purpose of
encouraging
and
facilitating
maximum compliance
with the
voluntary system of taxation

It counsels and advises the Commissioner
and other levels of management where public interest or response is involved in the determination of Service
policy
and
execution of tax programs:
evaluates for the Commissioner
the attitude of the public toward
Revenue Service
policy
and
programs
and recommends corrective measures where indicated;
conducts continuous studies of the Service’s information program to identify and act on problems and opportunities for improvement;

This Division
carries out the
public information program
at the
National Office

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6374

maintains liaison with and gives
functional guidance
to
regional
and
district
offices

in the
public information area;
and carries out the
public information program
at the
National Office

1113.44 Reports Division

The Reports Division,
through
consultation
and
cooperation
with responsible operating officials, is responsible for the
review
and
coordination
of all reports used throughout the
Revenue Service

It collaborates with other organizational elements of the Service in determining the type of information most meaningful to management and provides advisory service to operating officials on report
content,
format,
frequency,
etc

It develops report forms and procedures for timely and effective collection of data and receives and consolidates information into final report form

It is responsible for
integrating
and
coordinating
the analyses of reported data
and
evaluations of the progress of major programs made by other organizational elements to provide overall appraisal of the Service’s operations in terms of
stated objectives,
fund utilization,
and
interrelationships
of the programs;
for the use of
responsible operating officials,
the
Deputy Commissioner,
the
Commissioner,
and
Treasury officials

1113.441 Reports Compilation Branch

The Reports Compilation Branch
receives
and
consolidates information
into final report form

It develops specifications for the compilation of data;
maintains production planning and control for the preparation of reports;
and
maintains reports files,
including all reports issued by the
National Office

It integrates
and
coordinates
the analysis of reported data
and
evaluations of the progress of major programs made by other organizational elements to provide overall appraisal of the Service’s operations in terms of
stated objectives,
fund utilization,
and
interrelationships
of the programs for the use of
responsible management officials,
the
Deputy Commissioner,
the
Commissioner,
and
Treasury officials

1113.442 Reports Management Branch

The Reports Management Branch
develops,
coordinates
and
follows up
on the
policies,
procedures
and
standards
for a Service-wide reports management program;
and
provides leadership for an effective program

It examines reports for
duplication,
overlapping
and
conformity to standards;
assigns reports management symbols;
and
maintains a register of reports for the
National Office

It provides advisory service to management officials on report
content,
format,
frequency
and
distribution;
and collaborates with other organizational elements of the Service in determining the type of information most meaningful to management

Through consultation and cooperation with responsible management officials, it coordinates the review of all reports used throughput the Service

1113.443 Reports Planning Branch

The Reports Planning Branch
conducts continuing studies of reporting systems and methods to assure, in cooperation with other organizational elements of the Service, that the Service has the most current and efficient reporting system possible

This includes the
planning
and
development
of
methods,
procedures,
and
institutions
and, in cooperation with other organizational elements of the Service, the
development
and
improvement
of integrated recurring reports which adequately inform top management of progress toward Service
goals
and
objectives

1113.45  Training Division

The Training Division
develops,
evaluates
and
coordinates
training
throughout the
Internal Revenue Service
and
formulates
and
recommends
the overall training policies of the Service

The Division
is responsible for
planning
and
coordinating
all interfunctional training programs, and in cooperation with the separate
functional programs

It develops and administers the execution of Service-wide programs and evaluates their effectiveness

It is responsible for reviewing and evaluating the effectiveness and economy of training methods and training services in
regional
and
district
offices

and
service centers,
and for the preparation of program reports of all training activities

It administers
the
teaching taxes program
and coordinates the efforts of the concerned
National Office divisions
in their work related to this program

The Division
administers
a special budget allotment, used for the development of Servicewide programs, for the conduct of centralized courses,
and for other training activities best administered centrally,
and advises on training cost estimates for all Servicewide programs

The Division
carries out the training policies and programs of the Service in the
National Office

It consists of the following branches:

Management Programs Branch,
National Office Training Branch,
and
Technical Programs Branch

1113.451 Management Programs Branch

The Management Programs Branch
is responsible for the development of
training policies
and
programs
for
multifunctional application
and for the
Teaching Taxes” program
and for assuring that these
policies
and
programs
are carried out

In close collaboration with interested officials in all
functional areas,
it determines across-the-board training needs and develops programs in the fields of
executive development,
supervisory,
management
and
communications
training

It is responsible for the
development
and
promulgation
of
evaluation
and
instructional techniques
for all training programs and provides special assistance in these areas when appropriate

Working with appropriate
National Office officials,
it is responsible for the development of
training plans
and
programs
for meeting Servicewide training needs in nontechnical
functional areas
and for their implementation

1113.452 National Office Training Branch

The National Office Training Branch
is responsible for carrying out in the
National Office
training
policies
and
programs
as promulgated
and for
evaluating
and
reporting
on all such programs

It assists all divisions in
identifying training needs,
provides training guidance in the preparation of program plans and materials unique to the
functional area involved,
and either provides
instructors
or
instructor training

It prepares and directs the execution of all
National Office
training agreements with the
Civil Service Commission

1113.453 Technical Programs Branch

The Technical Programs Branch,
in cooperation with
functional divisions,
is responsible for developing
training policies
and
programs
relating to the technical aspects of the five operating
functions
found in the
regions
and
districts
and for seeing that the
policies
and
programs
are carried out

It assists in the identification of training needs

With the assistance of the appropriate
National Office
and
Regional officials,
it is responsible for developing required training plans

After adoption of such plans by appropriate officials, it is responsible for seeing to it that all necessary training material is developed, in accordance with the best educational and psychological principles and practices, and distributed to the
regions
and
districts
together with all necessary procedural instructions
and
guides
for the actual conduct of the training by the appropriate line organizations

With the assistance of appropriate personnel from the
National Office
and the
regions,
it provides leadership in the evaluation of established programs and for the effectuation of program changes indicated by the evaluations

It administers
the
correspondence training program
and
provides centralized grading service

It is also responsible for the development of all Servicewide audio-visual projects and aids used in connection with training

In addition, the Branch
prepares
and
negotiates
all Servicewide training agreements with the
Civil Service Commission
in the
functional areas served
and directs their execution

1113.5 Office of Assistant Commissioner (Inspection)

The Assistant Commissioner (Inspection)
acts as the principal assistant to the
Commissioner
in planning and carrying out the inspection program of the
Internal Revenue Service

This includes the independent review and appraisal of all
Internal Revenue Service
activities as a basis for protective and constructive service to management, and the carrying out of a program for assisting management to maintain the highest standards of honesty and integrity among its employees

The Assistant Commissioner (Inspection)
plans and directs the inspection program at both the
national
and
regional
levels

At the National Office
level he supervises two divisions:

the
Internal Audit Division
and the
Internal Security Division,
and at the
regional level
he supervises the
Regional Inspectors

1113.51 Internal Audit Division

The Internal Audit Division
has responsibility for conducting a program providing for an independent review and appraisal of the operations of the
Internal Revenue Service

This review provides information on the condition of all the
functional activities of the Service
at the
National,
regional
and
district
levels
and is sufficient in scope to provide a basis for

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6375

constructive management action by the
Service officials
responsible for the activities involved

The Division
is also responsible for a
systematic verification
and
analysis
of
financial transactions
and a
review
and
appraisal
of the
protective measures
and
controls
established at all operating levels

The organizational structure for program operations consists of the
National Office Internal Audit Division,
and the
Regional Internal Audit Staffs
which are
headquartered
in the same locations as the
Regional Inspectors

The Director of the Internal Audit Division
under the general supervision of the
Assistant Commissioner, Inspection
is responsible for the
development
and
execution
of the
Division’s program

1113.511 Field Coordination Branch

The Field Coordination Branch
is responsible for assuring that a uniformly high standard of internal audit performance at the
regional level
is maintained

Furnishes staff guidance at the top management level to
Internal Audit Division personnel
assigned to the
Regional Inspectors

Carries out a program of
review
and
evaluation
of the activities of the
Regional Internal Audit Staffs
(including on-job visitations)

Responsible for evaluating matters reported by the
Regional Internal Audit Staffs
concerning the
Service’s operations
to determine their significance and that action is initiated to call important matters to the attention of the
Commissioner,
Assistant Commissioners
or
other principal officials

Responsible for an evaluation of the adequacy of the action instituted by
operating officials
at all levels
to correct deficiencies reported

Consults with top officials in the
Offices
of the
Assistant Commissioners
(Operations)

and
(Administration),
the
Fiscal Management Officer,
and the
Office of Chief Counsel
on operating problems disclosed by the
Internal Audit Division,
which suggest a need for a revision in current operating instructions

Maintains liaison with
National Office Internal Security Division
on security cases pending in the
regional offices

1113.512 Operations Branch

The Operations Branch
is responsible for conducting
periodic internal audits of
National Office activities,
including the annual audit of the
Office of International Operations

Conducts special surveys and procedural studies as requested by the
Treasury Department,
the
Commissioner
or the
Deputy Commissioner

Carries out special assignments on particular phases of operations requested by the
Assistant Commissioner (Inspection)
or the
Director

Assists the
Treasury Department
in the annual audit of the
Exchange Stabilization Fund
and in the annual review of the
Treasury agency
inspection programs

Assists the
General Accounting Office
and the
Treasury Department
on various phases of audit work, such as inventorying
Federal Reserve Notes
stored in the vaults at the
Bureau of Engraving and Printing

Responsible for conducting audits of
regional
and
district
offices

as assigned by the
Director

Carries out special assignments in cooperation with the
Internal Security Division
on cases requiring the
specialized knowledge
and
training
of personnel of the
Internal Audit Division

1113.513 Program Development Branch

The Program Development Branch
is responsible for developing all of the
division’s policy and procedural instructions and guidelines, including specialized programs for staff development

These are necessary to maintain high professional standards of
Internal Audit
staff performance
and to provide the most effective, up-to-date methods for the uniform execution of
Internal Audit’s Servicewide program

Develops special internal management procedures for the
Internal Audit Division
to ensure adequate control of its activities and to promote maximum operational efficiency

Maintains a current knowledge of developments in electronic data processing and its applications to the Service’s operations

Participates in the
planning
and
development
of the
Service’s A.D.P. system
to evaluate basic controls and to determine their effect on
Internal Audit’s responsibilities

Develops procedures to utilize automatic data processing in carrying out principal segments of the
Internal Audit Division’s program

Maintains liaison with all
divisions
at the
National Office
level, including the
Office of Chief Counsel,
in order to determine operating problems or developments that should be given attention in carrying out the
Internal Audit Division’s program

In coordinating with the
Training Division,
plans,
develops
and
carries out the basic and advanced internal auditing training programs to assure the proper indoctrination of new staff members and the continuing professional growth of all
Internal Audit Division personnel

1113.52 Internal Security Division

The Internal Security Division
plans,
develops,
and
controls the internal security program for the
Internal Revenue Service
so as to assist management in assuring the highest standards of
honesty,
integrity
and
security
among Service employees
and maintain
public confidence
in the
integrity
of the Service

The program includes
personnel background investigations
and
investigations of complaints
or
allegations of misconduct
or
irregularities,
including criminal,
concerning Service employees

The program also includes background investigations of certain applicants for enrollment to practice before the
Internal Revenue Service,
investigations of charges against tax practitioners,
formal investigations of accidents involving Service employees or property,
investigations of complaints alleging discrimination, in violation of the
Government Employment Policy
and the maintenance of records and case files relating to investigations conducted

The Division
also conducts such special
investigations,
studies,
and
inquiries
as required for the
Commissioner,
Office of the Secretary,
or other components of the
Treasury Department

The Division
is composed of four branches:

Complaint Case Coordination Branch,
Investigations Branch,
Planning and Programming Branch,
and
Security Case Coordination Branch

1113.521 Complaint Case Coordination Branch

The Branch
controls
and
coordinates
on a nation-wide basis the
Internal Security Division function
of investigating alleged violations of
Federal criminal statutes
and of the
regulations
and
rules
governing the conduct of
Service personnel;
charges against persons enrolled to practice before the
Internal Revenue Service,
and
special investigations as required for the
Commissioner
and other components of the
Treasury Department

The Branch
maintains a continuing
review
and
control
of individual cases to:

(a) Assure that the scope of the investigations and the evidence are sufficient to provide a basis for conclusions by management and/or the
Department of Justice;

(b) assure that established
policies,
procedures
and
techniques
are being followed uniformly;

(c) to promote uniformity in investigative
coverage,
form
and
quality of reports,
and
administrative
and
criminal
dispositions;

(d) develop data for
improvement,
simplification,
and
standardization
of investigative operations;

(e) develop information that will aid management in
planning
and
programming
Internal Security activities

The Branch
maintains liaison on criminal matters with the
Office of the Chief Counsel,
other law enforcement segments of the Service,
Federal Bureau of Investigation
and other
Federal law enforcement agencies

1113.522 Investigations Branch

The Branch,
operating on a nation-wide basis, is responsible for conducting extremely confidential investigations of
complaints
and
allegations of misconduct
or
irregularities
concerning high level officials of the Service
and other special investigations which by reason of their complexity or sensitivity, or because of their potential effect on the maintenance of
public confidence
in the
integrity
of the
Service,
demand special handling

The Branch,
as the investigative branch of the
Internal Security Division
for
National Office personnel,
is responsible for conducting background investigations of
applicants for,
or
incumbents of,
positions in the Service,
certain applicants for enrollment to practice before the
Internal Revenue Service,
and for applicants for positions with certain other components of the
Treasury Department

In addition the Branch
conducts investigations of alleged violations of
Federal criminal statutes
and
rules
and
regulations
governing the conduct of Service personnel;
charges against persons enrolled to practice before the
Internal Revenue Service;
formal investigations under the
Federal Tort Claims Act;
Government Employment Policy complaint cases,
and other special investigations as may be required for the
Commissioner
and other components of the
Treasury Department

The Branch
maintains liaison with the
Regional Inspectors
and Assistant Regional Inspectors (Internal Security)
to coordinate joint activities and in special situations to render assistance in the handling of difficult investigations

1113.523 Planning and Programming Branch

The Branch
is responsible for providing staff assistance to the
Division Director
in
planning
and
programming
the
Internal Security Division program

This includes formulating policies; de-

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6376

veloping technical
and
administrative procedural instructions,
including
manual issuances
and
investigative handbook;
conducting inspections of the
Regional Internal Security Divisions;
conducting special surveys of
National Office Internal Security activities;
developing
and
coordinating
training programs
for the
Division;
providing
technical
and
staff
assistance
to the
Treasury Law Enforcement Officer Training School;
directing the maintenance of
records
and
case files
relating to investigations by the
Division;
compiling
and
analyzing
reports of operational costs,
workload data,
and
statistics concerning
criminal
and
administrative
actions resulting from
Internal Security investigations;
evaluating
manual issuances
or
proposals
originating outside
Inspection
which are pertinent to
Internal Security functions;
conducting special staff studies;
and
maintaining liaison with other branches of the
Internal Security Division,
the
Internal Audit Division,
and
other offices of the Service

1113.524 Security Case Coordination Branch

The Branch
controls
and
coordinates
on a nation-wide basis the
Internal Security Division function
of investigating the
character
and
background
of
applicants for,
or incumbents of,
positions in the Service

The Branch
reviews reports submitted by the
National
and
field
offices

of the
Internal Security Division
concerning investigations conducted for the
Internal Revenue Service,
for certain other components of the
Treasury Department
and for the
Director of Practice

These reports cover all
character
and
security
cases,
all
National Agency Check and Inquiry (NACI),
and
enrollee applicant cases
in which
unfavorable
or
questionable information
is disclosed,
formal investigations under the
Federal Tort Claims Act,
and
Government Employment Policy complaint cases

The purpose of these reviews is to:

(a) Assure that the
high suitability
and
security requirements
for
Government employment
and the investigative requirements of the Service have been met;

(b) assure that
policies
and
procedures
are being followed uniformly;

(c) develop factual data for
improvement,
simplification,
and
standardization
of investigative operations;

(d) promote nation-wide uniformity in the
approach,
operating techniques,
and
administrative results
of
character
and
background
investigations;

(e) develop information to aid management in
planning
and
programming
Internal Security activities

The Branch
directs all investigative activities
and
coordinates administrative activities incidental to the issuance of
Top Secret Defense Information Clearance letters
to
Service personnel
and
Confidential clearance letters
to
Service employees
when required

1113.6  Office of Assistant Commissioner (Operations)

The Assistant Commissioner (Operations)
is the principal assistant to the
Commissioner
on all matters pertaining to the operations programs of the Service and in providing effective
functional supervision
of operations activities in the field

These include the
collection of taxes,
the
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
the
administration of laws relating to
alcohol,
alcoholic beverages,
tobacco
and
firearms,
and the
implementation
and
operation
of the
IRS Automatic Data Processing System
and for providing data processing services

The Assistant Commissioner (Operations)
directs,
coordinates
and
evaluates
the
work of the
Operations Division of the National Office
(Alcohol and Tobacco Tax,
Appellate,
Audit,
Automatic Data Processing,
Collection,
and
Intelligence),
and the
Office of International Operations

1113.61  Alcohol and Tobacco Tax DivisionOffice of the Director

Develops and coordinates
policies
and
programs
with respect to, and
administers
and
enforces
the
Internal Revenue laws
relating to
alcohol,
alcoholic beverages,
tobacco,
and
firearms,
the
Federal Alcohol Administration Act,
the
Liquor Enforcement Act of 1936,
and
related laws

1113.611 Executive Assistant

Provides staff assistance to the
Director
in the general management of the
Alcohol and Tobacco Tax operations
and in the formulation of
policy
and
program
plans
in the areas of
organization,
personnel,
financial planning,
funds management,
and
appraisal of field operations;
both on a continuing basis
and
through specific management studies

Develops and coordinates the
Division-wide program
for planned systematic visitation to appraise top management, through on-site evaluation, of the effectiveness of
field office performance
in both the
program
and
management
areas

Works with
Assistant Regional Commissioners
in evaluating program results in the
regions

Provides required
office management
and
administrative services
for the
National Office Division

1113.612 National Office Laboratory

Responsible for
formulating,
developing,
and
carrying out
programs
for the application of scientific methods to the solution of problems of the
Alcohol and Tobacco Tax
and
Tax Rulings Divisions
of the
Internal Revenue Service
having impact on the collection of the revenue

Furnishes technical advice
and
assistance
to
officials of the
Internal Revenue Service
in the fields of
chemistry
and
physics

Conducts research to
improve
and
develop
analytical techniques
and to resolve technical problems by
physical
or
chemical
methods

Examines and analyzes
samples,
formulas
and
processes
of permittees under the
jurisdiction
of the
Alcohol and Tobacco Tax Division
to determine taxable status
and
examines samples
for the
Bureau of Narcotics

Coordinates the
National Office
and
Regional Laboratory Programs

1113.613  Basic Permit and Trade Practice Branch

Responsible for
formulating,
developing,
and
carrying out
programs
for the
administration
and
enforcement
of the
Federal Alcohol Administration Act

Plans and conducts studies of industry trends in marketing which might have an impact on the programs of the Branch

Recommends revision
or
amendment
of
regulations
and
prepares notices of hearings thereon;
analyzes
and
evaluates
testimony developed at hearings;
and
drafts
final regulations
and
such related forms
or
internal management documents as required

Makes rulings
and
interpretations
of
law
and
regulations
for benefit of
industry,
regional offices,
other
Federal agencies,
State agencies,
and
embassies of foreign governments

Collaborates with
foreign governments
in their development of control procedures
abroad
to supplement domestic controls established with respect to the
importation
of their
products
into the
U.S.

Acts on
applications for interlocking directorates
and for
certificates of (or exemption from) label approval

Determines acceptability of alcohol beverage advertising in all media
and
initiates punitive actions for violations of advertising provisions of
law
and
regulations

Maintains liaison with
regional offices
to appraise the effectiveness of
Branch programs

1113.614  Enforcement Branch

Responsible for:
Formulating
and
developing
policies,
programs,
procedures,
and
regulations
relating to the
investigation,
prevention
and
detection
of
willful
and/or
fraudulent
violations
of the
Internal Revenue Liquor and Tobacco Laws,
the
Liquor Enforcement Act of 1936,
the
Federal Alcohol Administration Act,
and the
National
and
Federal Firearms Acts;
control
and
coordination
of the
law enforcement activities
of the
Division
with related
functions
of other
Federal Agencies
and with those of
state authorities;
adaptation of investigative techniques
and
procedures
to the varying needs of different
regions,
to a diversity of
state control laws
and their fluctuating requirements
and to the constantly changing
social
and
economic
conditions
affecting the
enforcement operations
of the
Division;
providing
guidance
and
training
to field elements, for effective application of
policies
and
programs;
and appraising management of
field offices;
as it relates to their enforcement
function,
through a planned on-site evaluation program

1113.615  Permissive Branch

Responsible for developing the objectives of the
Division
in the
administration
of
Internal Revenue laws
relating to the
production,
processing,
distribution,
and use of
alcoholic beverages,
industrial alcohol,
and
related products

Devises policies
and
programs
and
designs the organizational structure to achieve these objectives

Plans,
develops,
and
prepares
regulations,
procedures,
and
rulings,
and
provides
guidance
and
training
to field elements, for effective application of
policies
and
programs;
and appraises management of
field offices,
as it relates to
functional areas
other than enforcement,
through a planned on-site evaluation program

1113.616  Tobacco Tax Branch

Responsible for
planning,
developing,
and
expressing the program for the
administration
of the
internal revenue laws
relating to
tobacco materials,
tobacco products,
and
cigarette papers
and
tubes

Formulates
policies,
practices,
procedures,
and
regulations
relating to the
manufacture
and
taxpayment
or
tax exempt disposition
of
tobacco products
and
cigarette papers
and
tubes,
and to the

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6377

handling of
tobacco materials

Conducts analytical studies of the
laws;
regulations,
policies,
practices,
and
procedures,
and
appraises field operations, to determine the efficiency and effectiveness of the
tobacco tax program

Formulates recommendations for revision of
internal revenue laws
in the
tobacco tax area

Interprets laws
and
regulations,
makes tax determinations,
and
issues
rulings
and
instructions;
prepares internal management
documents
and
forms;
analyzes recurring problems
and
develops solutions;
and
prepares final decisions in cases where the action of
regional offices
is protested or appealed

1113.62  Appellate DivisionOffice of the Director

Directs and supervises activities of the
division
which is responsible for
planning,
programming,
guiding,
and
evaluating
Servicewide,
Appellate operations

These operations consist of
holding administrative hearings
and
deciding the disposition of cases in which the determination of a
District Director
has been protested or made the subject of a petition for review by the
Tax Court

The cases involve
income,
profits,
estate,
gift,
employment,
and
excise taxes
(other than
alcohol,
tobacco,
narcotics,
firearms
and
wagering),
offers in compromise,
and
refund claims
and
overassessments
including an analysis of large refund cases before review by the
Congressional Joint Committee on
Internal Revenue Taxation

Supervises centralized operations consisting of the
review
and
recommended
approval
or
disapproval
of final closing agreements for past taxable years,
the
disposition of issues in disputed
Excess Profits Tax cases
under
section 722 of the 1939 Code,
the furnishings of expert valuation
advice
and
assistance,
and the approval of certain administrative actions which have not been
delegated
to the field
such as the
transfer of cases
and the
reopening of cases previously closed by
Form 870-AD
or its equivalent

1113.621 Coordination and Management Staff

Develops and recommends operational
policies,
plans,
programs,
and
basic procedures
relating to the
Appellate function

Assists and advises
regional Appellate offices
on technical
and
administrative
problems
to enable them more effectively to accomplish their objectives

Establishes and conducts a
field visitation program,
and
maintains continuous
field liaison
to assure that established
policies,
programs,
plans,
and
instructions
are carried out in a uniform, effective manner

Performs coordination
functions
across
regional lines
and with
other Service elements

Supervises task forces working on special projects such as
training,
position descriptions,
office systems,
and
management improvement

Represents the
Director
in meetings of
National Office
and
regional officials,
and
staff members
serve on various committees as designated

Reviews and appraises proposed staffing in
field offices
and evaluates personnel for the purpose of advising the
Director
when he is requested to give clearance approval on certain appointments

1113.622 Excess Profits Tax Council

Considers and holds
administrative hearings in disputed
Excess Profits Tax cases
and issues arising under
section 722 of the 1939 Code

Prepares interpretive rulings on
section 722 matters

Furnishes assistance and advice to
Chief Counsel
and
Regional Counsel
in connection with the preparation and trial of
section 722 cases
before the
Tax Court of the United States

1113.623 Operations Analysis Branch

Originates statistical analyses and graphic presentations with
explanations
and
interpretations
to disclose program
status
and
progress
with
trends
and
deviations
highlighted

These analyses serve as the basis for program direction and long range program planning for the
Appellate activity

Collaborates with the
Reports Division
in the
development,
review,
and
improvement
of the nationwide
Appellate
reporting
and
recordkeeping
systems
which provide the
Director,
his assistant,
and
staff
with statistical information to assist them in evaluating management effectiveness in the
regions

Issues instructions for
changes
and
improvements
in the systems
and
coordinates with other organizations on
reporting
and
related matters

Assists in the analysis and evaluation of
regional Appellate Division
financial planning
and
budget execution

Plans and conducts a visitation program to keep advised of the
adequacy
and
accuracy
of the
reporting
and
recordkeeping
systems
and assists the
regional offices
in solving problems involved in
preparing
and
simplifying
statistical reports

1113.624 Procedure and Closing Agreement Branch

Plans,
directs,
and
administers
the
development,
preparation,
issuance,
and
interpretation
of
instructions necessary to implement
policies,
plans,
programs
and
procedures
relating to the
Appellate function

Coordinates all procedural changes with other segments of the
Service

Recommends changes in the
Code of Federal Regulations
for
b>Appellate activities
and, when necessary, publication in the
FEDERAL REGISTER

Reviews all final closing agreements relating to tax liability for past years or matters in returns already filed, preliminary to acceptance by the
Commissioner

Maintains liaison with the
Joint Committee Division
of the
Chief Counsel’s office
on matters relating to cases requiring submission to the
Congressional Joint Committee on
Internal Revenue Taxation

1113.625 Settlement Analysis Branch

Reviews and analyzes reports on closed cases received from
regional Appellate Divisions
to test the quality of the decision reached,
the uniformity of treatment of issues,
and the
compliance with procedural instructions
or the
need for clarifying advice

Identifies troublesome
technical
or
administrative
areas
and recommends solutions to assist
regional offices
meet their objectives

Makes special studies, such as an analytical review of
Session,
Reconsideration,
Affirmative Issue,
and
Fraud cases,
to assist the
Director
and
his staff
in their current programming efforts and long range planning

Analyzes requests for technical advice, and prepares a digest of the reply or of other technical communications, for dissemination to
regional offices
when information is of
national interest

Maintains the central files including sensitive case reports, and provides general administrative services for the
Division

1113.626 Special Services Branch

Participates in the development of
Service
position
and
procedures
in complex valuation matters

Helps to maintain uniformity of treatment of valuation issues throughout the
regional Appellate Divisions
by
reviewing settlements,
furnishing advice,
and
conducting training sessions

Furnishes expert advice and assistance to the
National Office,
regional Appellate Divisions,
and
Regional Counsel
on difficult valuation problems

Provides expert witnesses to testify at trials involving complex valuation issues

Develops programs and techniques aimed at eliminating, to the greatest extent possible, the need for time consuming trials of valuation issues in the
Tax Court
or
other courts

1113.63  Audit DivisionOffice of the Director

Develops,
programs,
evaluates,
coordinates,
and
guides
audit enforcement activities
(other than in the
alcohol,
tobacco,
narcotics,
firearms,
and
wagering
tax areas)
in furtherance of
promoting
and
maintaining
the
most effective methods of audit operations in the
National,
Regional
and
District
Offices

1113.631 Administrative Services Office

Performs or furnishes from a central source, varied administrative services relating to the
Division
as a whole which cannot be performed effectively at the
Branch
or other operating organizational levels

1113.632 Visitation Staff

Conducts planned systematic visitation program to
field offices
for on-site
evaluation,
guidance
and
assistance

Prepares objective
analyses,
reports
and
recommendations
with respect to
field operations
for management
appraisals
and
decisions

1113.633 Analysis Branch

Develops,
studies,
makes analyses
and
conducts test
and
research projects
that will assist the
Division Director
in appraising the effectiveness of
regional management operations

Also, in collaboration with the
Reports Division,
reviews existing management reporting and recording systems in the development of new systems or improvement of existing systems

1113.634 Management Branch

Identifies and drafts recommended basic policies of the
Service
as they relate to
audit enforcement activities

Plans and develops,
or
assists in planning and developing,
audit programs,
systems
or
methods
which will best achieve stated policies

Consults and coordinates with all offices engaged in planning projects affecting audit activities

1113.635 Operations Branch

Performs certain operating
functions
of the
Audit Division
considered administratively infeasible to decentralize

These fall in two general areas

(1) coordination,
review,
and
performance evaluation
with respect to
offers in compromise,
including
planning
and
programming

No. 135—8

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6378

therefor, and

(2) coordination, control, and review of tax cases involving overassessments (requiring Joint Committee review) and cases involving special features such as restricted interest, recomputations, jeopardy assessment, post review, and trial or settlement by the Department of Justice

1113.636 Procedures Branch

Develops and implements programs initiated in or through the Management and Analysis Branches

Provides procedural instructions for all phases of Regional and District operations, prepares forms to effect procedural uniformity, and participates in studies and visits to evaluate existing procedures or effect their change

1113.637 Technical Development Branch

Establishes and maintains quality standards for the examination of returns through the study and development of audit methods and techniques to ensure that examining officers have the proper guides with which to conduct examinations effectively and efficiently

Determines all technical training needs of audit personnel, recommends appropriate training programs relative thereto, and develops various training courses and materials necessary for training the field office technicians

Maintains close contact with field offices, and consults and cooperates with the Office of the Assistant Commissioner (Administration), in connection with all training matters

1113.638 Uniform Audit Branch

Establishes and maintains quality standards for district and regional review of completed work; coordinates with the Technical Development Branch in the establishment and maintenance of quality standards for the examination of returns; and coordinates review activities between the districts and regions and with other National Office functions

Represents the Audit Division in matters involving legislation, regulations and rulings, or other technical matters

Handles communications and correspondence from taxpayers, tax practitioners, Members of Congress, and others, involving legal, factual and administrative questions that have arisen in specific cases as a result of the Service’s administrtaion [administration] of the Internal Revenue laws

1113.64 Automatic Data Processing DivisionOffice of the Director

Directs and supervises the activities of the division in the performance of its assigned responsibilities for development of programs, systems, methods and procedures for implementation and operation of the Internal Revenue Service Automatic Data Processing Plan, the accounting for the internal revenue, and the receipt and integrated processing of tax returns and payments

This includes the development of systems integrating manual, mechanical and electronic data processing operations, and the electronic processing of data in conformance with the administrative provisions of the Internal Revenue Code, in order to provide service at a minimum cost and with a maximum of voluntary tax payments

1113.641 Administrative Office

Provides administrative services common to the entire division

1113.642 Visitation Staff

Responsible for a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up; coordinating and maintaining close liaison with each of the several branches of the division for the purpose of inquiring into specific field activities of special interest to each branch and keeping each fully appraised of conditions and developments in the field

1113.643 Analysis Branch

Reviews, analyzes, interprets, and evaluates program status and progress for the Division Director, his assistant and staff (including branch chiefs)

Supervises and analyzes work planning and control systems

Reviews and evaluates proposed staffing and financial plans and develops recommendations for allocation of funds for field offices

Develops and recommends budgetary estimates

Collaborates with the Reports Division in the development, review and administration of a field reporting system which provides management reports essential for the evaluation and measurement of activities in field offices

Confers and collaborates with officials of the Internal Revenue Service, the Treasury Department, and other government agencies, and visits field offices in the performance of these functions

1113.644 Management Branch

Coordinates the establishment of division objectives; develops policies to achieve these objectives; provides assistance to field elements in the development of objectives and programs designed to effectively carry out policies and programs; and establishes management objectives in such areas as organization, staffing, communications, etc

Assures coordination and correlation of data processing programs and develops guidelines for the development and control of all programs utilizing electronic or electrical equipment

Staff members serve as representatives of the Director on standing and ad hoc committees and coordinate the activities of the division with other elements of the Service

1113.645 Operations Branch

The Operations Branch is responsible for the mechanical and automatic processing of such data as is required to be processed in the National Office

1113.646 Programming Branch

Responsible for systems application and programming required to process Internal Revenue data through electrical accounting and electronic data processing machines

This responsibility includes the analysis and design in detail of specifications necessary to perform approved programs by machine in all Service Centers and the Computer Center and the translation of such systems into machine instructions for all Service Centers and the Computer Center

These instructions must contain check points, validity and accuracy tests and required control print-outs

The programming Branch is responsible for putting machine instructions into a confirmed readiness status by completely testing and debugging the routines by such processes as desk checking, machine testing, and volume and compatibility testing and the preparation of detailed machine operating specifications

In addition, the branch is responsible for maintaining all program routines after they have become operational

1113.647 Systems Branch

Plans, directs and administers the development, preparation, issuance and interpretation of all systems and procedures necessary to implement policies and programs in all phases of district office, regional service center, and computer center accounting and processing activities

Such activities include all the operations performed in the receipt and processing of all tax payments and the receipt and processing of tax returns

Establishes and maintains the procedures manual and operations list for the district offices, the regional service centers, and the computer center to cover all the procedures and operations in the respective offices

Through field visits reviews the operation of existing systems and procedures to determine areas for improvement

Confers and collaborates with officials of the Internal Revenue Service, Department of the Treasury, General Accounting Office, and other governmental agencies in the performance of the above functions

1113.648 Computer Center

Responsible for the creation, maintenance and updating of business and individual tax accounts

Receives input data from Service Centers and processes against master file

Produces output data for use in issuing refund checks, bills, or notices; answering inquiries; making delinquency checks; detecting fraudulent refund claims; classifying returns for audit purposes; preparing reports; and other matters concerned with the processing and enforcement activities of the Service

Performs other machine data processing activities as required

1113.65 Collection Division
Office of the Director

Directs and supervises the activities of the Collection Division in the performance of its assigned responsibilities for collection of delinquent accounts, obtaining delinquent returns, and the processing and review of collection operations centralized in the National Office

This includes the development of collection and enforcement programs and systems for the effective discharge of the nationwide collection enforcement functions and the control and follow-up of programs by means of analysis and on-site visitation of field activities

1113.651 Administrative Office

Provides administrative services common to the entire division

1113.652 Visitation Staff

Responsible for a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up coordinating and maintaining close liaison with each of the several branches of the Division for the purpose of inquiring into specific field activities of special interest to each branch and keeping each fully appraised of conditions and developments in the field

1113.653 Analysis Branch

Reviews, analyzes, interprets and evaluates pro-

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gram status and progress for the Division Director, his assistant and staff (including branch chiefs)

Develops, supervises and analyzes work planning and control systems

Reviews and evaluates proposed staffing and financial plans and develops recommendations for allocation of funds for field offices

Develops and recommends budgetary estimates

Collaborates with the Reports Division in the development review and administration of a field reporting system which provides management reports essential for the evaluation and measurement of collection enforcement activities in field offices

Confers and collaborates with officials of the Internal Revenue Service, the Treasury Department, and other government agencies, and visits field offices in the performance of these functions

1113.654 Management Branch

Plans, develops and establishes the immediate and long range objectives of the Collection Enforcement and Compliance Programs; plans the institution or maintenance of an effective and balanced collection Enforcement Program; studies and recommends improved methods for the organization and general management of collection enforcement functions; searches out and develops the most effective methods and techniques for use of enforcement personnel and prepares handbooks and other means of conveying guidance in these matters; identifies training needs, establishes the technical concepts to be presented in programs designed to meet these needs, and evaluates training programs in terms of improvement in operations and soundness of technical concepts; and reviews the effectiveness of Collection Enforcement and Compliance Programs to ascertain that objectives are being met and providing consultative services to National and Field officials regarding these programs

Confers and collaborates with officials of the Internal Revenue Service and other government agencies relating to these functions

Confers with taxpayers and/or their representatives relating to collection matters

1113.655 Operations Branch

Reviews and processes all cases requiring approval of the Joint Committee on Internal Revenue Taxation (overassessments of $100,000 or more); adjustments of World War II Excess Profits Tax, adjustments of Post-War Credit; judgments of the District Courts and the Court of Claims; administrative settlements by the Department of Justice; and all interim allowances in respect to overpayments of tax under section 22(d) (6) of the 1939 Code (LIFO)

In connection with the above, advises district directors in order that the administrative provisions of the Code relating to assessments, collections, abatements, credits, refunds, and restricted interest will be properly applied in the final settlement of the cases

Performs other functions retained by the National Office, such as: Offsets of claims and debts; redemption of government securities; etc

Administers the publicity provisions of the law and regulations with respect to applications to inspect returns and related documents by Congressional Committees, United States Government offices in Washington, and Governors of the various States or, in the case of returns in the custody of the National Office, by any person, and furnishes copies where appropriate

Certifies all copies of returns and related documents furnished applicants requiring the affixing of the Treasury Department Seal

Maintains master files of donors’ card records received from Service field offices and advises such offices concerning prior year’s gift information not available in the particular field office

Maintains files and services requests for returns from field and National Office personnel

Conducts correspondence and engages in conferences with taxpayers, other officials of the Service, the Department of Justice, and other government agencies regarding the above activities

Also, in connection with these activities, acts in an advisory capacity to other branches of the division in developing policies and procedures

1113.656 Systems Branch

Develops, maintains, and interprets systems, methods and procedures to effectuate policies and programs in all phases of district enforcement activity relative to collection of delinquent accounts and securing delinquent returns

Initiates new or revised procedures relating to the collection of delinquent accounts through office methods and the enforced collection of delinquent accounts and the securing of delinquent returns through assigned investigation

These activities include: determinations and acceptance of partial payment agreements, analysis of financial statements, locating assets of taxpayer, levy action, filing notices of lien, sale of seized and acquired property, legal action to enforce collection, filing proof of claims in insolvency and decedent estate proceedings, service of summons, writing off of uncollectible accounts, etc

Through field visits, reviews the existing operations and procedures to determine areas for improvement

Recommends procedural changes and ascertains that such proposed improvement assures integrated, efficient, and economical operations

Assists district offices in the installation of approved systems and procedures

Confers and collaborates with officials of the Internal Revenue Service and other government agencies on procedures relating to these functions

Confers with taxpayers and/or their representatives relating to collection matters

1113.66 Intelligence DivisionOffice of the Director

Directs and supervises activities of the Intelligence Division and assists the Assistant Commissioner (Operations) in planning and coordinating the Intelligence program and activities in the field

Responsible for developing and assuring effective application of policies, programs, and procedures for investigations of alleged tax crimes (other than Alcohol and Tobacco tax crimes) and for other special investigations the Commissioner may direct

Also responsible for maintaining effective technical and advisory liaison with regional and district offices to coordinate Intelligence operations and direct certain investigations

1113.661 Administrative Office

The Administrative Office is responsible for: performing the office management and administrative services for the Intelligence Division of the National Office, including personnel, budget execution, fiscal management, space and equipment requirements, records retention and disposal, and travel authorizations; maintaining records and case files relating to investigations made by the Intelligence activity; handling the incentive awards program; and processing all mail

Serves as a focal point for Division contacts with the Personnel, Fiscal Management, and Facilities Management Divisions for administrative services

1113.662 Visitation Staff

The Visitation Staff is responsible for: a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up by assigned regions; coordinating with, and maintaining close liaison with each of the several branches of the division for the purpose of inquiring into specific field activities of special interest to each of the branches and keeping each fully appraised of conditions and developments in the field

1113.663 Analysis and Evaluation Branch

The Analysis and Evaluation Branch is responsible for: Appraising the effectiveness of field Intelligence management and investigative operations through studies, analyzes and research projects, including the analysis of operations reports and internal audit reports; analyzing selected cases to determine their adequacy and effectiveness and compliance with prescribed policies, procedures and technical practices for nationwide uniformity including studies and tests at appropriate sites; identifying program, procedural, legislative and investigative technique deficiencies, forecasting trends, analyzing statistical data, preparing cost estimates; analyzing financial plans, reviewing field staffing recommendations and developing Intelligence Division recommendations for allocation of funds for Intelligence activities to field offices; developing work measurement and other statistical standards for use in determining effectiveness of Intelligence operations; planning and developing a reporting program; analyzing technical issuances, legal decisions and procedural releases and articles carried in professional journals, and such other research required to keep the field informed, primarily through the Intelligence Information Digest; making final Intelligence recommendations in cases where disagreements as to disposition exists between Regional Counsel and Assistant Regional Commissioner, Intelligence; and preparing releases and dealing with the Public Information Division regarding closed cases

1113.664 Investigative Techniques Branch

The Investigative Techniques Branch is responsible for: conducting continuous research and developing improved investigative techniques in the Intelligence operations; preparing investigative handbooks; identifying training needs and developing training programs; participating in the conduct of

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basic and refresher training in the field and in the National Office including Treasury enforcement training, and originating technical training material, all in collaboration with the Training Division; preparing technical information releases covering advanced techniques valuable in investigative work, including the use of technical devices and equipment, etc.; reviewing and evaluating field Intelligence training materials and courses to see that they correctly reflect the law, regulations, rulings, policies, practices and procedures; maintaining close liaison with the other branches, particularly with Planning and Procedures in developing standards for the selection, classification, and promotion of Intelligence personnel, and with the visitation staff to ascertain the effectiveness of the training program and training requirements and to plan for the development, inclucation [inculcation] and dissemination of new and advanced investigative techniques and other needs as required; and orienting enforcement officials of other Federal agencies and prominent people who died tax officials of State and foreign governments concerning Intelligence techniques, procedures and practices

1113.665 Operations Coordination Branch

The Operations Coordination Branch is responsible for: coordinating investigative activities in selected current tax and wagering cases crossing regional boundaries or cases of national interest, and exercising direct supervision over special agents investigating cases which because of their sensitiveness or national interest have been brought under National Office control; coordinating with Chief Counsel, Department of Justice and others, actions to be taken in cases under investigation; maintaining liaison with other segments of the Internal Revenue Service, Congressional groups and other Government agencies; maintaining liaison with field investigative activities in specific cases, examining case files and reporting their status and continuing progress to the Commissioner and top Treasury officials; handling correspondence and inquiries from Congressional sources, Federal and State Government agencies, the press and the general public on specific cases; providing requested assistance to field personnel in resolving problems arising in the course of specific investigations; and processing information received from informants (or from other sources) concerning alleged violations of Internal Revenue laws

1113.666 Planning and Procedures Branch

The Planning and Procedures Branch is responsible for: providing staff assistance to Division Director in the establishment of Intelligence Division objectives, and in formulating, developing and coordinating plans and programs of the Intelligence Division consistent with the overall Service policy to achieve these objectives; consulting and cooperating with all offices engaged in projects of a planning or administrative nature affecting Intelligence operations; implementing plans and programs to achieve the basic policies; developing organizational and staffing standards for field Intelligence activities in developing standards for the selection, classification, and promotion of Intelligence personnel; providing procedural guides and instructions for all Intelligence phases of Regional and District operations; reviewing field procedural issuances; participating in studies and visits to evaluate existing policies and procedures, recommend their change, and determine whether additional policies and procedures are required; appraising and developing proposed legislation relevant to Intelligence activities; and performing such other duties as the Director may assign

1113.67  Office of International OperationsDirector of International Operations

1956 21 F.R. 10424 1113.56  International Operations Division

Has primary responsibility for the administration of the Internal Revenue laws in all areas of the world, outside the United States; and coordinates for the Service all foreign investigations and requests for information from foreign countries or U.S. possessions

Acts as Competent Authority for all operating provisions of tax treaties under delegation from the Commissioner of Internal Revenue

======================================
ADMINISTERS the INTERNAL REVENUE LAWS (except those relating to alcohol, tobacco and firearms) IN ALL AREAS of the WORLD OUTSIDE the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
======================================
VOLUNTARY TAX COMPLIANCE
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1113.671 Executive Assistant to Director

Coordinates the work programs and other activities of the foreign and Puerto Rico posts and International Operations personnel and other personnel temporarily assigned overseas on audit examinations, fraud and collateral investigations, or to temporarily assist the foreign representatives and such personnel as may be detailed for overseas assignment from the Audit or Intelligence Divisions

Coordinates audit, collection, delinquency, intelligence, conference and offers in compromise work items between the foreign posts and the Divisions of the Office of International Operations, other Service components and other Government agencies including determining whether action requested is feasible and whether it would be handed by foreign representatives, International Operations personnel on detail, other Government agencies or District personnel

To the extent provided by delegation, supervises and evaluates the work and performance of foreign representatives

Makes certain that foreign representatives have sound, realistic program (for their territory) that ties into overall Service objectives in the International area

Keeps director informed of trends in the foreign area, which will be employed in program development for the operation as a whole

Takes affirmative steps to maintain morale of personnel located at foreign posts

Exercises broad vision in determining proper utilization of information obtained from foreign representatives

Assists the Director in the performance of the functions of the Competent Authority under tax treaties principally involving non-automatic exchange of information and consideration of double taxation claims

Coordinates the foreign travel of personnel of the Internal Revenue Service

Maintains liaison with the State, Defense, Commerce and Interior Departments, with Customs and the Office of International Finance concerning overseas operating matters

Plans and coordinates the Annual Taxpayer Assistance, Audit and Delinquency Program abroad and plans and coordinates, in conjunction with the military services, the Annual Military Assistance and School Program for overseas military personnel

1113.672 Operational Research Staff

Accumulates and analyzes data concerning foreign tax laws, U.S. Tax Treaties, U.S. tax law changes, revenue rulings and statements of Service policy

Prepares guidance memoranda for International Operations use

Coordinates and reviews guidance memorandum prepared in the Office of International Operations

Reviews drafts of proposed tax conventions and regulations thereunder and prepares comments thereon regarding the administrative and operational feasibility of the conventions and regulations; prepares analytical studies of technical problems and tax avoidance schemes in the international area for the purpose of disclosing tax law provisions that are weak, ineffective, inconsistent or unjust; prepares plans and programs to combat tax avoidance and evasion in the international area; prepares legislative and regulatory recommendations for the Office of International Operations; reviews or prepares suggested tax forms and other material for the use of taxpayers under the jurisdiction of the Office of International Operations and coordinates technical matters having reference to proposed legislation and similar matters with the various Divisions of the National Office and other Government agencies

Accumulates or programs for the accumulation of data designed to show such information as extent, nature, location of U.S. taxpayer business and trust interest outside of United States, progress and disposition of cases in this area as well as similar data relative to foreign business entities ostensibly doing business in United States

Develops and/or operates procedure designed to accumulate data on receipt and disposition of information relative to foreign business operations of concern to U.S. which is received from Foreign Post Representatives

All such information shall be in such form that periodic or special requests for reports on the subject can be readily provided

Acts on assignments received by Director from Assistant Commissioner, Operations, or other National Office officials or components, of a program or planning nature

1113.673 Administrative Office

Performs all necessary administrative management activities, including development of personnel and budget and fiscal programs, cost estimates, quarterly allocations and control of funds, records management, space and equipment utilization

Coordinates and controls, in conjunction with the Facilities Management Division, the printing requirements and distribution of special tax forms required by the Office of International Operations and the distribution of all tax forms to embassies and consulates

1113.674  Collection Division

Receives all tax returns and related work items accruing from the International Program; processes alien returns, returns of citizens residing abroad, Puerto Rican and Virgin Island returns, returns of certain foreign corporations and the

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withholding returns filed by agents making income payments to foreign addresses; accepts and deposits remittances received with all such returns; performs all accounting operations incident to the control of these returns, including the issuance of bills, processing of claims, scheduling of refunds, and maintenance of general ledger; administers the provisions of tax treaties authorizing the automatic and other exchange of tax information between the United States and foreign countries; administers Section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities; collects delinquent accounts of taxpayers residing abroad; develops procedures relating to the collection of delinquent tax from citizens abroad and non-resident aliens; and maintains liaison with the State and Defense Departments and the Bureau of Accounts concerning Collection matters

Provides advice and guidance on collection where performed by the Foreign Posts and personnel detailed overseas

1113.6741  Returns, Receipts and Taxpayer Service Branch

Receives, safeguards and deposits all funds tendered to International Operations in Washington, D.C., in payment of Internal Revenue taxes

Receives, controls, examines, processes and has final custody of tax and information returns (except estate and gift) filed with International Operations in Washington, D.C.

Receives and opens all ordinary mail addressed to International Operations in Washington, D.C.

Stamps, sorts and routes such mail to its proper destination

Receives and answers inquiry letters from withholding agents regarding withholding problems

Receives, examines and transmits all correspondence and documents containing informational exchanges under the tax treaties to and from the various treaty countries, and prepares all statistical reports required for the purpose of evaluating the extent of compliance with treaty provisions and value of the information exchanged

Certifies all amounts withheld at source from income of non-resident aliens and claimed as credits on their final returns

Determines penalties and computes interest on other than individual returns

Mathematically verifies other than individual returns filed with International Operations in Washington, D.C., and completes all prepayment credit adjustments

Provides taxpayer service to U.S. citizens residing abroad and non-resident aliens primarily through correspondence and occasionally through office interviews when the taxpayer is visiting Washington, D.C.

Provides advice to the Chief of the Collection Division on return, receipts and taxpayer service activities in Puerto Rico

1113.6742  Revenue Accounting Branch

Performs revenue accounting services on all classes of tax returns filed with the Division in Washington, D.C.

Issues statements of tax due, installment notices, and taxpayers’ delinquent account assembly forms

Processes all claims for refund or abatement filed, prepares schedules of overassessment, and determines interest allowable thereon

Certifies to taxpayers’ payments on Form 899

Examines and allows tentative carryback adjustments and claims within the $10,000 limitation

Compiles statistical reports and records

Maintains controls on blocked refund checks due taxpayers in “Iron Curtain” countries

Verifies mathematically individual tax returns and processes individual tax returns received with remittances

Makes appropriate closing action on all audit adjustment cases

Provides advice to the Chief of the Collection Division on revenue accounting activities conducted in Puerto Rico

1113.6743  Delinquent Accounts and Returns Branch

Effects collection of delinquent accounts of:

Citizens residing or doing business abroad (primarily by correspondence, and through levy on assets in the United States); Aliens residing abroad (primarily by correspondence, and through levy on assets in the United States); Military personnel having APO and FPO addresses (primarily through Payroll Deduction procedures)

Obtains delinquent returns of non-resident taxpayers on the basis of Form 14 investigations and conducts delinquency surveys in overseas areas by correspondence

Maintains liaison with the Executive Assistant to the Director of International Operations to effect collection of TDA’s and to obtain delinquent returns through the foreign posts and personnel traveling overseas; the Military Services, concerning delinquent military taxpayers and the serving of levies on overseas military personnel; the State Department, concerning collection of delinquent accounts from citizens residing abroad

Provides advice to the Chief of the Collection Division on delinquent accounts and returns work conducted in Puerto Rico

1113.6744  Puerto Rico Collection Branch

Is responsible for the performance of all collection work in Puerto Rico and the Virgin Islands which involves primarily the administration of the FICA and Social Security tax laws but also includes collection activities involved in the income and other tax provisions of the Internal Revenue Code as they apply to Puerto Rico and the Virgin Islands

Receives, deposits and conducts appropriate accounting for all tax payments; receives and maintains custody of all tax returns; processes and verifies tax returns and other tax documents; determines interest due and makes appropriate tax refunds; collects delinquent accounts by distraint, seizure, sale, etc., and secures delinquent returns by canvassing and other methods

Sells Alcohol Tax stamps and collects Alcohol and Tobacco Tax taxes in Puerto Rico

1113.675  Audit Division

Is responsible for the direction of all audit examinations accruing from the International Program conducted by correspondence audit in Washington, D.C., and the examinations conducted by Revenue Agents assigned to Washington, excepting while examining officers are assigned outside the continental limits of the United States during which time they will be subject to the general supervision of the Executive Assistant; provides advice and guidance on audit work performed by the Foreign and Puerto Rico posts

Makes certain that Internal Revenue agents manpower will be applied to the most significant civil enforcement cases in the international area (whether the assignment originates from information received through the Executive Assistant coordinating the Foreign Posts, informant material or classification of returns) and will be responsive to information received from the Executive Assistant in this regard

Is responsible for the maintenance of good relations with the several regions and districts and is responsive to their requirements for assistance in the foreign area

Is responsible for the returns classification, conference coordination and audit service functions

Is responsible for the review of all reports of audit examinations and the preparation of tax determination letters

Directs the conduct of examinations of estate and gift tax returns

Directs programs for the exchange of estate and gift tax data with foreign governments under the tax conventions

1113.6751  Review Staff

Is responsible for reviewing for technical accuracy and policy and procedure adherence, reports of examination on income, estate and gift, and miscellaneous taxes and offers in compromise

Prepares and issues all preliminary letters and statutory notices

Receives taxpayer protests, refers protests to the Conference Coordinator and closes protested cases to the Appellate Division upon recommendation of the Conference Coordinator

Furnishes technical advice to foreign and Puerto Rico posts and all audit examining personnel, considers special problems relating to specific cases and prepares recommendations thereon

Considers technical questions submitted by taxpayers, foreign and Puerto Rico posts, other personnel of the Office of International Operations and issues determination letters thereon

1113.6752 Conference Coordinator

Reviews informal conference notification letters and related materials on required audit cases in which the taxpayer has requested an informal conference

Assigns all informal conference cases to personnel in accordance with established procedures and practices

Conducts conferences in the more difficult cases or in cases in which he may be particularly qualified

Considers cases in which the Review Staff has taken exception to the informal conference decisions of other informal conferees, for the purpose of coordinating with the Chief, Review Staff, on difficult technical issues

Screens all protests filed by taxpayers in response to 30- or 60-day letters for the purpose of deciding whether further action is required by the examining units prior to reference of the case to the Appellate Division for consideration

To the extent time permits, undertakes special assignments received from the Director through the Chief, Audit Division

1113.6753 Chief Classifying Officer

Is responsible for planning and executing the audit classification program including the selection of returns to be examined and the determination of the organizational units where the returns can best be examined

Is responsible for the planning and execution of pro-

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cedures involving the classification of other documents used in connection with examinations such as transferred cases from other districts, information reports, etc

1113.6754 Service Branch

Controls all income, estate and gift, and miscellaneous tax returns received for audit or investigation; routes work to appropriate units; reproduces completed reports; provides typing services for the Audit Division; effects closing action on examined cases; assembles audit production and statistical data and maintains controls on statutory expirations

1113.6755  Field Audit Group

Conducts audit examinations by examining the books and records of taxpayers in the United States and foreign countries or through correspondence with the taxpayer or his representative on foreign corporations and other foreign business entities and U.S. citizens residing abroad and nonresident aliens with large incomes and complex tax problems

Obtains information on suspected delinquent taxpayers and obtains other tax information while in overseas areas

Upon referral by the Conference Coordinator holds conferences with taxpayers in Washington and foreign areas

1113.6756  Estate and Gift Tax Group

Conducts examinations by correspondence or field visitation in the United States or overseas when necessary of estate tax returns of U.S. citizens who died while residing abroad or non-resident aliens with substantial property or income in the U.S. and gift tax returns filed by nonresident aliens or U.S. citizens residing abroad

Administers the program for the exchange of estate and gift tax data with foreign governments under the tax conventions including the certification of the correctness of the tax determinations and the payment of estate and gift tax liability thereon on returns of Districts involving substantial property or income in foreign tax treaty countries

Initiates correspondence relating to all Federal estate and gift tax returns filed by, or due to be filed by, non-resident citizens and aliens

Holds taxpayers conferences and considers protests upon referral by the Conference Coordinator relative to recommended estate and gift tax determinations

Prepares determination letters in reply to correspondence from taxpayers and foreign governments relating to estate and gift tax matters

1113.6757  Office Audit Group  A

Conducts office audit type examinations by correspondence and office interview techniques on

(1) tax returns, claims, and offers in compromise filed by non-resident aliens and U.S. citizens residing abroad involving difficult and complex issues; and

(2) selected foreign corporations

Holds informal conferences with taxpayers or their representatives in Washington, D.C., upon referral by the Conference Coordinator

Prepares tax returns for, and audits books of, foreign corporations and alien individuals whose property is in custody of the Alien Property Custodian and conducts conferences on these matters

1113.6758  Office Audit Group  B

Conducts office audit type examinations by correspondence and office interview techniques of income tax returns and claims filed by non-resident aliens and U.S. citizens residing abroad

Examines offers in compromise and excise tax claims

Holds informal conferences with taxpayers or their representatives in Washington, D.C., upon referral by the Conference Coordinator

1113.676  Intelligence Division

Responsible for the conduct of the intelligence function in the Office of International Operations, reviewing and evaluating information items, conducting (subject to general supervision of Executive Assistant while outside continental limits of the United States) fraud investigations and surveys in overseas areas and preparing investigation reports of findings together with recommendation for or against criminal prosecution for tax evasion

Provides advice and guidance to the foreign and Puerto Rico posts and other personnel traveling overseas on intelligence procedures, practices and legal requirements to prove tax evasion

Provides staff service to the Executive Assistant on matters to be referred to Foreign Posts in the Intelligence area and, in this activity, is responsible for maintenance of good working relationships with functional supervisor as well as other Service components

While conducting investigations abroad may perform audit and collection functions in the areas visited

Holds conferences with taxpayers in foreign areas, particularly where no Revenue Service Representatives are stationed, on intelligence matters

Coordinates tax evasion matters with the National Office Intelligence Division, Chief Counsel and other segments of the National Office

1113.677  Foreign Posts

Pursuant to broad annual programs developed in Headquarters office, initiates such actions in the assigned areas as are necessary to establish and maintain satisfactory levels of voluntary compliance

Develops information indicating possible tax evasion, delinquency or non-compliance and completes action thereon or forwards the information to Washington for further development

Conducts audits of income, estate and gift tax returns of a type justifying field investigation or contact abroad and conducts investigations on tax evasion cases

Effects collection of delinquent taxes when personal contact or investigation abroad is required

Obtains information on audit, intelligence and collection matters for other service component on collateral requests

Holds taxpayer conferences and effects settlements in cases involving timely and delinquent income, estate and gift tax returns, claims, offers in compromise, etc., particularly in those cases referred abroad by International Operations headquarters for such purposes

Under specific direction, assists the Director in the exercise of the Competent Authority provisions of tax treaties by holding preliminary discussions with the foreign government representatives on the settlement of issues in specific cases involving double or discriminatory taxation and forwards information to Washington, D.C.

Maintains close liaison with foreign governments in tax treaty, enforcement, exchange of information, technical and other highly complex matters

Maintains close liaison with U.S. military authorities and taxpayer groups in the area and develops and implements with their assistance comprehensive programs relating to enforcement, taxpayer assistance and school programs, taxpayer-education releases, and similar measures designed to assure a high level of compliance

Is responsible for the development and maintenance of desirable public relations, initiating appropriate taxpayer-education programs in the area

Furnishes technical assistance to taxpayers with regard to both current and delinquent income, estate and gift tax matters

1113.678  Puerto Rico Post

Audits tax exempt Puerto Rican corporations to uncover diversions of profits from the related interests and associates in the U.S. and submits reports to the Executive Assistant to the Director of International Operations

Conducts all required Internal Revenue Service functions in Venezuela, Columbia, the Guianas and other countries of the Caribbean area on visitation trips from Puerto Rico including holding taxpayer conferences, taking necessary action to assure compliance with the tax laws, maintaining liaison with the U.S. military authorities and taxpayer groups in the area and contacting the foreign taxing authorities for the purpose of exchanging information

Obtains information in Puerto Rico and the Virgin Islands on estate and gift tax returns filed or due to be filed in the area to assist the Estate & Gift Tax Group in the determination of estate and gift tax liabilities

Audits employment tax returns of Puerto Rican residents and income tax returns of U.S. Government employees and Puerto Rican residents deriving income from sources outside Puerto Rico

Provides administrative direction to and services for the Puerto Rico Collection Branch

§ 1113.7 Office of Assistant Commissioner (Planning and Research)

The Assistant Commissioner (Planning and Research) acts as the principal assistant to the Commissioner in the coordination of plans and policies, research, statistics, and systems development; and consults with and advises the Commissioner, the Deputy Commissioner, the Assistant Commissioners, and other principal officials regarding the basic policies of the Service

The Assistant Commissioner (Planning and Research) represents the Commissioner on these matters in relations with the Treasury Department, the Congress, other Government agencies and outside organizations

He discharges these primary responsibilities in cooperation with the appropriate Assistant Commissioners (or other principal officials), each of whom exercises related responsibilities within his own functional area

The Assistant Commissioner (Planning and Research) is responsible for and supervises the activities of four divisions:
Plans and Policy Division,
Research Division,
Statistics Division,
and
Systems Development Division

1113.71 Plans and Policy Division

The Plans and Policy Division develops

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FOREIGN Posts

Pursuant to broad annual programs developed in Headquarters office, initiates such actions in the assigned areas as are necessary to establish and maintain satisfactory levels of VOLUNTARY COMPLIANCE

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and administers a system integrating the plans of all Service activities into a comprehensive Master Plan and monitors the implementation of the Master Plan

The Division participates in the formulation of the basic policies and organization of the Service; develops and administers systems whereby top management reviews and confirms current Service policies and organization and approves modifications thereto, and administers the internal management document system and reviews issuances for conformance to basic policies of the Service

1113.72 Research Division

The Research Division conducts advanced research (independently or in conjunction with other offices) into the Federal tax system to develop new approaches to improve the Service’s operations and to reduce the compliance burden on the taxpayer; directs such research; within the framework of tax policy determined by the Treasury Department; and furnishes leadership and coordination for the program of Federal-State cooperation in the field of tax administration

The Division actively participates with the appropriate staffs of the Treasury Department and the Assistant Commissioner (Technical) in the preparation of legislative proposals and regulation revisions resulting from the research conducted; designs and carries out surveys, studies, polls, and other forms of research to provide the Service with the basic data needed for the formulation of operating programs and plans; and prescribes the nature and content of statistical analyses made by other offices but required for the research functions of the Division

1113.73 Statistics Division

The Statistics Division conducts research and prepares statistics with respect to the operation of the income tax laws as required annually by the Internal Revenue Code to provide basic information for tax studies and legislation by the Congress and its committees, for administrative use by the Secretary of the Treasury and the Commissioner of Internal Revenue, and for the Federal benchmark statistical programs on income, wealth, and finance; and performs other related research and statistical functions

The Division consists of the
Income, Finance, and Wealth Branch,
the
Statistical Techniques Branch,
and the
Operations Branch

1113.731 Income, Finance, and Wealth Branch

The Income, Finance, and Wealth Branch performs statistical and economic research with respect to the operations of the income tax laws as required by the Internal Revenue Code

It identifies and analyzes actual and prospective needs of users of income, wealth, and financial data reported on tax returns

The Branch plans, evaluates, and modifies these needs to develop an integrated statistical program and prepares specifications for data preparation

It interprets, analyzes, and presents the resulting statistics through publications of the Internal Revenue Service, such as the “Statistics of Income” series, and in consultation with appropriate policy and management officials

1113.732 Statistical Techniques Branch

The Statistical Techniques Branch conducts research in sampling and other statistical techniques to achieve efficiency in producing the program of the Division

It designs samples and prepares estimates of the tax-return population and workload

It reviews the application of the sampling specifications, conducts variance analyses, and makes other evaluations of the adequacy of the data

It conducts research in the development and adaptation of equipment techniques, and personnel to the solution of specific problems of the Division

It develops and maintains statistical standards for application to the Division’s program

1113.733 Operations Branch

The Operations Branch develops operational plans for use in producing the statistics required by the program of the Division, and prepares related procedures, forms and instructions

It coordinates the scheduling and processing of the work performed at decentralized locations

It programs for and uses electronic data processing machines as well as other equipment and processes in producing the required tabulations

It evaluates the statistics produced in terms of original specifications, costs, and procedures

1113.74 Systems Development Division

The Systems Development Division is concerned both with electronic systems and other systems

It conducts a continuing program relative to the availability and capability of electronic data processing systems and other electronic or automation equipment and systems, the feasibility and adaptability of electronic equipment to specific Service tasks, and the development of special modifications for Service purposes

The Division reviews and coordinates projects of other offices involving the adaptation of electronic equipment and participates in the selection and installation of electronic equipment and systems

With respect to other systems, the Division examines and makes recommendations for improvement or extension of internal systems (such as those relating to reporting, processing, accounting, enforcement, records management, and communications), reviews and coordinates system-improvement efforts of other offices, and initiates and develops projects of its own; furnishes other offices of the Service, on request, advisory and consultative services on systems problems; studies possibilities of integrating paperwork and data-handling systems and equipment; and surveys, develops and tests equipment used or usable by the Service

1113.8  Office of Assistant Commissioner (Technical)

The Assistant Commissioner (Technical) acts as the principal assistant to the Commissioner in providing basic principles and rules for the uniform interpretation and application of the tax laws (other than alcohol, tobacco, and certain firearms taxes)

His duties include the preparation and issuance of rulings and advisory statements to the public and Revenue officials, the preparation of regulations and other tax guide materials, responsibility for the development and the technical content of all tax return forms and instructions (other than those dealing with Alcohol and Tobacco taxes and the National Firearms Act), the direction of programs for clarification and simplification of tax rules, and the negotiation of tax treaties and agreements with foreign governments

He also is responsible for developing legislative proposals and for the coordination of the Service’s legislative program; for preparing formal reports to the Secretary giving the Service’s views on pending or proposed legislation; and for providing technical assistance to the Department, Congressional Committees, and drafting groups in connection with tax legislation

The Assistant Commissioner (Technical) is responsible for and supervises the activities of four divisions:
International Tax Relations Division,
Special Technical Services Division,
Tax Rulings Division,
and
Technical Planning Division

1113.81  International Tax Relations Division

The International Tax Relations Division engages in the negotiation of tax treaties and agreements with foreign governments

It cooperates with the State Department and with Congressional committees in procedures leading to the ratification of such treaties and agreements, and conducts programs for treaty administration and relations with foreign tax officials

1113.82 Special Technical Services Division

The Special Technical Services Division conducts special studies of tax problems aimed at reducing areas of controversy, promoting uniformity, and establishing the position of the Service on technical issues

It prepares tax guides for the public and summaries of technical developments for Service personnel, develops certain tax law materials for employee training purposes and for the high school “Teaching Taxes” program, and reviews tax guide material prepared outside the Service

The Division provides expert technical advice and assistance to all levels of the Service, and to the Department, on the engineering and valuation aspects of tax administration, including legislation, regulations, litigation, taxpayer rulings, formal and informal advice to field and other Service organizations, and related professional and technical activities

It also post reviews a sample of closed field cases involving engineering and valuation issues

It replies to and makes determinations on engineering questions submitted by Service offices and taxpayers which do not involve the establishment of precedents, and makes determinations on requests of taxpayers to change accounting methods for depreciation and obsolescence

The Division is the central point of contact between Technical and Operations on field audit operations involving engineering problems and programs, including training of engineers

The Division conducts a program for the selection and preparation for publication of precedent rulings, decisions, procedures, policy announcements, and other statements in the Internal Revenue Bulletin

The Division prepares and issues replies to communi-

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cations which relate to general technical information and provides technical research and reference materials and services for National Office personnel

The Division Director is responsible for and supervises the activities of six branches:
Technical Reference Branch,
Technical Projects Branch,
Bulletin Branch,
Appraisal Branch,
Court Defense Branch,
and
Natural Resources Branch

1113.821 Technical Reference Branch

The Technical Reference Branch serves as the liaison office for Congressional correspondence within the jurisdiction of the Assistant Commissioner (Technical) and controls the overall correspondence program of that office, except as to those legislative, regulations, and forms matters which are handled by the Technical Planning Division

It issues replies to communications which relate primarily to general technical information, and analyzes and directs the flow of all other inquiries and requests for rulings or advice to the appropriate Technical Organization units, or other National Office units

It operates as the principal point of contact between the Public Information Division and the Technical Organization in determining the material to be made available for public inspection under section 6104 of the Code

It provides technical research and reference material and services for National Office personnel; and maintains and services the closed correspondence filed and records of the Tax Rulings Division and the Special Technical Services Division

1113.822 Technical Projects Branch

The Technical Projects Branch has the responsibility for conducting special studies of major technical tax problems, including reappraisals of current rules and practices and the resolution and clarification of complex technical issues, in order to establish the position of the Service, reduce controversy, and promote uniformity

It prepares and issues comprehensive tax guide material for the public (including “Your Federal Income Tax,” “Tax Guide for Small Business,” “Farmer’s Tax Guide,” and numerous others)

It prepares periodic summaries of technical developments for the guidance of Service personnel (including “Tax Briefs for Revenue Agents and Office Auditors” and the “Annual Technical Review Institute”), and develops certain tax law technical materials for training Service personnel and for the high school “Teaching Taxes” program

It reviews for the National Office such tax guide material prepared outside the Service as it is within the policy of the Service to review; and conducts other similar technical projects

1113.823 Bulletin Branch

The Bulletin Branch conducts the program for the publication of precedent rulings, decisions, procedures, and other materials in the weekly Internal Revenue Bulletin, the authoritative source for official Service pronouncements

In this program, which provides a means of taxpayer education and information to field offices designed to promote uniform application of an adherence to tax laws and regulations, the Branch selects, analyzes, correlates, and prepares materials for publication; selects Actions on Decisions with respect to which a public expression of the position of the Service is necessary or desirable and prepares appropriate announcements expressing that position; develops standards for the publication of material and takes action to resolve differences regarding publication recommendations; and prepares Bulletin indexes and index-digests for research and reference use throughout the Service

1113.824 Appraisal Branch

Provides advice and assistance throughout the Service, including Chief Counsel, on engineering and valuation questions arising in the industrial, public utilities, real estate, and commercial fields

This includes preparation of rulings, technical advice memorandums, furnishing advice and assistance in legislation and regulations matters, passing on taxpayer requests to change methods of accounting for depreciation and obsolescence, giving informal advice to field offices on professional and technical engineering problems, post-audit review, on a sample basis, of cases involving engineering issues, and giving direct engineering and valuation assistance, on request, to regional and district offices on open cases involving engineering and valuation issues of considerable importance or complexity, and in the classification of returns involving engineering issues

The Branch also prepares, jointly with the Audit Division, engineering training material, including a Handbook, and prepares and presents material on professional and technical engineering developments at engineering institutes

It also assists the Audit Division in its responsibilities for planning and coordinating the engineering aspects of the audit program, including assistance in the evaluation of field engineering staffing requirements

It prepares material for a periodic engineering coordination digest calling attention to important tax engineering matters

1113.83 Tax Rulings Division

The Tax Rulings Division prepares and issues rulings, advisory letters, and tax memorandums on income, excess profits, estate, gift, employment and withholding taxes, and excise taxes (other than alcohol, tobacco, and certain firearms taxes) setting forth the position of the Service for the guidance of taxpayers, Revenue employees, and others

The Division Director is responsible for and supervises the activities of eight branches:
Corporation Tax Branch,
Employment Tax Branch,
Estate and Gift Tax Branch
Excise Tax Branch,
Exempt Organizations Branch,
Individual Income Tax Branch,
Pension Trust Branch,
and
Reorganization and Dividend Branch

1113.831 Corporation Tax Branch

The Corporation Tax Branch issues rulings with respect to the application of Federal income and profits taxes to corporation matters generally, including those relating to consolidated returns of affiliated groups

It resolves issues applicable to both corporate and noncorporate taxpayers in the field of
amortization of emergency and grain storage facilities
(sections 168 and 169 of the Code);
mitigation of effect of renegotiation of war contracts or disallowance of reimbursement
(section 1481);
LIFO inventory (section 472);
requests for permission for change in accounting periods and methods
(except methods of accounting for depreciation or obsolescence, for which see Manual subsection 1113.82);
Farmers Cooperatives and tax treatment as to patrons
(sections 521-522-61);
Involuntary Conversions (sections 1033 and 1071);
Taxation of Regulated Investment Companies and their shareholders
(section 851 to 855);
and
Research and Experimental Expenditures (section 174)

The Branch also makes determinations with respect to earnings and profits and the taxable status of distributions

1113.832 Employment Tax Branch

The Employment Tax Branch issues rulings with respect to the application of the tax imposed by the
Federal Insurance Contributions Act,
the
Railroad Retire-

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ment Act,
Federal Unemployment Tax Act,
and the
withholding provisions of the Federal income tax,
all of which are included in Chapters 21-25, inclusive, of the Code

This Branch also has jurisdiction of questions under the Self-Employment Contributions Act other than those concerning the definition of net earnings from self-employment (sections 1401-1403) and the application of the provisions of subtitle F of the Code

In cases where organizations are determined to be of the type described in section 501(c)(3) of the Code, the Branch issues rulings as to the organizations’ status under sections 3121(b) and 3306(c) of the Code

1113.833  Estate and Gift Tax Branch

The Estate and Gift Tax Branch issues rulings with respect to the application of Federal estate and gift taxes, related statutes, and estate and gift tax treaties as to donors and estates

1113.834 Excise Tax Branch

The Excise Tax Branch issues rulings with respect to all Federal excise taxes other than alcohol, tobacco, and certain firearms taxes, including determinations under sections 4216 and 4218 of the Code as to the constructive sales price of certain articles subject to manufacturers’ excise taxes

The excise taxes comprise a variety of taxes which may be identified generally as
sales taxes
imposed upon
manufacturers,
producers,
or
importers;
sales taxes imposed upon
retailers;
documentary stamp taxes;
admissions,
cabaret,
and
dues
taxes;
transportation taxes;
communication taxes;
and
miscellaneous excise,
occupational,
and
regulatory
taxes

1113.835  Individual Income Tax Branch

The Individual Income Tax Branch issues rulings with respect to the application of Federal income taxes and related statutes applicable to noncorporate taxpayers (including partnerships, estates, and trusts)

The Branch also considers issues involving
corporate contributions (section 170 of the Code);
cooperative housing corporations (section 216);
restricted stock option plans adopted by corporations for its employees (section 421);
withholding of tax on foreign corporations (section 1442)

1113.836 Pension Trust Branch

The Pension Trust Branch issues rulings and reviews field determination letters as to the qualification of pension, profit-sharing, and stock bonus plans under section 401, and exemption of employees’ trusts under section 501 of the Code; rules on collateral matters involving taxability of beneficiaries under sections 402 and 403, and employer deductions under section 404, and related issues; and determines whether transactions prohibited by section 503 have been engaged in

1113.837  Exempt Organizations Branch

The Exempt Organizations Branch issues rulings (and reviews field determination letters) to organizations, trusts, etc., with respect to the exemption from income tax under sections 501 and 521 of the Code, and the responsibilities of exempt organizations for the filing of annual information returns under section 6033, and their liability for unrelated business income tax under section 511; and determines whether they have engaged in prohibited transactions under section 503 or have unreasonably accumulated, or misused, income under section 504; and performs other duties relating to its responsibility for coordinating the work of the Branch with other branches whose work may be affected by the rulings and letters of exemption from income tax

The Branch issues group rulings to organizations described in section 501(c) of the Code, and also has jurisdiction as to the status of certain organizations as agencies or instrumentalities of the United States, a State, or political subdivision thereof or the District of Columbia

The Branch also makes determinations as to whether certain exempt-status information should be withheld from public inspection under section 6104(a)(1)(B) of the Code

1113.838 Reorganization Branch

The Reorganization Branch issues rulings with respect to the taxable status of exchanges and distributions in connection with corporate reorganizations, organizations and liquidations, and with respect to the distribution of stock dividends and redemptions

It also determines whether distributions, redemptions, exchanges, or transfers referred to in sections 306(b)(4), 367, and 1492 of the Code are in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes

1113.84 Technical Planning Division

The Technical Planning Division conducts a program for issuance and revision of tax regulations, review all new or amendatory regulations, and undertakes the initial drafting of certain projects; develops the technical content of tax return forms and instructions and coordinates the preparation of such forms and instructions through the National Office Tax Returns Forms Committee; coordinates the legislative program of the Service, develops recommendations for and provides analyses and technical assistance in connection with new or amendatory tax legislation, and provides related services; and maintains a technical liaison program with Regional and District offices

The Division Director is responsible for and supervises the activities of four branches:
Income Tax Branch,
Tax Return Forms and Instructions Branch,
Technical Programming Branch,
and
Wage and Excise Tax Branch

1113.841 Technical Programming Branch

The Technical Programming Branch is responsible for planning the performance of the functions of the Internal Revenue Service with respect to legislation, regulations, and tax return forms and the related instructions

It maintains a technical liaison program with the Regional and District offices through which it conducts a continuing survey for the purpose of determining areas involving income tax abuses and inequities, the quality and effectiveness of the regulations and tax return forms, the views of operational personnel concerning new or amendatory legislative and regulatory proposals

It develops, and keeps currently up to date with changing conditions, an over-all program and detailed programs coordinated in these fields

Its representatives arrange and conduct public hearings on proposed regulations which are held as required by the Administrative Procedure Act

The Branch receives and coordinates the requests from the Secretary’s staff and Congressional committees for technical assistance on legislation and other matters over which the Division has jurisdiction

1113.842 Income Tax Branch

The Income Tax Branch is responsible for carrying out the legislative and regulations programs of the Division as they relate to income taxes and to the administrative provisions of general application

In these areas it researches and conducts analytical studies in relation to proposed and pending legislation, prepares formal reports to the Secretary on specific legislative recommendations, drafts all amendments to the Service’s Statement of Procedural Rules, drafts or reviews new and amendatory regulations and Treasury decisions and other rules of general application, and reviews other technical materials referred to it for study and comment

It provides technical advice and assistance as requested to the Tax Return Forms and Instructions Branch in the development of forms and instructions in the areas within its jurisdiction

It also provides technical assistance to the Treasury Department, Congressional committees, legislative drafting groups, and to other Divisions of the National Office

1113.843 Wage and Excise Tax Branch

The Wage and Excise Tax Branch is responsible for carrying out the legislative and regulations programs of the Division as they relate to excise, employment, estate, and gift taxes

In these areas it researches and conducts analytical studies in relation to proposed and pending legislation, prepares formal reports to the Secretary on specific legislative recommendations, drafts or reviews new and amendatory regulations and Treasury decisions and other rules of general application, and reviews other technical materials referred to it for study and comment

It provides technical advice and assistance as requested to the Tax Return Forms and Instructions Branch in the development of forms and instructions in the taxing areas within its jurisdiction

It also provides technical assistance to the Treasury Department, Congressional committees, legislative drafting groups, and to other Divisions of the National Office

1113.844 Tax Return Forms and Instructions Branch

The Tax Return Forms and Instructions Branch is responsible for initiating, developing, and revising the technical content of all tax return forms, instructions, schedules, and related publications in connection with income, employment, excise, estate, and gift taxes

It coordinates the direction and operation of the Tax Return Forms Committee in planning, reviewing, and approving tax return forms material

It also provides technical assistance to other offices within the Service, to the Treasury Department, and to Congressional committees

No. 135—9

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1113.9 Office of the Chief Counsel

The Chief Counsel, as Assistant General Counsel of the Treasury Department, serves as a member of the Commissioner’s executive staff and as counsel and legal officer to the Commissioner on all matters pertaining to administration and enforcement of the internal revenue laws and related statutes

The key officials under his supervision are:
Assistant to the Chief Counsel,
Associate Chief Counsel (Litigation),
Associate Chief Counsel (Technical),
two Assistant Chief Counsel (Litigation),
and
Assistant Chief Counsel (Technical)

1113.91 Assistant to the Chief Counsel

The Assistant to the Chief Counsel supervises and coordinates all legal management work of the Chief Counsel’s Office (the National Office and all field offices); establishes and maintains appropriate standards of professional competence by members of the legal staff of the office and evaluates their legal competence; analyzes the workload of the office, and determines the distribution of personnel available to handle the workload

He exercises general supervision of all matters relating to administration and management in the office of the Chief Counsel

Unless the Chief Counsel otherwise designates, he performs the duties of the Chief Counsel during the absence of the Chief Counsel

1113.92 Associate Chief Counsel (Litigation)

The Associate Chief Counsel (Litigation) plans and directs the policies and programs pertaining to the civil and criminal litigation of the Internal Revenue Service

He exercises direct supervision of the Assistant Chief Counsel (Litigation) and general supervision of the
Tax Court,
Refund Litigation,
Joint Committee,
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
Legal Divisions

He serves as the principal legal adviser to the Assistant Commissioner (Operations)

1113.921 Assistant Chief Counsel (Litigation)

An Assistant Chief Counsel (Litigation) assists the Associate Chief Counsel (Litigation) in controlling and coordinating the policies and programs pertaining to
Tax Court,
Refund Litigation,
and
Joint Committee
work

He exercises direct supervision of the Directors of the
Tax Court,
Refund Litigation,
and
Joint Committee,
Divisions,
and general supervision of the work of Regional Counsel in Tax Court and Joint Committee matters

1113.9211 Tax Court Division

The Tax Court Division develops policies, programs, and procedures relating to the disposition of tax cases pending in the Tax Court of the United States; supervises and coordinates the defense and settlement of such cases to assure uniform treatment; coordinates and reviews Tax Court matters prepared in the regional offices, including the review of briefs to be filed with the Tax Court and recommendations of field offices for acquiescence or nonacquiescence in adverse Tax Court decisions; prepares recommendations to the Department of Justice for the Commissioner’s appeals to the Court of Appeals and prepares petitions and records on review in such cases; makes recommendations to that Department regarding offers in compromise or settlement and prepares recommendations for or against filing petitions for writs of certiorari to the Supreme Court in such cases

It supervises and handles the trial of excess profile tax refund cases

1113.9212 Refund Litigation Division

The Refund Litigation Division performs all necessary legal service on behalf of the Internal Revenue Service in connection with taxpayers’ suits for refund of taxes (except alcohol and tobacco taxes)

It determines and coordinates the legal position of the Service in such suits and incorporates such determinations in recommendations to the Department of Justice with respect to the defense of such suits, the acceptance or rejection of settlement proposals, and appeals and petitions for certiorari from adverse court decisions

The Division performs all necessary legal services on behalf of the Service in connection with all civil litigation affecting the Service and not within the responsibility of any other Division

1113.9213 Joint Committee Division

The Joint Committee Division is responsible for the review of proposed refunds or credits exceeding $100,000

In such cases, the allowance is reviewed by the Chief Counsel’s office

These cases include overpayments of income, excess profits, estate, gift, and miscellaneous taxes proposed for allowance, and allowances already made of tentative adjustments of income and excess profits taxes

Any deficiencies coupled with such tax reductions under review are likewise subject to review

In certain cases a report is prepared for the Joint Committee on Internal Revenue Taxation as required by section 6405 of the Internal Revenue Code

1113.922 Assistant Chief Counsel (Litigation)

An Assistant Chief Counsel (Litigation) assists the Associate Chief Counsel (Litigation) in controlling and coordinating the policies and programs pertaining to
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
work

He exercises direct supervision of the Directors of the
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
Legal Divisions,
and general supervision of the work of Regional Counsel in
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
matters

1113.9221 Collection Litigation Division

The Collection Litigation Division supervises and coordinates legal work of Regional Counsel on
Collection Litigation matters

It reviews certain offers in compromise (except those concerning alcohol, tobacco and firearms taxes)

It handles legal work concerning

(a) cases under section 77, Chapter X and Chapter XII of the Bankruptcy Act,

(b) claims or suits for refund of amounts paid as processing taxes, and

(c) the preparation of formal opinions on the above matters

In the cases listed above and in certain Regional Office cases the Collection Litigation Division prepares or reviews recommendations to the Department of Justice concerning questions of

(a) certiorari, appeal and petition for review,

(b) offers in settlement, and

(c) waiver or release of a right to redeem under 28 U.S.C. 2410

Similarly, the Division considers recommendations that the Commissioner authorize or sanction affirmative action in

(a) insolvency cases (including decedents’ estate proceedings),

(b) suits for foreclosure of mortgages or other liens and suits to quiet title where the United States is named as a party defendant,

(c) cases involving appointment of a receiver in aid of foreclosure of Federal tax liens,

(d) suits for the collection of taxes, and

(e) suits for the enforcement of summonses

1113.9222 Enforcement Division

The Enforcement Division handles and prepares for final decision those criminal tax cases referred to the Chief Counsel by Regional Counsel or by the National Office

It considers cases in which the Regional Commissioner and the Director of the Intelligence Division of the Office of the Assistant Commissioner (Operations) do not concur in recommendations of Regional Counsel involving prosecution

The Division prepares acquiescence memorandums or protest letters on decisions by the Department of Justice or United States Attorneys against prosecution and recommendations to the Department of Justice respecting appeals of court decisions in criminal tax cases

It also prepares law opinions in cases involving penalties or other legal questions with respect to criminal cases or investigations or with respect to the disclosure of information

The Division coordinates with the Department of Justice or interested branches of the Service any questions involving investigations or actions respecting the civil aspects of pending criminal cases

It reviews and prepares for action enrollee and disbarment cases referred to the Chief Counsel by the Director of Practice, and represents the latter in the trial of cases before Hearing Examiners

1113.9223 Alcohol and Tobacco Tax Legal Division

The Alcohol and Tobacco Tax Legal Division handles the legal work arising in connection with the administration of laws pertaining to alcohol and tobacco taxes and various regulatory laws pertaining to alcohol and firearms, enforcement of which is vested in the Internal Revenue Service, and handles the legal work arising from administrative claims against the United States and Service employees under the Federal Tort Claims Act arising out of acts of Service employees

It maintains general supervision over the legal work involving alcohol and tobacco taxes performed in the office of Regional Counsel

It provides advisory service in the drafting and reviewing of alcohol and tobacco tax laws; and prepares or reviews regulations issued under the alcohol and tobacco tax laws, and rulings and opinions on alcohol and tobacco tax matters

The Division advises the Regional Counsel, when requested, concerning legal matters considered by them

It handles the legal work in connection with the appeal of cases to the Washington level, and refers cases, considered at the Washington level, to the Department of Justice for prosecution, with necessary recommendation and information thereon

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1113.93 Associate Chief Counsel (Technical)

The Associate Chief Counsel (Technical) plans and directs the policies and programs of the Office with respect to legislation, regulations, and interpretative rulings and opinions pertaining to the laws administered by the Internal Revenue Service

He exercises direct supervision of the Assistant Chief Counsel (Technical) and general supervision of the Legislature and Regulations Division and the Interpretative Division

He serves as the principal legal adviser to the Assistant Commissioner (Technical)

1113.931 Assistant Chief Counsel (Technical)

The Assistant Chief Counsel (Technical) assists the Associate Chief Counsel (Technical) in controlling and coordinating the work of the Office with respect to legislation, regulations, and interpretative rulings and opinions pertaining to the laws administered by the Internal Revenue Service

He exercises direct supervision of the Directors of the Legislature and Regulations Division and the Interpretative Division, and serves as principal legal adviser to the Directors of the Internal Revenue Service Technical Planning and Tax Rulings Divisions

1113.9311 Legislation and Regulations Division

The Legislation and Regulations Division, upon request, participates and provides technical assistance in the development and drafting of internal revenue legislation and reviews as to legal form and substance recommendations for new and amendatory legislation

The Division cooperates with the Internal Revenue Service Technical Planning Division in the development of the Service’s program for the preparation of new and revised regulations, including Treasury decisions, and in accordance with the approved program undertakes initial preparation of most regulations

It reviews as to legal form and substance all proposed regulations and Treasury decisions, except those pertaining to alcohol and tobacco tax matters

Representatives of the Division participates in public hearings on proposed regulations

1113.9312 Interpretative Division

The Interpretative Division reviews as to form and legality interpretations of internal revenue statutes and regulations and other law and legal materials bearing upon the administration of the Internal Revenue Service except those relating to:

(a) Alcohol, tobacco and firearms matters;

(b) criminal tax investigations and prosecutions;

(c) lien and collection matters, including those involving bankruptcies, receiverships and other insolvencies;

(d) administrative matters;

(e) disclosure matters; and

(f) summons enforcement matters

The Division prepares formal opinions of the Chief Counsel in assisting him in carrying out his functions as legal advisor to the Commissioner in the technical area

The Division is also responsible for the legal review of closing agreements

1113.(10) Director of Practice

The Director of Practice processes the applications to practice before the Treasury Department, except those relating to customhouse brokers

He is also responsible for the consideration of and action upon charges that any enrolled person has violated any provision of the laws or regulations governing practice before the Department

The Director of Practice, under the supervision of the Secretary of the Treasury, is a part of the Internal Revenue Service organization

1114 Office of Regional Commissioner

1114.1 Mission

The mission of the Office of Regional Commissioner is to execute the broad nationwide policies and programs for the administration of the internal revenue laws, to carry out appellate and alcohol and tobacco tax programs at the regional level, and direct and coordinate the functions and activities of the district offices within the region

1114.2 Basic Organization

The principal organizational components of the typical Office of the Regional Commissioner are the
immediate office of the Regional Commissioner,
the
Administration Division,
the
Alcohol and Tobacco Tax Division,
the
Appellate Division,
the
Audit Division,
the
Collection Division
and the
Intelligence Division

An Assistant Regional Commissioner is at the head of each division

1114.3 Regional Commissioner

The Regional Commissioner administers within an assigned regional area the
collection,
audit,
Intelligence,
appellate,
alcohol and tobacco tax,
and
administration
programs of the Internal Revenue Service

He carries out Service policies and programs in conformity with delegations of authority and, in this connection, establishes regional standards and programs to assure proper and effective implementation of Service-wide policies and programs within his region

The Regional Commissioner supervises and coordinates the work of the staff of the regional office and the District Directors within his region to assure that work is processed in an orderly and timely manner, and that proper and equable emphasis is placed and directed toward the accomplishment of current program objectives

As the principal field official, he evaluates the effectiveness of Service policies and programs, and advises the National Office as to the need for revising such policies and programs to bring about improved operations or Service

1114.4 Assistant Regional Commissioner (Administration)

The Assistant Regional Commissioner (Administration) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the administration activities of the Service under the jurisdiction of the Regional Commissioner to assure that administration policies and programs are properly executed

In conformity with the administration policies, and programs established by the National Office, he develops regional standards and other measures necessary to implement most effectively the administration program of the Service which includes
budget and fiscal management,
personnel administration,
training,
public information,
property and records management,
use of facilities,
printing and reproduction,
and
reports management

He also coordinates organization planning and advises and makes recommendations to the Regional Commissioner thereon; and furnishes guidance for and coordinates management programs

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional administration programs and recommends improvements and adjustments therein needed to bring about and sustain a high level of performance in administration activities within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of administration policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base administration policy and program considerations, and recommends appropriate action with respect to problems encountered in observing and evaluating administration operations

Within the limits of his delegated authority, he provides the Regional Counsel and Regional Inspector with such administrative services as they may require in the performance of their duties

He is responsible for and supervises the activities of four branches:
Facilities Management Branch,
Fiscal Management Branch,
Personnel Branch,
and
Training Branch

111.41 [1111.41] Facilities Management Branch

The Facilities Management Branch coordinates, evaluates and carries out region-wide programs for providing essential support activities designed to increase the effectiveness of the region, reduce its operating costs and improve taxpayer relations

Develops within the broad guidelines established by the National Office standards and procedures for such matters as the management of paperwork; space; property and supply; procurement and contracts; production, storage, and distribution of forms and publications initiated within the region and distribution and requirements of National Office forms and publications; emergency planning for civil defense; fire and safety, document and property security; and processes all claims arising within the region under the Federal Tort Claims Act

1114.42 Fiscal Management Branch

The Fiscal Management Branch performs, coordinates and evaluates budgeting, administrative accounting and financial reporting (other than for revenue collections) for the region, including the preparation of the financial plan within over-all budget limitations, submission of budget data, allotment of funds, maintenance of accounts, preparation of payrolls and examination of vouchers

This Branch participates in longrange planning involving expenditures for personnel, equipment, administrative services, space and similar items

1114.43 Personnel Branch

The Personnel Branch develops and evaluates the regional personnel program and standards relating to recruitment and selection, employee relations, disciplinary actions, performance evaluation,

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promotions, in-service placements, incentive awards, records, reports and other aspects of a complete personnel program, within the framework of broad Service policies, programs and procedures established by the National Office, and conducts the personnel program for the regional office

It conducts the position classification program for the region

This Branch represents the region in contacts with employee groups and the Regional Directors of the Civil Service Commission

1114.44 Training Branch

The Training Branch provides leadership and coordination to the regional training programs and evaluates and reports on all such programs

It coordinates the regional execution of nationwide training programs; gives advice on all training programs conducted within the region; and assists in their development from the standpoint of training techniques

It participates in and coordinates the development of regional training needs that cut across organizational lines, such as supervisory training and training in clerical skills

1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax

The Assistant Regional Commissioner (Alcohol and Tobacco Tax) acts as the principal assistant to the Regional Commissioner in planning, directing, and coordinating the alcohol and tobacco tax activities of the Service under the jurisdiction of the Regional Commissioner for the execution of Service policies and programs established by the National Office
He is responsible to the Regional Commissioner for the administration and enforcement of internal revenue laws relating to alcohol, alcoholic beverages and products, and tobacco and tobacco products; and related laws, including the Federal Alcohol Administration Act, the National and Federal Firearms Acts and the Liquor Enforcement Act of 1936

This includes the supervision and control, under Federal laws, of units of the lawful liquor and tobacco industries located within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of alcohol and tobacco tax policies, programs, procedures and standards in terms of regional requirements, provides reports and factual information upon which the National Office can base alcohol and tobacco tax policy and program considerations and recommends action with respect to problems encountered in alcohol and tobacco tax operations

He supervises the activities of two branches:
Enforcement Branch
and
Permissive Branch,
and all branch offices located within the region

1114.51 Enforcement Branch

(1) The Enforcement Branch coordinates and evaluates the alcohol and tobacco tax enforcement activities, including those relating to retail liquor dealers, to assure that throughout the region the policies and programs are properly executed with equal emphasis and uniform effort and that the investigative work is pursued in an orderly and timely manner

(2) In conformity with alcohol and tobacco tax enforcement policies and programs established by the National Office, it develops regional programs, standards and other measures necessary to implement most effectively the investigative program relating to violation of the internal revenue laws and other statutes relating to alcohol, alcoholic beverages and products, tobacco and tobacco products and firearms

(3) The Branch also directs and performs investigations of all major criminal cases throughout the region and provides functional advice and guidance to branch officers on enforcement matters

1114.52 Permissive Branch

(1) The Permissive Branch coordinates and evaluates the alcohol and tobacco tax permissive activities to assure that throughout the region the policies and programs are properly executed with equal emphasis and uniform effort and that the work is processed in an orderly and timely manner

(2) In conformity with alcohol and tobacco tax permissive policies and programs established by the National Office, it develops regional programs, standards and other measures necessary to implement most effectively the control and supervision of the legally qualified liquor and tobacco industries and permittees

(3) The Branch exercises jurisdiction over the qualification of plants and premises and issuance of permits, and examines and/or audits reports relating to plant operations submitted by proprietors and Government employees

In regions where there are no branch offices (combination), it also directs the activities of all permissive employees, provides advice and guidance to the industry, and supervises its operations through the direction and assignment of storekeeper-gaugers and inspectors

In regions where there are branch offices (combination) the Branch provides advice and guidance to the industry in matters beyond the scope of the branch office, and provides functional advice and guidance to branch offices (combination) on permissive matters

1114.53 Branch Offices

(1) Branch offices, headed by Supervisors in Charge, direct the permissive and/or enforcement activities within assigned areas of jurisdiction

Those that direct permissive and enforcement activities are known as Combination Offices and those that direct only enforcement activities are known as Enforcement Offices

(2) In the regulatory or permissive field Combination Offices provide advice and guidance to the industry and supervise its operations through the direction and assignment of storekeeper-gaugers and inspectors

The activities of the industry supervised include production, storage, tax payment, disposition and use of alcoholic liquors and tobacco by qualified permittees and registrants

(3) In the enforcement field all branch offices engage in the investigation, prevention, and detection of willful and/or fraudulent substantive violations of the internal revenue liquor and tobacco laws, the
Federal Alcohol Administration Act,
the
Liquor Enforcement Act of 1936,
the
National and Federal Firearms Acts,
the regulations promulgated thereunder and related statutes

This involves the apprehension of violators against such laws; the submission of evidence adduced to United States Attorneys for criminal prosecution and forfeiture action and/or to Regional Commissioner’s office for administrative action; the seizure, custody, forfeiture and disposition of real and personal property; the enforcement of the laws and regulations for the control of the flow of raw materials intended for use in the illicit manufacture of distilled spirits; and the inspection of retail liquor dealer establishments

1114.6 Assistant Regional Commissioner (Appellate)

The Assistant Regional Commissioner (Appellate) acts as the principal assistant to the Regional Commissioner in planning, directing, coordinating and evaluating the appellate activities of the Service under the jurisdiction of the Regional Commissioner within the broad framework of policies and programs established by the National Office

He is responsible to the Regional Commissioner for a program of hearing and undertaking final settlement of taxpayers’ appeals from determinations of tax liability made by District Directors within the region involving income, profits, estate, gift, and employment taxes, and excise taxes except those imposed on alcohol, wagering, narcotics, firearms, and tobacco

He is responsible for a program of hearing and, with concurrence of Regional Counsel, undertaking final settlement of certain cases docketed in the Tax Court; and for a program of final review for the Commissioner in cases involving overassessments or overpayments in excess of $100,000 requiring review by the Chief Counsel or the Joint Committee on Internal Revenue Taxation

His program includes the hearing of administrative appeals in cases involving offers in compromise

In that capacity, he represents the Commissioner of Internal Revenue and exercises the authority of his office pursuant to, and within the limits of, a delegation of authority from the Regional Commissioner

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of its appellate policies, programs, procedures, and standards in terms of regional requirements, provides reports and factual information upon which the National Office can base its appellate policy and program considerations, and recommends action with respect to problems encountered in appellate operations

He supervises the activities of all appellate branch offices in the region

1114.61 Appellate Branch Offices

The basic settlement work of the Appellate Division is performed in branch offices of the Division which are headed by Associate Chiefs or Assistant Chiefs who report to the Assistant Regional Commissioner (Appellate)

The Branch office conducts hearings and makes final determinations, within the limits of its delegated authority, on cases involving income, profits, estate, gift, and employment taxes and excise taxes, except those imposed on alcohol, wagering, narcotics, firearms and tobacco, in which

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taxpayers have requested appellate consideration

The branch office conducts hearings and, with the concurrence of the Regional Counsel, effects settlement of cases which have been docketed in the Tax Court before the opening date of the session at which the case is calendared for trial, or of any pre-trial hearing of or report session thereon

It makes the final review for the Commissioner in all cases involving overassessments or overpayments in excess of $100,000 which are subject to review by the Chief Counsel or the Joint Committee on Internal Revenue Taxation

The branch office considers protested offers in compromise and makes recommendations on final closing agreements

1114.7 Assistant Regional Commissioner (Audit)

The Assistant Regional Commissioner (Audit) acts as the principal assistant to the Regional Commissioner in planning, coordinating, and evaluating the audit activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, that audit work is processed in an orderly and timely manner, that equal emphasis is placed and uniform effort directed toward the accomplishment of the current audit program objectives, and that required standards for audit uniformity are being maintained

In conformity with audit policies, and programs established by the National Office, he develops regional programs, standards, and other measures necessary to implement most effectively the audit program of the Service which includes the selection of returns for audit, their examination and investigation, the determination of tax liabilities and penalties were [where] applicable, a regional review of selected cases closed by the district offices, the administrative disposition of offers in compromise, and tax assistance to taxpayers

He provides the Regional Commissioner with results of evaluation and other information upon which to base his administration of the regional audit program and recommends improvements and adjustments in audit operations needed to bring about and sustain a high level of performance within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base policy and program considerations, and recommends appropriate action with respect to problems encountered in observing and evaluating audit operations

1114.8 Assistant Regional Commissioner (Collection)

The Assistant Regional Commissioner (Collection) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the collection activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, that collection work is processed in an orderly and timely manner, and that equal emphasis is placed and uniform effort directed toward the accomplishment of the current collection program objectives

In conformity with collection policies, and programs established by the National Office, he develops regional programs, standards and other measures necessary to implement most effectively the program of the Service for the collection and accounting of revenue, including the collection of delinquent accounts and the securing of delinquent returns

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional collection program and recommends improvements and adjustments in collection operations

1114.9 Assistant Regional Commissioner (Intelligence)

The Assistant Regional Commissioner (Intelligence) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the Intelligence activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, and that the Intelligence work is processed in an orderly and timely manner

In conformity with intelligence policies, and programs established by the National Office, he develops regional programs standards and other measures necessary to implement most effectively the Intelligence program of the Service which includes the investigation of alleged tax fraud, certain other civil and alleged criminal violations of tax laws (except alcohol, tobacco and certain firearms tax cases), and such other special investigations as the Commissioner may direct

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional intelligence program and recommends improvements and adjustments in intelligence operations needed to bring about and sustain a high level of performance within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of intelligence policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base intelligence policy and program considerations and recommends appropriate action with respect to problems encountered in observing and evaluating intelligence operations

He supervises the review of special agents’ reports of investigation submitted by the district offices in the region, approves or disapproves recommendations for prosecution, and provides for conferences when required with taxpayers, their representatives, representatives of the Regional Counsel and the Appellate Division relative to cases investigated

1114.91 Review and Conference Staff

(1) The Review and Conference Staff plans and directs the critical review district office reports pertaining to alleged criminal violations of the Internal revenue laws, which contain recommendations for criminal prosecution and/or ad valorem penalties, to determine that the conclusions and recommendations are sound and conform to existing policies; and recommends to the Assistant Regional Commissioner (Intelligence) the action to be taken on each such report

(2) The Staff post reviews selected non-prosecution case reports prepared at the district level and unnumbered case disposals to determine that an appropriate, uniform basis for disposal existed

Where deficiencies are disclosed through such activities, the Staff suggests corrective measures

(3) Through continuing analysis of district office reports the Staff provides the Assistant Regional Commissioner (Intelligence) with information which will assist him in evaluating investigative techniques employed and the extent of procedural and technical uniformity in the intelligence activity throughout the region

(4) The Staff consults with and advises intelligence personnel at regional and district office locations on difficult and unusual issues, interpretations of regulations, rulings, tax laws and court decisions; also, as to the conduct of investigations, rules of evidence and Service policies

The Staff undertakes special assignments and investigations as directed by the Assistant Regional Commissioner (Intelligence)

1115 Office of Regional Inspector

There are nine Regional Inspectors, one in each internal revenue region

The Regional Inspector, who operates under the direct supervision of the Assistant Commissioner (Inspection), is responsible for the conduct throughout the region of both the internal audit and internal security programs

1115.1 Assistant Regional Inspector (Internal Audit)

Under the supervision of the Regional Inspector, the Assistant Regional Inspector (Internal Audit) is responsible for the conduct of the internal audit program throughout the region

The internal audit, which includes verification of financial transactions and analyses of operating practices and procedures, serves as the basis for informing appropriate officials of the manner in which operations are being carried out and responsibilities are being discharged and as a basis for necessary changes in policies, practices and procedures

1115.2 Assistant Regional Inspector (Internal Security)

The Assistant Regional Inspector (Internal Security) is responsible for the conduct of the internal security program throughout the region

The program, which provides management with a factual basis for making decisions, includes personnel background investigations and investi-

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gations of complaints and allegations of misconduct or irregularities concerning Service employees

The program also includes background investigations of certain applicants for enrollment to practice before the Internal Revenue Service, investigations of charges against tax practitioners, formal investigations of accidents involving Service employees or property, and investigations of complaints alleging discrimination in violation of the Government Employment Policy

In addition, he is responsible throughout the region for the conduct of special investigations, as directed by higher authority, for the Office of the Secretary and other components of the Treasury Department

1116 Office of Regional Counsel

(1) There are nine Regional Counsels, one in each internal revenue region

The Regional Counsel, who operates under the Chief Counsel for the Internal Revenue Service, serves as the principal legal advisor to the Regional Commissioner, and directs a staff of attorneys engaged in furnishing legal advice and performing legal services connected with the Tax Court, enforcement, collection litigation and alcohol and tobacco tax programs

The Regional Counsel, with the concurrence of the Regional Commissioner, settles tax cases docketed in the Tax Court of the United States, and represents the Commissioner in the trial of such cases before the Tax Court

(2) Tax Court Matters: The Regional Counsel (or his delegate) furnishes legal advice to the Assistant Regional Commissioner (Appellate); represents the Commissioner in the trial of cases before the Tax Court and is responsible for answers, motions and stipulations with respect to all petitions in tax cases, recommends acquiescence or nonacquiescence and appeal from adverse decisions; considers and approves or disapproves, with the concurrence of the Appellate Division, the settlement of cases docketed in the Tax Court prior to session status, and approves or disapproves such settlement of cases in session status; and considers and concurs with the Appellate Division, or disapproves, the elimination of the ad valorem fraud penalties in cases not docketed in the Tax Court and considers statutory notices of deficiences [deficiencies] proposed by the Appellate Division prior to issuance

(3) Enforcement Matters: The Regional Counsel’s office is responsible for the performance of legal services in the field in connection with criminal cases arising under the internal revenue laws

The office reviews recommendations of prosecution in criminal cases received in the field, and prepares and refers such cases (other than alcohol and tobacco tax cases) to the Department of Justice or, where authorized by the Department of Justice, directly to United States Attorneys, or, where prosecution is not deemed warranted, prepares criminal action memoranda setting forth the reasons against the prosecution and closes such cases with the concurrence of the Assistant Regional Commissioner (Intelligence)

On request, the office furnishes aid and assistance to United States Attorneys in criminal tax proceedings in the United States District Courts and Courts of Appeal

(4) Collection Litigation Matters: Each Regional Counsel through his collection litigation staff handles legal work with respect to

(a) cases under the Bankruptcy Act (except railroad reorganizations, corporate reorganizations, and real property arrangements under section 77, Chapter X and Chapter XII, respectively, of the Bankruptcy Act) and other insolvency cases including decedents’ estate proceedings;

(b) Federal tax liens in suits for foreclosure by mortgagees or other lien-holders and in suits to quiet title;

(c) applications filed for the discharge of property from Federal tax liens or for the release of such liens;

(d) the review and handling of certain offers in compromise;

(e) recommendations as to the taking of affirmative action, whether by way of a separate suit or intervention in pending proceedings (with the exception of alcohol, tobacco and firearms matters not relating to proceedings under the Bankruptcy Act, liens, receiverships and other insolvencies);

(f) the defense of injunction suits to restrain the assessment or collection of Federal taxes (except with respect to alcohol, tobacco and firearms matters);

(g) the assessment and collection of taxes;

(h) suits for recovery of erroneous refunds; and

(i) enforcement of summonses

(5) Alcohol and Tobacco Tax Matters: The Regional Counsel’s office gives legal advice on request to the Assistant Regional Commissioner (Alcohol and Tobacco Tax) and to his staff on administration and enforcement of the laws and regulations pertaining to liquor, tobacco and firearms

The office reviews and makes recommendations, upon request, regarding claims for refund, abatement and drawback of liquor, tobacco and firearms taxes, for the redemption of stamps, and for damages, and with respect to petitions for mitigation or remission of forfeiture, offers in compromise, and proposed tax assessments

Upon request, the office assists United States Attorneys by preparing libels of information, indictments, briefs, stipulations and other legal documents required in litigation, and by aiding in the prosecution and defense of suits

The office also handles the legal work in connection with administrative proceedings involving the issuance, suspension, revocation or annulment of liquor and tobacco permits, including the preparation of the necessary opinions, notices and pleadings and the presentation of the Government’s case at both formal and informal hearings

1117 Service centers

1117.1 General

(1) There are three Internal Revenue Service Centers—designated as the
Northeast Service Center,
the
Midwest Service Center,
and the
Western Service Center

The
Northeast Service Center,
located at
Lawrence, Massachusetts,
serves all district offices in the
Boston,
New York
and
Philadelphia
Regions

The
Midwest Service Center,
located at
Kansas City, Missouri,
serves all district offices in the
Cincinnati,
Chicago
and
Atlanta
Regions

The
Western Service Center,
located at
Ogden, Utah,
serves all district offices in the
Omaha,
Dallas
and
San Francisco
Regions,
except
Honolulu

These Service Centers process income tax returns and related documents through the use of electronic data processing machines and other high-speed processing devices and systems

(2) Within the structure of the Internal Revenue Service, the three Service Centers have organizational status comparable to that of the district offices

Each Service Center operates under the line supervision of a Service Center Director, who is responsible to a Regional Commissioner of jurisdiction in the same manner in which a District Director is responsible to a Regional Commissioner

The Service Center Director is responsible for budget, fiscal and personnel operations of the center and for supervising the execution of the Service Center’s work programs

He also participates with the National Office, through the Regional Commissioner, in planning, coordinating and evaluating experimental projects to develop improved techniques and methods for processing work of the Internal Revenue Service

(3) The Regional Commissioners at
Boston,
Cincinnati
and
San Francisco,
exercise line supervision over the
Northeast,
Midwest
and
Western
Service Centers,
respectively

The Regional Commissioner is responsible to the National Office for the execution of the Service Center’s program and for recommending adjustments to or modifications of the program

The Regional Commissioner also supervises the Service Center Director in coordinating and maintaining liaison with the several Regional Commissioners, District Directors, and the National Office in carrying out the programs prescribed for the centers

(4) A fourth service center, designated as the Atlanta Service Center and oriented to the ADP systems, is in the process of activation

1117.2 Programs

(1) The work programs performed in each Service Center are prescribed and assigned by the National Office

(2) Programs assigned the Service Centers include the processing, analysis, and accounting control of income tax returns, estimated tax returns, wage and excise tax returns, farmers’ gas tax refund claims, withholding tax documents, tax information documents, the mailing of income tax forms to individual taxpayers, the transcription of statistics information for the National Office Statistics Division, the preparation and certification of payrolls covering the salaries of employees throughout the Internal Revenue Service, and the preparation of special classification reports for the National Office Audit Division

These programs are not all-inclusive, and additional pilot studies and permanent assignments are made at the discretion of the National Office with a view of

(a) obtaining the benefits of data processing systems or mechanization in new work areas and/or

(b) equalizing the total workload among the four Service Centers

1117.3 District OfficeService Center Functions

The district offices served by

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the centers receive the returns filed by the taxpayers, deposit all remittances, and settle all questions about the returns (including notices of change address) before sending the returns to the centers for processing

They also endorse all notices of tax due issued by the center on which payment is made, and send them to the center for posting

The center, in turn, lists the returns on assessment lists, sends out even notices to taxpayers, prepares check-issue cards for the Regional Disbursing Office, sends out bills (first notices) on taxable-assessable and underpaid returns, prepares taxpayer delinquent account assemblies and unit ledger cards and turns over unpaid accounts to District Directors, all under proper memorandum accounting controls

These service center operations are performed in the name of the appropriate District Director

1117.4 Service Center Organization

1117.41 General

In order to process this high volume and complex workload through the use of high speed devices and mass production techniques, each Service Center has been organized functionally into operating divisions with top level planning and program coordination being exercised from the Office of the Director

A Planning and Scheduling Staff has been developed in each center to assist the Director in the execution of these duties

Service Center divisions which reflect this functional alignment are as follows:
Transcription and Document Processing Division,
Accounting and Control Division,
Data Processing Division,
Payroll and Reports Division
and
Administration Division

1117.42 Transcription and Document Processing Division

The Transcription and Document Processing Division is responsible for the transcription portion (key punching) of all work programs assigned the center

Examples of these programs include the transcription of income tax returns, farmers’ gas tax refund claims, and the National Office payroll and fiscal reports program

In addition, this division is responsible for the manual processing of income information and tax documents programs; the sorting of mail address slips; the assembly and distribution of school teaching kits throughout the Nation; and such other programs as may be assigned which require manual processing

The work of the division is performed by the Review and Transcription Branch (key punching) and by the Document Processing Branch (manual processing)

1117.43 Accounting and Control Division

The Accounting and Control Division is responsible for the review, inspection and placing under production control of returns and declarations preparatory to their processing in the Service Center; the sorting of returns into audit and statistical categories; the disposition of documents upon completion of Service Center processing; the conducting of “error inspection” activities involving the detailed examination of those returns and declarations which in the process of computation have been designated as possible error cases; the screening, perfection, and preparation of necessary correspondence with reference to the Farmers’ Gas Tax Refund Program; implementation of the returns examination portion of the National Office Statistics Division Program; execution of the mail labeling portion of the Income Tax Forms Mailing Program; the establishment and maintenance of appropriate memorandum accounting controls reciprocal to general ledger accounts maintained by district offices served by the center; the establishment and maintenance of controls over all open accounts receivable up to and including taxpayer delinquent account status; the establishment of appropriate accounts covering refund disbursements; the balancing and reconciling of tabulated listings of registers and schedules prepared in the Data Processing Division; the certification of refund vouchers to the Regional Disbursing Office; the certification of assessment certificates for amounts of tax due and billed by the service center; the furnishing to district offices of appropriate journals and schedules of work processed for entry in general and subsidiary ledgers; the establishment, control, and balancing of estimated tax accounts and quarterly payments thereto throughout the tax year; and preparation of required accounting reports

The work of the division is performed by the Documents Control and Analysis Branch and the Accounting Branch

1117.44 Data Processing Division

(1) The Data Processing Division is responsible for the mathematical verification and computation of tax and balance; preparation of assessment lists; identification of potential pre-refund audit returns; establishment through electronic or tabulating processes of tax accounts receivable and the maintenance of such accounts, including trial balancing; issuance of bills and notices to individual income taxpayers, including those of delinquent accounts and delinquent returns; identification of overpaid returns, association of appropriate check-issue cards, and the preparation of related refund vouchers; pre-addressing and pre-punching blank income tax returns for mailing to individual taxpayers; establishment of index cards for individual taxpayers and their proper arrangement for use in district offices; development of basic statistical data for use on a national basis with respect to tax returns received and processed; computation and register listing of payrolls covering salaries of Internal Revenue Service employees; preparation of quarterly estimated tax bills and the recording of payments made on them; division participation in the production of reports; and the performance of machine applications required by other programs as assigned

(2) The Division undertakes and evaluates experimental projects developed by the Office of the Director in conjunction with the Regional Office of jurisdiction and/or the National Office in an effort to improve or extend mass processing techniques

The work of the division is performed by the Electronic Computing Branch and the Recording Branch

1117.45 Payroll and Reports Division

(1) The Payroll and Reports Division is responsible for the payment of salaries of Internal Revenue Service employees, the accuracy and timeliness of such payments, the furnishing of time and attendance cards and accounting and budgetary information, the planning and coordination of the activities of this Division with those of other Service Center Divisions, and the assstance [assistance] to the National Office and regional representatives in installing any new procedures, techniques and programs

The Division is organized into the Reports and Control Branch and the Payroll Branch

However, in accordance with the concept of functional organization, electronic accounting operations and other services are provided this Division by the Transcription and Document Processing Division and the Data Processing Division

(2) The Payroll and Reports Division exists only in the
Northeast
and
Western
Service Centers

The Northeast Service Center processes payrolls for approximately 60 percent of the national total of Internal Revenue Service employees and the Western Service Center processes payrolls for the remaining 40 percent

1117.46 Administration Division

The Administration Division provides the personnel, training, budget and fiscal, procurement and supply, records and communications services, and other administrative services (within the limitations of the Service Center Director’s delegated authority) necessary to the effective operation and management of the Service Center

It coordinates the Service Center management improvement and incentive awards programs and other special projects

The division is responsible for the recruitment and placement functions at the center, and conducts the employee relations program

It participates in and coordinates the development of Service Center training programs to meet local training needs

It carries out the space program of the center and conducts periodic surveys to assure effective space utilization

It procures, requisitions, issues, and assures effective utilization of equipment, property and office supplies, and provides communications and duplicating services

It administers documents and property security, safety and records management programs in the center

1118 Office of District Director

1118.1 Mission

The mission of the office of the District Director is to administer the internal revenue laws within an internal revenue district in conformity with Service policies and programs of the National and regional offices

1118.2 Basic Organization

The principal organizational components of the typical district office are the immediate
office of the District Director,
the
Audit Division,
Collection Division,
Intelligence Division,
and
Administration Division

1118.3 District Director

The District Director administers within an internal revenue district, the collection, audit, intelligence and administrative programs of the Internal Revenue Service

He is responsible for the determination of tax liability, the assessment of such liability, the scheduling and certification

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of refunds, and the investigation of certain criminal and civil violations of internal revenue tax laws (except those relating to alcohol, tobacco and firearms)

He is also responsible for the collection and deposit of all internal revenue taxes

1118.4 Audit Division

The Audit Division administers a districtwide audit program involving the selection and examination of all types of Federal tax returns (except those involving alcohol, tobacco, and firearms taxes), claims, offers in compromise, informants’ claims for rewards, and related activities including the examination and approval of pension trust plans and the issuance of determination letters

The audit program involves the selective classification of returns for field and office audits, the conduct of informal conferences in cases involving disagreement between the internal revenue agents and taxpayers, participation with special agents of the Intelligence Division in the conduct of tax fraud investigations and a program of assistance to taxpayers during the annual filing period

The Audit Division consists of the
Field Audit Branch,
Office Audit Branch,
Service Branch
and the
Review Staff

1118.41 Field Audit Branch

(1) The Field Audit Branch conducts field examinations relative to all types of taxes (except alcohol, tobacco, and firearms) to determine correct liabilities of taxpayers for tax and penalties, including the examination of claims for refund, credit or abatement, or for redemption of stamps

It also conducts field examinations of offers in compromise based on either doubt as to liability or inability to pay, and special field examinations as requested including joint examinations with special agents of the Intelligence Division where tax evasion may exist

The Branch processes informants’ claims for reward making any necessary investigations and prepares reports on such claims, together with recommendations as to the amount of rewards

(2) The Field Audit Branch holds informal conferences with taxpayers and their representatives, and prepares conference reports directing action to be taken by examining officers

It furnishes technical advice and assistance on pension trust plans, performs engineering and valuation work, prepares memoranda to accompany closing agreements and closing letters and releases in estate and gift tax cases, and recommends jeopardy assessments

The Branch furnishes information to the public on tax matters and assists taxpayers in preparing and filing tax returns and claims

1118.42 Office Audit Branch

(1) The Office Audit Branch conducts examinations through correspondence or interviews with taxpayers in offices of the Service relative to all types of taxes (except alcohol, tobacco and firearms) to determine correct liability of taxpayers for tax and penalties, the allowableness of claims for refund, credit, or abatement, or for redemption of stamps, including claims for exemption from collecting admissions, transportation, and other excise taxes

It recommends jeopardy assignments

(2) The Branch holds informal conferences with taxpayers and their representatives for the purpose of resolving disputed issues in unagreed cases

The Branch also furnishes information to the public on tax matters and assists taxpayers in preparing and filing tax returns and claims

1118.43 Review Staff

(1) The Review Staff reviews reports of examination of all types of tax returns to verify the determination of liability made by the examining officer

It directs the issuance of preliminary notices of deficiency to taxpayers, and prepares Form 7900 letters to taxpayers covering deficiencies in bankruptcy and receivership cases which serve as a basis for assessment and filing of proof of claim by the Collection Division

It reviews protests filed in response to notices of deficiency and Form 7900 letters for proper form, compliance with existing requirements and for new issues or facts

It also prepares statutory notices of deficiency

(2) The Staff is responsible for the control, management and review of offers in compromise, informants’ claims for reward and the special procedures applicable in cases involving renegotiation

It maintains and controls the preliminary notice file, the statutory notice file, the file on cases suspended pending court or other decision (Form 1254), power of attorney file, fee statement file, and worthless stock and taxability of dividend file, taking appropriate action as required

The Staff prepares the Management Information Reports for both agreed and unagreed cases

(3) The Staff has primary responsibility within the district for maintaining quality standards in examinations and reports, and the technical accuracy of all matters subject to review

It issues correction memoranda in all cases or matters involving substantial error

1118.44 Service Branch

(1) The Service Branch performs clerical services for the Division necessary to the processing of returns, reports of examination, case files and correspondence

It maintains control of all returns and case files assigned to the Audit Division and of number assignments for Management Information Reports on audit cases

It types examining officers’ reports, form letters, correspondence and other material as assigned and furnishes clerical, stenographic and typing assistance to all Division offices

(2) The Service Branch also compiles detailed production statistics of the Audit Division

1118.5 Collection Division

(1) The Collection Division is responsible for the receipt and processing of tax returns and related documents filed with the district; the deposit of and accounting for tax remittances; making determinations with respect to tax refunds, credits, penalties, abatements or overassessments; maintaining prescribed accounting and ledger controls including control of the refund appropriation account; the performance of all collection activity as relates to the sale and accounting for revenue stamps; the collection of delinquent accounts through distraint, seizure, levy and other means and the securing of delinquent returns

(2) The organization of the Collection Division varies in its branches based on the size of the district

The basic or large district organization has four branches:
Returns and Receipts,
Revenue Accounting,
Taxpayer Service,
and
Delinquent Accounts and Returns

The organization for medium districts has three branches:
Returns and Receipts,
Revenue Accounting,
Taxpayer Service and Accounts,
and
Delinquent Accounts and Returns

The organization for small districts has two branches:
Office Branch,
and the
Delinquent Accounts and Returns Branch

The basic or large district organization is set forth below

1118.51 Returns and Receipts Branch

(1) The Returns and Receipts Branch is responsible for the receipt, categorical classification and internal routing of all tax returns, remittances, correspondence and other documents received by the District Office

It sorts, examines, verifies and reconciles tax returns, forms, schedules and other types of supporting tax and information documents for correctness; matches prepayment credits and associates supporting information documents with tax returns in preparation for audit: computes or verifies tax on all wage and excise tax returns, estate and gift and corporation income tax returns; makes certain penalty determinations; numbers all nonremittance returns; and prepares, transmits and controls shipment of returns and documents to and from the Service Center and the Social Security Administration

(2) The Branch is responsible for the examination of all tax returns and documents received with remittance and for the determination of acceptability of remittances for deposit

It classifies returns and documents by prescribed classification and initially accounts for all remittances by class of tax; maintains required records and effects prescribed balancing of all recorded entries; takes required action to make daily deposits in designated depositary bank; and numbers all remittance returns

It coordinates cashier receipts and deposits activities with accounting and processing operations; initiates pre-deposit search on all remittances received without returns or identifying documents; and receives returned remittances from depositary bank and attempts to make collection from taxpayer; prepares necessary debit vouchers, posting vouchers and maintains pertinent records

The Branch is responsible for requisitioning, issuance and control of internal revenue stamps, Revenue Officers’ receipt books, and other receipts for payment of internal revenue taxes

It handles and maintains collateral agreement records and related securities

The Branch has line responsibility for all teller activities in the same location as the Returns and Receipts Branch and functional responsibility for all other teller activities

1118.52 Revenue Accounting Branch

(1) The Revenue Accounting Branch performs all revenue accounting activi-

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6393

ties with respect to determining and recording of payments and adjustments to taxpayers’ accounts and establishes and maintains all prescribed accounting control records, posting media and related accounting records

It is responsible for the mechanical listing (or scheduling) of all returns filed, and for the posting of debits and credits to taxpayer accounts and balancing of ledgers to sectional controls

It classifies and records all tax payments received without appropriate identification and searches records to identify same; issues all tax bills, notices and taxpayer delinquent accounts; prepares required vouchers effect adjustments involving payments, debits or credits to taxpayers’ accounts and prepares abatement vouchers on duplicate assessments; maintains all account card files on a current posting basis; maintains all required sectional and general ledger controls in connection with revenue accounting operations; makes reconciliations of ledger controls with prescribed sectional controls and takes appropriate action to ascertain source of discrepancies and makes necessary corrections in records; and prepares and submits all accounting and ledger reports as required

(2) The Branch makes final determination of tentative carry-back adjustments; prepares necessary schedules and vouchers in connection with the refunding appropriation; computes general and restricted interest; maintains files of refund and credit schedules; prepares certificates of overassessment; prepares appropriate overassessment schedules for refund, credit or abatement; and computes or verifies tax on certain tax returns

1118.53 Taxpayer Service Branch

(1) The Taxpayer Service Branch is responsible for taxpayer contact by telephone, mail or personal call; adjustments on tax returns; preparation of replies to correspondence; informal conferences relative to tax adjustments; and taxpayer assistance except during filing periods

(2) The Branch establishes and maintains all tax returns files and index card files and furnishes information from the files as requested

It maintains addressograph files and plates and performs all addressograph services; maintains and distributes adequate supplies of various types of income tax forms, and all processing forms; addresses, stuffs and mails copies of blank tax forms, tax notice forms and other documents and forms, except those handled by Service Centers

Photostats all tax forms, returns and other documents, as required; assigns and controls all employers’ identification numbers; receives, analyses, classifies, controls, routes, performs research and makes reply to various routine types of correspondence on collection matters which can be serviced at a centralized point; prepares various documents for transmittal to the Federal Records Center, Service Center, Statistics Division and other (associate) Government agencies, as necessary; coordinates Collection activities with Administration, Audit, Intelligence, Appellate, Statistics, Federal Records Center and Service Centers relative to returns; disposition, classification, statistics and processing

The Branch is responsible for furnishing advice and testimony concerning filing, processing, coding and related markings on all returns and documents

1118.54 Delinquent Accounts and Returns Branch

(1) The Delinquent Accounts and Returns Branch makes collections of delinquent accounts and conducts a continuing program for the securing of delinquent returns

(2) The Branch safeguards the Government’s interests through the filing of notices of tax liens, and enforces collection by the serving of levies, and seizure and sale of real and personal property

It recommends jeopardy assessment when deemed necessary to protect revenue, civil actions to secure payment, suits to enforce penalty for failure to honor levies, and penalty assessments as a means of collection or as a method of obtaining compliance with existing laws and regulations

The Branch recommends the issuance of certificates of discharge of property from the effects of tax liens and conducts the investigations necessary to support such recommendations

(3) The Branch receives, acts on, and processes information pertinent to bankruptcies, receiverships, assignments, reorganizations, probate proceedings, bulk sales, gifts and prizes, and dissolutions and initiates investigations for securing delinquent returns where necessary

It canvasses the district for delinquent returns and serves summonses on taxpayers to produce books, documents, returns or other information where necessary to secure compliance with the requirements for filing returns

(4) The Branch maintains control of payments received in insolvency, bankruptcy, and decedent cases and of surety bonds and other collateral posted as security for tax liability

It also maintains files and control records of property seized under distraint authority and takes appropriate action with respect to seized property to assure that proper legal action may be timely taken

(5) The Branch has line responsibility for all teller activities in a location different from that of the Returns and Receipts Branch

1118.6 Intelligence Division

(1) The Intelligence Division investigates alleged criminal violations of the tax statutes, including racketeer and wagering tax cases, but excluding alcohol, tobacco and firearms tax cases

(2) The Division evaluates allegations and indications of tax law violations and determines investigations to be undertaken

It makes recommendations as to the disposition of cases investigated, including recommendations of criminal prosecution, and the assertion of civil penalties

It provides assistance to U.S. Attorneys and the Regional Counsel in the trial of cases

The Intelligence Division consists of groups of special agents

1118.7 Administration Division

The Administration Division provides the personnel, training, budget and fiscal, procurement and supply, records, and communications services and other administrative services, within the limitations of the District Director’s delegated authority, necessary to the effective operation and management of the district office

It coordinates the district office management improvement and incentive awards programs and other special projects

The Administration Division consists of three branches where size of the district office warrants such a breakdown:
Facilities Management Branch,
Personnel Branch,
and
Training Branch

1118.71 Facilities Management Branch

The Facilities Management Branch provides essential facilities and services necessary to the efficient operation of the district office

The Branch carries out the space programs of the District Director and conducts periodic surveys to assure effective space utilization

It procures, requisitions, issues, and assures effective utilization of equipment, property and office supplies; maintains records on all equipment and property located within the district; and provides communications, duplicating, paperwork management, and internal management document distribution services

The Branch also furnishes data necessary for the preparation of that portion of the district office budget estimates and financial plans which is concerned with funds required for materials and facilities in the district

As required for district management control, it maintains blotter type records of fund commitments for materials and facilities (object classes 22, 23, 24, 25, 26, and 31 as defined in Bureau of the Budget Circular A-12)

It administers document and property security, emergency planning for civil defense, and the safety programs in the district

1118.72 Personnel Branch

The Personnel Branch performs the recruitment and placement functions at the district level, and conducts the district’s employee relations program and incentive awards program

It processes personnel action documents in accordance with prescribed procedure and maintains all district personnel records

1118.73 Training Branch

The Training Branch provides leadership and coordination to the district training program

It coordinates the district execution of training programs; gives advice on all training programs conducted in the district office, and assists in their development from the standpoint of training techniques

It participates in and coordinates the development of district training programs to meet local training needs that cut across organizational lines

In addition, it evaluates and reports on all district training programs

1118.8 Local Offices

(1) Local offices perform one or more of certain collection, audit and intelligence functions such as: The collection of delinquent accounts and the securing of delinquent returns; the receiving and deposit of monies tendered in payment of taxes; the examination of returns to determine correct liability of taxpayers for tax and penalties; the holding of informal conferences with taxpayers and their representatives regarding the determination of liability for tax and penalties;

No. 135—9

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6394

and the investigation of alleged criminal violation of the tax statutes

(2) The administrative supervision of a local office is the responsibility of a representative designated by the District Director from among the personnel assigned to the local office

Technical supervision of the personnel at a local office is the responsibility of the group supervisor or group supervisors of whatever group or groups the employees are members

Effective date: July 10, 1961
[SEAL]
Mortimer M. Caplin,
Commissioner of Internal Revenue

APPENDIX A

INTERNAL REVENUE REGIONAL OFFICES

Atlanta, Ga., Federal Office Building, 275 Peachtree Street Northeast
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Cincinnati, Ohio, Swift Building, 230 East Ninth Street
Dallas, Tex., 1114 Commerce Building, 1114 Commerce Street
New York, N.Y., Federal Office Building, 90 Church Street
Omaha, Nebr., New Federal Office Building, U.S. Post Office and Court House, 215 North 17th Street
Philadelphia, Pa., 2 Penn Center Plaza Building, 2 Penn Center Plaza
San Francisco, Calif., Flood Building, 870 Market Street

INTERNAL REVENUE DISTRICT OFFICES

Birmingham, Ala., Birmingham Post Building,1531 Third Avenue, North
Anchorage, Alaska, M. & S. Enterprises, Inc., 428 Fifth Avenue
Phoenix, Ariz., U.S. Government Building, 140 West Monroe Street
Little Rock, Ark., Post Office and Court House Building, 600 West Capitol Avenue
Los Angeles, Calif., Post Office and Court House Building, 312 North Spring Street
San Francisco, Calif., 100 McAllister Building, 100 McAllister Street
Denver, Colo., New Custom House Building, 19th and California
Hartford, Conn., 460-470 Capitol Avenue
Wilmington, Del., Post Office Building, 11th and Market Streets
Jacksonville, Fla., 400 Building, 400 West Ashley Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Honolulu, Hawaii, Post Office Court and Custom House, Milliani, King and Richards Streets
Boise, Idaho, Broadway Holding Company Building, 914 Jefferson Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Springfield, Ill., Staley Building, 621 East Adams Street
Indianapolis, Ind., Post Office Building, Ohio, Between Meridian and Pennsylvania
Des Moines, Iowa, Court House Building, East First and Walnut Streets
Wichita, Kans., Internal Revenue Service Building, 412 South Main Street
Louisville, Ky., Federal Building, Sixth and Broadway
New Orleans, La., Federal Office Building, 600 South Street
Augusta, Maine, Internal Revenue Service Building, 221 State Street
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., 174 Ipswich Street
Detroit, Mich., New Federal Building, 231 West Lafayette Avenue
St. Paul, Minn., Post Office and Custom House Building, 180 East Kellogg Boulevard
Jackson, Miss., Post Office and Court House Building, Capitol and West Streets
Kansas City, Mo., Court House Building, 811 Grand Avenue
St. Louis, Mo., New Federal Building, 1114 Market Street
Helena, Mont., Federal Office Building, North Park Avenue
Omaha, Nebr., Federal Office Building, 215 North 17th Street
Reno, Nev., Post Office Building, P.O. Box 891
Portsmouth, N.H., 600 State Street
Camden, N.J., Service Building, 808 Market Street
Newark, N.J., Industrial Office Building, 1060 Broad Street
Albuquerque, N. Mex., Federal Office Building, 517 Gold Avenue, Southwest
Albany, N.Y., 161 Washington Avenue
Brooklyn, N.Y., Ludwig Bauman Building, 210 Livingston Street
Buffalo, N.Y., Edwards Building, 266-270, 272-294 Pearl Street
New York, N. Y., (lower Manhattan), 218 West Houston Street
New York, N.Y., Grand Central Palace Building, 484 Lexington Avenue
Syracuse, N.Y., Chimes Building, 109 West Onondaga Street
Greensboro, N.C., Federal Office Building, 320 South Ashe Street
Fargo, N.Dak., Pioneer Mutual Life Insurance Building, 203 North 10th Street
Cincinnati, Ohio, 700 Walnut Building, 700 Walnut Street
Cleveland, Ohio, Huron-Sixth Building, 626 Huron Road
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Portland, Oreg., 830 Building, 830 Northeast Holladay Street
Philadelphia, Pa., Court House Building, Ninth and Chestnut Streets
Pittsburgh, Pa., New Federal Building, Seventh Avenue and Grant Street
Scranton, Pa., Post Office Building, Corner Linden Street and North Washington Avenue
Providence, R.I., Co-Op Building, 544 Elmwood Avenue
Columbia, S.C., Federal Office Building, Northwest Corner College and Sumter Street
Aberdeen. S. Dak., Post Office and Court House Building, Fourth Avenue and Lincoln Street
Nashville, Tenn., Federal Office Building, Eighth Avenue and Broad Street
Austin, Tex., Lowich Building, 314 West 11th Street
Dallas, Tex., Lynch Building, 2101 Pacific Avenue
Salt Lake City, Utah, Federal Office Building, 350 South Main Street
Burlington, Vt., Federal Office Building, 11 Elmwood Avenue
Richmond, Va., Richmond Dry Goods Building, 11 South Seventh Street
Seattle, Wash., Exchange Building, 109 Marion Street
Parkersburg, W. Va., DILS Building, 211 Sixth Street
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue
Cheyenne, Wyo., Federal Office Building, 21st and Carey Avenue

APPENDIX B

ALCOHOL AND TOBACCO TAX BRANCH OFFICES

Birmingham, Ala., Seventeen Ten Building, 1710 First Avenue, North
Little Rock, Ark., 555 Building
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., Flood Building, 870 Market Street
Denver, Colo., New Customhouse Building, Room 188, 19th and California (2)
Hartford, Conn., American Industrial Building, 983 Main Street
Jacksonville, Fla., Post Office and Courthouse Building, Suite 325-333, 311 West Monroe Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Honolulu, Hawaii, Alexander Young Building, 1015 Bishop Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Louisville, Ky., Federal Office Building, 6th and Broadway
New Orleans, La., Federal Office Building, 600 South Street (12)
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Detroit, Mich., Post Office and Courthouse Building, 231 West Lafayette Street
St. Paul, Minn., Main Post Office Building and Customhouse, Room 1033, 180 East Kellogg Boulevard
Jackson, Miss., Milner Building, Lamar and Pearl Streets
Kansas City, Mo., Federal Office Building, Room 2509-10, 911 Walnut Street
St. Louis, Mo., Court House and Customhouse Building, Room 738 (1)
Newark, N.J., Industrial Office Building, 1060 Broad Street
Buffalo, N.Y., Court House Building
New York, N.Y., Greenwich Village Post Office Station, 641 Washington Street
Charlotte, N.C., Post Office Building, Room 228, Corner West Trade and Mint Streets
Cleveland, Ohio, Standard Building, 1370 Ontario Street
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Philadelphia, Pa., 2 Penn Center Plaza, 2 Penn Center
Pittsburgh, Pa., Victory Building, 212 Ninth Street
San Juan, Puerto Rico, Post Office and Courthouse Building, Box 8095
Columbia, S.C., Federal Office Building, Northwest Corner College and Sumter Streets
Nashville, Tenn., Court House Building, 801 Broadway
Dallas, Tex., Wholesale Merchants Building, 912 Commerce Street
Richmond, Va., Parcel Post Building, 1100 East Main Street
Seattle, Wash., Courthouse Building, Fifth and Madison
Charleston, W. Va., Morrison Building, 815 Quarrier Street
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue

APPENDIX C

APPELLATE BRANCH OFFICES

Birmingham, Ala., The American Life Building, 2308 Fourth Avenue, North
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., Flood Building, Eighth Floor, 870 Market Street
Denver, Colo., New Customhouse Building, Room 412, 19th and Stout Streets
New Haven, Conn., ELD Really Building, 1211 Chapel Street
Washington, D.C., Room 2547, Internal Revenue Service Building, 12th and Constitution Avenue, NW
Jacksonville, Fla., Post Office and Courthouse Building, Room 343, 311 West Monroe Street
Miami, Fla., Metropolitan Bank Building, 117 Northeast First Avenue
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Chicago, Ill., State-Madison Building, 22 West Madison Street
Springfield, Ill., Modern Age Building, 405 East Washington Street
Indianapolis, Ind., Century Building, 36 South Pennsylvania Street
Wichita, Kans., Internal Revenue Service Building, Room 107, 412 South Main Street
Louisville, Ky., Federal Office Building, Room 410, Sixth and Broadway

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6395

New Orleans, La., Federal Office Building, 600 South Street (12)
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Detroit, Mich., Cadillac Tower Building, 65 Cadillac Square
St. Paul, Minn., First National Bank Building, 322 Minnesota Avenue
Kansas City, Mo., Federal Office Building, 911 Walnut Street (6)
St. Louis, Mo., New Federal Building, 751, 1114 Market Street
Omaha, Nebr., New Federal Office Building, 215 North Seventeenth Street
Newark, N.J., Industrial Office Building, 1060 Broad Street
Buffalo, N.Y., 330 Courthouse Building, Niagara Square
New York, N.Y., Federal Office Building, 90 Church Street
Greensboro, N.C., Federal Office Building, P.O. Drawer 838, 320 South Ashe Street
Cincinnati, Ohio, Enquirer Building, 617 Vine Street
Cleveland, Ohio, Federal Reserve Bank Building, 1455 East Sixth Street
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Portland, Oreg., Pittock Block, 921 Southwest Washington Street
Philadelphia, Pa., 2 Penn Center Plaza, 2 Penn Center
Pittsburgh, Pa., Clark Building, 717 Liberty Avenue
Columbia, S.C., Federal Office Building, College and Sumter Streets
Nashville, Tenn., U. S. Courthouse Building, Broad and Eight Streets
Dallas, Tex., 1114 Commerce Building, 1114 Commerce Street
Houston, Tex., 316 Federal Land Bank Building, State National Building, 412 Main Street
Salt Lake City, Utah, Tribune Building, 143 South Main Street
Richmond, Va., Post Office and Courthouse Building, Room 421, Eleventh and East Main Streets
Seattle, Wash., U.S. Courthouse Building, Fifth and Madison Streets
Huntington, W. Va., Post Office and Courthouse Building, Room 305, Ninth Street and Fifth Avenue
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue (2)

[F.R. Doc. 61-6659; Filed, July 14, 1961; 8:53 a.m.]

Salt Lake City, Utah, U. S. Post Office and Courthouse
Burlington, Vt., 80 St. Paul Street
Richmond, Va., 415 Post Office Building
Seattle, Wash., 109 Marion Street
Parkersburg, W. Va., Fourth and Juliana Streets
Milwaukee, Wis., Federal Building, room 208, 517 Wisconsin Avenue
Cheyenne, Wyo., Federal Office Building

Columbus, Ohio, 110 West Long Street
Toledo, Ohio, U. S. Court and Customhouse
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Social Security — WHAT TRUST FUND❓: “The proceeds of both [employee and employer] taxes are to be paid into the Treasury like internal-revenue taxes generally, and are not earmarked in any way” – That is, the Social Security Tax was constitutional as a mere exercise of Congress‘s general taxation powers (Helvering v. Davis, 301 U.S. 619 (1937))


_________________________________________________
Social Security — WHAT TRUST FUND❓:

“The proceeds of both

[employee and employer]

taxes

are to be

paid into the Treasury

like

internal-revenue taxes

generally, and

are not earmarked in any way

That is, the

Social Security Tax

was

constitutional

as a mere exercise of

Congress‘s general taxation powers

Helvering v. Davis,
301 U.S. 619
(1937)
_________________________________________________
Helvering v. Davis
301 U.S. 619
(1937)

——————————————————————
https://supreme.justia.com/cases/federal/us/301/619/case.html
_________________________________________________
Helvering v. Davis, 301 U.S. 619 (1937)
——————————————————————
https://supreme.justia.com/cases/federal/us/301/619/
_________________________________________________
Helvering v. Davis
No. 910
Argued May 5, 1937
Decided May 24, 1937
301 U.S. 619

——————————————————————
https://www.law.cornell.edu/socsec/course/readings/301us619.htm
_________________________________________________
Helvering v. Davis
301 U.S. 619
No. 910

——————————————————————
https://casetext.com/case/helvering-v-davis
_________________________________________________
Helvering v. Davis
301 U.S. 619
No. 910
(1937)

——————————————————————
http://www.encyclopedia.com/politics/encyclopedias-almanacs-transcripts-and-maps/helvering-v-davis-301-us-619-1937
_________________________________________________

_________________________________________________
Steward Machine Co. v. Davis
301 US 548
——————————————————————
https://supreme.justia.com/cases/federal/us/301/548/case.html
_________________________________________________
Steward Machine Co. v. Davis
57 S. Ct. 883
——————————————————————
https://supreme.justia.com/cases/federal/us/301/548/
_________________________________________________
Steward Machine Co. v. Davis
81 L. Ed. 1279
——————————————————————
https://www.law.cornell.edu/supremecourt/text/301/548
_________________________________________________
Steward Machine Co. v. Davis
301 U.S. 548,
57 S. Ct. 883,
81 L. Ed. 1279
——————————————————————
https://www.courtlistener.com/opinion/102843/steward-machine-co-v-davis/authorities/
_________________________________________________
Steward Machine Co. v. Davis
301 U.S. 548,
57 S. Ct. 883,
81 L. Ed. 1279,
1937 U.S. 1199.
——————————————————————
https://www.casebriefs.com/blog/law/constitutional-law/constitutional-law-keyed-to-stone/the-powers-of-congress/steward-machine-co-v-davis/
_________________________________________________

_________________________________________________
21 F.R. 10418

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
——————————————————————
1112 Service organization
………………………………………………..
(1) The INTERNAL REVENUE SERVICE

is a component part of the

TREASURY DEPARTMENT
………………………………………………..
The SERVICE

is headed by the

COMMISSIONER of INTERNAL REVENUE

who serves under the direction of the

SECRETARY of the TREASURY
………………………………………………..
(2) The INTERNAL REVENUE SERVICE

consists of a

National Office
in
Washington, D. C.,

and a

field organization
………………………………………………..
The latter consists of
nine
Internal Revenue Regions,

each headed by a

REGIONAL COMMISSIONER

who reports to the

ASSISTANT COMMISSIONER
………………………………………………..
(3) In ADMINISTERING

the

ALCOHOL and TOBACCO TAX

and

appellate

FUNCTIONS

direct from the

Regional Office,

the

REGIONAL COMMISSIONER

maintains and supervises several branch offices
………………………………………………..
The Alcohol and Tobacco Tax branch offices

are headed by

Supervisors in Charge

who report to the

Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

_________________________________________________
21 F.R. 10422

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.5. OFFICE of ASSISTANT COMMISSIONER (OPERATIONS)
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

to the

COMMISSIONER

in
planning,
managing,
coordinating,
and
directing
the

OPERATION PROGRAMS

of the

SERVICE
………………………………………………..
These INCLUDE the

COLLECTION of TAXES,

the
audit and investigation of returns,
criminal fraud and enrollment investigations,
the
administrative system of tax appeals,

the

ADMINISTRATION of LAWS

relating to

alcohol,
alcoholic beverages,
tobacco
and
firearms,

and the

ADMINISTRATION of U. S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

Alcohol and Tobacco Tax Division,

Appellate Division,
Audit Division, (1113.53)
Collection Division,
Intelligence Division,

and the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE
………………………………………………..
In directing the

OPERATIONS PROGRAMS,

he SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

and allocates funds and personnel made available for the operation of field installations among the offices of the field organization
======================================

======================================
1. Does the Secretary of the Treasury direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
2. Does the Commissioner of Internal Revenue direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
3. Does the Assistant Commissioner (Operations) direct the administration of the U.S. internal revenue laws❓
………………………………………………..
YES (1956 21 F.R. 10422 1113.5)
——————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

direct the

ADMINISTRATION

of

U.S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii

(1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATION PROGRAMS

which INCLUDE the

COLLECTION of TAXES,

the

ADMINISTRATION of LAWS

relating to

ALCOHOL,
ALCOHOLIC BEVERAGES,
TOBACCO
and
FIREARMS

(1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATIONS PROGRAMS,

which INCLUDE, he

SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

(1956 21 F.R. 10422 1113.5)
——————————————————————
The REGIONAL COMMISSIONER

in

ADMINISTERING

the

ALCOHOL and TOBACCO TAX

FUNCTIONS

direct from the

REGIONAL OFFICE,

maintains and supervises several branch offices

and

reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

(1956 21 F.R. 10418 1112 (3))
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE

(1956 21 F.R. 10422 1113.5)
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.56 INTERNATIONAL OPERATIONS DIVISION
………………………………………………..
The INTERNATIONAL OPERATIONS DIVISION

ADMINISTERS

the

INTERNAL REVENUE LAWS

(except those relating to alcohol, tobacco and firearms)

in

ALL AREAS of the WORLD OUTSIDE

the

CONTINENTAL UNITED STATES

except Alaska and the Territory of Hawaii
………………………………………………..
This includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY tax COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
VOLUNTARY TAX COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
The DIVISION is

responsible

in its area of

JURISDICTION

for the

determination of tax liability,
the
assessment of the correct liability,
and the
investigation of certain criminal and civil violations

of

INTERNAL REVENUE TAX LAWS

(except those relating to alcohol, tobacco, and firearms)

and the

collection

of

INTERNAL REVENUE TAXES
………………………………………………..
It coordinates with
foreign governments
tax cases involving specific issues with such
governments
and takes final approval action for the
Service
under
tax treaty provisions
………………………………………………..
It acts as a service organization to other operational components of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in, and
obtaining information from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior Departments
and other
Federal agencies
in all matters affecting
Service operations abroad
………………………………………………..
The DIVISION has three branches:

Collection Activities, [(1113.561)]
Field Operations, [(1113.562)]
and
Technical and Audit [(1113.563)]
======================================
The International Operations Division (1113.56)
administers the internal revenue laws
(except those relating to alcohol, tobacco and firearms)
in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
——————————————————————
The International Operations Division (1113.56)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for
the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
………………………………………………..
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10423

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.53 Audit Division

The AUDIT DIVISION
develops,
coordinates,
and
evaluates
policies and programs
for the examination of tax returns to establish the correct tax liabilities of
TAXPAYERS
and for the conduct of assistance and educational activities
to maintain the maximum possible level of
VOLUNTARY COMPLIANCE
with the
INTERNAL REVENUE LAWS

======================================
VOLUNTARY COMPLIANCE
………………………………………………..
The Audit Division (1113.53)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for
the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
———————————————————-
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.561 Collection Activities Branch

The Collection Activities Branch
receives all tax returns and related work items accruing from the
international program
(except Puerto Rico and the Virgin
Islands),
including all
ALIEN returns
and all
withholding returns filed by agents making income payments to foreign addresses;
processes such returns;
accepts and deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including the issuance of bills,
processing of claims,
scheduling of refunds and maintenance of general ledger;
approves applications of
NONRESIDENT TAXPAYERS
for extensions of time for filing returns and paying taxes;
administers the provisions of
tax treaties
authorizing the automatic and other exchange of tax information between the
United States
and
foreign countries;
administers section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax
liabilities;
collects delinquent accounts of
TAXPAYERS RESIDING ABROAD:
also collects, under applicable provisions of certain
tax treaties,
delinquent taxes of which
ALIENS RESIDING in the U. S.
owe to a
treaty country;
develops, in conjunction with appropriate National Office personnel, policies and procedures relating to the collection of delinquent tax from
CITIZENS ABROAD
and
NONRESIDENT ALIENS;
and
maintains liaison
with the
State
and
Defense Departments
and the
Bureau of Accounts
concerning collection matters
——————————————————————
alien returns

withholding returns filed by agents making income payments to
foreign addresses

nonresident taxpayers

taxpayers residing abroad

aliens residing in the U. S.

citizens abroad

nonresident aliens
——————————————————————
The Collection Activities Branch (1113.561)
is under the
International Operations Division (1113.56)
which
administers the internal revenue laws
(except those relating to alcohol, tobacco and firearms)
in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of
VOLUNTARY TAX COMPLIANCE
among
UNITED STATES TAXPAYERS ABROAD
………………………………………………..
administers the internal
revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.562 Field Operations Branch

The FIELD OPERATIONS BRANCH
coordinates the
work programs
and
other activities
of the
foreign and Canal Zone posts,
and the
audit activities
of the
Puerto Rico Office;
conducts investigations
and
holds necessary conferences
abroad
in the more difficult
audit,
delinquency
and
evasion
cases,
and in other cases requiring personal contact
overseas;
considers, and in appropriate instances takes final action on, cases having issues involving
foreign governments;
and
plans,
programs
and
coordinates
all other
operational matters
of the
international program
which must be performed by personnel
assigned permanently
or
detailed temporarily
to
duty
outside the continental United States,
with the exception of Hawaii and Alaska
——————————————————————
The Field Operations Branch (1113.562)
is under the
International Operations Division (1113.56)
which
administers the internal revenue laws
(except those relating to alcohol, tobacco and firearms)
in all areas of the world outside the continental United States
except
Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of
VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________
1113.563 Technical and Audit Branch

The TECHNICAL and AUDIT BRANCH
provides guidance or takes final action on all technical matters involving tax liability determinations under the
income,
estate,
gift,
and other provisions of the
Internal Revenue Code,
and under
tax treaty provisions;
audits returns and claims filed by
NONRESIDENT CITIZENS
and
ALIENS,
except those requiring personal contact or field investigation
abroad;
coordinates all income tax returns filed or due to be filed by
FOREIGN CORPORATIONS,
and estate and gift tax returns filed by or for
NONRESIDENT CITIZENS
and
ALIENS,
refers appropriate returns to district offices for necessary action, and in other cases, audits the returns; reviews and passes upon all reports involving tax determination, claims, offers in compromise, etc., originating in the Division; holds taxpayer conferences and considers protests; prepares statutory notices and issues determination and other letters to taxpayers; develops in conjunction with other National Office personnel, legislative proposals, regulations, policies, procedures and forms affecting
ALIENS
and
CITIZENS ABROAD;
and reviews proposed
tax treaties
………………………………………………..
nonresident citizens and aliens

foreign corporations

aliens and citizens abroad
——————————————————————
The Technical and Audit Branch (1113.562)
is under the
International Operations Division (1113.56)
which
administers the internal revenue laws
(except those relating to alcohol, tobacco and firearms)
in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of
VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________
PUBLIC INFORMATION
Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
_________________________________________________
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
………………………………………………..
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual

Florida State University (FSU)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5
======================================
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

1974 (Friday, March 29) 39 Federal Register 11572-11610 (39 Pages) Volume 39 Number 62 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

1972 (Thursday, October 5) 37 Federal Register 20960-20990 (31 pages) Volume 37 Number 194 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

1971 (Tuesday, January 19) 36 Federal Register 849-890 (42 pages) Volume 36 Number 12 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

1970 (Tuesday, February 3) 35 Federal Register 2417-2456 (40 pages) Volume 35 Number 23 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

1969 (Tuesday, February 4) 34 Federal Register 1657-1695 (39 pages) Volume 34 Number 23 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________