Category Archives: Internal Revenue Service corrupt

Richard Shelby, United States Senator, Alabama, responds to a question regarding the corrupt Internal Revenue Service (IRS) L I a R S, with a non-answer


Richard Shelby

ALABAMA

United States Senate

WASHINGTON, DC 20510-0103

August 1, 2017

Thank you for taking the time to contact me regarding the Internal Revenue Service (IRS)

I always appreciate hearing from my constituents

I understand your concerns with the IRS

As a United States Senator, I take my role to provide Congressional oversight over all federal officials, activities, and agencies very seriously

We must continue to look for ways to reduce instances of waste, fraud, and abuse to ensure that the federal government is operating effectively and efficiently

Serving the people of Alabama in Congress has been one of the greatest privileges of my life

As your United States Senator, I have always worked to preserve the ideals of our nation as established by the framers of our Constitution

It is important that elected officials follow the conservative principles that created this great nation and have advanced freedom and prosperity in this country and across the world

Rest assured that I will continue to work in the best interests of Alabama and America

Sincerely,

Richard Shelby

RCS/kmc

http://shelby.senate.gov/

Internal Revenue Service (IRS): Organization and Functions


ORGANIZATION and FUNCTIONS
_________________________________________________
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;

(2) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal or informal procedures available as well as forms and instructions as to the scope and contents of all papers, reports, or examinations;

and

(3) substantive rules adopted as authorized by law and statements of general policy or interpretations formulated and adopted by the agency for the guidance of the public, but not rules addressed to and served upon named persons in accordance with law

No person shall in any manner be required to resort to organization or procedure not so published
………………………………………………..
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. I § 500 et seq.‎

Statutes at Large‎: ‎60 Stat. 237‎
June 11, 1946

[CHAPTER 324—2D SESSION]. [S. 7]
………………………………………………..
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————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
_________________________________________________
21 F.R. 10418-10432
_________________________________________________
21 F.R. 10419
——————————————————————
1113 National Office
………………………………………………..
1113.1 Mission
1113.2 Basic organization
1113.3 Office of the Commissioner
1113.31 Deputy Commissioner
——————————————————————
21 F.R. 10420
——————————————————————
1113.32 Technical Adviser
1113.33 Assistant to the Commissioner
1113.331 Planning Staff
1113.332 Statistics Division
1113.3321 Program Branch
1113.3322 Operations Branch
1113.34 Administrative Assistant to the Commissioner
1113.341 Operating Facilities Division
1113.3411 Administrative Services Branch
1113.3412 Physical and Document Security Branch
1113.3413 Publications Branch
1113.3414 Records Administration Branch
1113.342 Personnel Division
——————————————————————
21 F.R. 10421
——————————————————————
1113.3421 Position Classification Branch
1113.3422 Placement Branch
1113.3423 Departmental Personnel Branch
1113.343 Training Division
1113.3431 Training Program Branch
1113.3432 Training Services Branch
1113.35 Fiscal Management Division
1113.351 Accounting Branch
1113.352 Budget Branch
1113.36 Publication Information Division
1113.37 Director of Practice
——————————————————————
1113.4 Office of Assistant Commissioner (Inspection)
——————————————————————
1113.41 Internal Audit Division
1113.42 Internal Security Division
1113.421 Security Program Branch
——————————————————————
21 F.R. 10422
——————————————————————
1113.422 Special Investigations Branch
1113.423 Departmental Investigations Branch
——————————————————————
1113.5 Office of Assistant Commissioner (Operations)
——————————————————————
1113.51 Alcohol and Tobacco Tax Division
1113.511 Permissive Branch
1113.512 Basic Permit and Trade Practice Branch
1113.513 Enforcement Branch
1113.514 Tobacco Tax Branch
1113.52 Appellate Division
1113.521 Final Closing Agreement Branch
1113.522 Settlement Analysis Branch
1113.523 Operations Analysis Branch
1113.524 Special Services Branch
1113.525 Excess Profits Tax Council
——————————————————————
21 F.R. 10423
——————————————————————
1113.53 Audit Division
1113.531 Audit Program Branch
1113.532 Audit Operations Branch
1113.533 Compromise Branch
1113.54 Collection Division
1113.541 Collection Analysis Branch
1113.542 Collection Planning Branch
1113.543 Collection Procedures Branch
1113.544 Collection Operations Branch
1113.55 Intelligence Division
1113.551 Intelligence Program Branch
1113.552 Intelligence Investigations Branch
——————————————————————
21 F.R. 10424
——————————————————————
1113.56 International Operations Division
1113.561 Collection Activities Branch
1113.562 Field Operations Branch
1113.563 Technical and Audit Branch
——————————————————————
1113.6 Office of Assistant Commissioner (Technical)
——————————————————————
1113.61 International Tax Relations Division
1113.62 Special Technical Services Division
1113.621 Technical Reference Branch
1113.622 Technical Projects Branch
——————————————————————
21 F.R. 10425
——————————————————————
1113.623 Bulletins Branch
1113.624 Engineering and Valuation Branch
1113.63 Tax Rulings Division
1113.631 Corporation Tax Branch
1113.632 Employment Tax Branch
1113.633 Estate and Gift Tax Branch
1113.634 Excise Tax Branch
1113.635 Individual Income Tax Branch
1113.636 Pensions and Exempt Organizations Branch
1113.637 Reorganization and Dividend Branch
1113.64 Technical Planning Division
1113.641 Technical Programming Branch
1113.642 Technical Analysis Branch
——————————————————————
1113.7 Office of the Chief Counsel
——————————————————————
1113.71 Assistant Chief Counsel (Administration)
1113.72 Assistant Chief Counsel (Claims)
——————————————————————
21 F.R. 10426
——————————————————————
1113.721 Claims Division
1113.722 Review Division
1113.73 Assistant Chief Counsel (Enforcement)
1113.731 Enforcement Division
1113.732 Alcohol and Tobacco Tax Legal Division
1113.74 Assistant Chief Counsel (Litigation)
1113.741 Civil Division
1113.742 Appeals Division
——————————————————————
21 F.R. 10427
——————————————————————
1113.75 Assistant Chief Counsel (Technical)
1113.751 Interpretative Division
1113.752 Legislation and Regulations Division
………………………………………………..
1114 Office of Regional Commissioner
………………………………………………..
1114.1 Mission
1114.2. Basic Organization
1114.3 Regional Commissioner
——————————————————————
1114.4 Assistant Regional Commissioner (Administration)
——————————————————————
1114.41 Fiscal Management Branch
1114.42 Operating Facilities Branch
1114.43 Personnel Branch
1114.44 Training Branch
——————————————————————
21 F.R. 10428
——————————————————————
1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)
——————————————————————
1114.51 Enforcement Branch
1114.52 Permissive Branch
1114.53 Branch offices
——————————————————————
1114.6 Assistant Regional Commissioner (Appellate)
——————————————————————
1114.61 Appellate Branch Offices
——————————————————————
1114.7 Assistant Regional Commissioner (Audit)
——————————————————————
21 F.R. 10429
——————————————————————
1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.9 Assistant Regional Commissioner (Intelligence)
——————————————————————
1114.91 Review and Conference Staff
………………………………………………..
1115 Office of Regional Inspector
………………………………………………..
1115.1 Assistant Regional Inspector (Internal Audit)
1115.2 Assistant Regional Inspector (Internal Security)
………………………………………………..
1116 Office of Regional Counsel
——————————————————————
21 F.R. 10430
——————————————————————
1116.1 Appellate matters
1116.2 Enforcement matters
1116.3 Civil advisory matters
1116.4 Alcohol and tobacco tax matters
………………………………………………..
1117 Service Centers
………………………………………………..
1118 Office of District Director
………………………………………………..
1118.1 Mission
1118.2 Basic organization
1118,3 District Director
——————————————————————
21 F.R. 10431
——————————————————————
1118.4 Audit Division
——————————————————————
1118.41 Field Audit Branch
1118.42 Office Audit Branch
1118.43 Review Staff
1118.44 Service Branch
——————————————————————
1118.5 Collection Division
——————————————————————
1118.51 Cashier Branch
1118.52 Returns Processing Branch
1118.53 Accounting Branch
——————————————————————
21 F.R. 10432
——————————————————————
1118.54 Delinquent Accounts and Returns Branch
——————————————————————
1118.6 Intelligence Division
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Personnel Branch
1118.72 Training Branch
1118.73 Operating Facilities Branch
——————————————————————
1118.8 Local Offices
_________________________________________________

_________________________________________________
FEDERAL REGISTER

VOLUME 21

NUMBER 250

Friday, December 28, 1956
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10418
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
——————————————————————
This material supersedes the statement on organization published at 11 F. R. 177A-22 as Part 600, Subparts A and B; Commissioner’s Reorganization Order No. 15, except for paragraph 6 (18 F. R. 4033) and Commissioner’s Reorganization Order No. 16 (18 F. R. 4033)
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10421
_________________________________________________
1113.36 Public Information Division

The Public Information Division develops and coordinates the policies and program for providing information to the public to improve general knowledge and understanding of the Federal tax laws and their administration, and to increase voluntary compliance with the tax laws

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

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10422
_________________________________________________
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, 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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10423
_________________________________________________
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


_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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

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, Field Operations, and Technical and Audit
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
1113.6 Office of Assistant Commissioner (Technical)

The Assistant Commissioner (Technical) … His duties include … the negotiation of tax treaties and agreements with foreign governments
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
1113.61 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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10425
_________________________________________________
1113.633 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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10432
_________________________________________________
Effective date: December 1, 1956

[SEAL]

O. Gordon Delk

Acting Commissioner of Internal Revenue

[F. R. Doc. 56-10503; Filed, Dec. 27, 1956; 8:48 a. m.]

_________________________________________________
Friday, January 11, 1957

FEDERAL REGISTER

22 F.R. 245
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
ALCOHOL AND TOBACCO TAX BRANCH OFFICES

Appendix B (21 F. R. 10419)
_________________________________________________
[SEAL]

Russell C. Harrington,

Commissioner,

Internal Revenue Service
——————————————————————
[F. R. Doc. 57-222; Filed, Jan. 10, 1957; 8:49 a. m.]
_________________________________________________

_________________________________________________
Thursday, January 31, 1957

FEDERAL REGISTER

22 F.R. 643
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
Correction

F. R. Doc. 56-10503

page 10418

Friday, December 28, 1956

§ 1113.31
——————————————————————

_________________________________________________
Saturday, March 23, 1957

FEDERAL REGISTER

22 F.R. 1967
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
Correction

Federal Register Document 56-10503

page 10418

December 28, 1956

section

1113.637 Reorganization and Dividend Branch
——————————————————————

_________________________________________________
Wednesday, July 10, 1957

FEDERAL REGISTER

22 F.R. 4873
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
21 F. R. 10420

1113.332 Statistics Division

1113.3321 Income, Finance, and Wealth Branch

1113.3322 Program Analysis and Reports Branch

1113.3323 Operations Branch

These changes are effective June 26, 1957
_________________________________________________
[SEAL]

O. Gordon Delk,

Acting Commissioner
_________________________________________________
[F. R. Doc. 57-5580; Filed, July 9, 1957; 8:49 a.m.]
_________________________________________________

_________________________________________________
August 9, 1957

FEDERAL REGISTER

22 F.R. 6434
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

OPERATING FACILITIES BRANCH

ORGANIZATION AND FUNCTIONS
_________________________________________________
1118.73

21 F. R. 10432

1118.73 Operating Facilities Branch
_________________________________________________
[SEAL]

O. Gordon Delk,

Deputy Commissioner
_________________________________________________
[F. R. Doc. 57-6565; Filed, Aug. 9, 1957; 8:49 a.m.]
_________________________________________________

_________________________________________________
23 F.R. 3070-3071
_________________________________________________
Thursday, May 8, 1958

FEDERAL REGISTER

23 F.R. 3070
_________________________________________________
NOTICES

Internal Revenue Service

ORGANIZATION AND FUNCTIONS

SPECIAL TECHNICAL SERVICES DIVISION
_________________________________________________
1113.62

21 F. R. 10424-5

December 28, 1956

1113.62 Special Technical Services Division
_________________________________________________
Thursday, May 8, 1958

FEDERAL REGISTER

23 F.R. 3071
_________________________________________________
Dated: April 29, 1958

[SEAL]

Russell C. Harrington,

Commissioner
_________________________________________________
[F. R. Doc. 58-3437; Filed, May 7, 1958; 8:48 a. m.]
_________________________________________________

_________________________________________________
February 25, 1960

FEDERAL REGISTER

25 F.R. 1698
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS

Office of Regional Commissioner
_________________________________________________
1114.9

Assistant Regional Commissioner (Intelligence)

21 F.R. 10429

December 28, 1956
_________________________________________________
This change was effective January 1, 1960

[SEAL]

Charles I. Fox,

Deputy Commissioner
_________________________________________________
[F.R. Doc. 60-1760; Filed, Feb. 25, 1960; 8:52 a.m.]
_________________________________________________

_________________________________________________
26 F.R. 6372-6395
_________________________________________________
26 F.R. 6372
——————————————————————
1112 Service organization
——————————————————————
1113 National Office
………………………………………………..
1113.1 Mission
1113.2 Basic organization
——————————————————————
1113.3 Office of the Commissioner
——————————————————————
1113.31 Deputy Commissioner
1113.32 Assistant to the Commissioner
1113.33 Fiscal Management Division CHANGED from: 1113.35
1113.331 Accounting Branch CHANGED from: 1113.351
1113.332 Budget Branch CHANGED from: 1113.352
——————————————————————
1113.4 Office of Assistant Commissioner (Administration)
_________________________________________________
26 F.R. 6373
——————————————————————
1113.41 Facilities Management Division
1113.411 Emergency Planning Branch
1113.412 Office Services Branch
1113.413 Publications Branch CHANGED from: 1113.3413
1113.414 Standards and Programs Branch
1113.42 Personnel Division CHANGED from: 1113.342
1113.421 Employee Relations Branch
1113.422 Employment Branch
1113.423 National Office Branch
1113.424 Position Classification Branch CHANGED from: 1113.3421
1113.43 Publication Information Division CHANGED from 1113.36
_________________________________________________
26 F.R. 6374
——————————————————————
1113.44 Reports Division
1113.441 Reports Compilation Branch
1113.442 Reports Management Branch
1113.443 Reports Planning Branch
1113.45 Training Division CHANGED from: 1113.343
1113.451 Management Programs Branch
1113.452 National Office Training Branch
1113.453 Technical Programs Branch
——————————————————————
1113.5 Office of Assistant Commissioner (Inspection) CHANGED from: 1113.4
——————————————————————
1113.51 Internal Audit Division CHANGED from: 1113.41
_________________________________________________
26 F.R. 6375
——————————————————————
1113.511 Field Coordination Branch
1113.512 Operations Branch CHANGED from: 1113.3322
1113.513 Program Development Branch
1113.52 Internal Security Division CHANGED from: 1113.42
1113.521 Complaint Case Coordination Branch
1113.522 Investigations Branch
1113.523 Planning and Programming Branch
_________________________________________________
26 F.R. 6376
——————————————————————
1113.524 Security Case Coordination Branch
——————————————————————
1113.6 Office of Assistant Commissioner (Operations) CHANGED from: 1113.5
——————————————————————
1113.61 Alcohol and Tobacco Tax DivisionOffice of the Director CHANGED from: 113.51
1113.611 Executive Assistant
1113.612 National Office Laboratory
1113.613 Basic Permit and Trade Practice Branch CHANGED from: 1113.512
1113.614 Enforcement Branch CHANGED from: 1113.513
1113.615 Permissive Branch CHANGED from: 1113.511
1113.616 Tobacco Tax Branch CHANGED from: 1113.514
——————————————————————
26 F.R. 6377
——————————————————————
1113.62 Appellate DivisionOffice of the Director CHANGED from: 1113.52
1113.621 Coordination and Management Staff
1113.622 Excess Profits Tax Council CHANGED from: 1113.525
1113.623 Operations Analysis Branch CHANGED from: 1113.523
1113.624 Procedure and Closing Agreement Branch
1113.625 Settlement Analysis Branch CHANGED from: 1113.522
1113.626 Special Services Branch CHANGED from: 1113.524
1113.63 Audit DivisionOffice of the Director CHANGED from: 1113.53
1113.631 Administrative Services Office
1113.632 Visitation Staff
1113.633 Analysis Branch
1113.634 Management Branch
1113.635 Operations Branch
——————————————————————
26 F.R. 6378
——————————————————————
1113.636 Procedures Branch
1113.637 Technical Development Branch
1113.638 Uniform Audit Branch
1113.64 Automatic Data Processing DivisionOffice of the Director
1113.641 Administrative Office
1113.642 Visitation Staff
1113.643 Analysis Branch
1113.644 Management Branch
1113.645 Operations Branch
1113.646 Programming Branch
1113.647 Systems Branch
1113.648 Computer Center
1113.65 Collection DivisionOffice of the Director CHANGED from: 1113.54
1113.651 Administrative Office
1113.652 Visitation Staff
1113.653 Analysis Branch
——————————————————————
26 F.R. 6379
——————————————————————
1113.654 Management Branch
1113.655 Operations Branch
1113.656 Systems Branch
1113.66 Intelligence DivisionOffice of the Director CHANGED from: 1113.55
1113.661 Administrative Office
1113.662 Visitation Staff
1113.663 Analysis and Evaluation Branch
1113.664 Investigative Techniques Branch
——————————————————————
26 F.R. 6380
——————————————————————
1113.665 Operations Coordination Branch
1113.666 Planning and Procedures Branch
1113.67 Office of International OperationsDirector of International Operations CHANGED from: 1113.56
1113.671 Executive Assistant to Director
1113.672 Operational Research Staff
1113.673 Administrative Office
1113.674 Collection Division
——————————————————————
26 F.R. 6381
——————————————————————
1113.6741 Returns, Receipts and Taxpayer Service Branch
1113.6742 Revenue Accounting Branch
1113.6743 Delinquent Accounts and Returns Branch CHANGED from: 1118.54
1113.6744 Puerto Rico Collection Branch
1113.675 Audit Division
1113.6751 Review Staff CHANGED from: 1118.43
1113.6752 Conference Coordinator
1113.6753 Chief Classifying Officer
——————————————————————
26 F.R. 6382
——————————————————————
1113.6754 Service Branch CHANGED from: 1118.44
1113.6755 Field Audit Group CHANGED from: 1118.41 Field Audit Branch
1113.6756 Estate and Gift Tax Group
1113.6757 Office Audit Group A CHANGED from: 1118.42 Office Audit Branch
1113.6758 Office Audit Group B
1113.676 Intelligence Division CHANGED from: 1118.6
1113.677 Foreign Posts
1113.678 Puerto Rico Post
——————————————————————
1113.7 Office of Assistant Commissioner (Planning and Research)
——————————————————————
1113.71 Plans and Policy Division
——————————————————————
26 F.R. 6383
——————————————————————
1113.72 Research Division
1113.73 Statistics Division CHANGED from: 1113.332
1113.731 Income, Finance, and Wealth Division
1113.732 Statistical Techniques Branch
1113.733 Operations Branch
1113.74 Systems Development Division
——————————————————————
1113.8 Office of Assistant Commissioner (Technical) CHANGED from: 1113.6
——————————————————————
1113.81 International Tax Relations Division CHANGED from 1113.61
1113.82 Special Technical Services Division CHANGED from: 1113.62
——————————————————————
26 F.R. 6384
——————————————————————
1113.821 Technical Reference Branch CHANGED from: 1113.621
1113.822 Technical Projects Branch CHANGED from: 1113.622
1113.823 Bulletin Branch CHANGED from: 1113.623
1113.824 Appraisal Branch
1113.825 Court Defense Branch
1113.826 Natural Resources Branch
1113.83 Tax Rulings Division CHANGED from: 1113.63
1113.831 Corporation Tax Branch CHANGED from: 1113.631
1113.832 Employment Tax Branch CHANGED from: 1113.632
——————————————————————
26 F.R. 6385
——————————————————————
1113.833 Estate and Gift Tax Branch CHANGED from: 1113.
1113.834 Excise Tax Branch CHANGED from: 1113.634
1113.835 Individual Income Tax Branch CHANGED from: 1113.635
1113.836 Pension Trust Branch
1113.837 Exempt Organizations Branch
1113.838 Reorganization Branch CHANGED from: 1113.637 Reorganization and Dividend Branch
1113.84 Technical Planning Division CHANGED from: 1113.64
1113.841 Technical Programming Branch CHANGED from: 1113.641
1113.842 Income Tax Branch
1113.843 Wage and Excise Tax Branch
1113.844 Tax Return Forms and Instructions Branch
_________________________________________________
26 F.R. 6386
——————————————————————
1113.9 Office of the Chief Counsel CHANGED from: 1113.7
——————————————————————
1113.91 Assistant to the Chief Counsel
1113.92 Associate Chief Counsel (Litigation)
1113.921 Assistant Chief Counsel (Litigation) CHANGED from: 1113.74
1113.9211 Tax Court Division
1113.9212 Refund Litigation Division
1113.9213 Joint Committee Division
1113.922 Assistant Chief Counsel (Litigation)
1113.9221 Collection Litigation Division
1113.9222 Enforcement Division CHANGED from 1113.731
1113.9223 Alcohol and Tobacco Tax Legal Division CHANGED from: 1113.732
_________________________________________________
26 F.R. 6387
——————————————————————
1113.93 Associate Chief Counsel (Technical)
1113.931 Assistant Chief Counsel (Technical) CHANGED from: 1113.75
1113.9311 Legislation and Regulations Division CHANGED from: 1113.752
1113.9312 Interpretative Division CHANGED from: 1113.751
1113.(10) Director of Practice CHANGED from: 1113.37
………………………………………………..
1114 Office of Regional Commissioner
………………………………………………..
1114.1 Mission
1114.2. Basic Organization
1114.3 Regional Commissioner
——————————————————————
1114.4 Assistant Regional Commissioner (Administration)
——————————————————————
1114.41 Facilities Management Branch CHANGED from: 1114.42 Operating Facilities Branch
1114.42 Fiscal Management Branch CHANGED from: 1114.41
1114.43 Personnel Branch
_________________________________________________
26 F.R. 6388
——————————————————————
1114.44 Training Branch
——————————————————————
1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)
——————————————————————
1114.51 Enforcement Branch
1114.52 Permissive Branch
1114.53 Branch Offices
——————————————————————
1114.6 Assistant Regional Commissioner (Appellate)
——————————————————————
1114.61 Appellate Branch Offices
_________________________________________________
26 F.R. 6389
——————————————————————
1114.7 Assistant Regional Commissioner (Audit)
——————————————————————
1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.9 Assistant Regional Commissioner (Intelligence)
——————————————————————
1114.91 Review and Conference Staff
………………………………………………..
1115 Office of Regional Inspector
………………………………………………..
1115.1 Assistant Regional Inspector (Internal Audit)
——————————————————————
1115.2 Assistant Regional Inspector (Internal Security)
_________________________________________________
26 F.R. 6390
——————————————————————
1116 Office of Regional Counsel
(1)
(2) Tax Court Matters
(3) Enforcement Matters CHANGED from: 1116.2
(4) Collection Litigation Matters
(5) Alcohol and Tobacco Tax Matters CHANGED from: 1116.4
………………………………………………..
1117 Service centers
………………………………………………..
1117.1 General
1117.2 Programs
1117.3 District OfficeService Center Functions
_________________________________________________
26 F.R. 6391
——————————————————————
1117.4 Service Center Organization
——————————————————————
1117.41 General
1117.42 Transcription and Document Processing Division
1117.43 Accounting and Control Division
1117.44 Data Processing Division
1117.45 Payroll and Reports Division
1117.46 Administration Division CHANGED from: 1118.7
………………………………………………..
1118 Office of District Director
………………………………………………..
1118.1 Mission
1118.2 Basic Organization
1118,3 District Director
_________________________________________________
26 F.R. 6392
——————————————————————
1118.4 Audit Division
——————————————————————
1118.41 Field Audit Branch
1118.42 Office Audit Branch
1118.43 Review Staff
1118.44 Service Branch
——————————————————————
1118.5 Collection Division
——————————————————————
1118.51 Returns and Receipts Branch CHANGED from: 1118.52 Returns Processing Branch
1118.52 Revenue Accounting Branch CHANGED from: 1118.53 Accounting Branch
_________________________________________________
26 F.R. 6393
——————————————————————
1118.53 Taxpayer Services Branch
1118.54 Delinquent Accounts and Returns Branch
——————————————————————
1118.6 Intelligence Division
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Facilities Management Branch CHANGED from: 1118.73 Operating Facilities Branch
1118.72 Personnel Branch CHANGED from: 1118.71
1118.73 Training Branch CHANGED from: 1118.72
——————————————————————
1118.8 Local Offices
——————————————————————

_________________________________________________
Notices

Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6372
——————————————————————
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, 23 F.R. 6434, 23 F.R. 3070 and 25 F.R. 39
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6373
_________________________________________________
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

carries out the public information program at the National Office
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6376
_________________________________________________
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 Divisions of the National Office (Alcohol and Tobacco Tax, Appellate, Audit, Automatic Data Processing, Collection, and Intelligence) and the Office of International Operations
………………………………………………..
NOTE change from 1956

REMOVED:

the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6376
_________________________________________________
1113.613 Basic Permit and Trade Practice Branch

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.


………………………………………………..
embassies of foreign governments

foreign governments

abroad
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6378
_________________________________________________
1113.64 Automatic Data Processing DivisionOffice of the Director

This includes … in order to provide optimum processing service at a minimum cost and with a maximum of voluntary tax payments
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6379
_________________________________________________
1113.664 Investigative Techniques Branch

The Investigative Techniques Branch is responsible for:


_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________

orienting … foreign governments concerning Intelligence techniques, procedures and practices
………………………………………………..
foreign governments
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
1113.67 Office of International OperationsDirector of International Operations

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
………………………………………………..
the administration of the Internal Revenue laws in all areas of the world, outside the United States
——————————————————————
the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES
………………………………………………..
NOTE change from 1956

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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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 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 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 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
………………………………………………..
foreign and Puerto Rico posts

International Operations

overseas

foreign representatives

foreign posts

Office of International Operations

International Operations

International area

foreign area

tax treaties

foreign

Office of International Finance

abroad

military services

overseas military personnel
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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 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 interests 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


………………………………………………..
foreign tax laws

U.S. Tax Treaties

International Operations

Office of International Operations

tax conventions

conventions

international area

location of U.S. taxpayer business and trust interests outside of United States

foreign business entities ostensibly doing business in United States

foreign business operations

Foreign Post Representatives
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
1113.673 Administrative Office

Coordinates and controls … 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
………………………………………………..
Office of International Operations

embassies

consulates
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
withholding returns filed by agents making income payments to foreign addresses;

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
………………………………………………..
International Program

alien returns

returns of citizens residing abroad

Puerto Rican and Virgin Island returns

returns of certain foreign corporations

foreign addresses

tax treaties

foreign countries

foreign currencies

taxpayers residing abroad

citizens abroad

non-resident aliens

Foreign Posts

personnel detailed overseas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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 state and gift) filed with International Operations in Washington, D.C.

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

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

Mathematically verifies other than individual returns filed with the International Operations in Washington, D.C. …

Provides taxpayer services to U.S. citizens residing abroad and non-resident aliens

Provides advice to the Chief of the Collection Division on … taxpayer service activities in Puerto Rico
………………………………………………..
International Operations

withholding agents

withholding problems

compliance

withheld at source

non-resident aliens

U.S. citizens residing abroad

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
1113.6742 Revenue Accounting Branch

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

Provides advice to the Chief of the Collection Division on revenue accounting activities conducted in Puerto Rico
………………………………………………..
taxpayers in “Iron Curtain” countries

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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
………………………………………………..
Citizens residing or doing business abroad

Aliens residing abroad

non-resident taxpayers

overseas areas

Director of International Operations

foreign posts

overseas

Military Services

military taxpayers

overseas military personnel

citizens residing abroad

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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

Sells Alcohol Tax stamps and collects Alcohol and Tobacco Tax taxes in Puerto Rico
………………………………………………..
Puerto Rico

Virgin Islands

involves primarily the administration of the FICA and Social Security tax laws
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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

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
………………………………………………..
International Program

outside the continental limits of the United States

Foreign and Puerto Rico posts

international area

Foreign Posts

foreign area

foreign governments

tax conventions
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
1113.6751 Review Staff

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
………………………………………………..
foreign and Puerto Rico posts

Office of International Operations
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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
………………………………………………..
taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

U.S. citizens residing abroad and nonresident aliens

overseas areas

foreign areas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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

overseas

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.

gift tax returns filed by nonresident aliens or U.S. citizens residing abroad

foreign governments

tax conventions

foreign tax treaty countries

non-resident citizens and aliens
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

foreign corporations

alien individuals

Alien Property Custodian
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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


………………………………………………..
non-resident aliens

U.S. citizens residing abroad

excise tax
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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


………………………………………………..
Office of International Operations

outside continental limits of the United States

overseas areas

foreign and Puerto Rico posts

overseas

Foreign Posts

abroad

taxpayers in foreign areas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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


………………………………………………..
Foreign Posts

voluntary compliance

non-compliance

abroad

International Operations

tax treaties

foreign government representatives

foreign governments

tax treaty

U.S. military authorities

taxpayer groups

school programs

compliance

taxpayer-education releases

taxpayer-education programs
——————————————————————
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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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 and 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
………………………………………………..
Puerto Rico Post

Puerto Rican corporations

International Operations

Venezuela

Columbia

the Guianas

other countries of the Caribbean area

Puerto Rico

compliance

U.S. military authorities

taxpayer groups in the area
foreign taxing authorities

Virgin Islands

employment tax returns of Puerto Rican residents

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

Puerto Rico Collection Branch
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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


………………………………………………..
compliance
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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 firearm 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

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
………………………………………………..
tax treaties

foreign governments

International Tax Relations Division
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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
………………………………………………..
International Tax Relations Division

tax treaties

foreign governments

treaties

treaty administration

foreign tax officials
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
1113.82 Special Technical Services Division

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


………………………………………………..
high school “Teaching Taxes” program
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6384
_________________________________________________
1113.822 Technical Projects Branch

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 … develops certain tax law technical materials for training Service personnel and for the high school “Teaching Taxes” program


………………………………………………..
high school “Teaching Taxes” program
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
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
………………………………………………..
tax treaties
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
1113.835 Individual Income Tax Branch

The Individual Income Tax Branch …

…considers issues involving … withholding of tax on foreign corporations (section 1442)
………………………………………………..
withholding of tax on foreign corporations (section 1442)
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
1113.837 Exempt Organizations Branch

The Exempt Organizations Branch …

… 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


………………………………………………..
organizations as agencies or instrumentalities of the United States, a State, or political subdivision thereof or the District of Columbia
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6394
_________________________________________________
Effective date: July 10, 1961

[SEAL]

Mortimer M. Caplin,

Commissioner of Internal Revenue
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6395
_________________________________________________
[F.R. Doc. 61-6659; Filed, July 14, 1961; 8:53 a.m.]
_________________________________________________

======================================
Which TAXPAYER are you❓

the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES

U.S. taxpayer business and trust interests outside of United States

taxpayers residing abroad

citizens abroad

citizens residing abroad

Citizens residing or doing business abroad

U.S. citizens residing abroad

U.S. citizens residing abroad and nonresident aliens

non-resident citizens and aliens

taxpayers in foreign areas

taxpayers in “Iron Curtain” countries

alien returns

alien individuals

Aliens residing abroad

non-resident aliens

non-resident taxpayers

taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

foreign corporations

withholding of tax on foreign corporations

foreign business operations

foreign business entities ostensibly doing business in United States

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

Puerto Rican corporations

Venezuela

Columbia

the Guianas

other countries of the Caribbean area

Puerto Rico

Virgin Islands

employment tax returns of Puerto Rican residents

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

Puerto Rican and Virgin Island returns

U.S. possessions

military taxpayers

overseas military personnel
======================================

_________________________________________________
September 8, 1961

FEDERAL REGISTER

26 F.R. 8494
_________________________________________________
NOTICES

Internal Revenue Service

ORGANIZATION AND FUNCTIONS

Alcohol and Tobacco Branch Offices
_________________________________________________
Appendix B

(26 F.R. 6394)
_________________________________________________
[SEAL]

Mortimer M. Caplin,

Commissioner
_________________________________________________
[F.R. Doc. 61-8628; Filed, Sept. 8, 1961; 8:50 a.m.]
_________________________________________________

_________________________________________________
26 F.R. 11219-11220
_________________________________________________
November 27, 1961

FEDERAL REGISTER

26 F.R. 11219
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
July 15, 1961

26 F.R. 6394 and 6395

Appendix A
Appendix B
Appendix C
_________________________________________________
[SEAL]

Bertrand M. Harding,

Acting Commissioner
_________________________________________________
November 27, 1961

FEDERAL REGISTER

26 F.R. 11220
_________________________________________________
[F.R. Doc. 61-11205; Filed, Nov. 27, 1961; 8:46 a.m.]
_________________________________________________

_________________________________________________
30 F.R. 9368-9402
_________________________________________________
FEDERAL REGISTER

VOLUME 30

NUMBER 144

Wednesday, July 28, 1965
_________________________________________________
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
_________________________________________________
1113.3 Office of the Commissioner

The Office of the Commissioner includes … the Foreign Tax Assistance Staff
………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9368
_________________________________________________
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
………………………………………………..
officials and other representatives of foreign governments

the United Nations

international institutions

foreign officials in the United States and abroad

foreign governments

foreign tax assistance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
1113.433 National Office Branch

renders support to the Foreign Tax Assistance Staff


………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
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

carries out the public information program at the National Office
======================================
COMPLIANCE with the VOLUNTARY system of taxation
………………………………………………..
The Public Information Division does NOT enforce Federal tax laws
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
1113.45 Training Division— Office of the Director

The Director, Training Division

supports the Foreign Tax Assistance Staff in defining training needs of foreign tax officials


………………………………………………..
Foreign Tax Assistance Staff

foreign tax officials
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
1113.453 Programs and Standards Branch

The Programs and Standards Branch

supports the Foreign Tax Assistance Staff in defining training needs of foreign tax officials


………………………………………………..
Foreign Tax Assistance Staff

foreign tax officials
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
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
======================================
VOLUNTARY COMPLIANCE by taxpayers
………………………………………………..
Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
1113.513 Basic Permit and Trade Practice Branch

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


………………………………………………..
embassies of foreign governments

foreign governments

abroad

importation of their products into the United States
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9373
_________________________________________________
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


………………………………………………..
compliance

noncompliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9373
_________________________________________________
1113.532 Analytical Services Staff

Provides … other special compliance research and measurement of compliance and noncompliance


………………………………………………..
compliance

noncompliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9374
_________________________________________________
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.

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


………………………………………………..
departing aliens

Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9374
_________________________________________________
1113.542 Analytical Services Staff

…as requested, provides assistance in … other special compliance research and measurement of voluntary compliance


………………………………………………..
compliance research and measurement of voluntary compliance
——————————————————————
measurement of VOLUNTARY COMPLIANCE
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9375
_________________________________________________
1113.543 Centralized Activities Office

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

… causes checks to be issued for distribution of certain tax collections to island possessions and Government Agencies and maintains an account current for same


………………………………………………..
island possessions

Government Agencies
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9376
_________________________________________________
1113.555 Investigative Techniques Branch

…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; …
………………………………………………..
Foreign Tax Assistance Staff

Federal agencies

State

foreign governments
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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
………………………………………………..
Office of International Operations

voluntary compliance

citizen taxpayers residing or doing business abroad

foreign taxpayers deriving income from sources within the United States

taxpayers who are required to withhold tax on certain payments to nonresident aliens and foreign corporations

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

tax conventions with foreign governments

tax conventions

administering the provisions of law relating to withholding of tax on certain payments to nonresident aliens and foreign corporations

foreign tax investigations

foreign countries

U.S. possessions

foreign currency

foreign travel

foreign posts
——————————————————————
NOTE change from:

1113.67
………………………………………………..
Has primary responsibility for
the administration of the Internal Revenue laws in all areas of the world, outside the United States
——————————————————————
the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES

foreign investigations CHANGED to foreign tax investigations

REMOVED: tax treaties
………………………………………………..
NOTE change from 1956

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
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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
………………………………………………..
foreign posts

overseas

Divisions of the Office of International Operations

foreign representatives

International Operations

international area

foreign area

tax treaties

foreign travel

Office of International Finance

abroad

military services

Annual Military Assistance and School Program for overseas military personnel
——————————————————————
NOTE change from / removed:

1113.671

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

Office of International Operations

foreign
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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


………………………………………………..
foreign tax laws

U.S. Tax Treaties

International Operations

Office of International Operations

tax conventions

conventions

international area

location of U.S. taxpayer business and trust interest outside of United States

foreign business entities ostensibly doing business in United States

foreign business operations

Foreign Post Representatives
——————————————————————
NOTE change from

1113.672
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
1113.563 Administrative Office


——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
Coordinates and controls … 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
………………………………………………..
Office of International Operations

embassies

consulates
——————————————————————
NOTE change from

1113.673 Administrative Office
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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; …

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
………………………………………………..
International Program

alien returns

returns of citizens residing abroad

Puerto Rican and Virgin Island returns

returns of certain foreign corporations

foreign addresses

tax treaties

foreign countries

foreign currencies

taxpayers residing abroad

citizens abroad

non-resident aliens

Foreign Posts

personnel detailed overseas
——————————————————————
NOTE change from:

1113.674

administers Section 6316 of the 1954 Code authorizing, under certain condition CHANGED to: administers Section 6316 of conditions
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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.

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

Mathematically verifies other than individual returns filed with International Operations in Washington, D.C. …

Provides taxpayer service to U.S. citizens residing abroad and non-resident aliens

Provides advice to the Chief of the Collection Division on … taxpayer service activities in Puerto Rico
………………………………………………..
International Operations

withholding agents

withholding problems

compliance

withheld at source

non-resident aliens

U.S. citizens residing abroad

Puerto Rico
——————————————————————
CHANGED from:

1113.6741
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
1113.5642 Revenue Accounting Branch

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

Provides advice to the Chief of the Collection Division on revenue accounting activities conducted in Puerto Rico
………………………………………………..
taxpayers in “Iron Curtain” countries

Puerto Rico
——————————————————————
CHANGED from:

1113.6742 Revenue Accounting Branch
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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 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
………………………………………………..
Citizens residing or doing business abroad

Aliens residing abroad

non-resident taxpayers

overseas areas

Director of International Operations

foreign posts

overseas

Military Services

military taxpayers

overseas military personnel

citizens residing abroad

Puerto Rico
——————————————————————
CHANGED from:

1113.6743 Delinquent Accounts and Returns Branch

CHANGED from: (primarily through Payroll Deduction procedures)
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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

Sells Alcohol Tax stamps and Collects Alcohol and Tobacco Tax taxes in Puerto Rico
………………………………………………..
Puerto Rico

Virgin Islands

involves primarily the administration of the FICA and Social Security tax laws
——————————————————————
CHANGED from:

1113.6744 Puerto Rico Collection Branch
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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

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
………………………………………………..
International Program

outside the continental limits of the United States

Foreign and Puerto Rico posts

international area

Foreign Posts

foreign area

foreign governments

tax conventions
——————————————————————
CHANGED from:

1113.675 Audit Division
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
1113.5651 Review Staff

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
………………………………………………..
foreign and Puerto Rico posts

Office of International Operations
——————————————————————
CHANGED from:

1113.6751
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 non-resident 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
………………………………………………..
taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

U.S. citizens residing abroad and nonresident aliens

overseas areas

foreign areas
——————————————————————
CHANGED from:

1113.6755 Field Audit Group
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 non-resident aliens or U.S. citizens residing abroad
Administers the program for 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

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

overseas

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.

gift tax returns filed by non-resident aliens or U.S. citizens residing abroad

foreign governments

tax conventions

foreign tax treaty countries

non-resident citizens and aliens
——————————————————————
CHANGED from:

1113.6756
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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

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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

foreign corporations

alien individuals

Alien Property Custodian
——————————————————————
CHANGED from:

1113.6757
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

excise tax
——————————————————————
CHANGED from:

1113.6758
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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

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


………………………………………………..
Foreign Posts
voluntary compliance
non-compliance
abroad
International Operations
tax treaties
foreign government representatives
foreign governments
tax treaty
U.S. military authorities
taxpayer groups
school programs
compliance
taxpayer-education releases
taxpayer-education programs
——————————————————————
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
——————————————————————
CHANGED from:

1113.677
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 and 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
………………………………………………..
——————————————————————
CHANGED from:

1113.678
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9380
_________________________________________________

_________________________________________________
32 F.R. 727-762
_________________________________________________

_________________________________________________
34 F.R. 1657-1695
_________________________________________________

_________________________________________________
35 F.R. 2417-2456
_________________________________________________
FEDERAL REGISTER

VOLUME 35

NUMBER 23

Tuesday, February 3, 1970
_________________________________________________
Tuesday, February 3, 1970

FEDERAL REGISTER

35 F.R. 2417
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statement on organization and functions published at 34 F.R. 1657-1695

Dated: January 20, 1970

[SEAL]

Randolph W. Thrower

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 35, NO. 23 TUESDAY, FEBRUARY 3, 1970
No. 23 Part I 6
_________________________________________________
Tuesday, February 3, 1970

FEDERAL REGISTER

35 F.R. 2456
_________________________________________________
[F.R. Doc. 70-1226; Filed, Feb. 2, 1970; 8:45 a.m.]
_________________________________________________

_________________________________________________
36 F.R. 849-890
_________________________________________________
fEDERAL REGISTER

VOLUME 36

NUMBER 12

Tuesday, January 19, 1971
_________________________________________________
Tuesday, January 19, 1971

FEDERAL REGISTER

36 F.R. 849
_________________________________________________
ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statements on organization and functions published at 35 F.R. 2417-2456 and 35 F.R. 13532

Dated: January 11, 1971

[SEAL]

Randolph W. Thrower,

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 36, NO. 12 TUESDAY, JANUARY 19, 1971
_________________________________________________
Tuesday, January 19, 1971

FEDERAL REGISTER

36 F.R. 890
_________________________________________________
[FR Doc.71-735 Filed 1-18-71;8:49am]
_________________________________________________

Ohhh❗️… You Didn’t Know❓ You Better Call Somebody‼️ (How You “VOLUNTEERED” to become a Federal “TAXPAYER”)


Did you sign a Federal Withholding Certificate❓

Congratulations❗️

If you are a citizen of the United States residing in one of the several (50) States, you just “VOLUNTEERED” to be a Federal “TAXPAYER”

Donald J. Trump (@POTUS @realDonaldTrump), President of the United States, attorney Jay Sekulow (@JaySekulow) knows all about Internal Revenue Service (@IRSnews IRS) CORRUPTION, as the Chief Counsel of the American Center for Law and Justice (@ACLJ)


………………………………………………..
https://aclj.org
_________________________________________________
Corrupt IRS Exposed in Making Bogus Refunds
………………………………………………..
Corrupt and Incompetent IRS Exposed in Making Bogus Refunds

July 28, 2017
——————————————————————
https://aclj.org/free-speech/corrupt-and-incompetent-irs-exposed-in-making-bogus-refunds
_________________________________________________
Another Victory Against the IRS
………………………………………………..
Another Victory Against the IRS, After Nearly 8 Years

July 18, 2017
——————————————————————
https://aclj.org/free-speech/another-victory-against-the-irs-after-nearly-8-years
_________________________________________________
Lois Lerner Got off Easy in the IRS Scandal
………………………………………………..
Lois Lerner Got off Easy in the IRS Scandal

It’s Time to Reexamine

April 17, 2017
——————————————————————
https://aclj.org/free-speech/lois-lerner-got-off-easy-in-the-irs-scandal-its-time-to-reexamine-the-targeting-of-conservatives
_________________________________________________
Another Victory Over the Abusive IRS Targeting of Conservatives

April 11, 2017
——————————————————————
https://aclj.org/free-speech/another-victory-over-the-abusive-irs-targeting-of-conservatives
_________________________________________________
President Obama’s IRS Scandal: 7 Years Now
………………………………………………..
President Obama’s IRS Scandal: 7 Years and Counting

August 10, 2016
——————————————————————
https://aclj.org/free-speech/president-obamas-irs-scandal-seven-years-counting
_________________________________________________
Victory Over Obama Admin’s IRS Targeting
………………………………………………..
ACLJ Wins Significant Victory Against the Obama Administration

August 5, 2016
——————————————————————
https://aclj.org/free-speech/aclj-wins-significant-victory-against-the-obama-administrations-irs-targeting
_________________________________________________
Judges’ Blistering Takedown of IRS, DOJ
………………………………………………..
Appellate Court’s Blistering Takedown of IRS, DOJ over

March 24, 2016
——————————————————————
https://aclj.org/free-speech/appellate-courts-blistering-takedown-of-irs-doj-over-targeting-conservatives-is-awe-inspiring
_________________________________________________
ACLJ Forces IRS to Comply with the Law
………………………………………………..
ACLJ Forces IRS to Comply with the Law in Major Federal Lawsuit

December 30, 2015
——————————————————————
https://aclj.org/free-speech/aclj-forces-irs-to-comply-with-the-law-in-major-federal-lawsuit
_________________________________________________
BOMBSHELL: FBI, DOJ Colluded with IRS
………………………………………………..
BOMBSHELL: FBI, DOJ Colluded with IRS, Lerner to “Bring Criminal Charges”

July 8, 2015
——————————————————————
https://aclj.org/free-speech/bombshell-fbi-doj-colluded-with-irs-lerner-to-bring-criminal-charges-against-conservatives
_________________________________________________

Donald J. Trump (@realDonaldTrump @POTUS), President of the United States, The White House, 1600 Pennsylvania Avenue, NW, Washington. D.C. 20500, has a letter dated August 7, 2017, sent to him, regarding the CORRUPT Internal Revenue Service (@IRSnews #IRS) LIARS misquoting the UNANIMOUS Supreme Court of the United States two (2) opinions delivered by Mr. Chief Justice Edward D. White regarding the 16th Amendment (Federal Income Tax) in 1916, on the I.R.S. web-site


August 7, 2017

President Donald J. Trump
The White House
1600 Pennsylvania Avenue, NW, Washington. D.C. 20500

Why, since at least January 2015, have the corrupt Internal Revenue Service (IRS) l I a R S been allowed to MISQUOTE the two (2) UNANIMOUS Supreme Court of the United States (SCOTUS) opinions of Mr. Chief Justice Edward D. White, on the I.R.S. web-site; which is under the direction of the Department of the Treasury❓

Brushaber v. Union Pacific | Stanton v. Baltic Mining
No. 140____________________ | No. 359
240 U.S. 1 (14 pages) | 240 U.S. 103 (7 pages)
36 S.Ct. 236______________ | 36 S.Ct. 278
60 L.Ed 493_______________ | 60 L.Ed. 546

I would appreciate your attention to this matter

Thank you, hugely

Sincerely

Copy:

Jeff Sessions
Office of the U.S. Attorney General
Department of Justice
950 Pennsylvania Avenue, NW
Washington, D.C. 20530-0001

Steve Mnuchin
Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220

Treasury Inspector General for Tax Administration (TIGTA) Headquarters
1401 H Street, NW
Suite 469
Washington, D.C. 20005

John R. Koskinen
Commissioner of Internal Revenue
Internal Revenue Service

Washington, D.C. 20224


THE TRUTH ABOUT FRIVOLOUS TAX ARGUMENTS

JANUARY 2015

These arguments are grouped under ten general categories and contain a brief description of each contention followed by a discussion of the correct legal authority

http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Introduction

January 2015

FRIVOLOUS TAX ARGUMENTS IN GENERAL

C. The Meaning of Certain Terms Used in the Internal Revenue Code

2. Contention: The “United States” consists only of the District of Columbia, federal territories, and federal enclaves

http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Section-I-A-to-C

2.

The Law:

The Supreme Court has “recognized that the sixteenth amendment authorizes a direct nonapportioned tax upon United States citizens throughout the nation, not just in federal enclaves”
_________________________________________________
The Supreme Court has

“recognized that THE SIXTEENTH AMENDMENT AUTHORIZES a DIRECT NONAPPORTIONED TAX upon United States citizens throughout the nation, not just in federal enclaves”
………………………………………………..
THIS is a FALSE STATEMENT
——————————————————————
18 U.S. Code § 1001 – Statements or entries generally | US Law

(a) Except as otherwise provided in this section, whoever, in any matter within the jurisdiction of the executive, legislative, or judicial branch of the Government of the United States, knowingly and willfully—

(1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;

(2) makes any materially false, fictitious, or fraudulent statement or representation; or

(3) makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry;

shall be fined under this title, imprisoned not more than 5 years or, if the offense involves international or domestic terrorism (as defined in section 2331), imprisoned not more than 8 years, or both. If the matter relates to an offense under chapter 109A, 109B, 110, or 117, or section 1591, then the term of imprisonment imposed under this section shall be not more than 8 years

https://www.law.cornell.edu/uscode/text/18/1001

18 U.S. Code Chapter 47 – FRAUD AND FALSE STATEMENTS | US Law

https://www.law.cornell.edu/uscode/text/18/part-I/chapter-47
_________________________________________________
United States v. Collins, 920 F.2d 619, 629 (10th Cir. 1990)

(citing Brushaber v. Union Pac. R.R., 240 U.S. 1, 12-19 (1916)
_________________________________________________
This is a False Statement
………………………………………………..
Pages 12-19 do NOT support this False Statement
——————————————————————
Page 11 clearly shows why the above is a False Statement
_________________________________________________
http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Section-I-D-to-E


SUPREME COURT OF THE UNITED STATES

Edward D. White, Chief Justice

(Same Chief Justice as the Stanton Case)

vi

Table of Cases Reported

Brushaber v. Union Pacific R. R. . . . . 1

SUPREME COURT OF THE UNITED STATES

BRUSHABER v. UNION PACIFIC RAILROAD COMPANY

No. 140. Argued October 14, 15, 1915—Decided January 24, 1916

(1)

(Argued the same days as the Stanton Case)

BRUSHABER v. UNION PAC. R. R.

240 U.S. 9

Opinion of the Court

MR. CHIEF JUSTICE WHITE delivered the opinion of the court

(Same Chief Justice as the Stanton Case)

240 U.S. 10

Opinion of the Court

We are of opinion, how-

BRUSHABER v. UNION PAC. R. R.

240 U.S. 11

Opinion of the Court

ever, that the confusion is not inherent, but rather arises from the conclusion that the Sixteenth Amendment provides for a hitherto unknown power of taxation, that is, a power to levy an income tax which although direct should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows:
_________________________________________________
TRANSLATION:
………………………………………………..
It is an

“ERRONEOUS ASSUMPTION”

“that THE SIXTEENTH AMENDMENT PROVIDES FOR A hitherto unknown POWER OF TAXATION, that is, A POWER TO LEVY AN INCOME TAX WHICH ALTHOUGH DIRECT SHOULD NOT BE SUBJECT TO THE REGULATION OF APPORTIONMENT applicable to all other direct taxes”
——————————————————————
(The IRS Assumption is Erroneous)
_________________________________________________
Brushaber v. Union Pac. R.R.
240 U.S. 1
36 S.Ct. 236 (36 Sup. Ct. Rep. 236)
60 L.Ed. 493
(1916)
——————————————————————
http://laws.findlaw.com/us/240/1.html
………………………………………………..
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=1
——————————————————————
https://supreme.justia.com/cases/federal/us/240/1/case.html
======================================
https://supreme.justia.com/cases/federal/us/240/1/
_________________________________________________

xi

Table of Cases Reported

Stanton v. Baltic Mining Co. . . . . 103

STANTON v. BALTIC MINING CO.

240 U.S. 103

STANTON v. BALTIC MINING COMPANY

No. 359. Argued October 14, 15, 1915.—Decided February 21, 1916

Brushaber v. Un. Pac. R. R., ante, p. 1

(Argued the same days as the Brushaber Case)

STANTON v. BALTIC MINING CO.

240 U.S. 107

Opinion of the Court

MR. CHIEF JUSTICE WHITE delivered the opinion of the court

(Same Chief Justice as the Brushaber Case)

240 U.S. 112

Opinion of the Court

(1) That as the Sixteenth Amendment authorizes only an exceptional direct income tax without apportionment, …

(Same wrong opinion as IRS)

As the first proposition is plainly in conflict with the meaning of the Sixteenth Amendment as interpreted in the Brushaber Case, it may also be put out of view

(The Court says the opinion of the IRS is wrong)

But aside from the obvious error of the proposition intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged and being placed

STANTON v. BALTIC MINING CO.

240 U.S. 113

Opinion of the Court

in the category of direct taxation subject to apportionment …

(The Court says the position of the IRS is an OBVIOUS ERROR)
_________________________________________________
Stanton v. Baltic Mining Co.
240 U.S. 103
36 S.Ct. 278
60 L.Ed. 546
(1916)
………………………………………………..
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=103
——————————————————————
https://supreme.justia.com/cases/federal/us/240/103/
——————————————————————
https://supreme.justia.com/cases/federal/us/240/103/case.html
======================================
http://laws.findlaw.com/us/240/103.html
_________________________________________________

Internal Revenue Service (IRS): VOLUNTARY COMPLIANCE

VOLUNTARY COMPLIANCE
_________________________________________________
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;

(2) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal or informal procedures available as well as forms and instructions as to the scope and contents of all papers, reports, or examinations;

and

(3) substantive rules adopted as authorized by law and statements of general policy or interpretations formulated and adopted by the agency for the guidance of the public, but not rules addressed to and served upon named persons in accordance with law

No person shall in any manner be required to resort to organization or procedure not so published
………………………………………………..
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. I § 500 et seq.‎

Statutes at Large‎: ‎60 Stat. 237‎
June 11, 1946

[CHAPTER 324—2D SESSION]. [S. 7]
………………………………………………..
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————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
_________________________________________________
21 F.R. 10418-10432
_________________________________________________
21 F.R. 10419
——————————————————————
1113 National Office
………………………………………………..
1113.1 Mission
1113.2 Basic organization
1113.3 Office of the Commissioner
1113.31 Deputy Commissioner
——————————————————————
21 F.R. 10420
——————————————————————
1113.32 Technical Adviser
1113.33 Assistant to the Commissioner
1113.331 Planning Staff
1113.332 Statistics Division
1113.3321 Program Branch
1113.3322 Operations Branch
1113.34 Administrative Assistant to the Commissioner
1113.341 Operating Facilities Division
1113.3411 Administrative Services Branch
1113.3412 Physical and Document Security Branch
1113.3413 Publications Branch
1113.3414 Records Administration Branch
1113.342 Personnel Division
——————————————————————
21 F.R. 10421
——————————————————————
1113.3421 Position Classification Branch
1113.3422 Placement Branch
1113.3423 Departmental Personnel Branch
1113.343 Training Division
1113.3431 Training Program Branch
1113.3432 Training Services Branch
1113.35 Fiscal Management Division
1113.351 Accounting Branch
1113.352 Budget Branch
1113.36 Publication Information Division
1113.37 Director of Practice
——————————————————————
1113.4 Office of Assistant Commissioner (Inspection)
——————————————————————
1113.41 Internal Audit Division
1113.42 Internal Security Division
1113.421 Security Program Branch
——————————————————————
21 F.R. 10422
——————————————————————
1113.422 Special Investigations Branch
1113.423 Departmental Investigations Branch
——————————————————————
1113.5 Office of Assistant Commissioner (Operations)
——————————————————————
1113.51 Alcohol and Tobacco Tax Division
1113.511 Permissive Branch
1113.512 Basic Permit and Trade Practice Branch
1113.513 Enforcement Branch
1113.514 Tobacco Tax Branch
1113.52 Appellate Division
1113.521 Final Closing Agreement Branch
1113.522 Settlement Analysis Branch
1113.523 Operations Analysis Branch
1113.524 Special Services Branch
1113.525 Excess Profits Tax Council
——————————————————————
21 F.R. 10423
——————————————————————
1113.53 Audit Division
1113.531 Audit Program Branch
1113.532 Audit Operations Branch
1113.533 Compromise Branch
1113.54 Collection Division
1113.541 Collection Analysis Branch
1113.542 Collection Planning Branch
1113.543 Collection Procedures Branch
1113.544 Collection Operations Branch
1113.55 Intelligence Division
1113.551 Intelligence Program Branch
1113.552 Intelligence Investigations Branch
——————————————————————
21 F.R. 10424
——————————————————————
1113.56 International Operations Division
1113.561 Collection Activities Branch
1113.562 Field Operations Branch
1113.563 Technical and Audit Branch
——————————————————————
1113.6 Office of Assistant Commissioner (Technical)
——————————————————————
1113.61 International Tax Relations Division
1113.62 Special Technical Services Division
1113.621 Technical Reference Branch
1113.622 Technical Projects Branch
——————————————————————
21 F.R. 10425
——————————————————————
1113.623 Bulletins Branch
1113.624 Engineering and Valuation Branch
1113.63 Tax Rulings Division
1113.631 Corporation Tax Branch
1113.632 Employment Tax Branch
1113.633 Estate and Gift Tax Branch
1113.634 Excise Tax Branch
1113.635 Individual Income Tax Branch
1113.636 Pensions and Exempt Organizations Branch
1113.637 Reorganization and Dividend Branch
1113.64 Technical Planning Division
1113.641 Technical Programming Branch
1113.642 Technical Analysis Branch
——————————————————————
1113.7 Office of the Chief Counsel
——————————————————————
1113.71 Assistant Chief Counsel (Administration)
1113.72 Assistant Chief Counsel (Claims)
——————————————————————
21 F.R. 10426
——————————————————————
1113.721 Claims Division
1113.722 Review Division
1113.73 Assistant Chief Counsel (Enforcement)
1113.731 Enforcement Division
1113.732 Alcohol and Tobacco Tax Legal Division
1113.74 Assistant Chief Counsel (Litigation)
1113.741 Civil Division
1113.742 Appeals Division
——————————————————————
21 F.R. 10427
——————————————————————
1113.75 Assistant Chief Counsel (Technical)
1113.751 Interpretative Division
1113.752 Legislation and Regulations Division
………………………………………………..
1114 Office of Regional Commissioner
………………………………………………..
1114.1 Mission
1114.2. Basic Organization
1114.3 Regional Commissioner
——————————————————————
1114.4 Assistant Regional Commissioner (Administration)
——————————————————————
1114.41 Fiscal Management Branch
1114.42 Operating Facilities Branch
1114.43 Personnel Branch
1114.44 Training Branch
——————————————————————
21 F.R. 10428
——————————————————————
1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)
——————————————————————
1114.51 Enforcement Branch
1114.52 Permissive Branch
1114.53 Branch offices
——————————————————————
1114.6 Assistant Regional Commissioner (Appellate)
——————————————————————
1114.61 Appellate Branch Offices
——————————————————————
1114.7 Assistant Regional Commissioner (Audit)
——————————————————————
21 F.R. 10429
——————————————————————
1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.9 Assistant Regional Commissioner (Intelligence)
——————————————————————
1114.91 Review and Conference Staff
………………………………………………..
1115 Office of Regional Inspector
………………………………………………..
1115.1 Assistant Regional Inspector (Internal Audit)
1115.2 Assistant Regional Inspector (Internal Security)
………………………………………………..
1116 Office of Regional Counsel
——————————————————————
21 F.R. 10430
——————————————————————
1116.1 Appellate matters
1116.2 Enforcement matters
1116.3 Civil advisory matters
1116.4 Alcohol and tobacco tax matters
………………………………………………..
1117 Service Centers
………………………………………………..
1118 Office of District Director
………………………………………………..
1118.1 Mission
1118.2 Basic organization
1118,3 District Director
——————————————————————
21 F.R. 10431
——————————————————————
1118.4 Audit Division
——————————————————————
1118.41 Field Audit Branch
1118.42 Office Audit Branch
1118.43 Review Staff
1118.44 Service Branch
——————————————————————
1118.5 Collection Division
——————————————————————
1118.51 Cashier Branch
1118.52 Returns Processing Branch
1118.53 Accounting Branch
——————————————————————
21 F.R. 10432
——————————————————————
1118.54 Delinquent Accounts and Returns Branch
——————————————————————
1118.6 Intelligence Division
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Personnel Branch
1118.72 Training Branch
1118.73 Operating Facilities Branch
——————————————————————
1118.8 Local Offices
_________________________________________________

_________________________________________________
FEDERAL REGISTER

VOLUME 21

NUMBER 250

Friday, December 28, 1956
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10418
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
——————————————————————
This material supersedes the statement on organization published at 11 F. R. 177A-22 as Part 600, Subparts A and B; Commissioner’s Reorganization Order No. 15, except for paragraph 6 (18 F. R. 4033) and Commissioner’s Reorganization Order No. 16 (18 F. R. 4033)
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10421
_________________________________________________
1113.36 Public Information Division

The Public Information Division develops and coordinates the policies and program for providing information to the public to improve general knowledge and understanding of the Federal tax laws and their administration, and to increase voluntary compliance with the tax laws

This Division carries out the public information program at the National Office
======================================
VOLUNTARY COMPLIANCE
………………………………………………..
The Public Information Division does NOT enforce Federal tax laws
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10422
_________________________________________________
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, 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
………………………………………………..
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10423
_________________________________________________
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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

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, Field Operations, and Technical and Audit
======================================
VOLUNTARY TAX COMPLIANCE

among United States taxpayers abroad
………………………………………………..
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

coordinates with foreign governments

tax treaty provisions

obtaining information from, foreign countries and United States possessions

Service operations abroad
——————————————————————
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
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
——————————————————————
international program

alien returns

foreign addresses

nonresident taxpayers

tax treaties

foreign countries

foreign

taxpayers residing abroad

aliens residing in the U. S.

treaty country

citizens abroad

nonresident aliens
………………………………………………..
The Collection Division (1113.561) 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 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
………………………………………………..
administration the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
………………………………………………..
foreign and Canal Zone posts

Puerto Rico Office

abroad

overseas

foreign governments

international

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 the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
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
………………………………………………..
tax treaty provisions

nonresident citizens and aliens

abroad

foreign corporations

aliens and citizens abroad

tax treaties
——————————————————————
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 the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
1113.6 Office of Assistant Commissioner (Technical)

The Assistant Commissioner (Technical) … His duties include … the negotiation of tax treaties and agreements with foreign governments
………………………………………………..
negotiation of tax treaties

agreements with foreign governments
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10424
_________________________________________________
1113.61 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
………………………………………………..
negotiation of tax treaties

agreements with foreign governments

treaties

treaty administration

foreign tax officials
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10425
_________________________________________________
1113.633 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
………………………………………………..
estate and gift tax treaties
_________________________________________________

_________________________________________________
Friday, December 28, 1956

FEDERAL REGISTER

21 F.R. 10432
_________________________________________________
Effective date: December 1, 1956

[SEAL]

O. Gordon Delk

Acting Commissioner of Internal Revenue

[F. R. Doc. 56-10503; Filed, Dec. 27, 1956; 8:48 a. m.]
======================================
Which TAXPAYER are you❓

the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII

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

outside the continental United States, with the exception of Hawaii and Alaska

aliens and citizens abroad

United States taxpayers abroad

taxpayers residing abroad

citizens abroad

aliens residing in the U. S.

nonresident citizens and aliens

nonresident taxpayers

nonresident aliens

United States possessions

Puerto Rico

Canal Zone

foreign corporations
======================================

_________________________________________________
Friday, January 11, 1957

FEDERAL REGISTER

22 F.R. 245
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
ALCOHOL AND TOBACCO TAX BRANCH OFFICES

Appendix B (21 F. R. 10419)
_________________________________________________
[SEAL]

Russell C. Harrington,

Commissioner,

Internal Revenue Service
——————————————————————
[F. R. Doc. 57-222; Filed, Jan. 10, 1957; 8:49 a. m.]
_________________________________________________

_________________________________________________
Thursday, January 31, 1957

FEDERAL REGISTER

22 F.R. 643
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
Correction

F. R. Doc. 56-10503

page 10418

Friday, December 28, 1956

§ 1113.31
——————————————————————

_________________________________________________
Saturday, March 23, 1957

FEDERAL REGISTER

22 F.R. 1967
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
Correction

Federal Register Document 56-10503

page 10418

December 28, 1956

section

1113.637 Reorganization and Dividend Branch
——————————————————————

_________________________________________________
Wednesday, July 10, 1957

FEDERAL REGISTER

22 F.R. 4873
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
21 F. R. 10420

1113.332 Statistics Division

1113.3321 Income, Finance, and Wealth Branch

1113.3322 Program Analysis and Reports Branch

1113.3323 Operations Branch

These changes are effective June 26, 1957
_________________________________________________
[SEAL]

O. Gordon Delk,

Acting Commissioner
_________________________________________________
[F. R. Doc. 57-5580; Filed, July 9, 1957; 8:49 a.m.]
_________________________________________________

_________________________________________________
26 F.R. 6372-6395
_________________________________________________
26 F.R. 6372
——————————————————————
1112 Service organization
——————————————————————
1113 National Office
………………………………………………..
1113.1 Mission
1113.2 Basic organization
——————————————————————
1113.3 Office of the Commissioner
——————————————————————
1113.31 Deputy Commissioner
1113.32 Assistant to the Commissioner
1113.33 Fiscal Management Division CHANGED from: 1113.35
1113.331 Accounting Branch CHANGED from: 1113.351
1113.332 Budget Branch CHANGED from: 1113.352
——————————————————————
1113.4 Office of Assistant Commissioner (Administration)
_________________________________________________
26 F.R. 6373
——————————————————————
1113.41 Facilities Management Division
1113.411 Emergency Planning Branch
1113.412 Office Services Branch
1113.413 Publications Branch CHANGED from: 1113.3413
1113.414 Standards and Programs Branch
1113.42 Personnel Division CHANGED from: 1113.342
1113.421 Employee Relations Branch
1113.422 Employment Branch
1113.423 National Office Branch
1113.424 Position Classification Branch CHANGED from: 1113.3421
1113.43 Publication Information Division CHANGED from 1113.36
_________________________________________________
26 F.R. 6374
——————————————————————
1113.44 Reports Division
1113.441 Reports Compilation Branch
1113.442 Reports Management Branch
1113.443 Reports Planning Branch
1113.45 Training Division CHANGED from: 1113.343
1113.451 Management Programs Branch
1113.452 National Office Training Branch
1113.453 Technical Programs Branch
——————————————————————
1113.5 Office of Assistant Commissioner (Inspection) CHANGED from: 1113.4
——————————————————————
1113.51 Internal Audit Division CHANGED from: 1113.41
_________________________________________________
26 F.R. 6375
——————————————————————
1113.511 Field Coordination Branch
1113.512 Operations Branch CHANGED from: 1113.3322
1113.513 Program Development Branch
1113.52 Internal Security Division CHANGED from: 1113.42
1113.521 Complaint Case Coordination Branch
1113.522 Investigations Branch
1113.523 Planning and Programming Branch
_________________________________________________
26 F.R. 6376
——————————————————————
1113.524 Security Case Coordination Branch
——————————————————————
1113.6 Office of Assistant Commissioner (Operations) CHANGED from: 1113.5
——————————————————————
1113.61 Alcohol and Tobacco Tax DivisionOffice of the Director CHANGED from: 113.51
1113.611 Executive Assistant
1113.612 National Office Laboratory
1113.613 Basic Permit and Trade Practice Branch CHANGED from: 1113.512
1113.614 Enforcement Branch CHANGED from: 1113.513
1113.615 Permissive Branch CHANGED from: 1113.511
1113.616 Tobacco Tax Branch CHANGED from: 1113.514
——————————————————————
26 F.R. 6377
——————————————————————
1113.62 Appellate DivisionOffice of the Director CHANGED from: 1113.52
1113.621 Coordination and Management Staff
1113.622 Excess Profits Tax Council CHANGED from: 1113.525
1113.623 Operations Analysis Branch CHANGED from: 1113.523
1113.624 Procedure and Closing Agreement Branch
1113.625 Settlement Analysis Branch CHANGED from: 1113.522
1113.626 Special Services Branch CHANGED from: 1113.524
1113.63 Audit DivisionOffice of the Director CHANGED from: 1113.53
1113.631 Administrative Services Office
1113.632 Visitation Staff
1113.633 Analysis Branch
1113.634 Management Branch
1113.635 Operations Branch
——————————————————————
26 F.R. 6378
——————————————————————
1113.636 Procedures Branch
1113.637 Technical Development Branch
1113.638 Uniform Audit Branch
1113.64 Automatic Data Processing DivisionOffice of the Director
1113.641 Administrative Office
1113.642 Visitation Staff
1113.643 Analysis Branch
1113.644 Management Branch
1113.645 Operations Branch
1113.646 Programming Branch
1113.647 Systems Branch
1113.648 Computer Center
1113.65 Collection DivisionOffice of the Director CHANGED from: 1113.54
1113.651 Administrative Office
1113.652 Visitation Staff
1113.653 Analysis Branch
——————————————————————
26 F.R. 6379
——————————————————————
1113.654 Management Branch
1113.655 Operations Branch
1113.656 Systems Branch
1113.66 Intelligence DivisionOffice of the Director CHANGED from: 1113.55
1113.661 Administrative Office
1113.662 Visitation Staff
1113.663 Analysis and Evaluation Branch
1113.664 Investigative Techniques Branch
——————————————————————
26 F.R. 6380
——————————————————————
1113.665 Operations Coordination Branch
1113.666 Planning and Procedures Branch
1113.67 Office of International OperationsDirector of International Operations CHANGED from: 1113.56
1113.671 Executive Assistant to Director
1113.672 Operational Research Staff
1113.673 Administrative Office
1113.674 Collection Division
——————————————————————
26 F.R. 6381
——————————————————————
1113.6741 Returns, Receipts and Taxpayer Service Branch
1113.6742 Revenue Accounting Branch
1113.6743 Delinquent Accounts and Returns Branch CHANGED from: 1118.54
1113.6744 Puerto Rico Collection Branch
1113.675 Audit Division
1113.6751 Review Staff CHANGED from: 1118.43
1113.6752 Conference Coordinator
1113.6753 Chief Classifying Officer
——————————————————————
26 F.R. 6382
——————————————————————
1113.6754 Service Branch CHANGED from: 1118.44
1113.6755 Field Audit Group CHANGED from: 1118.41 Field Audit Branch
1113.6756 Estate and Gift Tax Group
1113.6757 Office Audit Group A CHANGED from: 1118.42 Office Audit Branch
1113.6758 Office Audit Group B
1113.676 Intelligence Division CHANGED from: 1118.6
1113.677 Foreign Posts
1113.678 Puerto Rico Post
——————————————————————
1113.7 Office of Assistant Commissioner (Planning and Research)
——————————————————————
1113.71 Plans and Policy Division
——————————————————————
26 F.R. 6383
——————————————————————
1113.72 Research Division
1113.73 Statistics Division CHANGED from: 1113.332
1113.731 Income, Finance, and Wealth Division
1113.732 Statistical Techniques Branch
1113.733 Operations Branch
1113.74 Systems Development Division
——————————————————————
1113.8 Office of Assistant Commissioner (Technical) CHANGED from: 1113.6
——————————————————————
1113.81 International Tax Relations Division CHANGED from 1113.61
1113.82 Special Technical Services Division CHANGED from: 1113.62
——————————————————————
26 F.R. 6384
——————————————————————
1113.821 Technical Reference Branch CHANGED from: 1113.621
1113.822 Technical Projects Branch CHANGED from: 1113.622
1113.823 Bulletin Branch CHANGED from: 1113.623
1113.824 Appraisal Branch
1113.825 Court Defense Branch
1113.826 Natural Resources Branch
1113.83 Tax Rulings Division CHANGED from: 1113.63
1113.831 Corporation Tax Branch CHANGED from: 1113.631
1113.832 Employment Tax Branch CHANGED from: 1113.632
——————————————————————
26 F.R. 6385
——————————————————————
1113.833 Estate and Gift Tax Branch CHANGED from: 1113.
1113.834 Excise Tax Branch CHANGED from: 1113.634
1113.835 Individual Income Tax Branch CHANGED from: 1113.635
1113.836 Pension Trust Branch
1113.837 Exempt Organizations Branch
1113.838 Reorganization Branch CHANGED from: 1113.637 Reorganization and Dividend Branch
1113.84 Technical Planning Division CHANGED from: 1113.64
1113.841 Technical Programming Branch CHANGED from: 1113.641
1113.842 Income Tax Branch
1113.843 Wage and Excise Tax Branch
1113.844 Tax Return Forms and Instructions Branch
_________________________________________________
26 F.R. 6386
——————————————————————
1113.9 Office of the Chief Counsel CHANGED from: 1113.7
——————————————————————
1113.91 Assistant to the Chief Counsel
1113.92 Associate Chief Counsel (Litigation)
1113.921 Assistant Chief Counsel (Litigation) CHANGED from: 1113.74
1113.9211 Tax Court Division
1113.9212 Refund Litigation Division
1113.9213 Joint Committee Division
1113.922 Assistant Chief Counsel (Litigation)
1113.9221 Collection Litigation Division
1113.9222 Enforcement Division CHANGED from 1113.731
1113.9223 Alcohol and Tobacco Tax Legal Division CHANGED from: 1113.732
_________________________________________________
26 F.R. 6387
——————————————————————
1113.93 Associate Chief Counsel (Technical)
1113.931 Assistant Chief Counsel (Technical) CHANGED from: 1113.75
1113.9311 Legislation and Regulations Division CHANGED from: 1113.752
1113.9312 Interpretative Division CHANGED from: 1113.751
1113.(10) Director of Practice CHANGED from: 1113.37
………………………………………………..
1114 Office of Regional Commissioner
………………………………………………..
1114.1 Mission
1114.2. Basic Organization
1114.3 Regional Commissioner
——————————————————————
1114.4 Assistant Regional Commissioner (Administration)
——————————————————————
1114.41 Facilities Management Branch CHANGED from: 1114.42 Operating Facilities Branch
1114.42 Fiscal Management Branch CHANGED from: 1114.41
1114.43 Personnel Branch
_________________________________________________
26 F.R. 6388
——————————————————————
1114.44 Training Branch
——————————————————————
1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)
——————————————————————
1114.51 Enforcement Branch
1114.52 Permissive Branch
1114.53 Branch Offices
——————————————————————
1114.6 Assistant Regional Commissioner (Appellate)
——————————————————————
1114.61 Appellate Branch Offices
_________________________________________________
26 F.R. 6389
——————————————————————
1114.7 Assistant Regional Commissioner (Audit)
——————————————————————
1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.9 Assistant Regional Commissioner (Intelligence)
——————————————————————
1114.91 Review and Conference Staff
………………………………………………..
1115 Office of Regional Inspector
………………………………………………..
1115.1 Assistant Regional Inspector (Internal Audit)
——————————————————————
1115.2 Assistant Regional Inspector (Internal Security)
_________________________________________________
26 F.R. 6390
——————————————————————
1116 Office of Regional Counsel
(1)
(2) Tax Court Matters
(3) Enforcement Matters CHANGED from: 1116.2
(4) Collection Litigation Matters
(5) Alcohol and Tobacco Tax Matters CHANGED from: 1116.4
………………………………………………..
1117 Service centers
………………………………………………..
1117.1 General
1117.2 Programs
1117.3 District OfficeService Center Functions
_________________________________________________
26 F.R. 6391
——————————————————————
1117.4 Service Center Organization
——————————————————————
1117.41 General
1117.42 Transcription and Document Processing Division
1117.43 Accounting and Control Division
1117.44 Data Processing Division
1117.45 Payroll and Reports Division
1117.46 Administration Division CHANGED from: 1118.7
………………………………………………..
1118 Office of District Director
………………………………………………..
1118.1 Mission
1118.2 Basic Organization
1118,3 District Director
_________________________________________________
26 F.R. 6392
——————————————————————
1118.4 Audit Division
——————————————————————
1118.41 Field Audit Branch
1118.42 Office Audit Branch
1118.43 Review Staff
1118.44 Service Branch
——————————————————————
1118.5 Collection Division
——————————————————————
1118.51 Returns and Receipts Branch CHANGED from: 1118.52 Returns Processing Branch
1118.52 Revenue Accounting Branch CHANGED from: 1118.53 Accounting Branch
_________________________________________________
26 F.R. 6393
——————————————————————
1118.53 Taxpayer Services Branch
1118.54 Delinquent Accounts and Returns Branch
——————————————————————
1118.6 Intelligence Division
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Facilities Management Branch CHANGED from: 1118.73 Operating Facilities Branch
1118.72 Personnel Branch CHANGED from: 1118.71
1118.73 Training Branch CHANGED from: 1118.72
——————————————————————
1118.8 Local Offices
——————————————————————

_________________________________________________
Notices

Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6372
——————————————————————
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, 23 F.R. 6434, 23 F.R. 3070 and 25 F.R. 39
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6373
_________________________________________________
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

carries out the public information program at the National Office
======================================
COMPLIANCE with the VOLUNTARY system of taxation
………………………………………………..
The Public Information Division does NOT enforce Federal tax laws
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6376
_________________________________________________
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 Divisions of the National Office (Alcohol and Tobacco Tax, Appellate, Audit, Automatic Data Processing, Collection, and Intelligence) and the Office of International Operations
………………………………………………..
NOTE change from 1956

REMOVED:

the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6376
_________________________________________________
1113.613 Basic Permit and Trade Practice Branch

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.


………………………………………………..
embassies of foreign governments

foreign governments

abroad
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6378
_________________________________________________
1113.64 Automatic Data Processing DivisionOffice of the Director

This includes … in order to provide optimum processing service at a minimum cost and with a maximum of voluntary tax payments
………………………………………………..
voluntary tax payments
——————————————————————
The Automatic Data Processing Division—Office of the Director does NOT enforce tax laws
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6379
_________________________________________________
1113.664 Investigative Techniques Branch

The Investigative Techniques Branch is responsible for:


_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________

orienting … foreign governments concerning Intelligence techniques, procedures and practices
………………………………………………..
foreign governments
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
1113.67 Office of International OperationsDirector of International Operations

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
………………………………………………..
the administration of the Internal Revenue laws in all areas of the world, outside the United States
——————————————————————
the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES
………………………………………………..
NOTE change from 1956

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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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 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 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 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
………………………………………………..
foreign and Puerto Rico posts

International Operations

overseas

foreign representatives

foreign posts

Office of International Operations

International Operations

International area

foreign area

tax treaties

foreign

Office of International Finance

abroad

military services

overseas military personnel
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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 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 interests 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


………………………………………………..
foreign tax laws

U.S. Tax Treaties

International Operations

Office of International Operations

tax conventions

conventions

international area

location of U.S. taxpayer business and trust interests outside of United States

foreign business entities ostensibly doing business in United States

foreign business operations

Foreign Post Representatives
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
1113.673 Administrative Office

Coordinates and controls … 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
………………………………………………..
Office of International Operations

embassies

consulates
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6380
_________________________________________________
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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
withholding returns filed by agents making income payments to foreign addresses;

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
………………………………………………..
International Program

alien returns

returns of citizens residing abroad

Puerto Rican and Virgin Island returns

returns of certain foreign corporations

foreign addresses

tax treaties

foreign countries

foreign currencies

taxpayers residing abroad

citizens abroad

non-resident aliens

Foreign Posts

personnel detailed overseas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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 state and gift) filed with International Operations in Washington, D.C.

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

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

Mathematically verifies other than individual returns filed with the International Operations in Washington, D.C. …

Provides taxpayer services to U.S. citizens residing abroad and non-resident aliens

Provides advice to the Chief of the Collection Division on … taxpayer service activities in Puerto Rico
………………………………………………..
International Operations

withholding agents

withholding problems

compliance

withheld at source

non-resident aliens

U.S. citizens residing abroad

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
1113.6742 Revenue Accounting Branch

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

Provides advice to the Chief of the Collection Division on revenue accounting activities conducted in Puerto Rico
………………………………………………..
taxpayers in “Iron Curtain” countries

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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
………………………………………………..
Citizens residing or doing business abroad

Aliens residing abroad

non-resident taxpayers

overseas areas

Director of International Operations

foreign posts

overseas

Military Services

military taxpayers

overseas military personnel

citizens residing abroad

Puerto Rico
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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

Sells Alcohol Tax stamps and collects Alcohol and Tobacco Tax taxes in Puerto Rico
………………………………………………..
Puerto Rico

Virgin Islands

involves primarily the administration of the FICA and Social Security tax laws
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
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

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
………………………………………………..
International Program

outside the continental limits of the United States

Foreign and Puerto Rico posts

international area

Foreign Posts

foreign area

foreign governments

tax conventions
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6381
_________________________________________________
1113.6751 Review Staff

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
………………………………………………..
foreign and Puerto Rico posts

Office of International Operations
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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
………………………………………………..
taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

U.S. citizens residing abroad and nonresident aliens

overseas areas

foreign areas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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

overseas

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.

gift tax returns filed by nonresident aliens or U.S. citizens residing abroad

foreign governments

tax conventions

foreign tax treaty countries

non-resident citizens and aliens
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

foreign corporations

alien individuals

Alien Property Custodian
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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


………………………………………………..
non-resident aliens

U.S. citizens residing abroad

excise tax
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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


………………………………………………..
Office of International Operations

outside continental limits of the United States

overseas areas

foreign and Puerto Rico posts

overseas

Foreign Posts

abroad

taxpayers in foreign areas
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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

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


………………………………………………..
Foreign Posts

voluntary compliance

non-compliance

abroad

International Operations

tax treaties

foreign government representatives

foreign governments

tax treaty

U.S. military authorities

taxpayer groups

school programs

compliance

taxpayer-education releases

taxpayer-education programs
——————————————————————
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
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6382
_________________________________________________
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 and 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
………………………………………………..
Puerto Rico Post

Puerto Rican corporations

International Operations

Venezuela

Columbia

the Guianas

other countries of the Caribbean area

Puerto Rico

compliance

U.S. military authorities

taxpayer groups in the area

foreign taxing authorities

Virgin Islands

employment tax returns of Puerto Rican residents

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

Puerto Rico Collection Branch
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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


………………………………………………..
compliance
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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 firearm 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

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
………………………………………………..
tax treaties

foreign governments

International Tax Relations Division
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
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
………………………………………………..
International Tax Relations Division

tax treaties

foreign governments

treaties

treaty administration

foreign tax officials
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6383
_________________________________________________
1113.82 Special Technical Services Division

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


………………………………………………..
high school “Teaching Taxes” program
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6384
_________________________________________________
1113.822 Technical Projects Branch

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 … develops certain tax law technical materials for training Service personnel and for the high school “Teaching Taxes” program


………………………………………………..
high school “Teaching Taxes” program
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
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
………………………………………………..
tax treaties
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
1113.835 Individual Income Tax Branch

The Individual Income Tax Branch …

…considers issues involving … withholding of tax on foreign corporations (section 1442)
………………………………………………..
withholding of tax on foreign corporations (section 1442)
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6385
_________________________________________________
1113.837 Exempt Organizations Branch

The Exempt Organizations Branch …

… 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


………………………………………………..
organizations as agencies or instrumentalities of the United States, a State, or political subdivision thereof or the District of Columbia
——————————————————————
No. 135—9
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6394
_________________________________________________
Effective date: July 10, 1961

[SEAL]

Mortimer M. Caplin,

Commissioner of Internal Revenue
_________________________________________________
Saturday, July 15, 1961

FEDERAL REGISTER

26 F.R. 6395
_________________________________________________
[F.R. Doc. 61-6659; Filed, July 14, 1961; 8:53 a.m.]
_________________________________________________

======================================
Which TAXPAYER are you❓

the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES

U.S. taxpayer business and trust interests outside of United States

taxpayers residing abroad

citizens abroad

citizens residing abroad

Citizens residing or doing business abroad

U.S. citizens residing abroad

U.S. citizens residing abroad and nonresident aliens

non-resident citizens and aliens

taxpayers in foreign areas

taxpayers in “Iron Curtain” countries

alien returns

alien individuals

Aliens residing abroad

non-resident aliens

non-resident taxpayers

taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

foreign corporations

withholding of tax on foreign corporations

foreign business operations

foreign business entities ostensibly doing business in United States

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

Puerto Rican corporations

Venezuela

Columbia

the Guianas

other countries of the Caribbean area

Puerto Rico

Virgin Islands

employment tax returns of Puerto Rican residents

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

Puerto Rican and Virgin Island returns

U.S. possessions

military taxpayers

overseas military personnel
======================================

_________________________________________________
30 F.R. 9368-9402
_________________________________________________
FEDERAL REGISTER

VOLUME 30

NUMBER 144

Wednesday, July 28, 1965
_________________________________________________
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
_________________________________________________
1113.3 Office of the Commissioner

The Office of the Commissioner includes … the Foreign Tax Assistance Staff
………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9368
_________________________________________________
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
………………………………………………..
officials and other representatives of foreign governments

the United Nations

international institutions

foreign officials in the United States and abroad

foreign governments

foreign tax assistance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
1113.433 National Office Branch

renders support to the Foreign Tax Assistance Staff


………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
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

carries out the public information program at the National Office
======================================
COMPLIANCE with the VOLUNTARY system of taxation
………………………………………………..
The Public Information Division does NOT enforce Federal tax laws
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9370
_________________________________________________
1113.45 Training Division— Office of the Director

The Director, Training Division

supports the Foreign Tax Assistance Staff in defining training needs of foreign tax officials


………………………………………………..
Foreign Tax Assistance Staff

foreign tax officials
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
1113.453 Programs and Standards Branch

The Programs and Standards Branch

supports the Foreign Tax Assistance Staff in defining training needs of foreign tax officials


………………………………………………..
Foreign Tax Assistance Staff

foreign tax officials
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
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
======================================
VOLUNTARY COMPLIANCE by taxpayers
………………………………………………..
Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9371
_________________________________________________
1113.513 Basic Permit and Trade Practice Branch

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


………………………………………………..
embassies of foreign governments

foreign governments

abroad

importation of their products into the United States
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9373
_________________________________________________
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


………………………………………………..
compliance

noncompliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9373
_________________________________________________
1113.532 Analytical Services Staff

Provides … other special compliance research and measurement of compliance and noncompliance


………………………………………………..
compliance

noncompliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9374
_________________________________________________
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.

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


………………………………………………..
departing aliens

Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9374
_________________________________________________
1113.542 Analytical Services Staff

…as requested, provides assistance in … other special compliance research and measurement of voluntary compliance


………………………………………………..
compliance research and measurement of voluntary compliance
——————————————————————
measurement of VOLUNTARY COMPLIANCE
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9375
_________________________________________________
1113.543 Centralized Activities Office

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

… causes checks to be issued for distribution of certain tax collections to island possessions and Government Agencies and maintains an account current for same


………………………………………………..
island possessions

Government Agencies
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9376
_________________________________________________
1113.555 Investigative Techniques Branch

…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; …
………………………………………………..
Foreign Tax Assistance Staff

Federal agencies

State

foreign governments
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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
………………………………………………..
Office of International Operations

voluntary compliance

citizen taxpayers residing or doing business abroad

foreign taxpayers deriving income from sources within the United States

taxpayers who are required to withhold tax on certain payments to nonresident aliens and foreign corporations

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

tax conventions with foreign governments

tax conventions

administering the provisions of law relating to withholding of tax on certain payments to nonresident aliens and foreign corporations

foreign tax investigations

foreign countries

U.S. possessions

foreign currency

foreign travel

foreign posts
——————————————————————
NOTE change from:

1113.67
………………………………………………..
Has primary responsibility for
the administration of the Internal Revenue laws in all areas of the world, outside the United States
——————————————————————
the administration of the Internal Revenue laws IN ALL AREAS of the WORLD, OUTSIDE the UNITED STATES

foreign investigations CHANGED to foreign tax investigations

REMOVED: tax treaties
………………………………………………..
NOTE change from 1956

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
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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
………………………………………………..
foreign posts

overseas

Divisions of the Office of International Operations

foreign representatives

International Operations

international area

foreign area

tax treaties

foreign travel

Office of International Finance

abroad

military services

Annual Military Assistance and School Program for overseas military personnel
——————————————————————
NOTE change from / removed:

1113.671

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

Office of International Operations

foreign
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
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


………………………………………………..
foreign tax laws

U.S. Tax Treaties

International Operations

Office of International Operations

tax conventions

conventions

international area

location of U.S. taxpayer business and trust interest outside of United States

foreign business entities ostensibly doing business in United States

foreign business operations

Foreign Post Representatives
——————————————————————
NOTE change from

1113.672
——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9377
_________________________________________________
1113.563 Administrative Office


——————————————————————
No. 144—5
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
Coordinates and controls … 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
………………………………………………..
Office of International Operations

embassies

consulates
——————————————————————
NOTE change from

1113.673 Administrative Office
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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; …

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
………………………………………………..
International Program

alien returns

returns of citizens residing abroad

Puerto Rican and Virgin Island returns

returns of certain foreign corporations

foreign addresses

tax treaties

foreign countries

foreign currencies

taxpayers residing abroad

citizens abroad

non-resident aliens

Foreign Posts

personnel detailed overseas
——————————————————————
NOTE change from:

1113.674

administers Section 6316 of the 1954 Code authorizing, under certain condition CHANGED to: administers Section 6316 of conditions
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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.

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

Mathematically verifies other than individual returns filed with International Operations in Washington, D.C. …

Provides taxpayer service to U.S. citizens residing abroad and non-resident aliens

Provides advice to the Chief of the Collection Division on … taxpayer service activities in Puerto Rico
………………………………………………..
International Operations

withholding agents

withholding problems

compliance

withheld at source

non-resident aliens

U.S. citizens residing abroad

Puerto Rico
——————————————————————
CHANGED from:

1113.6741
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
1113.5642 Revenue Accounting Branch

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

Provides advice to the Chief of the Collection Division on revenue accounting activities conducted in Puerto Rico
………………………………………………..
taxpayers in “Iron Curtain” countries

Puerto Rico
——————————————————————
CHANGED from:
1113.6742 Revenue Accounting Branch
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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 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
………………………………………………..
Citizens residing or doing business abroad

Aliens residing abroad

non-resident taxpayers

overseas areas

Director of International Operations

foreign posts

overseas

Military Services

military taxpayers

overseas military personnel

citizens residing abroad

Puerto Rico
——————————————————————
CHANGED from:
1113.6743 Delinquent Accounts and Returns Branch

CHANGED from: (primarily through Payroll Deduction procedures)
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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

Sells Alcohol Tax stamps and Collects Alcohol and Tobacco Tax taxes in Puerto Rico
………………………………………………..
Puerto Rico

Virgin Islands

involves primarily the administration of the FICA and Social Security tax laws
——————————————————————
CHANGED from:

1113.6744 Puerto Rico Collection Branch
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
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

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
………………………………………………..
International Program

outside the continental limits of the United States

Foreign and Puerto Rico posts

international area

Foreign Posts

foreign area

foreign governments

tax conventions
——————————————————————
CHANGED from:

1113.675 Audit Division
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9378
_________________________________________________
1113.5651 Review Staff

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
………………………………………………..
foreign and Puerto Rico posts

Office of International Operations
——————————————————————
CHANGED from:

1113.6751
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 non-resident 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
………………………………………………..
taxpayers in the United States and foreign countries

taxpayer or his representative on foreign corporations and other foreign business entities

U.S. citizens residing abroad and nonresident aliens

overseas areas

foreign areas
——————————————————————
CHANGED from:

1113.6755 Field Audit Group
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 non-resident aliens or U.S. citizens residing abroad

Administers the program for 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

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

overseas

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.

gift tax returns filed by non-resident aliens or U.S. citizens residing abroad

foreign governments

tax conventions

foreign tax treaty countries

non-resident citizens and aliens
——————————————————————
CHANGED from:

1113.6756
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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

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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

foreign corporations

alien individuals

Alien Property Custodian
——————————————————————
CHANGED from:

1113.6757
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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
………………………………………………..
non-resident aliens

U.S. citizens residing abroad

excise tax
——————————————————————
CHANGED from:

1113.6758
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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

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


………………………………………………..
Foreign Posts

voluntary compliance

non-compliance

abroad

International Operations

tax treaties

foreign government representatives

foreign governments

tax treaty

U.S. military authorities

taxpayer groups

school programs

compliance

taxpayer-education releases

taxpayer-education programs
——————————————————————
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
——————————————————————
CHANGED from:

1113.677
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9379
_________________________________________________
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 and 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
………………………………………………..
Puerto Rico Post

Puerto Rican corporations

International Operations

Venezuela

Columbia

the Guianas

other countries of the Caribbean area

Puerto Rico

compliance

U.S. military authorities

taxpayer groups in the area

foreign taxing authorities

Virgin Islands

employment tax returns of Puerto Rican residents

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

Puerto Rico Collection Branch
——————————————————————
CHANGED from:

1113.678
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9380
_________________________________________________
1113.625 IRS Data Center

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

This includes the preparation of … Taxpayer Compliance Measurement Program …
………………………………………………..
Taxpayer Compliance Measurement Program
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9380
_________________________________________________
1113.631 Data Processing Analysis Branch

The Data Processing Analysis Branch …

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

… the Taxpayer Compliance Measurement Program …


………………………………………………..
Taxpayer Compliance Measurement Program
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9382
_________________________________________________
1113.712 Operations Branch

The Operations Branch is responsible for conducting … the annual audit of the Office of International Operations
………………………………………………..
Office of International Operations
_________________________________________________
_________________________________________________

_________________________________________________
32 F.R. 727-762
_________________________________________________

_________________________________________________
34 F.R. 1657-1695
_________________________________________________

_________________________________________________
35 F.R. 2417-2456
_________________________________________________
FEDERAL REGISTER

VOLUME 35

NUMBER 23

Tuesday, February 3, 1970
_________________________________________________
Tuesday, February 3, 1970

FEDERAL REGISTER

35 F.R. 2417
_________________________________________________
NOTICES

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statement on organization and functions published at 34 F.R. 1657-1695

Dated: January 20, 1970

[SEAL]

Randolph W. Thrower

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 35, NO. 23 TUESDAY, FEBRUARY 3, 1970
No. 23 Part I 6
_________________________________________________
Tuesday, February 3, 1970

FEDERAL REGISTER

35 F.R. 2456
_________________________________________________
[F.R. Doc. 70-1226; Filed, Feb. 2, 1970; 8:45 a.m.]
_________________________________________________

_________________________________________________
36 F.R. 849-890
_________________________________________________
fEDERAL REGISTER

VOLUME 36

NUMBER 12

Tuesday, January 19, 1971
_________________________________________________
Tuesday, January 19, 1971

FEDERAL REGISTER

36 F.R. 849
_________________________________________________
ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statements on organization and functions published at 35 F.R. 2417-2456 and 35 F.R. 13532

Dated: January 11, 1971

[SEAL]

Randolph W. Thrower,

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 36, NO. 12 TUESDAY, JANUARY 19, 1971
_________________________________________________
Tuesday, January 19, 1971

FEDERAL REGISTER

36 F.R. 890
_________________________________________________
[FR Doc.71-735 Filed 1-18-71;8:49am]
_________________________________________________

Martha Roby (@RepMarthaRoby) U S Representative, 401 Adams Avenue, Suite 160, Montgomery, Alabama 36104 (334) 262-7718, has a letter dated July 31, 2017, sent to her regarding the accuracy of: The Internal Revenue Code is not positive law, it is special law. It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A” of the Internal Revenue Code


Martha Roby
U S Representative
401 Adams Avenue, Suite 160
Montgomery, Alabama 36104

Dear Congresswoman Roby;

Please advise me if the information in the enclosed letter is accurate

1. The Internal Revenue Code (Title 26 [U.S.C.]) is not positive law

2. The Internal Revenue Code (Title 26 [U.S.C.]) is special law

3. The Internal Revenue Code (Title 26 [U.S.C.]) applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

4. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code (Title 26 [U.S.C.])

Internal Revenue Service

Department of the Treasury

Internal Revenue Service Center

Mid-Atlantic Region
Philadelphia, Pa

P.O. Box 245

Bensalem, Pa. 19010

Joann H. Hoverdale

Beachwood Ct

Dear Mrs. Hoverdale:

This is in response to your Privacy Act request dated December 12, 1995

The Internal Revenue Code is not positive law, it is special law

It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code

This concludes our response to your request

Sincerely yours

Cynthia J. Mills

Disclosure Officer

Enclosure

Luther Strange (@SenatorStrange) U S Senator, 1 Church Street, Suite 500B, Montgomery, Alabama 36104 (334) 230-0698, has a letter dated July 31, 2017, sent to him regarding the accuracy of: The Internal Revenue Code is not positive law, it is special law. It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A” of the Internal Revenue Code


Luther Strange
U S Senator
1 Church Street, Suite 500B
Montgomery, Alabama 36104

Dear Congressman Strange;

Please advise me if the information in the enclosed letter is accurate

1. The Internal Revenue Code (Title 26 [U.S.C.]) is not positive law

2. The Internal Revenue Code (Title 26 [U.S.C.]) is special law

3. The Internal Revenue Code (Title 26 [U.S.C.]) applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

4. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code (Title 26 [U.S.C.])

Internal Revenue Service

Department of the Treasury

Internal Revenue Service Center

Mid-Atlantic Region
Philadelphia, Pa

P.O. Box 245

Bensalem, Pa. 19010

Joann H. Hoverdale

Beachwood Ct

Dear Mrs. Hoverdale:

This is in response to your Privacy Act request dated December 12, 1995

The Internal Revenue Code is not positive law, it is special law

It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code

This concludes our response to your request

Sincerely yours

Cynthia J. Mills

Disclosure Officer

Enclosure

Richard Shelby (@SenShelby) U S Senator, 15 Lee St # 208, Montgomery, Alabama 36104 (334) 223-7303, has a letter dated July 31, 2017, sent to him regarding the accuracy of: The Internal Revenue Code is not positive law, it is special law. It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A” of the Internal Revenue Code


Richard Shelby
U S Senator
15 Lee St # 208
Montgomery, Alabama 36104

Dear Congressman Shelby;

Please advise me if the information in the enclosed letter is accurate

1. The Internal Revenue Code (Title 26 [U.S.C.]) is not positive law

2. The Internal Revenue Code (Title 26 [U.S.C.]) is special law

3. The Internal Revenue Code (Title 26 [U.S.C.]) applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

4. The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code (Title 26 [U.S.C.])

Internal Revenue Service

Department of the Treasury

Internal Revenue Service Center

Mid-Atlantic Region
Philadelphia, Pa

P.O. Box 245

Bensalem, Pa. 19010

Joann H. Hoverdale

Beachwood Ct

Dear Mrs. Hoverdale:

This is in response to your Privacy Act request dated December 12, 1995

The Internal Revenue Code is not positive law, it is special law

It applies to specific persons in the United States who choose to make themselves subject to the requirements of the special laws in the Internal Revenue Code by entering into an employment agreement within the U.S. Government

The law is that income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to any tax under Subtitle “A ” of the Internal Revenue Code

This concludes our response to your request

Sincerely yours

Cynthia J. Mills

Disclosure Officer

Enclosure

Martha Roby (@RepMarthaRoby) United States Representative, Alabama, Second District, 442 Cannon House Office Building, Washington, DC 20515 (202) 225-2901, has a letter sent to her dated July 24, 2017, regarding the CORRUPT Internal Revenue Service (@IRSnews #IRS) LIARS referring; on their web-site, to the 2 UNANIMOUS U.S. Supreme Court 16th Amendment 1916 opinions as: “frivolous,” ” … devoid of any arguable basis in law,” has financially sanctioned “efforts to argue otherwise,” and notes what it terms the “patent absurdity and frivolity of such a proposition”


Martha Roby
United States Representative Alabama Second District
442 Cannon House Office Building
Washington DC 20515

Why; since at least October 24, 2014, has the U.S. Congress allowed the corrupt Internal Revenue Service (IRS) on its web-site, to cite Becraft 885 F.2d 547 (9th Cir. 1989) 548-49, which MISQUOTES the UNANIMOUS U.S. Supreme Court opinions of Chief Justice White ?

Relevant Case Law:

” … the Sixteenth Amendment does not authorize a direct nonapportioned income tax”

” … devoid of any arguable basis in law”

“the patent absurdity and frivolity of such a proposition”

Page 2 of 2

“efforts to argue otherwise have been sanctioned as frivolous”

The inferior court of the United States, states that what the UNANIMOUS U.S. Supreme Court decided in 1916 is “frivolous,” ” … devoid of any arguable basis in law,” has financially sanctioned “efforts to argue otherwise,” and notes what it terms the “patent absurdity and frivolity of such a proposition”:

” … the Sixteenth Amendment does not authorize a direct nonapportioned income tax”

” … the 16th Amendment provides … power to levy an income tax which, although direct, should not be subject to the regulation of apportionment … ” is an “erroneous assumption”

Brushaber v. Union Pacific, 240 U.S. 1 at 11

The Truth About Frivolous Tax Arguments

January 2015
http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Introduction

Relevant Case Law:

” … the Sixteenth Amendment does not authorize a direct nonapportioned income tax”
http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Section-I-A-to-C

Relevant Case Law:

” … the Sixteenth Amendment does not authorize a direct nonapportioned income tax”

” … devoid of any arguable basis in law”

“the patent absurdity and frivolity of such a proposition”

“efforts to argue otherwise have been sanctioned as frivolous”

SUPREME COURT OF THE UNITED STATES

Edward D. White, Chief Justice

(Same Chief Justice on the Brushaber and Stanton case)

SUPREME COURT OF THE UNITED STATES

Vol. 240

60 L. ed. 491

U. S. SUPREME COURT

Volume 240 (1-26)

Brushaber v. Union P. R. Co.

60 L. ed. (493-505)

Supreme Court of the United States

Brushaber v. Union Pacific Railroad Company

60 L. ed. 493

Brushaber v. Union P. R. Co.

[No. 140]

Argued October 14 and 15, 1915

Decided January 24, 1916

60 L. ed. 495

(Argued the same days as the Stanton case)

SUPREME COURT OF THE UNITED STATES

Mr. Chief Justice White delivered the opinion of the court

60 L. ed. 498

240 U. S. 9

(Same Chief Justice as the Stanton case)

Brushaber v. Union P. R. Co.

[10]

We are of opinion, however,

[11]

that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows

60 L. ed. 499

240 U. S. 10-11

SUPREME COURT OF THE UNITED STATES

[103]

Stanton v. Baltic Mining Company

60 L. ed. 546

240 U. S.

Stanton v. Baltic Min. Co.

[No. 359]

Argued October 14 and 15, 1915

Decided February 21, 1916

60 L. ed. 547

240 U. S.

(Argued the same days as the Brushaber case)

SUPREME COURT OF THE UNITED STATES

[107]

Mr. Chief Justice White delivered the opinion of the court

60 L. ed. 552

240 U. S.

(Same Chief Justice as the Brushaber case)

Stanton v. Baltic Min. Co.

[112]

(1) That as the 16th Amendment authorizes only an exceptional direct income tax without apportionment …

As the first proposition is plainly in conflict with the meaning of the 16th Amendment as interpreted in the Brushaber case, it may also be put out of view

60 L. ed. 553

240 U. S.

The United States Ninth (9th) Circuit Court of Appeals ruled that the UNANIMOUS opinions of the Supreme Court of the United States, are “FRIVOLOUS”