Category Archives: The Truth about Frivolous Tax Arguments

How Citizens of the United States (Americans) are getting their Money back from the United States Federal Government (Treasury Department) using concepts from the Book: “Cracking the Code” (2003) by Pete Hendrickson

It seems that Americans have started to learn The Truth about the Corrupt Internal Revenue Service (IRS) and how to get the money back that the Corporate A-holes take out of their pay, because they are NOT upfront about the Federal Employee Withholding Certificate which they have employees sign, when those employees are NOT Citizens of the United States residing or doing business abroad, and are NOT employees of the U.S. Federal Government, District of Columbia, and the like

The documentation on the Lost Horizons web-site (Form 1040’s and the like) prove that the Treasury Department is sending the Social Security and Federal Income Taxes taken out of employees’ pay, back to those Americans who follow the concepts in Pete Hendrickson’s 2003 (revised) book

The Code has been Cracked, and the Internal Revenue Service’s Organization and Functions published in the Federal Register, tells the Truth that the I.R.S. fails to inform the American public about

It is irrelevant that the I. R. S. mentions the book and Peter Eric Hendrickson in its “The Truth About Frivolous Tax Arguments” but the Treasury Department’s actions speaks for itself

https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-a-to-c

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Luther Strange, United States Senator, Alabama, responds to a question regarding the corrupt Internal Revenue Service (IRS) L I a R S, with incorrect information and a non-answer


LUTHER STRANGE

ALABAMA

326 RUSSELL BUILDING

WASHINGTON, DC 20510

(202) 224-4124

United States Senate

August 3, 2017

Thank you for contacting me about the income tax and the Sixteenth Amendment

I appreciate hearing from you on this issue

On February 3, 1913, the states ratified the Sixteenth Amendment to the Constitution, which gave Congress the power to tax the income of individuals

In Brushaber v. Union Pacific Railroad, the Supreme Court ruled that the Sixteenth Amendment was not in violation of the Fifth Amendment prohibition on the seizure of property without due process

The court also ruled that the income tax does not violate Article I, Section 8 of the Constitution, which requires all indirect taxes to be imposed with geographical uniformity

In Bowers v. Kerbaugh-Empire Co. the Court further ruled that the Sixteenth Amendment made income tax a levy on gains instead of a direct tax

I share your concerns that the Internal Revenue Code (IRC) has grown far too complicated

I am committed to working with my colleagues in the Senate to achieve comprehensive tax reform that brings simplicity to the IRC and economic growth

President Trump has proposed a bold plan to cut rates, reduce tax brackets, and provide relief to families

As discussions regarding tax reform continue, I will keep your views in mind

It is an honor to serve the people of Alabama in Washington

Please contact me about other issues of importance to you

Sincerely,

Luther Stramge

United States Senator

LS/TJ
——————————————————————
On February 3, 1913, the states ratified the Sixteenth Amendment to the Constitution, which gave Congress the power to tax the income of individuals
——————————————————————
This is an incorrect statement
………………………………………………..
Mr. Chief Justice White delivered the opinion of the court

(Page 107)
………………………………………………..
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

(Page 112)

Stanton v. Baltic Mining Company
………………………………………………..
………………………………………………..
The Sixteenth Amendment does NOT purport to confer power to levy income taxes in a generic sense, as that authority was already possessed, …

(Pages 1-2)

(Pages 17-18)
………………………………………………..
Mr. Chief Justice White delivered the opinion of the court

(Page 9)
………………………………………………..
That the authority conferred upon Congress by §8 of Article I “to lay and collect taxes, duties, imposts and excises” is exhaustive and embraces every conceivable power of taxation has never been questioned, or if it has, has been so often authoritatively declared as to render it necessary only to state the doctrine

(Page 12)
………………………………………………..
And it has also never been questioned from the foundation, without stopping to determine under which of the separate headings the power was properly to be classed, that there was authority given, as the part was included in the whole, to lay and collect income taxes

(Pages 12-13)

Brushaber v. Union Pacific
——————————————————————
I share your concerns that the Internal Revenue Code (IRC) has grown far too complicated
——————————————————————
In my letter I did NOT comment on the Internal Revenue Code
_________________________________________________
Brushaber v. Union Pac. R.R.
No. 140
240 U.S. 1
36 S.Ct. 236 (36 Sup. Ct. Rep. 236)
60 L.Ed. 493
(1916)
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http://laws.findlaw.com/us/240/1.html
………………………………………………..
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=1
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https://supreme.justia.com/cases/federal/us/240/1/case.html
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https://supreme.justia.com/cases/federal/us/240/1/
_________________________________________________
Stanton v. Baltic Mining Co.
No. 359
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
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https://supreme.justia.com/cases/federal/us/240/103/
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https://supreme.justia.com/cases/federal/us/240/103/case.html
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http://laws.findlaw.com/us/240/103.html
_________________________________________________
Luther Strange Johnson (@SenatorStrange) United States Senator, Alabama, 326 Russell Senate Office Building, Washington, DC 20510, (202) 224-4124, has a letter sent to him July 5, 2017, regarding the CORRUPT Internal Revenue Service (@IRSnews #IRS) LIARS misquoting the UNANIMOUS Supreme Court of the United States (SCOTUS) two (2) cases on the I.R.S. Web-site: Brushaber v. Union Pacific Railroad Company, No. 140, Argued October 14 and 15, 1915, 240 U.S. 1, 36 S.Ct. 236, 60 L.Ed. 493, 14 pgs, Decided January 24, 1916, and Stanton v. Baltic Mining Company, No. 359, Argued October 14 and 15, 1915, 240 U.S. 103, 36 S.Ct. 278, 60 L.Ed. 546, 7 pgs, Decided February 21, 1916
………………………………………………..
http://wp.me/p8Sbod-2b
_________________________________________________

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/

_________________________________________________
Richard Craig Shelby (@SenShelby) United States Senator, Alabama, 304 Russell Senate Office Building, Washington, DC 20510, (202) 224-5744, has a letter sent to him July 5, 2017, regarding the CORRUPT Internal Revenue Service (@IRSnews #IRS) LIARS misquoting the UNANIMOUS Supreme Court of the United States (SCOTUS) two (2) cases on the I.R.S. Web-site: Brushaber v. Union Pacific Railroad Company, No. 140, Argued October 14 and 15, 1915, 240 U.S. 1, 36 S.Ct. 236, 60 L.Ed. 493, 14 pgs, Decided January 24, 1916, and Stanton v. Baltic Mining Company, No. 359, Argued October 14 and 15, 1915, 240 U.S. 103, 36 S.Ct. 278, 60 L.Ed. 546, 7 pgs, Decided February 21, 1916
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http://wp.me/p8Sbod-1O
_________________________________________________

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
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http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=1
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https://supreme.justia.com/cases/federal/us/240/1/case.html
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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/
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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
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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]
………………………………………………..
Administrative Procedure Act

Attorney
Lowell (Larry) Becraft, Huntsville, Alabama
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http://www.lexrex.com/enlightened/articles/APAbrief.htm
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1947 Attorney General Manual

Florida State University (FSU)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
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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-In /chapter-5
_________________________________________________
21 F.R. 10418-10432
_________________________________________________
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 operation 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 coordinated 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 included 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 internally 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
======================================

_________________________________________________
26 F.R. 6372-6395
_________________________________________________
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 treatise 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
======================================
1961 – The IRS remembers to include the MILITARY:

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
——————————————————————
f/k/a 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
——————————————————————
f/k/a / 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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 abroadI’m

Puerto Rico
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 1113.6743 Delinquent Accounts and Returns Branch

f/k/a (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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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
——————————————————————
f/k/a 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 periodic internal audits of National Office activities, including the annual audit of the Office of International Operations


………………………………………………..
Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9383
_________________________________________________
1113.82 Research Division

The Research Division conducts advanced research (independently or in conjunction with other offices) into the Federal tax system to develop new approaches to improve the Service’s operations and to reduce the compliance burden on the taxpayer; …


………………………………………………..
compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9384
_________________________________________________
1113.9 Office of Assistant Commissioner (Technical)

The Assistant Commissioner (Technical) acts as principal assistant to the Commissioner in providing basic principles and rules for uniform interpretation and application of the tax laws (other than alcohol, tobacco, and firearms taxes, but including the manufacturer’s excise tax …)

In carrying out this mission he: … acts as competent authority in matters involving interpretation or application of tax conventions; …


………………………………………………..
excise tax

tax conventions
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9384
_________________________________________________
1113.91 Income Tax Division—Office of the Director

Has primary responsibility for providing basic principles and rules for uniform interpretation and application of the tax laws in areas involving the application of Federal income taxes … to corporate and noncorporate taxpayers (including individuals, partnerships, estates and trusts); those involving tax conventions; …

In carrying out these responsibilities, the division: … coordinates on matters of mutual concern with … the Compliance organization …
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9385
_________________________________________________
… and acts as competent authority in matters involving interpretation or application of tax conventions

In areas involving the application of Federal taxes … prepares jointly with Compliance training materials including handbooks; …


………………………………………………..
tax conventions

Compliance organization

Compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9385
_________________________________________________
1113.911 Corporation Tax Branch

In matters involving the application of Federal income … taxes …

It … performs the same functions with respect to both corporate and noncorporate taxpayers in the field of: Income of States and municipalities (section 115); … foreign tax matters which involve determination of sources of income (sections 861 to 864); taxation of nonresident alien individuals and partnerships or of alien residents of Puerto Rico (sections 871 to 876); interpretation and application of tax treaties (section 894); foreign tax credits (sections 901 to 905); income from possessions (sections 931 to 934); …

The Branch also acts as competent authority in matters involving interpretation or application of tax conventions, …
………………………………………………..
Income of States and municipalities

foreign tax matters

nonresident alien individuals and partnerships or of alien residents of Puerto Rico

tax treaties

foreign tax credits

income from possessions

tax conventions
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9385
_________________________________________________
1113.912 Depreciation, Depletion and Valuation Branch

In areas involving the application of Federal taxes, this branch also: … prepares training materials, including handbooks, jointly with Compliance; …
………………………………………………..
Compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9385
________________________________________________
1113.913 Individual Income Tax Branch

In matters involving the application of Federal income taxes to noncorporate taxpayers (including partnerships, estates, and trusts), and with respect to the application of employment taxes (Chapter 21 to 25 inclusive, of the Internal Revenue Code) to both corporate and noncorporate taxpayers, and with respect to the taxes imposed on self-employment income (Chapter 2), this branch: …
________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9386
________________________________________________
… also considers issues involving: … compensation of employees of foreign governments (section 893); earned income from sources outside the United States (section 911); … withholding of tax on foreign corporations (section 1442)
………………………………………………..
employees of foreign governments

earned income from sources outside the United States

withholding of tax on foreign corporations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9386
_________________________________________________
1113.92 Exempt Organizations and Pension Trust Division
—Office of the Director

Has primary responsibility for providing basic principles and rules for uniform interpretation and application of the tax laws …

In carrying out these responsibilities, the division: … coordinates on matters of mutual concern with … the Compliance organization …


………………………………………………..
Compliance organization
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9387
_________________________________________________
1113.922 Pension Trust Branch

This branch also passes on matters involving: … the tax treatment of distributions to nonresident aliens; …
………………………………………………..
nonresident aliens
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9387
_________________________________________________
1113.93 Miscellaneous Tax Division—Office of Director

Has primary responsibility for providing basic principles and rules for uniform interpretation and application of the tax laws in areas involving the application of of Federal estate, gift, and excise taxes; …

In carrying out these responsibilities, the division: … coordinates on matters of mutual concern with … the Compliance organization …
The Division Director is responsible for and supervises the activities of … the Excise Tax Branch
………………………………………………..
excise taxes

Compliance organization

Excise Tax Branch
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9388
_________________________________________________
1113.932 Administrative Provisions Branch

In matters involving the application of the procedure and administration provisions of the Internal Revenue Code, particularly those provided in Subtitle F, …

This 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
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9388
_________________________________________________
1113.933 Estate and Gift Tax Branch

In matters involving the application of Federal estate taxes and gift taxes, … and estate and gift tax treaties as to donors and estates, …
………………………………………………..
tax treaties
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9388
_________________________________________________
1113.934 Excise Tax Branch

In matters involving the application of all Federal excise taxes other than alcohol tobacco, and firearms taxes (but including the manufacturer’s excise tax on firearms under sections 4181 and 4182 of the Internal Revenue Code), …
………………………………………………..
Federal excise taxes

excise tax
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9388
_________________________________________________
1113.94 Technical Publications and Services Division—Office of the Director

Has primary responsibility for conducting the publications program of the Technical Organization: …

In carrying out these responsibilities, the division: … conducts a program for the annual development of (including responsibility for the technical content) all tax return forms and instructions covering Federal income, employment, excise, estate, and gift taxes; …

This Division also: Conducts and coordinates a technical liaison program with regional and district offices to encourage the submission of field reports on cases which disclose tax administrative problems, abuses, and inequalities; the views of field personnel as to the quality and effectiveness of regulations and tax return forms and their effect on taxpayer relations and compliance; …
………………………………………………..
compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9388
_________________________________________________
1113.941 Technical Publications Branch

Conducts the publications program of the Technical Organization, …
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9389
_________________________________________________

In carrying out this responsibility, this Branch: On an annual basis, initiates, drafts and publishes comprehensive technical tax guide booklets, pamphlets and other public use materials such as Your Federal Income Tax, … the high school “Teaching Taxes” program, …

This Branch is also responsible for the publication of … tax conventions, …


………………………………………………..
Your Federal Income Tax

the high school “Teaching Taxes” program

tax conventions
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9389
_________________________________________________
1113.942 Forms and Form Letters Branch

Conducts the Service’s public use forms and instructions program, and assists in the Service’s form letters program

In carrying out these responsibilities, this Branch: On an annual basis, initiates, develops and revises the technical content of all public use tax return forms, instructions, schedules, etc., relating to employment, estate, excise, gift and income taxes; …
………………………………………………..
excise
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9389
_________________________________________________
1113.943 Administrative Services Branch

Manages the Technical Organization’s over-all correspondence program and provides research and reference services for the Technical Organization and other segments of the National Office

In carrying out these responsibilities, this Branch: … coordinates with other offices in Compliance, …


………………………………………………..
Compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9390
_________________________________________________
1113.(10)22 Enforcement Division

The Enforcement Division … considers cases in which the … Director of the Intelligence Division of the Office of the Assistant Commissioner (Compliance) do not concur …


………………………………………………..
Director of the Intelligence Division of the Office of the Assistant Commissioner (Compliance)
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9390
_________________________________________________
1113.(10)24 Collection Litigation Division

The Collection Litigation Division …

… handles certain legal work for the Director of the Office of International Operations


………………………………………………..
Director of the Office of International Operations
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9392
_________________________________________________
1114.6 Assistant Regional Commissioner (Appellate)

The Assistant Regional Commissioner (Appellate) … is responsible to the Regional Commissioner for a program of hearing and undertaking final settlement of taxpayers’ appeals from determinations of tax liability made by District Directors within the region involving income, profits, estate, gift, and employment taxes, and excise taxes except those imposed on alcohol, wagering, narcotics, firearms, and tobacco


………………………………………………..
excise taxes
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9392
_________________________________________________
1114.61 Appellate branch offices

The branch office conducts hearings and makes final determinations, … on cases involving income, profits, estate, gift, and employment taxes and excise taxes, except those imposed on alcohol, wagering, narcotics, firearms and tobacco …


………………………………………………..
excise taxes
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9395
_________________________________________________
1117.2 Programs

(1) The work programs performed in each Service Center are prescribed and assigned by the National Office

(2) Programs assigned the Service Centers include the processing, analysis, and accounting control of, income tax returns, estimated tax returns, wage and excise tax returns, … withholding tax documents, … the preparation and certification of payrolls covering the salaries of employees throughout the Internal Revenue Service, …


………………………………………………..
excise tax returns

withholding tax documents

payrolls covering the salaries of employees throughout the Internal Revenue Service
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9395
_________________________________________________
1117.42 Transcription and Document Processing Division

The transcription and Document Processing Division is responsible for …

… the assembly and distribution of school teaching kits throughout the Nation; …


………………………………………………..
school teaching kits
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9396
_________________________________________________
1117.52  Office of the Director

Typical programs include the processing, analysis and accounting control of … excise tax returns, …


………………………………………………..
excise tax returns
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9398
_________________________________________________
1118.43  Returns Classifying Officer

Conducts special studies to identify noncompliance problem areas and recommends audit programs to cope with them
………………………………………………..
noncompliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9399
_________________________________________________
1118.51  Returns and Receipts Branch

(1) The Returns and Receipts Branch …

… computes or verifies tax on all … excise tax returns, …
………………………………………………..
excise tax returns
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9399
_________________________________________________
1118.54  Delinquent Accounts and Returns Branch

(1) The Delinquent Accounts and Returns Branch …

… recommends penalty assessments as a means of collection or as a method of obtaining compliance with existing laws and regulations

(2) The Branch …

… canvasses the district for delinquent returns and serves summonses on taxpayers to produce books, documents, returns or other information where necessary to secure compliance with the requirements for filing returns

………………………………………………..
compliance
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9399
_________________________________________________
1118.6  Intelligence Division

The Intelligence Division enforces the criminal statutes applicable to … excise tax laws (except those relating to alcohol, tobacco, narcotics and certain firearms), …

The Division assists other Intelligence offices in special inquiries, drives and compliance programs …
………………………………………………..
excise tax laws
compliance

_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9400
_________________________________________________
1118.8  Office below the District Headquarters

(5) …

Exceptions may be particularly needed … for specialists, such as those trained in … excise tax work
………………………………………………..
excise tax work
_________________________________________________
Wednesday, July 28, 1965

FEDERAL REGISTER

30 F.R. 9402
_________________________________________________
[F.R. Doc. 65-7947; Filed, July 27, 1965; 8:45 a.m.]
_________________________________________________
======================================
Which TAXPAYER are you❓

estate tax returns of U.S. citizens who died while residing abroad

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

citizen taxpayers residing or doing business abroad

citizens residing abroad

U.S. business activity abroad

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

earned income from sources outside the United States

Virgin Island corporations

citizens residing in Puerto Rico and the Virgin Islands

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

employment tax returns of Puerto Rico residents

alien residents of Puerto Rico

Puerto Rican affiliates of domestic taxpayers

governments of Guam and American Samoa concerning the processing of U.S. social security and self-employment tax returns

taxpayers residing abroad
overseas taxpayer

taxpayers who are required to withhold tax on income flowing abroad to nonresident aliens and foreign corporations

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

withholding of tax on foreign corporations

nonresident aliens

tax treatment of distributions to nonresident aliens

nonresident aliens with substantial property or income in the U.S.

taxation of nonresident alien individuals and partnerships

resident foreign corporations

foreign corporations

foreign organizations

foreign business operations

foreign business activity in the United States

foreign business entities ostensibly doing business in the United States

foreign taxpayers deriving income from sources within the United States

compensation of employees of foreign governments

foreign corporations and alien individuals whose property is controlled by the Alien Property Custodian

alien returns

departing aliens
======================================

_________________________________________________
32 F.R. 727-762
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATIONS AND FUNCTIONS
_________________________________________________
This material supersedes the statements on organization and functions published at 30 F.R. 9368-9402
_________________________________________________
Dated: January 12, 1967

[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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 727
_________________________________________________
1113.33 Foreign Tax Assistance Staff

The Foreign Tax Assistance Staff provides leadership within the Service for the development and implementation of comprehensive programs of assistance in tax administration to developing nations, and on occasion, to the more developed nations, in line with the foreign policy of the United States and its commitments to the Organization of American States, the United Nations, and other international institutions

It is the central point of contact within the Service with foreign governments, the State Department and international organizations on all matters involving the exchange of technical assistance in tax administration

The Staff designs broad programs aimed at modernizing and strengthening tax administration in developing countries; …

It provides technical leadership and direction, continually monitors, and periodically evaluates country programs to ensure maximum effectiveness of assistance efforts

The Staff develops and arranges study and observation programs in tax administration for foreign tax officials, which are conducted largely in the United States and occasionally at overseas sites

The Staff maintains close liaison with the De-
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 728
_________________________________________________
partment of State and the Agency for International Development (AID), foreign governments, international organizations, and the Office of the Secretary on matters concerning the foreign tax assistance program, most of which is conducted cooperatively with AID
………………………………………………..
Foreign Tax Assistance Staff

developing nations

developed nations

the United Nations

international institutions

foreign governments

international organizations

developing countries

country programs

foreign tax officials

overseas sites

Agency for International Development (AID)

foreign governments

international organizations

foreign tax assistance program
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 728
_________________________________________________
1113.411 National Office Facilities Branch

… Renders support services to the Foreign Tax Assistance Staff; …
………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 729
_________________________________________________
1113.433 National Office Branch

In addition, performs the following duties pertaining to Service-wide programs: renders support services to the Foreign Tax Assistance Staff; …
………………………………………………..
Foreign Tax Assistance Staff
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 730
_________________________________________________
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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 730
_________________________________________________
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 and in developing and implementing training programs to meet these needs; …

He administers the Teaching Taxes program …


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

foreign tax officials

Teaching Taxes program
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 730
_________________________________________________
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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 730
_________________________________________________
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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 731
_________________________________________________
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 developments 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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 731
_________________________________________________
1113.52 Appellate DivisionOffice of the Director

Accomplishes the Appellate mission of resolving tax controversies without litigation, on a basis which is fair and impartial to both the Government and the taxpayer by developing and supervising (functional supervision) nationwide programs for final appeal consideration, within the Service, of cases involving … excise taxes (other than alcohol, tobacco, narcotics, firearms, and wagering) …


………………………………………………..
excise taxes
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 732
_________________________________________________
1113.53 Audit Division
Office of the Director

Accomplishes the audit mission of … certain excises taxes by developing and supervising (functional supervision) nationwide programs for the examination of tax returns … 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


………………………………………………..
certain excises taxes

compliance

noncompliance
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 732
_________________________________________________
1113.532 Analytical Services Staff

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


………………………………………………..
Taxpayer Compliance Measurement Program

special compliance research

compliance

noncompliance
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 733
_________________________________________________
1113.534 Preexamination Branch

Provides program management for Audit Division’s functional supervision over the determination and selection of the examination workload, including compliance research; measurement of compliance and noncompliance; …


………………………………………………..
compliance research

compliance

noncompliance
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 733
_________________________________________________
1113.537 Post-Examination Branch

Provides program management for Audit Division’s functional supervision over postexamination programs … and activities including … departing aliens

Postreviews Office of International Operations cases …


………………………………………………..
departing aliens

Office of International Operations
——————————————————————
No. 14—5
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 734
_________________________________________________
1113.542 Analytical Services Staff

Provides assistance … in statistical research … and other special compliance research and measurement of voluntary compliance
………………………………………………..
other special compliance research

measurement of voluntary compliance
——————————————————————
measurement of VOLUNTARY COMPLIANCE
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 734
_________________________________________________
1113.543 Centralized Activities Office

… 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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 735
_________________________________________________
1113.545 Delinquent Accounts Branch

Exercises program management responsibility for the Collection Division’s functional supervision of … offers in compromise of statutory additions based on doubt as to liability or doubt as to collectibility (except alcohol, tobacco, firearms, employment, and withholding taxes, …) …


………………………………………………..
withholding taxes
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 735
_________________________________________________
1113.55 Intelligence Division—Office of the Director

Accomplishes the Intelligence mission with reference to enforcement of the criminal status applicable to … certain excise tax laws …


………………………………………………..
certain excise tax laws
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 736
_________________________________________________
1113.553 Investigative Techniques Branch

… performs certain support functions in the accomplishment of the Intelligence mission by: … collaborating with the Foreign Tax Assistance Staff in orienting interested enforcement officials … of … foreign governments …
………………………………………………..
Foreign Tax Assistance Staff

foreign governments
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 736
_________________________________________________
1113.56 Office of International Operations
Director of International Operations

The Office of International Operations administers the Internal Revenue laws and related statutes (except those relating to alcohol, tobacco, narcotics, and firearms) as they relate to 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 income flowing abroad to nonresident aliens and foreign corporations; acts as staff advisor to the Assistant Commissioner (Compliance) in the international area on all compliance functions, and as the international specialist provides assistance and guidance to the Compliance Divisions and makes recommendations on all aspects of international enforcement program to the Assistant Commissioner (Compliance) and the Division Directors concerned; administers the operating provisions of tax conventions and performs and coordinates for the Service all foreign investigations and requests for information (other than those relating to rulings, regulations or assistance in field of foreign tax administration) from foreign countries and
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
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 U.S. tax liabilities, coordinates foreign travel of Service personnel, and maintains foreign posts
………………………………………………..
Office of International Operations

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 income flowing abroad to nonresident aliens and foreign corporations

Assistant Commissioner (Compliance)

international area

compliance functions

international specialist

Compliance Divisions

international enforcement program

tax conventions

foreign investigations

foreign tax administration

foreign countries

U.S. possessions

Alien Property Custodian

foreign currency

foreign travel

foreign posts
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
1113.561 Administrative Office

Responsible for the personnel, training, budget, and fiscal and general administrative services, including procurement and supply, printing, and communication services and other administrative services necessary to the effective operation and management of the Office of International Operations, including Foreign Posts and the Puerto Rico Office

… responsible for … International Transaction estimates

Coordinates … the printing requirements and distribution of special publications, documents and tax forms required by the Office of International Operations, and the distribution of all tax forms to the U.S. Embassies and Consulates
………………………………………………..
Office of International Operations

Foreign Posts

Puerto Rico Office

International Transaction estimates

U.S. Embassies

Consulates
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
1113.562 Collection Division

Receives, processes and, where appropriate, mathematically verifies all tax returns and information items emanating from the foreign area and U.S. possessions; … provides taxpayer service to citizens and aliens … performs required delinquency checks in the overseas area; … 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 U.S. tax liabilities; develops procedures required to process alien returns; determines whether National Office programs and procedures which are geared to district and Service Center processing should be applicable to the international area … collects delinquent accounts of taxpayers residing abroad; … provides collection assistance to foreign governments as provided by tax treaties; develops procedures relating to the collection of delinquent taxes in the foreign area; … provides advice and guidance on collection where performed by the Foreign Posts and personnel detailed overseas; provides guidance and assistance to the governments of Guam and American Samoa concerning the processing of U.S. social security and self-employment tax returns; exercises direct supervision over the Puerto Rico Collection Branch
………………………………………………..
foreign area

U.S. possessions

citizens

aliens

overseas area

tax treaties

foreign countries

foreign currencies

alien returns

international area

taxpayers residing abroad

foreign governments

Foreign Posts

overseas

Guam

American Samoa

Puerto Rico Collection Branch
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
1113.5621 Office Branch

Receives, processes and, where appropriate, mathematically verifies all types of tax returns filed by nonresident aliens, citizens residing abroad, foreign corporations, plus wage and excise, and estate and gift tax returns emanating from the foreign area, withholding agents returns (Form 1042), information returns with respect to foreign corporations (Form 959), and all information returns filed under tax treaties; receives, safeguards and deposits all funds tendered to International Operations in Washington, D.C., in payment of Internal Revenue taxes; …
performs required delinquency checks in the overseas area; … computes and withholds tax due from interest allowed on refunds paid to nonresident aliens; 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 currency in payment of U.S. taxes; develops procedures required to process alien returns; … provides guidance and assistance to the Governments of Guam and American Samoa concerning the processing of U.S. social security and self-employment tax returns
………………………………………………..
nonresident aliens

citizens residing abroad

foreign corporations

foreign area

tax treaties

International Operations in Washington, D.C.

overseas area

foreign countries

foreign currency

alien returns

Guam

American Samoa
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
1113.5622 Delinquent Accounts and Returns Branch

Is responsible for all activities pertaining to the collection of delinquent accounts of nonresident aliens and citizens residing abroad … secures delinquent returns on the basis of assigned investigations or by returns compliance activity … offers in compromise of statutory additions based on doubt as to liability or doubt as to collectibility (except alcohol, tobacco, firearms, employment, and withholding taxes … ), … maintains liaison with the State and Defense Departments and other government agencies as a means of increasing compliance with IRS Regulations by overseas personnel of these departments; develops operating procedures for collecting delinquent accounts and securing delinquent returns in the foreign area; constantly explores means of increasing enforcement powers overseas; requests and lends assistance under the applicable reciprocal collection provisions of tax treaties with foreign governments; …
………………………………………………..
nonresident aliens

citizens residing abroad

returns compliance activity

withholding taxes

compliance

overseas personnel of these departments

foreign area

overseas

tax treaties

foreign governments
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 737
_________________________________________________
1113.5623 Puerto Rico Collection Branch

Receives, possesses and where appropriate, mathematically verifies all tax returns emanating in Puerto Rico and the Virgin Islands, … responsible for all activities pertaining to the collection of delinquent accounts of citizens residing in Puerto Rico and the Virgin Islands … examines …
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________

offers in compromise of statutory additions based on doubt as to liability or doubt as to collectibility (except alcohol, tobacco, firearms, employment, and withholding taxes … ) … maintains liaison with Puerto Rican government …maintains records of alcohol and tobacco tax collections for subsequent transmission to the Puerto Rican government
………………………………………………..
Puerto Rico

Virgin Islands

citizens residing in Puerto Rico and the Virgin Islands

withholding taxes

Puerto Rican government
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________
1113.563 Audit Division

The Audit Division administers an international audit program involving the selection and examination of all types of Federal tax returns filed with the Office of International Operations …

The audit program … is responsible for providing manpower for the annual overseas taxpayer compliance program
Provides advice and guidance on audit work performed by the foreign posts …

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

Performs audit functions relating to the Alien Property Custodian activity

Makes certain that Internal Revenue Agents’ manpower will be applied to the most significant civil enforcement cases in the international area

Is responsible for the maintenance of good relationship with regions and districts and is responsive to their requirements for assistance in the foreign area


………………………………………………..
international audit program

Office of International Operations

overseas taxpayer compliance program

foreign posts

foreign governments

tax conventions

Alien Property Custodian activity

international area

foreign area
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________
1113.5631 Conference Staff

The Conference Staff …

Assigns, controls, coordinates, and reviews Office of International Operations jurisdictional conference cases including those in Puerto Rico, and foreign posts of duty


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

Puerto Rico

foreign posts of duty
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________
1113.5632 Review Staff

Furnishes technical advice to foreign and Puerto Rico posts …

Prepares replies to technical inquiries from taxpayers from all over the world …

Considers applications for exemption from tax from foreign organizations, …


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

taxpayers from all over the world

foreign organizations
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________
1113.5634 Service Branch

Controls all … tax returns received for audit or investigation by the OIO Washington Office, Puerto Rico Office, and the Foreign Operations Division
… maintains controls on statutory expirations for … the
Foreign Operations Division
………………………………………………..
OIO Washington Office

Puerto Rico Office

Foreign Operations Division
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________
1113.5635 Examination Branch

Conducts field and office examinations relative to all types of taxes (except alcohol, tobacco, and firearms) to determine correct liabilities 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
………………………………………………..
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
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 738
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 755
_________________________________________________
1117 Service Centers 1117.2 Programs (2)

Programs assigned the Service Centers include the processing, analysis, and accounting control of income tax returns, estimated tax returns, wage and excise tax returns, … withholding tax documents, …the preparation and certification of payrolls covering the salaries of employees throughout the Internal Revenue Service, …


………………………………………………..
excise tax returns

withholding tax documents

payrolls covering the salaries of employees throughout the Internal Revenue Service
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 755
_________________________________________________
1117.42 Transcription and Document Processing Division

The Transcription and Document Processing Division is responsible for … assembly and distribution of school teaching kits throughout the Nation; …


………………………………………………..
school teaching kits
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 756
_________________________________________________
1117.44 Data Processing Division

(1) The Data Processing Division is responsible for … computation and register listing of payrolls covering salaries of Internal Revenue Service employees; …


………………………………………………..
payrolls covering salaries of Internal Revenue Service employees
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967

32 F.R. 756
_________________________________________________
1117.52 Office of the Director

Within the structure of the Internal Revenue Service Center

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

======================================
1967 – The IRS remembers to include:

maintains liaison with the State and Defense Departments and other government agencies as a means of increasing compliance with IRS Regulations by overseas personnel of these departments

Audits … income tax returns of U.S. Government employees and Puerto Rico residents deriving income from sources outside Puerto Rico
………………………………………………..
STATE and DEFENSE DEPARTMENTS and other GOVERNMENT AGENCIES

income tax returns of U.S. GOVERNMENT EMPLOYEES and Puerto Rican residents deriving income from sources outside Puerto Rico
======================================

_________________________________________________
34 F.R. 1657-1695
_________________________________________________
FEDERAL REGISTER

VOLUME 34

NUMBER 23

Tuesday, February 4, 1969
_________________________________________________
Tuesday, February 4, 1969

FEDERAL REGISTER

34 F.R. 1657
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statement on organization and functions published at 32 F.R. 727-762
_________________________________________________
Dated: January 23, 1969

[SEAL]

William H. Smith,

Acting Commissioner
of Internal Revenue
_________________________________________________
No. 23—5

FEDERAL REGISTER, VOL. 34, NO. 23—TUESDAY, FEBRUARY 4, 1969
_________________________________________________
Tuesday, February 4, 1969

FEDERAL REGISTER

34 F.R. 1695
_________________________________________________
[F.R. Doc. 69-1344; Filed, Feb. 3, 1969; 8:45 a.m.]
_________________________________________________

_________________________________________________
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.]
_________________________________________________

_________________________________________________
32 F.R. 727-762
_________________________________________________

_________________________________________________
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]
_________________________________________________

_________________________________________________
37 F.R. 20960-20990
_________________________________________________
federal register

THURSDAY, OCTOBER 5, 1972

Volume 37

Number 194

PART I

No. 194—Pt. I—1
_________________________________________________
Thursday, October 5, 1972

FEDERAL REGISTER

37 F.R. 20960
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE

Organization and Functions
_________________________________________________
This material supersedes the statements on organization and functions published at 36 F.R. 849-890, 36 F.R. 11946, and 37 F.R. 489-490
_________________________________________________
Dated: September 27, 1972

[SEAL]

Johnnie M. Walters,

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 37, NO. 194—THURSDAY, OCTOBER 5, 1972
_________________________________________________
Thursday, October 5, 1972

FEDERAL REGISTER

37 F.R. 20990
_________________________________________________
[FR Doc.72-16824 Filed 10-4-72;8:45 am]
_________________________________________________

38 F.R. 30011-30012
federal register
WEDNESDAY OCTOBER 31 1973
Volume 38
Number 209
PART I
No. 209—
Pt. I—1
Wednesday October 31 1973
FEDERAL REGISTER
38 F.R. 30011
DEPARTMENT OF THE TREASURY
Internal Revenue Service
SPECIAL SERVICE STAFF COLLECTION DIVISION
Organization and Functions Revocation
Special Service Staff Collection Division Office of Assistant Commissioner (ACTS)
abolished
August 13 1973
FEDERAL REGISTER, VOL. 38, NO. 209

WEDNESDAY, OCTOBER 31, 1973
Wednesday October 31 1973
FEDERAL REGISTER
38 F.R. 30012
1113.654
37 FR 20972
revoked
Dated: October 24 1973
[SEAL]
Donald C. Alexander
Commissioner
[FR Doc.73-23216 Filed 10-30-73 8:45 am]

_________________________________________________
38 F.R. 23341-23342
_________________________________________________
federal register

WEDNESDAY, AUGUST 29, 1973

Volume 38

Number 167

PART I

No. 167—Pt. I—1
_________________________________________________
Wednesday, August 29, 1973

FEDERAL REGISTER

38 F.R. 23341
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
1118.8

37 FR 20989
_________________________________________________
Dated: August 21, 1973

[SEAL]

Donald C. Alexander,

Commissioner
_________________________________________________
1118.8 STABILIZATION DIVISION
_________________________________________________
FEDERAL REGISTER, VOL. 38, NO. 167—WEDNESDAY, AUGUST 29, 1973
_________________________________________________
Wednesday, August 29, 1973

FEDERAL REGISTER

38 F.R. 23342
_________________________________________________
1118.81 COMPLIANCE AND ENFORCEMENT BRANCH

1118.82 TECHNICAL AND SERVICES BRANCH

1118.9 OFFICES BELOW THE DISTRICT HEADQUARTERS
_________________________________________________
[FR Doc.73-18318 Filed 8-28-73;8:45 am]
_________________________________________________
compliance

excise
_________________________________________________

_________________________________________________
39 F.R. 11572-11610
_________________________________________________
federal register

FRIDAY, MARCH 29, 1974

Volume 39

Number 62

PART I

No. 62—Pt. I—1
_________________________________________________
Friday, March 29, 1974

FEDERAL REGISTER

39 F.R. 11572
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statements on organization and functions published at 37 FR 20961-20990, 38 FR 23341 and 23342, and 38 FR 30011 and 30012
_________________________________________________
Dated: March 25, 1974

[SEAL]

Donald C. Alexander,

Commissioner of Internal Revenue
_________________________________________________
FEDERAL REGISTER, VOL. 39, NO. 62 FRIDAY, MARCH 29, 1974
_________________________________________________
Friday, March 29, 1974

FEDERAL REGISTER

39 F.R. 11610
_________________________________________________
[FR Doc.74-7341 Filed 3-28-74;8:45 am]
_________________________________________________

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”

Luther Strange (@SenatorStrange) United States Senator, Alabama, 326 Russell Senate Office Building, Washington, DC 20510 (202) 224-4124, has a letter sent to him 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”


Luther Strange
U S Senator
326 Russell Senate Office Building
Washington, DC 20510

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”