Tag Archives: 1972 (Thursday October 5)

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (31 pages) Volume 37 Number 194 (with Index / Functions)


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Thursday, October 5, 1972
37 Federal Register
Page 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

1100  ORGANIZATION AND STAFFING

1110  Organization and Functions of the Internal Revenue Service

1111  Establishment of the Internal Revenue Service

1111.1  MISSION

The mission
of the
Service
is to
encourage
and
achieve
the
highest possible degree
of
voluntary compliance
with the
tax laws
and
regulations
and to
maintain
the
highest degree
of
public confidence
in the
integrity
and
efficiency
of the
Service

This includes communicating
the
requirements of the law
to the
public,
determining the extent
of
compliance
and
causes
of
noncompliance,
and
doing all things needful
to a
proper enforcement of the law

1111.2  ORGANIC ACT

(1) The
Office of the Commissioner
of
Internal Revenue

was
established
by an
act of Congress
(12 Stat. 432)
on
July 1, 1862,
and the
first Commissioner
of
Internal Revenue

took office on
July 17, 1862

(2) The
act of July 1 provided:

“* * * That for the purpose
of
superintending
the
collection
of
internal duties,
stamp duties,
licenses,
or
taxes imposed by this Act,
or
which may be hereafter imposed,
and
of assuming the same,
an
office is hereby created
in the
Treasury Department
to be
called
the
Office of the Commissioner
of the
Internal Revenue
; * * *
Commissioner of Internal Revenue, * * *
shall be charged,
and
hereby is charged,
under the
direction
of the
Secretary of the Treasury,
with
preparing
all the
instructions,
regulations,
directions,
forms,
blanks,
stamps,
and
licenses,
and
distributing
the
same or any part thereof,
and
all other matters pertaining
to the
assessment
and
collection
of the
duties,
stamp duties,
licenses,
and
taxes,
which may be necessary to carry
this
Act into effect,
and
with the
general superintendence
of
his office,
as aforesaid,
and
shall have
authority,
and
hereby
is
authorized
and
required,
to
provide proper
and
sufficient
stamps
or
dies
for
expressing
and
denoting
the
several stamp duties,
or the
amount thereof in the case
of
percentage duties,
imposed
by this
Act,
and to
alter
and
renew
or
replace
such
stamps
from
time to time,
as occasion shall require; * * *”

(3) By
common parlance
and
understanding
of the
time,
an
office of the importance
of the
Office of Commissioner
of
Internal Revenue

was a
bureau

The Secretary of the Treasury
in
his report
at the
close of the calendar year
1862
stated that

“The Bureau of Internal Revenue
has
been organized under
the
Act
of the
last session * * *”

Also it can be seen
that
Congress
had
intended to establish
a
Bureau of Internal Revenue,
or
thought they had,
from the act
of
March 3, 1863,
in
which provision was made
for the
President
to
appoint
with
Senate confirmation
a
Deputy Commissioner
of
Internal Revenue

“who shall be charged with such duties
in the
bureau of internal revenue
as
may be prescribed
by the
Secretary of the Treasury,
or
as may be required by law,
and
who shall act
as
Commissioner of internal revenue
in the
absence of that officer,
and
exercise
the
privilege
of
franking
all
letters
and
documents
pertaining
to the
office of internal revenue

In other words,

“the office of internal revenue

was

“the bureau of internal revenue,”
and the
act of July 1, 1862
is the
organic act
of
today’s
Internal Revenue Service

1111.3  HISTORY

1111.31  Internal Taxation

Madison’s Notes
on the
Constitutional Convention
reveal clearly
that the
framers
of the
Constitution
believed
for
some time that the principal,
if
not sole,
support
of the
new Federal Government
would be
derived
from
customs duties
and
taxes
connected
with
shipping
and
importations

Internal taxation
would
not be resorted to except infrequently,
and for
special reasons

The first resort
to
internal taxation,
the
enactment
of
internal revenue laws
in
1791
and in the following
10 years,
was
occasioned by the exigencies
of the
public credit

These first laws were repealed
in
1802

Internal revenue laws
were
reenacted
for the
period 1813-17
when the
effects
of the
war of 1812
caused
Congress
to
resort
to
internal taxation

From 1818 to 1861,
however,
the
United States
had no
internal revenue laws
and the
Federal Government
was
supported
by the
revenue
from
import duties
and the
proceeds from the sale of public lands

In 1862
Congress
once more levied
internal revenue taxes

This time
the
establishment
of an
internal revenue system,
not exclusively dependent upon
the
supplies
of
foreign commerce,
was permanent

1111.32  Background and Evolution of Present Organization

(1) Before the
establishment
of the
Office of Commissioner
of
Internal Revenue
,
taxes
were
collected
by
Supervisors
of
collection districts
who were
appointed
by the
President,
subject to
Senate confirmation

These Supervisors
worked under
the
direct control
of the
Treasury Department

The Revenue Act of 1813
provided,
for the
first time,
for a
Collector
and a
Principal Assessor
for
each collection district,
and for
deputy collectors
and
assistant assessors

Collectors
and
Assessors
appear
to be the
original forerunners
of the
20th century
Collectors of Internal Revenue
and
Internal Revenue Agents in Charge

(2) Since
1862,
the
Internal Revenue Service
has
undergone
a
period
of
steady growth
as the
means
for
financing
Government
operations shifted
from the
levying
of
import duties
to
internal taxation

Its expansion received considerable impetus
in
1913
with the
ratification
of the
16th Amendment
to the
Constitution
under which
Congress
received
constitutional authority
to
levy taxes
on the
income
of
individuals
and
corporations

With the enactment
of
income tax laws
the
work
of the
Revenue Service
began
to
take on
a
highly technical character

(3) From the
World War I period
through
1951,
the
basic organizational structure
of the
Internal Revenue Service
remained
essentially unchanged
even
though there were marked increases
in the
number
of taxpayers
serviced,
revenue receipts,
employees
and the
overall workload

The Service
was
organized,
in
Washington
and the
field,
on a
program
or
“type of tax” basis,
with
jurisdictionally
separate organizations,
or
Units,”
charged with
the
administration
of
different types of taxes

1111.4  REORGANIZATION PLAN NO. 1 OF 1952 AND OTHER CHANGES

(1) On
January 14, 1952,
the
President of the United States
submitted to
Congress
Reorganization Plan No. 1 of 1952,
calling
for a
comprehensive reorganization
of the
Internal Revenue Service

On March 13, 1952,
the
last motion to defeat the plan
was
voted down
in the
Senate,
and the
plan became effective
on
March 15, 1952

(2) Reorganization Plan No. 1 of 1952
brought about four basic changes
in the
Internal Revenue Service:

(a) The
organization
of the
Service
along
functional lines—i.e.,
operations,
administration,
technical,
planning,
and
inspection;

(b) The
abandonment
of the
system
of
political appointments
to
positions below
the
Commissioner;

(c) The
integration
of
most field revenue programs
under
District Directors
of
Internal Revenue
;
and

(d) The
establishment
of a
system
of
regional administration
under
Regional Commissioners
of
Internal Revenue

(3) The
Reorganization Plan
provided authority
for the
establishment
of
25 Offices of Regional Commissioners
(referred to as
District Commissioners
in the Plan)

By December 1, 1952,
the
offices
of
17 regional commissioners
had
been established

The major field programs, including
alcohol
and
tobacco
tax enforcement,
were
integrated
under district directors;
the
appellate program
and the
permissive
alcohol
and
tobacco
tax
functions
were
placed
in the
offices
of
regional commissioners;
and,
in the
National Office,
all
activities
were
placed
under
Assistant Commissioners
for
Inspection;
Operations;
and
Technical;
an
Assistant to the Commissioner,
and an
Administrative Assistant to the Commissioner

(4) In
1953,
a
number
of
organizational refinements
were
effected

The number of regions
was
reduced to nine;
the
field operations
of
alcohol
and
tobacco
tax
were centralized
at the
regional level;
and the
delinquent accounts
and
returns program
was
transferred
from the
Audit Divisions
in the
Offices of District Directors
to their
Collection Divisions

In the
National Office,
the
position
of
Deputy Commissioner
was
established
and the
Bureau of Internal Revenue
was
redesignated
as the
Internal Revenue Service

(5) Other significant changes
since
1953
include
establishment
of the
Offices of Assistant Commissioners
for
Administration,
Data Processing,
and
Planning
and
Research;
redesignation
of the
Assistant Commissioner (Operations)
as the
Assistant Commissioner (Compliance);
discontinuance
of the
Columbus
and
Toledo (Ohio) districts
and
consolidation
of the
Upper
and
Lower
Manhattan districts
,
effective
January 1, 1960;
establishment
of the
Anchorage (Alaska) district
on
January 1, 1961;
transfer
on
September 1?, 1963,
of the
Director of Practice
from the
Internal Revenue Service
to the
Office of the Secretary of the Treasury
to be under the


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Internal Revenue Service TAXPAYERS – 1972 (Thursday, October 5) 37 Federal Register Pages 20960-20990

_________________________________________________
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ALIEN INDIVIDUALS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

taxes due from the ALIEN PROPERTY CUSTODIAN
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations

ALIEN RESIDENTS of PUERTO RICO
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

ALIENS
(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5623)
Taxpayer Service Branch

DEPARTING ALIENS
(1972 37 F.R. 20971 1113.65)
Collection Division—Office of the Director
(1972 37 F.R. 20988 1118.5)
Collection and Taxpayer Service Division

NONRESIDENT ALIEN
(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division

NONRESIDENT ALIEN ESTATES
(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5621)
Receipts and Processing Branch

NONRESIDENT ALIEN INDIVIDUALS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

NONRESIDENT ALIEN INDIVIDUALS and PARTNERSHIPS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

NONRESIDENT ALIENS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5621)
Receipts and Processing Branch
(1972 37 F.R. 20967 1113.5622)
Accounts Maintenance Branch
(1972 37 F.R. 20967 1113.5624)
Delinquent Accounts and Returns Branch
(1972 37 F.R. 20968 1113.5645)
Examination Branch
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch
(1972 37 F.R. 20978 1113.926)
Pension Trust Branch

NONRESIDENT ALIENS or U.S. citizens RESIDING ABROAD
(1972 37 F.R. 20968 1113.5645)
Examination Branch

NONRESIDENT ALIENS with SUBSTANTIAL PROPERTY in the United States
(1972 37 F.R. 20968 1113.5645)
Examination Branch

NONRESIDENT ALIENS with SUBSTANTIAL PROPERTY or INCOME in the United States
(1972 37 F.R. 20968 1113.5645)
Examination Branch

AMERICAN SAMOA
(1972 37 F.R. 20967 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5622)
Accounts Maintenance Branch

CITIZEN TAXPAYERS DOING BUSINESS ABROAD
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20968 1113.5645)
Examination Branch

CITIZEN TAXPAYERS RESIDING ABROAD
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20968 1113.5645)
Examination Branch

CITIZEN TAXPAYERS RESIDING or DOING BUSINESS ABROAD
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20968 1113.5645)
Examination Branch

CITIZENS
(1972 37 F.R. 20967 1113.5624)
Delinquent Accounts and Returns Branch

FOREIGN BUSINESS ACTIVITY in the UNITED STATES
(1972 37 F.R. 20968 1113.566)
Research, Tax Treaty and Technical Services Division

FOREIGN BUSINESS ENTITIES ostensibly DOING BUSINESS in the UNITED STATES
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

FOREIGN BUSINESS OPERATIONS
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

CONTROLLED FOREIGN CORPORATIONS
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

CONTROLLED FOREIGN CORPORATIONS and their U.S. SHAREHOLDERS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

FOREIGN CORPORATIONS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5621)
Receipts and Processing Branch
(1972 37 F.R. 20968 1113.5645)
Examination Branch
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

RESIDENT FOREIGN CORPORATIONS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

EMPLOYEES of FOREIGN GOVERNMENTS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

FOREIGN ORGANIZATIONS
(1972 37 F.R. 20968 1113.5642)
Review Staff

FOREIGN PERSONAL HOLDING COMPANIES
(Forms 957 and 958)

(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5621)
Receipts and Processing Branch

FOREIGN TAXPAYERS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20968 1113.5645)
Examination Branch

FOREIGN TAXPAYERS DERIVING INCOME from SOURCES WITHIN the UNITED STATES
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations
(1972 37 F.R. 20968 1113.5645)
Examination Branch

GUAM
(1972 37 F.R. 20967 1113.562)
Washington Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5622)
Accounts Maintenance Branch

Earned Income from Sources without the United States
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

foreign tax matters which involve determination of sources of income
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

Income Affected by Treaty
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

EMPLOYEES of INTERNATIONAL ORGANIZATIONS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

MUNICIPALITIES
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

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
(1972 37 F.R. 20967 1113.5624)
Delinquent Accounts and Returns Branch

POSSESSIONS
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

PUERTO RICAN
(1972 37 F.R. 20967 1113.563)
Puerto Rico Collection and Taxpayer Service Division

PUERTO RICAN AFFILIATES of DOMESTIC TAXPAYERS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

PUERTO RICO
(1972 37 F.R. 20967 1113.563)
Puerto Rico Collection and Taxpayer Service Division
(1972 37 F.R. 20967 1113.5641)
Conference Staff
(1972 37 F.R. 20968 1113.5642)
Review Staff
(1972 37 F.R. 20968 1113.5644)
Service Branch
(1972 37 F.R. 20968 1113.5645)
Examination Branch
(1972 37 F.R. 20970 1113.6434)
Accounting Operations Branch

PUERTO RICO RESIDENTS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

PUERTO RICO RESIDENTS DERIVING INCOME from SOURCES OUTSIDE PUERTO RICO
(1972 37 F.R. 20968 1113.5645)
Examination Branch

STATES
(1972 37 F.R. 20976 1113.911)
Corporation Tax Branch

OVERSEAS TAXPAYER
(1972 37 F.R. 20967 1113.564)
Audit Division

TAXPAYERS under JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1972 37 F.R. 20968 1113.565)
Foreign Operations Division

TAXPAYERS under the JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to FOREIGN CORPORATIONS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to FOREIGN CORPORATIONS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to NONRESIDENT ALIENS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations

U.S. BUSINESS ACTIVITY ABROAD
(1972 37 F.R. 20968 1113.566)
Research, Tax Treaty and Technical Services Division

U.S. CITIZENS RESIDING ABROAD
(1972 37 F.R. 20968 1113.5645)
Examination Branch

U.S. CITIZENS who DIED while RESIDING ABROAD
(1972 37 F.R. 20968 1113.5645)
Examination Branch

U.S. GOVERNMENT EMPLOYEES and Puerto Rico residents deriving income from sources outside Puerto Rico
(1972 37 F.R. 20968 1113.5645)
Examination Branch

U.S. POSSESSIONS
(1972 37 F.R. 20966 1113.56)
Office of International Operations—Director of International Operations

U.S. TAXPAYER BUSINESS and TRUST INTEREST OUTSIDE of UNITED STATES
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

U.S. TAXPAYER TRUST INTEREST OUTSIDE of UNITED STATES
(1972 37 F.R. 20969 1113.5661)
Research and Tax Treaty Branch

U.S. TERRITORIES
(1972 37 F.R. 20970 1113.6434)
Accounting Operations Branch

U.S. VIRGIN ISLANDS
(1972 37 F.R. 20973 1113.711)
Operations Branch

VIRGIN ISLAND CORPORATIONS
(1972 37 F.R. 20968 1113.5645)
Examination Branch

VIRGIN ISLANDS
(1972 37 F.R. 20967 1113.563)
Puerto Rico Collection and Taxpayer Service Division
(1972 37 F.R. 20970 1113.6434)
Accounting Operations Branch
(1972 37 F.R. 20973 1113.711)
Operations Branch

WITHHOLDING AGENTS
(Forms 1042)

(1972 37 F.R. 20966 1113.562)
Washington Collection and Taxpayer Service Division

WITHHOLDING AGENTS returns
(Forms 1042 / Forms 1042S)
(1972 37 F.R. 20967 1113.5623)
Taxpayer Service Branch
======================================
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1972 (Thursday, October 5) 37 Federal Register 20960-20990 (31 pages) Volume 37 Number 194 (Internal Revenue Service: ORGANIZATION and FUNCTIONS)


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