Tag Archives: Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1961 (Saturday July 15) 26 F.R. 6372-6395 (14 pages) Volume 21 Number 250

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


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

Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

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

1112 Service organization

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

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

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

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

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

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

The Alcohol and Tobacco Tax
branch offices

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

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

who also carries the title of
Chief, Appellate Division

The Regional Counsel
also maintain and supervise
branch offices

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

There are some 900 local offices

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

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

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

(7) Location of the Internal Revenue
regional

and
district
offices

is given in
Appendix A

The Alcohol and Tobacco Tax
branch offices

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

1113 National office

1113.1 Mission

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

1113.2 Basic organization

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

1113.3 Office of the Commissioner

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

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

1113.31 Deputy Commissioner

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

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

1113.32 Assistant to the Commissioner

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

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

The Assistant to the Commissioner
makes independent studies for the
Commissioner

1113.33 Fiscal Management Division

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

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

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

The Division consists of two branches:

Accounting Branch
and
Budget Branch

1113.331 Accounting Branch

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

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

1113.332 Budget Branch

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

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

1113.4 Office of Assistant Commissioner(Administration)

The Assistant Commissioner
(Administration)

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

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

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

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

1113.41 Facilities Management Division

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

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

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

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

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

This Division consists of:

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

1113.411 Emergency Planning Branch

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

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

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

1113.412 Office Services Branch

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

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

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

1113.413  Publications Branch

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

1113.414 Standards and Programs Branch

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

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

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

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

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

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

1113.42  Personnel Division

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

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

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

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

The Division consists of the following branches:

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

1113.421 Employee Relations Branch

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

The Branch participates in the evaluation of all Service personnel programs

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

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

1113.422 Employment Branch

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

The Branch participates in the evaluation of all Service personnel programs

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

1113.423 National Office Branch

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

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

1113.424 Position Classification Branch

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

The Branch participates in the evaluation of all Service personnel programs

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

1113.43  Public Information Division

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

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

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

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

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

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

1113.44 Reports Division

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

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

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

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

1113.441 Reports Compilation Branch

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

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

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

1113.442 Reports Management Branch

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

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

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

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

1113.443 Reports Planning Branch

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

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

1113.45  Training Division

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

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

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

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

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

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

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

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

It consists of the following branches:

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

1113.451 Management Programs Branch

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

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

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

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

1113.452 National Office Training Branch

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

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

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

1113.453 Technical Programs Branch

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

It assists in the identification of training needs

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

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

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

It administers
the
correspondence training program
and
provides centralized grading service

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

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

1113.5 Office of Assistant Commissioner (Inspection)

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

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

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

At the National Office
level he supervises two divisions:

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

1113.51 Internal Audit Division

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

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

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

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

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

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

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

1113.511 Field Coordination Branch

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

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

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

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

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

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

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

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

1113.512 Operations Branch

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

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

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

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

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

Responsible for conducting audits of
regional
and
district
offices

as assigned by the
Director

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

1113.513 Program Development Branch

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

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

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

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

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

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

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

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

1113.52 Internal Security Division

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

The program includes
personnel background investigations
and
investigations of complaints
or
allegations of misconduct
or
irregularities,
including criminal,
concerning Service employees

The program also includes background investigations of certain applicants for enrollment to practice before the
Internal Revenue Service,
investigations of charges against tax practitioners,
formal investigations of accidents involving Service employees or property,
investigations of complaints alleging discrimination, in violation of the
Government Employment Policy
and the maintenance of records and case files relating to investigations conducted

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

The Division
is composed of four branches:

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

1113.521 Complaint Case Coordination Branch

The Branch
controls
and
coordinates
on a nation-wide basis the
Internal Security Division function
of investigating alleged violations of
Federal criminal statutes
and of the
regulations
and
rules
governing the conduct of
Service personnel;
charges against persons enrolled to practice before the
Internal Revenue Service,
and
special investigations as required for the
Commissioner
and other components of the
Treasury Department

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

(a) Assure that the scope of the investigations and the evidence are sufficient to provide a basis for conclusions by management and/or the
Department of Justice;

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

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

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

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

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

1113.522 Investigations Branch

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

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

In addition the Branch
conducts investigations of alleged violations of
Federal criminal statutes
and
rules
and
regulations
governing the conduct of Service personnel;
charges against persons enrolled to practice before the
Internal Revenue Service;
formal investigations under the
Federal Tort Claims Act;
Government Employment Policy complaint cases,
and other special investigations as may be required for the
Commissioner
and other components of the
Treasury Department

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

1113.523 Planning and Programming Branch

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

This includes formulating policies; de-

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6376

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

1113.524 Security Case Coordination Branch

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

The Branch
reviews reports submitted by the
National
and
field
offices

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

These reports cover all
character
and
security
cases,
all
National Agency Check and Inquiry (NACI),
and
enrollee applicant cases
in which
unfavorable
or
questionable information
is disclosed,
formal investigations under the
Federal Tort Claims Act,
and
Government Employment Policy complaint cases

The purpose of these reviews is to:

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

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

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

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

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

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

1113.6  Office of Assistant Commissioner (Operations)

The Assistant Commissioner (Operations)
is the principal assistant to the
Commissioner
on all matters pertaining to the operations programs of the Service and in providing effective
functional supervision
of operations activities in the field

These include the
collection of taxes,
the
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
the
administration of laws relating to
alcohol,
alcoholic beverages,
tobacco
and
firearms,
and the
implementation
and
operation
of the
IRS Automatic Data Processing System
and for providing data processing services

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

1113.61  Alcohol and Tobacco Tax DivisionOffice of the Director

Develops and coordinates
policies
and
programs
with respect to, and
administers
and
enforces
the
Internal Revenue laws
relating to
alcohol,
alcoholic beverages,
tobacco,
and
firearms,
the
Federal Alcohol Administration Act,
the
Liquor Enforcement Act of 1936,
and
related laws

1113.611 Executive Assistant

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

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

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

Provides required
office management
and
administrative services
for the
National Office Division

1113.612 National Office Laboratory

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

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

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

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

Coordinates the
National Office
and
Regional Laboratory Programs

1113.613  Basic Permit and Trade Practice Branch

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

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

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

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

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

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

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

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

1113.614  Enforcement Branch

Responsible for:
Formulating
and
developing
policies,
programs,
procedures,
and
regulations
relating to the
investigation,
prevention
and
detection
of
willful
and/or
fraudulent
violations
of the
Internal Revenue Liquor and Tobacco Laws,
the
Liquor Enforcement Act of 1936,
the
Federal Alcohol Administration Act,
and the
National
and
Federal Firearms Acts;
control
and
coordination
of the
law enforcement activities
of the
Division
with related
functions
of other
Federal Agencies
and with those of
state authorities;
adaptation of investigative techniques
and
procedures
to the varying needs of different
regions,
to a diversity of
state control laws
and their fluctuating requirements
and to the constantly changing
social
and
economic
conditions
affecting the
enforcement operations
of the
Division;
providing
guidance
and
training
to field elements, for effective application of
policies
and
programs;
and appraising management of
field offices;
as it relates to their enforcement
function,
through a planned on-site evaluation program

1113.615  Permissive Branch

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

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

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

1113.616  Tobacco Tax Branch

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

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

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6377

handling of
tobacco materials

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

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

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

1113.62  Appellate DivisionOffice of the Director

Directs and supervises activities of the
division
which is responsible for
planning,
programming,
guiding,
and
evaluating
Servicewide,
Appellate operations

These operations consist of
holding administrative hearings
and
deciding the disposition of cases in which the determination of a
District Director
has been protested or made the subject of a petition for review by the
Tax Court

The cases involve
income,
profits,
estate,
gift,
employment,
and
excise taxes
(other than
alcohol,
tobacco,
narcotics,
firearms
and
wagering),
offers in compromise,
and
refund claims
and
overassessments
including an analysis of large refund cases before review by the
Congressional Joint Committee on
Internal Revenue Taxation

Supervises centralized operations consisting of the
review
and
recommended
approval
or
disapproval
of final closing agreements for past taxable years,
the
disposition of issues in disputed
Excess Profits Tax cases
under
section 722 of the 1939 Code,
the furnishings of expert valuation
advice
and
assistance,
and the approval of certain administrative actions which have not been
delegated
to the field
such as the
transfer of cases
and the
reopening of cases previously closed by
Form 870-AD
or its equivalent

1113.621 Coordination and Management Staff

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

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

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

Performs coordination
functions
across
regional lines
and with
other Service elements

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

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

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

1113.622 Excess Profits Tax Council

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

Prepares interpretive rulings on
section 722 matters

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

1113.623 Operations Analysis Branch

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

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

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

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

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

Plans and conducts a visitation program to keep advised of the
adequacy
and
accuracy
of the
reporting
and
recordkeeping
systems
and assists the
regional offices
in solving problems involved in
preparing
and
simplifying
statistical reports

1113.624 Procedure and Closing Agreement Branch

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

Coordinates all procedural changes with other segments of the
Service

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

Reviews all final closing agreements relating to tax liability for past years or matters in returns already filed, preliminary to acceptance by the
Commissioner

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

1113.625 Settlement Analysis Branch

Reviews and analyzes reports on closed cases received from
regional Appellate Divisions
to test the quality of the decision reached,
the uniformity of treatment of issues,
and the
compliance with procedural instructions
or the
need for clarifying advice

Identifies troublesome
technical
or
administrative
areas
and recommends solutions to assist
regional offices
meet their objectives

Makes special studies, such as an analytical review of
Session,
Reconsideration,
Affirmative Issue,
and
Fraud cases,
to assist the
Director
and
his staff
in their current programming efforts and long range planning

Analyzes requests for technical advice, and prepares a digest of the reply or of other technical communications, for dissemination to
regional offices
when information is of
national interest

Maintains the central files including sensitive case reports, and provides general administrative services for the
Division

1113.626 Special Services Branch

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

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

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

Provides expert witnesses to testify at trials involving complex valuation issues

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

1113.63  Audit DivisionOffice of the Director

Develops,
programs,
evaluates,
coordinates,
and
guides
audit enforcement activities
(other than in the
alcohol,
tobacco,
narcotics,
firearms,
and
wagering
tax areas)
in furtherance of
promoting
and
maintaining
the
most effective methods of audit operations in the
National,
Regional
and
District
Offices

1113.631 Administrative Services Office

Performs or furnishes from a central source, varied administrative services relating to the
Division
as a whole which cannot be performed effectively at the
Branch
or other operating organizational levels

1113.632 Visitation Staff

Conducts planned systematic visitation program to
field offices
for on-site
evaluation,
guidance
and
assistance

Prepares objective
analyses,
reports
and
recommendations
with respect to
field operations
for management
appraisals
and
decisions

1113.633 Analysis Branch

Develops,
studies,
makes analyses
and
conducts test
and
research projects
that will assist the
Division Director
in appraising the effectiveness of
regional management operations

Also, in collaboration with the
Reports Division,
reviews existing management reporting and recording systems in the development of new systems or improvement of existing systems

1113.634 Management Branch

Identifies and drafts recommended basic policies of the
Service
as they relate to
audit enforcement activities

Plans and develops,
or
assists in planning and developing,
audit programs,
systems
or
methods
which will best achieve stated policies

Consults and coordinates with all offices engaged in planning projects affecting audit activities

1113.635 Operations Branch

Performs certain operating
functions
of the
Audit Division
considered administratively infeasible to decentralize

These fall in two general areas

(1) coordination,
review,
and
performance evaluation
with respect to
offers in compromise,
including
planning
and
programming

No. 135—8

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6378

therefor, and

(2) coordination, control, and review of tax cases involving overassessments (requiring Joint Committee review) and cases involving special features such as restricted interest, recomputations, jeopardy assessment, post review, and trial or settlement by the Department of Justice

1113.636 Procedures Branch

Develops and implements programs initiated in or through the Management and Analysis Branches

Provides procedural instructions for all phases of Regional and District operations, prepares forms to effect procedural uniformity, and participates in studies and visits to evaluate existing procedures or effect their change

1113.637 Technical Development Branch

Establishes and maintains quality standards for the examination of returns through the study and development of audit methods and techniques to ensure that examining officers have the proper guides with which to conduct examinations effectively and efficiently

Determines all technical training needs of audit personnel, recommends appropriate training programs relative thereto, and develops various training courses and materials necessary for training the field office technicians

Maintains close contact with field offices, and consults and cooperates with the Office of the Assistant Commissioner (Administration), in connection with all training matters

1113.638 Uniform Audit Branch

Establishes and maintains quality standards for district and regional review of completed work; coordinates with the Technical Development Branch in the establishment and maintenance of quality standards for the examination of returns; and coordinates review activities between the districts and regions and with other National Office functions

Represents the Audit Division in matters involving legislation, regulations and rulings, or other technical matters

Handles communications and correspondence from taxpayers, tax practitioners, Members of Congress, and others, involving legal, factual and administrative questions that have arisen in specific cases as a result of the Service’s administrtaion [administration] of the Internal Revenue laws

1113.64 Automatic Data Processing DivisionOffice of the Director

Directs and supervises the activities of the division in the performance of its assigned responsibilities for development of programs, systems, methods and procedures for implementation and operation of the Internal Revenue Service Automatic Data Processing Plan, the accounting for the internal revenue, and the receipt and integrated processing of tax returns and payments

This includes the development of systems integrating manual, mechanical and electronic data processing operations, and the electronic processing of data in conformance with the administrative provisions of the Internal Revenue Code, in order to provide service at a minimum cost and with a maximum of voluntary tax payments

1113.641 Administrative Office

Provides administrative services common to the entire division

1113.642 Visitation Staff

Responsible for a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up; coordinating and maintaining close liaison with each of the several branches of the division for the purpose of inquiring into specific field activities of special interest to each branch and keeping each fully appraised of conditions and developments in the field

1113.643 Analysis Branch

Reviews, analyzes, interprets, and evaluates program status and progress for the Division Director, his assistant and staff (including branch chiefs)

Supervises and analyzes work planning and control systems

Reviews and evaluates proposed staffing and financial plans and develops recommendations for allocation of funds for field offices

Develops and recommends budgetary estimates

Collaborates with the Reports Division in the development, review and administration of a field reporting system which provides management reports essential for the evaluation and measurement of activities in field offices

Confers and collaborates with officials of the Internal Revenue Service, the Treasury Department, and other government agencies, and visits field offices in the performance of these functions

1113.644 Management Branch

Coordinates the establishment of division objectives; develops policies to achieve these objectives; provides assistance to field elements in the development of objectives and programs designed to effectively carry out policies and programs; and establishes management objectives in such areas as organization, staffing, communications, etc

Assures coordination and correlation of data processing programs and develops guidelines for the development and control of all programs utilizing electronic or electrical equipment

Staff members serve as representatives of the Director on standing and ad hoc committees and coordinate the activities of the division with other elements of the Service

1113.645 Operations Branch

The Operations Branch is responsible for the mechanical and automatic processing of such data as is required to be processed in the National Office

1113.646 Programming Branch

Responsible for systems application and programming required to process Internal Revenue data through electrical accounting and electronic data processing machines

This responsibility includes the analysis and design in detail of specifications necessary to perform approved programs by machine in all Service Centers and the Computer Center and the translation of such systems into machine instructions for all Service Centers and the Computer Center

These instructions must contain check points, validity and accuracy tests and required control print-outs

The programming Branch is responsible for putting machine instructions into a confirmed readiness status by completely testing and debugging the routines by such processes as desk checking, machine testing, and volume and compatibility testing and the preparation of detailed machine operating specifications

In addition, the branch is responsible for maintaining all program routines after they have become operational

1113.647 Systems Branch

Plans, directs and administers the development, preparation, issuance and interpretation of all systems and procedures necessary to implement policies and programs in all phases of district office, regional service center, and computer center accounting and processing activities

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

Establishes and maintains the procedures manual and operations list for the district offices, the regional service centers, and the computer center to cover all the procedures and operations in the respective offices

Through field visits reviews the operation of existing systems and procedures to determine areas for improvement

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

1113.648 Computer Center

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

Receives input data from Service Centers and processes against master file

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

Performs other machine data processing activities as required

1113.65 Collection Division
Office of the Director

Directs and supervises the activities of the Collection Division in the performance of its assigned responsibilities for collection of delinquent accounts, obtaining delinquent returns, and the processing and review of collection operations centralized in the National Office

This includes the development of collection and enforcement programs and systems for the effective discharge of the nationwide collection enforcement functions and the control and follow-up of programs by means of analysis and on-site visitation of field activities

1113.651 Administrative Office

Provides administrative services common to the entire division

1113.652 Visitation Staff

Responsible for a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up coordinating and maintaining close liaison with each of the several branches of the Division for the purpose of inquiring into specific field activities of special interest to each branch and keeping each fully appraised of conditions and developments in the field

1113.653 Analysis Branch

Reviews, analyzes, interprets and evaluates pro-

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gram status and progress for the Division Director, his assistant and staff (including branch chiefs)

Develops, supervises and analyzes work planning and control systems

Reviews and evaluates proposed staffing and financial plans and develops recommendations for allocation of funds for field offices

Develops and recommends budgetary estimates

Collaborates with the Reports Division in the development review and administration of a field reporting system which provides management reports essential for the evaluation and measurement of collection enforcement activities in field offices

Confers and collaborates with officials of the Internal Revenue Service, the Treasury Department, and other government agencies, and visits field offices in the performance of these functions

1113.654 Management Branch

Plans, develops and establishes the immediate and long range objectives of the Collection Enforcement and Compliance Programs; plans the institution or maintenance of an effective and balanced collection Enforcement Program; studies and recommends improved methods for the organization and general management of collection enforcement functions; searches out and develops the most effective methods and techniques for use of enforcement personnel and prepares handbooks and other means of conveying guidance in these matters; identifies training needs, establishes the technical concepts to be presented in programs designed to meet these needs, and evaluates training programs in terms of improvement in operations and soundness of technical concepts; and reviews the effectiveness of Collection Enforcement and Compliance Programs to ascertain that objectives are being met and providing consultative services to National and Field officials regarding these programs

Confers and collaborates with officials of the Internal Revenue Service and other government agencies relating to these functions

Confers with taxpayers and/or their representatives relating to collection matters

1113.655 Operations Branch

Reviews and processes all cases requiring approval of the Joint Committee on Internal Revenue Taxation (overassessments of $100,000 or more); adjustments of World War II Excess Profits Tax, adjustments of Post-War Credit; judgments of the District Courts and the Court of Claims; administrative settlements by the Department of Justice; and all interim allowances in respect to overpayments of tax under section 22(d) (6) of the 1939 Code (LIFO)

In connection with the above, advises district directors in order that the administrative provisions of the Code relating to assessments, collections, abatements, credits, refunds, and restricted interest will be properly applied in the final settlement of the cases

Performs other functions retained by the National Office, such as: Offsets of claims and debts; redemption of government securities; etc

Administers the publicity provisions of the law and regulations with respect to applications to inspect returns and related documents by Congressional Committees, United States Government offices in Washington, and Governors of the various States or, in the case of returns in the custody of the National Office, by any person, and furnishes copies where appropriate

Certifies all copies of returns and related documents furnished applicants requiring the affixing of the Treasury Department Seal

Maintains master files of donors’ card records received from Service field offices and advises such offices concerning prior year’s gift information not available in the particular field office

Maintains files and services requests for returns from field and National Office personnel

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

Also, in connection with these activities, acts in an advisory capacity to other branches of the division in developing policies and procedures

1113.656 Systems Branch

Develops, maintains, and interprets systems, methods and procedures to effectuate policies and programs in all phases of district enforcement activity relative to collection of delinquent accounts and securing delinquent returns

Initiates new or revised procedures relating to the collection of delinquent accounts through office methods and the enforced collection of delinquent accounts and the securing of delinquent returns through assigned investigation

These activities include: determinations and acceptance of partial payment agreements, analysis of financial statements, locating assets of taxpayer, levy action, filing notices of lien, sale of seized and acquired property, legal action to enforce collection, filing proof of claims in insolvency and decedent estate proceedings, service of summons, writing off of uncollectible accounts, etc

Through field visits, reviews the existing operations and procedures to determine areas for improvement

Recommends procedural changes and ascertains that such proposed improvement assures integrated, efficient, and economical operations

Assists district offices in the installation of approved systems and procedures

Confers and collaborates with officials of the Internal Revenue Service and other government agencies on procedures relating to these functions

Confers with taxpayers and/or their representatives relating to collection matters

1113.66 Intelligence DivisionOffice of the Director

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

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

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

1113.661 Administrative Office

The Administrative Office is responsible for: performing the office management and administrative services for the Intelligence Division of the National Office, including personnel, budget execution, fiscal management, space and equipment requirements, records retention and disposal, and travel authorizations; maintaining records and case files relating to investigations made by the Intelligence activity; handling the incentive awards program; and processing all mail

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

1113.662 Visitation Staff

The Visitation Staff is responsible for: a planned systematic visitation program for on-site evaluation, guidance and assistance; personal follow-up by assigned regions; coordinating with, and maintaining close liaison with each of the several branches of the division for the purpose of inquiring into specific field activities of special interest to each of the branches and keeping each fully appraised of conditions and developments in the field

1113.663 Analysis and Evaluation Branch

The Analysis and Evaluation Branch is responsible for: Appraising the effectiveness of field Intelligence management and investigative operations through studies, analyzes and research projects, including the analysis of operations reports and internal audit reports; analyzing selected cases to determine their adequacy and effectiveness and compliance with prescribed policies, procedures and technical practices for nationwide uniformity including studies and tests at appropriate sites; identifying program, procedural, legislative and investigative technique deficiencies, forecasting trends, analyzing statistical data, preparing cost estimates; analyzing financial plans, reviewing field staffing recommendations and developing Intelligence Division recommendations for allocation of funds for Intelligence activities to field offices; developing work measurement and other statistical standards for use in determining effectiveness of Intelligence operations; planning and developing a reporting program; analyzing technical issuances, legal decisions and procedural releases and articles carried in professional journals, and such other research required to keep the field informed, primarily through the Intelligence Information Digest; making final Intelligence recommendations in cases where disagreements as to disposition exists between Regional Counsel and Assistant Regional Commissioner, Intelligence; and preparing releases and dealing with the Public Information Division regarding closed cases

1113.664 Investigative Techniques Branch

The Investigative Techniques Branch is responsible for: conducting continuous research and developing improved investigative techniques in the Intelligence operations; preparing investigative handbooks; identifying training needs and developing training programs; participating in the conduct of

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basic and refresher training in the field and in the National Office including Treasury enforcement training, and originating technical training material, all in collaboration with the Training Division; preparing technical information releases covering advanced techniques valuable in investigative work, including the use of technical devices and equipment, etc.; reviewing and evaluating field Intelligence training materials and courses to see that they correctly reflect the law, regulations, rulings, policies, practices and procedures; maintaining close liaison with the other branches, particularly with Planning and Procedures in developing standards for the selection, classification, and promotion of Intelligence personnel, and with the visitation staff to ascertain the effectiveness of the training program and training requirements and to plan for the development, inclucation [inculcation] and dissemination of new and advanced investigative techniques and other needs as required; and orienting enforcement officials of other Federal agencies and prominent people who died tax officials of State and foreign governments concerning Intelligence techniques, procedures and practices

1113.665 Operations Coordination Branch

The Operations Coordination Branch is responsible for: coordinating investigative activities in selected current tax and wagering cases crossing regional boundaries or cases of national interest, and exercising direct supervision over special agents investigating cases which because of their sensitiveness or national interest have been brought under National Office control; coordinating with Chief Counsel, Department of Justice and others, actions to be taken in cases under investigation; maintaining liaison with other segments of the Internal Revenue Service, Congressional groups and other Government agencies; maintaining liaison with field investigative activities in specific cases, examining case files and reporting their status and continuing progress to the Commissioner and top Treasury officials; handling correspondence and inquiries from Congressional sources, Federal and State Government agencies, the press and the general public on specific cases; providing requested assistance to field personnel in resolving problems arising in the course of specific investigations; and processing information received from informants (or from other sources) concerning alleged violations of Internal Revenue laws

1113.666 Planning and Procedures Branch

The Planning and Procedures Branch is responsible for: providing staff assistance to Division Director in the establishment of Intelligence Division objectives, and in formulating, developing and coordinating plans and programs of the Intelligence Division consistent with the overall Service policy to achieve these objectives; consulting and cooperating with all offices engaged in projects of a planning or administrative nature affecting Intelligence operations; implementing plans and programs to achieve the basic policies; developing organizational and staffing standards for field Intelligence activities in developing standards for the selection, classification, and promotion of Intelligence personnel; providing procedural guides and instructions for all Intelligence phases of Regional and District operations; reviewing field procedural issuances; participating in studies and visits to evaluate existing policies and procedures, recommend their change, and determine whether additional policies and procedures are required; appraising and developing proposed legislation relevant to Intelligence activities; and performing such other duties as the Director may assign

1113.67  Office of International OperationsDirector of International Operations

1956 21 F.R. 10424 1113.56  International Operations Division

Has primary responsibility for the administration of the Internal Revenue laws in all areas of the world, outside the United States; and coordinates for the Service all foreign investigations and requests for information from foreign countries or U.S. possessions

Acts as Competent Authority for all operating provisions of tax treaties under delegation from the Commissioner of Internal Revenue

======================================
ADMINISTERS the INTERNAL REVENUE LAWS (except those relating to alcohol, tobacco and firearms) IN ALL AREAS of the WORLD OUTSIDE the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
======================================
VOLUNTARY TAX COMPLIANCE
======================================

1113.671 Executive Assistant to Director

Coordinates the work programs and other activities of the foreign and Puerto Rico posts and International Operations personnel and other personnel temporarily assigned overseas on audit examinations, fraud and collateral investigations, or to temporarily assist the foreign representatives and such personnel as may be detailed for overseas assignment from the Audit or Intelligence Divisions

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

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

Makes certain that foreign representatives have sound, realistic program (for their territory) that ties into overall Service objectives in the International area

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

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

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

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

Coordinates the foreign travel of personnel of the Internal Revenue Service

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

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

1113.672 Operational Research Staff

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

Prepares guidance memoranda for International Operations use

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

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

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

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

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

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

1113.673 Administrative Office

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

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

1113.674  Collection Division

Receives all tax returns and related work items accruing from the International Program; processes alien returns, returns of citizens residing abroad, Puerto Rican and Virgin Island returns, returns of certain foreign corporations and the

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withholding returns filed by agents making income payments to foreign addresses; accepts and deposits remittances received with all such returns; performs all accounting operations incident to the control of these returns, including the issuance of bills, processing of claims, scheduling of refunds, and maintenance of general ledger; administers the provisions of tax treaties authorizing the automatic and other exchange of tax information between the United States and foreign countries; administers Section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities; collects delinquent accounts of taxpayers residing abroad; develops procedures relating to the collection of delinquent tax from citizens abroad and non-resident aliens; and maintains liaison with the State and Defense Departments and the Bureau of Accounts concerning Collection matters

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

1113.6741  Returns, Receipts and Taxpayer Service Branch

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

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

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

Stamps, sorts and routes such mail to its proper destination

Receives and answers inquiry letters from withholding agents regarding withholding problems

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

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

Determines penalties and computes interest on other than individual returns

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

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

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

1113.6742  Revenue Accounting Branch

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

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

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

Certifies to taxpayers’ payments on Form 899

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

Compiles statistical reports and records

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

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

Makes appropriate closing action on all audit adjustment cases

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

1113.6743  Delinquent Accounts and Returns Branch

Effects collection of delinquent accounts of:

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

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

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

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

1113.6744  Puerto Rico Collection Branch

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

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

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

1113.675  Audit Division

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

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

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

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

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

Directs the conduct of examinations of estate and gift tax returns

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

1113.6751  Review Staff

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

Prepares and issues all preliminary letters and statutory notices

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

Furnishes technical advice to foreign and Puerto Rico posts and all audit examining personnel, considers special problems relating to specific cases and prepares recommendations thereon

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

1113.6752 Conference Coordinator

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

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

Conducts conferences in the more difficult cases or in cases in which he may be particularly qualified

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

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

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

1113.6753 Chief Classifying Officer

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

Is responsible for the planning and execution of pro-

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cedures involving the classification of other documents used in connection with examinations such as transferred cases from other districts, information reports, etc

1113.6754 Service Branch

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

1113.6755  Field Audit Group

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

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

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

1113.6756  Estate and Gift Tax Group

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

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

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

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

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

1113.6757  Office Audit Group  A

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

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

(2) selected foreign corporations

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

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

1113.6758  Office Audit Group  B

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

Examines offers in compromise and excise tax claims

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

1113.676  Intelligence Division

Responsible for the conduct of the intelligence function in the Office of International Operations, reviewing and evaluating information items, conducting (subject to general supervision of Executive Assistant while outside continental limits of the United States) fraud investigations and surveys in overseas areas and preparing investigation reports of findings together with recommendation for or against criminal prosecution for tax evasion

Provides advice and guidance to the foreign and Puerto Rico posts and other personnel traveling overseas on intelligence procedures, practices and legal requirements to prove tax evasion

Provides staff service to the Executive Assistant on matters to be referred to Foreign Posts in the Intelligence area and, in this activity, is responsible for maintenance of good working relationships with functional supervisor as well as other Service components

While conducting investigations abroad may perform audit and collection functions in the areas visited

Holds conferences with taxpayers in foreign areas, particularly where no Revenue Service Representatives are stationed, on intelligence matters

Coordinates tax evasion matters with the National Office Intelligence Division, Chief Counsel and other segments of the National Office

1113.677  Foreign Posts

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

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

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

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

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

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

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

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

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

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

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

1113.678  Puerto Rico Post

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

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

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

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

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

§ 1113.7 Office of Assistant Commissioner (Planning and Research)

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

The Assistant Commissioner (Planning and Research) represents the Commissioner on these matters in relations with the Treasury Department, the Congress, other Government agencies and outside organizations

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

The Assistant Commissioner (Planning and Research) is responsible for and supervises the activities of four divisions:
Plans and Policy Division,
Research Division,
Statistics Division,
and
Systems Development Division

1113.71 Plans and Policy Division

The Plans and Policy Division develops

——————————————————————
FOREIGN Posts

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

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and administers a system integrating the plans of all Service activities into a comprehensive Master Plan and monitors the implementation of the Master Plan

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

1113.72 Research Division

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

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

1113.73 Statistics Division

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

The Division consists of the
Income, Finance, and Wealth Branch,
the
Statistical Techniques Branch,
and the
Operations Branch

1113.731 Income, Finance, and Wealth Branch

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

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

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

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

1113.732 Statistical Techniques Branch

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

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

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

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

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

1113.733 Operations Branch

The Operations Branch develops operational plans for use in producing the statistics required by the program of the Division, and prepares related procedures, forms and instructions

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

It programs for and uses electronic data processing machines as well as other equipment and processes in producing the required tabulations

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

1113.74 Systems Development Division

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

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

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

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

1113.8  Office of Assistant Commissioner (Technical)

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

His duties include the preparation and issuance of rulings and advisory statements to the public and Revenue officials, the preparation of regulations and other tax guide materials, responsibility for the development and the technical content of all tax return forms and instructions (other than those dealing with Alcohol and Tobacco taxes and the National Firearms Act), the direction of programs for clarification and simplification of tax rules, and the negotiation of tax treaties and agreements with foreign governments

He also is responsible for developing legislative proposals and for the coordination of the Service’s legislative program; for preparing formal reports to the Secretary giving the Service’s views on pending or proposed legislation; and for providing technical assistance to the Department, Congressional Committees, and drafting groups in connection with tax legislation

The Assistant Commissioner (Technical) is responsible for and supervises the activities of four divisions:
International Tax Relations Division,
Special Technical Services Division,
Tax Rulings Division,
and
Technical Planning Division

1113.81  International Tax Relations Division

The International Tax Relations Division engages in the negotiation of tax treaties and agreements with foreign governments

It cooperates with the State Department and with Congressional committees in procedures leading to the ratification of such treaties and agreements, and conducts programs for treaty administration and relations with foreign tax officials

1113.82 Special Technical Services Division

The Special Technical Services Division conducts special studies of tax problems aimed at reducing areas of controversy, promoting uniformity, and establishing the position of the Service on technical issues

It prepares tax guides for the public and summaries of technical developments for Service personnel, develops certain tax law materials for employee training purposes and for the high school “Teaching Taxes” program, and reviews tax guide material prepared outside the Service

The Division provides expert technical advice and assistance to all levels of the Service, and to the Department, on the engineering and valuation aspects of tax administration, including legislation, regulations, litigation, taxpayer rulings, formal and informal advice to field and other Service organizations, and related professional and technical activities

It also post reviews a sample of closed field cases involving engineering and valuation issues

It replies to and makes determinations on engineering questions submitted by Service offices and taxpayers which do not involve the establishment of precedents, and makes determinations on requests of taxpayers to change accounting methods for depreciation and obsolescence

The Division is the central point of contact between Technical and Operations on field audit operations involving engineering problems and programs, including training of engineers

The Division conducts a program for the selection and preparation for publication of precedent rulings, decisions, procedures, policy announcements, and other statements in the Internal Revenue Bulletin

The Division prepares and issues replies to communi-

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cations which relate to general technical information and provides technical research and reference materials and services for National Office personnel

The Division Director is responsible for and supervises the activities of six branches:
Technical Reference Branch,
Technical Projects Branch,
Bulletin Branch,
Appraisal Branch,
Court Defense Branch,
and
Natural Resources Branch

1113.821 Technical Reference Branch

The Technical Reference Branch serves as the liaison office for Congressional correspondence within the jurisdiction of the Assistant Commissioner (Technical) and controls the overall correspondence program of that office, except as to those legislative, regulations, and forms matters which are handled by the Technical Planning Division

It issues replies to communications which relate primarily to general technical information, and analyzes and directs the flow of all other inquiries and requests for rulings or advice to the appropriate Technical Organization units, or other National Office units

It operates as the principal point of contact between the Public Information Division and the Technical Organization in determining the material to be made available for public inspection under section 6104 of the Code

It provides technical research and reference material and services for National Office personnel; and maintains and services the closed correspondence filed and records of the Tax Rulings Division and the Special Technical Services Division

1113.822 Technical Projects Branch

The Technical Projects Branch has the responsibility for conducting special studies of major technical tax problems, including reappraisals of current rules and practices and the resolution and clarification of complex technical issues, in order to establish the position of the Service, reduce controversy, and promote uniformity

It prepares and issues comprehensive tax guide material for the public (including “Your Federal Income Tax,” “Tax Guide for Small Business,” “Farmer’s Tax Guide,” and numerous others)

It prepares periodic summaries of technical developments for the guidance of Service personnel (including “Tax Briefs for Revenue Agents and Office Auditors” and the “Annual Technical Review Institute”), and develops certain tax law technical materials for training Service personnel and for the high school “Teaching Taxes” program

It reviews for the National Office such tax guide material prepared outside the Service as it is within the policy of the Service to review; and conducts other similar technical projects

1113.823 Bulletin Branch

The Bulletin Branch conducts the program for the publication of precedent rulings, decisions, procedures, and other materials in the weekly Internal Revenue Bulletin, the authoritative source for official Service pronouncements

In this program, which provides a means of taxpayer education and information to field offices designed to promote uniform application of an adherence to tax laws and regulations, the Branch selects, analyzes, correlates, and prepares materials for publication; selects Actions on Decisions with respect to which a public expression of the position of the Service is necessary or desirable and prepares appropriate announcements expressing that position; develops standards for the publication of material and takes action to resolve differences regarding publication recommendations; and prepares Bulletin indexes and index-digests for research and reference use throughout the Service

1113.824 Appraisal Branch

Provides advice and assistance throughout the Service, including Chief Counsel, on engineering and valuation questions arising in the industrial, public utilities, real estate, and commercial fields

This includes preparation of rulings, technical advice memorandums, furnishing advice and assistance in legislation and regulations matters, passing on taxpayer requests to change methods of accounting for depreciation and obsolescence, giving informal advice to field offices on professional and technical engineering problems, post-audit review, on a sample basis, of cases involving engineering issues, and giving direct engineering and valuation assistance, on request, to regional and district offices on open cases involving engineering and valuation issues of considerable importance or complexity, and in the classification of returns involving engineering issues

The Branch also prepares, jointly with the Audit Division, engineering training material, including a Handbook, and prepares and presents material on professional and technical engineering developments at engineering institutes

It also assists the Audit Division in its responsibilities for planning and coordinating the engineering aspects of the audit program, including assistance in the evaluation of field engineering staffing requirements

It prepares material for a periodic engineering coordination digest calling attention to important tax engineering matters

1113.83 Tax Rulings Division

The Tax Rulings Division prepares and issues rulings, advisory letters, and tax memorandums on income, excess profits, estate, gift, employment and withholding taxes, and excise taxes (other than alcohol, tobacco, and certain firearms taxes) setting forth the position of the Service for the guidance of taxpayers, Revenue employees, and others

The Division Director is responsible for and supervises the activities of eight branches:
Corporation Tax Branch,
Employment Tax Branch,
Estate and Gift Tax Branch
Excise Tax Branch,
Exempt Organizations Branch,
Individual Income Tax Branch,
Pension Trust Branch,
and
Reorganization and Dividend Branch

1113.831 Corporation Tax Branch

The Corporation Tax Branch issues rulings with respect to the application of Federal income and profits taxes to corporation matters generally, including those relating to consolidated returns of affiliated groups

It resolves issues applicable to both corporate and noncorporate taxpayers in the field of
amortization of emergency and grain storage facilities
(sections 168 and 169 of the Code);
mitigation of effect of renegotiation of war contracts or disallowance of reimbursement
(section 1481);
LIFO inventory (section 472);
requests for permission for change in accounting periods and methods
(except methods of accounting for depreciation or obsolescence, for which see Manual subsection 1113.82);
Farmers Cooperatives and tax treatment as to patrons
(sections 521-522-61);
Involuntary Conversions (sections 1033 and 1071);
Taxation of Regulated Investment Companies and their shareholders
(section 851 to 855);
and
Research and Experimental Expenditures (section 174)

The Branch also makes determinations with respect to earnings and profits and the taxable status of distributions

1113.832 Employment Tax Branch

The Employment Tax Branch issues rulings with respect to the application of the tax imposed by the
Federal Insurance Contributions Act,
the
Railroad Retire-

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ment Act,
Federal Unemployment Tax Act,
and the
withholding provisions of the Federal income tax,
all of which are included in Chapters 21-25, inclusive, of the Code

This Branch also has jurisdiction of questions under the Self-Employment Contributions Act other than those concerning the definition of net earnings from self-employment (sections 1401-1403) and the application of the provisions of subtitle F of the Code

In cases where organizations are determined to be of the type described in section 501(c)(3) of the Code, the Branch issues rulings as to the organizations’ status under sections 3121(b) and 3306(c) of the Code

1113.833  Estate and Gift Tax Branch

The Estate and Gift Tax Branch issues rulings with respect to the application of Federal estate and gift taxes, related statutes, and estate and gift tax treaties as to donors and estates

1113.834 Excise Tax Branch

The Excise Tax Branch issues rulings with respect to all Federal excise taxes other than alcohol, tobacco, and certain firearms taxes, including determinations under sections 4216 and 4218 of the Code as to the constructive sales price of certain articles subject to manufacturers’ excise taxes

The excise taxes comprise a variety of taxes which may be identified generally as
sales taxes
imposed upon
manufacturers,
producers,
or
importers;
sales taxes imposed upon
retailers;
documentary stamp taxes;
admissions,
cabaret,
and
dues
taxes;
transportation taxes;
communication taxes;
and
miscellaneous excise,
occupational,
and
regulatory
taxes

1113.835  Individual Income Tax Branch

The Individual Income Tax Branch issues rulings with respect to the application of Federal income taxes and related statutes applicable to noncorporate taxpayers (including partnerships, estates, and trusts)

The Branch also considers issues involving
corporate contributions (section 170 of the Code);
cooperative housing corporations (section 216);
restricted stock option plans adopted by corporations for its employees (section 421);
withholding of tax on foreign corporations (section 1442)

1113.836 Pension Trust Branch

The Pension Trust Branch issues rulings and reviews field determination letters as to the qualification of pension, profit-sharing, and stock bonus plans under section 401, and exemption of employees’ trusts under section 501 of the Code; rules on collateral matters involving taxability of beneficiaries under sections 402 and 403, and employer deductions under section 404, and related issues; and determines whether transactions prohibited by section 503 have been engaged in

1113.837  Exempt Organizations Branch

The Exempt Organizations Branch issues rulings (and reviews field determination letters) to organizations, trusts, etc., with respect to the exemption from income tax under sections 501 and 521 of the Code, and the responsibilities of exempt organizations for the filing of annual information returns under section 6033, and their liability for unrelated business income tax under section 511; and determines whether they have engaged in prohibited transactions under section 503 or have unreasonably accumulated, or misused, income under section 504; and performs other duties relating to its responsibility for coordinating the work of the Branch with other branches whose work may be affected by the rulings and letters of exemption from income tax

The Branch issues group rulings to organizations described in section 501(c) of the Code, and also has jurisdiction as to the status of certain organizations as agencies or instrumentalities of the United States, a State, or political subdivision thereof or the District of Columbia

The Branch also makes determinations as to whether certain exempt-status information should be withheld from public inspection under section 6104(a)(1)(B) of the Code

1113.838 Reorganization Branch

The Reorganization Branch issues rulings with respect to the taxable status of exchanges and distributions in connection with corporate reorganizations, organizations and liquidations, and with respect to the distribution of stock dividends and redemptions

It also determines whether distributions, redemptions, exchanges, or transfers referred to in sections 306(b)(4), 367, and 1492 of the Code are in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes

1113.84 Technical Planning Division

The Technical Planning Division conducts a program for issuance and revision of tax regulations, review all new or amendatory regulations, and undertakes the initial drafting of certain projects; develops the technical content of tax return forms and instructions and coordinates the preparation of such forms and instructions through the National Office Tax Returns Forms Committee; coordinates the legislative program of the Service, develops recommendations for and provides analyses and technical assistance in connection with new or amendatory tax legislation, and provides related services; and maintains a technical liaison program with Regional and District offices

The Division Director is responsible for and supervises the activities of four branches:
Income Tax Branch,
Tax Return Forms and Instructions Branch,
Technical Programming Branch,
and
Wage and Excise Tax Branch

1113.841 Technical Programming Branch

The Technical Programming Branch is responsible for planning the performance of the functions of the Internal Revenue Service with respect to legislation, regulations, and tax return forms and the related instructions

It maintains a technical liaison program with the Regional and District offices through which it conducts a continuing survey for the purpose of determining areas involving income tax abuses and inequities, the quality and effectiveness of the regulations and tax return forms, the views of operational personnel concerning new or amendatory legislative and regulatory proposals

It develops, and keeps currently up to date with changing conditions, an over-all program and detailed programs coordinated in these fields

Its representatives arrange and conduct public hearings on proposed regulations which are held as required by the Administrative Procedure Act

The Branch receives and coordinates the requests from the Secretary’s staff and Congressional committees for technical assistance on legislation and other matters over which the Division has jurisdiction

1113.842 Income Tax Branch

The Income Tax Branch is responsible for carrying out the legislative and regulations programs of the Division as they relate to income taxes and to the administrative provisions of general application

In these areas it researches and conducts analytical studies in relation to proposed and pending legislation, prepares formal reports to the Secretary on specific legislative recommendations, drafts all amendments to the Service’s Statement of Procedural Rules, drafts or reviews new and amendatory regulations and Treasury decisions and other rules of general application, and reviews other technical materials referred to it for study and comment

It provides technical advice and assistance as requested to the Tax Return Forms and Instructions Branch in the development of forms and instructions in the areas within its jurisdiction

It also provides technical assistance to the Treasury Department, Congressional committees, legislative drafting groups, and to other Divisions of the National Office

1113.843 Wage and Excise Tax Branch

The Wage and Excise Tax Branch is responsible for carrying out the legislative and regulations programs of the Division as they relate to excise, employment, estate, and gift taxes

In these areas it researches and conducts analytical studies in relation to proposed and pending legislation, prepares formal reports to the Secretary on specific legislative recommendations, drafts or reviews new and amendatory regulations and Treasury decisions and other rules of general application, and reviews other technical materials referred to it for study and comment

It provides technical advice and assistance as requested to the Tax Return Forms and Instructions Branch in the development of forms and instructions in the taxing areas within its jurisdiction

It also provides technical assistance to the Treasury Department, Congressional committees, legislative drafting groups, and to other Divisions of the National Office

1113.844 Tax Return Forms and Instructions Branch

The Tax Return Forms and Instructions Branch is responsible for initiating, developing, and revising the technical content of all tax return forms, instructions, schedules, and related publications in connection with income, employment, excise, estate, and gift taxes

It coordinates the direction and operation of the Tax Return Forms Committee in planning, reviewing, and approving tax return forms material

It also provides technical assistance to other offices within the Service, to the Treasury Department, and to Congressional committees

No. 135—9

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1113.9 Office of the Chief Counsel

The Chief Counsel, as Assistant General Counsel of the Treasury Department, serves as a member of the Commissioner’s executive staff and as counsel and legal officer to the Commissioner on all matters pertaining to administration and enforcement of the internal revenue laws and related statutes

The key officials under his supervision are:
Assistant to the Chief Counsel,
Associate Chief Counsel (Litigation),
Associate Chief Counsel (Technical),
two Assistant Chief Counsel (Litigation),
and
Assistant Chief Counsel (Technical)

1113.91 Assistant to the Chief Counsel

The Assistant to the Chief Counsel supervises and coordinates all legal management work of the Chief Counsel’s Office (the National Office and all field offices); establishes and maintains appropriate standards of professional competence by members of the legal staff of the office and evaluates their legal competence; analyzes the workload of the office, and determines the distribution of personnel available to handle the workload

He exercises general supervision of all matters relating to administration and management in the office of the Chief Counsel

Unless the Chief Counsel otherwise designates, he performs the duties of the Chief Counsel during the absence of the Chief Counsel

1113.92 Associate Chief Counsel (Litigation)

The Associate Chief Counsel (Litigation) plans and directs the policies and programs pertaining to the civil and criminal litigation of the Internal Revenue Service

He exercises direct supervision of the Assistant Chief Counsel (Litigation) and general supervision of the
Tax Court,
Refund Litigation,
Joint Committee,
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
Legal Divisions

He serves as the principal legal adviser to the Assistant Commissioner (Operations)

1113.921 Assistant Chief Counsel (Litigation)

An Assistant Chief Counsel (Litigation) assists the Associate Chief Counsel (Litigation) in controlling and coordinating the policies and programs pertaining to
Tax Court,
Refund Litigation,
and
Joint Committee
work

He exercises direct supervision of the Directors of the
Tax Court,
Refund Litigation,
and
Joint Committee,
Divisions,
and general supervision of the work of Regional Counsel in Tax Court and Joint Committee matters

1113.9211 Tax Court Division

The Tax Court Division develops policies, programs, and procedures relating to the disposition of tax cases pending in the Tax Court of the United States; supervises and coordinates the defense and settlement of such cases to assure uniform treatment; coordinates and reviews Tax Court matters prepared in the regional offices, including the review of briefs to be filed with the Tax Court and recommendations of field offices for acquiescence or nonacquiescence in adverse Tax Court decisions; prepares recommendations to the Department of Justice for the Commissioner’s appeals to the Court of Appeals and prepares petitions and records on review in such cases; makes recommendations to that Department regarding offers in compromise or settlement and prepares recommendations for or against filing petitions for writs of certiorari to the Supreme Court in such cases

It supervises and handles the trial of excess profile tax refund cases

1113.9212 Refund Litigation Division

The Refund Litigation Division performs all necessary legal service on behalf of the Internal Revenue Service in connection with taxpayers’ suits for refund of taxes (except alcohol and tobacco taxes)

It determines and coordinates the legal position of the Service in such suits and incorporates such determinations in recommendations to the Department of Justice with respect to the defense of such suits, the acceptance or rejection of settlement proposals, and appeals and petitions for certiorari from adverse court decisions

The Division performs all necessary legal services on behalf of the Service in connection with all civil litigation affecting the Service and not within the responsibility of any other Division

1113.9213 Joint Committee Division

The Joint Committee Division is responsible for the review of proposed refunds or credits exceeding $100,000

In such cases, the allowance is reviewed by the Chief Counsel’s office

These cases include overpayments of income, excess profits, estate, gift, and miscellaneous taxes proposed for allowance, and allowances already made of tentative adjustments of income and excess profits taxes

Any deficiencies coupled with such tax reductions under review are likewise subject to review

In certain cases a report is prepared for the Joint Committee on Internal Revenue Taxation as required by section 6405 of the Internal Revenue Code

1113.922 Assistant Chief Counsel (Litigation)

An Assistant Chief Counsel (Litigation) assists the Associate Chief Counsel (Litigation) in controlling and coordinating the policies and programs pertaining to
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
work

He exercises direct supervision of the Directors of the
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
Legal Divisions,
and general supervision of the work of Regional Counsel in
Collection Litigation,
Enforcement,
and
Alcohol and Tobacco Tax
matters

1113.9221 Collection Litigation Division

The Collection Litigation Division supervises and coordinates legal work of Regional Counsel on
Collection Litigation matters

It reviews certain offers in compromise (except those concerning alcohol, tobacco and firearms taxes)

It handles legal work concerning

(a) cases under section 77, Chapter X and Chapter XII of the Bankruptcy Act,

(b) claims or suits for refund of amounts paid as processing taxes, and

(c) the preparation of formal opinions on the above matters

In the cases listed above and in certain Regional Office cases the Collection Litigation Division prepares or reviews recommendations to the Department of Justice concerning questions of

(a) certiorari, appeal and petition for review,

(b) offers in settlement, and

(c) waiver or release of a right to redeem under 28 U.S.C. 2410

Similarly, the Division considers recommendations that the Commissioner authorize or sanction affirmative action in

(a) insolvency cases (including decedents’ estate proceedings),

(b) suits for foreclosure of mortgages or other liens and suits to quiet title where the United States is named as a party defendant,

(c) cases involving appointment of a receiver in aid of foreclosure of Federal tax liens,

(d) suits for the collection of taxes, and

(e) suits for the enforcement of summonses

1113.9222 Enforcement Division

The Enforcement Division handles and prepares for final decision those criminal tax cases referred to the Chief Counsel by Regional Counsel or by the National Office

It considers cases in which the Regional Commissioner and the Director of the Intelligence Division of the Office of the Assistant Commissioner (Operations) do not concur in recommendations of Regional Counsel involving prosecution

The Division prepares acquiescence memorandums or protest letters on decisions by the Department of Justice or United States Attorneys against prosecution and recommendations to the Department of Justice respecting appeals of court decisions in criminal tax cases

It also prepares law opinions in cases involving penalties or other legal questions with respect to criminal cases or investigations or with respect to the disclosure of information

The Division coordinates with the Department of Justice or interested branches of the Service any questions involving investigations or actions respecting the civil aspects of pending criminal cases

It reviews and prepares for action enrollee and disbarment cases referred to the Chief Counsel by the Director of Practice, and represents the latter in the trial of cases before Hearing Examiners

1113.9223 Alcohol and Tobacco Tax Legal Division

The Alcohol and Tobacco Tax Legal Division handles the legal work arising in connection with the administration of laws pertaining to alcohol and tobacco taxes and various regulatory laws pertaining to alcohol and firearms, enforcement of which is vested in the Internal Revenue Service, and handles the legal work arising from administrative claims against the United States and Service employees under the Federal Tort Claims Act arising out of acts of Service employees

It maintains general supervision over the legal work involving alcohol and tobacco taxes performed in the office of Regional Counsel

It provides advisory service in the drafting and reviewing of alcohol and tobacco tax laws; and prepares or reviews regulations issued under the alcohol and tobacco tax laws, and rulings and opinions on alcohol and tobacco tax matters

The Division advises the Regional Counsel, when requested, concerning legal matters considered by them

It handles the legal work in connection with the appeal of cases to the Washington level, and refers cases, considered at the Washington level, to the Department of Justice for prosecution, with necessary recommendation and information thereon

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1113.93 Associate Chief Counsel (Technical)

The Associate Chief Counsel (Technical) plans and directs the policies and programs of the Office with respect to legislation, regulations, and interpretative rulings and opinions pertaining to the laws administered by the Internal Revenue Service

He exercises direct supervision of the Assistant Chief Counsel (Technical) and general supervision of the Legislature and Regulations Division and the Interpretative Division

He serves as the principal legal adviser to the Assistant Commissioner (Technical)

1113.931 Assistant Chief Counsel (Technical)

The Assistant Chief Counsel (Technical) assists the Associate Chief Counsel (Technical) in controlling and coordinating the work of the Office with respect to legislation, regulations, and interpretative rulings and opinions pertaining to the laws administered by the Internal Revenue Service

He exercises direct supervision of the Directors of the Legislature and Regulations Division and the Interpretative Division, and serves as principal legal adviser to the Directors of the Internal Revenue Service Technical Planning and Tax Rulings Divisions

1113.9311 Legislation and Regulations Division

The Legislation and Regulations Division, upon request, participates and provides technical assistance in the development and drafting of internal revenue legislation and reviews as to legal form and substance recommendations for new and amendatory legislation

The Division cooperates with the Internal Revenue Service Technical Planning Division in the development of the Service’s program for the preparation of new and revised regulations, including Treasury decisions, and in accordance with the approved program undertakes initial preparation of most regulations

It reviews as to legal form and substance all proposed regulations and Treasury decisions, except those pertaining to alcohol and tobacco tax matters

Representatives of the Division participates in public hearings on proposed regulations

1113.9312 Interpretative Division

The Interpretative Division reviews as to form and legality interpretations of internal revenue statutes and regulations and other law and legal materials bearing upon the administration of the Internal Revenue Service except those relating to:

(a) Alcohol, tobacco and firearms matters;

(b) criminal tax investigations and prosecutions;

(c) lien and collection matters, including those involving bankruptcies, receiverships and other insolvencies;

(d) administrative matters;

(e) disclosure matters; and

(f) summons enforcement matters

The Division prepares formal opinions of the Chief Counsel in assisting him in carrying out his functions as legal advisor to the Commissioner in the technical area

The Division is also responsible for the legal review of closing agreements

1113.(10) Director of Practice

The Director of Practice processes the applications to practice before the Treasury Department, except those relating to customhouse brokers

He is also responsible for the consideration of and action upon charges that any enrolled person has violated any provision of the laws or regulations governing practice before the Department

The Director of Practice, under the supervision of the Secretary of the Treasury, is a part of the Internal Revenue Service organization

1114 Office of Regional Commissioner

1114.1 Mission

The mission of the Office of Regional Commissioner is to execute the broad nationwide policies and programs for the administration of the internal revenue laws, to carry out appellate and alcohol and tobacco tax programs at the regional level, and direct and coordinate the functions and activities of the district offices within the region

1114.2 Basic Organization

The principal organizational components of the typical Office of the Regional Commissioner are the
immediate office of the Regional Commissioner,
the
Administration Division,
the
Alcohol and Tobacco Tax Division,
the
Appellate Division,
the
Audit Division,
the
Collection Division
and the
Intelligence Division

An Assistant Regional Commissioner is at the head of each division

1114.3 Regional Commissioner

The Regional Commissioner administers within an assigned regional area the
collection,
audit,
Intelligence,
appellate,
alcohol and tobacco tax,
and
administration
programs of the Internal Revenue Service

He carries out Service policies and programs in conformity with delegations of authority and, in this connection, establishes regional standards and programs to assure proper and effective implementation of Service-wide policies and programs within his region

The Regional Commissioner supervises and coordinates the work of the staff of the regional office and the District Directors within his region to assure that work is processed in an orderly and timely manner, and that proper and equable emphasis is placed and directed toward the accomplishment of current program objectives

As the principal field official, he evaluates the effectiveness of Service policies and programs, and advises the National Office as to the need for revising such policies and programs to bring about improved operations or Service

1114.4 Assistant Regional Commissioner (Administration)

The Assistant Regional Commissioner (Administration) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the administration activities of the Service under the jurisdiction of the Regional Commissioner to assure that administration policies and programs are properly executed

In conformity with the administration policies, and programs established by the National Office, he develops regional standards and other measures necessary to implement most effectively the administration program of the Service which includes
budget and fiscal management,
personnel administration,
training,
public information,
property and records management,
use of facilities,
printing and reproduction,
and
reports management

He also coordinates organization planning and advises and makes recommendations to the Regional Commissioner thereon; and furnishes guidance for and coordinates management programs

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional administration programs and recommends improvements and adjustments therein needed to bring about and sustain a high level of performance in administration activities within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of administration policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base administration policy and program considerations, and recommends appropriate action with respect to problems encountered in observing and evaluating administration operations

Within the limits of his delegated authority, he provides the Regional Counsel and Regional Inspector with such administrative services as they may require in the performance of their duties

He is responsible for and supervises the activities of four branches:
Facilities Management Branch,
Fiscal Management Branch,
Personnel Branch,
and
Training Branch

111.41 [1111.41] Facilities Management Branch

The Facilities Management Branch coordinates, evaluates and carries out region-wide programs for providing essential support activities designed to increase the effectiveness of the region, reduce its operating costs and improve taxpayer relations

Develops within the broad guidelines established by the National Office standards and procedures for such matters as the management of paperwork; space; property and supply; procurement and contracts; production, storage, and distribution of forms and publications initiated within the region and distribution and requirements of National Office forms and publications; emergency planning for civil defense; fire and safety, document and property security; and processes all claims arising within the region under the Federal Tort Claims Act

1114.42 Fiscal Management Branch

The Fiscal Management Branch performs, coordinates and evaluates budgeting, administrative accounting and financial reporting (other than for revenue collections) for the region, including the preparation of the financial plan within over-all budget limitations, submission of budget data, allotment of funds, maintenance of accounts, preparation of payrolls and examination of vouchers

This Branch participates in longrange planning involving expenditures for personnel, equipment, administrative services, space and similar items

1114.43 Personnel Branch

The Personnel Branch develops and evaluates the regional personnel program and standards relating to recruitment and selection, employee relations, disciplinary actions, performance evaluation,

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promotions, in-service placements, incentive awards, records, reports and other aspects of a complete personnel program, within the framework of broad Service policies, programs and procedures established by the National Office, and conducts the personnel program for the regional office

It conducts the position classification program for the region

This Branch represents the region in contacts with employee groups and the Regional Directors of the Civil Service Commission

1114.44 Training Branch

The Training Branch provides leadership and coordination to the regional training programs and evaluates and reports on all such programs

It coordinates the regional execution of nationwide training programs; gives advice on all training programs conducted within the region; and assists in their development from the standpoint of training techniques

It participates in and coordinates the development of regional training needs that cut across organizational lines, such as supervisory training and training in clerical skills

1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax

The Assistant Regional Commissioner (Alcohol and Tobacco Tax) acts as the principal assistant to the Regional Commissioner in planning, directing, and coordinating the alcohol and tobacco tax activities of the Service under the jurisdiction of the Regional Commissioner for the execution of Service policies and programs established by the National Office
He is responsible to the Regional Commissioner for the administration and enforcement of internal revenue laws relating to alcohol, alcoholic beverages and products, and tobacco and tobacco products; and related laws, including the Federal Alcohol Administration Act, the National and Federal Firearms Acts and the Liquor Enforcement Act of 1936

This includes the supervision and control, under Federal laws, of units of the lawful liquor and tobacco industries located within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of alcohol and tobacco tax policies, programs, procedures and standards in terms of regional requirements, provides reports and factual information upon which the National Office can base alcohol and tobacco tax policy and program considerations and recommends action with respect to problems encountered in alcohol and tobacco tax operations

He supervises the activities of two branches:
Enforcement Branch
and
Permissive Branch,
and all branch offices located within the region

1114.51 Enforcement Branch

(1) The Enforcement Branch coordinates and evaluates the alcohol and tobacco tax enforcement activities, including those relating to retail liquor dealers, to assure that throughout the region the policies and programs are properly executed with equal emphasis and uniform effort and that the investigative work is pursued in an orderly and timely manner

(2) In conformity with alcohol and tobacco tax enforcement policies and programs established by the National Office, it develops regional programs, standards and other measures necessary to implement most effectively the investigative program relating to violation of the internal revenue laws and other statutes relating to alcohol, alcoholic beverages and products, tobacco and tobacco products and firearms

(3) The Branch also directs and performs investigations of all major criminal cases throughout the region and provides functional advice and guidance to branch officers on enforcement matters

1114.52 Permissive Branch

(1) The Permissive Branch coordinates and evaluates the alcohol and tobacco tax permissive activities to assure that throughout the region the policies and programs are properly executed with equal emphasis and uniform effort and that the work is processed in an orderly and timely manner

(2) In conformity with alcohol and tobacco tax permissive policies and programs established by the National Office, it develops regional programs, standards and other measures necessary to implement most effectively the control and supervision of the legally qualified liquor and tobacco industries and permittees

(3) The Branch exercises jurisdiction over the qualification of plants and premises and issuance of permits, and examines and/or audits reports relating to plant operations submitted by proprietors and Government employees

In regions where there are no branch offices (combination), it also directs the activities of all permissive employees, provides advice and guidance to the industry, and supervises its operations through the direction and assignment of storekeeper-gaugers and inspectors

In regions where there are branch offices (combination) the Branch provides advice and guidance to the industry in matters beyond the scope of the branch office, and provides functional advice and guidance to branch offices (combination) on permissive matters

1114.53 Branch Offices

(1) Branch offices, headed by Supervisors in Charge, direct the permissive and/or enforcement activities within assigned areas of jurisdiction

Those that direct permissive and enforcement activities are known as Combination Offices and those that direct only enforcement activities are known as Enforcement Offices

(2) In the regulatory or permissive field Combination Offices provide advice and guidance to the industry and supervise its operations through the direction and assignment of storekeeper-gaugers and inspectors

The activities of the industry supervised include production, storage, tax payment, disposition and use of alcoholic liquors and tobacco by qualified permittees and registrants

(3) In the enforcement field all branch offices engage in the investigation, prevention, and detection of willful and/or fraudulent substantive violations of the internal revenue liquor and tobacco laws, the
Federal Alcohol Administration Act,
the
Liquor Enforcement Act of 1936,
the
National and Federal Firearms Acts,
the regulations promulgated thereunder and related statutes

This involves the apprehension of violators against such laws; the submission of evidence adduced to United States Attorneys for criminal prosecution and forfeiture action and/or to Regional Commissioner’s office for administrative action; the seizure, custody, forfeiture and disposition of real and personal property; the enforcement of the laws and regulations for the control of the flow of raw materials intended for use in the illicit manufacture of distilled spirits; and the inspection of retail liquor dealer establishments

1114.6 Assistant Regional Commissioner (Appellate)

The Assistant Regional Commissioner (Appellate) acts as the principal assistant to the Regional Commissioner in planning, directing, coordinating and evaluating the appellate activities of the Service under the jurisdiction of the Regional Commissioner within the broad framework of policies and programs established by the National Office

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

He is responsible for a program of hearing and, with concurrence of Regional Counsel, undertaking final settlement of certain cases docketed in the Tax Court; and for a program of final review for the Commissioner in cases involving overassessments or overpayments in excess of $100,000 requiring review by the Chief Counsel or the Joint Committee on Internal Revenue Taxation

His program includes the hearing of administrative appeals in cases involving offers in compromise

In that capacity, he represents the Commissioner of Internal Revenue and exercises the authority of his office pursuant to, and within the limits of, a delegation of authority from the Regional Commissioner

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of its appellate policies, programs, procedures, and standards in terms of regional requirements, provides reports and factual information upon which the National Office can base its appellate policy and program considerations, and recommends action with respect to problems encountered in appellate operations

He supervises the activities of all appellate branch offices in the region

1114.61 Appellate Branch Offices

The basic settlement work of the Appellate Division is performed in branch offices of the Division which are headed by Associate Chiefs or Assistant Chiefs who report to the Assistant Regional Commissioner (Appellate)

The Branch office conducts hearings and makes final determinations, within the limits of its delegated authority, on cases involving income, profits, estate, gift, and employment taxes and excise taxes, except those imposed on alcohol, wagering, narcotics, firearms and tobacco, in which

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taxpayers have requested appellate consideration

The branch office conducts hearings and, with the concurrence of the Regional Counsel, effects settlement of cases which have been docketed in the Tax Court before the opening date of the session at which the case is calendared for trial, or of any pre-trial hearing of or report session thereon

It makes the final review for the Commissioner in all cases involving overassessments or overpayments in excess of $100,000 which are subject to review by the Chief Counsel or the Joint Committee on Internal Revenue Taxation

The branch office considers protested offers in compromise and makes recommendations on final closing agreements

1114.7 Assistant Regional Commissioner (Audit)

The Assistant Regional Commissioner (Audit) acts as the principal assistant to the Regional Commissioner in planning, coordinating, and evaluating the audit activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, that audit work is processed in an orderly and timely manner, that equal emphasis is placed and uniform effort directed toward the accomplishment of the current audit program objectives, and that required standards for audit uniformity are being maintained

In conformity with audit policies, and programs established by the National Office, he develops regional programs, standards, and other measures necessary to implement most effectively the audit program of the Service which includes the selection of returns for audit, their examination and investigation, the determination of tax liabilities and penalties were [where] applicable, a regional review of selected cases closed by the district offices, the administrative disposition of offers in compromise, and tax assistance to taxpayers

He provides the Regional Commissioner with results of evaluation and other information upon which to base his administration of the regional audit program and recommends improvements and adjustments in audit operations needed to bring about and sustain a high level of performance within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base policy and program considerations, and recommends appropriate action with respect to problems encountered in observing and evaluating audit operations

1114.8 Assistant Regional Commissioner (Collection)

The Assistant Regional Commissioner (Collection) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the collection activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, that collection work is processed in an orderly and timely manner, and that equal emphasis is placed and uniform effort directed toward the accomplishment of the current collection program objectives

In conformity with collection policies, and programs established by the National Office, he develops regional programs, standards and other measures necessary to implement most effectively the program of the Service for the collection and accounting of revenue, including the collection of delinquent accounts and the securing of delinquent returns

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional collection program and recommends improvements and adjustments in collection operations

1114.9 Assistant Regional Commissioner (Intelligence)

The Assistant Regional Commissioner (Intelligence) acts as the principal assistant to the Regional Commissioner in planning, coordinating and evaluating the Intelligence activities of the Service under the jurisdiction of the Regional Commissioner to assure that policies and programs are properly executed, and that the Intelligence work is processed in an orderly and timely manner

In conformity with intelligence policies, and programs established by the National Office, he develops regional programs standards and other measures necessary to implement most effectively the Intelligence program of the Service which includes the investigation of alleged tax fraud, certain other civil and alleged criminal violations of tax laws (except alcohol, tobacco and certain firearms tax cases), and such other special investigations as the Commissioner may direct

He provides the Regional Commissioner with results of evaluations and other information upon which to base his administration of the regional intelligence program and recommends improvements and adjustments in intelligence operations needed to bring about and sustain a high level of performance within the region

Under the Regional Commissioner he serves as the primary source of information to the National Office as to the effectiveness of intelligence policies, programs, procedures and standards in terms of regional and district requirements, provides reports and factual information upon which the National Office can base intelligence policy and program considerations and recommends appropriate action with respect to problems encountered in observing and evaluating intelligence operations

He supervises the review of special agents’ reports of investigation submitted by the district offices in the region, approves or disapproves recommendations for prosecution, and provides for conferences when required with taxpayers, their representatives, representatives of the Regional Counsel and the Appellate Division relative to cases investigated

1114.91 Review and Conference Staff

(1) The Review and Conference Staff plans and directs the critical review district office reports pertaining to alleged criminal violations of the Internal revenue laws, which contain recommendations for criminal prosecution and/or ad valorem penalties, to determine that the conclusions and recommendations are sound and conform to existing policies; and recommends to the Assistant Regional Commissioner (Intelligence) the action to be taken on each such report

(2) The Staff post reviews selected non-prosecution case reports prepared at the district level and unnumbered case disposals to determine that an appropriate, uniform basis for disposal existed

Where deficiencies are disclosed through such activities, the Staff suggests corrective measures

(3) Through continuing analysis of district office reports the Staff provides the Assistant Regional Commissioner (Intelligence) with information which will assist him in evaluating investigative techniques employed and the extent of procedural and technical uniformity in the intelligence activity throughout the region

(4) The Staff consults with and advises intelligence personnel at regional and district office locations on difficult and unusual issues, interpretations of regulations, rulings, tax laws and court decisions; also, as to the conduct of investigations, rules of evidence and Service policies

The Staff undertakes special assignments and investigations as directed by the Assistant Regional Commissioner (Intelligence)

1115 Office of Regional Inspector

There are nine Regional Inspectors, one in each internal revenue region

The Regional Inspector, who operates under the direct supervision of the Assistant Commissioner (Inspection), is responsible for the conduct throughout the region of both the internal audit and internal security programs

1115.1 Assistant Regional Inspector (Internal Audit)

Under the supervision of the Regional Inspector, the Assistant Regional Inspector (Internal Audit) is responsible for the conduct of the internal audit program throughout the region

The internal audit, which includes verification of financial transactions and analyses of operating practices and procedures, serves as the basis for informing appropriate officials of the manner in which operations are being carried out and responsibilities are being discharged and as a basis for necessary changes in policies, practices and procedures

1115.2 Assistant Regional Inspector (Internal Security)

The Assistant Regional Inspector (Internal Security) is responsible for the conduct of the internal security program throughout the region

The program, which provides management with a factual basis for making decisions, includes personnel background investigations and investi-

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gations of complaints and allegations of misconduct or irregularities concerning Service employees

The program also includes background investigations of certain applicants for enrollment to practice before the Internal Revenue Service, investigations of charges against tax practitioners, formal investigations of accidents involving Service employees or property, and investigations of complaints alleging discrimination in violation of the Government Employment Policy

In addition, he is responsible throughout the region for the conduct of special investigations, as directed by higher authority, for the Office of the Secretary and other components of the Treasury Department

1116 Office of Regional Counsel

(1) There are nine Regional Counsels, one in each internal revenue region

The Regional Counsel, who operates under the Chief Counsel for the Internal Revenue Service, serves as the principal legal advisor to the Regional Commissioner, and directs a staff of attorneys engaged in furnishing legal advice and performing legal services connected with the Tax Court, enforcement, collection litigation and alcohol and tobacco tax programs

The Regional Counsel, with the concurrence of the Regional Commissioner, settles tax cases docketed in the Tax Court of the United States, and represents the Commissioner in the trial of such cases before the Tax Court

(2) Tax Court Matters: The Regional Counsel (or his delegate) furnishes legal advice to the Assistant Regional Commissioner (Appellate); represents the Commissioner in the trial of cases before the Tax Court and is responsible for answers, motions and stipulations with respect to all petitions in tax cases, recommends acquiescence or nonacquiescence and appeal from adverse decisions; considers and approves or disapproves, with the concurrence of the Appellate Division, the settlement of cases docketed in the Tax Court prior to session status, and approves or disapproves such settlement of cases in session status; and considers and concurs with the Appellate Division, or disapproves, the elimination of the ad valorem fraud penalties in cases not docketed in the Tax Court and considers statutory notices of deficiences [deficiencies] proposed by the Appellate Division prior to issuance

(3) Enforcement Matters: The Regional Counsel’s office is responsible for the performance of legal services in the field in connection with criminal cases arising under the internal revenue laws

The office reviews recommendations of prosecution in criminal cases received in the field, and prepares and refers such cases (other than alcohol and tobacco tax cases) to the Department of Justice or, where authorized by the Department of Justice, directly to United States Attorneys, or, where prosecution is not deemed warranted, prepares criminal action memoranda setting forth the reasons against the prosecution and closes such cases with the concurrence of the Assistant Regional Commissioner (Intelligence)

On request, the office furnishes aid and assistance to United States Attorneys in criminal tax proceedings in the United States District Courts and Courts of Appeal

(4) Collection Litigation Matters: Each Regional Counsel through his collection litigation staff handles legal work with respect to

(a) cases under the Bankruptcy Act (except railroad reorganizations, corporate reorganizations, and real property arrangements under section 77, Chapter X and Chapter XII, respectively, of the Bankruptcy Act) and other insolvency cases including decedents’ estate proceedings;

(b) Federal tax liens in suits for foreclosure by mortgagees or other lien-holders and in suits to quiet title;

(c) applications filed for the discharge of property from Federal tax liens or for the release of such liens;

(d) the review and handling of certain offers in compromise;

(e) recommendations as to the taking of affirmative action, whether by way of a separate suit or intervention in pending proceedings (with the exception of alcohol, tobacco and firearms matters not relating to proceedings under the Bankruptcy Act, liens, receiverships and other insolvencies);

(f) the defense of injunction suits to restrain the assessment or collection of Federal taxes (except with respect to alcohol, tobacco and firearms matters);

(g) the assessment and collection of taxes;

(h) suits for recovery of erroneous refunds; and

(i) enforcement of summonses

(5) Alcohol and Tobacco Tax Matters: The Regional Counsel’s office gives legal advice on request to the Assistant Regional Commissioner (Alcohol and Tobacco Tax) and to his staff on administration and enforcement of the laws and regulations pertaining to liquor, tobacco and firearms

The office reviews and makes recommendations, upon request, regarding claims for refund, abatement and drawback of liquor, tobacco and firearms taxes, for the redemption of stamps, and for damages, and with respect to petitions for mitigation or remission of forfeiture, offers in compromise, and proposed tax assessments

Upon request, the office assists United States Attorneys by preparing libels of information, indictments, briefs, stipulations and other legal documents required in litigation, and by aiding in the prosecution and defense of suits

The office also handles the legal work in connection with administrative proceedings involving the issuance, suspension, revocation or annulment of liquor and tobacco permits, including the preparation of the necessary opinions, notices and pleadings and the presentation of the Government’s case at both formal and informal hearings

1117 Service centers

1117.1 General

(1) There are three Internal Revenue Service Centers—designated as the
Northeast Service Center,
the
Midwest Service Center,
and the
Western Service Center

The
Northeast Service Center,
located at
Lawrence, Massachusetts,
serves all district offices in the
Boston,
New York
and
Philadelphia
Regions

The
Midwest Service Center,
located at
Kansas City, Missouri,
serves all district offices in the
Cincinnati,
Chicago
and
Atlanta
Regions

The
Western Service Center,
located at
Ogden, Utah,
serves all district offices in the
Omaha,
Dallas
and
San Francisco
Regions,
except
Honolulu

These Service Centers process income tax returns and related documents through the use of electronic data processing machines and other high-speed processing devices and systems

(2) Within the structure of the Internal Revenue Service, the three Service Centers have organizational status comparable to that of the district offices

Each Service Center operates under the line supervision of a Service Center Director, who is responsible to a Regional Commissioner of jurisdiction in the same manner in which a District Director is responsible to a Regional Commissioner

The Service Center Director is responsible for budget, fiscal and personnel operations of the center and for supervising the execution of the Service Center’s work programs

He also participates with the National Office, through the Regional Commissioner, in planning, coordinating and evaluating experimental projects to develop improved techniques and methods for processing work of the Internal Revenue Service

(3) The Regional Commissioners at
Boston,
Cincinnati
and
San Francisco,
exercise line supervision over the
Northeast,
Midwest
and
Western
Service Centers,
respectively

The Regional Commissioner is responsible to the National Office for the execution of the Service Center’s program and for recommending adjustments to or modifications of the program

The Regional Commissioner also supervises the Service Center Director in coordinating and maintaining liaison with the several Regional Commissioners, District Directors, and the National Office in carrying out the programs prescribed for the centers

(4) A fourth service center, designated as the Atlanta Service Center and oriented to the ADP systems, is in the process of activation

1117.2 Programs

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

(2) Programs assigned the Service Centers include the processing, analysis, and accounting control of income tax returns, estimated tax returns, wage and excise tax returns, farmers’ gas tax refund claims, withholding tax documents, tax information documents, the mailing of income tax forms to individual taxpayers, the transcription of statistics information for the National Office Statistics Division, the preparation and certification of payrolls covering the salaries of employees throughout the Internal Revenue Service, and the preparation of special classification reports for the National Office Audit Division

These programs are not all-inclusive, and additional pilot studies and permanent assignments are made at the discretion of the National Office with a view of

(a) obtaining the benefits of data processing systems or mechanization in new work areas and/or

(b) equalizing the total workload among the four Service Centers

1117.3 District OfficeService Center Functions

The district offices served by

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the centers receive the returns filed by the taxpayers, deposit all remittances, and settle all questions about the returns (including notices of change address) before sending the returns to the centers for processing

They also endorse all notices of tax due issued by the center on which payment is made, and send them to the center for posting

The center, in turn, lists the returns on assessment lists, sends out even notices to taxpayers, prepares check-issue cards for the Regional Disbursing Office, sends out bills (first notices) on taxable-assessable and underpaid returns, prepares taxpayer delinquent account assemblies and unit ledger cards and turns over unpaid accounts to District Directors, all under proper memorandum accounting controls

These service center operations are performed in the name of the appropriate District Director

1117.4 Service Center Organization

1117.41 General

In order to process this high volume and complex workload through the use of high speed devices and mass production techniques, each Service Center has been organized functionally into operating divisions with top level planning and program coordination being exercised from the Office of the Director

A Planning and Scheduling Staff has been developed in each center to assist the Director in the execution of these duties

Service Center divisions which reflect this functional alignment are as follows:
Transcription and Document Processing Division,
Accounting and Control Division,
Data Processing Division,
Payroll and Reports Division
and
Administration Division

1117.42 Transcription and Document Processing Division

The Transcription and Document Processing Division is responsible for the transcription portion (key punching) of all work programs assigned the center

Examples of these programs include the transcription of income tax returns, farmers’ gas tax refund claims, and the National Office payroll and fiscal reports program

In addition, this division is responsible for the manual processing of income information and tax documents programs; the sorting of mail address slips; the assembly and distribution of school teaching kits throughout the Nation; and such other programs as may be assigned which require manual processing

The work of the division is performed by the Review and Transcription Branch (key punching) and by the Document Processing Branch (manual processing)

1117.43 Accounting and Control Division

The Accounting and Control Division is responsible for the review, inspection and placing under production control of returns and declarations preparatory to their processing in the Service Center; the sorting of returns into audit and statistical categories; the disposition of documents upon completion of Service Center processing; the conducting of “error inspection” activities involving the detailed examination of those returns and declarations which in the process of computation have been designated as possible error cases; the screening, perfection, and preparation of necessary correspondence with reference to the Farmers’ Gas Tax Refund Program; implementation of the returns examination portion of the National Office Statistics Division Program; execution of the mail labeling portion of the Income Tax Forms Mailing Program; the establishment and maintenance of appropriate memorandum accounting controls reciprocal to general ledger accounts maintained by district offices served by the center; the establishment and maintenance of controls over all open accounts receivable up to and including taxpayer delinquent account status; the establishment of appropriate accounts covering refund disbursements; the balancing and reconciling of tabulated listings of registers and schedules prepared in the Data Processing Division; the certification of refund vouchers to the Regional Disbursing Office; the certification of assessment certificates for amounts of tax due and billed by the service center; the furnishing to district offices of appropriate journals and schedules of work processed for entry in general and subsidiary ledgers; the establishment, control, and balancing of estimated tax accounts and quarterly payments thereto throughout the tax year; and preparation of required accounting reports

The work of the division is performed by the Documents Control and Analysis Branch and the Accounting Branch

1117.44 Data Processing Division

(1) The Data Processing Division is responsible for the mathematical verification and computation of tax and balance; preparation of assessment lists; identification of potential pre-refund audit returns; establishment through electronic or tabulating processes of tax accounts receivable and the maintenance of such accounts, including trial balancing; issuance of bills and notices to individual income taxpayers, including those of delinquent accounts and delinquent returns; identification of overpaid returns, association of appropriate check-issue cards, and the preparation of related refund vouchers; pre-addressing and pre-punching blank income tax returns for mailing to individual taxpayers; establishment of index cards for individual taxpayers and their proper arrangement for use in district offices; development of basic statistical data for use on a national basis with respect to tax returns received and processed; computation and register listing of payrolls covering salaries of Internal Revenue Service employees; preparation of quarterly estimated tax bills and the recording of payments made on them; division participation in the production of reports; and the performance of machine applications required by other programs as assigned

(2) The Division undertakes and evaluates experimental projects developed by the Office of the Director in conjunction with the Regional Office of jurisdiction and/or the National Office in an effort to improve or extend mass processing techniques

The work of the division is performed by the Electronic Computing Branch and the Recording Branch

1117.45 Payroll and Reports Division

(1) The Payroll and Reports Division is responsible for the payment of salaries of Internal Revenue Service employees, the accuracy and timeliness of such payments, the furnishing of time and attendance cards and accounting and budgetary information, the planning and coordination of the activities of this Division with those of other Service Center Divisions, and the assstance [assistance] to the National Office and regional representatives in installing any new procedures, techniques and programs

The Division is organized into the Reports and Control Branch and the Payroll Branch

However, in accordance with the concept of functional organization, electronic accounting operations and other services are provided this Division by the Transcription and Document Processing Division and the Data Processing Division

(2) The Payroll and Reports Division exists only in the
Northeast
and
Western
Service Centers

The Northeast Service Center processes payrolls for approximately 60 percent of the national total of Internal Revenue Service employees and the Western Service Center processes payrolls for the remaining 40 percent

1117.46 Administration Division

The Administration Division provides the personnel, training, budget and fiscal, procurement and supply, records and communications services, and other administrative services (within the limitations of the Service Center Director’s delegated authority) necessary to the effective operation and management of the Service Center

It coordinates the Service Center management improvement and incentive awards programs and other special projects

The division is responsible for the recruitment and placement functions at the center, and conducts the employee relations program

It participates in and coordinates the development of Service Center training programs to meet local training needs

It carries out the space program of the center and conducts periodic surveys to assure effective space utilization

It procures, requisitions, issues, and assures effective utilization of equipment, property and office supplies, and provides communications and duplicating services

It administers documents and property security, safety and records management programs in the center

1118 Office of District Director

1118.1 Mission

The mission of the office of the District Director is to administer the internal revenue laws within an internal revenue district in conformity with Service policies and programs of the National and regional offices

1118.2 Basic Organization

The principal organizational components of the typical district office are the immediate
office of the District Director,
the
Audit Division,
Collection Division,
Intelligence Division,
and
Administration Division

1118.3 District Director

The District Director administers within an internal revenue district, the collection, audit, intelligence and administrative programs of the Internal Revenue Service

He is responsible for the determination of tax liability, the assessment of such liability, the scheduling and certification

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of refunds, and the investigation of certain criminal and civil violations of internal revenue tax laws (except those relating to alcohol, tobacco and firearms)

He is also responsible for the collection and deposit of all internal revenue taxes

1118.4 Audit Division

The Audit Division administers a districtwide audit program involving the selection and examination of all types of Federal tax returns (except those involving alcohol, tobacco, and firearms taxes), claims, offers in compromise, informants’ claims for rewards, and related activities including the examination and approval of pension trust plans and the issuance of determination letters

The audit program involves the selective classification of returns for field and office audits, the conduct of informal conferences in cases involving disagreement between the internal revenue agents and taxpayers, participation with special agents of the Intelligence Division in the conduct of tax fraud investigations and a program of assistance to taxpayers during the annual filing period

The Audit Division consists of the
Field Audit Branch,
Office Audit Branch,
Service Branch
and the
Review Staff

1118.41 Field Audit Branch

(1) The Field Audit Branch conducts field examinations relative to all types of taxes (except alcohol, tobacco, and firearms) to determine correct liabilities of taxpayers for tax and penalties, including the examination of claims for refund, credit or abatement, or for redemption of stamps

It also conducts field examinations of offers in compromise based on either doubt as to liability or inability to pay, and special field examinations as requested including joint examinations with special agents of the Intelligence Division where tax evasion may exist

The Branch processes informants’ claims for reward making any necessary investigations and prepares reports on such claims, together with recommendations as to the amount of rewards

(2) The Field Audit Branch holds informal conferences with taxpayers and their representatives, and prepares conference reports directing action to be taken by examining officers

It furnishes technical advice and assistance on pension trust plans, performs engineering and valuation work, prepares memoranda to accompany closing agreements and closing letters and releases in estate and gift tax cases, and recommends jeopardy assessments

The Branch furnishes information to the public on tax matters and assists taxpayers in preparing and filing tax returns and claims

1118.42 Office Audit Branch

(1) The Office Audit Branch conducts examinations through correspondence or interviews with taxpayers in offices of the Service relative to all types of taxes (except alcohol, tobacco and firearms) to determine correct liability of taxpayers for tax and penalties, the allowableness of claims for refund, credit, or abatement, or for redemption of stamps, including claims for exemption from collecting admissions, transportation, and other excise taxes

It recommends jeopardy assignments

(2) The Branch holds informal conferences with taxpayers and their representatives for the purpose of resolving disputed issues in unagreed cases

The Branch also furnishes information to the public on tax matters and assists taxpayers in preparing and filing tax returns and claims

1118.43 Review Staff

(1) The Review Staff reviews reports of examination of all types of tax returns to verify the determination of liability made by the examining officer

It directs the issuance of preliminary notices of deficiency to taxpayers, and prepares Form 7900 letters to taxpayers covering deficiencies in bankruptcy and receivership cases which serve as a basis for assessment and filing of proof of claim by the Collection Division

It reviews protests filed in response to notices of deficiency and Form 7900 letters for proper form, compliance with existing requirements and for new issues or facts

It also prepares statutory notices of deficiency

(2) The Staff is responsible for the control, management and review of offers in compromise, informants’ claims for reward and the special procedures applicable in cases involving renegotiation

It maintains and controls the preliminary notice file, the statutory notice file, the file on cases suspended pending court or other decision (Form 1254), power of attorney file, fee statement file, and worthless stock and taxability of dividend file, taking appropriate action as required

The Staff prepares the Management Information Reports for both agreed and unagreed cases

(3) The Staff has primary responsibility within the district for maintaining quality standards in examinations and reports, and the technical accuracy of all matters subject to review

It issues correction memoranda in all cases or matters involving substantial error

1118.44 Service Branch

(1) The Service Branch performs clerical services for the Division necessary to the processing of returns, reports of examination, case files and correspondence

It maintains control of all returns and case files assigned to the Audit Division and of number assignments for Management Information Reports on audit cases

It types examining officers’ reports, form letters, correspondence and other material as assigned and furnishes clerical, stenographic and typing assistance to all Division offices

(2) The Service Branch also compiles detailed production statistics of the Audit Division

1118.5 Collection Division

(1) The Collection Division is responsible for the receipt and processing of tax returns and related documents filed with the district; the deposit of and accounting for tax remittances; making determinations with respect to tax refunds, credits, penalties, abatements or overassessments; maintaining prescribed accounting and ledger controls including control of the refund appropriation account; the performance of all collection activity as relates to the sale and accounting for revenue stamps; the collection of delinquent accounts through distraint, seizure, levy and other means and the securing of delinquent returns

(2) The organization of the Collection Division varies in its branches based on the size of the district

The basic or large district organization has four branches:
Returns and Receipts,
Revenue Accounting,
Taxpayer Service,
and
Delinquent Accounts and Returns

The organization for medium districts has three branches:
Returns and Receipts,
Revenue Accounting,
Taxpayer Service and Accounts,
and
Delinquent Accounts and Returns

The organization for small districts has two branches:
Office Branch,
and the
Delinquent Accounts and Returns Branch

The basic or large district organization is set forth below

1118.51 Returns and Receipts Branch

(1) The Returns and Receipts Branch is responsible for the receipt, categorical classification and internal routing of all tax returns, remittances, correspondence and other documents received by the District Office

It sorts, examines, verifies and reconciles tax returns, forms, schedules and other types of supporting tax and information documents for correctness; matches prepayment credits and associates supporting information documents with tax returns in preparation for audit: computes or verifies tax on all wage and excise tax returns, estate and gift and corporation income tax returns; makes certain penalty determinations; numbers all nonremittance returns; and prepares, transmits and controls shipment of returns and documents to and from the Service Center and the Social Security Administration

(2) The Branch is responsible for the examination of all tax returns and documents received with remittance and for the determination of acceptability of remittances for deposit

It classifies returns and documents by prescribed classification and initially accounts for all remittances by class of tax; maintains required records and effects prescribed balancing of all recorded entries; takes required action to make daily deposits in designated depositary bank; and numbers all remittance returns

It coordinates cashier receipts and deposits activities with accounting and processing operations; initiates pre-deposit search on all remittances received without returns or identifying documents; and receives returned remittances from depositary bank and attempts to make collection from taxpayer; prepares necessary debit vouchers, posting vouchers and maintains pertinent records

The Branch is responsible for requisitioning, issuance and control of internal revenue stamps, Revenue Officers’ receipt books, and other receipts for payment of internal revenue taxes

It handles and maintains collateral agreement records and related securities

The Branch has line responsibility for all teller activities in the same location as the Returns and Receipts Branch and functional responsibility for all other teller activities

1118.52 Revenue Accounting Branch

(1) The Revenue Accounting Branch performs all revenue accounting activi-

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ties with respect to determining and recording of payments and adjustments to taxpayers’ accounts and establishes and maintains all prescribed accounting control records, posting media and related accounting records

It is responsible for the mechanical listing (or scheduling) of all returns filed, and for the posting of debits and credits to taxpayer accounts and balancing of ledgers to sectional controls

It classifies and records all tax payments received without appropriate identification and searches records to identify same; issues all tax bills, notices and taxpayer delinquent accounts; prepares required vouchers effect adjustments involving payments, debits or credits to taxpayers’ accounts and prepares abatement vouchers on duplicate assessments; maintains all account card files on a current posting basis; maintains all required sectional and general ledger controls in connection with revenue accounting operations; makes reconciliations of ledger controls with prescribed sectional controls and takes appropriate action to ascertain source of discrepancies and makes necessary corrections in records; and prepares and submits all accounting and ledger reports as required

(2) The Branch makes final determination of tentative carry-back adjustments; prepares necessary schedules and vouchers in connection with the refunding appropriation; computes general and restricted interest; maintains files of refund and credit schedules; prepares certificates of overassessment; prepares appropriate overassessment schedules for refund, credit or abatement; and computes or verifies tax on certain tax returns

1118.53 Taxpayer Service Branch

(1) The Taxpayer Service Branch is responsible for taxpayer contact by telephone, mail or personal call; adjustments on tax returns; preparation of replies to correspondence; informal conferences relative to tax adjustments; and taxpayer assistance except during filing periods

(2) The Branch establishes and maintains all tax returns files and index card files and furnishes information from the files as requested

It maintains addressograph files and plates and performs all addressograph services; maintains and distributes adequate supplies of various types of income tax forms, and all processing forms; addresses, stuffs and mails copies of blank tax forms, tax notice forms and other documents and forms, except those handled by Service Centers

Photostats all tax forms, returns and other documents, as required; assigns and controls all employers’ identification numbers; receives, analyses, classifies, controls, routes, performs research and makes reply to various routine types of correspondence on collection matters which can be serviced at a centralized point; prepares various documents for transmittal to the Federal Records Center, Service Center, Statistics Division and other (associate) Government agencies, as necessary; coordinates Collection activities with Administration, Audit, Intelligence, Appellate, Statistics, Federal Records Center and Service Centers relative to returns; disposition, classification, statistics and processing

The Branch is responsible for furnishing advice and testimony concerning filing, processing, coding and related markings on all returns and documents

1118.54 Delinquent Accounts and Returns Branch

(1) The Delinquent Accounts and Returns Branch makes collections of delinquent accounts and conducts a continuing program for the securing of delinquent returns

(2) The Branch safeguards the Government’s interests through the filing of notices of tax liens, and enforces collection by the serving of levies, and seizure and sale of real and personal property

It recommends jeopardy assessment when deemed necessary to protect revenue, civil actions to secure payment, suits to enforce penalty for failure to honor levies, and penalty assessments as a means of collection or as a method of obtaining compliance with existing laws and regulations

The Branch recommends the issuance of certificates of discharge of property from the effects of tax liens and conducts the investigations necessary to support such recommendations

(3) The Branch receives, acts on, and processes information pertinent to bankruptcies, receiverships, assignments, reorganizations, probate proceedings, bulk sales, gifts and prizes, and dissolutions and initiates investigations for securing delinquent returns where necessary

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

(4) The Branch maintains control of payments received in insolvency, bankruptcy, and decedent cases and of surety bonds and other collateral posted as security for tax liability

It also maintains files and control records of property seized under distraint authority and takes appropriate action with respect to seized property to assure that proper legal action may be timely taken

(5) The Branch has line responsibility for all teller activities in a location different from that of the Returns and Receipts Branch

1118.6 Intelligence Division

(1) The Intelligence Division investigates alleged criminal violations of the tax statutes, including racketeer and wagering tax cases, but excluding alcohol, tobacco and firearms tax cases

(2) The Division evaluates allegations and indications of tax law violations and determines investigations to be undertaken

It makes recommendations as to the disposition of cases investigated, including recommendations of criminal prosecution, and the assertion of civil penalties

It provides assistance to U.S. Attorneys and the Regional Counsel in the trial of cases

The Intelligence Division consists of groups of special agents

1118.7 Administration Division

The Administration Division provides the personnel, training, budget and fiscal, procurement and supply, records, and communications services and other administrative services, within the limitations of the District Director’s delegated authority, necessary to the effective operation and management of the district office

It coordinates the district office management improvement and incentive awards programs and other special projects

The Administration Division consists of three branches where size of the district office warrants such a breakdown:
Facilities Management Branch,
Personnel Branch,
and
Training Branch

1118.71 Facilities Management Branch

The Facilities Management Branch provides essential facilities and services necessary to the efficient operation of the district office

The Branch carries out the space programs of the District Director and conducts periodic surveys to assure effective space utilization

It procures, requisitions, issues, and assures effective utilization of equipment, property and office supplies; maintains records on all equipment and property located within the district; and provides communications, duplicating, paperwork management, and internal management document distribution services

The Branch also furnishes data necessary for the preparation of that portion of the district office budget estimates and financial plans which is concerned with funds required for materials and facilities in the district

As required for district management control, it maintains blotter type records of fund commitments for materials and facilities (object classes 22, 23, 24, 25, 26, and 31 as defined in Bureau of the Budget Circular A-12)

It administers document and property security, emergency planning for civil defense, and the safety programs in the district

1118.72 Personnel Branch

The Personnel Branch performs the recruitment and placement functions at the district level, and conducts the district’s employee relations program and incentive awards program

It processes personnel action documents in accordance with prescribed procedure and maintains all district personnel records

1118.73 Training Branch

The Training Branch provides leadership and coordination to the district training program

It coordinates the district execution of training programs; gives advice on all training programs conducted in the district office, and assists in their development from the standpoint of training techniques

It participates in and coordinates the development of district training programs to meet local training needs that cut across organizational lines

In addition, it evaluates and reports on all district training programs

1118.8 Local Offices

(1) Local offices perform one or more of certain collection, audit and intelligence functions such as: The collection of delinquent accounts and the securing of delinquent returns; the receiving and deposit of monies tendered in payment of taxes; the examination of returns to determine correct liability of taxpayers for tax and penalties; the holding of informal conferences with taxpayers and their representatives regarding the determination of liability for tax and penalties;

No. 135—9

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6394

and the investigation of alleged criminal violation of the tax statutes

(2) The administrative supervision of a local office is the responsibility of a representative designated by the District Director from among the personnel assigned to the local office

Technical supervision of the personnel at a local office is the responsibility of the group supervisor or group supervisors of whatever group or groups the employees are members

Effective date: July 10, 1961
[SEAL]
Mortimer M. Caplin,
Commissioner of Internal Revenue

APPENDIX A

INTERNAL REVENUE REGIONAL OFFICES

Atlanta, Ga., Federal Office Building, 275 Peachtree Street Northeast
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Cincinnati, Ohio, Swift Building, 230 East Ninth Street
Dallas, Tex., 1114 Commerce Building, 1114 Commerce Street
New York, N.Y., Federal Office Building, 90 Church Street
Omaha, Nebr., New Federal Office Building, U.S. Post Office and Court House, 215 North 17th Street
Philadelphia, Pa., 2 Penn Center Plaza Building, 2 Penn Center Plaza
San Francisco, Calif., Flood Building, 870 Market Street

INTERNAL REVENUE DISTRICT OFFICES

Birmingham, Ala., Birmingham Post Building,1531 Third Avenue, North
Anchorage, Alaska, M. & S. Enterprises, Inc., 428 Fifth Avenue
Phoenix, Ariz., U.S. Government Building, 140 West Monroe Street
Little Rock, Ark., Post Office and Court House Building, 600 West Capitol Avenue
Los Angeles, Calif., Post Office and Court House Building, 312 North Spring Street
San Francisco, Calif., 100 McAllister Building, 100 McAllister Street
Denver, Colo., New Custom House Building, 19th and California
Hartford, Conn., 460-470 Capitol Avenue
Wilmington, Del., Post Office Building, 11th and Market Streets
Jacksonville, Fla., 400 Building, 400 West Ashley Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Honolulu, Hawaii, Post Office Court and Custom House, Milliani, King and Richards Streets
Boise, Idaho, Broadway Holding Company Building, 914 Jefferson Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Springfield, Ill., Staley Building, 621 East Adams Street
Indianapolis, Ind., Post Office Building, Ohio, Between Meridian and Pennsylvania
Des Moines, Iowa, Court House Building, East First and Walnut Streets
Wichita, Kans., Internal Revenue Service Building, 412 South Main Street
Louisville, Ky., Federal Building, Sixth and Broadway
New Orleans, La., Federal Office Building, 600 South Street
Augusta, Maine, Internal Revenue Service Building, 221 State Street
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., 174 Ipswich Street
Detroit, Mich., New Federal Building, 231 West Lafayette Avenue
St. Paul, Minn., Post Office and Custom House Building, 180 East Kellogg Boulevard
Jackson, Miss., Post Office and Court House Building, Capitol and West Streets
Kansas City, Mo., Court House Building, 811 Grand Avenue
St. Louis, Mo., New Federal Building, 1114 Market Street
Helena, Mont., Federal Office Building, North Park Avenue
Omaha, Nebr., Federal Office Building, 215 North 17th Street
Reno, Nev., Post Office Building, P.O. Box 891
Portsmouth, N.H., 600 State Street
Camden, N.J., Service Building, 808 Market Street
Newark, N.J., Industrial Office Building, 1060 Broad Street
Albuquerque, N. Mex., Federal Office Building, 517 Gold Avenue, Southwest
Albany, N.Y., 161 Washington Avenue
Brooklyn, N.Y., Ludwig Bauman Building, 210 Livingston Street
Buffalo, N.Y., Edwards Building, 266-270, 272-294 Pearl Street
New York, N. Y., (lower Manhattan), 218 West Houston Street
New York, N.Y., Grand Central Palace Building, 484 Lexington Avenue
Syracuse, N.Y., Chimes Building, 109 West Onondaga Street
Greensboro, N.C., Federal Office Building, 320 South Ashe Street
Fargo, N.Dak., Pioneer Mutual Life Insurance Building, 203 North 10th Street
Cincinnati, Ohio, 700 Walnut Building, 700 Walnut Street
Cleveland, Ohio, Huron-Sixth Building, 626 Huron Road
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Portland, Oreg., 830 Building, 830 Northeast Holladay Street
Philadelphia, Pa., Court House Building, Ninth and Chestnut Streets
Pittsburgh, Pa., New Federal Building, Seventh Avenue and Grant Street
Scranton, Pa., Post Office Building, Corner Linden Street and North Washington Avenue
Providence, R.I., Co-Op Building, 544 Elmwood Avenue
Columbia, S.C., Federal Office Building, Northwest Corner College and Sumter Street
Aberdeen. S. Dak., Post Office and Court House Building, Fourth Avenue and Lincoln Street
Nashville, Tenn., Federal Office Building, Eighth Avenue and Broad Street
Austin, Tex., Lowich Building, 314 West 11th Street
Dallas, Tex., Lynch Building, 2101 Pacific Avenue
Salt Lake City, Utah, Federal Office Building, 350 South Main Street
Burlington, Vt., Federal Office Building, 11 Elmwood Avenue
Richmond, Va., Richmond Dry Goods Building, 11 South Seventh Street
Seattle, Wash., Exchange Building, 109 Marion Street
Parkersburg, W. Va., DILS Building, 211 Sixth Street
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue
Cheyenne, Wyo., Federal Office Building, 21st and Carey Avenue

APPENDIX B

ALCOHOL AND TOBACCO TAX BRANCH OFFICES

Birmingham, Ala., Seventeen Ten Building, 1710 First Avenue, North
Little Rock, Ark., 555 Building
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., Flood Building, 870 Market Street
Denver, Colo., New Customhouse Building, Room 188, 19th and California (2)
Hartford, Conn., American Industrial Building, 983 Main Street
Jacksonville, Fla., Post Office and Courthouse Building, Suite 325-333, 311 West Monroe Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Honolulu, Hawaii, Alexander Young Building, 1015 Bishop Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Louisville, Ky., Federal Office Building, 6th and Broadway
New Orleans, La., Federal Office Building, 600 South Street (12)
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Detroit, Mich., Post Office and Courthouse Building, 231 West Lafayette Street
St. Paul, Minn., Main Post Office Building and Customhouse, Room 1033, 180 East Kellogg Boulevard
Jackson, Miss., Milner Building, Lamar and Pearl Streets
Kansas City, Mo., Federal Office Building, Room 2509-10, 911 Walnut Street
St. Louis, Mo., Court House and Customhouse Building, Room 738 (1)
Newark, N.J., Industrial Office Building, 1060 Broad Street
Buffalo, N.Y., Court House Building
New York, N.Y., Greenwich Village Post Office Station, 641 Washington Street
Charlotte, N.C., Post Office Building, Room 228, Corner West Trade and Mint Streets
Cleveland, Ohio, Standard Building, 1370 Ontario Street
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Philadelphia, Pa., 2 Penn Center Plaza, 2 Penn Center
Pittsburgh, Pa., Victory Building, 212 Ninth Street
San Juan, Puerto Rico, Post Office and Courthouse Building, Box 8095
Columbia, S.C., Federal Office Building, Northwest Corner College and Sumter Streets
Nashville, Tenn., Court House Building, 801 Broadway
Dallas, Tex., Wholesale Merchants Building, 912 Commerce Street
Richmond, Va., Parcel Post Building, 1100 East Main Street
Seattle, Wash., Courthouse Building, Fifth and Madison
Charleston, W. Va., Morrison Building, 815 Quarrier Street
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue

APPENDIX C

APPELLATE BRANCH OFFICES

Birmingham, Ala., The American Life Building, 2308 Fourth Avenue, North
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., Flood Building, Eighth Floor, 870 Market Street
Denver, Colo., New Customhouse Building, Room 412, 19th and Stout Streets
New Haven, Conn., ELD Really Building, 1211 Chapel Street
Washington, D.C., Room 2547, Internal Revenue Service Building, 12th and Constitution Avenue, NW
Jacksonville, Fla., Post Office and Courthouse Building, Room 343, 311 West Monroe Street
Miami, Fla., Metropolitan Bank Building, 117 Northeast First Avenue
Atlanta, Ga., Federal Office Building, 275 Peachtree Street, Northeast
Chicago, Ill., State-Madison Building, 22 West Madison Street
Springfield, Ill., Modern Age Building, 405 East Washington Street
Indianapolis, Ind., Century Building, 36 South Pennsylvania Street
Wichita, Kans., Internal Revenue Service Building, Room 107, 412 South Main Street
Louisville, Ky., Federal Office Building, Room 410, Sixth and Broadway

Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6395

New Orleans, La., Federal Office Building, 600 South Street (12)
Baltimore, Md., The 707 Building, 707 North Calvert Street
Boston, Mass., Houghton-Dutton Building, 55 Tremont Street
Detroit, Mich., Cadillac Tower Building, 65 Cadillac Square
St. Paul, Minn., First National Bank Building, 322 Minnesota Avenue
Kansas City, Mo., Federal Office Building, 911 Walnut Street (6)
St. Louis, Mo., New Federal Building, 751, 1114 Market Street
Omaha, Nebr., New Federal Office Building, 215 North Seventeenth Street
Newark, N.J., Industrial Office Building, 1060 Broad Street
Buffalo, N.Y., 330 Courthouse Building, Niagara Square
New York, N.Y., Federal Office Building, 90 Church Street
Greensboro, N.C., Federal Office Building, P.O. Drawer 838, 320 South Ashe Street
Cincinnati, Ohio, Enquirer Building, 617 Vine Street
Cleveland, Ohio, Federal Reserve Bank Building, 1455 East Sixth Street
Oklahoma City, Okla., Sooner Building, 7 South Harvey Street
Portland, Oreg., Pittock Block, 921 Southwest Washington Street
Philadelphia, Pa., 2 Penn Center Plaza, 2 Penn Center
Pittsburgh, Pa., Clark Building, 717 Liberty Avenue
Columbia, S.C., Federal Office Building, College and Sumter Streets
Nashville, Tenn., U. S. Courthouse Building, Broad and Eight Streets
Dallas, Tex., 1114 Commerce Building, 1114 Commerce Street
Houston, Tex., 316 Federal Land Bank Building, State National Building, 412 Main Street
Salt Lake City, Utah, Tribune Building, 143 South Main Street
Richmond, Va., Post Office and Courthouse Building, Room 421, Eleventh and East Main Streets
Seattle, Wash., U.S. Courthouse Building, Fifth and Madison Streets
Huntington, W. Va., Post Office and Courthouse Building, Room 305, Ninth Street and Fifth Avenue
Milwaukee, Wis., Federal Office Building, 517 East Wisconsin Avenue (2)

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

Salt Lake City, Utah, U. S. Post Office and Courthouse
Burlington, Vt., 80 St. Paul Street
Richmond, Va., 415 Post Office Building
Seattle, Wash., 109 Marion Street
Parkersburg, W. Va., Fourth and Juliana Streets
Milwaukee, Wis., Federal Building, room 208, 517 Wisconsin Avenue
Cheyenne, Wyo., Federal Office Building

Columbus, Ohio, 110 West Long Street
Toledo, Ohio, U. S. Court and Customhouse
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