Tag Archives: Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965

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

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

Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

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

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

1112 Service organization

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

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

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

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

in the
National Office

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

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

The Alcohol and Tobacco Tax branch
offices

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

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

who
also carries the title
of
Chief, Appellate Division

The Regional Counsels
also
maintain
and
supervise
branch offices

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

(5) Field office addresses
are shown in the
Appendixes

1113 National Office

1113.1 Mission

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

1113.2 Basic organization

The principal offices which form the
National Office
are:

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

1113.3 Office of the Commissioner

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

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

1113.31 Deputy Commissioner

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

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

1113.32 Assistant to the Commissioner

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

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

The Assistant to the Commissioner
makes
independent studies
for the
Commissioner

1113.33. Foreign Tax Assistance Staff

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

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

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

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

1113.4 Office of Assistant Commissioner
(Administration)

The Assistant Commissioner
(Administration)

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

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

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

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

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

1113.41 Facilities Management Division—Office of the Director

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

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

1113.411 Office Services Branch

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

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

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

1113.412 Standards and Programs Branch

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

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

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

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

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

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

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

1113.413 Emergency Planning Branch

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

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

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

1113.414  Publications Branch

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

1113.42 Fiscal Management Division

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

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

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

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

Accounting Branch
and
Budget Branch

1113.421 Accounting Branch

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

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

1113.332 Budget Branch

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

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

1113.43  Personnel Division—Office of
the Director

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

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

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

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

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

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

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

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

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

1113.431 Employee-Management
Cooperation Branch

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

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

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

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

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

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

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

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

No. 144—4

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

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

1113.432 Employee Programs Branch

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

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

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

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

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

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

Reviews
and
makes
recommendations
on
promotion appeals

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

1113.433 National Office Branch

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

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

Reviews
and
makes
recommendations
of
security cases
Servicewide

1113.434 Position, Programs and
Methods Branch

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

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

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

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

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

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

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

Adjudicates classification appeals
and
administers
Wage Board Program

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

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

1113.44  Public Information Division

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

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

1113.45  Training Division—Office of the Director

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

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

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

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

He supports
the
field efforts
in the
Taxpayer Education program

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

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

1113.451 Administrative Office

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

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

1113.452 National Office Training Branch

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

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

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

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

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

The Branch
reviews training agreements
for
National Office employees,
outlines

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

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

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

1113.453 Programs and Standards Branch

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

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

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

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

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

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

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

1113.454 National Training Center

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

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

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

1113.5  Office of Assistant Commissioner
(Compliance)

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

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

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

1113.51  Alcohol and Tobacco Tax Division—Office of the Director

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

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

1113.511 Executive Assistant

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

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

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

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

1113.512 National Office Laboratory

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

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

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

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

Coordinates the
National Office
and
Regional Laboratory Programs

1113.513  Basic Permit and Trade Practice Branch

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

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

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

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

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

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

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

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

1113.514  Enforcement Branch

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

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

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

1113.515  Permissive Branch

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

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

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

1113.516  Tobacco Tax Branch

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

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

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

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

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

1113.52  Appellate Division—Office of the Director

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

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

and
performs certain other centralized
Appellate functions

1113.521 Coordination and Management Staff

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

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

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

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

Performs coordination
functions
across
regional lines
and
with other
Service elements

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

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

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

1113.522 Excess Profits Tax Council

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

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

Prepares interpretive rulings on
Section 722 matters

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

1113.523 Operations Analysis Branch

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

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

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

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

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

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

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

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

1113.524 Procedure and Closing Agreement Branch

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

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

Coordinates all procedural changes with other segments of the
Service

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

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

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

1113.525 Settlement Analysis Branch

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

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

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

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

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

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

1113.526 Special Services Branch

Advises
and
assists
in
cases involving controversies as to valuation through

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

the following principal
functions:

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

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

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

Provides expert witnesses to testify at trials involving complex valuation issues

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

1113.53  Audit Division—Office of the Director

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

The Division
also performs certain centralized audit
functions

1113.531 Administrative Services Office

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

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

1113.532 Analytical Services Staff

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

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

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

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

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

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

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

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

1113.533 Program Assistance Staff

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

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

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

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

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

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

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

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

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

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

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

1113.534 Pre-examination Branch

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

Performs the following management processes
and
functions:

Formulates
and
recommends
policy

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

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

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

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

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

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

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

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

1113.535 Field Examination Branch

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

Performs the following management
processes
and
functions:

Formulates
and
recommends
policy

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

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

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

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

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

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

ports

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

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

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

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

1113.536  Office Examination Branch

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

Performs the following management processes
and
functions:

Formulates
and
recommends
policy

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

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

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

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

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

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

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

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

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

1113.537  Post-Examination Branch

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

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

Formulates
and
recommends
policy

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

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

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

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

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

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

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

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

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

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

1113.538  Technical Coordination Branch

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

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

Maintains file
and
makes appropriate briefing reports
on
sensitive cases

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

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

Reviews jeopardy assessments

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

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

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

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

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

1113.54  Collection Division—Office of the Director

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

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

1113.541  Administrative Services Office

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

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

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

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

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

1113.542  Analytical Services Staff

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

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

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

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

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

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

Serves as
Collection Division consultant
on these matters

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

Serves
as
specialist
and

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

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

1113.543  Centralized Activities Office

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

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

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

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

Performs other centralized
functions
relating to:

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

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

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

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

1113.544  Special Projects Staff

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

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

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

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

Serves as
Division consultant
on
these matters

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

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

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

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

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

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

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

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

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

1113.545  Delinquent Accounts Branch

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

Formulates
and
recommends
policies

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

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

Develops,
reviews
and
revises
as
necessary:

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

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

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

Collaborates with
Office of Assistant Commissioner
(Data Processing)

on
substantive program
and
systems matters
pertaining
to
assigned programs

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

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

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

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

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

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

1113.546  Delinquent Returns Branch

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

Formulates
and
recommends
policies

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

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

Develops,
reviews
and
revises
as
necessary:

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

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

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

Collaborates with
Office of Assistant Commissioner
(Data Processing)

on
substantive program
and
systems matters
pertaining
to
assigned programs

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

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

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

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

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

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

1113.547  Disclosure and Liaison Branch

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

Responds to inquiries (per-

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

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

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

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

Acts on requests for testimony

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

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

1113.548  Taxpayer Assistance Branch

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

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

Formulates
and
recommends
policies

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

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

Develops,
reviews
and
revises
as
necessary:

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

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

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

Collaborates
with
Office of Assistant Commissioner
(Data Processing)

on
substantive
program
and
systems
matters
pertaining to assigned programs

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

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

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

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

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

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

1113.55  Intelligence Division—Office of the Director

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

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

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

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

1113.551 Administrative Office

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

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

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

1113.552  Analysis and Evaluation Branch

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

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

1113.553  Investigative Techniques Branch

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

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

1113.554 Operations Coordination Branch

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

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

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

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

1113.555 Planning and Procedures Branch

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

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

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

Evaluates
and
recommends
disposition
of
Incentive Awards
suggestions
and
proposals

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

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

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

1113.56  Office of International Operations—Director of International Operations

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

and
foreign corporations

The Office of International Operations
accomplishes this mission
by:

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

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

1113.561  Executive Assistant to Director

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

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

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

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

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

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

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

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

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

Coordinates the
foreign travel of personnel
of the
Internal Revenue Service

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

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

1113.562  Operational Research Staff

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

Prepares guidance memoranda
for
International Operations use

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

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

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

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

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

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

1113.563  Administrative Office

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

No. 144—5

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

management,
space
and
equipment
utilization

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

1113.564  Collection Division

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

and the
Bureau of Accounts
concerning
collection matters

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

1113.5641  Returns, Receipts and Taxpayer Service Branch

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

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

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

Stamps,
sorts
and
routes
such mail to its proper destination

Receives
and
answers
inquiry letters
from
withholding agents
regarding
withholding problems

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

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

Determines penalties
and
computes interest
on
other than individual returns

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

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

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

1113.5642  Revenue Accounting Branch

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

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

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

Certifies
to
taxpayers’ payments
on
Form 899

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

Compiles
statistical
reports
and
records

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

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

Makes appropriate closing action on all audit adjustment cases

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

1113.5643  Delinquent Accounts and Returns Branch

Effects collection of delinquent accounts
of:

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

(primarily
by
correspondence
and through
Payroll Deduction procedures)

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

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

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

1113.5644  Puerto Rico Collection Branch

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

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

Sells
Alcohol Tax stamps
and
Collects
Alcohol
and
Tobacco
Tax taxes

in
Puerto Rico

1113.565  Audit Division

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

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

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

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

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

Directs the conduct of examinations
of
estate
and
gift
tax returns

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

1113.5651  Review Staff

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

Prepares
and
issues
all
preliminary letters
and
statutory notices

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

Furnishes technical advice
to
foreign
and
Puerto Rico
posts

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

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

1113.5652 Conference Coordinator

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

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

Conducts conferences in the more

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

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

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

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

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

1113.5653 Chief Classifying Officer

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

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

1113.5654 Service Branch

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

1113.5655  Field Audit Group

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

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

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

1113.5656  Estate and Gift Tax Group

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

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

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

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

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

1113.5657  Office Audit Group A

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

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

(2) selected
foreign corporations

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

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

1113.5658  Office Audit Group B

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

Examines
offers in compromise
and
excise tax claims

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

1113.566  Foreign Posts

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

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

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

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

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

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

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

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

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

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

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

1113.567  Puerto Rico Post

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

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

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

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

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

1113.6 Office of Assistant Commissioner (Data Processing)

The Assistant Commissioner
(Data Processing)

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

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

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

1113.61 Administrative Office

Plans,
organizes,
coordinates,
and
directs
the
administrative management

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

activities
of the
Office of Assistant Commissioner
(Data Processing)

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

1113.62  Operations Division—Office of the Director

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

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

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

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

1113.621  Field Coordination Branch

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

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

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

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

Participates
with the
Systems Division
in
systems acceptability tests

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

1113.622  Program Development Branch

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

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

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

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

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

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

Assists
with
recommendations
and
reports
on
legislation affecting data processing activities

1113.623  Resource Utilization Branch

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

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

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

1113.624  National Computer Center

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

Receives input data
from
Service Centers
and
processes against
master file

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

Performs other machine data processing activities as required

1113.625  IRS Data Center

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

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

1113.63  Reports Division

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

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

1113.631  Data Processing Analysis Branch

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

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

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

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

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

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

1113.632  Reports Management and Systems Branch

The Reports Management and Systems Branch
develops
and
administers:

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

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

Provides
technical
guidance
and
assistance
for the
development
and
integra-

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

tion
of
work planning
and
control systems

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

1113.633 Reports Processing and Analysis Branch

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

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

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

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

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

1113.64 Systems Division

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

This responsibility includes:

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

1113.641 Master Files Program Branch

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

at the
National Computer Center

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

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

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

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

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

1113.642 Procedures Branch

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

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

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

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

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

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

1113.643 Planning and Applications Branch

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

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

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

1113.644 Service Centers Programs Branch

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

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

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

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

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

Assists
the
Planning and Applications Branch
in
conducting systems acceptability tests

Prepares machine instructions for off line data processing equipment

1113.7 Office of Assistance Commissioner (Inspection)

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

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

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

At the National Office level
he supervises
two divisions:

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

1113.71 Internal Audit Division

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

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

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

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

lished at all operating levels

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

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

1113.711 Field Coordination Branch

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

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

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

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

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

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

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

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

1113.712  Operations Branch

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

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

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

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

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

Responsible for conducting audits of
regional
and
district
offices

as
assigned
by the
Director

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

1113.713 Program Development Branch

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

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

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

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

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

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

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

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

1113.72 Internal Security Division

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

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

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

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

The Division
is composed
of
four branches:

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

1113.721 Complaint Case Coordination Branch

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

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

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

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

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

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

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

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

1113.722 Investigations Branch

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

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

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

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

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

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

1113.723 Planning and Programming Branch

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

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

1113.724 Security Case Coordination Branch

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

The Branch
reviews reports submitted
by the
National
and
field
offices

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

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

The purpose of these reviews
is to:

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

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

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

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

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

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

1113.8 Office of Assistant Commissioner (Planning and Research)

The Assistant Commissioner
(Planning and Research)

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

The Assistant Commissioner
(Planning and Research)

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

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

The Assistant Commissioner
(Planning and Research)

is
responsible for
and
supervises the activities
of
four divisions:

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

1113.81 Plans and Policy Division

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

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

1113.82 Research Division

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

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

1113.83 Statistics Division

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

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

1113.831 Administrative Office

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

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

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

1113.832 Income, Finance, and Wealth Branch

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

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

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

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

1113.833 Statistical Techniques Branch

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

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

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

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

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

problems
of the
Division

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

1113.834 Systems Planning and Review Branch

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

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

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

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

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

1113.84 Systems Development Division

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

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

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

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

1113.9  Office of Assistant Commissioner (Technical)

The Assistant Commissioner
(Technical)

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

and
4182
of the
Internal Revenue Code)

In carrying out this mission he:

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

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

The Assistant Commissioner
(Technical)

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

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

The Assistant Commissioner
(Technical)

is
responsible for
and
supervises
the
activities
of
four
divisions:

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

1113.91 Income Tax Division—Office of the Director

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

In carrying out these responsibilities,
the
division:

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

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

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

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

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

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

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

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

1113.831 Corporation Tax Branch

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

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

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

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

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

1113.912 Depreciation, Depletion and Valuation Branch

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

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

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

1113.913  Individual Income Tax Branch

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

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

No. 144—6

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

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

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

1113.914 Reorganization Branch

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

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

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

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

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

In carrying out these responsibilities, the division:

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

This Division also:

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

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

Exempt Organizations Branch
and
Pension Trust Branch

1113.921  Exempt Organizations Branch

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

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

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9387

ordinates with other
Technical branches
on
matters of mutual concern;
advises
and
assists
the
Audit Division
in
regard to
the
Service’s audit program;
and
participates
in
Technical’s Annual Field Conference Program,
provides
the
final level of appeal
on
District Director’s proposals to revoke the exempt status of organizations

This branch
also passes on exempt organization matters involving:

The requirements for filing annual information returns
under
section 6033
of the
Code;
liability
for
unrelated business income tax
under
sections 511
to
515,
inclusive;
prohibited transactions
under
section 503;
and
unreasonable
accumulations,
or
misuse
of,
income
under
section 504

1113.922 Pension Trust Branch

In matters involving the qualification
of
pension,
annuity,
profit-sharing,
stock bonus,
and
bond purchase
plans
and the
tax treatment
of
employees
and
their beneficiaries
and
deductions for employer contributions under such plans, pursuant
to
sections 401-407,
inclusive
of the
Internal Revenue Code,
this
branch:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases
and
IR Manual issuances;
reviews
or
assists
in the
preparation
of
booklets,
pamphlets,
and
other materials
prepared for the guidance
of
Service personnel
and the
public;
conducts
training classes
for
Internal Revenue agents
and
National Office employees
in
new provisions
of the
Internal Revenue Code;
conducts
special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other offices
of the
Service,
including
the
Office of the Chief Counsel,
and
when appropriate,
the
Treasury Department,
other
Government agencies
and
Congressional committees;
reviews
proposed regulations
for
administrative feasibility
and
adequacy;
participates in the development of tax return
forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
analyzes
and
acts
upon
reports submitted
by
field offices
under the
Technical Coordinator Program;
coordinates
with other
Technical branches
on
matters of mutual concern;
advises
and
assists
the
Audit Division
in
regard
to the
Service’s audit program;
post-reviews
field determination letters
and,
on a certiorari basis,
reviews
and
decides
cases appealed
by
taxpayers
to the
National Office
for
reconsideration
of
District Directors’ determinations;
determines the applicability of the annuity treatment
under
section 72
of the
Code,
the
death benefit exclusion
under
section 101(b),
and the
sick pay exclusion
under
section 105(d),
to
distributions under qualified plans
and
exempt employees’ trusts;
passes upon the tax treatment accorded under nonqualified plans—deferred compensation;
and
participates
in
Technical’s Annual Field Conference Program

This branch
also
passes on matters involving:

Exemption of employees’ trusts
under
section 501
of the
Code;
collateral matters involving the treatment of medical benefits for retired employees under qualified pension plans,
the
limitations
and
restrictions
on
self-employed persons participating in qualified plans,
and the
tax treatment of distributions
to
nonresident aliens;
deductions by acquiring corporations for carryovers
under
sections 381(c) (11)
and
(20);
whether an employees’ trust is operated as a feeder organization
under
section 502;
whether transactions prohibited under
section 503
have been engaged in;
and
whether exempt trusts have unrelated business taxable income
under
sections 511
to
515,
inclusive

1113.93 Miscellaneous Tax Division—Office of Director

Has primary responsibility
for
providing
basic principles
and
rules
for
uniform interpretation
and
application
of the
tax laws in areas involving the application
of
Federal
estate,
gift,
and
excise
taxes;
the
procedure
and
administration provisions
of the
Internal Revenue Code
(particularly
Subtitle F);
and
on matters requiring actuarial determinations

In carrying out these responsibilities,
the
division:

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

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

Actuarial Branch;
Administrative Provisions Branch;
Estate and Gift Tax Branch;
and
Excise Tax Branch

1113.931 Actuarial Branch

In matters involving actuarial determinations,
this
branch:

Issues
rulings
and
technical advice;
drafts
Revenue Rulings,
Revenue Procedures,
Technical Information Releases
and
IR Manual issuances;
reviews
or
assists
in the
preparation
of
booklets,
pamphlets,
and
other materials
prepared
for the
guidance
of
Service personnel
and the
public;
conducts
special studies directed toward resolving technical problem areas;
reviews
Actions on Decisions;
reviews
proposed regulations
for
administrative feasibility
and
adequacy;
analyzes
and
acts
upon
reports submitted
by
field offices
under the
Technical Coordinator Program;
participates
in the
development
of
tax return
forms
and
instructions,
and
reviews pertinent portions
of
public use
forms
and
instructions;
participates
in
Technical’s Annual Field Conference Program;
furnishes
expert consulting assistance
to other
Service components,
including the
Office of the Chief Counsel,
and to other
Federal
and
State
Government Agencies
,
on
actuarial questions involved in income tax treatment
of
pension,
profit-sharing,
stock bonus,
annuity,
life insurance,
accident
and
health,
and
other
benefit
and
compensation
plans
and
contracts,
and
deductions
for
amounts
paid
or
accrued
on
indebtedness under insurance contracts;
and
furnishes expert consulting assistance
to the
Estate and Gift Tax Branch
in this
Division
and the
Reorganization Branch
in the
Income Tax Division,
in
regard to valuation
of
life estates,
remainder interests,
contingent assurances,
series of payments,
and
actuarial interests in trusts

Coordinates

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9388

with other
branches
on
matters cutting across
branch lines

1113.932  Administrative Provisions Branch

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

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

This branch
also has
jurisdiction
as to the
status of certain organizations
as
agencies
or
instrumentalities
of the
United States,
a
State,
or
political subdivision thereof
or the
District of Columbia

1113.933  Estate and Gift Tax Branch

In matters involving the application of
Federal
estate taxes
and
gift taxes,
related statutes,
and
estate
and
gift
tax treaties
as to
donors
and
estates,
this
branch:

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

1113.934  Excise Tax Branch

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

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

1113.94  Technical Publications and Services Division—Office of the Director

Has primary responsibility for conducting the publications program
of the
Technical Organization;
conducting the
public use
forms
and
instructions
program
for the
Service
and
assisting in conducting
the
Service’s form letters program;
managing the overall correspondence program
for the
Technical Organization;
and
maintaining research facilities
and
providing reference services
for the
Technical Organization
and
other segments
of the
National Office

This division
also has
responsibility
for
promoting
and
maintaining
a
technical liaison program
with
regional
and
district
offices

of the
Service,
and for
coordinating
the
Technical Organization’s
annual
Field Conferences Program

In carrying out these responsibilities,
the
division:

Conducts programs
for
preparation
and
publication
of
technical
booklets,
pamphlets
and
other materials
for the
guidance
of
Service personnel
and the
taxpaying public;
reviews
tax guide material prepared by other
government agencies
and,
where warranted,
such material prepared
by other
government agencies,
and
other organizations outside
the
Service;
conducts
a
program for publication
of the
Internal Revenue Bulletin
and
related materials,
setting forth
precedent
Revenue Rulings,
Revenue Procedures,
court decisions,
regulations,
public laws,
and
other official pronouncements
of the
Service;
conducts
a
program for the annual development
of
(including responsibility for the technical content)
all
tax return
forms
and
instructions
covering
Federal
income,
employment,
excise,
estate,
and
gift taxes;
coordinates
and
assists
in the
work
of the
National Office Tax Forms Coordinating Committee
in
planning,
reviewing,
and
approving
tax return forms material;
and
assists
the
Committee
in the
performance
of its
review
and
approval
function relating
to
public use forms
and
public use form letters;
manages
Technical’s correspondence program
by
analyzing
and
directing
the
flow
of all
inquiries,
requests for advice,
reports submitted
by
field offices
under the
Technical Coordinator Program,
etc.,
to the
appropriate
Technical Organizations units;
issuing direct reply to communications involving requests for information of a general technical nature;
and
maintaining
and
servicing
Technical’s closed
correspondence files
and
records;
serves as liaison
on
Congressional
correspondence
and
oral inquiries
on
matters within
the
jurisdiction
of the
Assistant Commissioner (Technical);
maintains
a
technical reference library
and
provides reference services
for the
National Office;
serves as
point of contact
with the
Public Information Division
with
respect to exempt organization material to be made available for inspection
under
section 6104
of the
Internal Revenue Code;
and
coordinates
with other
Technical Divisions on matters of mutual concern

This Division also:

Conducts
and
coordinates
a
technical liaison program
with
regional
and
district offices
to
encourage the submission
of
field reports
on
cases which disclose tax administrative
problems,
abuses,
and
inequities;
the
views
of
field personnel
as to the
quality
and
effectiveness
of
regulations
and
tax return forms
and
their effect
on
taxpayer
relations
and
compliance;
the
need
for
new
or
amendatory
legislation
or
regulations,
etc.,
conducts
and
coordinates
special surveys upon request
of the
Treasury Department,
to
obtain factual information
from
Service field offices
on
tax areas in which legislation
has
been proposed
or is
being considered;
and
coordinates
the
Technical Organization’s annual
Technical Field Conferences Program
whereunder
teams of technical personnel who are specialists in the various tax areas,
together with representatives
of the
Chief Counsel’s Office
and the
Audit Division,
visit
and
meet
with
field personnel
in a
District Office
in each
Region
to
discuss major programs
of the
Technical Organization,
to
present papers on particular substantive technical areas,
to
discuss
and
explore
possible solutions to technical areas of particular concern
to the
field offices,
and to
discuss other matters
of
mutual
concern
and
interest

The director
is
responsible for
and
supervises
the
activities
of
three
branches:

Technical Publications Branch;
Forms and Form Letters Branch;
and
Administrative Services Branch

1113.941  Technical Publications Branch

Conducts the publications program
of the
Technical Organization,
which
provides for dissemination
of
timely,
comprehensive,
and
understandable explanations
and
information on the principles

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9389

and
rules
established for the application
of all
Federal taxes
(other than
alcohol
and
tobacco,
and
certain firearms
taxes)
for the
guidance
of
Service personnel
and the
public

In carrying out this responsibility,
this
Branch:

On an annual basis,
initiates,
drafts
and
publishes
comprehensive technical tax guide
booklets,
pamphlets
and
other
public use materials
such as
Your Federal Income Tax,
Tax Guide for Small Business,
Farmer’s Tax Guide,
the
high school
Teaching Taxes” program,
Guide to Federal Estate and Gift Taxation,
and
others;
conducts a program
for
keeping
Service personnel up to date on significant technical developments
in
Federal taxation
by
publishing regular periodic summaries under the title
Tax Briefs;
initiates
and
drafts
annual analyses
and
explanations
in depth of important technical developments for use
in the
Annual Technical Review Institutes
for
field personnel;
drafts,
reviews for technical accuracy
and
participates in the development
of
technical tax
handbooks
and
guides
for
Service personnel
and
technical tax law text materials
for use in
Service training programs;
drafts,
reviews
for
technical accuracy,
and
participates in the development
of
releases,
newspaper articles,
radio
and
television
program materials,
etc,.
prepared
by the
Service’s Public Information Division,
and
technical tax
booklets
and
materials
prepared
by other
Government agencies,
and
other organizations outside
the
Service;
conducts a
Reports
on
Current Tax Literature program
to keep
Service officials appraised
on
articles,
comments,
etc.,
published outside
the
Service
regarding
loopholes
or
inequities,
and
criticisms
of
Service
positions
or
policies;
and
coordinates
with other
Technical branches
in the
preparation
and
review
of
technical materials,
and on
other matters
of
mutual concern

This Branch
is also
responsible for the publication
of the
weekly
Internal Revenue Bulletin,
the
Commissioner’s authoritative instrument
for
announcing official
rulings
and
procedures
of the
Service,
and for
publishing
Treasury Decisions,
Executive Orders,
tax conventions,
legislation,
court decisions,
and
other items of general interest

Prepares for publication
the
Service’s loose-leaf
Regulations system,
and
other technical publications;
prepares
and
publishes
digests of substantive material published
in the
Bulletin
for
research
and
reference
use throughout
the
Service;
prepares
and
publishes
finding lists
and
topical indexes
on
materials published
in the
Bulletin;
accumulates
and
publishes
appropriate material
from the
weekly
Internal Revenue Bulletin
in
semi-annual
Cumulative Bulletins;
compiles
record retention requirements
from
Regulations
for
publication
in the
FEDERAL REGISTER;
and
coordinates
with the
Publications Branch
in the
Facilities Management Division
and,
where appropriate,
with the
Government Printing Office,
in
connection with the publication
of the
Internal Revenue Bulletin
and
other technical publications

1113.942  Forms and Form Letters Branch

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

In carrying out these responsibilities,
this
Branch:

On an annual basis,
initiates,
develops
and
revises
the
technical content
of all
public use tax return
forms,
instructions,
schedules,
etc.,
relating
to
employment,
estate,
excise,
gift
and
income
taxes;
coordinates
the
functions
of the
National Office Tax Forms Coordinating Committee
in
planning,
reviewing
and
approving
all
public use tax return forms material;
assists the
National Office Tax Forms Coordinating Committee
in its
review
and
approval
functions
relating to
public use form letters;
provides
advice
and
assistance
to
other offices
in the
Service,
the
Treasury Department
and
Congressional Committees
in
matters relating to tax return
forms
and
instructions;
and
coordinates
with other
Technical branches on matters of mutual concern

1113.943  Administrative Services Branch

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

In carrying out these responsibilities,
this
Branch:

Acknowledges receipt of,
analyzes,
and
directs
the
flow of all incoming correspondence,
including
requests
for
rulings
and
technical advice,
general inquiries,
reports submitted
by
Service field offices
under the
Technical Coordinator Program,
etc.,
to the
appropriate
Technical
division

or
branch,
coordinates with other offices
in
Compliance,
Data Processing
and
Administration
on
correspondence crossing jurisdictional lines;
serves
as
liaison office
and
point of contact
on all
Congressional office inquiries,
oral
or
written,
relating to matters
under the
jurisdiction
of the
Technical Organization;
keeps the
Assistant Commissioner (Technical)
informed
regarding incoming communications
involving
sensitive
or
controversial
matters;
issues direct replies to all communications involving requests for information
of a
general technical
or
procedural nature,
including a substantial portion
of the
Congressional office
inquiries
directed
to the
Technical Organization;
corresponds
with
field offices
to
supply
or
request
needed
information
or
files;
processes,
maintains
and
services
all
closed correspondence files
and
related records
for the
Technical Organizations;
and
maintains a technical reference library
and
provides
research assistance
and
reference services
for the
Technical Organization
and
other offices
in the
Service’s National Office

In connection
with
exempt organization
applications
and
returns
which are
open
to
public inspection
under
section 6104
of the
Internal Revenue Code,
this
Branch also;
Maintains
and
services
files
on
exempt organization
applications
and
returns;
processes requests for inspection of this material;
and
screens these files
and
deletes certain types of materials which are precluded
from
public inspection

In connection
with
Powers of Attorney submitted with requests for rulings,
this
Branch also:

Determines
their
validity
and
acceptability
and
conducts correspondence seeking correction of those which are improperly drawn

1113.(10) Office of the Chief Counsel

The Chief Counsel,
an
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 the
administration
and
enforcement
of the
internal revenue laws
and
related statutes

The key officials under his supervision are:

Deputy Chief Counsel,
Associate Chief Counsel (Litigation),
an
Executive Assistant,
a
staff
of
Technical Advisors,
Special Assistants,
and
Directors
of the
Legislation
and
Regulations,
Interpretive,
Joint Committee,
and
Operations
and
Planning
Divisions

1113.(10)1 Deputy Chief Counsel

The Deputy Chief Counsel
assists
and
acts
for the
Chief Counsel
in
planning,
directing,
coordinating,
and
controlling
the
policies
and
programs
of the
Office
and
in giving over-all executive leadership to its activities

The Deputy Chief Counsel
acts for the
Chief Counsel
in
supervising all phases of the work
of the
Office,
including that
of the
Staff,
the
Division Directors,
and the
Regional Counsel

1113.(10)2 Associate Chief Counsel (Litigation)

Plans,
directs,
coordinates
and
controls
the
policies
and
programs
pertaining
to
Tax Court,
Enforcement,
Alcohol
and
Tobacco
Tax,
Collection Litigation,
and
Refund Litigation
work

1113.(10)21 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
and the
processing
and
handling
of
such cases,
including
preparation
of
pleading,
recomputations
and
other documents filed
with the
Tax Court
together with
hearings thereon to assure uniform treatment;
coordinates
and
reviews
Tax Court matters prepared
in the
regional offices;
including
the rendering of technical advice
to the
field offices,
the
approval
of
Chief Counsel’s Decisions,
the
review of briefs to be filed
with the
Tax Court
and
recommendations
of
field offices
for
acquiescence
or
non-acquiescence
in
adverse
Tax Court decisions;
prepares
recommendations
to the
Department of Justice
for the
Commissioner’s appeals
to the
Courts 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

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9390

cases

It supervises
the
preparation
and
trial
of
cases assigned to,
and
handled
by,
attorneys
in the
Trial Branch

1113.(10)22 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
(Compliance)

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

1113.(10)23 Alcohol and Tobacco Tax Legal Division

The Alcohol and Tobacco Tax Legal Division
performs
all of the legal services
in the
National Office
incident to the
administration
and
enforcement
of the
provisions
of the
Internal Revenue Code
which
relate
to
alcohol,
tobacco products
and
firearms,
the
Federal Alcohol Administration Act,
the
Federal Firearms Act,
Chapter 59
of the
Criminal Code
relating
to the
liquor traffic
(18 U.S.C. Sections 1261
through
1265),
certain provisions
of the
Customs
and
Transportation
laws

relating
to the
forfeiture
and to the
remission
and
mitigation
thereof
of
contraband
and
articles
used
or
intended to be used
in
violation of these laws
and of the
wagering tax provisions
of the
Internal Revenue Code,
and the
legal work arising
under the
Federal Tort Claims Act
in
respect of the negligent acts
of
Service employees

Execution of these
functions
includes
the
rendering of legal opinions,
assisting
in
conferences
and
hearings
held by the
administrative officers
with
taxpayers
and
other interested parties,
advising
as to legal problems involved in their handling of individual cases handling appeals
to the
Director, Alcohol and Tobacco Tax Division,
in
administrative quasi-judicial proceedings,
drafting
and
reviewing
proposed
legislation,
regulations,
Treasury
decisions,
notices
and
accompanying documents,
preparing
and
reviewing
formal legal opinions,
Revenue Rulings,
and
correspondence
involving
the
interpretation
or
enforcement
of the
regulations,
and the
compromise of liabilities arising thereunder,
preparing recommendations
and
furnishing
advice
and
assistance
to the
Department of Justice
in
civil
and
criminal
cases
arising under the cited laws

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

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

1113.(10)24 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 prepares advisory opinions on collection litigation matters

The Division
prepares
and
reviews
recommendations
to the
Department of Justice
concerning
certiorari,
appeal
and
petition for review
in
relation to all collection litigation cases

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

The Collection Litigation Division
prepares
and
reviews
recommendations
to the
Department of Justice
concerning

(a) the defense of injunction actions to restrain
the
assessment
or
collection
of
federal taxes;

(b) offers in settlement;

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

(d) suits for the civil enforcement of summonses

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,
and

(d) suits for the collection of taxes

1113.(10)25 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.(10)3 Legislation and Regulations Division

The Legislation and Regulations Division
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 preparation of most income tax regulations

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

Representatives
of the
Division
participate
in
public hearings
on
proposed regulations

1113.(10)4 Interpretive Division

The Interpretive 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)5 Joint Committee Division

The Joint Committee Division
of the
Chief Counsel’s Office
is
responsible for the reviews
of
proposed
refunds
or
credits
of
income,
excess profits,
estate
or
gift
tax
in excess of $100,000
and of
refunds
or
credits
of
income
or
excess profits tax in excess of $100,000 which tentatively have been made
and,
if approved,
for the
preparation of the report
to the
Joint (Congressional) Committee
on
Internal Revenue Taxation
as required by
section 6405
of the
Internal Revenue Code,
together
with related deficiencies

Such
refunds
or
credits
arise from audits
of
taxpayers’
returns
or
claims for refund
or
from proposed administrative settlements of cases pending
in the
Tax Court of the United States
or in the
United States Court of Claims
or
District Courts

1113.(10)6 Operations and Planning Division

Operations and Planning Division
is
responsible for all law work
in the
Internal Revenue Service
other than
substantive tax law work;
at the
direction
of the
Chief Counsel
performs
special assignments of a technical nature in substantive tax law

The Division
serves
as the
principal legal advisor
to the
Assistant Commissioner
(Administration)
,
the
Assistant Commissioner
(Data Processing)

and the
Assistant Commissioner
(Inspection)

The Division
is
responsible
for the
supervision
and
coordination
of all
legal management work
of the
Chief Counsel’s Office
(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

The Division
is
responsible for the general supervision of all matters relating
to
administration
and
management
in the
Office of the Chief Counsel

Reviews
and
prepares

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9391

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

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 organization components of the typical
Office
or [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,
the
Data Processing 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
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
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 Commissioner
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

1114.41 Facilities Management Branch

The Facilities Management Branch
coordinates,
evaluates
and
carries out
regionwide 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,
and
examination of vouchers

This Branch
participates in long-range 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,
promotions,
in-service placements,
incentive awards,
records,
reports
and
other aspects of a complete personnel program,
within the framework
of
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
in
contacts with employee groups
and the
Regional Directors
of the
Civil Service Commission

1114.44 Training Branch

(1) 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 programs
to
meet training needs that cut across organizational lines,
such as
supervisory training
and
training in clerical skills

(2) The Training Branch
also
administers any formal
Taxpayer Education Program
for the
region

Where a formal
Taxpayer Education Program
is
administered
by this
branch,
the
branch title
is
Training and Taxpayer Education Branch

1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)

The Assistant Regional Commissioner
(Alcohol and Tobacco Tax)

sets 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 operations

He supervises the activities
of
three
brances [branches]:

Enforcement Branch,
Laboratory Branch,
and
Permissive Branch,
and all
branch offices located within
the
region

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9392

1114.51 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
inspectors (on-premises)
and
inspectors (general)

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

1114.52 Laboratory Branch

(1) The Laboratory Branch
coordinates
and
evaluates
the
Alcohol and Tobacco Tax Laboratory activities
to
assure that throughout
the
region
the
policies
and
programs
are
properly executed
and
that the work is prepared in
an
orderly
and
timely
manner

(2) In conformity with
Service
policies
and
Alcohol and Tobacco Tax
programs
established by
the
National Office
develops
regional
practices,
standards,
and
other measures necessary to implement most effectively
the
laws
and
regulations
governing
alcohol,
alcoholic beverage,
and
tobacco
industries

(3) The Branch
analyzes
beverages
and
non-beverage products
containing
alcohol,
examines illegally-produced alcoholic beverage,
examines drugs submitted by
the
Bureau of Narcotics
in
connection with the enforcement of
the
Harrison Narcotic Act
and the
Marihuana Act,
carries out
analyses
and
work
for other
IRS divisions
upon request,
advises
on technical matters pertaining to
the
production,
storage,
tax payment,
and
disposition
of
alcohol,
alcoholic beverages,
and
tobacco products,
and
the denaturation of distilled spirits,
use of tax-free alcohol,
manufacture
of
non-beverage
products
and
articles
in
which denatured alcohol is used;
members of the staff testify as expert witnesses on chemical matters
in
civil
and
criminal
actions

(4) The Branch
provides
functional
advice
and
guidance
to
branch offices</b
on
laboratory matters

1114.53 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 offices
on
enforcement matters

1114.54 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

All branch offices
in the
Southeast,
and
Southwest
Regions
,
as well as
the
office
in
Charleston, West Virginia,
are
Enforcement Offices

All other
branch offices
are
Combination 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
inspectors (on-premises)
and
inspectors (general)

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 Administrative 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 the
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
frame work
of
Service
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
appellate
policies,
programs,
procedures,
and
standards
in terms of
regional requirements,
provides
reports
and
factual information
upon which the
National Office
can
base 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
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
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 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 agreement

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9393

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
where applicable,
a
regional review of selected cases closed by
the
district offices
and
the administrative disposition of offers in compromise

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

(2) In the
Central Region,
where
centralized review of audit cases has been established,
the
functions of this office are as follows:

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
where applicable,
tax assistance
to
taxpayers
and
the administrative disposition of offers in compromise

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

He also reviews,
as
a service to
the
districts,
all
field audit
and
unagreed office audit
cases
and a selected sample of agreed office audit cases examined by
the
district offices
(except that cases in which the expiration of the statute of limitations is imminent are reviewed after the necessary
assessment,
overassessment
or
statutory notice action
is
completed)

1114.8 Assistant Regional Commissioner (Collection)

(1) In offices which include
an
Assistant Regional Commissioner
(Data Processing)

the
functions
of the
Assistant Regional Commissioner
(Collection)

are as follows:

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
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 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
collection
policies,
programs,
procedures
and
standards
in
terms of factual information upon which
the
National Office
can
base
collection
policy
and
program
considerations
and
recommends appropriate action with respect to problems encountered
in
observing
and
evaluating
collection operations

He is also responsible for the year-round
taxpayer assistance program

1114.9 Assistant Regional Commissioner (Data Processing)

The Assistant Regional Commissioner
(Data Processing)

acts
as the principal assistant to
the
Regional Commissioner
in
planning,
coordinating
and
evaluating
the
returns processing,
data processing,
and
revenue accounting activities under
the
jurisdiction
of the
Regional Commissioner
to
assure that
policies
and
programs
established by
the
National Office
are
timely
and
properly
executed

He exercises line supervision over those activities at
the
Regional Office
and
functional supervision
over
those activities at
the
Internal Revenue Service Center
and
District Offices
within the
Region

He provides
the
Regional Commissioner
and,
through him,
the
National Office
with
evaluations,
recommendations,
and
other information
which
are used as a means for determining the effectiveness
of
returns processing,
data processing,
and
revenue accounting
operations,
policies,
programs,
procedures
and
standards

1114.(10) Assistant Regional Commissioner
(Intelligence)

The Assistant Regional Commissioner
(Intelligence)

acts
as the principal assistant to
the
Regional Commissioner
in

No. 144—7

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9394

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.(10)1 Review and Conference Staff

(1) The Review and Conference Staff
plans
and
directs
the
critical review
of
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
7 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 a factual basis for conclusions by management,
the
Department of Justice
or
other authority for making decisions,
includes
personnel background investigations,
and
investigations of complaints
and
allegations
of
misconduct
or
irregularities
concerning
Service employees
and
actions
of
non-Service persons that may affect the integrity of
the
Service,
including
attempts to bribe
or
otherwise corrupt
Service personnel

The program also includes background investigations of certain applicants for enrollment to practice before
the
Internal Revenue Service,
investigations of charges against tax practitioners,
formal investigations of accidents involving
Service employees
or
property,
and
investigations of alleged discrimination because
of
race,
creed,
color
or
national origin

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
7 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,
the
Regional Inspector,
and the
District Directors
of
Internal Revenue
and
their staffs

The Regional Counsel,
subject to the
Chief Counsel’s continuing
general
supervision
and
review
where appropriate
or
necessary,
directs
and
supervises
a
staff
of
attorneys engaged
in
processing
and
handling
cases docketed in
the
Tax Court of the United States
and
in furnishing legal advice
and
performing legal services
connected
with the
tax court,
enforcement,
collection litigation
and
alcohol
and
tobacco
tax
functions

(2) Tax Court Matters:

The Regional Counsel’s office
furnishes
legal advice to
the
Assistant Regional Commissioner
(Appellate)
;
in
the name of
the
Chief Counsel,
represents
the
Commissioner
in
the trial of cases before
the
Tax Court
and
is responsible for the preparation of pleadings, stipulations, and other documents to be filed with
the
Tax Court
on
behalf of
the
Commissioner
prior
to to the entry of a decision by
the
Court;
makes
recommendations to
the
Chief Counsel
respecting adverse
Tax Court
decisions;
considers
and
approves
or
disapproves
the
settlement of cases docketed in
the
Tax Court,
subject
to the concurrence
of
Appellate
while
such cases are in pre-session
status;
considers
and
concurs
in,
or
disapproves, recommendations
by
Appellate
to
eliminate the ad valorem fraud penalties in cases not docketed in
the
Tax Court;
and
considers
and
reviews,
prior to issuance,
statutory notices of deficiency
or
liability proposed
by
Appellate,
and
certain of such notices proposed by
the
District Directors

(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:

The Regional Counsel’s office
is
responsible for handling legal work with respect to cases under
the
Bankruptcy Act
and
other insolvency cases
including
decedents’ estate proceedings;
Federal tax liens in suits for foreclosure
by
mortgagees
or
other lienholders
and
in suits to quiet title;
applications
filed for the discharge of property
from
Federal tax liens
or
for the release of such liens;
for
review
and
handling
of
certain offers in compromise;
recommendations
as to the taking of affirmative action,
whether
by way of
a
separate suit
or
intervention in pending proceedings
(with the excep-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9395

tion
of
alcohol,
tobacco
and
firearms
matters not relating to proceedings under
the
Bankruptcy Act,
liens,
receiverships
and
other insolvencies);
the
defense of injunction suits to restrain
the
assessment
or
collection
of
Federal taxes
(except with respect
to
alcohol,
tobacco
and
firearms
matters);
the
assessment
and
collection
of
taxes;
and
of the civil 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,
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 orders,
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
7 Internal Revenue Service Centers
located at:

Austin, Texas;
Chamblee, Georgia;
Cincinnati, Ohio;
Kansas City, Missouri;
Lawrence, Massachusetts;
Ogden, Utah;
and
Philadelphia, Pennsylvania

Each Service Center
is
under the line supervision of
the
Regional Commissioner
having
jurisdiction
over
the area of their location

When fully operational,
each
Service Center
will
process tax documents within
its
Region’s jurisdiction

(2) Each
Service Center
is
headed by
a
Director
who
operates under the general direction of
a
Regional Commissioner

The Service Center Director
is
responsible to
the
National Office,
through the
Regional Commissioner,
for
implementing the programs assigned to
the
Center

He is responsible
for
budget,
fiscal,
and
personnel
operations of
the
Center
under
directives of
the
Regional Commissioner

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 tax returns

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

The Regional Commissioner
also
exercises general supervision over the activities of
the
Service Center Director
in
coordinating
and
maintaining
liaison
with
Regional Commissioners,
District Director,
and the
National Office
in
carrying out the programs prescribed for
the
Centers
by the
National Office

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
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 obtaining the benefits
of
data processing systems
or
mechanization in new work areas

1117.3 District office-service center functions

The district offices
served by
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

1117.4 Service Center organization
(Non-ADP)

1117.41 General

(1) The
Kansas City,
Lawrence,
and
Ogden
Service Centers

were formerly
AreaService Centers
serving several
regions

Effective January 1, 1964,
they
began conversion to
a
regional service operation utilizing automatic data processing systems

During the conversion period they will continue to process tax documents for
certain
districts
in other
regions

(2) The principal organizational components of the
typical
Service Center
(not
oriented
to
ADP systems)
are
the immediate office of
the
Director
and
the following
divisions:

Transcription and Document Processing,
Accounting and Control,
Data Processing,
Fiscal Management Operations,
and
Administration

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
the 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

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9396

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 Fiscal Management Operations Division

Under the administrative direction of
the
Service Center Director,
with
line management
and
supervision
administered through
the
Service Center Director
by the
Regional Commissioner,
the
Division is responsible
for
organizing,
planning,
and
directing
operations relating to
the
processing
and
analysis
of
personal services-resources,
including
financial payment
and the
preparation
of
budgetary,
statistical
and
accounting
reports
for management uses in
the
National Office
and in the
Regional
and
District
Offices
serviced

Also responsible
for
ADP systems
design,
revision,
modification
and
supplementation
to
meet program requirements as prescribed by
the
Fiscal Management Officer

Responsible for coordination
of
Service Center Fiscal Management Operations
with the
National Office,
Regional Headquarters Office,
and other
Service Centers
as
applicable, as well as internal coordination within
the
Service Center

Responsible
for
systems
development,
redesign,
and
revision,
as well as
programming
and
program
changes

Also responsible
for
scheduling
and
planning
operations,
and for
programming
and
testing work
on the
computer

Utilizing
electronic computing
and
tabulating equipment,
the
system provides
accurate
and
timely
payments
for
salary
and
related expenses,
comprehensive
accounting,
budgetary
and
statistical
reports,
analyses
of
personnel data,
and
subsidiary records
to
the general ledger control accounts maintained as an integral part of the administrative accounting system

Responsible for the audit of records on which payments are based,
as
certified
by
designated
employees
and
supervisors
and
supported by official personnel action documents

Also responsible
for
initiating
accounting,
appropriation,
and
pay
adjustments

Prepares
and
certifies
vouchers
for
payment

Schedules
and
deposits
repayments

Maintains detailed records
of
employees
pay,
allowances,
deductions,
and
benefits

Responsible for internal controls over services performed by
the
Data Processing Division,
for
internal control
over
input
and
output,
and
for providing comprehensive audit trails
including
internal
checks
and
balances

The Division
consists
of
two
branches:

Program Operations Branch,
and
Systems and Planning Branch

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

1117.5 Service Center Organization
(ADP)

1117.51 General

The principal organizational components of the
typical
Service Center
(oriented
to
ADP systems)
and
the immediate office of
the
Service Center, Director,
the
Planning Staff,
the
Administration Division,
Document Analysis and Control Division,
Transcription Division,
and
Accounting and Data Processing Division

1117.52  Office of the Director

Within the structure of
the
Internal Revenue Service,
the
Service Center
has
organizational status comparable to that of
the
District Offices

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

The Director
plans,
directs,
and
administers
functions
of the
Service Center
which
provides services for
the
Region

Its functions
are
to
process
tax returns
and
related documents
and
other high-speed processing
devices
and
systems
and
to maintain accountability records for internal revenue taxes collected within
the
region

Typical programs include
the
processing,
analysis
and
accounting control
of
income tax returns,
estimated tax returns,
wage
and
excise tax returns,
corporation tax returns,
income information documents,
mailing of income tax forms to individual
taxpayers,
transcription of statistical information for
the
National Office Audit and Statistics Division,
etc

Responsible
for
budget,
fiscal,
and
personnel
operations of
the
Service Center

Plans
and
directs
pilot studies
and
new assignments made by
the
National Office

Serves as advisor to
the
Regional
and
National
Offices

in
planning,
coordinating,
and
evaluating
experimental projects to develop
improved
techniques
and
methods
for
processing work of
the
Internal Revenue Service

1117.53 Planning Staff

Plans,
schedules,
analyzes,
and
evaluates
programs assigned or planned for the
Service Center

Administers prescribed work planning
and
control system
(including
production control
and
performance evaluation)
and
quality control system

Plans,
organizes,
and
coordinates
the
control of documents received
from
District Offices
as
they are processed through
the
Service Center

Conducts production analysis studies of programs in terms
of
quality,
quantity
and
cost

Evaluates work measurement
and
cost ascertainment reports required by
the
Regional
and
National Offices

Develops information to support annual financial plan
or
special project financial plans

1117.54 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
Service 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
Service 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
Service Center

1117.541 Personnel Branch

Responsible for
the
evaluation,
development,
and
execution
of the
Service Center
personnel
program
and
standards
relating
to
recruitment
and
selection,
employee relations,
disciplinary actions,
performance,
evaluation,
promotions,
in-service placements,
incentive awards,
records,
reports,
and
other aspects of
a
complete personnel program,
within the framework
of
policies,
programs
and
procedures
established by
the
National Office

Conducts the position classifica-

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9397

tion program in
the
Service Center
within
delegated authority

1117.542 Facilities Management Branch

The Facilities Management Branch
carries out administrative service activities
including
procurement
and
contracts;
space,
property
and
supply
utilization;
warehousing;
records administration;
physical
and
document
security;
safety;
communication
and
duplicating
services;
mail services;
forms management;
and
building
and
equipment
maintenance
and
repair

1117.543 Training Branch

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

It coordinates
the
Service Center execution
of
nationwide,
regional
and
local
training programs;
gives
advice on all training programs conducted within
the
Service Center ;
and
develops
or
assists
in
their development from the standpoint of training techniques

1117.55 Document Analysis and Control Division

The Document Analysis and Control Division
receives,
blocks,
sorts,
and
controls
documents
for
transcription purposes;
classifies documents
into
audit
and
statistical
categories;
researches,
perfects,
and
resolves
processing
or
taxpayer generated
errors
detected during the working cycle within
the
Service Center
or
National Computer Center;
examines
and
codes
documents
for the
National Office Statistics Division;
processes
and
mails
forms,
notices,
registers,
reports,
etc.
to
taxpayers
and
District,
Regional,
and
National
Offices
;
and
disposes of documents upon completion
of
Service Center processing

Responsible for the storage of those tax returns which are scheduled for retention in
the
Service Center

Also responsible for forwarding returns to requesting offices within
the
IRS

1117.551 Document Analysis Branch

Plans,
organizes
and
directs
the
examining,
perfecting,
and
coding
of
tax documents for transcription purposes;
the
initiation of required correspondence for mailing
to
district offices
and
taxpayers
(to resolve discrepancies
and
to assure that correct postings are made
to
taxpayer master files);
and the
editing,
coding
and
extraction
of
information from returns
for
audit
and
statistical
programs

1117.552 Error Resolution Branch

Performs research,
perfects,
and
resolves
processing
or
taxpayer generated errors detected during the working cycle within
the
Service Center or National Computer Center

1117.553 Control and Service Branch

Receives,
screens,
blocks
and
batches
all
work received;
establishes
control of returns
and
other documents;
releases documents into the initial work processes in accordance with work schedules;
under
coordination of
the
Planning Staff
makes
necessary adjustments as dictated by actual pattern of receipt of work to maintain a steady balanced work flow which will meet the
various
Service Center deadlines

Performs
any
folding,
labeling,
inserting
or
other machine operations
required
in
Service Center programs;
prepares
tax
returns,
forms,
tapes,
printouts,
etc.
for
mailing
to
National Computer Center,
District Offices,
Taxpayers,
Social Security Administration
and
Federal Reserve Banks;
ships
processed documents
to
District Offices;
and
compiles
all
production
and
work measurement
reports
for the
Center
from
information furnished by other organizational entities

Responsible for the storage of those tax returns which are scheduled for retention in
the
Service Center

Also responsible for forwarding returns to requesting offices within
the
IRS

Initiates correspondence for perfecting
master file returns during processing

1117.56 Transcription Division

The Transcription Division,
by
means
of
electric
key punch
and
key verifier
machines
is
responsible for:

transcription of pertinent information from tax returns;
transcription
of
data
to
process
feedback information,
documents,
correspondence,
and
forms
to
District Offices
and
taxpayers;
transcription
of
production
and
cost
record
data
for the
tabulation
and
compilation
of
reports;
transcription of data for accounting purposes;
transcription of data for use programs in the areas
of
administration,
audit,
statistics,
fiscal,
intelligence,
etc.;
and
the transcription of such
other
projects
or
programs
as
assigned
or
authorized
by the
National Office

1117.561 Transcription Branches

(1) Branch A:

Responsible for
the
transcription
and
key
verification
of
pertinent information from
all
BMF tax returns,
and some
IMF tax returns
as
specified in
the
functional statements below

Responsible for processing documents related
to
BMF
and
IMF
subsequent
activity programs

Responsible for processing returns which have been previously transcribed but for which error conditions have been detected in subsequent processing

(2) Branch B:

Responsible for
the
transcription
and
key
verification
of
pertinent information
from
IMF tax returns

1117.57 Accounting and Data Processing Division

Plans
and
directs
the
operation of a digital computer system used
in
processing,
verifying,
and
computing
the
tax liabilities
of
taxpayers
in all
districts
within the
region;
the
processing
of
tax
information
and
documents
for
mailing
to
taxpayers
and
for internal use by
the
Service;
the
generation
of
reports,
statistical information,
and
other information for use by
the
National,
Regional,
and
District
Offices
,
other
program areas of
the
Service,
and
by the
various
States
within the
region;
the
processing
and
balancing
of
tax data
forwarded to
and
received from
the
National Computer Center;
and
the processing of other programs assigned by
the
National Office

Programs projects as assigned by
the
National Office,
and
provides maintenance programming as necessary

Directs the maintenance of an accounting system to
provide
subsidiary records
and
general ledger accounts
to
reflect
the
Director’s accountability for the tax revenue collected within
the
region;
the
recording
of
assessments,
collections,
receivables,
refunds,
overassessments,
and
other elements of revenue accounting affecting accountability;
to
control all accounting documents;
to
receive,
verify,
balance,
and
process
accounting outputs from
the
National Computer Center;
and
to prepare
special
and
periods
accounting reports

Responsible for the preparation of tax adjustments
to
master file returns

1117.571 Accounting Branch

Plans,
coordinates,
organizes,
and
directs
the
maintenance of subsidiary records
and
general ledger accounts covering revenue transactions
to
provide for the recording
of
assessments,
collections,
receivables,
refunds,
over-assessments
and
other elements
of
revenue accounting
affecting
taxpayers’ master accounts;
controls accounting documents received
from
district offices
for
entry
to
master file;
receives,
initiates,
controls
and
processes
MF accounting transactions
involving
district offices
outside the
region;
receives
and
controls
MF accounting outputs
from
Computer Center
such as
settlement registers
and
accomplishes
required
journalization
and
general ledger
positions;
initiates
or
processes
account transfers,
account adjustments,
debit
or
credit
transfers,
statutory clearances,
etc.
related
to
MF accounts;
verifies
Computer Center accounting outputs
against
general ledger balances;
receives
settlements
and
other adjustments
generated
by
Computer Center
and
processes into general ledger account;
balances
MF accounts with general ledger maintained in
the
Center;
reconciles accounts with regional disbursing office;
prepares periodic trial balances;
prepares
Statement of Accountability
for the
Service Center Director
and
Statement of Classified Collections;
and
prepares
special
and
periodic
financial reports
covering
deposits
and
collection data
for
transmittal to
the
National,
Regional
and
District
Offices

Plans
and
directs
the
tax adjustment work which has been centralized in
the
Service Center

1117.572 Data Processing Branch

The Data Processing Branch
is
responsible for the operation of a digital computer system used
in
processing,
verifying,
and
computing
the
tax liabilities
of
taxpayers
in all
districts
within the
region;
processing
tax
information
and
documents
for
mailing
to
taxpayers
and
for internal use by
the
Service;
generating
reports,
statistical information,
and
other information
for
use by
the
National,
Regional
and
District
Offices
,
other
program areas of
the
Service,
and
by various
States
within the
region;
processing
and
balancing
tax data
forwarded
and
received from
the
National Computer Center;
and
processing other programs assigned by
the
National Office

Provides programming services as required in the maintenance of the system
or
as directed by
the
National Office

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9398

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
conformance
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
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

(1) Administers
a
district-wide 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 reward,
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
audit,
the
conduct
of
District conferences in unagreed cases,
participation
with
special agents
of the
Intelligence Division
in
the conduct of tax fraud investigations,
and
provision of technical support to the year round
taxpayer assistance program

(2) The
Division structure conforms to one of three established patterns,
depending upon size of
the
district office

These patterns all recognize six distinct groups
of
functions which are known as:

Returns Classification,
District Conference,
Review,
Field Audit,
Office Audit,
and
Service

In small
district offices
the
branch supervisory structure does not exist,
while
in large offices there may be more than
one
Field Audit Branch

In the
Central Region
the
review
functions
are
centralized in
the
regional office

Each
district Audit Division
in that
region
has a
Technical Branch
in lieu of
the
Conference Staff
and the
Review Staff

1118.41 Conference Staff

Directs
and
performs
the
District conference
function

This includes issuing conference invitation letters in unagreed cases,
holding conferences
with
taxpayers
and
their representatives,
and
preparing conference reports

Also screens
taxpayer protests
and
acts as technical advisor
to
Chief, Audit Division

1118.42 Review Staff

Reviews reports of examination of all types of tax returns to verify the determination of liability made by
the
examining officer

Directs the issuance of preliminary notices of deficiency
to
taxpayers,
reviews
protests filed in response to such notices,
and
prepares statutory notices of deficiency

Prepares
closing letters
and
releases
in
estate
and
gift
tax
cases,
furnishes
technical advice
and
assistance
on
pension trust plans,
and
prepares determination letters

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

Prepares
the
Management Information Reports
for both
agreed
and
unagreed
cases

Has primary responsibility within
the
district
for
maintaining quality standards
in
examinations
and
reports,
and
the technical accuracy of all matters subject to review

Issues correction memoranda in all cases
or
matters involving substantial error

1118.43 Returns Classifying Officer

Develops
and
administers
district program for selecting all types of returns for examination

Conducts special studies to identify
noncompliance problem areas
and
recommends audit programs to cope with them

1118.44 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

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
Intelligence Division
where
tax evasion may exist

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

Performs
engineering
and
valuation
work,
prepares memorandums to accompany closing agreements,
and
recommends jeopardy assessments

Provides technical support to the year-round
taxpayer assistance program

1118.45 Office Audit Branch

Conducts
examinations through correspondence
or
interviews
with
taxpayers
in
office of
the
Service
relative
to all types of taxes
(except
alcohol,
tobacco
and
firearms)
to
determine correct liability
of
taxpayers
for
tax
and
penalties,
and
the validity of claims
for
refund,
credit,
or
abatement,
or
for redemption of stamps

Processes applications for exemption from collecting admissions tax

Recommends jeopardy assignments

Provides technical support to the year-round
taxpayer assistance program

1118.46 Service Branch

Performs clerical services for
the
Division
necessary
to the
processing of returns,
reports of examination,
case files
and
correspondence

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

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

1118.47 Technical Branch

(1) The
Technical Branch
directs
the issuance of preliminary notices of deficiency
to
taxpayers,
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;
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;
and
prepares statutory notices of deficiency

(2) The
Branch
is
responsible for
the
control,
management
and
review
of
offers in compromise,
informants’ claims for reward,
cases in which expiration of the statute of limitations is imminent
and
assessment,
overassessment
or
statutory notice action is necessary prior to forwarding to
the
Assistant Regional Commissioner
(Audit)

for
review,
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 Branch
is
responsible for
the
District conference
functions,
which
include the review
of
Forms 2808,
preparation of conference invitation letters,
assignment of conferees to handle the case,
the
holding of the conference,
the
manner in which conferences are conducted,
the
quality of the conference reports
and
the statistical reporting of the conferences

The Chief
of the
Technical Branch
acts as
Technical Advisor
to the
Chief of the Audit Division
on
cases under investigation
or
assigned
for
District conferences

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
over-assessments;
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;
the
securing of delinquent returns;
and
the conduct of a year-round
taxpayer assistance program

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

The
basic
or

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9399

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,
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

A more detailed description of
the
district organization
and
functions
for the
2100 Activity
is
contained in the
handbook,
Organizational Guidelines 2100 Activity,”
Subsection 1191
of the
Manual

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 activities 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 to 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
make[s] 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 over-assessment;
prepares
appropriate over-assessment 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
within
headquarters office

(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,
returns,
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,
analyzes,
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

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 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

(2) 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

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

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

The Branch
is
responsible for year-round
taxpayer assistance
in
local offices

1118.6  Intelligence Division

The Intelligence Division
enforces the criminal statutes applicable
to
income,
estate,
gift,
employment,
and
excise tax laws
(except those relating
to
alcohol,
tobacco,
narcotics
and
certain firearms),
by
developing information concerning alleged criminal violations thereof, evaluating allegations
and
indications of such violations to determine investigations to be undertaken,
investigating suspected criminal violations of such laws,
recommending prosecution when warranted,
and
measuring effectiveness of
the
investigation
and
prosecution
processes

The Division
assists other
Intelligence offices
in
special inquiries,
drives
and
compliance programs
and
in the normal enforcement programs,
including
those combating organized
wagering,
racketeering
and
other illegal activity,
by
providing investigative resources upon
regional
or
National Office

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9400

request

It also assists
U.S. Attorneys
and
Regional Counsel
in
the processing
of
Intelligence cases,
including
the
preparation for
and
trial of cases

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,
reports management,
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
documents
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  Offices below the District
Headquarters

(1) Offices
below the
district headquarters
(Area,
Zone,
and
Local
offices

as
defined below)
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;
and
the investigation of alleged criminal violation of the tax statutes

They also contain,
to
a limited extent,
other
functions
such as
taxpayer assistance
and
administrative support

(2) Offices below
the
district headquarters
are
classified according to these types:

(a) Area office

An Area office
is
a major subdivision of
the
district office
and
usually contains all of its
principal
functional elements
including
one or more groups
of
Revenue Agents,
one or more groups
of
Revenue Officers,
an
Office Collection Force group,
and a
Teller

Generally, it also contains one or more
Special Agents

(b) Zone office

A Zone office
is
an intermediate size office which includes one or more groups
of
Revenue Agents
or
one or more groups
of
Revenue Officers

Generally, it also contains one or more
Special Agents

Usually it does not have
a
Teller
and if it has
OCF personnel,
they
are supervised from some other office

(c) Local office

All other offices below
the
district headquarters
are
classified
as
Local offices

Primarily, these are small posts of duty where the workload does not warrant the stationing
of
Revenue Agents
and
Revenue Officers in group strength

(3) Program planning
and
functional supervision
for
personnel of
an
Area,
Zone,
or
Local
office

are
the responsibilities of the
appropriate
divisions
of the
district office

However, administrative supervision of such an office may be assigned to an individual upon a determination by
the
District Director
that
such a position is needed in order to represent
all
IRS functions
to the
public,
to
coordinate
functions,
and
to provide common administrative services

This position is to be assigned as an additional responsibility to one of the
regular
functional personnel
of
the office,
usually
the
ranking
or
senior
officer

Each person assigned this additional responsibility will be designated as the
“(inserting name of city) representative”
of the
District Director

(4) Generally, offices below
the
district headquarters
do
not contain
Branch Chiefs
or
full-time
Collection Managers
in
any of
the
functional activities

However, if the workload of an office
(including nearby offices supervised by such office)
is
sufficient to justify five or
more
Audit groups,
the
District Director
may
determine that the needs for local supervision warrant the stationing of
an
Audit Branch Chief in the office

Similarly, if the workload justifies five or
more
Revenue Officer groups
(counting less than
ten
OCF
as
the equivalent of a group;
or
ten or more
OCF
as
two groups),
the
District Director
may
establish a full-time
Collection Manager
(who
supervises
only
Group Supervisors,
as
distinguished from
other
Collection Managers
who
also directly
supervise
Revenue Officers)

Recommendations for establishing such positions shall be forwarded to
the
Regional Commissioner
for
approval in accordance with regular procedures for effecting changes in organization

(5) When the personnel of an office below
the
district headquarters
are
supervised
by
Group Supervisors,
Branch Chiefs,
or
Collection Managers
in
a different location,
all
of the
functions
in
such offices will generally receive line supervision from the same city in order to
foster
functional coordination
and
efficient utilization
of
clerical
and
other manpower

However, when
the
District Director
finds
that the best interests of
the
Service
require
a different arrangement,
he is
authorized
to
make an exception

Exceptions may be particularly needed for those activities,
such as
Intelligence,
which
are more thinly represented than
the
Audit
and
Collection
functions
;
and for
specialists,
such
as those trained
in
estate,
gift,
and
excise
tax

work

APPENDIX A

INTERNAL REVENUE REGIONAL OFFICES

San Francisco, Calif., Flood Building, 870 Market Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street NE
Chicago, Ill., 35 East Wacker Drive
New York, N.Y., Federal Office Building, 90 Church Street
Cincinnati, Ohio, Federal Office Building, 550 Main Street
Philadelphia, Pa., 2 Penn Center Plaza Building, 2 Penn Center Plaza
Dallas, Tex., Federal Office Building, 1114 Commerce Street

APPENDIX B

ALCOHOL AND TOBACCO TAX BRANCH OFFICES

Birmingham, Ala., 2121 Building, 2121 Eighth Avenue, North
Little Rock, Ark., Federal Office Building, 700 West Capitol Street
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., Federal Building, 450 Golden Gate Avenue
Jacksonville, Fla., New Post Office Building
Atlanta, Ga., 67 Peachtree Park Drive NE
Honolulu, Hawaii, Alexander Young Building, 1015 Bishop Street
Chicago, Ill., 35 East Wacker Drive
Louisville, Ky., Federal Building, Sixth and Broadway
Baltimore, Md., 707 North Calvert Street
Boston, Mass., 55 Tremont Street
Detroit, Mich., 461 Federal Building
St. Paul, Minn., Main Post Office, 180 East Kellogg Boulevard
Jackson, Miss., Milner Building, Lamar and Pearl Streets
St. Louis, Mo., Federal Building, 208 North Broadway

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9401

6394

Omaha, Nebr., Post Office and Courthouse Building
Newark, N.J., Industrial Office Building, 1060 Broad Street
Buffalo, N.Y., U.S. Courthouse, Niagara Square
New York, N.Y., 641 Washington Street
Charlotte, N.C., 316 East Morehead Street
Cincinnati, Ohio, Federal Office Building, 550 Main Street
Oklahoma City, Okla., 200 Northwest Fourth Street
Philadelphia, Pa., U.S. Customhouse, Second and Chestnut Streets
Pittsburgh, Pa., Victory Building, 212 Ninth Street
San Juan, P.R., Post Office and Customhouse Building
Columbia, S.C., Federal Office Building, 901 Sumter Street
Nashville, Tenn., U.S. Courthouse, 801 Broad Street
Dallas, Tex., Wholesale Merchants Building, 912 Commerce Street
Richmond, Va., Federal Building, North Eighth Street
Seattle, Wash., U.S. Courthouse, Sixth and Madison Streets
Charleston, W. Va., Federal Building, 500 Quarrier Street
Milwaukee, Wis., Brunder Building, 135 West Wells Street

APPENDIX C

APPELLATE BRANCH OFFICES

Birmingham, Ala., 2121 Building, 2121 Eighth Avenue, North
Phoenix, Ariz., Federal Building, 230 North First Avenue
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., 447 Sutter Street
Denver, Colo., Federal Building
New Haven, Conn., 1221 Chapel Street
Jacksonville, Fla., Post Office and Courthouse Building
Miami, Fla., 51 Southwest First Avenue
Atlanta, Ga., Federal Office Building, 275 Peachtree Street NE
Chicago, Ill., 35 East Wacker Drive
Springfield, Ill., Land of Lincoln Building, 325 West Adams Street
Indianapolis, Ind., Guaranty Building
Wichita, Kans., Insurance Building, 212 North Market Street
Louisville, Ky., Federal Building
New Orleans, La., Federal Office Building, 600 South Street
Baltimore, Md., 707 North Calvert Street
Boston, Mass., 114 Federal Street
Detroit, Mich., Cadillac Tower Building, 65 Cadillac Square
St. Paul, Minn., First National Bank Building, 332 Minnesota Street
Kansas City, Mo., Federal Office Building, 911 Walnut Street
St. Louis, Mo., U.S. Court and Customhouse, 1114 Market Street
Omaha, Nebr., New Federal Building, 215 North 17th Street
Newark, N.J., 251 Plane Street
Buffalo, N.Y., U.S. Courthouse, Niagara Square
New York, N.Y., Federal Office Building, 90 Church Street
Greensboro, N.C., 338 North Elm Street
Cincinnati, Ohio, Federal Office Building, 550 Main Street
Cleveland, Ohio, Federal Reserve Bank Building
Oklahoma City, Okla., Courthouse and Federal Office Building, 200 Northwest Fourth Street
Portland, Oreg., 921 Southwest Washington Street
Philadelphia, Pa., 2 Penn Center Plaza
Pittsburgh, Pa., Clark Building, Seventh and Liberty Avenue
Nashville, Tenn., New U.S. Courthouse Building, 801 Broadway
Dallas, Tex., 1025 Elm Street
Houston, Tex., Federal Building, 515 Rusk Avenue
Salt Lake City, Utah, New Federal Building, 125 South State Street
Richmond, Va., 400 North Eighth Street
Washington, D.C., 1875 Connecticut Avenue NW
Seattle, Wash., Sixth and Lenora Building
Huntington, W. Va., Post Office Building, Ninth Street and Fifth Avenue
Milwaukee, Wis., Towne Building, 730 East Michigan Street

APPENDIX D

INTERNAL REVENUE SERVICE CENTERS

Chamblee, Ga., 4800 Buford Highway
Lawrence, Mass., Arlington Mills, Building No. 6, 7 Lake Street
Kansas City, Mo., Federal Building, 2306 East Bannister Street
Cincinnati, Ohio, Alms and Doepke Building, 222 East Central Parkway
Philadelphia, Pa., 11601 Roosevelt Boulevard
Austin, Tex., 3651 South Interregional Highway
Ogden, Utah, Defense Depot Ogden, Buildings 2-B and 3-B

APPENDIX E

INTERNAL REVENUE DISTRICT OFFICES

Birmingham, Ala., 2121 Building, 2121 Eighth Avenue, North
Anchorage, Alaska, Mutual Savings Bank Building, 540 Fifth Avenue
Phoenix, Ariz., Federal Building, 230 North First Avenue
Little Rock, Ark., Federal Office Building, 700 Capitol Avenue, West
Los Angeles, Calif., Post Office and Courthouse Building, 312 North Spring Street
San Francisco, Calif., Federal Building, 450 Golden Gate Avenue
Denver, Colo., New Customhouse Building, 19th and Stout Streets
Hartford, Conn., Federal Office Building, 450 Main Street
Wilmington, Del., 330 East 30th Street SE
Jacksonville, Fla., Universal Marion Building, 21 West Church Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street NE
Honolulu, Hawaii, Federal Building, 335 King Street, South
Boise, Idaho, Broadway Holding Company Building, 914 Jefferson Street
Chicago, Ill., State-Madison Building, 22 West Madison Street
Springfield, Ill., Land of Lincoln Building, 325 West Adams Street
Indianapolis, Ind., Post Office and Courthouse Building, Meridian and Ohio Streets
Des Moines, Iowa, Courthouse Building, East First and Walnut Streets
Wichita, Kans., Federal Building, 412 South Main Street
Louisville, Ky., Federal Building, Broadway at Sixth Street
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., Federal Building, 231 West Lafayette Street
St. Paul, Minn., Post Office and Customhouse Building, 180 East Kellogg Boulevard
Jackson, Miss., 301 Building, 301 North Lamar Street
St. Louis, Mo., Court and Customhouse Building, 1114 Market Street
Helena, Mont., Post Office and Courthouse Building, West Sixth Street and Park Avenue
Omaha, Nebr., Federal Office Building, 15th and Dodge Street
Reno, Nev., Federal Building, U.S. Courthouse, Booth and Woodruff Streets
Portsmouth, N.H., 600 State Street
Newark, N.J., Industrial Office Building, 1060 Broad Street
Albuquerque, N. Mex., Federal Office Building, 517 Gold Avenue, SW
Albany, N.Y., Internal Revenue Service Building, 161 Washington Avenue
Brooklyn, N.Y., Federal Office Building, 35 Tillary Street
Buffalo, N.Y., Edwards Building, 266-294 Pearl Street
New York, N.Y., 120 Church Street
Greensboro, N.C., Federal Office Building, 320 South Ashe Street
Fargo, N. Dark. [Dak.], Manchester Building, 112 North University Drive
Cincinnati, Ohio, Federal Office Building, 550 Main Street
Cleveland, Ohio, Mott Building, 220 St. Clair Avenue NW
Oklahoma City, Okla., Courthouse and Federal Office Building, 200 Northwest Fourth Street
Portland, Oreg., 830 Building, 830 Northeast Holladay Street
Philadelphia, Pa., Terminal Commerce Building, 401 North Broad Street
Pittsburgh, Pa., New Federal Building, 1000 Liberty Avenue
Providence, R.I., Co-Op Building, 544 Elmwood Avenue
Columbia, S.C., Federal Office Building, 901 Sumter Street
Aberdeen. S. Dak., Executive Building, 640 Ninth Avenue SW
Nashville, Tenn., Federal Office Building, Eighth Avenue and Broad Street
Austin, Tex., Federal Office Building, 300 East Eighth Street
Dallas, Tex., 1600 Patterson Street
Salt Lake City, Utah, Post Office and Courthouse Building, 350 South Main Street
Burlington, Vt., Federal Building, 11 Elmwood Avenue
Richmond, Va., Federal Office Building, 400 North Eighth Street
Seattle, Wash., Sixth and Lenora Building, 2033 Sixth Avenue
Parkersburg, W. Va., Federal Office Building, 425 Juliana Street
Milwaukee, Wis., Federal Building, 517 East Wisconsin Avenue
Cheyenne, Wyo., Federal Office Building, 21st and Carey Avenue

APPENDIX F

REGIONAL DIRECTORS’ OFFICES

San Francisco, Calif., U.S. Post Office Building, 1076 Mission Street
Atlanta, Ga., Federal Office Building, 275 Peachtree Street NE
Chicago, Ill., 35 East Wacker Drive
New York, N.Y., 50 Church Street
Cincinnati, Ohio, Federal Office Building, 550 Main Street
Philadelphia, Pa., Bankers Securities Building, Walnut and Juniper Streets
Dallas, Tex., Fidelity Union Life Building, 1511 Bryan Street

APPENDIX G

REGIONAL COUNSEL OFFICES

Birmingham, Ala., 2121 Eighth Avenue, North Building
Los Angeles, Calif., Subway Terminal Building, 417 South Hill Street
San Francisco, Calif., 447 Sutter Street
Denver, Colo., 1961 Stout Street
Jacksonville, Fla., Post Office Building
Miami, Fla., Federal Office Building, 51 South West First Avenue
Atlanta, Ga., Federal Office Building, 275 Peachtree Street NE
Chicago, Ill., 35 East Wacker Drive
Indianapolis, Ind., Illinois Building, 17 West Market
Louisville, Ky., 526 Federal Building
New Orleans, La., Federal Office Building
Boston, Mass., 80 Federal Street
Detroit, Mich., 2300 Cadillac Tower
St. Paul, Minn., First National Bank Building
Kansas City, Mo., Federal Office Building, 911 Walnut Street

Wednesday, July 28, 1965
FEDERAL REGISTER
30 F.R. 9402

26 F.R. 6395

St. Louis, Mo., U.S. Courthouse and Customhouse
Omaha, Nebr., U.S. Post Office and
Courthouse
Newark, N.J., 251 Plane Street
Buffalo, N.Y., U.S. Courthouse, Niagara Square Station
New York, N.Y., 30 Church Street
Greensboro, N.C., 338 North Elm Street
Cincinnati, Ohio, New Federal Office Building, 550 Main Street
Cleveland, Ohio, Williamson Building, 215 Euclid Avenue
Oklahoma City, Okla., Courthouse and Federal Office Building, 220 Northwest Fourth Street
Portland, Oreg., 921 Southwest Washington Street
Philadelphia, Pa., 2 Penn Center Plaza
Pittsburgh, Pa., Clark Building
Nashville, Tenn., U.S. Courthouse, 801 Broadway
Dallas, Tex., 1025 Elm Street
Houston, Tex., 515 Rusk Street
Richmond, Va., Parcel Post Building
Washington, D.C., Universal Building, North, 1875 Connecticut Avenue NW
Milwaukee, Wis., 730 East Michigan Street
Seattle, Wash., Sixth and Lenora Building, 2033 Sixth Avenue

[F.R. Doc. 65-7947; Filed, July 27, 1965; 8:45 a.m.]

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1. Know your Rights
——————————————————————
Internal Revenue Service: TAXPAYER BILL of RIGHTS
——————————————————————
http://wp.me/p8Sbod-9M
_________________________________________________
2. The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________
PUBLIC INFORMATION
Section 3 (a) RULES
——————————————————————
Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
and the
——————————————————————
ESTABLISHED PLACES at which and METHODS whereby the PUBLIC may secure INFORMATION or make SUBMITTALS or REQUESTS
——————————————————————
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
………………………………………………..
including the
………………………………………………..
NATURE and REQUIREMENTS of all FORMAL or INFORMAL PROCEDURES available
——————————————————————
as well as
——————————————————————
FORMS and INSTRUCTIONS as to the SCOPE and CONTENTS of all PAPERS REPORTS or EXAMINATION
_________________________________________________
NO PERSON SHALL IN ANY MANNER BE REQUIRED to resort to ORGANIZATION or PROCEDURES NOT so PUBLISHED
_________________________________________________
_________________________________________________
PUBLIC INFORMATION

Section 3.

(a) RULES.—Every agency shall separately state and currently publish in the Federal Register

(1) descriptions of its central and field organization including delegations by the agency of final authority and the established places at which, and methods whereby, the public may secure information or make submittals or requests;

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

No person shall in any manner be required to resort to organization or procedure not so published
………………………………………………..
NO PERSON SHALL IN ANY MANNER BE REQUIRED TO RESORT TO ORGANIZATION OR PROCEDURE NOT SO PUBLISHED
======================================
Administrative Procedure Act

APA

Pub.L. 79–404

60 Stat. 237

5 U.S.C. ch. 5, subch. I § 500 et seq.‎

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

[CHAPTER 324—2D SESSION]. [S. 7]
………………………………………………..
Administrative Procedure Act

Attorney
Lowell (Larry) Becraft, Huntsville, Alabama
………………………………………………..
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual

Florida State University (FSU)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-In /chapter-5
_________________________________________________
The I.R.S. published its Statement of Organization and Functions in the Federal Register as required by the A.P.A., from 1956-1974

However, the IRS has NOT published a Statement of Organization and Functions in the Federal Register as required by the APA, since 1975

The IRS can claim that their current Statement of Organization and Functions is available for inspection at their offices, but that is NOT what the Administrative Procedure Act requires

The Corrupt IRS is NOT above the LAW even though they act like they are

If the IRS proceeds against you, a Motion can be filed with the local United States Federal Court

(See APA brief by lawyer Larry H. Becraft, Jr., above)

Americans cannot know what functions are authorized to be handled by what section(s) of the I.R.S. without a current Statement of Organization and Functions

If anyone knows where the I. R. S. has published its Statement of Organization and Functions in the Federal Register, since 1975, please leave a message with that information, on this blog article
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1956 (Friday, December 28) 21 F.R. 10418-10432 (14 pages) Volume 21 Number 250
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1956-friday-december-28-21-f-r-10418-10432-14-pages-volume-21-number-250
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1961 (Saturday, July 15) 26 F.R. 6372-6395 (23 pages) Volume 26 Number 135
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1961-saturday-july-15-26-f-r-6372-6395-23-pages-volume-26-number-135
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R. 9368-9402 (34 pages) Volume 30 Number 144
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1965-wednesday-july-28-30-f-r-9368-9402-34-pages-volume-30-number-144
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1967 (Saturday, January 21) 32 F.R. 727-762 (23 pages) Volume 32 Number 14
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1967-saturday-january-21-32-f-r-727-762-23-pages-volume-32-number-14
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1969 (Tuesday, February 4) 34 F.R. 1657-1695 (38 pages) Volume 34 Number 23
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1969-tuesday-february-4-34-f-r-1657-1695-38-pages-volume-34-number-23
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1970 (Tuesday, February 3) 35 F.R. 2417-2456 (39 pages) Volume 35 Number 23
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1970-tuesday-february-3-35-f-r-2417-2456-39-pages-volume-35-number-23
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1971 (Tuesday, January 19) 36 F.R. 849-890 (41 pages) Volume 36 Number 12
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1971-tuesday-january-19-36-f-r-849-890-41-pages-volume-36-number-12
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (30 pages) Volume 37 Number 194
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1972-thursday-october-5-37-f-r-20960-20990-30-pages-volume-37-number-194
——————————————————————
Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1974 (Friday, March 29) 39 F.R. 11572-11610 (38 pages) Volume 39 Number 62
——————————————————————
https://irsliars.wordpress.com/internal-revenue-service-organization-and-functions-1974-friday-march-29-39-f-r-11572-11610-38-pages-volume-39-number-62
——————————————————————

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R. 9368-9402 (34 pages) Volume 30 Number 144 (with Index)

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R. 9368-9402 (34 pages) Volume 30 Number 144
_________________________________________________

………………………………………………..
1965 Annual Index 81
ORGANIZATION AND FUNCTIONS
9368
_________________________________________________


_________________________________________________
30 F.R. 9368-9402
_________________________________________________

_________________________________________________
30 F.R. 9368
_________________________________________________
1112 Service organization
………………………………………………..
1113 National Office
………………………………………………..
1113.1 Mission
1113.2 Basic organization
1113.3 Office of the Commissioner
——————————————————————
1113.31 Deputy Commissioner
1113.32 Assistant to the Commissioner
1113.33 Foreign Tax Assistance Staff
——————————————————————
1113.4 Office of Assistant Commissioner (Administration)
——————————————————————
1113.41 Facilities Management Division—Office of the Director
_________________________________________________

_________________________________________________
30 F.R. 9369
_________________________________________________
1113.411 Office Services Branch
1113.412 Standards and Programs Branch
1113.413 Emergency Planning Branch
1113.414 Publications Branch
1113.42 Fiscal Management Division
1113.421 Accounting Branch
1113.422 Budget Branch
1113.43 Personnel Division—Office of the Director
1113.431 Employee-Management Cooperation Branch
_________________________________________________

_________________________________________________
30 F.R. 9370
_________________________________________________
1113.432 Employee Programs Branch
1113.433 National Office Branch
1113.434 Position Programs and Methods Branch
1113..44 Public Information Division
1113.45 Training Division— Office of the Director
1113.451 Administrative Office
1113.452 National Office Training Branch
_________________________________________________

_________________________________________________
30 F.R. 9371
——————————————————————
1113.453 Programs and Standards Branch
1113.454 National Training Center
——————————————————————
1113.5 Office of Assistant Commissioner (Compliance)
——————————————————————
1113.51 Alcohol and Tobacco Tax Division—Office of the Director f/k/a 1113.61 f/k/a 1113.51
1113.511 Executive Assistant f/k/a 1113.611
1113.512 National Office Laboratory f/k/a 1113.612
1113.513 Basic Permit and Trade Practice Branch f/k/a 1113.513 f/k/a 1113.512
1113.514 Enforcement Branch f/k/a 1114.51
_________________________________________________

_________________________________________________
30 F.R. 9372
——————————————————————
1113.515 Permissive Branch f/k/a 1113.615 f/k/a 1113.511
1113.516 Tobacco Tax Branch f/k/a 1113.616 f/k/a 1113.514
1113.52 Appellate Division—Office of the Director f/k/a 1113.62 f/k/a 1113.52
1113.521 Coordination and Management Staff f/k/a 1113.621
1113.522 Excess Profits Tax Council f/k/a 1113.622 f/k/a 1113.525
1113.523 Operations Analysis Branch f/k/a 1113.623 f/k/a 1113.523
1113.524 Procedure and Closing Agreement Branch f/k/a 1113.624
1113.525 Settlement Analysis Branch f/k/a 1113.625 f/k/a 1113.522
1113.526 Special Services Branch f/k/a 1113.626 f/k/a 1113.524
_________________________________________________

_________________________________________________
30 F.R. 9373
——————————————————————
1113.53 Audit Division—Office of the Director f/k/a 1113.63 f/k/a 1113.53
1113.531 Administrative Services Office f/k/a 1113.631
1113.532 Analytical Services Staff
1113.533 Program Assistance Staff
1113.534 Pre-examination Branch
1113.535 Field Examination Branch
_________________________________________________

_________________________________________________
30 F.R. 9374
——————————————————————
1113.536 Office Examination Branch
1113.537 Post-Examination Branch
1113.538 Technical Coordination Branch
1113.54 Collection Division—Office of the Director f/k/a 1113.65 f/k/a 1113.54
1113.541 Administrative Services Office f/k/a 1113.631
1113.542 Analytical Services Staff
_________________________________________________

_________________________________________________
30 F.R. 9375
——————————————————————
1113.543 Centralized Activities Office
1113.544 Special Projects Staff
1113.545 Delinquent Accounts Branch f/k/a 1113.6743 Delinquent Accounts and Returns Branch f/k/a 1118.54
1113.546 Delinquent Returns Branch f/k/a 1118.54 Delinquent Accounts and Returns Branch
1113.547 Disclosure and Liaison Branch
_________________________________________________

_________________________________________________
30 F.R. 9376
——————————————————————
1113.548 Taxpayer Assistance Branch f/k/a 1118.53 Taxpayer Services Branch
1113.55 Intelligence Division—Office of the Director f/k/a 1113.66 f/k/a 1113.55
1113.551 Administrative Office f/k/a 1113.661
1113.552 Analysis and Evaluation Branch f/k/a 1113.663
1113.553 Investigative Techniques Branch f/k/a 1113.664
1113.554 Operations Coordination Branch f/k/a 1113.665
_________________________________________________

_________________________________________________
30 F.R. 9377
——————————————————————
1113.555 Planning and Procedures Branch f/k/a 1113.666
1113.56 Office of International Operations—Director of International Operations f/k/a 1113.67 f/k/a 1113.56
1113.561 Executive Assistant to Director 1113.671
1113.562 Operational Research Staff
1113.563 Administrative Office f/k/a 1113.673
_________________________________________________

_________________________________________________
30 F.R. 9378
——————————————————————
1113.564 Collection Division f/k/a 1113.674
1113.5641 Returns, Receipts and Taxpayer Service Branch f/k/a 1113.6741
1113.5642 Revenue Accounting Branch f/k/a 1113.6742
1113.5643 Delinquent Accounts and Returns Branch f/k/a 1113.6743 f/k/a 1118.54
1113.5644 Puerto Rico Collection Branch f/k/a 1113.6744
1113.565 Audit Division f/k/a 1113.675
1113.5651 Review Staff f/k/a 1113.6751 f/k/a 1118.43
1113.5652 Conference Coordinator f/k/a 1113.6752
_________________________________________________

_________________________________________________
30 F.R. 9379
——————————————————————
1113.5653 Chief Classifying Officer f/k/a 1113.6753
1113.5654 Service Branch f/k/a 1113.6754 f/k/a 1118.44
1113.5655 Field Audit Group f/k/a 1113.6755 f/k/a 1118.41 Field Audit Branch
1113.5656 Estate and Gift Tax Group f/k/a 1113.6756
1113.5657 Office Audit Group A f/k/a 1113.6757 f/k/a 1118.42 Office Audit Branch
1113.5658 Office Audit Group B f/k/a 1113.6758
1113.566 Foreign Posts f/k/a 1113.677
1113.567 Puerto Rico Post f/k/a 1113.678
——————————————————————
1113.6 Office of Assistant Commissioner (Data Processing) f/k/a 1113.64 Automatic Data Processing DivisionOffice of the Director
——————————————————————
1113.61 Administrative Office f/k/a 1113.641
_________________________________________________

_________________________________________________
30 F.R. 9380
——————————————————————
1113.62 Operations Division—Office of the Director f/k/a
1113.645 Operations Branch
1113.621 Field Coordination Branch f/k/a 1113.511
1113.622 Program Development Branch f/k/a 1113.513
1113.623 Resource Utilization Branch
1113.624 National Computer Center
1113.625 IRS Data Center
1113.63 Reports Division f/k/a 1113.44
1113.631 Data Processing Analysis Branch f/k/a 1113.643 Analysis Branch
1113.632 Reports Management and Systems Branch
_________________________________________________

_________________________________________________
30 F.R. 9381
——————————————————————
1113.633 Reports Processing and Analysis Branch
1113.64 Systems Division
1113.641 Master Files Programs Branch
1113.642 Procedures Branch f/k/a 1113.636
1113.643 Planning and Applications Branch
1113.644 Service Centers Programs Branch f/k/a 1117.2 Programs
——————————————————————
1113.7 Office of Assistant Commissioner (Inspection) f/k/a 1113.5 f/k/a 1113.4
——————————————————————
1113.71 Internal Audit Division—Office of the Director f/k/a 1113.51 Internal Audit Division f/k/a 1113.41
_________________________________________________

_________________________________________________
30 F.R. 9382
——————————————————————
1113.711 Field Coordination Branch f/k/a 1113.511
1113.712 Operations Branch f/k/a 1113.512 f/k/a 1113.3322
1113.713 Program Development Branch f/k/a 1113.513
1113.72 Internal Security Division f/k/a 1113.52 f/k/a 1113.42
1113.721 Complaint Case Coordination Branch f/k/a 1113.521
1113.722 Investigations Branch f/k/a 1113.522
_________________________________________________

_________________________________________________
30 F.R. 9383
——————————————————————
1113.723 Planning and Programming Branch f/k/a 1113.523
1113.724 Security Case Coordination Branch f/k/a 1113.524
——————————————————————
1113.8 Office of Assistant Commissioner (Planning and Research) f/k/a 1113.7
——————————————————————
1113.81 Plans and Policy Division f/k/a 1113.71
1113.82 Research Division f/k/a 1113.72
1113.83 Statistics Division f/k/a 1113.73 f/k/a 1113.332
1113.831 Administrative Office
1113.832 Income, Finance, and Wealth Branch f/k/a 1113.731
1113.833 Statistical Techniques Branch f/k/a 1113.732
_________________________________________________

_________________________________________________
30 F.R. 9384
——————————————————————
1113.834 Systems Planning and Review Branch
1113.84 Systems Development Division f/k/a 1113.74
——————————————————————
1113.9 Office of Assistant Commissioner (Technical) f/k/a 1113.8 f/k/a 1113.6
——————————————————————
1113.91 Income Tax Division—Office of the Director f/k/a 1113.842 Income Tax Branch
_________________________________________________

_________________________________________________
30 F.R. 9385
——————————————————————
1113.911 Corporation Tax Branch f/k/a 1113.831 f/k/a 1113.631
1113.912 Depreciation, Depletion and Valuation Branch
1113.913 Individual Income Tax Branch f/k/a 1113.835 f/k/a 1113.635
_________________________________________________

_________________________________________________
30 F.R. 9386
——————————————————————
1113.914 Reorganization Branch f/k/a 1113.838 f/k/a 1113.637 Reorganization and Dividend Branch
1113.92 Exempt Organizations and Pension Trust Division—Office of the Director
1113.921 Exempt Organizations Branch f/k/a 1113.837
_________________________________________________

_________________________________________________
30 F.R. 9387
——————————————————————
1113.922 Pension Trust Branch f/k/a 1113.836
1113.93 Miscellaneous Tax Division—Office of the Director
1113.931 Actuarial Branch
_________________________________________________

_________________________________________________
30 F.R. 9388
——————————————————————
1113.932 Administrative Provisions Branch
1113.933 Estate and Gift Tax Branch f/k/a 1113.833 f/k/a 1113.633
1113.934 Excise Tax Branch f/k/a 1113.834 f/k/a 1113.634
1113.94 Technical Publications and Services Division—Office of the Director
1113.941 Technical Publications Branch
_________________________________________________

_________________________________________________
30 F.R. 9389
——————————————————————
1113.942 Forms and Form Letters Branch
1113.943 Administrative Services Branch f/k/a 1113.3411
1113.(10) Office of the Chief Counsel f/k/a 1113.9 f/k/a 1113.7
1113.(10)1 Deputy Chief Counsel
1113.(10)2 Associate Chief Counsel (Litigation) f/k/a 1113.92
1113.(10)21 Tax Court Division f/k/a 1113.9211
_________________________________________________

_________________________________________________
30 F.R. 9390
——————————————————————
1113.(10)22 Enforcement Division f/k/a 1113.9222 f/k/a 1113.731
1113.(10)23 Alcohol and Tobacco Tax Legal Division f/k/a 1113.9223 f/k/a 1113.732
1113.(10)24 Collection Litigation Division f/k/a 1113.9221
1113.(10)25 Refund Litigation Division f/k/a 1113.9212
1113.(10)3 Legislation and Regulations Division f/k/a 1113.9311 f/k/a 1113.752
1113.(10)4 Interpretative Division f/k/a 1113.9312 f/k/a 1113.751
1113.(10)5 Joint Committee Division f/k/a 1113.9213
1113.(10)6 Operations and Planning Division
_________________________________________________

_________________________________________________
30 F.R. 9391
——————————————————————
1114 Office of Regional Commissioner
………………………………………………..
1114.1 Mission
1114.2. Basic organization
1114.3 Regional Commissioner
1114.4 Assistant Regional Commissioner (Administration)
——————————————————————
1114.41 Facilities Management Branch
1114.42 Fiscal Management Branch
1114.43 Personnel Branch
1114.44 Training Branch
1114.5 Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

_________________________________________________
30 F.R. 9392
——————————————————————
1114.51 Permissive Branch f/k/a 1114.52
1114.52 Laboratory Branch
1114.53 Enforcement Branch f/k/a 1114.51
1114.54 Branch offices f/k/a 1114.53
——————————————————————
1114.6 Assistant Regional Commissioner (Appellate)
——————————————————————
1114.61 Appellate branch offices
_________________________________________________

_________________________________________________
30 F.R. 9393
——————————————————————
1114.7 Assistant Regional Commissioner (Audit)
——————————————————————
1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.9 Assistant Regional Commissioner (Data Processing)
——————————————————————
1114.(10) Assistant Regional Commissioner (Intelligence) f/k/a 1114.9
_________________________________________________

_________________________________________________
30 F.R. 9394
——————————————————————
1114.(10)1 Review and Conference Staff f/k/a 1114.91
………………………………………………..
1115 Office of Regional Inspector
………………………………………………..
1115.1 Assistant Regional Inspector (Internal Audit)
——————————————————————
1115.2 Assistant Regional Inspector (Internal Security)
………………………………………………..
1116 Office of Regional Counsel
(1)
(2) Tax Court Matters
(3) Enforcement Matters f/k/a 1116.2
(4) Collection Litigation Matters
_________________________________________________

_________________________________________________
30 F.R. 9395
——————————————————————
(5) Alcohol and Tobacco Tax Matters f/k/a 1116.4
………………………………………………..
1117 Service Centers
………………………………………………..
1117.1 General
1117.2 Programs
1117.3 District office-service center functions
——————————————————————
1117.4 Service Center organization (Non-ADP) f/k/a Service Center Organization
——————————————————————
1117.41 General
1117.42 Transcription and Document Processing Division
1117.43 Accounting and Control Division
1117.44 Data Processing Division
_________________________________________________

_________________________________________________
30 F.R. 9396
——————————————————————
1117.45 Fiscal Management Operations Division f/k/a 1113.33 Fiscal Management Division f/k/a 1113.35
1117.46 Administration Division 1118.7
——————————————————————
1117.5 Service Center Organization (ADP)
——————————————————————
1117.51 General
1117.52 Office of the Director
1117.53 Planning Staff f/k/a 1113.331
1117.54 Administration Division f/k/a 1118.7
1117.541 Personnel Branch f/k/a 1118.72 f/k/a 1118.71
_________________________________________________

_________________________________________________
30 F.R. 9397
——————————————————————
1117.542 Facilities Management Branch f/k/a 1118.71 f/k/a 1118.73 Operating Facilities Branch
1117.543 Training Branch f/k/a 1118.73 f/k/a 1118.72
1117.55 Document Analysis and Control Division
1117.551 Document Analysis Branch
1117.552 Error Resolution Branch
1117.553 Control and Services Branch
1117.56 Transcription Division f/k/a 1117.42 Transcription and Document Processing Division
1117.561 Transcription Branches
(1) Branch A
(2) Branch B
1117.57 Accounting and Data Processing Division f/k/a 1117.43 Accounting and Control Division and 1117.44 Data Processing Division
1117.571 Accounting Branch f/k/a 1113.331 f/k/a 1113.351
1117.572 Data Processing Branch
_________________________________________________

_________________________________________________
30 F.R. 9398
——————————————————————
1118 Office of District Director
………………………………………………..
1118.1 Mission
1118.2 Basic organization
1118.3 District Director
——————————————————————
1118.4 Audit Division
——————————————————————
1118.41 Conference Staff
1118.42 Review Staff f/k/a 1118.43
1118.43 Returns Classifying Officer
1118.44 Field Audit Branch f/k/a 1118.41
1118.45 Office Audit Branch f/k/a 1118.42
1118.46 Service Branch f/k/a 1118.44
1118.47 Technical Branch
——————————————————————
1118.5 Collection Division
_________________________________________________

_________________________________________________
30 F.R. 9399
——————————————————————
1118.51 Returns and Receipts Branch f/k/a 1113.6741 Returns, Receipts and Taxpayer Service Branch
1118.52 Revenue Accounting Branch f/k/a 1113.6742
1118.53 Taxpayer Service Branch f/k/a 1113.6741 Returns, Receipts and Taxpayer Service Branch
1118.54 Delinquent Accounts and Returns Branch f/k/a 1113.6743 f/k/a 1118.54
——————————————————————
1118.6 Intelligence Division
_________________________________________________

_________________________________________________
30 F.R. 9400
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Facilities Management Branch f/k/a 1118.73 Operating Facilities Branch
1118.72 Personnel Branch f/k/a 1118.71
1118.73 Training Branch f/k/a 1118.72
——————————————————————
1118.8 Offices below the District Headquarters f/k/a Local Offices
(1)
(2)
(a) Area office
(b) Zone office
(c) Local office
(3)
(4)
(5)
——————————————————————
Appendix A
Internal Revenue Regional Offices
Appendix B
Alcohol and Tobacco Tax Branch Offices
——————————————————————

——————————————————————
30 F.R. 9401
——————————————————————
Appendix C
Appellate Branch Offices
Appendix D
Internal Revenue Service Centers
Appendix E
Internal Revenue District Offices
Appendix F
Regional Inspectors’ Offices
Appendix G
Regional Counsel Offices
——————————————————————

——————————————————————
30 F.R. 9402
——————————————————————
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R. 9368-9402 (34 pages) Volume 30 Number 144

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1965 (Wednesday, July 28) 30 F.R. 9368-9402 (34 pages) Volume 30 Number 144
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………………………………………………..
1965 Annual Index 81
ORGANIZATION AND FUNCTIONS
9368
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