Tag Archives: Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1970 (Tuesday February 3) 35 F.R. 2417-2456 (40 pages) Volume 35

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1970 (Tuesday, February 3) 35 F.R. 2417-2456 (40 pages) Volume 35 Number 23 (with Index / Functions)


2456
_________________________________________________
Tuesday, February 3, 1970

35 Federal Register

Pages 2417-2456
_________________________________________________
======================================
_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

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

Dated: January 20, 1970
[SEAL]
Randolph W. Thrower,
Commissioner of Internal Revenue

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
seven 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,
and
seven 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
seven Regional Inspectors
and
seven Regional Counsels,
who
report
to the
Assistant Commissioner (Inspection)
and the
Chief Counsel,
respectively,
in
Washington, D.C.

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

The Alcohol, Tobacco and Firearms branch offices
are
headed
by
Chief Special Investigators
or
Chief Inspectors
who
report
to the
Assistant Regional Commissioner
(Alcohol, Tobacco and Firearms)

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

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

The staff designs broad programs aimed
at
modernizing
and
strengthening tax administration
in
developing countries;
it
determines program requirements
in
terms of number
and
qualifications
of
advisors
and
selects,
trains,
and
assigns such advisors

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

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

The staff maintains close liaison with the
Department of State
and the
Agency for International Development (AID),
foreign governments,
international organizations,
and the
Office of the Secretary
on
matters concerning
the
foreign tax assistance program,
most of which is conducted cooperatively
with
AID

1113.4 OFFICE OF ASSISTANT COMMISSIONER (ADMINISTRATION)


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