Tag Archives: Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972

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


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Thursday, October 5, 1972
37 Federal Register
Page 20960
_________________________________________________
Notices

DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE

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

Dated: September 27, 1972
[SEAL]
Johnnie M. Walters,
Commissioner of Internal Revenue

1100  ORGANIZATION AND STAFFING

1110  Organization and Functions of the Internal Revenue Service

1111  Establishment of the Internal Revenue Service

1111.1  MISSION

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

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

1111.2  ORGANIC ACT

(1) The
Office of the Commissioner
of
Internal Revenue

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

took office on
July 17, 1862

(2) The
act of July 1 provided:

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

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

was a
bureau

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

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

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

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

In other words,

“the office of internal revenue

was

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

1111.3  HISTORY

1111.31  Internal Taxation

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

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

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

These first laws were repealed
in
1802

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

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

In 1862
Congress
once more levied
internal revenue taxes

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

1111.32  Background and Evolution of Present Organization

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

These Supervisors
worked under
the
direct control
of the
Treasury Department

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

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

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

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

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

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

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

1111.4  REORGANIZATION PLAN NO. 1 OF 1952 AND OTHER CHANGES

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

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

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

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

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

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

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

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

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

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

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

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

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

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


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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
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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
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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
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1961 (Saturday, July 15) 26 F.R. 6372-6395 (23 pages) Volume 26 Number 135
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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
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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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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1967 (Saturday, January 21) 32 F.R. 727-762 (23 pages) Volume 32 Number 14
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1969 (Tuesday, February 4) 34 F.R. 1657-1695 (38 pages) Volume 34 Number 23
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1970 (Tuesday, February 3) 35 F.R. 2417-2456 (39 pages) Volume 35 Number 23
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1971 (Tuesday, January 19) 36 F.R. 849-890 (41 pages) Volume 36 Number 12
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (30 pages) Volume 37 Number 194
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1974 (Friday, March 29) 39 F.R. 11572-11610 (38 pages) Volume 39 Number 62
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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
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Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (30 pages) Volume 37 Number 194 (with Index)

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (30 pages) Volume 37 Number 194
_________________________________________________

………………………………………………..
1972 Annual Index 106
ORGANIZATION AND FUNCTIONS
20960


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37 F.R. 20960-20990
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37 F.R. 20960
——————————————————————
1100 ORGANIZATION AND STAFFING
………………………………………………..
1110 Organization and Functions of the Internal Revenue Service
………………………………………………..
1111 Establishment of the Internal Revenue Service
………………………………………………..
1111.1 Mission
1111.2 Organic Act
1111.3 History
——————————————————————
1111.31 Internal Taxation
1111.32 Background and Evolution of Present Organization
——————————————————————
1111.4 Reorganization Plan No. 1 of 1952 and Other Changes
——————————————————————

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37 F.R. 20961
——————————————————————
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 Assistant to the Commissioner (Public Affairs)
1113.331 Tax Information Branch
1113.332 Stabilization Information Branch
1113.333 Programs and Field Services Branch
1113.34 Tax Administration Advisory Staff
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37 F.R. 20962
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1113.4 Office of Assistant Commissioner (Administration)
——————————————————————
1113.41 Facilities Management Division
Office of the Director

1113.411 National Office Facilities Branch (1113.41)
1113.412 Information System Branch
1113.413 Protective Programs Branch
1113.414 Publishing Services Branch f/k/a Publications Branch
1113.415 Space and Property Branch
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——————————————————————
37 F.R. 20963
——————————————————————
1113.42 Fiscal Management Division
1113.421 Accounting Branch
1113.422 Budget Branch
1113.43 Personnel DivisionOffice of the Director
1113.431 Union Relations Branch f/k/a Employee Relations Branch
1113.432 Employment Branch f/k/a Employment programs branch
1113.433 National Office Branch
1113.434 Position Management Branch f/k/a Position Programs and Methods Branch
1113.435 Careers Branch
1113.44 Training DivisionOffice of the Director f/k/a 1113.45
——————————————————————

——————————————————————
37 F.R. 20964
——————————————————————
1113.441 Administrative Services Office f/k/a 1113.451 f/k/a Administrative Office f/k/a 1113.641
1113.442 Compliance Training Branch f/k/a 1113.45 f/k/a Compliance Branch
1113.443 Acts Training Branch
1113.444 Management Training Branch f/k/a 1113.454 f/k/a Management Branch f/k/a 1113.533 Management Services Branch
1113.445 National Office Training Branch f/k/a 1113.455 f/k/a 1113.452
1113.446 National Training Center f/k/a 1113.456 f/k/a 1113.454
——————————————————————
1113.5 Office of Assistant Commissioner (Compliance)
——————————————————————
1113.52 Appellate DivisionOffice of the Director f/k/a 1113.62 f/k/a 1113.52
——————————————————————

——————————————————————
37 F.R. 20965
——————————————————————
1113.521 Coordination and Management Staff f/k/a 1113.621
1113.522 Programs and Procedures Branch f/k/a Procedures Branch f/k/a 1113.523 f/k/a 1113.524 f/k/a Procedure and Closing Agreement Branch f/k/a 1113.624
1113.523 Special Services Branch f/k/a 1113.524 f/k/a 1113.525 f/k/a 1113.526 f/k/a 1113.626 f/k/a 1113.524
1113.53 Audit DivisionOffice of the Director f/k/a Audit Division—Office of the Director f/k/a 1113.63 f/k/a 1113.53
1113.531 Office Services Staff f/k/a Administrative Services Office f/k/a 1113.631
1113.532 Programs Branch
1113.533 Exempt Organization Examination Branch f/k/a 1113.534 Exempt Organizations Examination Branch
1113.534 Centralized Activities Branch
1113.535 Resources and Analysis Branch
1113.55 Intelligence DivisionOffice of the Director f/k/a 1113.66 f/k/a 1113.55
——————————————————————

——————————————————————
37 F.R. 20966
——————————————————————
1113.551 Administrative Office f/k/a 1113.661
1113.552 Staff Assistance (Visitation)
1113.553 Operations Branch f/k/a 1113.554 Operations Coordination Branch f/k/a 1113.665
1113.554 Program Branch
1113.555 Technical Development Branch
1113.56 Office of International OperationsDirector of International Operations f/k/a 1113.67 f/k/a 1113.56
1113.561 Administrative Office f/k/a 1113.563 f/k/a 1113.673
1113.562 Washington Collection and Taxpayer Service Division f/k/a Collection Division f/k/a 1113.564 f/k/a 1113.674
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——————————————————————
37 F.R. 20967
——————————————————————
1113.5621 Receipts and Processing Branch
1113.5622 Accounts Maintenance Branch
1113.5623 Taxpayer Service Branch f/k/a 1113.547 f/k/a 1113.548 Taxpayer Assistance Branch f/k/a 1118.53 Taxpayer Services Branch
1113.5624 Delinquent Accounts and Returns Branch f/k/a 1113.5622 f/k/a 1113.5643 f/k/a 1113.6743 f/k/a 1118.54
1113.563 Puerto Rico Collection and Taxpayer Service Division f/k/a Puerto Rico Collection Branch f/k/a 1113.5644 f/k/a 1113.6744
1113.564 Audit Division f/k/a 1113.563 f/k/a 1113.565 f/k/a 1113.675
1113.5641 Conference Staff f/k/a 1113.5631 f/k/a 1113.5652 Conference Coordinator f/k/a 1113.6752
1113.5642 Review Staff f/k/a 1113.5632 f/k/a 1113.5651 f/k/a 1113.6751 f/k/a 1118.43
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——————————————————————
37 F.R. 20968
——————————————————————
1113.5643 Chief Classifying Officer f/k/a 1113.5633 f/k/a 1113.5653 f/k/a 1113.6753
1113.5644 Service Branch f/k/a 1113.5634 f/k/a 1113.5654 f/k/a 1113.6754 f/k/a 1118.44
1113.5645 Examination Branch f/k/a 1113.5635
1113.565 Foreign Operations Division f/k/a 1113.564
1113.5651 Foreign Posts f/k/a 1113.5641 f/k/a 1113.566 f/k/a 1113.677
1113.566 Research, Tax Treaty and Technical Services Division f/k/a 1113.565 f/k/a Research Tax Treaty and Technical Services Division
1113.5661 Research and Tax Treaty Branch f/k/a 1113.5651 f/k/a 1113.5652
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37 F.R. 20969
——————————————————————
1113.6 Office of Assistant Commissioner (Accounts, Collection, and Taxpayer Service)
——————————————————————
1113.61 Administrative Service Office f/k/a Administrative Office f/k/a 1113.641
1113.62 Program Review and Analytical Services Staff (ACTS:PRA)
1113.63 Planning Staff
1113.64 Accounts and Data Processing DivisionOffice of the Director
1113.641 National Computer Center f/k/a 1113.625 f/k/a 1113.624
——————————————————————

——————————————————————
37 F.R. 20970
——————————————————————
1113.642 Office of the Executive Assistant
1113.643 Associate Director (Accounts and Services)
1113.6431 Compliance and Special Programs Branch
1113.6432 Revenue Accounting and Processing Branch
1113.6433 Taxpayer Accounts Services Branch
1113.6434 Accounting Operations Branch
1113.644 Associate Director (Computer Systems)
1113.6441 Master File Programing Branch
——————————————————————

——————————————————————
37 F.R. 20971
——————————————————————
1113.6442 Service Center Programing Branch f/k/a 1113.642 Service Center Branch f/k/a 1113.644 Service Centers Programs Branch f/k/a 1117.2 Programs
1113.6443 Data Retrieval Programing Branch
1113.6444 Systems Testing Branch f/k/a 1113.645 Testing Branch
1113.6445 Systems Support Branch
1113.65 Collection DivisionOffice of the Director
1113.651 Special Projects Branch
1113.652 Delinquent Accounts Branch
——————————————————————

——————————————————————
37 F.R. 20972
——————————————————————
1113.653 Returns Compliance Branch
1113.654 Special Service Staff
1113.66 Taxpayer Service DivisionOffice of the Director
1113.661 Operations Branch
1113.662 Planning and Development Branch
——————————————————————

——————————————————————
37 F.R. 20973
——————————————————————
1113.67 IRS Data Center f/k/a 1113.633 f/k/a 1113.625
——————————————————————
1113.7 Office of Assistant Commissioner (Inspection) f/k/a 1113.5 f/k/a 1113.4
——————————————————————
1113.71 Internal Audit DivisionOffice of the Director f/k/a 1113.51 Internal Audit Division f/k/a 1113.41
1113.711 Operations Branch f/k/a 1113.712
1113.712 Program Development Branch f/k/a 1113.713
1113.713 Data Processing Activities Branch f/k/a 1113.714
1113.72 Internal Security Division
——————————————————————

——————————————————————
37 F.R. 20974
——————————————————————
1113.721 Field Coordination Branch f/k/a 1113.711
1113.722 Investigations Branch f/k/a 1113.522
1113.723 Planning and Programing Branch
——————————————————————
1113.8 Office of Assistant Commissioner (Planning and Research)
——————————————————————
1113.81 Planning and Analysis Division
1113.82 Research Division
1113.83 Statistics Division
——————————————————————

——————————————————————
37 F.R. 20975
——————————————————————
1113.831 Administrative Office
1113.832 Income, Finance, and Wealth Branch
1113.833 Statistical Techniques Branch
1113.834 Mathematical Statistics Branch
1113.835 Program Management Branch
1113.84 Systems Development Division
1113.85 Office of Industrial Economics
——————————————————————
1113.9 Office of Assistant Commissioner (Technical)
——————————————————————
1113.91 Income Tax DivisionOffice of the Director
——————————————————————

——————————————————————
37 F.R. 20976
——————————————————————
1113.911 Corporation Tax Branch
1113.912 Engineering and Valuation Branch
——————————————————————

——————————————————————
37 F.R. 20977
——————————————————————
1113.913 Individual Income Tax Branch f/k/a 1113.835 f/k/a 1113.635
1113.914 Reorganization Branch f/k/a 1113.838 f/k/a 1113.637 Reorganization and Dividend Branch
1113.92 Miscellaneous and Special Provisions Tax DivisionOffice of the Director f/k/a Exempt Organizations and Pension Trust Division—Office of the Director (1113.93 Miscellaneous Tax Division—Office of the Director)
1113.921 Actuarial Branch f/k/a 1113.931
——————————————————————

——————————————————————
37 F.R. 20978
——————————————————————
1113.922 Administrative Provisions Branch f/k/a 1113.933
1113.923 Estate and Gift Tax Branch f/k/a 1113.933 f/k/a 1113.833 f/k/a 1113.633
1113.924 Excise Tax Branch f/k/a 1113.934 f/k/a 1113.834 f/k/a 1113.634
1113.925 Exempt Organizations Branch f/k/a 1113.921 f/k/a 1113.837
1113.926 Pension Trust Branch f/k/a 1113.922 f/k/a 1113.836
1113.93 Technical Publications and Services DivisionOffice of the Director f/k/a 1113.94
——————————————————————

——————————————————————
37 F.R. 20979
——————————————————————
1113.931 Tax Forms Development Branch f/k/a Forms and Form Letters Branch f/k/a 1113.942
1113.932 Technical Publications Branch f/k/a 1113.941
1113.933 Technical Services Branch f/k/a 1113.943
1113.(10) Office of Assistant Commissioner (Stabilization)
——————————————————————

——————————————————————
37 F.R. 20980
——————————————————————
1113.(10)1 Administrative Office
1113.(10)2 Liaison Staff
1113.(10)3 Technical Programs Division
1113.(10)31 Exceptions and Exemptions Branch
1113.(10)32 Interpretations and Liaison Branch
1113.(10)33 Management and Appeals Branch
1113.(10)34 Publications and Guidance Materials Branch
1113.(10)4 Service and Compliance Division
——————————————————————

——————————————————————
37 F.R. 20981
——————————————————————
1113.(10)41 Service Programs Branch
1113.(10)42 Compliance Programs Branch
1113.(10)5 Program Analysis Division
1113.(10)51 Program Planning Branch
1113.(10)52 Resources and Evaluation Branch
1113.(10)52 Program Information Branch
1113.(11) Office of the Chief Counsel f/k/a 1113.(10) f/k/a 1113.9 f/k/a 1113.7
1113.(11)1 Deputy Chief Counsel
1113.(11)2 Associate Chief Counsel (Litigation) f/k/a 1113.(10)1 f/k/a 1113.(10)2 f/k/a 1113.92
1113.(11)21 Tax Court Litigation Division f/k/a 1113.(10)11 f/k/a Tax Court Division f/k/a 1113.(10)21 f/k/a 1113.9211
1113.(11)22 Enforcement Division f/k/a 1113.(10)12 f/k/a 1113.(10)22 f/k/a 1113.9222 f/k/a 1113.731
1113.(11)23 General Litigation Division f/k/a 1113.(10)14
——————————————————————

——————————————————————
37 F.R. 20982
——————————————————————
1113.(11)24 Refund Litigation Division f/k/a 1113.(10)15
1113.(11)3 Associate Chief Counsel (Technical)
f/k/a 1113.(10)2
1113.(10)31 Legislation and Regulations Division f/k/a 1113.(10)21
1113.(11)32 Interpretive Division f/k/a 1113.(10)22
1113.(11)4 Operations and Planning Division f/k/a 1113.(10)3 f/k/a 1113.(10)6 f/k/a Operations and Planning Branch
1113.(11)5 Stabilization Division
………………………………………………..
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
——————————————————————

——————————————————————
37 F.R. 20983
——————————————————————
1114.42 Fiscal Management Branch
1114.43 Personnel Branch
1114.44 Training and Development Branch f/k/a Training and Taxpayer Education Branch f/k/a Training Branch
——————————————————————
1114.5 Assistant Regional Commissioner (Appellate) f/k/a 1114.6
——————————————————————
1114.51 Appellate Branch Offices f/k/a 1114.61
——————————————————————
1114.6 Assistant Regional Commissioner (Audit) f/k/a 1114.7
——————————————————————
1114.7 Assistant Regional Commissioner (Accounts, Collection, and Taxpayer Service) f/k/a 1114.8 Assistant Regional Commissioner (Collection)
——————————————————————
1114.8 Assistant Regional Commissioner (Intelligence) f/k/a 1114.(10) f/k/a 1114.9
——————————————————————
1114.81 Management and Evaluation Staff
——————————————————————

——————————————————————
37 F.R. 20984
——————————————————————
1114.82 Operations and Technical Assistance Staff
——————————————————————
1114.9 Assistant Regional Commissioner (Stabilization)
………………………………………………..
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 litigation matters f/k/a Tax Court Matters
(3) Enforcement matters
(4) General litigation matters
(5) Stabilization matters
——————————————————————

——————————————————————
37 F.R. 20985
——————————————————————
1117 Service Centers
………………………………………………..
1117.1 General
1117.2 Service Center Organization
——————————————————————
1117.21 General f/k/a 1117.51
1117.22 Office of the Director f/k/a 1117.52
1117.23 Audit Division f/k/a Audit Staff
1117.231 Classification Branch
1117.232 Correspondence Audit Branch
1117.233 Service Branch
1117.24 Management Staff
1117.25 Offices of the Chief, All Operating Divisions
1117.26 Administration Division f/k/a 1117.25 f/k/a 1117.46 f/k/a 1118.7
1117.261 Facilities Management Branch f/k/a 1117.251 f/k/a 1117.542 f/k/a 1118.71 f/k/a 1118.73 Operating Facilities Branch
1117.262 Personnel Branch f/k/a 1117.252 f/k/a 1117.541 f/k/a 1118.72 f/k/a 1118.71
1117.263 Training Branch f/k/a 1117.253 f/k/a 1117.543 f/k/a 1118.73 f/k/a 1118.72
——————————————————————

——————————————————————
37 F.R. 20986
——————————————————————
1117.27 Data Conversion and Accounting Division f/k/a 1117.28 Data Conversion Division f/k/a 1117.27
1117.271 Data Conversion Branch
1117.272 Computer Branch f/k/a 1117.282 f/k/a 1117.273
1117.273 Accounting Branch
1117.28 Processing Division
1117.281 Receipt and Control Branch f/k/a 1117.271 f/k/a 1117.261
1117.282 Examination Branch f/k/a 1117.272 f/k/a 1117.262
1117.283 Input Perfection Branch
1117.29 Taxpayer Service Division f/k/a 1117.29 f/k/a 1117.28
1117.291 Adjustment Branch
1117.292 Research Branch
1117.293 Taxpayer Relations Branch
………………………………………………..
1118 Office of District Director
………………………………………………..
1118.1 Mission
——————————————————————

——————————————————————
37 F.R. 20987
——————————————————————
1118.2 Basic Organization
1118.3 District Director
1118.4 Audit Division
(1)
(2)
(3)
(4)
(5)
(a) Estate and gift
(b) Excise taxes
(c) Insurance
(d) International issues
——————————————————————
1118.41 Conference Staff
1118.42 Review Staff
1118.43 Returns Classifying Offices
1118.44 Field Audit Branch
1118.45 Office Audit Branch
1118.46 Service Branch
1118.47 Technical Branch
——————————————————————
1118.5 Collection and Taxpayer Service Division f/k/a Collection Division Organization f/k/a Collection Division
——————————————————————

——————————————————————
37 F.R. 20988
——————————————————————
1118.51 Special Procedures Staff f/k/a Collection Division
1118.52 Office Branch f/k/a 1118.511
1118.53 Field Branch f/k/a 1118.512
——————————————————————
1118.6 Intelligence Division
——————————————————————
1118.61 Branches A and B
——————————————————————
1118.7 Administration Division
——————————————————————
1118.71 Facilities Management Branch
——————————————————————

——————————————————————
37 F.R. 20989
——————————————————————
1118.72 Personnel Branch f/k/a Personal Branch
1118.73 Training Branch
——————————————————————
1118.8 Offices Below the District Headquarters
(1)
(2)
(a) Area office
(b) Zone office
(c) Local office
(3)
(4)
(5)

Appendix A
Internal Revenue Regional Offices
Appendix B
Appellate Branch Offices f/k/a Appendix C
Appendix C
Internal Revenue Service Centers f/k/a Appendix D
Appendix D
Internal Revenue District Offices f/k/a Appendix E
_________________________________________________

_________________________________________________
37 F.R. 20990
——————————————————————
Appendix E
Regional Inspectors’ Offices f/k/a Appendix F
Appendix F
Regional Counsel Offices f/k/a Appendix G
——————————————————————
Sections from 1971 Statement of Organization and Functions NOT included on 1972 Statement:

1113.33 Foreign Tax Assistance Staff
1113.412 Standards and Programs Branch
1113.44 Public Information Division
1113.453 Data Processing Training Branch f/k/a Data Processing Branch f/k/a 1113.714 Data Processing Activities Branch
1113.51 Alcohol, Tobacco and Firearms DivisionOffice of the Director f/k/a Alcohol and Tobacco Tax DivisionOffice of the Director f/k/a 1113.61 f/k/a 113.51
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
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
1113.523 Settlement Analysis Branch f/k/a 1113.524 f/k/a 1113.525 f/k/a 1113.625 f/k/a 1113.522
1113.532 Budget, Reports and Data Processing Branch
1113.533 Coordinated Examination Branch
1113.535 Field Examination Branch f/k/a 1113.534 f/k/a 1113.535
1113.536 Management Services Branch
1113.537 Office Examination and Miscellaneous Taxes Branch f/k/a 1113.535 f/k/a 1113.536 Office Examination Branch
1113.538 Operational Research Branch f/k/a 1113.536
1113.539 Post Examination Branch f/k/a 1113.537
1113.53(10) Technical Coordination Branch f/k/a 1113.538
1113.54 Collection DivisionOffice of the Director f/k/a 1113.65 f/k/a 1113.54
1113.541 Administrative Services Office f/k/a Administrative Services Office f/k/a 1113.631
1113.542 Analytical services staff
1113.543 Special Projects Staff f/k/a 1113.544
1113.544 Delinquent Accounts Branch f/k/a 1113.545 f/k/a 1113.6743 Delinquent Accounts and Returns Branch f/k/a 1118.54
1113.545 Delinquent Returns Branch f/k/a 1113.546 f/k/a 1118.54 Delinquent Accounts and Returns Branch
1113.546 Disclosure and Liaison Branch f/k/a 1113.547
1113.5621 Office Branch
1113.6 Office of Assistant Commissioner (Data Processing) f/k/a 1113.64 Automatic Data Processing DivisionOffice of the Director
——————————————————————
1113.554 Program Branch
1113.621 Accounting and analysis branch f/k/a Analysis Branch
1113.622 Field Coordination Branch
1113.623 Program Development Branch
1113.624 Resource Utilization Branch f/k/a 1113.623
1113.63 Management Information DivisionOffice of the Director
1113.631 Reports Management Branch
1113.632 Processing Branch
1113.64 Systems DivisionOffice of the Director
1113.641 Procedures Branch f/k/a 1113.642 f/k/a 1113.636
1113.643 Master File Branch
1113.644 Equipment Branch
1113.721 Complaint Case Coordination Branch
1113.724 Security Case Coordination Branch
1113.(10)13 Alcohol, Tobacco and Firearms Legal Division f/k/a 1113.(10)23 Alcohol and Tobacco Tax Legal Division f/k/a 1113.9223 f/k/a 1113.732
1114.5 Assistant Regional Commissioner (Alcohol, Tobacco and Firearms) f/k/a Assistant Regional Commissioner (Alcohol, Tobacco, and Firearms)
——————————————————————
1114.51 Enforcement Branch
1114.52 Laboratory Branch
1114.53 Permissive Branch
1114.54 Branch Offices f/k/a 1114.53
(1)(a) Office of Chief Inspector
(1)(b) Office of Chief Special Investigator
1114.55 Area Offices
——————————————————————
1114.9 Assistant Regional Commissioner (Data Processing)
——————————————————————
1114.(10)1 Review and Conference Staff f/k/a 1114.91
(5) Alcohol, Tobacco and Firearms Matters f/k/a Alcohol, Tobacco, and Firearms Matters
1117.24 Program Analysis Staff
1117.27 Examination Division f/k/a 1117.26
(1) Receiving and Sorting Section
(a) Receiving and Shipping Unit
(b) Extracting and Sorting Unit
(c) Machine Services Unit f/k/a Machine Unit
(2) Batching and Numbering Section
(a) Batching Unit f/k/a (b)
(b) Numbering Unit f/k/a (c)
(2) Clearing and Deposit Section f/k/a Clearing and Control Section
(a) Clearing Unit f/k/a Clearing and Deposit Unit
(b) Deposit Unit f/k/a (a) Clearing and Deposit Unit
(c) Special Tax, Unidentified, and Cash Unit
(1) Section A
(a) Unit A-1
(b) Unit A-2
(c) Unit A-3
(d) Unit A-4
(e) Unit A-5
(2) Section B
(a) Unit B-1
(b) Unit B-2
(c) Unit B-3
(d) Units B-4 and B-5
(3) Section C
(a) Units C-1 and C-2
(b) Unit C-3
(c) Unit C-4
(4) Section D
(a) Unit D-1
(b) Unit D-2
(c) Unit D-3
(d) Units D-4 and D-5
1117.273 Error Correction Branch f/k/a 1117.263 f/k/a 1117.552 Error Resolution Branch
(1) Section A
(a) Unit A-1
(b) Unit A-2
(c) Unit A-3
(2) Section b
(a) Units B-1 and Units B-2 f/k/a Unit B-1
(b) Reject Correction Unit f/k/a Unit B-2
1117.281 Transcription Branch A f/k/a 1117.271
(1) Section 1
(a) Units
(b) Input Correction Unit
(2) Section 2
(a) Units
(3) Section 3
(a) Units
(4) Section 4
(a) Units
(1) Computer Operations Section
(2) Data Control Section
1117.291 Unpostables and Entity Control Branch f/k/a 1117.281
(1) Unpostables Section(s) f/k/a Unpostables Section (S)
(2) Entity Control Section
1117.292 Research Branch f/k/a 1117.282
(1) Research Section
(2) Returns Section
(a) Files Management Unit
(1) Sort and Sequence Group
(2) Special Search Group
(3) Control and Reports Group
(b) Cycle Control Unit
(1) BMF Group f/k/a 1.
(2) IMF Group f/k/a 2.
(3) NMF Group f/k/a 3.
(c) Document Retention Unit
(1) BMF Group f/k/a 1.
(2) IMF Group f/k/a 2.
(3) NMF Group f/k/a 3.
1117.293 Taxpayer Service Branch f/k/a 1117.283 f/k/a Taxpayer Contact Branch
(1) ADP Technical Section f/k/a 1.
(2) Correspondence Section f/k/a 2.
1117.2(10) Accounting and Adjustment Division f/k/a 1117.29 f/k/a 1117.43 Accounting and Control Division
1117.2(10)1 Accounting branch f/k/a 1117.291 f/k/a 1117.571 f/k/a 1113.331 f/k/a 1113.351
(1) Accounting Control Section
(a) Journal and Ledger Unit
(b) Bookkeeping Unit
(c) Unidentified Remittance Unit
(2) Accounts Section
(a) Accounts Maintenance Unit
(b) Accounts Services Unit
1117.2(10)2 Adjustment Branch f/k/a 1117.292
(1) Analysis, Research, and Control Section f/k/a Analysis, Research and Control Section f/k/a Analysis, Research and Control Group
(a) Adjustment Control Unit
(b) Analysis and Research Unit
(2) IMF Adjustment Section
(a) IMF Adjustment Unit 1
(1) IMF Adjustment Groups f/k/a 1.
(b) IMF Adjustment Unit 2
(1) IMF Adjustment Groups f/k/a 1.
(3) BMF and Special Processing Adjustment Section
(a) BMF Adjustment Unit
(1) BMF Adjustment Groups f/k/a 1.
(b) Special Processing Adjustment Unit
1. Special Processing Group
2. Statutory Protection Group
Appendix B
Alcohol, Tobacco and Firearms Branch Offices f/k/a Alcohol, Tobacco, and Firearms Branch Offices

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 – 1972 (Thursday, October 5) 37 F.R. 20960-20990 (30 pages) Volume 37 Number 194
_________________________________________________

………………………………………………..
1972 Annual Index 106
ORGANIZATION AND FUNCTIONS
20960


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