Tag Archives: Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1974 (Friday March 29) 39 F.R. 11572-11610 (39 pages) Volume 39

Internal Revenue Service: ORGANIZATION and FUNCTIONS – 1974 (Friday, March 29) 39 F.R. 11572-11610 (39 pages) Volume 39 Number 62 (with Index / Functions)


_________________________________________________
Friday, March 29, 1974
39 Federal Register
Page 11572
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Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

ORGANIZATION AND FUNCTIONS
_________________________________________________
This material supersedes the statements on organization and functions published at 37 FR 20961-20990, 38 FR 23341 and 23342, and 38 FR 30011 and 30012

Dated: March 25, 1974
[SEAL]
Donald C. Alexander,
Commissioner of Internal Revenue

1100  ORGANIZATION AND STAFFING

1110  ORGANIZATION AND FUNCTIONS OF THE INTERNAL REVENUE SERVICE

SEC. 1111  Establishment of the Internal Revenue Service

SEC. 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
non-compliance,
and
doing all things needful
to a
proper enforcement of the law

SEC. 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

superintending
the
collection
of
internal duties,
stamp duties,
licenses,
or
taxes imposed by this Act,
or
which may be hereafter imposed,
and of
assessing 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

SEC. 1111.3  History

SEC. 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 1813-1817
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

SEC. 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
twentieth 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
Sixteenth 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

SEC. 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;

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11573

(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
9;
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 13, 1963
of the
Director of Practice
from the
Internal Revenue Service
to the
Office
of the
Secretary of the Treasury

to
be under
the
immediate supervision
of the
General Counsel;
effective
January 1, 1964,
reduction
in the
number
of
regions
to
8
and
discontinuance
of the
districts
of
Camden (New Jersey),
Kansas City (Missouri),
Scranton (Pennsylvania),
and
Syracuse (New York);
and
effective
January 4, 1965,
reduction
in the
number
of
regions
to
7

On December 19, 1968,
Alcohol
and
Tobacco
Tax Division
was
changed
to
Alcohol,
Tobacco
and
Firearms
Division

Effective
July 1, 1971,
the
Office of Assistant Commissioner
(Data Processing)
was
redesignated
Office of Assistant Commissioner
(Accounts,
Collection,
and
Taxpayer
Service)

Effective
November 14, 1971,
the
position
of
Assistant Commissioner
(Stabilization)
was
established

Effective
July 1, 1972,
the
Alcohol,
Tobacco
and
Firearms
activity
was
transferred
from the
Internal Revenue Service
to be a
separate
bureau
within the
Department of the Treasury

SEC. 1112 Service Organization

(1) The
Internal Revenue Service
is a
component part
of the
<b.)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,
and
10 service centers,
each
headed by
a
Director,
who report to a
Regional Commissioner;
and a
computer center
and a
data center
under the
direction
of the
Assistant Commissioner
(Accounts,
Collection,
and
Taxpayer
Service)
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
appellate
functions direct from
the
regional office,
the
Regional Commissioner
maintains
and
supervises
branch offices headed
by
Chiefs, Appellate Branch Office,
who
report
to the
Assistant Regional Commissioner
(Appellate)
who
also carries the title
of
Chief, Appellate Division

Chief, Appellate Branch Office,
may
also supervise
sub-offices
administered

by an
Assistant Chief
or
local representative
of the
Chief

(4) The
Regional Counsels
also
maintain
and
supervise
branch offices:

(5) In each
Internal Revenue district
there are
offices in communities
where
concentration of workload l
in
audit,
collection,
intelligence,
or
stabilization
activities requires the assignment
of
personnel

SEC. 1113 National Office

SEC. 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

SEC. 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
(Accounts,
Collection,
and
Taxpayer
Service);
the
Office of the Assistant Commissioner
(Inspection);
the
Office of the Assistant Commissioner
(Planning
and
Research);
the
Office of the Assistant Commissioner
(Technical);
the
Office of the Assistant Commissioner
(Stabilization);
and the
Office of the Chief Counsel

SEC. 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,
Assistant to the Commissioner
(Public Affairs)
and the
Tax Administration Advisory Staff

SEC. 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

SEC. 1113.32 Assistant to the Commissioner

The
Assistant to the Commissioner
reviews
and
takes
financial action
for the
Commissioner
on
documents
involving
technical matters prepared for
the
Commissioner’s signature,
including
regulations,
reports
on
proposed
legislation,
rulings,
correspondence,
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

SEC. 1113.33 Assistant to the Commissioner (Public Affairs)

The
Assistant to the Commissioner
(Public Affairs)
counsels
and
advises
the
Commissioner,
Deputy Commissioner
and
other levels of management
on
matters
where
public interest
or
response
is
involved in the determination
of
Service policies
and the
execution
of
Service programs

Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through
mass communication methods
to
help improve
knowledge
and
understanding
of
Federal tax
and
related laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum voluntary compliance
by the
public

Conducts continuous studies of
the
Service’s public affairs
activities
to
identify
and
act
on
problems
and
opportunities
for
improvement

Maintains
iaison with
and
provides
functional supervision
to
regional
and
district
offices

in
public affairs matters
and
carries out
public affairs programs
at the
National Office
and
directs the activities of
the
Public Affairs Division

Evaluates
for the
Commissioner
public
response
to
Service
policies
and
programs
and
recommends
Service actions
where
indicated

SEC. 1113.331 Administrative Office

Provides administrative support for
the
public affairs
function

Coordinates
budget formulation
and
financial planning
for the
Division
and
assists
in
developing
staffing,
training,
and
personnel

No. 62—Pt.I—8

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11574

plans
for
field public affairs activities

Provides
the
necessary administrative support
to the
internal operation
of the
Division,
maintaining liaison
with
Personnel,
Training,
Facilities Management,
and
Fiscal Management
personnel

Provides
library
and
reference
service
for
public affairs personnel
and
a daily newspaper clipping service
for
top
Service
and
Department
officials

Services requests
for
inspection
and
copies
of
exempt organization returns,
Abstracts
and
Statements
for
accepted offers in compromise

Maintains
the
Freedom of Information
Reading Room
and
services requests
for
documents on deposit therein

SEC. 1113.332 Operations Branch

Responsible
for the
continuing relationships
and
day-to-day contacts
with
national media
and
Washington bureaus
of
media serving local communities,
on
all aspects of
the
IRS
mission

and
operations

Media include
the
press,
radio,
television,
news services,
trade associations,
and
other organizations
that
provide information
to
large segments
of the
public

Seeks out
and
develops
new media outlets

Maintains a knowledge
of all
significant
<b.)Service

objectives,
activities
and
problems;
and
an awareness
of
public interest
and
news developments which affect
the
Service

Conducts information activities
both
in response to media requests
and
as initiated in response
to
Service-recognized needs

The activities
include
answering queries,
arranging interviews,
reviewing articles,
arranging news conferences,
organizing
public appearances,
preparing news releases,
radio
and
television
announcements,
fact sheets,
feature articles,
and
conducting
other
information efforts
to
further
Service objectives
and
assist the media in serving their
audiences
or
members

Responsibilities
also
encompass assisting
field officials
in
relationships
with
local media
in
situations
where
immediate action is required

Compiles
the
Commissioner’s Letter,
National Office Notes
and
other communications
to
employees

Responds
to
public correspondence
relating
to
national news stories

SEC. 1113.333 Programs Branch

Responsible
for
formulating
nationwide
public affairs programs
and
providing
the
information material,
program guidance,
coordination,
and
assistance necessary
to
implement those programs

Consults with operating officials
to
determine
Service
objectives
and
priorities,
develops supporting information
themes
and
objectives,
and
plans specific information
actions,
timetables
and
materials

Develops
public affairs
audio-visual materials
and
written materials
for
distribution
to
media
through
IRS field offices

Advises
field offices
of
National Office
information
programs
and
projects;
provides training,
procedural guidance;
and
program assistance;
supervises
field visits;
analyzes reports
and
other indicators
of
program effectiveness;
prepares program evaluations
and
initiates action
to
improve programs
where
necessary

Serves as primary point of contact
with
field Public Affairs Officers
and
assures prompt
National Office response
to their
inquiries,
requests for disclosure guidance
under
Freedom of Information Act,
and
other needs

Compiles
the
Commissioner’s Annual Report
and the
Service segment
of the
Secretary’s Annual Report

SEC. 1113.34 Tax Administration Advisory Staff

The
Tax Administration Advisory
Staff

provides leadership within
the
Service
for the
development
and
implementation
of
comprehensive programs
of
assistance
in
tax administration
to
developing
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
country 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
U.S.
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

The Director,
Tax Administration
Advisory Staff,
has been
delegated authority
to
arrange for
and
authorize
temporary assignment
of
personnel between
the
IRS
and
State
and
local
governments

and
institutions of higher education

The Director
is
responsible
for
determining that requests
for
individual assignments
or for
projects
of
assistance
involving
several assignments
are
consistent with the intent
of the
Act and that the requirements
for
mutual benefit
to the
Service
and the
requesting organization
are
met

The Director
is
also authorized
to
set the amount
of the
financial support to be provided by
the
Service
and
to make such
other
determinations as are needed

The Staff
will
furnish
or
arrange
for
any necessary technical
direction
and
support of employees
on
assignment to other organizations

SEC. 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,
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
Department of the Treasury
and
other components
of the
Department of the Treasury;
and such
agencies
as the
Office
of
Management and Budget
,
the
Civil Service Commission
and
General Services Administration

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

SEC. 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

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

These programs
include
information
and
records
systems,
space,
property,
supply,
transportation,
and
telecommunications
management,
procurement
and
contracting,
printing
and
distribution,
national
emergency planning,
safety,
document
and
physical
security,
and the
settlement of tort claims

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

This Division consists
of
five
branches:
National Office Facilities,
Information Systems,
Protective Programs,
Space and Property,
and
Publishing Services

SEC. 1113.411 National Office Facilities Branch

Develops,
coordinates,
directs,
and
evaluates
the
Contracting
and
Procurement
Programs
of the
Internal Revenue Service

Develops procurement
policy
and
procedures,
and
provides
guidelines
and
consultative assistance
for all
Internal Revenue Service
Procurement Programs

Appraises procurement programs
through a
systematic program of visits
to
field offices
and
through
reviews
and
analysis
of
reports
and
accomplishments

In addition,
develops,
coordinates,
directs
and
evaluates
all
Facilities Management
programs
and
activities
(except
printing
and
distribution
and
National Office
emergency relocation planning)
within
the
National Office,
including
the
National Training Center
and the
National Computer Center,
within
the
broad guidelines established
by the
Division Director

Th[e]se activities include;
Information
and
records systems,
space management,
transportation management’

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11575

property
and
supply management, telecommunications management, protective programs,
and
contracting
and
procurement

Maintains liaison
with
National Office officials,
other
Government agencies,
public utilities,
contractors,
private carriers,
and
other
private
and
public
organizations
to
coordinate
and
improve
service in all of these activities

SEC. 1113.412 Information Systems Branch

Plans,
develops,
promotes,
coordinates,
and
evaluates
programs designed
to
increase the effectiveness
of
Servicewide operations in
the
following areas:
Records Management—documentation
standards;
correspondence;
and the
management
of
records
creation,
retrieval,
retention
and
disposal;
Information Systems Analysis—
internal mail
and
files management;
management of information
and
records handling
equipment
and
supplies;
studies of information
utilization
and
flow,
and of
paperwork management;
analysis,
either singly,
or in
collaboration with
the
Systems Development Division
of the
information needs of management
at
various levels
of the
Service,
and the
development
of
reporting
and
management
information systems
to
effectively
and
economically
meet those needs;
guidelines
and
standards
for
application of micro-photography
(excepting
microphotographic publishing),
and
other
information handling
and
word processing technology;
Reports Management development
of
Servicewide
reports management policies,
procedures,
and
standards;
control,
review
and
evaluation
of
National Office generated
reporting
and
management
information systems;
maintenance
of a
Servicewide
information inventory
and of the
National Office
Reports Catalogue;
Mail
and
Transportation Management
coordination
and
planning
for
those services provided
by the
U.S. Postal Service,
or
private shippers
and
service units
of
IRS,
for
physically
transporting,
controlling,
delivering,
sorting
and
distributing
material
in
solid forms
such as
correspondence,
documents,
receipts,
microfilm,
or
magnetic tape;
Telecommunications Systems
services
and
facilities
for
transmitting
and
receiving
data
and
information
and the
operation
of
telephone,
telegraph,
facsimile,
and
data communications systems,
equipment
and
circuitry

The
Branch determines the need
for
program
emphasis
and
goals,
develops
the
programs
and
promotes
and
coordinates
their
acceptance
and
implementation
with
other components
of the
Service;
provides
standardized
techniques,
guidelines,
and
consultative services
needed in these areas by
the
Service

Collaborates
with the
Systems Development Division
in
matters involving
communications
and
information
storage
and
retrieval
systems

Acts as liaison
for the
Service
with other
Federal agencies
and
industry
in
matters concerning
Branch program activities

SEC. 1113.413 Protective Programs Branch

Develops,
coordinates,
administers,
and
evaluates
Servicewide programs
of
civil defense
and
emergency planning
which includes
contingency plans
for
coping
with
demonstrations,
civil disorder
and
bomb threats;
accident prevention;
physical
and
document
security
and
identification

Ensures continuity of operations
by
preventing
or
minimizing loss
through
accident,
employee injury,
fire,
theft,
enemy attack,
natural disaster,
and
civil disturbance,
and
breaches of security
of
facilities,
equipment,
and
documents

Exercises
the
authority
to
settle claims arising out of
the
activities
of the
Internal Revenue Service
under the
Federal Tort Claims Act,
the
Military Personnel
and
Civilian Employees’
Act,
and
administers the program
to
ensure equitable
settlement
and
payment
of
claims

SEC. 1113.414 Publishing Services Branch

Plans,
develops,
coordinates,
administers,
and
evaluates
the
policies,
systems,
procedures,
and
standards for the publishing needs
of the
Internal Revenue Service
in
consonance
with the
Congressional Joint Committee
on
Printing Regulations

Participates
in
agency-wide program
planning
and
development

Responsible
for the
fiscal control,
planning,
analysis,
graphic design,
requirements determination,
procurement,
integrated scheduling,
inventory maintenance,
and
distribution
of all
published material

Administers
the
Servicewide
forms management program
and the
publishing systems
for
forms,
publications
and
envelopes

Provides
for
comprehensive graphic presentation
program
assistance
and
services

Initiates,
directs,
and
coordinates
studies
to
develop
or
improve
processes
in the
publishing
and
graphic arts
fields
including
duplicating
and
printing
equipment;
office reproduction machines;
electronic composition;
visual media;
inventory,
storage,
and
mail
and
distribution
systems for published material

Provides
functional supervision
and
logistical support
to
field components
for the
management of printing
(including
procurement),
forms,
graphic design,
and
distribution

Represents
IRS
in
liaison
and
negotiation
with
other
governmental agencies,
private industry groups,
and the
public
on
matters pertaining
to
IRS publishing activities

SEC. 1113.415 Space and Property Branch

Plans,
develops,
promotes,
coordinates,
and
evaluates programs designed
to
increase the effectiveness
of
Servicewide operations to
the
following areas;
Space Management—planning requirements
for
IRS space,
providing
standards
for
environmental quality programs
and for the
acquisition,
maintenance,
utilization
and
disposal of space to ensure
an
effective,
efficient,
and
appropriate
physical working environment
for all
Service employees,
and a
pleasing environment
for
public visitors;
Property
and
Supply
Management—conducts
utilization studies,
establishes
requirements,
designs,
disposes of
and
maintains
furniture;
furnishings,
certain non-capitalized
and
capitalized equipment
including
data processing
auxiliary
and
accessory equipment;
manages
property accountability
and the
IRS
motor vehicle fleet management;
Electronic Support Systems—provides
support services
for the
requirements,
procurement,
installation
and
inspection
of
electronic data processing systems
and
other electronic,
electro-mechanical
audiovisual
and
other
computerized
or
automated
devices,
equipment
and
systems;
analyzes
and
conducts power reliability studies
for
IRS buildings

The
Branch determines
the
need
for
program
emphasis
and
goals,
develops
the
programs
and
promotes
and
coordinates
their
acceptance
and
implementation
with
other components
of the
Service;
provides
standardized
techniques,
guidelines,
and
consultative services needed
in
these areas by
the
Service

Confers
and
collaborates
with the
Systems Development Division
and the
Accounts
and
Data Processing
Division
in
matters involving new
systems
and
equipment
related
to
branch functions,
and
with
other
government agencies
and
private industry
to
assure proper installation

Acts as liaison
for the
Service
with
other
Federal agencies
and
industry
in
matters
concerning
Branch program activities

SEC. 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

oncoming

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

SEC. 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
Planning and Analysis
and
Facilities Management Divisions
in
developing
and
administering
the
financial reporting system,
as it
relates
to
IRS management information
systems

SEC. 1113.422 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 measurements
of
work necessary in
the
justification
of
estimates
or the
evaluation
of
financial plans;
prepares requests
for the
apportionment
of
reapportionment
of

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11576

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
Planning and Analysis
and
Facilities Management Divisions
in
developing
and
administering
a
reporting system reflecting
the
status of
the
budget
and
financial plan,
as
it relates
to
IRS
management information systems

SEC. 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 throughput
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 appellate office
for the
Commissioner
on
adverse action
and
grievance appeals
and
designates hearing officers
when
requested

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

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

Exercises line supervision over
the
Eastern
and
Western
Assessment Centers
in
their activities involving evaluation
of
candidates
for
supervisory,
managerial
and
executive
positions

Reviews
and
approves
Servicewide
security clearances
for
non-critical sensitive positions

SEC. 1113.431 Union Relations Branch

Develops
and
coordinates
policies,
procedures
and
instructions
in the
areas
of
union-management relationships,
employee conduct,
disciplinary actions
and
appeal procedures

Serves
as
IRS functional specialist;
reviews,
evaluates,
assists,
interprets,
disseminates
information
and
exercises
functional supervision
over
Service activities
in
these program areas

Acts as liaison between
the
Service
and the
Office of the Secretary,
Treasury Department Bureaus,
and
Civil Service Commission
and
other
Federal agencies
and
provides comments on legislation,
for
these program areas

Responsible
for
liaison,
consultation
and
negotiation
with
unions

SEC. 1113.432 Employment 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;
details,
veteran’s preference;
orientation
and
placement follow-up;
reduction-in-force
equal employment;
separations;
awards
and
incentive programs;
high quality increases;
pay administration;
employee
benefits
and
services;
fitness for duty;
and
recreation
and
fund-raising

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
Interagency Boards

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 specialists
in
evaluation
of
field programs

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

Administers the Personnel Reports Management System

Processes
Section 6(c)
retirement cases

Develops
and
maintains
automated personnel data
specifications;
coordinates
these
specifications
with the
IRS Data Center
and
submits them to
the
Data Center
for
implementation

SEC. 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;
revises 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
Tax Administration Advisory Staff;
administers
National
Placement Program;
reviews
and
processes
regional employment cases
for which
authority has not been delegated
to
regions;
processes proposals
for
Gallatin Awards;
and
answers general inquiries
and
other correspondence concerning
applications
for
employment,
reassignment,
promotion,
etc

SEC. 1113.434 Position Management

Plans,
develops
and
coordinates
procedures
and
program instructions
to
enable line managers
to
most effectively establish
and
manage positions
in
their organization

Provides advice to managers
as to
job content,
grade structure
and
organization design

Assists managers
in
assessing
position management effectiveness
in
their organization

Working
with
functional representatives,
develops
occupational
standards
and
guides
such as
case classification guides,
rating schedules,
classification
and
qualification
guides

Coordinates
with the
Office of the Secretary
on all
classification,
position management
and
occupational standards
questions requiring
the
Secretary’s Office’s
consideration

Exercises
Servicewide
functional supervision
for
position management operations

Provides program
advice
and
assistance
to
Regional Offices
and
National Office Branch
and
assesses
their
program effectiveness

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

Adjudicates classification appeals
and
administers
Wage Grade Systems

In collaboration with
the
Training Division,
formulates
and
provides
functional
classification training courses
to
maintain
and
improve
the
level of technical excellence
in the
execution
of the
Servicewide
position management program;
and
develops,
negotiates
and
administers
Service
wide training agreements

SEC. 1113.435 Careers Branch

Develops
and
coordinates
policies,
procedures,
and
program instructions
for the
Service’s
technical,
supervisory,
managerial,
and
executive
potential;
exercises
functional
personnel direction,
over
implementation
and
follow-through
on
career programs;
performs
essential personnel services
for
career programs
for
supervisory
and
managerial
positions;
provides staff assistance to
the
Executive Resources Board
which
selects
and
assigns
executive personnel;
and
administers
the
employee
performance evaluation
and
promotion
programs

Provides staff expertise
in
personnel management techniques
including the
conduct
and
direction
of
studies requiring the use
of
psychological
and
other social science methodology;
coordinates
and
administers
the
IRS testing program
(non competitive written test)

SEC. 1113.44 Training Division—Office of the Director

The Director
formulates
and
recommends
overall training policies
of the
Internal Revenue Service
and
provides professional training
leadership
and
guidance
to
Service
Officials
and
personnel

Performs
the
following
functions:

Conducts
research
and
social studies
to
determine the best methods
of
employee development
for the
Service,
and
provides expert
advice
and
counsel
on
training
techniques
and
methodology;
in
cooperation
with
IRS management,
the
Director identifies
the
need for,
and
administers
Service
training programs,
approves
and
is responsible
for
development
and
preparation
of
training courses
and
program materials,
and
supports
the
Tax Administration Advisory Staff;
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;
administers
the
Taxpayer Education Program
and
coordinates the efforts
of the
field
and
National Office
divisions

concerned;
advises on
and
approves
training costs estimate
for all
Servicewide training,
and
administers
the
special fiscal allotment
(250) used
to
finance
centralized training activities;
carries out
the
training
policies
and
programs
of the
Service
in the
National Office

SEC. 1113.441 Administrative Services Office

Provides administrative support
for the
Training
function

Performs the following:

Assists
the
Director
in
carrying

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11577

out
Servicewide
administrative management
responsibilities
related
to the
Training
function;
coordinates
and
maintains
overall
Servicewide
training budget
formulation
and
execution,
work
and
financial
plans;
develops,
coordinates,
and
maintains
the
Training Manual System;
coordinates
and
develops,
intra-divisional projects
such as
budget formulation,
work
and
financial
plans,
and
PPBS updatings,
conducts audits
of
intra-divisional projects
of an
administrative nature;
provides
all
necessary administrative support
for
internal operations
of the
Training Division

SEC. 1113.442 Compliance Training Branch

Provides
professional training support
for the
Compliance
technical training program
(Audit;
Intelligence;
and
Appellate)

Jointly
and
in cooperation
with
appropriate
Compliance officials,
performs
the
following
functions:

Determines training
priorities
and
goals
of the
Compliance
technical training programs;
identifies training needs,
and
defines
and
articulates
training objectives;
plans,
designs,
develops,
coordinates
and
conducts
Compliance
technical training programs;
identifies
training needs,
and
defines
and
articulates
training
objectives;
plans,
designs,
develops,
coordinates
and
conducts
Compliance
technical training programs;
evaluates
the
implementation
and
effectiveness
of the
total
Compliance
technical training program;
supports,
coordinates,
and
evaluates
field Compliance
technical course development

In addition:

Monitors
all
pilot
Compliance
technical training projects
and
administers
those
conducted centrally;
reviews
and
updates
training methods,
instructional techniques,
materials,
supervisory practices
as
they relate to training;
keeps
Compliance
technical training materials current;
in
cooperation
with
Compliance officials,
establishes
and
maintains
criteria
for
employee performance evaluation
as it
relates
to
effective training programs;
with
assistance
of
National Training Center
and
Compliance,
develops
Compliance
technical training guidelines
and
standards,
and
conducts experimental projects

SEC. 1113.443 ACTS Training Branch

Provides
professional training support
for the
Compliance
technical training program
(Audit;
Intelligence;
and
Appellate)

Jointly
and
in cooperation
with
appropriate
Compliance officials,
performs
the
following
functions:

Determines training
priorities
and
goals
of the
Compliance
technical training programs;
identifies
training needs,
and
defines
and
articulates
training objectives;
plans,
designs,
develops,
coordinates
and
conducts
Compliance
technical training programs;
evaluates
the
implementation
and
effectiveness
of the
total
ACTS
technical training program;
supports,
coordinates,
and
evaluates
field ACTS
technical course development;
monitors
all
pilot
ACTS
technical training projects
and
administers
those
conducted centrally;
reviews
and
updates
training methods,
instructional techniques,
materials
and
supervisory practices
as
they relate to training,
keeps
ACTS
technical training materials current;
in
cooperation
with
ACTS officials,
establishes
and
maintains
criteria
for
employee performance evaluation
as it
relates
to
effective training programs;
in
cooperation
with
Taxpayer Service officials,
plans,
designs,
coordinates
and
evaluates
appropriate
and
useful
informational
and
educational
materials
for
public use;
with
assistance
of
National Training Center
and
ACTS,
develops
ACTS training
guidelines
and
standards,
and
conducts experimental projects

SEC. 1113.444 Management Training Branch

Provides
professional training support
for the
Service
in
areas
of
organizational
and
career
development;
executive management
and
supervision;
cross-functional;
and
Career Education Awards

Performs
the
following
functions:

In cooperation
with
key
Service officials,
determines
general
and
functional supervisory,
management,
and
executive
training objectives;
plans,
designs,
develops,
coordinates
and
conducts
supervisory,
management
and
executive
training programs;
supports,
coordinates
and
evaluates
field
supervisory
and
management
course development;
monitors
all
pilot
supervisory
and
management
training projects
and
administers
these
conducted centrally;
reviews
and
updates
supervisory,
management,
and
executive
training methods,
instructional techniques
and
materials;
in
cooperation
with
appropriate
IRS officials,
establishes
and
maintains
criteria
for
employee performance evaluation
as
it relates
to
effective training programs;
reviews,
coordinates
and
evaluates
Service’s
Organizational Development
and
Career Development
Programs;
establishes guidelines,
coordinates
and
evaluates
Servicewide
Administration
and
Equal Employment Opportunity
Training Programs;
develops guidelines
for and
administers
Career Education Awards;
supports
Tax Administration
Advisory Staff
in
determining training needs
of
foreign tax officials
and
developing training programs
to
meet these needs;
in
cooperation
with
appropriate organizations,
develops
and
conducts
communications
and
cross-functional</b
training programs

SEC. 1113.445 National Office Training Branch

Provides
professional training support
for the
National Office,
Inspection, Chief Counsel,
National Computer Center
and the
Data Center

Performs
the
following
functions:

In cooperation
with
key
National Office officials,
determines
clerical,
technical,
supervisory,
and
managerial
training goals
for
National Office personnel;
identifies
training needs
and,
in cooperation
with
National Office officials,
defines
training objectives
and
establishes training
priorities;
plans,
designs,
develops,
coordinates,
conducts
and
evaluates
all
National Office
intra-functional
training programs
(e.g.,
supervisory,
communications,
instructor training,
clerical skills);
in
cooperation
with
appropriate officials,
determines training
priorities,
goals,
and
objectives
for
Inspection, Chief Counsel,
National Computer Center
and
Data Center
training programs;
administers,
reviews
and
monitors
pilot training projects;
keeps
National Office Inspection,
Chief Counsel,
National Computer Center
and
Data Center
training materials current;
reviews
and
updates
training methods,
instructional
techniques
and
materials;
administers
training facilities
in the
National Office

1113.446 National Training Center

Provides
the
educational
research
and
development
and
specialized techniques input
to the
Training Division

Performs
the
following
functions:

Conducts research
in
training
methodology
and
techniques;
monitors
and
conducts
experimental projects
utilizing
advance training technology;
evaluates
and
determines
feasibility of experimental projects
becoming
operational training programs;
establishes
Servicewide standards
in
training
methodologies,
techniques
and
equipment,
and
develops materials
requiring
specialized training staff support;
develops
Servicewide guidelines
for
instructor
and
course-developer
training;
establishes standards
for
Servicewide
staff development
in
specialized skills
of
training profession,
and
coordinates
training staff development;
establishes
the
standards for
and
coordinates
the
administration
of the
Regional Training Center network;
maintains library
at
NTC;
coordinates
development
and
production
of
Servicewide materials
requiring
specialized staff support
(e.g.,
videotape,
film strip);
maintains control
and
overseas distribution
of
Servicewide
printed materials;
administers
the
National Training Center
facility

SEC. 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
audit
and
investigation
of
returns;
criminal fraud investigations;
the
administrative system
of
tax appeals;
administration
of
laws relating
to
alcohol,
alcoholic beverages,
tobacco,
firearms,
and
explosives;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications

Through
the
Disclosure Staff,
in the
immediate
Office
of the
Assistant Commissioner,
administers
the
disclosure provisions
of the
law
and
regulations
concerning
inspection of returns

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11578

and other matters of official record;
administers
the
<b.)Freedom of Information Act

and
regulations;
administers
the
regulations governing testimony
of
Service employees
in
non-tax matters;
administers
the
tax check program
involving
high level
Federal employees;
and
certifies documents under
the
Treasury Department seat,
furnishing copies
where
appropriate

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

SEC. 1113.51 [Reserved]

SEC. 1113.52. Appellate Division—Office of the Director

Accomplishes
the
Audit
mission
of
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers
and
tax exempt organizations
with the
tax laws

This is accomplished
through
developing
and

functionality

supervising well designed
and
executed examination programs
which
utilize
appropriated resources effectively
and
through plans
for
optimum audit programs
in the
future

These
programs
and
plans
provide for determining
types
and
degrees
of
noncompliance
and
taking effective action
to
increase
compliance

Also supervises the performance
of
certain centralized audit
functions

SEC. 1113.531 Office Services Staff

Furnishes services in support of
the
Audit Division

Maintains liaison with
the
Office
of the
Assistant Commissioner
(Administration)
on
fiscal,
personnel,
training,
and
facilities
matters

Provides centralized
mail,
files,
distribution,
messenger,
and
library
services
for the
Division

SEC. 1113.532 Programs Branch

Plans,
implements,
and
evaluates
nationwide programs
for the
examination monitoring
of
Audit Division’s portion of [of],
income,
excise,
employment,
and
estate
and
gift
tax returns

Responsible
for the
development,
implementation,
and
monitoring
of
Audit Division’s portion
of
other enforcement programs

Provides assistance
to
field components
in the
conduct
of their
returns examination programs

Develops long-range
plans
and
strategies
for the
accomplishment of its portion of
the
Audit
mission

Issues
IRM
and
other procedural material required
for the
execution of examination programs

Participates
with
other
Compliance activities

Technical,
and
ACTS
in the
development
and
implementation
of
examination programs

Participates in planning
and is
responsible for implementing
the
returns classification program

Prepares replies
to
correspondence

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11579

relating
to
income,
excise,
employment,
and
estate
and
gift
tax matters

SEC. 1113.533 Exempt Organization Examination Branch

Plans,
implements,
and
evaluates
nationwide programs
for the
examination of exempt organization
returns
and
records

Responsible
for the
development,
implementation,
and
monitoring
of the
Audit Division’s portion
of the
pension trust program

Plans
and
implements
the
program for issuance
of
exemption determination letters

Develops long-range
plans
and
strategies
for the
accomplishment of its portion of
the
Audit mission

Maintains close
communication
and
liaison
with the
Office of the Assistant Commissioner
Technical)
on
both
exempt organization
and
pension trust matters

Reviews
or
post reviews
revenue agent reports
for
quality
and
uniformity
of
exempt organization examinations

Issues
IRM
and
other procedural material required
for the
execution
of
exempt organization
and
pension trust
examinations

Determines uses to be made
of the
Exempt Organization Master File
(EOMF)
data
and
works
with
other
Service activities
in
fulfilling their needs from the EOMF

Also determines uses
for the
Employees’ Plans Master File
(EPMF)
and
coordinates
with the
office of the Assistant Commissioner
(ACTS)
in
such matters

Prepares replies
to
correspondence relating
to
exempt organization matters

SEC. 1113.534 Centralized Activities Branch

Provides technical coordination
on
complex Audit matters
with
other
Compliance activities,
Assistant Commissioner
(Technical),
and the
Chief Counsel

Plans,
implements,
and
monitors
nationwide programs
for
Joint Committee,
conference
and
review
programs

Monitors
and
reports
on
cases docketed
for
Tax Court
and
assists Chief Counsel
and
Department of Justice
in
trial
and
settlement
of
cases

Performs
centralized activities relating
to
qualification
for
enrollment
and
practice

Monitors the providing
of
necessary management services
for the
Audit activity
and
serves as liaison
with the
Office of the Assistant Commissioner
(Administration)
on
administrative matters affecting
the
entire Audit activity

Provides liaison
with the
Office of the Assistant Commissioner
(Technical)
and the
Tax Forms Coordinating
Committee
on
Audit matters

Conducts economic studies
pertinent
to
Section 482 allocations
and
post reviews
and
provides
expert testimony concerning
such
allocations

Issues
IRM
and
other procedural material required
for the
execution
of the
branch’s programs

Prepares answers
to
correspondence deemed to
be
nationally significant
concerning
field Audit operations
(with the
exception
of
exempt organization
and
pension trust
matters)

SEC. 1113.535 Resources and Analysis Branch

Responsible for integrating
the
program
planning
and
evaluation
activities,
such as
budget,
PPB
and
NORP
support for the Audit activity

Regulates
all
program research activities
for the
Division
including
TCMP,
DIF development,
and
other special analytical studies

Responsible for providing
the
Director
and the
other Audit branches
with
timely analyses
of
overall program effectiveness
with
regard
to
both
resource expenditure
and
results achieved

Prepares
Division submissions
for
PFP
and
budget requests

Plans,
implements,
and
monitors
programs
to
provide management information
such as
SCRIP

Provides
functional direction
to the
Audit Service activity

Plans the Audit classification
of
returns program

Issues
RM
and
other procedural material required
to
carry out
the
branch’s programs

Provides coordination support for
the
Audit activity in respect
to
services provided by
the
ACTS organization

SEC. 1113.54 [Reserved]

SEC. 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
and/or
assertion
of the
50% ad valorem addition to the tax,
when
warranted,
development
of
information concerning the extent
of
criminal violations
of all
Federal tax laws
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms),
and
measurement of the effectiveness
of the
investigation process

The Division also
conducts,
coordinates,
and
directs
the
investigation of cases
which
have been centralized,
and
performs certain
other
centralized Intelligence
functions

SEC. 1113.551 Administrative Office

Is responsible
for
furnishing 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

SEC. 1113.552 Staff Assistance (Visitation)

Is responsible for;

planning
and
conducting
a
visitation program
for
on-site evaluation,
guidance,
and
assistance;
coordinating with,
and
maintaining close liaison with each
of the
several branches
of the
Division
for the
purpose of inquiring
into
specific
field activities
of
special interest to each of
the
branches
and
keeping each fully apprised
of
conditions
and
developments
in the
field

SEC. 1113.553 Operations Branch

It responsible for:

providing
the
field
with
operational assistance,
and
conducting,
directing,
and
coordinating
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,

develops,

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 to operations;
keeping
Service
and
Treasury
officials informed
of
significant developments
in
sensitive cases
and
those
of
national interest;
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
maintaining a program
for
case research
and
development
including
establishment of criteria for use in
the
automatic processing of returns
to
aid in identification
of
returns having criminal potential;
and
participating,
as
directed,
in
field visits

SEC. 1113.554 Program Branch

Is responsible for:

providing effective
management
and
technical
programs,
plans,
and
procedures
for
accomplishment
of the
Intelligence
mission
and
identifying
as well as
correcting deficiencies
in
programming,
planning,
and
procedural
guidelines,
including
the
Manual
and the
investigative handbook,
through
statistical analyses
and
studies,
review of policies,
management reports,
reports
of
field visits
and
other issuances,
and
through consultation
and
coordination
with
other
Service elements

Consulting
and
coordinating
with
other
Service elements
on
such matters as the findings
in
internal audit reports,
legislative proposals,
development
of
organizational
and
staffing standards
and
personnel classification standards;
collaborating
with the
Planning and Analysts Division
in
developing
the
Intelligence Division’s
long-term
program objectives
and
resource requirements
within
the
Service’s
Long Range Planning System;
collaborating
with the
Fiscal Management Division
in the
evaluation
of
field financial proposals;
submitting recommendations
for the
allocation
of
Intelligence
personnel
and
funds;
collaborating
with the
Information Systems Branch
for the
report
of
management
and
investigative
accomplishments;
consolidating,
evaluating,
and
disseminating
information reflecting
accomplishments
of
programs
and
plans;
preparing
the
Intelligence portion
of the

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11580

Cost Reduction—Management
Improvement Report
and the
Commissioners
Annual Report;
and
participating,
as
directed,
in
field visits

SEC. 1113.555 Technical Development Branch

Is responsible for:

developing
and
maintaining
professionals skills
of
special agents,
developing
investigative techniques
and
performing certain support
functions
in the
accomplishment
of the
intelligence
mission
by:

conducting studies
and
developing
Intelligence training programs
in
collaboration
with the
Training Division;
directing
and
conducting
centralized Intelligence training
programs;
instructing at,
and
collaborating
in the
program
development
and
conduct
of the
Criminal Investigators School;
maintaining liaison
and
providing technical guidance on
and
participation
in
course
development
and
instruction
which is carried out
at the
National Training Center
for the
Intelligence Division;
coordination
and
evaluating
field training;
identifying deficiencies
in
training programs
and
materials
and
initiating corrective action
or
referring identified deficiencies
to the
appropriate
branch;
developing
Intelligence investigative
equipment
and
automobiles
to the
field;
keeping abreast of developments
in
the use
of
automatic data processing
equipment
by
taxpayers
and
third parties,
such as
banks,
brokerage houses,
and
insurance companies
to
determine
the
type
and
extent
of
training needed
by
special agents
to
obtain
necessary financial information
where
automatic data processing
equipment
is
used;
cooperating
with the
Personnel Division
in the
development
of
guidelines
and
standards
for
recruitment,
selection,
and
career development
of
Intelligence personnel;
preparing
final
Intelligence recommendations
in
cases unresolved
at
regional level;
evaluating
and
recommending
disposition
of
Incentive Awards suggestions;
maintaining
a
current record of special skills
of
individual special agents;
disseminating information
on
current development,
such as
legal decisions,
unique defenses,
and
unusual investigative approaches,
through
the
issuance,
monthly,
of the
Intelligence Digest;
collaborating
with the
Public Affairs Division
in the
preparation
of
news releases
regarding
closed cases;
collaborating
with the
Tax Administration Advisory Staff
and the
National Training Center
in
orientation of enforcement officials
of
other
Federal agencies
and of
State
and
foreign governments
concerning
Intelligence techniques,
procedures
and
practices,
and
participating,
as
directed,
in
field visits

SEC. 1113.56 Office of International Operations—Director of International Operations

The
Office of International Operations
administers

the
Internal Revenue laws
and
related statutes
(except
those relating
to
alcohol,
tobacco,
narcotics
and
firearms)
as
they relate
to
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
income flowing abroad
to
non-resident aliens
and
foreign corporations;
acts
as
staff advisor
to the
Assistant Commissioner
(Compliance)
in the
international area
on all
compliance functions,
and as the
International specialist
provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations
on
all aspects
of the
international enforcement
program
to the
Assistant Commissioner
(Compliance)
and the
Division Directors
concerned;
acts
as
competent authority
in
administering
the
operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests for information
(other
than those relating
to
rulings,
regulations
or
assistance
in the
field
of
foreign tax administration)
from
foreign countries
and
United States possessions

Also
computers
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

SEC. 1113.561 Administrative Office

Responsible
for the
personnel,
training,
budget
and
fiscal
and
general administrative services,
including
procurement
and
supply,
printing
and
communication
services
and
other administrative services
necessary
to the
effective
operation
and
management
of the
Office
of
International Operations,
including
Foreign Posts
and the
Puerto Rico Office

Coordinates
and
develops
the
management improvement
and
incentive awards programs
and
special projects

Initiates

are

administers
the
security,
safety
and
records management
program

Develops
the
financial plan
and
budget estimates,
fiscal programs,
cost estimates,
and is
responsible for control of funds,
report
on
budget execution
and
International
Transaction estimates

Coordinates in conjunction with
the
Facilities Management Division
the
printing requirements
and
distribution
of
special publications,
documents
and
tax forms
required
by the
Office
of
International Operations
,
and the
distribution of all tax forms
to the
United States
Embassies

and
Consulates

SEC. 1113.562 Collection and Taxpayer Service Division

The Collection
and
Taxpayer Service Division
is
responsible
for the
receipt
and
transmittal
of
tax returns
and
documents received
in the
Office
of
International Operations

filed
by
nonresident liens [aliens],
foreign corporations,
nonresident alien estates,
withholding agents
(Forms 1042),
Information returns
with
respect
to
foreign corporations
(Forms 959),
and
information returns with respect
to
foreign personal holding companies
(Forms
957

and
958);
the
deposit to the credit
of the
Service Center Director
of
tax remittances received
in
OIO

Authorizes extensions of time
for
filing;
provides year round
taxpayer service
to
citizens
and
aliens;
administers
the
automatic exchange of information
and
reciprocal collection provisions
of
tax treaties
with
foreign countries

Is responsible for the collection
of
delinquent accounts
through
distraint,
seizure,
levy
and
other means;
the
securing of delinquent returns; examination
of
offers in compromise based
on
doubt as to collectibility of taxes
(except
alcohol,
tobacco
and
firearm
taxes),
offers in compromise
of
statutory additions based on doubt
as to
liability
(except
alcohol,
tobacco,
firearms,
employment
and
withholding taxes
and
specific penalties),
and all
offers in compromise
of
100 percent penalties

The Division
receives,
acts on,
and
processes information pertinent
to
bankruptcies,
receiverships,
assignments,
reorganizations,
probate proceedings,
foreclosures
and
redemptions after civil foreclosure,
bulk sales,
gifts
and
prizes,
and
dissolutions
and
initiates investigations
for
securing delinquent returns
where
necessary

The Division
maintains
files
or
control records
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
ensure
that
proper
legal action may
be
timely taken

SEC. 1113.5621 Special Procedures Staff

The Special Procedures Staff
is
responsible
for
furnishing advisory assistance
on
technical
delinquent collection
and
returns
matters
to the
Chief,
Collection
and
Taxpayer Service Division,
Chief,
Field Branch,
Chief,
Office Branch
and
Group Supervisors;
providing liaison
for the
Director
of
International Operations
with the
Department of Justice,
including
the
U.S. Attorneys,
the
Chief Counsel
and
Regional Counsel
on all
collection matters;
ascertaining
tax liability
and
filing of proof of claims
insolvency
and
decedent’s estate proceedings;
recommending
civil suits
to
enforce collection
or
to protect
the
Government’s interests;
processing civil suits against
the
United States
or the
Office
of
International Operations
, examining,
reviewing
and
processing
seizure
and
sale
reports;
processing applications
for
discharge
of
property from the effect
of
Federal tax liens
and for
certificates of nonattachment
of
Federal tax liens
and
certificates of subordination
of the
Federal tax lien;
processing
filed notices
of
Federal Tax liens
and
certificates of release;
processing
and
maintaining
executed collection waivers;
analyzing
and
determining
the
sufficiency of various forms
of
collateral offered as security
for
release of lien
or
postponement of collection action;
furnishing
technical
advice
and
assistance
and
recommendations
for
or
against
entry
into
suitable escrow agreements
for the
collection of delinquent accounts;
reviewing recommendations
for and
holding conferences
on
100 percent penalty
and
transferee assessments;
post reviewing
of
accounts reported
as
uncollectible;
reviewing recommendations
and
holding conferences
on
offers in compromise cases

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11581

based on inability to pay;
and
maintaining
files
and
control records
on
all the above type cases to ensure
that
proper legal
and
other collection actions
are
taken timely

SEC. 1113.5622 Office Branch

The Office Branch effects
the
collection
of
delinquent accounts
and
secures delinquent returns
through
demands made
by
correspondence,
telephone
or
office
interviews

It safeguards
the
Government’s interest
by
causing
the
filing of notices of tax liens
and
serving
or
causing the service
of
notices of levies

It transfers
to
Revenue Officer groups
those
assignments
which
require
field investigations
or
can be more efficiently completed
by
field Revenue Officers

The Branch carries out
the
Division’s responsibility
for
district-wide execution
of the
year-round tax service program

It provides
taxpayer service
to
citizens
and
aliens,
including
responses
to
correspondence requests
of
tax information,
and
provides
functional supervision
of
taxpayer service
at
other
posts of duty

The Branch
screens
and
assigns
cases
and
maintains assignment files

It prepares periodic reports
of
collection
and
taxpayer service activities

It
receives
and
deposits
to the
credit
of the
Service Center Director
remittances received
in the
Office
of
International Operations

It
receives
and
transmits
other
returns
and
documents
received
in the
Office
of
International Operations

SEC. 1113.5623 Field Branch I (Headquarters)

Field Branch I
is
responsible
for the
Officer groups
in
Headquarters

Within
management
and
control
of
Revenue
the
assigned area,
the
Branch
makes
collections of delinquent
and
conducts a continuing program
for the
security of delinquent returns

It safeguards
the
Government’s interest
through
the
filing of notices of tax liens,
and
enforces collection
by the
serving
of
levies,
and
seizure
and
sale
of
real
and
personal
property

It recommends
jeopardy assessment
when
deemed necessary
to
protect revenue,
civil actions
to
secure payments,
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,
recommends
issuances
of
certificates of subordination
of
Federal tax liens,
and
conducts
the
investigations necessary
to
support such recommendations

The Branch
examines
offers in compromise based
on
doubt as to collectibility
of
taxes
(except
alcohol,
tobacco,
and
firearms
taxes),
offers in compromise
of
statutory additions based
on
doubt as to liability
(except
alcohol,
tobacco,
and
firearms,
employment
and
withholding taxes
and
specific penalties),
and all
offers in compromise
of
100% penalties

SEC. 1113.5624 Field Branch II (Puerto Rico)

Field Branch II
is
responsible
for the
management
and
control
of
both
Revenue Officer groups
and an
Office Group
in
Puerto Rico

Within the assigned area,
the
Branch
makes
collections of delinquent accounts
and
conducts a continuing program
for the
security of delinquent returns

It safeguards
the
Government’s interest
through
the
filing of notices of tax liens,
and
enforces collection by the serving
of
levies,
and
seizure
and
sale
of
real
and
personal
property

It recommends
jeopardy assessment
when
deemed necessary
to
protect revenue,
civil actions
to
secure payments,
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,
recommends issuances
of
certificates of subordination
of
Federal tax liens,
and
conducts
the
investigations necessary
to
support such recommendations

The Branch
examines
offers in compromise based
on
doubt as to collectibility
of
taxes
(except
alcohol,
tobacco,
and
firearms
taxes),
offers in compromise
of
statutory additions based on doubt
as to
collectibility of taxes
(except
alcohol,
tobacco,
and
firearms
taxes),
offers in compromise
of
statutory additions based on doubt
as to
liability
(except
alcohol,
tobacco,
firearms,
employment
and
withholding
taxes

and
specific penalties),
and all
offers in compromise
of
100 percent penalties

SEC. 1113.563 Audit Division

The Audit Division
administers
an
international
audit program involving
the
selection
and
examination
of
all types
of
Federal Tax returns filed
with the
Office
of
International Operations

(except
alcohol,
tobacco,
and
firearms)

Is responsible for the examination
of
certain offers
in
compromise,
informant’s claims
for
reward
and
related activities including
the
examination
and
approval
of
pension trusts
and the
issuance of determination letters

The audit program involves
the
classification of returns
for
field
and
office audits,
the
conduct
of
district conferences
in
unagreed cases;
participation
with
special agents
in the
conduct of tax fraud investigations,
and is
responsible
for
providing manpower
for the
annual
overseas taxpayer
compliance program

Provides
advice
and
guidance
on
audit work performed
by the
foreign posts
and
reviews
for
technical
and
procedural
accuracy of all reports
of
audit examinations prepared
by
these offices

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

Performs audit
functions
relating
to the
Alien Property Custodian activity

Makes certain
that
Internal Revenue Agents’
manpower
will be
applied
to the
most
significant civil enforcement cases
in the
international area

Is responsible for the maintenance
of
good relationship
with
region
and
districts
and is
responsive to their requirements
for
assistance
in the
foreign area

The Audit Division consists
of the
Examination Branch,
Service Branch,
Review Staff,
Conference Staff
and
Classification

SEC. 1113.5631 Conference Staff

The Conference Staff attains,
to the
maximum extent possible,
the
primary objective
of the
Conference
Function—to
give
taxpayers
ample opportunity
to
reach early agreement
on
disputed issues arising
from
audit examinations

Has responsibility
for all
OIO conference cases

Assigns,
controls,
coordinates,
and
reviews
Office
of
International Operations jurisdictional

conference cases
including those
in
Puerto Rico,
and
foreign posts of duty

Holds conferences;
provides direction
and
furnishes technical advice
to
other conferees;
performs final
district review
of
field
audit conference reports;
reviews
and
evaluates
statistics
and
other records
to
strengthen conference
function operations;
and
screens
taxpayer protests
which
request Appellate hearings

Authorizes settlements
in
“pattern settlement cases;”
reviews
primary statistical forms
in
conference cases;
coordinates
and
discusses
with
Chief, Review Staff,
conference cases
in which
Review Staff
has
taken legal Interpretive positions
at
variance with conference positions;
reviews
and
answers dissents
to
conference determinations;
reviews
Appellate Division closings
for
guidance to conferees;
and is
responsible for protecting
the
statute of limitations
for
cases under his control

Undertakes special assignments
received
from
Division
and
Office
Superiors

to the
extent time permits

SEC. 1113.5632 Review Staff

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

Prepares
and
issues
preliminary letters
and
statutory notices

Grants extension of time
for
filing protests,
and
closes out statutory notices
by
sending the case file
to the
Appellate Division
if a
petition
is
filled
or
closing out
for
assessment
if the
time period expires on default

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

Furnishes technical advice
to
foreign
and
Puerto Rico
posts

and all
examining personnel

Considers special problems
relating
to
specific cases
and
prepares
recommendations thereon

Prepares replies
to
technical inquiries
from
taxpayers
from
all over
the
world
and
issues determination letters
as
required

Considers applications
for
exemption from tax
from
foreign organizations,
and
issues determination letters
or
refers the case
to the
Assistant Commissioner (Technical),
as
appropriate

Prepares statistical reports
and
analyzes information
on
specific cases as required

Controls
and
reviews
all
forms used by the Audit Division

Controls
and
processes
all
informant’s claims

Prepares requests
for
technical advice
to the
National Office
on
specific cases under examination

SEC. 1113.5633 Chief Classifying Officer

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11582

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.

SEC. 1113.5634 Service Branch

Controls
all
income,
estate
and
gift,
and
miscellaneous tax returns received
by
audit
or
investigation
by the
OIO Washington Office,
Puerto Rico Office
and the
Foreign Programs
and
Research Division

Routes work
to
appropriate units;
reproduces completed reports;
provides typing service
for the
Audit Division;
effects closing action
on
examined cases transmitting
returns
to the
Collection
and
Taxpayer Service
Division;
assembles
audit production
and
statistical data
and
maintains controls
on
statutory expirations
for the
entire Audit Division as well as
the
Foreign Programs
and
Research Division

SEC. 1113.5635 Examination Branch

Conducts
field
and
office
examinations relative to all types
of
taxes
(except
alcohol,
tobacco,
and
firearms)
to
determine correct liabilities
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
non-resident aliens
and
foreign corporations

Conducts examinations
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
non-resident aliens
or
U.S. citizens
residing abroad

It also conducts examinations
of
offers in compromise based
on
doubt as to liability for taxes or
for
both
taxes
and
statutory additions
(except
alcohol,
tobacco,
and
firearms
taxes)
claims
for
refund,
credit
or
abatement,
and
special examinations as requested
including
joint examinations
with
special agents
where
tax evasions may exist

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

It furnishes
technical advice
and
assistance
on
pension trust plans,
processes
informants’ claims for reward,
and
recommends
jeopardy assessments

Prepares memoranda
to
accompany
closing agreements
and
closing letters
and
releases
in
estate
and
gift
tax cases,
and
administers
the
program for exchange
of
estate
and
gift
tax data
with
foreign governments
under
tax conventions

Audits employment tax returns
of
Puerto Rico residents
and
income tax returns
of
United States Government
employees

and
Puerto Rico residents
deriving
income
from
sources outside Puerto Rico

Audits
books
and
records
of
Puerto Rican affiliates
of
domestic taxpayers
to
secure information requested
by
districts

Examines
Virgin Island corporations
to
determine
correct subsidy allowances

Coordinates examination program
on
resident foreign corporations
and
other cases,
where
appropriate,
with
National
and
Regional
enforcement programs

On assignment holds conferences
with
taxpayers
and their
representatives

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

SEC. 1113.564 Foreign Programs and Research Division

Plans,
develops
and
coordinates
the
work programs
and
other activities
of the
foreign posts

Conducts
the
intelligence
function
with
respect
to
taxpayers
under
jurisdiction
of the
Office of International Operations

Coordinates,
directs
and/or
conducts
all
functions
performed
overseas
by
Appellate,
Audit,
Collection
and
Taxpayer Service,
Intelligence
and
International Operations personnel

Coordinates
all
audit,
collection
and
intelligence
functions
between
the
foreign posts
and the
Divisions
of the
Office of International Operations,
other
Service components
and
other
Government agencies

Assists in the performance
of
functions
under the
treaties
principally
involving nonautomatic exchange
of
information

It is the focal point for all contacts
with
foreign governments
either directly
or
through
the
foreign posts

Coordinates
the
foreign travel of personnel
of the
Internal Revenue Service

Maintains liaison with
the
Treasury,
State,
Defense,
Commerce
and
Interior
Departments
concerning
overseas operating matters

Plans[,]
coordinates
and
directs
the
Annual Taxpayer Compliance
Audit
and
Collection
Programs
abroad

Plans
and
coordinates,
in
conjunction
with the
military services,
the
Annual Military Assistance School Program

Provides
research
and
technical
assistance
and
prepares guidance memoranda
for
other
OIO Divisions

Assists
the
Director
in
performance
of the
Competent Authority
functions

Maintains a continuing appraisal of
the
operation
of the
income
and
estate
tax treaties
for the
purpose
of
identifying areas for renegotiation

Considers
administrative
and
operational
feasibility
of
proposed
tax conventions
regulations

Conducts analytical studies with
the
purpose
of
achieving effective tax
compliance

Prepares recommendations
for
remedial legislation
or
regulatory amendments

Reviews
or
prepares
suggested
public use
or
internal forms
and
documents

Disseminates information
regarding
United States business activity
abroad

and
foreign business activity
in the
United States

Determines the amount
of
administrative relief [offset]
to be
allowed
under
Revenue Procedures
64-54

and
69-13

Submits recommendations
with
respect
to
proposed
in
legislation
regulations,
revenue procedures,
treaty provisions
and
other aspects
of the
international enforcement
program

SEC. 1113.5641 Foreign Posts

Takes necessary action
under
division programs
to
establish
and
maintain
satisfactory levels
of
voluntary compliance

Develops information
indicating
possible
tax evasion,
delinquency
or
non-compliance

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
service components
on
collateral requests

Holds
taxpayer conferences
and
effects settlements
in
income,
estate
and
gift
tax cases,
claims,
offers in compromise,
etc.,
including those referred
abroad
by
International Operations
headquarters

for
such purposes

Under specific direction assists in
the
exercise
of the
Competent Authority provisions
of
tax treaties
by
holding discussions
with
foreign government
representatives

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

Maintains close liaison
with
U.S. military authorities
and
taxpayer groups
in the
area

Develops
and
implements
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
on all
tax matters

SEC. 1113.5642 Research and Technical Branch

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

Prepares,
coordinates
and
reviews
guidance memoranda within
the
Office
of
International Operations

Assists in the performance
of the
Competent Authority
functions

As directed,
represents
the
United States Government
at
conferences
with
foreign Competent Authorities

Reviews drafts
of
proposed
tax conventions
and
regulations thereunder regarding
the
administrative
and
operational
feasibility
of the
convention
and
regulations

Seeks
out
operational
and
administrative
problems
in the
tax treaty area

Prepares analytical studies
of
technical problems
and
tax avoidance schemes
in the
international area

Reviews
or
prepares
suggested tax forms
and
other material

Coordinates technical matters
regarding
proposed legislation
and
similar matters with
the
various
Divisions
of the
National Office
and
other
Government agencies

Accumulates data
on the
extent,
nature,
location
of
U.S. taxpayer
business

and
trust interest
outside
of
United States
and
similar data
on
foreign business entities
doing business

in the
United States

Accumulates data
on
other
foreign business operations
of
concern to U.S.

Determines the amount
of
administrative relief (offset)
to be
allowed

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11583

under
Revenue Procedures
64-54

and
69-13
and,
where appropriate agreements

Submits recommendations
on
proposed changes
in
legislation,
regulations,
revenue procedures,
treaty provisions
and
other aspects
of the
international enforcement program

Provides data
on
foreign tax laws
to
technical
field personnel
responsible
for
determining correct
Subparts
F

and
G
income
and
earnings
and
profits
of
controlled
foreign corporations
under the
1962 Revenue Act

Prepares periodic reports
of the
progress
and
activity
in the
international area

SEC. 1113.5643 Foreign Programs Branch

Provides
functional supervision
of the
work programs
and
other activities
of the
foreign posts

Conducts
the
intelligence
function
with
respect
to
taxpayers
under
jurisdiction
of the
Office
of
International Operations

Coordinates
all
functions
performed
overseas
by
Appellate,
Audit,
Collection
and
Taxpayer Service,
Intelligence
and
International Operations
personnel

Coordinates
all
audit collection,
and
intelligence
functions
between
the
foreign posts
and the
Divisions
of the
Office
of
International Operations

other
Service components
and
other
Government agencies

Evaluates
foreign programs

Provides point of contact
for
foreign governments
either
directly
or
through
the
foreign posts

Coordinates
Internal Revenue Service

Maintains liaison with
the
Treasury,
State,
Defense,
Commerce
and
Interior
Departments
concerning
overseas operating matters

Plans
and
coordinates,
in
conjunction
with the
military services,
the
Annual Military Assistance
and
School Program

SEC. 1113.6 Office of Assistant Commissioner (Accounts, Collection, and Taxpayer Service)

The Assistant Commissioner
(Accounts,
Collection,
and
Taxpayer Service),
is the
principal assistant
to the
Commissioner
on
all matters pertaining 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
other documents,
the
review
and
coordination
of
all reports,
the
collection
of
delinquent accounts,
obtaining delinquent returns,
and
providing responsive services
to
taxpayers

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
Data Center,
and is
functionally responsible
for
ACTS activities
in
Regional Offices,
District Offices
and
Service Centers

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

SEC. 1113.61 Administrative Service Office

Plans,
organizes,
coordinates,
and
directs
the
administrative management activities
of the
Office of Assistant Commissioner
(Accounts,
Collection,
and
Taxpayer Service)
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

SEC. 1113.62 Program Review and Analytical Services Staff

The
Program Review
and
Analytical Services Staff
provides
the
Assistant Commissioner (ACTS)
with:

in-depth evaluations
of
Service Center,
Data Center
and
Regional Office
operations,
programs
and
effectiveness
in the
ACTS areas
to
meet his needs
for
NORP participation as well as
for
his day-to-day management
appraisals
and
decisions;
independent
centralized
and
integrated
analyses
of all
ACTS programs,
including
the
identification
of
actual,
emerging,
and
potential problems
to
management
particularly
as
they impact
on
two
or
more
ACTS Divisions
or
other
IRS organizations;
assessments
of
program accomplishments,
trends,
or
developments of specific interest
to the
Assistant Commissioner;
and
develops
and the
undertaking
of
advanced analytical research
programs
and
projects
(in conjunction
with
other
ACTS Divisions
and
IRS offices)
to
improve operational effectiveness
and/or
to shed insight
on
program alternatives

Provides analytical service
support
and
assistance,
including
specialized statistical services,
to the
individual Directors
of the
Accounts and Data Processing,
Collection,
and
Taxpayer Service Divisions
and the
Director of the Data Center
by
identifying,
evaluating,
interpreting,
progress towards accomplishment
of
their respective
missions
and
program objectives

Provides
specialists
and
consultant services
and
assistance
in
analytical methods
to
these officials as well as
to
Regional personnel
in
understanding
and
utilizing
techniques
and
data
resulting from integrated analyses
of
relevant
internal
and
external
data

Coordinates the need for,
and
advises
individual
ACTS Divisions
on,
information system requirements
for
data,
reports
and
information systems design,
reports management activities

Also,
in
conjunction
with
ACTS Divisions,
develops input
for the
Annual Internal Audit Program
to
obtain additional data
for
evaluation
of
ACTS program management

Coordinates
with
Divisions
and
Internal Audit preparation
of the
Monthly Informal Report
to the
Commissioner
on
significant findings pertaining
to
ACTS activities

SEC. 1113.63 Planning Staff

The Planning Staff
is the
principal advisor
to the
Assistant Commissioner (ACTS)
for
insuring the optimal use
of
ACTS resources
for the
Service
in
both
tax
and
non-tax
related
applications

Develops
and
administers,
in
cooperation
with
all other
offices,
long-range goals;
identifies
a
budgeting
and
control
system
as it
relates to goal setting;
recommends
policy
or
program
decisions
on the
basis
of
feasibility
or
operations research studies;
systematizes requests
for
ACTS services;
prepares final
ACTS PPBS documents;
and
performs general staff work
on all
high-level
planning
and
resource allocations
as
directed
by the
Assistant Commissioner (ACTS)

Develops
and
consolidates
long-range goals
for the
ACTS organization,
recommends priorities
of
work
and
alternatives,
insures that all facets
of
major work projects
are
recognized,
and
identifies the impacts
of
recommended
or
proposed
actions

Monitors the resources expended
in the
attainment of established goals
and
participates
in the
final system acceptance

Systematizes the activities relating
to
requests
for
ACTS services
by:

identifying,
controlling
and
monitoring
major requirements,
requesting
and
assisting
in
cost/benefit analysis,
presenting
the
recommendations
and
priority assignments
to the
resource allocation boards
(ADP Review Board,
Data Center Committee)
and the
appropriate
Assistant Commissioners

Independently
reconciles
and
evaluates
the
cost/manpower/computer accomplishments
of
ACTS

Consolidates
and
finalizes
the
preparation
and
submission
of
PPBS documents
to
insure consistency
with
long-range
plans
and
resource requirements
commensurate
with the
objectives
and
goals
of the
Assistant Commissioner (ACTS)
and
top line officials
of the
Service

SEC. 1113.64 Accounts and Data Processing Division—Office of the Director

Plans,
coordinates
and
directs
the
development
of
returns processing programs
and
revenue accounting
functions

Directs the operation
of the
present tax administration system
in
service centers,
the
National Computer Center,
and
district offices,
and
will operate
the
new,
integrated tax administration systems

This responsibility encompasses:

The development
of
major tax administration programs
and
issuance
of
detailed systems
requirements,
forms,
procedures,
and
computer programs
for the
receipt
and
processing
of
tax returns
and
related
documents
or
data
(except
alcohol
and
tobacco
tax
and
firearms
returns
and
applications);
accounting
for
revenue collection
and
tax deposits;
fulfilling
the
related requirements
of
other
Service activities
and the
Department of the Treasury;
maintenance
of
taxpayer master file
and
non-master file
accounts;
required
financial
and
operating
reports;
design
of
master file
related
management
and
data
control systems;
systems acceptability testing
of
manual procedures,
machine instructions,
computer inputs,
processes
and
outputs
before
implementation;
and the
maintenance
of all
operational
ADP
master files
and
related systems

Functional supervision—including
determining the effectiveness
of
on-going
programs,
procedures,
systems
to
achieve
Service objectives;
and
providing leadership
in the
installation or modifications

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11584

of
assigned tax administration
programs
and
processing systems;
prompt
identification
of and
follow-up
with
regional management
and
coordination
with
Director,
Program Review
and
Analytical Services Staff,
ACTS,
on
significant operational problems
which
could impair
attaining
Service
goals
and
objectives—over
accounts
and
data processing activities
in the
regional offices,
service centers,
and
district offices

Line supervision over
the
National Computer Center
and
liaison between
the
Center
and
other organizational units
of the
Service

SEC. 1113.641 National Computer Center

Plans,
directs,
and
coordinates
the
master file operations
of the
totally integrated tax administration
system

Functions include:

establishment,
maintenance,
and
updating
of the
individual,
business,
employee plans
and
exempt organizations
master files
through
around-the-clock operation
of a
large-scale computer system complex

Provides reciprocal controls
with
service centers
of the
receipt,
processing,
and
shipment
of
tax account data

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

Provides line supervision
over
National Office Computer
Facility
which is
principally responsible
for
computer testing support
for the
totally integrated tax administration
system

Responsible
for
scheduling
and
coordinating
with
Service Centers
on
production
matters
and
receipts,
control
and
servicing
of
file searches
for
Disclosure Staff,
Intelligence,
Internal Audit
and
other
Service offices

Responsible
for
financial planning,
recruitment,
and
training,
and
other administrative matters
of the
National Computer Center

SEC. 1113.642 Office of the Executive Assistant

Responsible
for
providing assistance
to the
Director
in the
general overall
management
and
evaluation
of
Accounts
and
Data Processing
operations
both
within
the
Division
and
functional areas
in the
field

Coordinates
and
monitors
Division program plans
in the
areas
of
organization,
personnel, training,
security,
space
and
furniture
acquisition,
financial
planning
and
funding

Finalizes financial
and
Program-Planning
and
Budgeting System documents
for
Division programs
covering
field operations
and the
National Office

Coordinates
with
Internal Audit
on
program reviews
and
follows up
on
findings
and
corrective action
pertaining
to the
programs
and
mission
of
Accounts
and
Data Processing

Coordinates
the
Division
reports management program

Manages
the
Division
Internal Work Planning
and
Control System

Prepares
speeches
and
other required papers
on
Division activities

Represents
the
Division
in the
orientation
of
foreign tax officials
and
other dignitaries

Provides
office management
and
directives management
for the
Accounts
and
Data Processing Division

SEC. 1113.643 Associate Director (Accounts and Services)

Directs
the
data processing program
management
for the
present tax administration system,
and
will direct
the
program management
of the
new,
integrated tax administration
systems

Develops programs
for
approval;
and
designs,
implements,
and
evaluates
systems
and
procedures
for
data processing applications

Functions include:

participates
in
developing new systems
or
revision of existing systems,
including a
cost/benefit analysis;
plans
and
coordinates
resource requirements
for
accomplishments
of
programs
(collaborates
with
involved client organizations);
prepares,
issues,
and
monitors
program requirement packages
(PRP’s)
and
ADP Handbook procedures;
participates
in
systems acceptability testing
with
approval authority
for
proprietary programs;
evaluates program effectiveness
through
feedback from onsite review,
field office
communications,
customers,
and
Internal Audit,
promptly resolving program problems;
develops
management information
and
quality review systems applicable
to
activities
in
service centers
and
NCC;
responsible
for
development
and
coordination
of
service center
and
master file managements
relating
to
special studies
and
other research activities;
provides
analyses
and
recommendations
of
action required
by
tax legislation;
and
coordinates participation
of
ACTS
in the
data exchange programs,
e.g.,
requests
from
Federal,
State,
and
municipal
entities
for
non-report
and
non-statistical formatted data
from the
master file

SEC. 1113.6431 Compliance and Special Programs Branch

Managers [Manages]
data processing programs relating
to
Compliance
and
other
Service components,
and
external customers
for the
totally integrated tax administration
system

Develops programs
for
approval;
and designs,
implements
and
evaluates
systems
and
procedures
for
data processing applications

Develops new systems
or
revises existing systems
in area of
responsibility,
including
a
cost/benefit analysis

In collaboration
with
client organization,
responsible
for
aggregate
planning
and
coordination
of
resource requirements
for
accomplishment of programs;
prepares,
issues,
and
monitors
program requirement packages
(PRP’s)
and
ADP Handbook procedures
for
area of responsibility

Participates
in
system acceptability testing
for
those systems related to
its
program area
with
final approval authority
for
proprietary programs

Evaluates program effectiveness
through
feedback
from
on-site review,
field office
communications,
customers,
and
Internal Audit,
promptly
resolving
program problems

Develops
management information systems
applicable
to
activities
in
service centers,
district offices,
and
NCC

Responsible
for
development
and
coordination
for
service center
and
master file requirements
relating
to
special studies
and
other research activities

Coordinates participation
of
ACTS
in the
data exchange programs,
e.g.,
requests
from
Federal,
State,
and
municipal entities
for
non-report
and
non-statistical
formatted data
from the
master file

SEC. 1113.6432. Revenue Accounting and Processing Branch

Manages
data processing programs relating
to
processing
of
tax returns
and
related documents
from
receipt
through
posting
to the
master file,
including
service center
and
district office
deposit activities
for the
totally integrated tax administration
system

Develops programs
for
approval;
and
designs,
implements,
and
evaluates
systems
and
procedures
for
data processing applications

Develops new systems
or
revises existing systems
in
area of responsibility,
including
a
cost/benefit analysis

Responsible
for
aggregate
planning
and
coordination
of
resource requirement packages
(PRP’s)
and
ADP Handbook procedures
for
area of responsibility

Participates
in
systems acceptability testing
for
those systems related to
its
program area
with
final approval authority
for
proprietary programs

Evaluates program effectiveness
through
feedback
from
on-site review,
field office
communications,
customers,
and
Internal Audit,
promptly
resolving program problems

SEC. 1113.6433 Taxpayer Accounts Services Branch

Manages
data processing programs
of
<b<service center

and
district office
activities
relating directly
with
taxpayer’s accounts
occurring subsequent
to
master file posting
of the
return
for the
totally integrated tax administration
system

Develops programs
for
approval;
and
designs,
implements
and
evaluates
systems
and
procedures
for
data processing applications

Programs include activities
such as
correspondence,
adjustments,
notice review,
payment tracers
and
other IDRS related activities

Develops new systems
or
revises existing systems
in
area of responsibility,
including
a
cost/benefit analysis

Responsible
for
aggregate
planning
and
coordination
of
resources requirements
for
accomplishment of programs

Prepares,
issues,
and
monitors
program requirement packages
(PRP’s)
and
ADP Handbook procedures
for
area of responsibility

Develops
quality review systems applicable
to
activities
in
Service Centers
and
NCC

Participates
in
systems acceptability testing
for
those systems related to
its
program area
with
final approval authority
for
proprietary programs

Evaluates program effectiveness
through
feedback
from
on-site review,
field office
communications,
customers,
and
Internal Audit,
promptly
resolving program problems

SEC. 1113.6434 Accounting Operations Branch

Assures that accounting operations
in
Service Centers
are
performed in accordance
with
prescribed procedures
and
provides assistance
in
account balancing
or
other problems
through
field
visitations,
phone calls
and
correspondence

Provides Division Management
with
information gathered
through
field contact relating to
the
accounting
function

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11585

Suggests revisions
to the
Revenue Accounting System
and
assists in preparation
of
field instructions;
engages
in
consultation
and
preparation
of
special accounting related projects
such as
those involved
in
new
service center
activation
and
apportionment
of
accountability

Also prepares specifications for
the
maintenance
of the
centralized accounting
function
which
accounts for monies to
be
transferred
to
U.S. territories
such as
Puerto Rico,
Guam
and the
Virgin Islands

Prepares
annual financial statements
and
maintains
accounting data necessary for
the
proper planning
of
receipts
and
cash flow
by the
Department of the Treasury

Prepares reports
of
revenue receipts
and
refunds paid
for
management
and
various
IRS publications

Reviews
revenue
and
refunds paid
data prepared
by the
National Computer Center
and
Service Centers
and
prepares quarterly certifications
of
trust fund collections,
refunds
and
credits
such as those for
the
Highway,
Land and Water Conservation,
Airport and Airway,
and
Railroad Retirement Trust
Funds

Maintains administrative control
over
Joint Committee refund cases
from
time of receipt,
through
processing,
to
time of final dispatch
to
service center
for
preparation of refund check

Reviews
pending
and
enacted
legislation,
government
and
other publications
to
keep current with
all
actions affecting the revenue

Acts as liaison
with
other
agencies
in the
Department of the Treasury,
Railroad Retirement Board,
Joint Committee
on
Internal Revenue Taxation,
Office of Business Economics,
and
other
agencies,
industries,
individuals
and
associations
involved
in the
Nation’s revenue

SEC. 1113.644 Associate Director (Computer Systems)

Directs
and
coordinates
the
operations
of
computer systems
and
processing programs
for the
present tax administration system
and
will operate
the
new,
integrated tax administration systems,
commensurate
with
established
ACTS goals
and
recommends determination
of
supporting computer hardware,
as well as
auxiliary
and
accessory
equipment,
and
software requirements
for
service centers,
district offices
and the
National Computer Center

In addition, includes:

participation in studies
of
proposed computer systems,
including
telecommunications
and
real time processing applications;
develops
and
maintains
computer software support;
evaluates
computer systems utilization
and is
responsible
for
outside agency
computer systems reporting;
coordinates
installation
of
computer systems,
evaluating
planned operational effectiveness;
develops
standards
and
guidelines
for
uniformity by all programmers;
develops
application
and
scientific
computer programs;
participates
in
systems acceptability testing
of all
procedures
and
computer programs
before
systems acceptability testing
of all
procedures
and
computer programs
before
sys-alysts [?] located
at
service centers
and the
National Computer Center;
provides
technical advice
and
consulting services
to
other
Service Branch offices
on
computer systems problems;
coordinates
participation
of
ACTS
in the
Government-wide
ADP Sharing program;
and
develops
and
coordinates
the
recruitment
and
training
of
programmer trainees

SEC. 1113.6441 Master File Programming Branch

Develops,
documents,
and
maintains
computer systems
and
processing programs
to
establish,
update,
analyze
and
produce
required outputs
from
Master Files
of
taxpayer accounts
and
related data files
at the
National Computer Center
for the
totally integrated tax administration system

Analyzes
new
or
revised
computer-oriented systems
requirements
to
develop required run schematics,
detailed
logic
and
block
diagrams,
machine coding
and
run tests,
documentation
and
instructions
for
National Computer Center
input,
Master Files processing
and
output programs,
including
data controls
and
files extracts

Coordinates
with
Accounts and Services,
and the
Service Center Programming,
Data Retrieval Programming
and
Systems Support Branches
to
ensure compatibility
with
computer input/output programs
in the
Internal Revenue Service Centers

Assists
the
Systems Testing Branch
in
conducting tests
of
computer
programs
and
instructions
prior to
operational use

Identifies
operational programming problems,
recommends recovery action,
if
practicable,
and
makes required program changes

Participates
in the
review
and
analysis
of
proposed computer systems
requirements
to
determine
feasibility,
completeness,
and
compatibility
with
related
IRS systems

Provides
functional supervision
over
Resident Programmer Analysts
located at the
National Computer Center

SEC. 1113.6442 Service Center Programming Branch

Develops,
documents,
and
maintains
computer systems
and
processing programs
and
related
off-line equipment instructions
for
tax return
and
all related data transcription
and
processing operations
including
residual
master files
and
data controls
in the
Internal Revenue Service Centers
for the
totally integrated tax administration system

Analyzes
new
or
revised
computer-oriented systems
requirements
to
develop required run schematics,
detailed
logic
and
block
diagrams,
machine coding
and
run tests,
documentation
and
instructions
for
Service Center
computer input/output programs,
data controls
and
related processes

Coordinates
with the
Accounts and Services,
and the
Master File Programming,
Data Retrieval Programming
and
Systems Support Branches
to
ensure compatibility
with all
IRS computer processor
particularly
at the
National Computer Center

Assists
the
Systems Testing Branch
in
conducting tests
of
computer
programs
and
instructions
prior to
operational use

Identifies
operational programming problems,
recommends recovery action
if
practicable
and
makes required program changes

Participates
in the
review
and
analysis
of
proposed computer systems
requirements
to
determine
feasibility,
completeness,
and
compatibility
with
related
IRS systems

Develops
and
maintains
computer programs
to
fulfill requirements
for
management information systems
integrated
or
related
with the
tax processing system

Provides
functional supervision
of
Resident Programmer Analysts
located
at the
Service Centers

SEC. 1113.6443 Data Retrieval Programming Branch

Develops,
documents,
and
maintains
computer systems
and
processing programs
for the
Service Centers
and
district
and
local
offices
that are required for
the
Integrated Data Retrieval System
(IDRS)

Designs file structure
and
determines the need
for
individual computer runs
and the
relationship of these runs
for
IDRS

Requirements of the system
are
received from
the
branches
under
Associate Director,
Accounts
and
Services
and are
coordinated
for
clarity
and
programming
feasibility

The computer system
is
diagrammed;
file
content
and
format
is
determined;
individual program logic
is
designed,
coded
and
tested

Complete program documentation
is
prepared for distribution
to all
Service Centers
and
district
and
local
offices

including
detailed operating instructions

Programs are all prepared
to
operate synchronously with
the
individual,
business,
and
residual
master files,
and
other
automated
and
manual
systems
for the
totally integrated tax administration system

Programming activities
include
real time processing
of
terminal inquiries
and
update action
plus
a large number
of
multi-programmed batch runs

The batch processing,
which also
has related real time processing,
includes
such items as:

updating
the
Account Data files
on a
daily
and
weekly
basis
with data from
the
National Computer Center
and
data from all of the various stages
of
processing
in the
Service Center;
analysis
of
accounts notice output;
maintenance
of
adjustment
and
correspondence case inventories;
and
various
audit
and
collection
related activities

Some principal subsystems that
are
part of IDRS processing are:

Correspondex System,
Document Request System,
Unidentified Remittance System,
On-Line Adjustment System,
System
for
Direct Deposit of Receipts

Participates
in the
review
and
analysis
of
proposed computer systems
requirements
to
determine
feasibility,
completeness,
and
compatibility
with
related
IRS system

Coordinates
with the
Master File Programming
and
Service Center Programming
Branches
in the
functional supervision
over
Resident Programmer Analysts
located
at the
service centers
and the
National Computer Center

SEC. 1113.6444. Systems Testing Branch

Plans,
develops,
schedules
and
conducts
acceptability tests
simulating live operation
of
new
or
revised
systems,
procedures,
forms,
instructions,
and
computer programs designed
to
process tax returns,
related
documents
and
data
in the
district offices,
service centers,
or
National Computer Center,
including
accounting,
document
and
other internal

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11586

controls over such operations for
the
totally integrated
tax administration system

Coordinates
with
other ACTS operating
and
user organizations
in
testing the system as acceptable
for
implementation,
analyzes
total system requirements,
develops
appropriate tests
documents
and
data,
and
establishes
predetermined control
and
output results

Tests
all
manual procedures,
machine processes
and
computer programs,
under
predetermined controls as planned,
to
determine readiness of the system
to
produce
records
and
outputs
meeting all requirements

Identifies any deficiencies
of
problem areas,
recommends evident
modification
or
clarification,
and
tests any changes

Recommends acceptability
to the
client organization
for their
certification

SEC. 1113.6445 Systems Support Branch

Develops,
maintains
and
modifies
all
software products,
required
for the
Service’s totally integrated
tax administration system
as a
service
function
to the
programming
branches within
the
Division

Studies
and
evaluates
proprietary software packages
for
application
on any
IRS system

Provides
technical advice
and
consulting services
to
other
Service offices
including
development
of
scientific computer programs

Provides
a
systems “debug” service
to
application programmers within
the
Division

Maintains the variety
of
skills
and
knowledge
necessary to support
the
several different computer systems
and
programming languages utilized
in the
Service

Maintains a current knowledge
of
computer equipment,
including
auxiliary
and
related
equipment,
software technology,
and
telecommunication
and
real time processing applications

Participates
in
determining
immediate
or
long-range
computer systems equipment
requirements
for
data processing;
develops
plans
and
schedules
for
meeting those requirements,
and
recommends
acceptance,
modification,
or
rejection
of
suppliers proposals

Coordinates installation
of
computer systems
and
evaluates effectiveness compared
with
contract requirements

Evaluates
computer systems utilization
and is
responsible
for
outside agency
computer systems reporting

Responsible
for
computer operation support
functions,
(e.g.,
tape library,
computer scheduling)
including
related
procedures
and
programming,
for the
Service Centers,
National Computer Center,
and the
National Office

Develops
and
Issues
standards
and
techniques
for
uniform guidance
and
use by all programmers;
coordinates
participation
of
ACTS
in the
Government-wide
ADP Sharing Program

In coordination
with
Training Divisions,
assists
in
developing
and
conducting
data processing
functional
training seminars,
for
Service personnel
and
specialized training courses
for
programmer trainees

SEC. 1113.65 Collection Division Office of the Director

Accomplishes
the
Collection mission
with
reference to
the
filing
and
payment
requirements
of the
internal revenue laws
by
providing
and
supervising
(functional supervision)
nationwide programs
for
issuance
of
Certificates
of
Compliance
to
departing aliens,
disposition
of
certain offers in compromise,
collection of unpaid accounts,
determination
and
analysis
of
why accounts become delinquent,
and
prevention of accounts
from
becoming delinquent;
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

SEC. 1113.651 Special Projects Branch

Exercises responsibility
over
projects
and
activities
not
directly identified
with a
program management
branch
or the
Special Service Staff

Exercises continuing responsibility
for
the 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,
PPBS Program Memoranda
and
Program and Financial Plan,
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
(ACTS)
on
information system requirements
for
data
and
data processing,
reports
and
information system 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

Collaborates
and
maintains
liaison with
the
Office of Assistant Commissioner
(Administration)
in
determining
field
Collection training needs,
evaluating
and
administering
Collection training programs,
and
providing
Collection
functional
guidance
and
review
for
development of training materials
at the
National Training Center

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

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

SEC. 1113.652 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)
and of the
functional supervision
of
offers in compromise based
on
doubt as to collectibility of taxes
(except
alcohol,
tobacco
and
firearms
taxes),
offers in compromise
of
statutory additions based
on
doubt as to liability
or
doubt as to collectibility
(except
alcohol,
tobacco,
firearms,
employment,
withholding
and
excise
taxes

and
specific penalties)
and
all offers in compromise
of
100% penalties,
by
performing
the
following
functions
with
reference
to the
Delinquent Accounts
and
Offer in Compromise
Programs:

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

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
(ACTS)
on
substantive program
and
systems matters
pertaining
to
assigned programs

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

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

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

Makes a performance evaluation
of
offers in compromise
in
certain
district acceptance cases

Reviews offers in compromise
within
functional jurisdiction
requiring the
Commissioner’s approval

Participates
in
Division visits
to
field offices
and
conducts special purpose visits
as
required

Serves
as
taxpayer liaison office
for the
Division
by the
performance
of the
following principal
functions:

Responds to inquiries
(personal visits,
correspondence
and
telephone)
from
sources external
to the
Internal Revenue Service
(e.g.
taxpayers,
members
of
Congress,
Treasury Department

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11587

and other
Departments
and
Agencies)
on
matters pertaining
to
Collection Programs,
activities
and
functions

Conducts correspondence
and
engages in conferences
with
taxpayers,
officials
of the
Service,
States,
other
Federal Agencies,
members
of
Congress
and
Congressional Committees
on
Collection Division
activities
and
functions

Monitors
the
Division’s sensitive case
program

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

SEC. 1113.653 Returns Compliance Branch

Exercises
program management responsibility
for
Collection Division’s
functional supervision
of the
filing requirements
of the
Internal Revenue laws
through
the
Returns Compliance
and
Delinquent Returns Programs
(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
Returns Compliance
and
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

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
(ACTS)
on
substantive program
and
systems matters pertaining
to
assigned programs

Identifies the need for
and
seeks improvement
(in collaboration
with the
Special Projects Branch)
of
reports
and
information systems
and
training guides

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 Service Office
and
on internal audit reports referred by
the
Special Projects Branch

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

SEC. 1113.66 Taxpayer Service Division—Office of the Director

Plans,
develops
and
directs
a
comprehensive
Service-wide
Taxpayer Service Program
which
recognizes
that
taxpayers must have
the
ability
as well the
willingness
to
comply
with
Federal tax law

Ensures
a
consistent
and
uniform
policy of service to
all
taxpayers

Responsible
for
coordinating
and
integrating
all
field Taxpayer Service
related activities
(other than those
requesting
technical determinations),
regardless
of
organizational boundaries

In this regard ensures
that
prompt,
accurate,
and
responsive replies are made
to
taxpayer inquiries
and that
appropriate
and
useful
informational
and
educational
materials
for
public use
are
prepared
and
distributed

Participates in the formulation
of
policies affecting
the
taxpaying public

Assists (utilizing internal audits
to the
extent practical)
in
determining the effectiveness
of
taxpayer service activities
in
all areas
and
at all organizational levels

In this regard,
recommends
how
procedures might be changed
and
resources
increased,
decreased,
or
shifted
to
provide better overall service to
the
taxpayer

Exercises
functional supervision
over
regional
and
district
taxpayer
service activities

Conducts research
on
assessing
and
improving
the
effectiveness
of
various
Taxpayer Service activities

SEC. 1113.661 Operations Branch

Exercises
general program management
responsibility
to
ensure
prompt,
accurate
and
responsive
replies
to
taxpayer inquiries directed
to
district offices
and
service centers

This includes prompt replies
to
correspondence received
from
taxpayers,
members
of
Congress,
tax practitioners,
and
other regarding operations aspects
of the
ACTS organization

Develops,
reviews
and
modifies,
as
necessary,
procedures,
methods,
and
other instructions
to
assist
field
managers
and
employees
in the
accomplishment
of
Program objectives

Reviews selected correspondence
to
identify problem areas within
the
Taxpayer Service Division
or
to have the matter referred so
the
appropriate activity
may
take necessary remedial action

Provides liaison
between
district office taxpayer
service operations
and
service center
data processing operations
as
they related
to
Service-generated output
or
taxpayer-initiated actions

Provides input to
the
Planning and Development Branch
for
Program Management guidelines,
PPBS materials,
work plans,
estimates
of
staff
and
budget
requirements
to
meet Program
goals
and
objectives

In conjunction with
the
Training Division,
develops
or
reviews
materials
for
field
and
National Office
training programs
for
Taxpayer Service personnel

Issues up-to-date tax information,
e.g.,
handbooks,
guidelines,
TAX-NEWS,
and the like,
to
ensure dissemination
of
accurate tax information to
the
public by TSR’s

Provides
guidance
and
assistance
in
the implementation of
a
comprehensive
Servicewide
Taxpayer Service Program;
and
participates in the evaluation
of
its operational effectiveness

Responsible,
on
a continuing basis,
for
submitting recommendations
for
initiating studies
and
conducting
field operational studies
to
improve the effectiveness
of
field operations,
management improvement,
work simplification
and
the like

SEC. 1113.662 Planning and Development Branch

Develops
long-range plans
and
objectives
for a
comprehensive
Taxpayer Service
and
Assistance Program
and
coordinates these plans
with
other activities assigned
responsibility
for
various programs related
to
Taxpayer Service

Prepares,
coordinates,
and
integrates
the
planning activities
of the
Division,
including
the
preparation
of
Program Planning documents,
PPBS materials,
Programs and Financial plan,
Work Plans,
and
budget documents

Assist in the determination
of
staff requirements
to
meet program
objectives
and
long-range plans

Assesses
taxpayer needs,
conducts
in-depth research studies
to
measure effectiveness
of
selected methods
of
providing
taxpayer service
as well as
measure various related programs,
and
recommends
effective
and
economical
methods
of
informing
and
educating
taxpayers
in
their
rights
and
responsibilities

Related programs
to be
measured include
telephone assistance,
filing period publicity,
taxpayer education,
taxpayer publications,
and
the like,
to
determine how
to
most effectively
meet
taxpayer needs

Represents
both
taxpayers
and the
Assistant Commissioner (ACTS)
on the
Forms Committee;
and
suggests alternative solutions
to
meet
Service objectives
with
minimum inconvenience
to
taxpayers

Assures that the needs
of
taxpayers
are
considered in the design
of
tax forms
and
other
Service publications;
and
that instructions
are
issued
which
make
compliance
simpler
or
more understandable
for the
public

Identifies subject matter areas
giving
taxpayers
problems
and
endeavors
to
alleviate these by coordinating
with
other
National Office Divisions
in
the preparation
of
appropriate technical publications,
news releases,
institute training materials,
et cetera

Review forms,
form letters,
computer notices,
and
other issuances
to
ensure
that
information
or
instructions
contained therein
are
understandable
to the
public

Provides assistance
in
personnel management activities
and
program evaluation

Collects
and
presents
statistical data
in an
organized
and
readily useable
form
in
measuring
accomplishments
against
objectives

Prepares materials designed
to
aid
field personnel
in
achieving
the
highest Program goals
at a
minimum cost

Serves
as
Taxpayer Service Division
representative
in
TCMP matters

Develops
and
coordinates
the
issuance
of
Revenue Procedures
on
the use
of
“substitute” tax
forms
and
schedules

Coordinates internal audit matters
related to the
Taxpayer Service Division
and
has responsibility
for
completing action
on
such reports
and for
collaboration
with the
Field Operations Branch
on
these matters

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11588

SEC. 1113.67 IRS Data Center

Responsible for the performance
of
Non-Master File
data processing
for the
Service

This includes:

design
of
manually
and
electronically
oriented computer programming
requirements
and
instructions;
writing of computer programs;
testing
and
debugging
of
computer routines;
systems acceptability testing;
installation of new systems;
and
maintenance of systems
after
they become operational

Such systems provide for
the
preparation
of
Department of the Treasury
payrolls;
fiscal reports;
statistics of income;
Taxpayer Compliance Measurement Programs,
including both
work progress reports
and
special studies;
special tax research;
personnel analysis reports;
work planning
and
control reports;
data for PPBS
and
other purposes;
special
tabulations
and
comparisons
for
States
and other
Federal agencies;
and
statistical information
for
management control
by
National
and
Regional
Office

officials;
and
other special applications
not
included in
the
Business
and
Individual
Master File
systems

SEC. 1113.7 Office of Assistant Commissioner (Inspection)

The Assistant Commissioner
(Inspection)
acts as
the
principal assistant
to the
Commissioner
in
planning
and
carrying out
the
inspection program
of the
Internal Revenue Service
activities
as a
basis
for
protective
and
constructive
service
to
management,
and the
carrying out of a program
for
assisting management
to
maintain the highest standards
of
honesty
and
integrity
among its employees

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

At the National Office level he
supervises
two
divisions:

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

SEC. 1113.71 Internal Audit Division—Office of the Director

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
established at all operating levels

The organizational structure
for
program operations consists of
the
National Office
Internal Audit Division,
and the
regional
Internal Audit staffs which
are
headquartered in the same location
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

SEC. 1113.711 Operations Branch

The Operations Branch
has
responsibility for ensuring
a
continuing effective internal audit
of the
Service’s
Administration,
Appellate,
Audit,
Counsel,
Intelligence,
Technical,
Office of International Operations,
and
Economic Stabilization Program
activities
by
developing guidelines for
the
annual internal audit plans;
by
conducting
National Office
and
coordinated
nationwide audits;
by
carrying out
special surveys,
examinations,
and
projects
as
assigned by higher authority,
such as
audits
of the
Tax Division
of the
U.S. Virgin Islands Government,
and the
Treasury Department’s
Exchange Stabilization Fund
and
Alcohol,
Tobacco
and
Firearms
activities;
by
coordinating,
evaluating,
and
reviewing
and
following through
on
audit findings;
and by
bringing significant audit disclosures
to the
attention of top
National Office
management officials including
the
Commissioner

Participates in the program
of
staff
guidance,
review
and
evaluation
of the
auditing activities
of
regional Internal Audit staffs

Consults with top officials in
the
Offices
of the
Assistant Commissioners
and the
Office of Chief Counsel
on
recommendations for improving
procedures
and
controls

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

Exercises continuing
direction
and
control
over
all Internal Audit aspects
of
Inspection integrity assignments
conducted
nationwide,
including
on-job visitations

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

Analyzes
and
summarizes
Internal Audit Division’s
annual accomplishments
and
prepares required
internal
and
external
reports

SEC. 1113.712 Program Development Branch

The Program Development Branch
has
responsibility for developing
the
Division’s
policy
and
procedural
instructions
and
internal audit program guidelines
for
the continuing effective
internal audit
of
all activities in
the
Revenue Service’s field offices

Also has responsibility
for
developing
and
carrying out
career development programs
for
Internal Audit staff members
nationwide
to
increase
staff management capability
and
professional auditing proficiency,
including
conducting
basic
and
advanced
Internal Audit training programs

Keeps abreast
of
new developments
in
Service programs
to
determine their effect
on
Internal Audit’s responsibilities
in the
auditing
of
field operations

Coordinates
with
other
functional areas
of the
Office of Assistant Commissioner
(Inspection)
as
necessary,
including participation in a program
of
on-site
review
and
evaluation
of the
activities
of the
regional Internal Audit staffs

Maintains liaison
with
Officers of Assistant Commissioners
and
Chief Counsel,
to
determine operating
problems
or
developments
that should be given
internal audit program attention

Keeps abreast
of
latest
professional management auditing
techniques
and
methods
to
ensure timely adaptation to
the
Service’s internal audit program

Maintains
the
division’s program
of
continuing review
of
special long-range
Service projects,
e.g.,
Taxpayer Compliance Measurement Program

SEC. 1113.713 Data Processing Activities Branch

The Data Processing Activities Branch
has
responsibility for ensuring
a
continuing effective internal audit
of the
Service’s
Accounting,
Data Processing,
Collection
and
Taxpayer Service
activities
by
developing guidelines
for the
annual internal audit plans;
by
reviewing
and
making recommendations
on
regional internal audit plans;
by
conducting
National Office
and
coordinated
nationwide audits;
by
carrying out
special surveys,
examinations,
and
projects
as
assigned by higher authority;
by
coordinating,
evaluating,
and
reviewing
and
following through
on
audit findings;
and
by bringing significant audit disclosures
to
the attention of top
National Office
management officials including
the
Commissioner

Participates with management
during
the development stages
of
new
or
improved
ADP systems
to
ensure that incorporation
of
effective management controls

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

Participates in the program
of
staff
guidance,
review
and
evaluation
of the
auditing activities
of
regional Internal Audit staffs

Consults with top officials in
the
Offices
of the
Assistant Commissioners
and the
Office of Chief Counsel
on
recommendations for improving
procedures
and
controls;
keeps abreast
of
current data processing developments,
including
technological changes,
so
that proper consideration can
be
given to carrying out
the
Internal Audit Division’s program

Coordinates with
other
functional areas
of the
Office of Assistant Commissioner
(Inspection)
in
order
to
obtain data processing services
requested
by them
or
provide other information pertinent
to the
mission
of these
functions

Analyzes
and
summarizes
Internal Audit Division’s annual
accomplishments
and
prepares required
internal
and
external
reports

SEC. 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
maintains
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,

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11589

concerning
Service employees;
also
investigations
of
non-Service persons
when
their actions may affect
the
integrity
of the
Service
or
safety
of
Service personnel,
including
attempts
to
bribe
or
otherwise corrupt
Service personnel;
this
authority includes investigation
of
attempts to interfere
with
administration
of
Internal Revenue laws
through
threats,
assaults
or
forcible interference,
and
also the unauthorized disclosure
of
Federal tax information

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,
investigators
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
three
branches:

Field Coordination Branch,
Investigations Branch,
Planning and Programming Branch

SEC. 1113.721 Field Coordination Branch

The Field Coordination Branch
controls
and
coordinates
on a
nationwide basis
all
investigations conducted by
the
Internal Security
function

These investigations
cover
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
or
entitled to practice before
the
Internal Revenue Service;
the
investigation
of the
character
and
background
of
applicants for,
or
incumbents of,
positions in
the
Service;
enrollee
applicant cases;
formal investigations under
the
Federal Tort Claims Act;
and
other investigations as required for
the
Commissioner
and
other components of
the
Treasury Department

The Branch maintains
a
continuing
review
and
control
of
all investigations to:

assure that proper priorities
are
established
and
that the investigation workload
is
accomplished
in an
effective
and
efficient
manner
on
an overall
regional,
as well as
an individual Inspector basis;
assure
that the scope of the investigations
and the
facts
and
evidence
are
sufficient to provide a basis
for
conclusions by management,
the
Department of Justice
or
other authority;
assure
that established
policies,
procedures
and
techniques
are
being followed
properly
and
uniformly;
assure
effective investigation accomplishments,
uniformity
in
investigative coverage,
and
that there is proper
form
and
quality
of
reports,
as well as
administrative
and
criminal
dispositions;
develops
data
and
recommendations
for
improvement,
simplification,
and
standardization
of
investigative operations,
many of
which are passed along for use
by
management in connection
with
directing program execution
as well as
planning
and
programming
Internal Security activities;
and
directs the maintenance
of
records
and
case files
relating
to
investigations conducted by
the
Internal Security
function

The Branch
maintains liaison
on
criminal
and
other investigative
matters
with the
Office of the Chief Counsel,
other
law enforcement
and
security segments
of the
Treasury Department
and the
Internal Revenue Service,
Department of Justice,
Federal Bureau of Investigation
and other
Federal law enforcement agencies

SEC. 1113.722 Investigations Branch

The Investigations 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;
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

SEC. 1113.723 Planning and Programming Branch

The Planning and Programming 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 handbooks;
conducting
inspections
of the
management
and
operation
of the
regional
Internal Security Division;
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
;
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

SEC. 1113.8 Office of Assistant Commissioner (Planning and Research)

The Assistant Commissioner
(Planning and Research)
acts as
the
principal assistant
to the
Commissioner
and the
Deputy Commissioner
in the
development
and
administration
of the
Long-Range Plan,
related
objectives
and
policies,
and
in the analysis of
all
Service programs
for the
purpose
of
promoting maximum effectiveness
in the
administration
of the
Internal Revenue Code
with the most
efficient
and
economical
expenditure
of
resources;
provides
leadership
and
coordination
in
Federal-State
cooperative
tax administration;
provides
liaison with
the
States
on
administrative matters related
to
Federal collection
of
State individual income taxes;
and
is responsible
for
research,
statistics,
and
systems development

The Assistant Commissioner
(Planning and Research)
represents
the
Commissioner
on
these matters in relations with
the
Department of the Treasury,
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 the
Planning and Analysis Division,
Research Division,
Statistics Division,
Systems Development Division,
Tax Systems Redesign Division,
and
Internal Management Documents Division

SEC. 1113.81 Planning and Analysis Division

The Planning and Analysis Division
develops
and
administers
the
systems for producing
a
comprehensive multi-year
Long-Range Plan,
for
coordinating
and
integrating
program objectives
of the
Service,
and for
analyzing
all
Service programs—with
the
aim of optimizing the collection
of
internal revenue taxes

To these ends,
in
cooperation
with
responsible
offices,
it
develops
the
Service’s
Long-Range Plan;
through
Special Studies,
approved by
the
Deputy Commissioner,
evaluates
the
desirability
and
costs
of
existing
and
proposed plans,
organizations,
and
program objectives;
and
develops
criteria
and
presentations
to
measure accomplishments

It coordinates the preparation of
the
annual Program

No. 62—Pt. I—10

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11590

Memoranda analyzing the objectives,
costs
and
benefits
of the
Long-Range Plan

The Division,
in
cooperation with other responsible
offices,
determines
the
scope of operating data,
needed
for
performance reporting
and
for marginal productivity
and
other kinds
of
operations research analyses
in
connection with
the
Long-Range Plan,
Program Memoranda,
and
Special Studies

SEC. 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
Office
of the
Secretary of the Treasury;
furnishes
leadership
and
coordination
for the
program
of
Federal-State cooperation
in the
field
of
tax administration;
and
serves
as the
liaison
office
for
administrative matters with
the
States
in
connection with
the
Federal collection
of
State individual income taxes

The Division serves as
the
focal point of
the
Service
for
assistance to
the
Chief Counsel
and the
Office
of the
Secretary of the Treasury
in
the development
of
legislative proposals
and in the
identification
and
evaluation
of
administrative implications
of
such proposals;
coordinates
and
works
with
other activities of
the
Service
in
assisting
the
Chief Counsel
and
Tax Legislative Counsel
in the
drafting of legislation;
develops,
coordinates
and
monitors
plans
to
implement provisions
of
new legislation
affecting
tax administration;
and
keeps
the
Commissioner apprised
of
significant legislative
developments
and
progress
in
implementing provisions
of
new legislation

The Division
actively
participates with other staffs of
the
Assistant Commissioners
and of the
Department of the Treasury
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 basic data needed for
the
formulation
of
legislative proposals
and
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

SEC. 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
provides
support services
for the
Reports Management program

The Division
consists
of the
Income,
Finance,
and
Wealth
Branch,
the
Statistical Techniques Branch,
the
Mathematical Statistics Branch,
and the
Program Management Branch

SEC. 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

SEC. 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

SEC. 1113.833 Statistical Techniques Branch

The Statistical Techniques Branch
performs
technical statistical services
in
support of the program of
the
Division

It prepares
projections
and
estimates
of
tax return populations
by
type of return
and
geographic area,
and
produces other workload measures
of the
Service

It uses statistical techniques
to
analyze problems
and
improve efficiency
in
work programs

It
plans,
prepares
the
analysis,
and
presents the results
of
statistical studies
for the
Service,
other
Federal Agencies,
and
for approved reimbursable projects

It conducts research in
the
development
and
adaptation
of
statistical techniques designed
to
promote efficient operations

It prepares
Service
statistical guidelines
and
taxpayer aids

It supplies special statistical services
in
response
to
requests
and
advice
on
applications
of
statistical techniques
to
technical
and
administrative
tax problems

It provides the technical service
in
development
of
management information
and
other reports

SEC. 1113.834 Mathematical Statistics Branch

The Mathematical Statistics Branch
has the
Statistics Division’s responsibility
for the
probability sampling portions
of the
Service’s
research
and
operational programs
and
aiding,
on
request,
other
agencies
with
their sampling problems

This responsibility
includes
such things as
the
application of computer methods
to
sampling techniques used
in
such programs
as
Statistics of Income
and
Taxpayer Compliance Measurement;
the
use of area survey techniques
to
measure tax delinquency;
assisting
in the
application
of
sample audit techniques
to
processing
functions;
using
time samples to develop cost data
for the
Long-Range Plan;
and
review
of
sampling plans developed
in
other areas of
the
Service

SEC. 1113.835 Program Management Branch

Designs
and
develops
operational plans for use
in
producing the statistics required
by the
Division’s program,
and
prepares related
procedures,
forms,
and
instructions

Coordinates budget development
for,
and the
planning,
scheduling,
and
processing
of the
statistical work performed
at
decentralized locations

Conducts research into methods
for
controlling quality

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

Evaluates statistics produced
in
terms
of
original
specifications,
costs,
and
procedures

Serves as the focal point
for
collaboration
between
National Office
and
field statisticians
in the
execution
of
continuing programs
such as
Statistics of Income,
Taxpayer Compliance Measurement,
and
Statistical Quality Control

Guides
and
coordinates
the
activities of statisticians
in the
field processing centers
to
insure uniformity of method
and
adherence to common goals

Plans
uniform statistical applications
to
be implemented by statisticians
in the
field processing centers

Provides
the
technical
and
clerical
support
for the
manual compilation
of
management information
and
other reports

SEC. 1113.84 Systems Development Division

The Systems Development Division
is
concerned both
with
electronic systems
and
other systems,
except
for the
implementation of
the
new integrated tax administration
data processing 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 reating [?]
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

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11591

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

SEC. 1113.85 Tax Systems Redesign Division

The Tax Systems Redesign Division
is
responsible for the development
of
requirements,
preparing
requests for proposals
from
vendors,
evaluating vendors’ proposals
and
recommending appropriate contract awards,
and
installing
the
new integrated tax administration
data processing systems

These new systems replace
not
only the existing systems
for
revenue
accounting
and
processing,
with their limited capacity
for
serving other segments of
the
Service,
but
also provide
an
integrated data processing system
available
to
all elements of
the
Service

Staffing
and
programs
of the
division represent all of
the
major organizational components,
and
close
and
continuous
liaison
is
required with all users
of the
systems

The division
is
responsible
for
designing,
implementing,
and
installing
integrated tax administration
systems
which involve
the
service center,
district offices,
the
National Computer Center,
and the
National
and
Regional
offices

Responsibilities include such things
as;
development
of
major programs
and
procedural implementation
instructions,
preparation
of
detailed systems requirements
and
computer programs,
design
of
systems acceptability tests,
and
design
and
management
of
data control systems

The division
is
also responsible for insuring
the
uninterrupted processing
of
returns,
revenue accounting,
and
related activities while
the
original data processing system
is
being replaced by
the
new tax administration systems

While extensive coordination
with
user activities is required,
and
user skills are represented
in the
division staffing,
the
division is basically
a
self-contained organization
(except
for
administrative support)
having
all the
requisite skills
and
capable of expanding
as the
number
and
intensity
of
assignments increase

Subordinate
organizational structure will
be
established as required
at
various stages,
and the
division

will
be absorbed into
the
continuing organization at
the
conclusion
of the
implementation stage

SEC. 1113.86 Internal Management Documents Division

The Internal Management Documents Division
is
responsible
for
designing
and
administering
the
Service’s Internal Management Document System
and
for establishing standards
for
style
and
format
of
such
National Office documents

The division reviews
all
Internal Management Documents,
and
memorandums
and
letters
addressed to a group
of
field officials,
issued
from the
National Office,
for
adequacy
of
coordination
and
clearance;
determination of proper category
for
issuance;
conformance with established
Service
policies,
delegations of authority,
and
organizational
titles
and
designations;
effects
coordination
and
clearance
of
such issuances as may be required;
and
arranges for publication
in the
Federal Register
of
statements
of
Service
organization

and
functions,
and
Commissioner’s delegations
of
authority

which
affect
the
rights
and
duties
of
taxpayers

The division
is
responsible
for
substantive review,
evaluation
and
coordination
of
new
and
revised
statements
of
Service policy,
delegation orders,
and
organizational changes,
prepared for
the
Commissioner’s approval;
and
effects coordination
for
Planning and Research matters
involving the
Freedom of Information Act
and
liaison with
the
Tax Administration Advisory Staff

SEC. 1113.9 Office of Assistant Commissioner (Technical)

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

In carrying out this mission,
he:

Publishes rulings
to
announce interpretative positions
of the
Service;
publishes explanatory
booklets,
pamphlets
and
other materials
for the
guidance
of
taxpayers
and
Service officials;
issues
rulings
and
advisory statements
to
taxpayers
and
Service officials;
issues
opinion letters
to
sponsoring organizations
on
master
and
prototype
pension,
annuity,
and
profit-sharing
plans;
directs programs
for
clarification
and
simplification
of
tax rules;
develops
(and
is responsible for
the
technical content of)
all
tax return
forms
and
instructions
(other than those relating
to
alcohol,
tobacco
and
firearms
taxes);
reviews
other
public-use
tax forms
form letters;
acts
as
competent authority
in
matters involving
interpretation
or
application
of
tax treaties;
provides
advice
and
assistance
on
technical matters throughout
the
Service,
and to the
Department of the Treasury,
other
Government agencies,
and
Congressional Committees;
conducts
a
technical liaison program
with
Service field offices,
conducts
a
Technical Field Conference program;
coordinates
with the
Research Division
of
Planning and Research
in
providing
advice
and
assistance
on
legislative matters;
coordinates
with the
Office of Chief Counsel
and the
Department of the Treasury
in
providing
advice
and
assistance
on
regulatory matters;
reviews
all
new
or
amendatory
regulations
for
administrative
feasibility
and
adequacy;
administers
the
activities
of the
Art Advisory Panel
embracing a
Service-wide program
for
providing
guidance
and
direct assistance
to
field offices
in the
disposition
of
income,
estate
and
gift
tax cases
involving
fine arts valuation;
coordinates
with the
Office of the Chief Counsel
and the
Department of Justice
in
providing
advice
and
assistance
in
connection with matters
in
litigation;
and
coordinates with the
other
Assistant Commissioners,
the
Department of the Treasury,
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 ruling issued by
or
pursuant to authorization from him,
shall be
applied without retroactive effect

He is also authorized
to
enter into
and
approve
a
written agreement
(Closing Agreement)
with
any person relating to
the
internal revenue tax liability,
other
than certain
excise taxes,
of
such person
(or of the
person
or
estate
for
whom he acts)
in
respect
of
any prospective transactions
or
completed transactions
affecting
returns to be filed

The Assistant Commissioner
(Technical)
is
responsible for
and
supervises
the
activities
of
three
divisions:

Income Tax Division;
Miscellaneous
and
Special Provisions Tax Division;
and
Technical Publications
and
Services Division

SEC. 1113.91 Income Tax DivisionOffice of the Director

Has primary responsibility
for
providing basic
principles
and
rules
for
uniform
interpretation
and
application
of the
Federal tax laws
in
those areas involving:

Income
and
employment
taxes
to
corporate
and
noncorporate
taxpayers
(including
individuals,
partnerships,
estates,
and
trusts);
depreciation
depletion,
and
valuation
issues;
the
taxable status
of
exchanges
and
distributions
in
connection
with
corporate organizations,
reorganizations,
and
liquidations;
taxes imposed
on
self-employment income;
and
exemption of farmers’ cooperatives
from
tax
under
IRC 521

In carrying out
these
responsibilities,
the
Division:

Issues rulings
to
taxpayers
and
technical advice
and
general technical information
to
District Directors
and
Regional Commissioners;
advises
the
Appellate
and
Audit
Divisions
of the
Service’s position
on
particular issues;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases
to be
published for
the
guidance
and
information
of
taxpayers
and
Service personnel;
drafts,
or
reviews,
IR-Manual issuances
to be
published
for the
guidance
of
Service personnel;
reviews
or
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;
determines
the
status of certain organizations
as
agencies
or
instrumentalities
of the
United States,
a
State
or
political subdivision thereof,
or the
District of Columbia,
or
agencies
or
instrumentalities
of
governments
of
foreign countries
or
political subdivisions thereof;
reviews
Actions on Decisions
announcing
the
Commissioner’s position
on
adverse decisions
of the
United States Tax Court,
prior
to
publication
in the
Internal Revenue Bulletin;
initiates
recommendations
and
coordinates
with the
Research Division
of
Planning and Research
in
providing
advice
and
assistance
on
legislative matters;
initiates
recommendations
and
coordinates
with the
Office of Chief Counsel
and the
Department of the Treasury
in
providing
advice
and
assistance
on
regulatory matters;
coordinates
with the
Office of the Chief Counsel
and the
Department of

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11592

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 Coordination Program
which
disclose tax administrative
problems,
abuses,
and
inequities,
as well as the views
of
field 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,
other
offices
of the
Department of the Treasury,
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 of
and
techniques needed in
the
examinations
or
investigations
of
such issues;
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
in the
regional offices
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;
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 treaties

In areas involving the application
of
Federal tax laws
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;
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;
upon request,
provides
direct assistance
to
regional
and
district
offices

on
cases
involving
depreciation,
depletion,
and
valuation
issues;
provides
or
secures,
expert witnesses in support
of the
Government position
in
cases in litigation,
and
assists
Government counsel
in
preparation
and
presentation
of
cases
and
in negotiations of settlements;
prepares
and
presents
material
on
professional
and
technical
developments
at
engineering meetings,
and
upon request,
in
coordination
with
Compliance,
develops,
and
conducts
training programs
for
engineers;
prepares material for inclusion
in the
Engineers’ Coordination Digest
calling
attention
to
important new developments
and
to nonuniform treatment of issues;
and
administers
the
activities
of the
Art Advisory Panel embracing
a
Service-wide program
for
providing
guidance
and
direct assistance
to
field offices
in the
disposition
of
income,
estate,
and
gift
tax cases
involving
fine arts valuation

This Division
also
post-reviews
field determination letters
relating
to the
status
of
farmers’ cooperatives
under
IRC 521

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

Corporation Tax Branch;
Individual Income Tax Branch;
Engineering and Valuation Branch;
and
Reorganization Branch

SEC. 1113.911 Corporation Tax Branch

In matters involving the application
of
Federal income tax laws
to
corporate
taxpayers,
including
the
taxation of insurance companies
and
those relating
to
consolidated returns
of
affiliated groups,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances,
including
material
for the
Exempt Organization Handbook
relating
to
cooperatives;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials 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),
the
Department of the Treasury,
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 Coordination 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 the
Technical Field Coordination Program

This Branch
also
performs
the
same
functions involving
either
corporate
or
noncorporate
taxpayers
with
respect to:

Income
of
States,
Municipalities,
etc.,
appearances,
etc.,
with respect
to
legislation;
amortization
of
pollution control facilities;
research
and
experimental expenditures;
inventories,
including LIFO;
allocation
of
income
and
deductions
among related
taxpayers;
sales
of
low income housing projects;
cooperatives
and
their patrons;
exemption
of
farmers’ cooperatives from tax
under
IRC 521;
regulated
investment companies
and
their shareholders;
controlled
foreign corporations
and
their U.S. shareholders;
foreign tax matters
which
involve determination of sources
of
income;
nonresident alien individuals
and
partnerships
or of
alien residents
of
Puerto Rico;
compensation
of
employees
of
foreign governments
or
international organizations;
income affected
by
treaty;
foreign tax credit;
earned income
from
sources without
the
United States;
income
from
possessions;
involuntary conversions:
small business investment company stock losses;
withholding
of
tax
on
nonresident aliens
and
foreign corporations;
mitigation
of
effect of renegotiation
of
government contracts;
requests
for
permission
for
change in
or
adoption
of
accounting
periods
and
methods
(except
methods of accounting
for
depreciation
and
depletion);
acts
as
competent authority
in
matters involving
interpretation
or
application
of
tax treaties;
and
makes determinations with respect
to
earnings
and
profits
of
corporations
and the
taxable status
of
distributions to shareholders

This Branch
also
post-reviews
field determination letters
relating
to
the status
of
farmers’ cooperatives
under
IRC 521

SEC. 1113.912 Engineering and Valuation Branch

In matters involving the application
of
Federal tax laws
to
engineering
and
valuation
areas,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
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 Coordination 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;
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;
conducts
a
post-audit review
of
field engineer reports
and a
sample of non-engineer reports
which
contain
depreciation,
depletion,
and
valuation
issues
for
purposes of assessing
the
field treatment
of
engineering issues
in
order to provide uniform guidance,
both
on an individual basis by report,
and on a
Servicewide basis
by
publication
in the
Engineers’

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11593

Coordination Digest;
provides direct assistance
to
regional
and
district
offices
,
upon request;
assists
the
Office of Chief Counsel
and the
Department of Justice
in
preparing
and
presenting
cases in litigation,
provides
or
secures
expert witnesses in support
of the
Government’s litigating position,
and
furnishes technical expertise
in the
negotiation
of
trial
and
pre-trial
settlements;
prepares
and
presents
material
on
professional
and
technical
developments
at
engineering meetings,
and
upon request,
in
accordance
with
Compliance,
develops
and
conducts
training programs for engineers;
prepares
material for inclusion in
the
Engineers’ Coordination Digest
calling attention
to
important new developments
and
to non-uniform treatment of issues;
prepares
and
maintains
an
up-to-date
Engineering Citator;
and
administers the activities
of the
Art Advisory Panel embracing
a
Servicewide program
for
providing
guidance
and
direct assistance
to
field offices
in the
disposition
of
income,
estatae [estate]
and
gift
tax cases
involving
fine arts valuation

SEC. 1113.913 Individual Income Tax Branch

In matters involving the application
of
Federal income tax laws
to
noncorporate taxpayers
(including
partnerships,
estates,
and
trusts),
and
with respect to the application
of
employment tax laws
to
both
corporate
and
noncorporate
taxpayers,
and
with respect to the taxes imposed
on
self-employment income,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials 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),
the
Department of the Treasury,
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 Coordination 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 the
Technical Field Conference Program

This Branch
also
performs
the
same
functions
involving
either
noncorporate
or
corporate
taxpayers
with
respect to:

Charitable contributions;
tenant-stockholders
of
cooperative housing corporations;
employee stock option
and
stock purchase plans;
real estate investment trusts;
and
election
of
certain small business corporations
as
to tax status and related matters,
except
the
rules relating
to
certain qualified pension plans

SEC. 1113.914 Reorganization Branch

In matters involving the application
of
Federal income tax laws
to
exchanges
and
distributions
in
connection
with
corporate
organizations,
reorganizations,
liquidations,
and
spin-offs,
to
stock dividends,
redemptions,
exchanges
in
obedience
to
Securities and Exchange Commission
orders,
to
distributions pursuant to
the
Bank Holding Company Act,
and
to losses on small business stock,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
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 Coordination 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
the
Technical Field Conference Program

This Branch
also
performs
the
same
functions
with
respect to determinations
as to
whether
distributions,
exchanges,
or
transfers referred to
in
IRC 306(b)(4),
355(a)(1)(D)(ii),
367,
and
1492
are
in pursuance of a plan having
as
one of its principal purposes
the
avoidance
of
Federal income taxes

SEC. 1113.92 Miscellaneous and Special Provisions Tax Division—Office of the Director

Has primary responsibility
for
providing basic
principles
and
rules
for
uniform
interpretation
and
application
of the
Federal tax laws
in
those areas involving
Estate,
gift,
and
certain excise
taxes
;
organizations
exempt from income tax
under
IRC 501;
procedure
and
administration provisions
of the
Internal Revenue Code;
matters
requiring actuarial determinations;
and 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

In carrying out
these
responsibilities,
the
Division:

Issues rulings
to
taxpayers
and
technical advice
and
general technical information
to
District Directors
and
Regional Commissioners;
advises
the
Appellate
and
Audit Divisions
of the
Service’s position
on
particular issues;
issues
opinion letters
to
sponsoring organizations
on
master
and
prototype
pension,
annuity,
and
profit-sharing plans;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases
to
be published for
the
guidance
and
information
of
taxpayers
and
Service personnel;
drafts,
or
reviews,
IR-Manual issuances
to be
published for the guidance
of
Service personnel;
reviews
or
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
United States Tax Court,
prior
to
publication
in the
Internal Revenue Bulletin;
initiates
recommendations
and
coordinates
with the
Research Division
of
Planning and Research
in
providing
advice
and
assistance
on
legislative matters;
initiates
recommendations
and
coordinates
with the
Office of Chief Counsel
and the
Department of the Treasury
in
providing
advice
and
assistance
on
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 Coordination Program
which
disclose tax administrative
problems,
abuses,
and
inequalities,
as well as the views
of
field 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,
other
offices
of the
Department of the Treasury,
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 of
and
techniques needed
in the
examinations
or
investigations
of
such issues;
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 associates
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
in the
regional offices
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

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11594

other matters of mutual concern;
and
acts as competent authority
in
matters involving
interpretation
or
application
of
tax treaties

This Division
also
performs
the
same
functions with respect
to
determinations
under
IRC 170(b)(1)(A)
in
all situations involving a provision
of
Subchapter F
of
Chapter 1,
Chapter 42,
or
section 6033
of the
Code,
and
in any other situation bearing
on the
status of an organization
as a
private foundation

In tax matters dealing
with
actuarial questions:

Provides
or
secures
expert witnesses in support
of the
Government position
in
cases in litigation,
and
assists
Government counsel
in
preparation
and
presentation
of
cases
and
in negotiations of settlements;
and
furnishes
expert consulting assistance
to
other
Service components,
including
the
Office of the Chief Counsel,
to the
Department of the Treasury,
and to
other
Federal
and
State
Government agencies

This Division also:

Post-reviews
field determination letters
relating
to the
status
of
organizations
under
IRC 501,
and
relating to qualification
of
pension,
annuity,
profit-sharing,
stock bonus,
and
bond purchase plans
under
IRC 401
through
407;
prepares
and
submits
to the
Audit Division
special audit coordination digests
calling
attention
to
district determinations
that
do not conform
to
published
Service positions
on
issues
under
IRC 401
through
407;
on a
certiorari basis,
reviews
and
decides
cases appealed
by
taxpayers
to the
National Office
for
reconsideration of determinations
by
District Directors
to
revoke the exempt status
of
organizations
under
IRC 501

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

Actuarial Branch;
Administrative Provisions Branch;
Estate and Gift Tax Branch;
Excise Tax Branch;
Exempt Organizations Branch;
and
Pension Trust Branch

SEC. 1113.921 Actuarial Branch

In matters involving the application
of
Federal tax laws
in the
actuarial area,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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 Coordination Program;
coordinates
with
other
branches
on
matters of mutual concern;
participates
in the
development
of,
tax return
forms
and
instructions,
and
reviews pertinent positions
of
public-use
forms
and
instructions;
participates
in the
Technical Field Conference Program;
and
provides,
or
secures,
expert witnesses in support
of the
Government position
in
cases in litigation involving
pension plans,
insurance,
and
other tax matters
dealing with actuarial questions,
and
assists
Government counsel
in
preparation
and
presentation
of
cases
and
in negotiations of settlements

This Branch
also
furnishes
expert consulting assistance
to
other
Service components
(including
the
Office of the Chief Counsel),
to the
Departments of the Treasury,
and to
other
Federal
and
State
Government agencies

on
actuarial questions involved in:

Valuation
of
life estates,
remainder interests,
contingent assurances,
series of payments,
and
reversionary interests:
tax treatment
of
pension,
profit-sharing,
stock bonus,
annuity,
life insurance,
accident
and
health,
and
other
benefit
and
compensation
plans
and
contracts;
deductions
for
amounts
paid
or
accrued
on
indebtedness
under
insurance contracts;
and
taxation
of
life insurance companies

SEC. 1113.922 Administrative Provisions Branch

In matters involving the application
of the
procedure
and
administration
provisions
of the
Internal Revenue Code,
and
similar provisions
of
related statutes,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing
technical booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
other
Government agencies,
and
Congressional Committees;
reviews
proposed regulations
for
administrative
feasibility
and
adequacy;
analyzes
and
acts
upon requests submitted
by
field offices under
the
Technical Coordination Program;
coordinates
with
other
Technical
branches
and
other
offices
of the
Service
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 positions
of
public-use
forms
and
instructions;
and
participates
in the
Technical Field Conference Program

SEC. 1113.923 Estate and Gift Tax Branch

In matters involving the application
of
Federal
estate
and
gift
laws,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
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 Coordination 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;
as
requested,
furnishes assistance
in
negotiations
or
renegotiations
of
estate
and
gift
tax conventions
with
representatives
of
foreign countries;
acts
as
competent authority
in
matters involving
interpretation
or
application
of
tax treaties;
and
participates
in the
Technical Field Conference Program

SEC. 1113.924 Excise Tax Branch

In matters involving the application
of
Federal excise tax laws
other
than those
involving
excise taxes
imposed
by
Chapter 42
on
private foundations
and
certain related parties,
and the
alcohol,
tobacco
and
firearms
taxes
(but including
the
manufacturer’s excise tax
on
firearms
under
IRC 4181
and
4182),
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
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 Coordination 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 the
Technical Field Conference Program

SEC. 1113.925 Exempt Organizations Branch

In matters involving the exemption
of
organizations
under
IRC 501,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
for the
guidance
of
Service personnel
and the
public;
maintains
in
current status
a
comprehensive
Exempt Organizations Handbook;
conducts
special studies directed
toward
resolving technical problem

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11595

areas;
reviews
Actions on Decisions;
provides
advice
and
assistance
to
other
offices
of the
Service
(including
the
Office of the Chief Counsel),
the
Department of the Treasury,
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 Coordination Program;
post-reviews
field determination letters;
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;
participates
in the
Technical Field Conference Program;
and
provides the final level of appeal
in the
Service
on
proposals
by
District Directors
to
revoke
the
exempt status of organizations

This Branch
also
performs
the
same
functions
with
respect
to
exempt organization matters
involving:

Feeder organizations;
prohibited transactions;
unreasonable accumulations,
or
misuse,
of
income;
liability
for
tax
on
unrelated business taxable income;
requirements
for
filing annual information returns
and
other reports;
determination of status
as a
private foundation;
determinations
under
IRC 170(b)(1)(A)
in all
situations involving a provision
of
Sub-chapter F
of
Chapter 1,
Chapter 42,
or
section 6033
of the
Code,
and
in any other situation bearing
on the
status of an organization
as a
private foundation;
termination
of
private foundation status;
special rules prescribed
in
IRC 508
with
respect
to
IRC 501(c)(3) organizations;
excise taxes imposed
by
Chapter 42
on
private foundations
and
certain related parties,
including
questions arising under
the
savings provisions
of
section 101(1)
of the
Tax Reform Act of 1969;
assessable
penalties relating
to
private foundations;
restrictions
on
examination
of
churches;
determinations
of
status required
under
IRC 1504(e)
for
qualification
of
certain exempt organizations
to
file consolidated corporate returns

SEC. 1113.926 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
IRC 401
through
407,
this
Branch:

Issues
rulings,
technical advice,
and
general technical information;
issues
opinion letters
to
sponsoring organizations
on
master
and
prototype
pension,
annuity
and
profit-sharing
plans;
drafts
Revenue Rulings,
Revenue Procedures,
Announcements
and
Releases,
and
IR-Manual issuances;
reviews
or
assists
in
preparing technical
booklets,
pamphlets,
and
other materials
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),
the
Department of the Treasury,
other
Government agencies,
and
Congressional Committees;
reviews
proposed regulations
for
administrative feasibility
and
adequacy;
analyzes
and
act upon
reports submitted
by
field offices
under the
Technical Coordination 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;
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;
prepares
special audit coordination digests
regarding
conformance
of
field actions
with
established positions
on
stated issues;
determines
the
applicability
of the
annuity treatment
under
IRC 72,
the
death benefit,
exclusion
under
IRC 101(b),
and the
sick pay exclusion
under
IRC 105(d),
to
distributions
under
qualified plans
and
exempt employees’ trusts:

passes upon
the
tax treatment
accorded
deferred compensation
under
nonqualified plans;
and
participates
in the
Technical Field Conference Program

This Branch
also
performs
the
same
functions
with
respect
to
pension trust matters involving:

Exemption of employees’ trusts
under
IRC 501;
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
non-resident aliens;
deductions
by
acquiring corporations
for
carryovers
under
IRC 381(c)(11)
and
(20);
feeder organizations;
prohibited transactions;
liability for tax
on
unrelated business taxable income;
and
additional
requirements
and
limitations
under
IRC 1379
with respect
to
plans that provide
contributions
or
benefits
for
shareholder-employees
of an
electing small business corporation

SEC. 1113.93 Technical Publications and Services DivisionOffice of the Director

Has primary responsibility
in
Technical
for
functions related to:

Tax return forms;
other
public-use
forms
and
form letters;
taxpayer publications;
internal-use technical publications;
field liaison programs;
Part XI
of the
Manual;
the
“Freedom of Information Act”;
technical
and
general
correspondence;
Congressional liaison;
research facilities
and
reference services;
and
control
and
maintenance
of
correspondence files
and
exempt organization application files

In carrying out
these
responsibilities,
the
Division:

Conducts a program
for the
development,
annually
or
as needed,
of all
Federal tax return
forms
and
instructions
(other than those relating
to
alcohol,
tobacco,
and
firearms
taxes);
coordinates
and
assists
in the
work
of the
National Office
Tax Forms Coordinating Committee
in
planning,
reviewing
and
approving
tax return forms materials;
assists
the
National Office
Tax Forms Coordinating Committee
by
reviewing
other
public-use
forms
and
form letters
used by
the
Service;
furnishes
technical assistance
to the
Department of the Treasury
and
others
on
tax return matters;
conducts
a
program for publication
of the
Internal Revenue Bulletin
and
related publications;
conducts
a
program
for
preparation
and
publication
of
technical
booklets,
pamphlets,
and
other materials
for the
guidance
of
taxpayers,
tax practitioners
and
Service personnel;
reviews
tax guide material prepared
by
other
Government agencies;
reviews
or
drafts
tax guide material
for
dissemination
through
newspapers,
other periodicals,
radio,
and
television;
reviews tax law training material
for
classroom
and
correspondence
instruction
of
Service personnel;
drafts
expository papers
on
major technical developments
for the
instruction
of
Service personnel;
drafts
digests of significant developments
to
keep
Service personnel abreast
of
changes;
promotes
and
coordinates
the
Technical liaison program
with
regional
and
district
offices
;
conducts special surveys
of
Service field offices;
coordinates
the
Technical Field Conference Program;
coordinates
the
development
and
publication
of
material for Part XI
of the
Internal Revenue Manual;
coordinates
the
activities
of the
Technical organization under
the
Freedom of Information Act;
coordinates
Technical’s correspondence program;
provides
research facilities
and
reference services;
and
maintains,
and
processes requests
for
inspection
of,
exempt organization application files

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

Tax Forms Development Branch;
Technical Publications Branch:
and
Technical Services Branch

SEC. 1113.931 Tax Forms Development Branch

Assists in conducting
the
Service’s public-use
forms
and
instructions,
and
form letters programs

In carrying out
these
responsibilities,
this
Branch:

On annual basis,
or
when otherwise necessary,
initiates,
develops,
and
revises
the
technical content
of all
Federal tax return
forms,
instructions,
schedules,
etc.,
relating
to
income,
employment,
estate,
gift,
and
excise taxes
(other than those relating
to
alcohol,
tobacco,
and
firearms
taxes);
provides
the
principal
support
and
assistance
to the
National Office
Tax Forms Coordinating Committee
in its
review
and
approval
functions relating
to
other
public-use
forms
and
form letters;
prepares
replies
to
inquiries
from
Members of Congress,
other
Government agencies,
professional groups,
and the
public
on
matters relating
to the
forms program;
evaluates,
and
prepares replies
to,
suggestions on matters relating
to
tax return forms
and
other
public-use forms;
prepares
Announcements
and

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11596

Releases,
and
IR-Manual issuances,
relating
to
tax return forms
and
other
public-use forms;
provides
advice
and
assistance
to other
offices
in the
Service,
the
Department of the Treasury,
and
Congressional Committees
in
matters relating
to
tax return
forms
and
instructions;
and
coordinates
with
other Technical
branches
on
matters of mutual concern

SEC. 1113.932 Technical Publications Branch

Conducts
the
publications programs
of the
Technical organization

In carrying out this responsibility,
this
Branch:

Compiles material for publication
in the
weekly
Internal Revenue Bulletin,
which is 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;
compiles
all
precedent material
in the
weekly
Internal Revenue Bulletins
for
publication
in semiannual
Cumulative Bulletins;
prepares
digests
of all
substantive materials
in the
Bulletin
for
publication
in the
Index-Digest System,
complete
with
topical indexes
and
finding lists,
for
research use
by the
public
and
Service personnel;
compiles
record retention requirements
from
regulations
for
publication
in the
Federal Register;
drafts
summaries
of
selected authoritative material
for
publication
in
Tax Briefs
to
keep
Service personnel abreast
of
significant developments
in
Federal taxation;
compiles
the
Service’s
Loose-leaf Regulations System
and
drafts appropriate
transmittals
and
filing instructions;
compiles items
to be
published
in the
biennial
Cumulative List of Exempt Organizations,
its
bimonthly supplements,
and the
announcements
of
current deletions
in the
Bulletin;
initiates actions
to
preserve the standards
and
improve the effectiveness
of the
Bulletin system;
drafts
plain-language explanations
of all
Federal tax laws
(other
than those relating
to
alcohol,
tobacco
and
firearms
taxes)
for
publication in booklets
such as
Your Federal Income Tax,
Tax Guide for Small Business,
Farmer’s Tax Guide,
and
numerous pamphlets,
to
inform
the
public
about the
rights
and
duties
of
taxpayers;
drafts
plain-language instructional material
for
publication
in the
Teaching Taxes program;
reviews
material relating
to
Federal taxation
in
booklets
and
other issuances initiated
by
other
Government agencies,
and
by others,
when
such cooperation
is in the
best interests
of the
Service;
reviews
for
technical accuracy
releases,
articles,
notices,
and
radio
and
television
program materials,
prepared
for
issuance
by
Public Affairs Division;
drafts
in-depth
analyses
and
explanations
of
major developments
in
Federal taxation
for
publication
in
quarterly,
annual,
and
special issues
of the
Review of Technical Developments,
which
are used to update the technical skills
of
Service personnel,
participates
in the
drafting
and
reviewing
of
technical tax
handbooks
and
guides
for
Service personnel
and
technical law text materials
for
use
in
Service training programs;
drafts material
for
publication
in
Reports on Current Tax Literature
to
keep
Service officials apprised
about
articles,
comments,
etc.,
published outside
the
Service
regarding
tax loopholes
or
inequities,
and
criticism
of
Service position;
prepares
Announcements
and
Releases,
and
IR-Manual issuances
relating
to the
publications program;
coordinates
with
other
Technical
branches,
Chief Counsel,
Audit Division,
and
others
on
matters of mutual concern;
and
coordinates
with
Publications Branch
of
Facilities Management Division
and the
Government Printing Office
in the
development
of
Production Control Schedules,
format design,
proof processing,
and
other matters
of
mutual interest

SEC. 1113.933 Technical Services Branch

Issues
general
technical information letters,
coordinates
the
overall correspondence program
of the
Technical
or-for
Technical

In carrying out
these
responsibilities,
this
Branch:

Issues direct replies
to all
communications involving requests
for
information
of a
general
technical
or
procedural
nature,
including
a
substantial portion
of
Congressional inquiries
directed
to
Technical;
serves
as
liaison office
and
point of contact
on all
Congressional office inquiries,
oral
or
written,
relating to matters under
the
jurisdiction of Technical;
coordinates
with
other offices
in
Compliance,
Chief Counsel,
Accounts,
Collection
and
Taxpayer Service,
and
administration
on
correspondence
crossing
jurisdictional lines;
keeps
the
Assistant Commissioner (Technical)
informed
regarding incoming communications
involving
sensitive
or
controversial
matters;
promotes
and
coordinates
the
Technical liaison program
with
regional
and
district
offices

involving
the
submission
of
field reports
on
administrative problems,
tax abuses,
tax inequities,
the
quality
and
effectiveness
of
tax return
forms
and
instructions,
and the
need
for
new
or
amendatory
regulations;
conducts special surveys
to
obtain factual information
from
Service field offices
on
particular tax areas
at the
request
of the
Department of the Treasury
or
National Office components;
coordinates
the
Technical Field Conference program
whereby
teams of specialists
in the
various tax areas
and
representatives
of the
Chief Counsel’s office
and the
Audit Division
meet with
field officials
in
district offices
to
discuss technical matters
of
mutual
interest
or
concern;
coordinates
the
preparation
and
clearance
of
material
for
Part XI
of the
Internal Revenue Manual;
coordinates actions
for the
Technical organization
on
matters involving
the
Freedom of information Act;
maintains
a
technical reference library
and
provides
research assistance
and
reference services
for
personnel
of the
Technical organization
and
other
offices
in the
National Office,
corresponds
with
field offices
to
supply
or
request
needed information
on
current
or
prior
matters;
analyzes,
acknowledges receipt,
and
directs the flow
of all
incoming correspondence,
including
requests
for
rulings
and
technical advice,
general technical inquiries,
reports submitted
by
Service field offices under
the
Technical Coordination Program,
etc,
to the appropriate
Technical
divisions
or
branches;
and
processes,
maintains,
and
services
all
closed correspondence files
and
related records
for the
Technical organization

This Branch
also
maintains
that
services
exempt organization applications files
that
are open
for
public inspection,
processes
requests
for
in-delete certain materials
that
are exempt

SEC. 1113.(10) Office of Assistant Commissioner (Stabilization)

The Assistant Commissioner
(Stabilization)
is the
principal assistant
to the
Commissioner
in
administering
the
Stabilization Program
of the
Internal Revenue Service,
which
includes
monitoring
and
enforcing
the
stabilization
of
prices,
wages,
and
salaries
pursuant
to the
coverage,
classifications,
and
implementation
procedures established
by the
Cost of Living Council

Such
functions include,
but
are not limited to:

advising
the
Cost of Living Council
on
matters concerning
compliance with
and
implementation
of
decisions
and
regulations
issued by
the
Council,
and
suggest changes which would lead
to
greater
voluntary compliance
or
more effective use of resources;
operation
and
maintenance
of a
nation-wide network
of
Stabilization offices established
in
support
of the
Economic Stabilization Program;
dissemination
of
information
and
guidance
in
response to inquiries from
the
public,
to the
extent
authority has been delegated
by the
Cost of Living Council;
planning
for an
effective enforcement program,
including
selecting industry targets,
conducting
investigations initiated
locally
or as
directed
by the
Cost of Living Council;
receiving,
investigating,
and
resolving
by
obtaining compliance,
where possible,
complaints received with respect
to
alleged program violations,
and
taking enforcement action
or
recommending it to
the
Cost of Living Council,
when necessary;
receiving
and
processing
price stabilization forms,
reports,
applications,
and
other information required
to be
submitted
by
firms covered
under
Phase IV regulations;
making decisions
and
issuing orders
with
respect to notices
of
proposed price increases
to the
extent
authority has been delegated
by the
Cost of Living Council;
making decisions
and
issuing orders
with
respect
to
special filings,
including
applications
for
volatile pricing authority,
loss
or
low profit pricing,
merchandise pricing plans
as
delegated
by the
Cost of Living Council;
making decisions
and
issuing orders
with
respect
to
individual requests for exceptions
from the
price regulations,
and
with respect to requests
for
reconsideration
of
initial decisions made
and
orders issued,
to the
extent
authority has been delegated
by the
Cost of Living Council;
and
maintaining adequate records
and
making periodic reports
to the
Cost of Living Council

The Assistant Commissioner
(Stabilization)
is
responsible for
and
supervises
the
activities
of the
Technical

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11597

Programs Division,
the
Compliance and Enforcement Division,
the
Planning and Program Staff,
and the
Administrative Office

SEC. 1113.(10)1 Planning and Program Staff

The Planning and Program Staff
is the
principal advisor
to the
Assistant Commissioner
(Stabilization)
for
insuring maximum use
of
Stabilization resources
through
planning for
and
evaluating
the
utilization of these resources

Also coordinates matters affecting
all
Divisions
of
Stabilization,
provides liaison
with the
Cost of Living Council
and
consults
with
IRS functional officials
in
manpower
or
program
issues which bear
on
Stabilization operations

In matters involving resources,
this
staff
develops
and
monitors,
in
cooperation with
other
offices
and the
Cost of Living Council,
long-range goals;
estimates resource needs
and
prepares financial plans
and
recommends
dollar
and
manpower
resource allocation
for all
Stabilization activities
based
upon projected workload;
monitors
the
execution
of
Stabilization
manpower
and
financial
resources;
assesses the resource impact
of
current program
and
proposed program
changes;
and
works with
other
National Office activities
on
manpower allocations

Develops
organization,
staffing,
and
position
management control guidelines
and
coordinates
all
personnel management actions
having
Servicewide impact

Spearheads in-depth analyses
of
district
and
regional
office
operations,
and
effectiveness
of
stabilization areas,
and
provides
the
A/C (Stabilization)
with
data to meet his needs
for
NORP participation
as well as for
ongoing management
appraisals
and
decisions

Assesses program
accomplishments,
trends,
or
developments
of
specific interest
to the
Assistant Commissioner

Coordinates
with
Internal Audit
a
program
for
obtaining additional data relevant
to
an evaluation
of
Stabilization program management

Provides
recurring
and
other special
reports
to
Deputy Commissioner,
Commissioner,
and the
Cost of Living Council

Is the principal liaison
with
Stabilization
field offices
and
provides assistance
to the
field
on
matters involving
several
divisions
and
represents
the
Assistant Commissioner
at
field conferences

Analyzes
the
biweekly
field reports
and
coordinates
for the
Assistant Commissioner,
division responses
to
field requests
for
corrective action
and is
responsible
for
identifying
field problems
and
providing assistance
when
field problems arise
as a
result
of
unclear procedures,
conflicting instructions,
or
lack
of
definitive policy interpretations

Coordinates
with
Public Affairs Division
in
developing
an
effective
public Information program
for
Stabilization

SEC. 1113.(10)2 Administrative Office

Plans,
organizes,
coordinates,
and
directs
the
administrative management activities
of the
Office of Assistant Commissioner
(Stabilization)
at the
National level,
assisting
and
collaborating
with
Division Directors
in
providing
personnel,
space management,
duplication,
supply,
and
other administrative services

SEC. 1113.(10)3 Technical Programs Division

Serves
as the
organization responsible
for
activities relating
to the
processing
of
price prenotifications,
price increase reports,
quarterly financial reports,
merchandise pricing plans,
exceptions,
reconsiderations
and
other documents required
to be
filed in accordance
with
Economic Stabilization Regulations

It is also responsible
for
providing
technical
and
Interpretive
advice
and
assistance
to the
IRS Stabilization Program
and to the
public

Develops programs on
and
exercises
functional supervision
over
Servicewide
Economic Stabilization activities
involving
the
processing
of
price prenotifications,
price increase reports,
quarterly financial reports,
merchandise pricing plans,
exceptions,
reconsiderations
and
other documents required
to be
filed in accordance
with
Economic Stabilization Regulations

Develops procedures
and
assists
field offices
to
assure
uniformity
and
consistency
of
decisions;
provides advice
to
field offices
on
case-related matters;
reviews
and
approves
proposed actions recommended
by
district offices
in
certain specific cases

For consistency
of
decisions,
recommends appropriate action,
and
transmits decisions
to
distract offices;
reviews
field office case processing
to
discern
trends
and
precedents;
identities problem areas
of
nationwide concern,
for
consideration
by the
Cost of Living Council;
identities
the
need for,
and
recommends
to the
Cost of Living Council
delegations of authority

to the
Internal Revenue Service;
develops
management information
to be
used
to
keep
Internal Revenue Service
management
and the
Cost of Living Council
appraised
of
price prenotifications,
merchandise pricing plans,
exceptions
and
reconsiderations
program execution

Provides
technical
and
general
information
to the
public;
develops
or
reviews
all
Stabilization
forms
and
publications;
reviews proposed
regulations
and
ruling;
furnishes Interpretive support
to
other organizational components
of the
Assistant Commissioner
(Stabilization),
serves
as the
liaison with
other
Federal,
State,
and
local
government agencies

and with
private
or
public
interest groups

Provides technical assistance
to the
field
and
assures program uniformity

The Director
is
responsible for
and
supervises the activities
of
three
Branches:

Interpretations Branch,
Price Analysis Branch
and
Publications
and
Guidance Materials Branch

The Director also serves
as
Deputy Assistant Commissioner
(Stabilization)

SEC. 1113.(10)31 Interpretations Branch

Serves
as the
organization responsible
for
providing
technical
and
Interpretive
advice
and
assistance
to the
IRS Stabilization Program

Receives,
comments on the reviews
for
administrative feasibility
and
adequacy
Cost of Living Council
drafts
of
regulations;
reviews documents,
questions
and
answer,
news releases,
forms
and
other publications
to
ensure technical accuracy;
advises
on
Stabilization disclosure matters,
testimony instructions,
and
release
of
Stabilization information
as
requested under
the
Freedom of information Act;
serves
as
contact point
for all
field technical problems;
promotes
and
conducts
institutes
and
conferences
designed to foster
voluntary compliance;
exercises
functional responsibility
for
programs concerning
walk-in
and
telephone requests
for
public
service
or
assistance,
written inquiries,
and
other requests
of a
service nature performed
in the
field;
provides
assistance
and
guidance
to the
field
in
implementing,
monitoring,
and
evaluating
technical
and
service
programs;
coordinates activities
of the
Local Service
and
Compliance Centers
with the
Office
of the
Assistant Commissioner (ACTS)

SEC. 1113.(10)32 Price Analysis Branch

Plans,
directs
and
exercises
functional supervision
over
field office activities relating
to the
processing
of
price prenotifications,
price increase reports,
quarterly financial reports,
merchandise pricing plans,
exceptions,
reconsiderations
and
other documents required
to be
filed in accordance
with
Economic Stabilization Regulations

Develops procedures
and
assists
field offices
to
assure
uniformity
and
consistency
of
decisions;
provides advice
to
field offices
on
case-related matters;
reviews
and
approve
proposed actions recommended
by
district offices
in
certain specific cases

For consistency
of
decisions,
recommends appropriate action,
and
transmits decisions
to
district offices;
reviews
field office case processing
to
discern
trends
and
precedents;
identifies problem areas
of
nationwide concern,
for
consideration
by the
Cost of Living Council;
identifies
the
need for,
and
recommends
to the
Cost of Living Council
delegations of authority

to the
Internal Revenue Service;
develops
management information
to be
used
to
keep
Internal Revenue Service
management
and the
Cost of Living Council
apprised
of
price prenotifications,
merchandise pricing plans,
exceptions
and
reconsiderations
program execution

SEC. 1113.(10)33 Publications and Guidance Materials Branch

Develops
publications
and
guidance material
procedures
for
field
and
National Office
use

Determines
the
content,
directs
the
compilations,
and
reviews
the
Stabilization Program Guidelines
(SPG) Service

Develops
plain language publications
and
educational material used
to
inform
Service employees
and the
public
of
substantive
and
procedural
matters

Translates selected publications
into
Spanish
for
use in
the
Spanish-speaking communities

Identifies need for
and
develops
publications independently
and
at the request
of the
Cost of Living Council;
distributes
publications throughout
the
country
to
appropriate
business firms,
associations,
and
other professional organizations

Plans,
coordinates,
and
provides editorial support
for
publication of forms
and
form

No. 62—Pt. I—11

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11598

letters;
reviews,
for
administrative feasibility,
consistency,
and
adequacy,
all
proposed
Cost of Living Council
public
-use forms

Coordinates
the
presentation
and
clearance
of
Stabilization material
for the
IR Manual

Operates
a
correspondence unit that serves
as the
National Office
clearing
and
routing
for all
public
and
Congressional
correspondence relating
to
Stabilization matters;
maintains liaison
with the
Cost of Living Council
concerning
Congressional inquiries
to the
field;
and
maintains adequate records

SEC. 1113.(10)4 Compliance and Enforcement Division

In matters involving
compliance
and
enforcement
activities
under the
Phase IV Economic Stabilization regulations,
this
division:

develops
and
exercises
functional supervision
of
nationwide
and
local
investigative
and
industry monitoring programs
as
directed
by the
Cost of Living Council
or
initiated
by
IRS;
designs,
implements,
and
reports
on
CLC-directed
pay
or
price
investigations
of
firms;
designs,
implements,
and
reports
on
CLC-directed
pay
or
price
factfinding surveys for industries,
both
in the
controlled
and
uncontrolled
sectors;
designs,
implements
and
reports
on
IRS locally initiated
pay
or
price
investigations
for
firms in controlled industries;
develops
and
exercises
functional supervision
of
nationwide
and
local
enforcement activities
as
authorized
and
directed
by
CLC;
designs,
implements
and
reports
analysis
of
economic developments
and
trends
within
broad industry groupings
as
received
from
field offices
and
nationally-gathered
providing same
to
CLC as leads
for
enforcement
and
compliance
action;
engages in other special projects
deemed appropriate
by
CLC
and
IRS;
coordinates investigations involving several
districts
or
regions;
provides guidance to certain
districts
which
have operational responsibility
for
conducting such investigations;
informs
and
reports
to
CLC
on
investigation
and
analysis
progress
and
status;
designs
and
engages
in a
program
of
handling
citizen complaints
of
violations
of the
ESP regulations;
coordinates activities
with other
Stabilization organizational elements;
and
maintains adequate records

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

Compliance Investigations Branch,
Case Control and Reports Branch,
Industry Survey and Analysis Branch
and
Pay Branch

SEC. 1113.(10)41 Compliance Investigations Branch

In matters
involving
compliance administration,
this
branch:

formulates
policies
and
programs
involving compliance
with the
Economic Stabilization Act;
designs,
initiates,
and
reports
on
nationwide
and
local
Cost of Living Council

directed
price investigations;
assists
Cost of Living Council
in
formulating,
implementing,
monitoring
and
evaluating
audit specifications
and
procedures,
informs
Cost of Living Council
as to
case
progress
and
status;
provides
assistance
and
guidance
to the
field
in
implementing investigations;
coordinates
organizations involving several
districts
or
regions;
coordinates activities
with other
Stabilization organization elements
and
maintains adequate records

SEC. 1113.(10)42 Industry Survey and Analysis Branch

In matters involving
the
survey
and
analysis
of
industries,
this
branch:

conducts
Cost of Living Council
directed
price fact-finding surveys
of
industries;
conducts
CLC—and IRS-assigned
special projects
and
analysis;
engages
in
special economic analysis
and
targeting
to
monitor,
analyze
and
present
findings relating
to
on-going industry surveys
where indicated
with
results
and
findings
given
to
CLC
for
action
and
follow-up authority;
maintains
a
program
of
nationwide
information-gathering
on
economic
developments
and
trends
within broad industry groups
by
receiving,
processing
and
analyzing
information received
from
field offices,
providing
information
to the
CLC as leads
for
enforcement
and
compliance
action;
informs
the
CLC as to monitoring
progress
and
status;
provides
assistance
and
guidance
to the
field
in
implementing
and
evaluating
information-monitoring programs;
drafts
procedures
for
field
information-monitoring programs;
coordinates
monitoring operations which are
of
nationwide
significance
or
involve several
districts,
and
maintains adequate records

SEC. 1113.(10)43 Pay Branch

In matters
of
wage
and
pay
Investigations
and
surveys
for
both
the
controlled
and
uncontrolled
industry sectors of the economy,
this
branch:

designs,
implements,
monitors,
evaluates
and
reports
on
CLC-directed
nationwide
pay investigations;
designs,
implements,
evaluates
and
reports
on
CLC-directed
pay
fact-finding surveys
and
monitoring
of
nationwide
wage
and
pay
matters in the uncontrolled sector;
manages
and
controls
wage
and
pay
investigations,
surveys
and
programs;
informs
the
Cost of Living Council
as to
case
progress
and
status;
coordinates activities
with other
Stabilization organizational elements;
coordinates investigations
which are of
nationwide significance
or
involve several
districts,
and
maintains adequate records

SEC. 1113.(10)44 Case Control and Reports Branch

Designs,
develops,
installs,
monitors,
and
evaluates
reporting systems
for the
Office of Assistant Commissioner
(Stabilization)
in
coordination with
the
Cost of Living Council

Consults
and
participates
in the
design
and
development
of other
Stabilization information systems

Develops statistical indicators
to
evaluate operations
in a
particular program
area
or
element
in
order to identify significant trends

Provides an advisory service
to the
A/C Stabilization
by
identifying significant happenings,
developing trends,
identifying possible trouble areas
and
forecasting conditions within
the
Stabilization Program

Develops
and
monitors,
in
cooperation
with
CLC,
an
interactive computer/remove terminal
management information system

Provides computer output reports
to
IRS/ESP

Provides
CLC
with
manual reports not on
the
data base

Identifies
and
fulfills training needs
for
remote terminal operations
in
29 key
districts

Provides
a
nationwide net
of
telecommunications
and
facsimile transmission facilities
for the
ESP

Provides
an
automated Case Control system
for
monitoring directed investigations

Coordinates
and
develops
specifications
for
Stabilization’s
IRS
data processing requirements

Provides records management
for
Stabilization

Maintains adequate
records
and
controls

SEC. 1113.(11) Office of the Chief Counsel

The Chief Counsel,
and
Assistant General Counsel
of the
Treasury Department,
serves
as a
member
of the
Commissioner’sexecutive 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,
and on all
legal matters pertaining
to the
Service’s
economic stabilization activities

The key officials
under
his supervision are:

Deputy Chief Counsels,
Associate Chief Counsel
(Litigation),
Associate Chief Counsel
(Technical),
Staff Assistants,
Technical Advisors,
Special Assistants,
Director
of the
Operations and Planning Division,
and
Regional Counsel

SEC. 1113.(11)1 Deputy Chief Counsels

The two
Deputy Chief Counsels act for
and
represent
the
Chief Counsel
in the
development
of
policies governing
the
Office of the Chief Counsel,
and
assist
the
Chief Counsel
in the
formulation
of
tax litigation policy
and the
interpretation
and
development
of the
internal revenue laws

SEC. 1113.(11)2 Associate Chief Counsel (Litigation)

Plans,
directs,
coordinates
and
controls
the
policies
and
programs
pertaining
to
Tax Court Litigation;
Criminal Tax;
General Litigation;
and
Refund Litigation
work

SEC. 1113.(11)21 Tax Court Litigation Division

The Tax Court Litigation Division
develops
policies,
programs,
and
procedures
relating
to the
disposition of tax cases pending
in the
United States Tax Court;
supervises
and
coordinates
the
defense
and
settlement
and the
processing
and
handling
of
such cases,
including preparation of pleadings,
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

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11599

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 cases

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

SEC. 1113.(11)22 Criminal Tax Division

The Criminal Tax 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

SEC. 1113.(11)23 General Litigation Division

The General 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 General Operations

The General Litigation Division
prepares
and
reviews
recommendations
to the
Department of Justice
concerning
the
defense of injunction actions
to
restrain
the
assessment
or
collection
of
federal taxes;
offers
in
settlement;
the
waiver
or
release
of a
right to redeem
under
28 U.S.C. 2410;
and
suits for the civil enforcement
of
summonses

Similarly,
the
Division
considers
recommendations
that the
Commissioner
authorize
or
sanction
affirmative action
in
insolvency cases
(including
decedents’ estate proceedings),
suits
for
foreclosure of mortgages
or
other liens
and
suits to quiet title
where the
United States
is
named as a party defendant,
cases
involving appointment
of a
receiver in aid of foreclosure
of
Federal tax liens,
and
suits for the collection
of
taxes

SEC. 1113.(11)24 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

SEC. 1113.(11)3 Associate Chief Counsel (Technical)

Plans,
directs,
coordinates
and
controls
the
policies
and
programs
pertaining
to
Legislation
and
Regulations,
and
Interpretive work

SEC. 1113.(11)31 Legislation and Regulations Division

The Legislation
and
Regulations
Division
has the
basic responsibility
for
representing
the
Internal Revenue Service
in
connection
with
legislation affecting
the
various
internal revenue taxes
and for the
preparation of regulations required
to be
issued in connection with those
taxes,
except
for
taxes relating
to
alcohol,
tobacco,
and
certain firearms

In discharging this responsibility,
the
Division:

participates
in the
development
and
drafting
of
new
and
amendatory
internal revenue legislation
and
in connection therewith
furnishes
required technical assistance;
prepares
new
and
revised
regulations;
prepares reports
on
private
and
public
bills;
prepares
news
and
information releases
relating
to
regulations;
prepares responses
to
correspondence concerning
legislation
and
regulations
from the
Congress
and the
public;
and,
in developing regulations,
arranges
and
conducts
public hearings
and
meetings
with
taxpayers
and
their representatives
and
with
professional
and
industry
groups

The Division
prepares
Executive orders
and
related papers authorizing
the
inspection of tax returns,
and
reviews
and
prepares
amendments
to the
Statement of Procedural Rules

The Division represents
the
Internal Revenue Service
with respect
to the
negotiation
and
drafting
of
tax treaties
with
foreign countries
and the
preparation
of the
necessary implementing regulations

SEC. 1113.(11)32 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
alcohol,
tobacco,
and
firearms
matters;
criminal tax
investigations
and
prosecutions;
lien
and
collection
matters,
including those involving
bankruptcies,
receiverships
and
other insolvencies;
administrative matters;
disclosure matters;
and
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

SEC. 1113.(11)4 Operations and Planning Division

Operations and Planning Division
is
responsible
for all
law work
in the
Internal Revenue Service
other than
substantive tax 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
(Accounts,
Collection,
and
Taxpayer Service)
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
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

SEC. 1114 Office of Regional Commissioner

SEC. 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 programs
at the
regional level,
and
direct
and
coordinate
the
functions
and
activities
of the
District Offices within
the
region

SEC. 1114.2 Basic organization

The principal organization components
of the
typical Office of the Regional Commissioner
are the
immediate Office of the Regional Commissioner,
the
Administration Division,
the
Appellate Division,
the
Audit Division,
the
Accounts,
Collection,
and
Taxpayer Service
Division,
the
Intelligence Division,
and the
Stabilization Division

An Assistant Regional Commissioner heads each division

SEC. 1114.3 Regional Commissioner

The Regional Commissioner
administers
within
an
assigned
regional area
the
accounts,
collection,
and
taxpayer service;
audit;
intelligence;
appellate;
economic stabilization;
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

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11600

and
programs
within his
region

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

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

SEC. 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
ensure
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
<b<administration
policy
and
program
considerations,
and
recommends
appropriate action with respect
to
problems encountered
in
observing
and
evaluating
administration</b< operations

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

He is responsible for
and
supervises the activities
of
four
branches:

Facilities Management Branch,
Fiscal Management Branch,
Personnel Branch,
and
Training and Development Branch

SEC. 1114.41 Facilities Management Branch

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

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

SEC. 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

SEC. 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
frame work
of
Service
policies,
programs
and
procedures
established
by the
National Office

It conducts
the
position classification program
for the
region

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

SEC. 1114.44 Training and Development Branch

The Training and Development Branch
is
responsible
for the
administration,
conduct,
and
evaluation
of all the
Region’s Servicewide courses
and for
providing
functional
guidance,
support,
and
coordination
to
local training

These programs
include
initial orientation,
technical training,
instructor training,
supervisory
and
managerial
training,
career development programs,
on-the-job
and
refresher
training,
and
taxpayer education programs

The Branch
is
responsible
for the
Regional
organizational development program,
the
planned,
systematic approach
to
equipping
Service managers
to
anticipate,
identity,
and,
through the use
of
tested techniques
such as
“team building,”
overcome
the
obstacles
to
effective organizational operation

The Branch
is
also responsible
for the
operation
of the
Regional Training Center(s)

Where
the
Center
is
not in the proximity
of the
Regional Office site,
a
Training Center Officer,
under
the
direction
of the
Regional Training Officer,
supervises
its
day-to-day operation

The Branch
also
provides training assistance
to
State
and
local
government agencies

SEC. 1114.5 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
framework
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;
and
for a program of hearing
and,
with concurrence
of
Regional Counsel,
undertaking
final settlement
of
certain cases docketed
in the
United States Tax Court

His program includes preparing reports
to the
Joint Committee
on
Internal Revenue Taxation

in
Appellate cases
involving
overpayments
in
excess of $100,000,
and
hearing administrative appeals
in
offer in compromise cases

In the foregoing programs,
he
represents
the
Regional Commissioner
and
exercises authority
under
delegation of authority
from the
Commissioner of Internal Revenue

Under the Regional Commissioner
he
serves as the primary source
of
information
to the
<bNational 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

SEC. 1114.51 Appellate Branch Offices

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

Chiefs, Appellate Branch Office,
may also
supervise sub-offices
administered
by an
Assistant Chief
or
local representative
of the
Chief

The
branch offices
hold
conferences
and
make final determinations within
the
limits
of their
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 offices
prepare reports
to the
Joint Committee
on
Internal Revenue Taxation

in
protested
and
petitioned
cases
which involve overpayments
in
excess of $100,000,
and
also consider protested offers
in
compromise

Branch offices,
under
delegated authority,
enter

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11601

into closing agreements
under
IRC 7121
in
cases under
their
jurisdiction

SEC. 1114.6 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
ensure
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
district office cases
and the
administrative disposition
of
offers in compromise
by
district Audit Divisions

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

SEC. 1114.7 Assistant Regional Commissioner (Accounts, Collection, and Taxpayer Service)

The Assistant Regional Commissioner
(Accounts,
Collection,
and
Taxpayer Service)
acts
as the
principal assistant
to the
Regional Commissioner
in
planning,
coordinating
and
evaluating
the
returns processing
(except
wagering,
alcohol
and
tobacco
tax,
firearms
returns
and
applications),
data processing,
revenue accounting,
collecting of delinquent accounts,
securing delinquent returns,
and
taxpayer service activities
under the
jurisdiction
of the
Regional Commissioner
to
ensure that
the
policies
and
programs
established
by the
National Office
are
timely
and
properly
executed
and
that equal emphasis
is
placed
and
uniform effort directed toward
the
accomplishment
of the
accounts,
collection
and
taxpayer service program objectives

He exercises line supervision
over
those activities
at the
Regional Office
and
functional supervision
over
related activities
in the
Service Center(s)
and
District Officers (Offices)
within the
region

He provides
the
Regional Commissioner
with
results
of
evaluation
and
other information
upon
which to base
his
administration
of
these programs
and
recommends
improvements
and
adjustments
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 the
accounts,
collection
and
taxpayer service
policies,
programs,
procedures
and
standards
in
terms
of
functional information upon which
the
National Office
can
base
accounts,
collection
and
<b<taxpayer
service
policy
and
program
considerations
and
recommends
appropriate action with respect
to
problems encountered
in
observing
and
evaluating
these
activities

SEC. 1114.8 Assistant Regional Commissioner (Intelligence)

The
Assistant Regional Commissioner
(Intelligence)
acts
as the
principal assistant
to the
Regional Commissioner
in
planning,
coordinating
and
evaluating
the
intelligence activities
of the
Service
under the
jurisdiction
of the
Regional Commissioner
to
ensure
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 the
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

SEC. 1114.81 Management and Evaluation Staff

Exercises primary responsibility for
the
adequacy
of
direct program
content
and
effectiveness
of
management
of
Service resources
in each
district;
evaluates
costs
and
benefits
of
achieving program objectives;
develops
and
maintains
statistical indications
of
management effectiveness;
identifies
required changes
in
program operations
through
program reviews
in
districts
and
assists
in
redirecting needed emphasis
in
program
goals
and
operations;
assists
districts
in
evaluation of personnel;
conducts workload analyses
to
determine proper balance
of
staffing
and
other resource requirements;
evaluates
case selection
and
management methods
together
with quality control practices;
analyzes
effectiveness
of
publicity
concerning
Intelligence matters;
maintains
mutually productive working relationships
with
members
of the
National Office,
Service Center,
and
other offices
regarding
potential fraud situations;
communicates
information
on
all significant
program
and
management
developments;
prepares
narrative reports;
and
works
on
special
projects
and
assignments

SEC. 1114.82 Operations and Technical Assistance Staff

Responsible
for all
general
and
special
enforcement operational activities consisting
of
broad impact programs
and
objectives
directed toward criminal violations
of
tax laws

Provides
advice
and
assistance
to
district officials
in the
overall
planning
and
execution
of
district
Intelligence investigative programs,
including

determine

of
priorities
and
resource requirements;
coordinates
program operations
with
representatives
of
other
IRS organizational segments
and
Department of Justice;
evaluates
and
disseminates
information
and
data
to the
districts,
received
from the
National Office
or other
governmental agencies
etc.,
relating
to
known
or
potential
subjects
of
Intelligence enforcement efforts;
identifies
sensitive
and
significant
situations;
prepares reports
on
significant matters
to be
brought to the attention
of the
Regional Commissioner
or
National Office;
coordinates
special investigations,
case development efforts
and
projects which involve
two
or
more
districts;
assists
districts
in
establishing
and
perfecting
control
practices
and
procedures
with
Service Centers
and
advising
district officials regarding
the
application
of
data processing techniques
to
investigative problems

Provides technical guidance
on
case matters;
conducts
post review programs
in
each
district;
analyses
supplemental requests
and
Criminal Action Memorandums;
identifies
technical training needs
and
participates in development
of
training programs;
conducts
refresher training programs
and
participates
in
fraud training program;
coordinates
case matters
with
Counsel
and
Department of Justice;
prepares
protests on CAM actions;
provides
technical advice
on
complex case matters;
develops
new procedures
and
investigative approaches;
makes
annual evaluation
of
case inventories;
reviews
cases closed
for
insufficient resources;
identifies
indicators
of
potential case management selection weaknesses critiques investigations
in
terms of case selection standards
and
investigative quality;
assists
districts
in
evaluating fraud referral

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11602

program,
effectiveness
and
improving quality
of
investigations
and
reports

SEC. 1114.9 Assistant Regional Commissioner (Stabilization)

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

He is responsible
to the
Regional Commissioner
for
developing programs,
standards
and
other measures necessary
to
implement most effectively
the
Stabilization Program
of the
Service which includes,
but
is not limited to, responding
to
inquiries
from the
public;
disseminating information
to the
public;
analyzing
and
issuing
decisions upon application
for
exceptions
and
appeals;
conducting investigations;
resolving
by
obtaining compliance
of
violations
of the
Economic Stabilization Program,
and
recommending enforcement action
when necessary;
assuring proper
allocation
and
utilization
of
manpower
and
resources;
and
maintaining adequate records
and
making periodic reports
to the
Assistant Commissioner (Stabilization)

SEC 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

SEC. 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</b<

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 as a basis
for
necessary changes
in
policies,
practices
and
procedures

SEC. 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,
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
or
safety
of
Service employees,
including
attempts to bribe
or
otherwise corrupt
Service personnel;
this
authority includes investigation
of
attempts to interfere
with
administration
of
Internal Revenue laws
through
threats,
assaults
or
forcible interference
and
also the unauthorized disclosure
of
Federal tax information

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

SEC. 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
United States Tax Court
and in
furnishing legal advice
and
performing legal services connected
with the
tax court,
enforcement
and
general litigation
functions

(2) Tax Court litigation matters

The Regional Counsel’s office
furnishes
legal advice
to the
Assistant Regional Commissioner (Appellate);
in the
name of the Chief Counsel,
represents
the
Commission
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 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
presession 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
<b<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) General 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 mortgage
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 proceedings
(with the
exception
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) Stabilization Matters

The Assistant Regional Counsel (Stabilization)
is
responsible
for
providing Interpretive advice
and
guidance concerning
the
rulings
and
regulations
issued
by the
Pay Board
and the
Price Commission
to the
Office of Assistant Regional Commissioner (Stabilization)
and
answering specific legal questions
concerning
stabilization matters
that
may be presented

Also, provides
functional support
to
Regional Counsel’s Branch Offices
that
may be requested
to
furnish legal advice
at the
Service’s District Director level

In addition,
this
Office
is
responsible for the review
of
litigation cases, involving violations
of
Pay Board’s
or
Price Commission’s
regulations
or
rulings,
that are
developed
at the
District Director level
by
Service personnel
and
Department of Justice attorneys,
and
after such review forwarding
the
cases
with
appropriate recommendations
through the
Regional Counsel
to the
General Counsel
of
either
the
Pay Board,
or
Price Commission
for
possible litigation action
by the
Department of Justice,
and
at the same time reports
of
potential litigation will be forwarded
to the
Chief Counsel’s National Office Stabilization Division

SEC. 1117 Service Centers

SEC. 1117.1 General

(1) There are
10 Internal Revenue Service Centers
located at:

Andover, Massachusetts,
Austin, Texas;
Brooklyn, New York;
Chamblee, Georgia;
Covington, Kentucky;
Fresno, California;
Kansas City, Missouri;
Memphis,

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11603

Tennessee;
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

(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 Directors,
and the
National Office
in
carrying out
the
programs prescribed
for the
Centers
by the
National Office

SEC. 1117.2 Service Center Organization

SEC. 1117.21 General

(1) The
principal organizational components
of the
typical
Service Center
are the
immediate office
of the
Service Center Director,
Management Staff,
Administration Division,
Audit Division,
Data Conversion
and
Accounting Division,
Processing Division,
and
Taxpayer Service Division

(2) The
organizational structure depicted
is
intended to prescribe
the
Service Center organization
through the
branch level

Regional Commissioners
are
authorized to establish
the
Service Center organization
below
branch level
as
they see fit

SEC. 1117.22 Office of the Director

Within the structure
of the
Internal Revenue Service,
the
Internal Revenue 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
Internal Revenue Service Center
which
provides services
for the
region(s)

Its
functions
are to
process
tax returns
and
related documents
through the use
of
automatic
and
manual
data processing systems
and
high-speed processing devices
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,
wages
and
excise
tax returns,
corporation tax returns,
income information documents,
and
mailing of income tax forms
to
individual taxpayers

The
Director
also
plans,
directs,
and
administers assigned Audit
functions

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

In addition,
the
Philadelphia Service Center
assists the
Assistant Commissioner (Compliance)
in the
exchange
of
authorized routine information
with
foreign countries
having
tax treaties
with the
United States

SEC. 1117.221 Management Staff

Provides staff assistance
to the
Director
and
line officials
in the
general management
of
Service Center operations

Assists by coordinating
the
preparation
of
work plans,
work schedules,
staffing
and
accession
schedules

Monitors
the
Work Planning
and
Control System
and
maintains
the
daily production control system

As requested,
provides assistance
in
analyzing day-to-day problems concerning
systems
and
procedures

Monitors
and
coordinates
various projects,
particularly those
in the
implementation stage
such as
IDRS,
RMF,
and
Returns Preparer Program

Coordinates
the
consolidation
and
referral
of
problems
to the
Regional
or
National Office

Monitors
the
Statistics of Income sampling
and the
Quality Review Program

SEC. 1117.23 Intelligence Staff

Advises
the
Service Center Director
in
matters relating
to the
Intelligence
function;
presents Intelligence objectives
to
Service Center personnel
and
assists in training them
in
characteristics
of
false
and
fraudulent
returns
and
other potential criminal violations

Provides liaison between
district
and
regional
officials
with the
Service Center;
devises procedures
for the
most expeditious manner
of
obtaining
returns
and
transcripts
for
district officials
and
establishes
guidelines
and
criteria
for the
selection of returns
to be
reviewed

Also provides assistance
to
district offices
in
locating addresses
of
taxpayers and/or witnesses

Evaluates informants’ communications received
by
Service Center

Also advises
district officials
in the
use of ADP facilities
in
their investigative processes

SEC. 1117.24 Audit Division

Administers
the
Audit activities centralized
within
service centers

These include:

correspondence audit;
classification of returns,
claims
and
related documents;
processing Audit/Appellate adjustments;
technical
and
quality
review;
issuing
claims disallowance notices,
preliminary letters
and
statutory notices

Furnishes
assistance
and
technical advice
to other
service center components,
districts,
regions
and
National Office

Provides assistance
to
taxpayers as requested

SEC. 1117.241 Classification Branch

Classifies
and
screen
all
types
of
Federal tax returns
and
claims for audit
at
district offices
or
service centers

Classifies various
taxpayer initiated documents related
to
tax returns

Establishes
and
maintains
a
review system
to
ensure
returns
and
claims
with the
greatest potential
are
selected
for
audit
and to
provide for the review
of
returns
and
claims
audited
at the
service center

Prepares,
controls
and
processes
information reports related
to the
classification of returns

Furnishes
technical
and
procedural
advice
and
assistance
to other
service center components,
districts,
regions
and
National Office

Provides assistance
to
taxpayers
as
requested

Conducts a quality review
of
service center responses
to
written
taxpayer inquiries

SEC. 1117.242 Correspondence Audit Branch

Conducts
the
Centralized Audit
examination
and
verification
of
tax returns
and
claims through correspondence
with
taxpayers
to
determine correct liabilities
for
taxes
and
penalties

These include
the
less complex issues that do not require
district office examination

Conducts tests to determine
the
feasibility
of
additional correspondence work

Issues notices
of
claims disallowance,
preliminary letters
and
statutory notices

Reviews
taxpayer protests,
determines disposition
and
when applicable,
refers protested returns
to
district offices

SEC. 1117.243 Audit Processing Branch

Performs necessary processing
of
Audit/Appellate Documents
such as
receipt
and
control,
code
and
edit
and
error resolution

SEC. 1117.25 Offices of the Chief, All Operating Divisions

Receives,
analyzes,
and
evaluates
all
new
programs
and
procedures;
prepares
supplemental
or
clarifying
instructions as necessary;
and
ensures full implementation

Determines resources needed
in the
Division through
the
preparation
of
work
plans
and
schedules,
personnel staffing
and
accession schedules,
space requirements,
formulation
of
training needs,
and
other logistical processes

Participates with
other
Division Chiefs
and the
Director
in the
final allocation of resources
to
accomplish
the
total
Service Center work program

Coordinates with
other
Division Chiefs
on
interdivisional matters,
as
appropriate

Continuously
reviews,
analyzes,
and
evaluates
the
status of work programs
with the
aim of keeping
the
Director informed
of
operational problems
on an
exception basis

When appropriate,
requests assistance
from the
Management Staff,
or from the
Office of the Assistant Regional Commissioner
having
functional responsibility

SEC. 1117.26 Administration Division

Directs
and
coordinates
the
personnel,
facilities management,
training,
fiscal management,
public information,
and
administrative management improvement programs

Serves
as the
principal administrative adviser
to the
Director,
Assistant Director,
and
operating division chiefs

Provides
functional leadership
for the
numerous
and
varied
administrative programs designed
to
support
and
increase
the
effectiveness
of
Service Center operations

Executes
the
administrative management analysis program
and
coordinates
the
management improvement program
for the
Service Center</b<

Conducts management studies

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11604

and
provides staff assistance
to
Administration
branch chiefs
and
operating officials
as
required

Prepares
budget
and
financial plan
estimates,
maintains fiscal control,
and
recommends
appropriate financial management actions

Develops
and
coordinates
public information plans,
techniques,
guidelines,
and
informational materials

Establishes
and
maintains
good relations with mass media
in the
vicinity
of the
Service Center;
determines
information needed,
gathers
and
analyzes
statistical
and
other data generated,
and
prepares information material
for
distribution to media outlets;
and
coordinates visit
of
media representatives,
and others,
from the
entire region

SEC. 1117.261 Facilities Management Branch

(1967 32 F.R. 757 1117.542 Facilities Management Branch)

(1965 30 F.R. 9397 1117.542 Facilities Management Branch)

Advises,
informs,
and
assists
Service Center management
on
operations relating
to
facilities management programs
such as:

space,
property,
communications,
paperwork
(including microfilm),
records
retention
and
disposal,
distribution,
emergency planning,
safety,
and
security

Plans,
develops,
determines requirements,
and
evaluates these programs:

provides additional,
improved,
or
modified programs
as
required

Furnishes
procurement,
transportation,
storage,
supply,
and
messenger services;
provides
general building maintenance
and
maintenance
of
office,
electronic,
processing,
and
materials-handling equipment

SEC. 1117.262 Personnel Branch

Develops,
executes
and
evaluates
the
Service Center personnel
program
and
standards
relating
to
recruitment,
examination,
and
selection
of
employees,
employee relations,
union management relationships,
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
and
Regional
Offices

Conducts
the
position classification program
within
delegated authority

Provides staff assistance
to
operating officials
in
all personnel areas

SEC. 1117.263 Training Branch

Provides
leadership
and
coordination
to the
various
Service Center training programs;
promotes
employee development programs
and
evaluates
and
reports
on
all such programs

Conducts
studies
and
analyzes operating data
to
determine training needs;
studies
trends
and
developments
in the
employee development field
and
appraises new
principles,
concepts,
methods,
training devices,
and
materials
for use in
Service Center training programs

Develops
or
assists
in the
development
of
local
and
Service-wide
course materials,
audio-visual aids,
and
training devices

Assists
b>Service Center
management
in
developing a job environment
which
will enable trainees
to
maintain
and
improve
their skills

At the request
of the
National
and
Regional
Offices
,
provides
data processing training
for
other than
Service Center personnel

Prepares
training program estimates
for
developing
the
Operating Financial Plan;
prepares
obligating documents
for
charges to the training portion
of the
Operating Financial Plan

SEC. 1117.27 Data Conversion and Accounting Division

Converts data
from
source documents
to
form processable by computers

Operates
computer
and
peripheral
equipment
used to
verify tax liability
and
service the accounts
of all
taxpayers within
the
District’s assigned
to the
Center
and to
convert input data
to
magnetic tape

Maintains tape files
of
rejected documents
for
reinput
to
Service Center Processing

Prepares computer printouts relating
to
outputs received
from the
National Computer Center
for
mailing
to
taxpayers,
for
internal
reports
and
statistics,
and for
tax information authorized
for
external use

Programs projects as assigned
from the
National Office
and
provides the necessary liaison,
and
programming for maintenance
of
National Office computer programs

Maintains an accounting system
to
provide
subsidiary records
and
general ledger accounts
that
reflect
the
Director’s accountability
for the
Master File
and
Non-Master File
tax revenue collected
within
Districts assigned
to the
Center

Records
assessments,
collections,
receivables,
refunds,
overassessments,
and
other elements
of
revenue accounting affecting accountability

Receives,
verifies,
balances
and
processes
accounting outputs
from the
National Computer Center;
and
prepares
special
and
periodic
accounting reports

Determines the validity
of
taxpayer delinquent
accounts
and
returns notices

Prepares various reports
for the
Service Center,
Region,
and
National Office

SEC. 1117.271 Data Conversion Branch

Transcribes,
verifies
and
corrects
pertinent information
of
all tax returns,
information documents
and
related documents associated
with
other miscellaneous programs

Processes documents related
to
all files
(IMF,
BMF,
RMF,
NMF,
etc),
subsequent activity programs,
and
documents
which
have been previously transcribed
for
which error conditions
have
been detected
in
subsequent processing

Responsible
for
resolving error conditions identified
by the
Computer Branch

Enters corrections
for
each error condition
into
machine-generated listings

Responsible
for
resolving
and
reentering blocks
out of
balance
or
rejected blocks received
from
transcription control clerks

SEC. 1117.272 Computer Branch

Operates
all
computer systems used
in
processing,
verifying,
computing the tax liabilities,
and
servicing the accounts
of all
Master Files
(IMF,
BMF,
RMF,
NMF)
taxpayers
within
Districts assigned
to the
Center,
maintains
tape library;
processes
tax
information
and
documents
for
mailing
to
taxpayers
and for
internal use
by the
Service;
generates
computer reports;
statistical information
and
other information
for
use by
the
National,
Regional,
District
and
Service Center
offices
,
other
program areas
of the
Service,
and
by various
States

Processes
other
programs assigned
by the
National Office

Provides programming services
as
required
for the
maintenance of the system,
as
directed by
the
National Office

Performs quality review
on
computer generated output

Operates
an
EAM System
for
preconversion perfection
of
input data
and
processing
of other
Service Center card-oriented projects

SEC. 1117.273 Accounting Branch

Maintains
general ledger accounts
and
subsidiary records
covering
revenue transactions
for the
recording
of
assessments,
collections,
receivables,
refunds,
over-assessments
and
other transactions
affecting
taxpayer’s accounts

Controls accounting documents
for
entry to tax accounts

Establishes
and
maintains
individual accounts
for
non-ADP (NMF)
and m
pre-ADP
tax returns
and
documents

Receives
Master File accounting summaries
for
posted account transactions
and
accomplishes required journalization
and
general ledger postings

Initiates
or
processes
account transfers,
account adjustments,
debit
and
credit
transfers related
to
tax accounts

Reconciles
National Computer Center
accounting control records
and
refund appropriation accounts
of
Regional Disbursing Centers
with
general ledger balances

Prepares
all
accounting
and
ledger reports
as
required

Prepares various reports
for the
Service Center,
Region,
and
National Office</b<

SEC. 1117.28 Processing Division

Receives,
blocks,
sorts,
and
controls
documents,
both
Master File
and
Non-Master File,
received
from
taxpayers
and
District Offices;
deposits
and
initiates
accounting control
of
remittances

Ships processed documents
to
District Offices;
and
prepares
a
variety
of
forms,
and
other material
for
mailing
to
taxpayers,
tax practitioners,
District Offices,
and other
Government agencies

Examines,
perfects,
and
codes
returns
and
documents
for
all files
(IMF,
BMF,
RMF,
NMF,
etc)
for
subsequent processing;
examines,
edits,
and
codes
returns
for the
Statistics of Income Program;
prepares
form
and
pattern
paragraph letters
to
taxpayers
requesting
additional
or
clarifying
information incidental
to the
initial processing of returns

Performs
research,
perfects
and
resolves
processing errors detected
during
work cycles within
the
Service Center

Receives,
processes
and
maintains
control over applications
for
Employer Identification Numbers
and
Social Security Numbers

SEC. 1117.281 Receipt and Control Branch

Receives
and
categorically classifies
all
incoming
returns,
documents,
remittances,
and
taxpayer correspondence

Sorts
and
establishes
batch control prior
to
release
of
returns
and
documents
into
the
initial work process,
in
accordance with work schedules

In coordination with
the
Management Staff,
makes
necessary adjustments
in
work schedules
as
dictated
by
actual work receipt patterns
to
maintain
a
steady balanced work flow

Numbers
and
blocks
returns,

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11605

documents
and
related remittances;
examines
remittances
and
related documents,
prepares
appropriate registers
and
Certificates of Deposit
prior to
disposition of monies
to
local depository

Performs a variety
of
machine operations
such as
labeling,
folding
and
inserting

Ships processed documents
to
District Offices;
and
prepares forms
and
other material for mailing
to
taxpayers,
tax practitioners,
District Offices
and other
Government Agencies

SEC. 1117.282 Examination Branch

Examines,
edits,
perfects
and
codes
tax documents for all files
(IMF,
BMF,
RMF,
NMF,
etc.)
for
transportation
and
other purposes:

prepares
form
and
pattern
paragraph letter correspondence
to
District Offices
and
taxpayers
to
obtain
missing
or
clarifying
information
necessary for the perfection
of the
return;
and
edits,
codes,
and
extracts
information
from
returns
for
audit
and
statistical
programs

SEC. 1117.283 Input Perfection Branch

Perfects
and
resolves
processing
and
taxpayer errors
detected
during work cycles
within the
Service Center

Prepares
correspondence action sheets
to
obtain additional information
from
taxpayers
and
District Offices
in
order to make returns acceptable
for
processing

Responsible
for
control,
examination,
perfection
and
final disposition
of all
RMF rejected tax returns
and
documents

Resolves
unpostable conditions arising
from the
attempt to input
all
documents
and
returns relating
to the
IMF,
BMF,
and
RMF
and
prepares necessary input documents

Receives
and
processes
applications
for
Employer Identification
and
Social Security
Numbers

Maintains control over
the
assignment
of
Employer Identification Numbers

Performs
all
necessary actions concerning
the
control
and
maintenance
of
account numbers

Receives
and
processes
applications
from
941 filers
to
file magnetic tape returns;
maintains
case history file
and
control
of
941,
W2,
1099
and
1097
paper returns prior to approval
of
magnetic tape filing request

SEC. 1117.29 Taxpayer Service Division

Provides services
to the
taxpaying public
by
answering inquiries received
by
telephone,
mail,
or
personal call

Controls,
monitors,
and
takes necessary action
on
complaints
and
special cases requiring expedite action

Controls
and
makes adjustments
to
taxpayers’ accounts
on
all files
(IMF,
BMF,
RMF,
NMF,
etc)

Controls
and
processes
statutory case adjustments

Performs microfilm research requested
by all
functional activities

Establishes,
maintains
and
controls
permanent
and
temporary
returns files

Retires
returns
and
documents
in
accordance
with
prescribed procedures

Performs
output review
and
necessary correction

Performs
payment tracing
functions

Processing
of
all exempt organization returns
has
been centralized in
the
Philadelphia Service Center

In view
of the
scope
and
size
of this
function,
the
Philadelphia Service Center
has
been authorized
on
Exempt Organization Returns Branch
which is:

Responsible
for
processing,
except
for
deposit
and
transcription
operations,
all
exempt organization tax returns
and
other related change documents

SEC. 1117.291 Adjustment Branch

Receives
taxpayer inquiries initiated
by
correspondence

Receives
and
controls
requests for adjustments
and
determines appropriate action
to be
taken including adjustment
to
tax,
penalty,
and
interest,
and to the
entity section
of
taxpayer accounts

Prepares written replies
to
taxpayer
on
contacts by telephone

Processes
IMF
and
BMF
Restricted Interest cases,
combination overassessment
and
deficiency cases,
Joint Committee cases,
Appellate Division
Overassessment
and
Deficiency
cases,
Justice Department cases,
cases
containing
second agreements
and
partial agreements

Processes applications
for
Tentative Carryback Adjustments

Performs
payment tracing
functions

SEC. 1117.292 Research Branch

Performs
research through
microfilm,
source documents,
and
other sources
for
entity
and
account
information requested
by all
functional activities

Establishes,
maintains,
and
controls
permanent
and
temporary
returns files

Retires
returns
and
documents
in
accordance
with
prescribed procedures

Performs delinquency checks
for
Non-Master File returns

Reviews computer output,
except
that pertaining
to
taxpayer delinquent
accounts
and
returns,
for
quality
and
accuracy
and for
validity of refunds;
corrects
any
processing errors discovered

SEC. 1117.293 Taxpayer Relations Branch

Performs
taxpayer service
functions
in
connection with telephone inquiries
or
personal calls

When necessary,
prepares replies
to
taxpayer inquiries
which
accompany returns
and
which indicate
that
complex issues need
to be
resolved before
the
return can be processed

Takes necessary action
to
process
special
or
unusual
cases
and
complaints

Maintains close liaison
with
Social Security Administration
on
unusual problems

Prepares
and
types
replies
to
taxpayer
correspondence
and
requests
for
correspondence
from
other activities
which
generally require individually tailored letters

SEC. 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 Office
and
Regional Offices

SEC. 1118.2 Basic Organization

The principal organizational components
of the
typical
District Office
are the
immediate office
of the
District Director
(including
the
Stabilization Staff),
the
Audit Division,
Collection and Taxpayer Service Division,
Intelligence Division
and
Administration Division

SEC. 1118.3 District Director

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

He is responsible
for the
determination of tax liability,
the
assessment of such liability,
and
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
taxes)

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

SEC. 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 based
on
doubt as to liability for taxes
or for
both taxes
and
statutory additions
(except
alcohol,
tobacco,
and
firearms
taxes),
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 service program

(2) Audit Divisions
in the
Atlanta,
Chicago,
Cincinnati,
Dallas,
Manhattan,
Philadelphia
and
San Francisco
districts
on a
region wide basis
(Philadelphia
reviews for the
Office of International Operations),
review
all
income
and
excess profits
tax cases involving overpayments
in
excess of $100,000
and
prepares reports
for the
Commissioner’s signature
to the
Joint Committee
on
Internal Revenue Taxation

in all
nonpetitioned
and
non-docketed
cases,
including
estate
and
gift
tax cases

(3) All
district Audit Divisions
are
responsible
for
issuing determination letters
on the
qualification
of
pension,
annuity,
profit-sharing,
stock bonus
and
bond purchase
plans
and for
subsequent determinations
on the
status for exemption
of
trusts forming a part of such plans

Audit Divisions
in the
districts
of
Atlanta,
Austin,
Baltimore,
Boston,
Chicago,
Cincinnati,
Cleveland,
Dallas,
Detroit,
Los Angeles,
Manhattan,
Philadelphia,
St. Louis,
St. Paul,
San Francisco
and
Seattle
are
responsible for matters relating
to the
exemption
of
all other organizations

These sixteen key
District Offices
will be
responsible
for
issuing determination letters,
examining
exempt organizations activities,
issuing
notices of revocation
and
reestablishment of exemption,
performing
technical review
and
holding
district conferences

(4) 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

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11606

exist,
while in
large offices
there
may be more than
one
Field Audit Branch

Some
district Audit Divisions
in
Central Region
have a
Technical Branch
in
lieu
of a
separate
Conference Staff
and
Review Staff

(5) Each
region
has
centralized the review
of the
following specialized tax areas
to
specific
districts:

(a) Estate and Gift

(b) Excise Taxes

(c) Insurance

(d) International Issues

SEC. 1118.41 Conference Staff

Directs
and
performs
the
district
conference
function

This includes holding conferences
with
taxpayers
and
their representatives,
and
preparing conference reports

Also
screens
taxpayer protests
and
acts
as
technical advisor
to
Chief, Audit Division

SEC. 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 30-day letters
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,
including
examination thereof
and
issuance
of
determination letters,
in
those
districts
with
three or less pension trust specialists
where the
District Director
has
assigned such responsibility
to this
Staff

Is responsible
for the
control,
management
and
review
of
offers in compromise,
informants’ claims
for
reward
and the
special procedures applicable
in
cases involving renegotiation

Prepares
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 memorandums
in
all cases
or
matters involving substantial error

SEC. 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

SEC. 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
doubt as to liability
for
taxes
or for both
taxes
and
statutory additions
(except
alcohol,
tobacco,
and
firearms
taxes),
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

Furnishes technical
advice
and
assistance
on
pension trust plans
and
prepares determination letters except
in those
districts
with
less than three pension trust specialists
where the
District Director
has
assigned such responsibility
to the
Review Staff

Provides technical support
to the
year-round
taxpayer assistance program

SEC. 1118.45 Office Audit Branch

Conducts examinations
through
correspondence
or
interviews
with
taxpayers
in
offices
of the
Service
relative
to all types of taxes
(except
alcohol,
tobacco
and
firearms)
to
determine correct liability
of
taxpayers
for
tax
and
penalties,
and the
validity of claims
for
refund,
credit,
or
abatement,
or for
redemption of stamps

Also,
when necessary,
conducts field examinations
of all
types of taxes
(except
alcohol,
tobacco,
and
firearms)
if
such examinations
do not
require professional accounting skills
of
examiners assigned
to
Field Audit Branch

Recommends jeopardy assessments

Provides technical support
to the
year-round
taxpayer service program

SEC. 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 offices’
reports,
form letters,
correspondence
and
other material
as
assigned
and
furnishes
clerical,
stenographic
and
typing
assistance
to all
Division offices

SEC. 1118.47 Technical Branch

(1) The
Technical Branch
directs
the
issuance
of
preliminary 30-day letters
to
taxpayers,
prepares
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 and Taxpayer Service Division;
reviews
protests filed in response
to
such notices of deficiency
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 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

SEC. 1118.5 Collection and Taxpayer Service Division

(1) The
Collection and Taxpayer Service Division
is
responsible for
the
receipt,
processing
and
retention
of
firearms
and
alcohol
and
tobacco
tax returns
and
applications;
the
receipt
and
transmittal
of
other tax
returns
and
documents
received
in the
district;
the
deposit
to the
credit
of the
Service Center Director
of
tax remittances received
in the
district;
the
collection of delinquent accounts
through
distraint,
seizure,
levy
and
other means;
the
securing of delinquent returns;
the
conduct
of a
year-round
taxpayer service program
(including
issuance of of certificates
of
compliance
to
departing aliens);
examination
of
offers in compromise based
on
doubt as to collectibility of taxes
(except
alcohol,
tobacco
and
firearms
taxes),
offers in compromise
of
statutory additions based
on
doubt as to liability
(except
alcohol,
tobacco,
firearms,
employment
and
withholding
taxes
and
specific penalties),
and
all offers in compromise
of
100 percent penalties

The Division
receives,
acts on,
and
processes
information pertinent
to
bankruptcies,
receiverships,
assignments,
reorganizations,
probate proceedings,
foreclosures
and
redemptions
after
civil foreclosure,
bulk sales,
gifts
and
prizes,
and
dissolutions
and
initiates investigations
for
securing delinquent returns
where
necessary

The Division
maintains files
or
control records
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
ensure
that
proper legal action
may be
timely taken

(2) The
organization
of the
Division
below the
branch level varies depending
on the
size
of the
Division

SEC. 1118.51 Special Procedures Staff

(1) The
Special Procedures Staff
is
responsible
for
furnishing advisory assistance
on
technical delinquent
collection
and
returns
matters
to the
Chief,
Collection and Taxpayer Service
Division
,
Chief,
Field Branch,
Chief,
Office Branch
and
Group Supervisors;
providing liaison for the
District Director
with the
Department of Justice,
including the
U.S. Attorneys,
the
Chief Counsel
and
Regional Counsel
on
all collection matters;
ascertaining
tax liability
and
filing of proof of claims
in
insolvency
and
decedents estate proceedings;
recommending
civil suits to enforce collection
or to
protect
the
Government’s interests;
processing
civil suits against
the
United States
or

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11607

the
District Director;
examining,
reviewing
and
processing
seizure
and
sale
reports;
processing applications
for
discharge of property
from the
effect of Federal tax liens
and for
certificates of nonattachment
of
Federal tax liens
and
certificates of subordination
of the
Federal tax lien;
processing filed notices
of
Federal tax liens
and
certificates of release;
processing
and
maintaining
executed collection waivers;
analyzing
and
determining
the
sufficiency
of
various forms of collateral offered
as
security
for
release of lien
or
postponement of collection action;
furnishing technical
advice
and
assistance
and
recommendations
for
or against entry
into
suitable escrow agreements
for the
collection of delinquent accounts;
reviewing recommendations
for and
holding conferences
on
100% penalty
and
transferee assessments;
post reviewing
of
accounts reported
as
uncollective;
reviewing recommendations
and
holding conferences
on
offers in compromise cases based
on
inability to pay;
and
maintaining files
and
control records
on all the
above type cases
to
ensure that proper legal
and
other collection actions
are
taken timely

(2) In the
majority
of
District Offices
this
function is organized
as a
separate
Special Procedure Staff

In small offices where
the
Special Procedures function
is a
one-position job,
it is
placed organizationally within
the
Office
of the
Division Chief

SEC. 1118.52 Office Branch

The Office Branch effects the
collection of delinquent accounts
and
secures delinquent returns
through
demands made
by
correspondence,
telephone
or
office interviews

It safeguards
the
Government’s interest
by
causing the filing
of
notices of tax liens
and
serving
or
causing the service
of
notices of levies

It transfers
to
Revenue Officer groups
those
assignments
which
require field investigations
or
can be more efficiently completed
by
Revenue Officers

The Branch carries out
the
Division’s responsibility
for
district-wide execution
of the
year-round
taxpayer service program

It provides
taxpayer service within
the
Headquarters Office
and
surrounding metropolitan commuting area,
including
responses
to
correspondence requests
of
tax information,
and
provides
functional supervision
of
taxpayer service
at
other posts of duty

The Branch
screens
and
assigns
cases
and
maintains assignment files

It prepares periodic reports
of
collection
and
taxpayer service activities

It receives
and
deposits
to the
credit
of the
Service Center Director
remittances received
in the
District Office

It receives,
processes
and
maintains
files
of
wagering,
alcohol and tobacco tax,
firearms
returns
and
applications

It also
receives
and
transmits
other
returns
and
documents
received
in the
District Office

SEC. 1118.53 Field Branch

The Field Branch
is
responsible
for the
management
and
control
of
five or more
Revenue Officer groups
(Type I Field Branch),
or
three or more
Revenue Officer groups
and an
Office Group
(Type II
Field Branch)

Within the assigned area,
the
Branch makes collections
of
delinquent accounts
and
conducts a continuing program
for the
securing of delinquent returns

It safeguards
the
Government’s interest
through the
filing
of
notices of tax liens,
and
enforces collection
by the
serving
of
levies,
and
seizure
and
sale
of
real
and
personal
property

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

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

The Branch examines offers
in
compromise based on doubt
as to
collectibility of taxes
(except
alcohol,
tobacco
and
firearms
taxes),
offers in compromise
of
statutory additions based
on
doubt as to liability
(except
alcohol,
tobacco,
firearms,
employment
and
withholding taxes
and
specific penalties),
and
all offers in compromise
of
100% penalties

The Branch
provides
taxpayer service within
the
assigned area
(except
in the
Headquarters Office location)

SEC. 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

request

It also
assists
U.S. Attorneys
and
Regional Counsel
in the
processing
of
Intelligence cases,
including
the
preparation for
and
trial of cases

SEC. 1118.61 Branches A and B

In districts
where a
branch structure
has been
authorized
for
Intelligence Division,
the
branch functions
are as
follows:

The Branch
conducts
investigations
of
criminal tax violations,
except
those relating
to
alcohol,
tobacco,
narcotics,
and
certain firearms
tax cases

The Branch
coordinates
actions
with the
Office
of the
United States Attorney
and with
other
Divisions
in the
District Office

The Branch
assists
the
United States Attorney
and the
Chief Counsel
in the
trial of cases

The Branch
evaluates
allegations
of
tax law violations
and
initiates
surveys,
examinations
and
investigations
to
identify cases
which
may have prosecution potential

The Branch
makes
appropriate recommendations
as to the
disposition
of
matters coming
to the
attention
of the
Intelligence Division
and as to the
disposition of cases investigated

The Branch
assists
in the
planning,
organizing,
coordinating
and
directing
the
local adoption
of
intelligence
policies,
programs
and
procedures
of
Regional
and
National
Offices

The Branch
keeps
informed
on
investigations
to
ensure uniformity
of
actions,
adherence
to
established policies
and
compliance
with
procedures;
to
ensure that evidence
is
adequate
and
sufficient
and that the
action taken
is
sound
and
proper;
and to
ensure that high standards
of
performance
are
maintained

SEC. 1118.7 Administration Division

(1) 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
cost reduction
and
management improvement,
Reports Management,
and
Incentive Awards Programs
and
other special projects

(2) The
organization
of the
Administration Division
varies
according
to the
size
of the
district,
its
managerial staffing,
and
other
local conditions,
as
follows:

(a) The
Division
is
headed
by a
Chief
in
districts above 1,000 employees
and in
those with
no
Assistant District Director

(b) In
districts below 1,000 employees
with an
Assistant District Director,
the
District Director
and the
Regional Commissioner
may
decide whether to have
a
Chief,
a
Staff Assistant,
or
neither

(c) The
typical
branch structure
in
districts above 1,000 employees
is
Facilities Management;
Personnel;
and
Training

Districts below 1,000 employees
are
also structured into
these
branches
if the
District Director
and
Regional Commissioner
decide
they are necessary

However,
in
small
districts
(normally
those
below 400 employees)
with a
Chief,
Administration,
the
branch structure
is
not authorized
in the
absence
of
compelling circumstances
(See also
Administration Staffing Guides Handbook, IRM 1132)

(3) For
districts
with a
branch structure,
the
following
functional descriptions refer
to
branches

For
other
districts,
the
functional descriptions indicate
functions performed
by
staff personnel

SEC. 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
ensures

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11608

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

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

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

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

SEC. 1118.72 Personnel Branch

The Personnel Branch
furnishes professional advice
to
district officials responsible
for
manpower
planning
and
management,
to
insure [ensure] effective utilization
of
human resources
in the
accomplishment
of the
district mission

It plans
and
provides
a
comprehensive program
of
staff support,
services,
and
technical advice
for
district personnel management activities

This includes program areas
of
recruitment,
selection,
placement,
performance evaluation,
promotion,
management career programs,
manpower utilization,
position classification
and
position management,
discipline,
grievances,
awards,
employee benefits,
and
union relations

The branch serves
as the
primary point of contact
in the
day-to-day relationship
between
recognized labor organizations
and
district top management
and
advises managers on aspects
of
union relations bearing
on
their responsibilities

It performs necessary support activities
of
personnel action processing,
records maintenance,
and
personnel reporting
In all
programs,
it
emphasizes
the
fulfillment
of
Equal Employment Opportunity Program objectives,
special emphasis
and
other personnel program priorities,
and
conformance
to
policies,
regulations,
and
standards
set by
higher authority

SEC. 1118.73 Training Branch

The Training Branch
provides
leadership
and
coordination
to the
district training
and
taxpayer education
programs

It assists
district management
in
identifying training needs
and
developing
local training programs,
including
the
district organizational development program

The Branch coordinates
the
district execution
of
training programs
and
administers
the
selection
and
scheduling
of
employees
for
training conducted outside
the
district

It monitors
and
assists
management
in
conducting
OJT programs,
and in
identifying,
developing,
and
utilizing instructors
and
OJT coaches

It assists in implementing
the
Management Careers Program

It manages
the
taxpayer education
program
by
identifying
taxpayer education needs,
and
developing
and
administering
the
program to meet these needs

It provides
information
and
resources
to
employees
regarding
self-development opportunities

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

SEC. 1118.8  Stabilization Division

(1)
Directs
and
administers
the
District Economic Stabilization Program
involving
planning,
organizing,
coordinating,
and
evaluating
District Stabilization
activities which include; responding to inquiries
from the
public;
disseminating information
to the
public;
analyzing
and
issuing decisions upon application
for
exceptions
and
appeals;
conducting investigations;
resolving complaints of violations
by
obtaining compliance;
where possible,
and
recommending enforcement action when necessary

(2) Program management of
District Stabilization activities is accomplished through twenty-nine
Key Districts
which are responsible
for
technical
and
managerial
guidance to
and
which exercise
functional supervision
for
Stabilization work performed
in the
related
Associate Districts

The
Key District/Associate District relationship is:

Key districts Associate districts

Boston_ _ _ _ _ _ _ Augusta
_ _ _ _ _ _ _ _ _ _ _ _Burlington
_ _ _ _ _ _ _ _ _ _ _ _ Portsmouth
Brooklyn_ _ _ _ _ _ None
Buffalo_ _ _ _ _ _ _ Albany
Hartford_ _ _ _ _ _ Providence
Manhattan_ _ _ _ _ None
Baltimore_ _ _ _ _ _ Do
Richmond_ _ _ _ _ _ Do
Newark_ _ _ _ _ _ _ _ Do
Philadelphia_ _ _ _ _ Wilmington
Pittsburgh_ _ _ _ _ _ None
Atlanta_ _ _ _ _ _ _ _ Birmingham
Jacksonville_ _ _ _ _ None
Greensboro_ _ _ _ _ Columbia
Nashville_ _ _ _ _ _ _ Jackson
Cincinnati_ _ _ _ _ _ _Louisville
Indianapolis_ _ _ _ _ _None
Cleveland_ _ _ _ _ _ _ Parkersburg
Detroit_ _ _ _ _ _ _ _ _ None
Chicago_ _ _ _ _ _ _ _ Do
St. Louis_ _ _ _ _ _ _ _ Springfield
Des Moines_ _ _ _ _ _ Omaha
St. Paul_ _ _ _ _ _ _ _ _ Aberdeen
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Fargo
Milwaukee_ _ _ _ _ _ _ None
Austin_ _ _ _ _ _ _ _ _ _ New Orleans
Dallas_ _ _ _ _ _ _ _ _ _ Albuquerque
Oklahoma City_ _ _ _ _Cheyenne
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Denver
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Little Rock
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Wichita
Los Angeles_ _ _ _ _ _ Honolulu
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Phoenix
San Francisco_ _ _ _ _ Reno
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Salt Lake City
Seattle_ _ _ _ _ _ _ _ _ _Anchorage
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Boise
_ _ _ _ _ _ _ _ _ _ _ _ _ _ Helena
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _Portland

(3) The
Division structure conforms
to
one
of
three
established organizational patterns
which are:

(a) two branches:

the
Compliance
and
Enforcement Branch
and the
Technical Services Branch;

(b) a
Compliance
and
Enforcement Branch
and a
Technical Staff;
or

(c) no
branch structure—the
organization
is
directly under
the
Division Chief

(4) The particular organizational pattern authorized depends upon:

the
size
of the
Key District Office
and
any related
Associate Districts
over which
functional supervision
is
exercised;
the
geographic area encompassed;
and the
volume
and
complexity
of the
workload
of the
Key District
and
any related
Associate Districts

(5) In
Districts
where a two-branch structure has been authorized
for the
Stabilization Division,
the
branches
will be the
Compliance
and
Enforcement Branch,
as
defined
in
1118.81 below;
and the
Technical
and
Services Branch,
as
defined
in
1118.82 below

In Districts
where
one branch
and a
staff group have been authorized
for the
Stabilization Division,
the
organization structure
will be a
Compliance
and
Enforcement Branch,
as defined in
1118.81 below;
and a
Technical Staff
which will perform these duties under
the
Technical
and
Services Branch
in
1118.82 below,
without the
Branch supervisory structure

In the
small Key Districts
and all
Associate Districts,
the
functional description
of
branches
in
1118.81
and
1118.82 below,
are
performed by staff personnel

Associate Districts
may use the organizational title
of
“Stabilization Officer”
for the
person who will be
the
primary representative
of the
District
for
Stabilization matters

SEC. 1118.81 Compliance and Enforcement Branch

This branch
is
responsible
for
matters involving
compliance
and
enforcement
activities
under the
Economic Stabilization
regulations

This branch
has
operational responsibility
for
local investigative
and
industry monitoring programs,
and
reports
on
National Office directed
pay
or
price
fact-finding investigations
and
surveys,
local enforcement activities
as
authorized
and
directed
by the
National Office
and
other special projects deemed appropriate
by the
Regional
and/or
National
Office

SEC. 1118.82 Technical and Services Branch

This branch
has
operational responsibility
for
providing
technical
and
general
information
to the
public;
analyzing
and
issuing decisions upon application
for
exceptions
and
appeals;
furnishing Interpretive support
to
other organizational components
of
Key
and
Associate
Districts
;
assuring program uniformity;
operating
and
maintaining
the
Stabilization
reporting
and
information
system;
and
other special projects deemed appropriate
by the
Regional
and/or
National
Office

SEC. 1118.9. 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,
Taxpayer Service,
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;
conducting
taxpayer service
and
related assistance activities
to
meet local
taxpayer needs;
the
examination
of
returns
to
determine correct liability
of
taxpayers
for

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11609

tax
and
penalties;
the
holding of 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
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 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
Office Group 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
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 Office Branch employees
as the
equivalent
of a
group;
or
ten
or
more
Office Branch personnel
as
two groups),
the
District Director
may
establish
a
Field Branch Chief

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 Managers
or
Branch Chiefs,
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
and
Taxpayer Service
functions
;
and for
specialists,
such as
those trained
in
estate,
gift,
and
excise
tax

work

APPENDIX A

INTERNAL REVENUE REGIONAL OFFICES

San Francisco, CA, ZIP 94102, 870 Market Street
Atlanta, GA, ZIP 30303, Federal Office Building, 275 Peachtree Street, NE
Chicago, IL, ZIP 60601, 35 East Wacker Drive
New York, NY, ZIP 10007, Federal Office Building, 90 Church Street
Cincinnati, OH, ZIP 45202, Federal Office Building, 550 Main Street
Philadelphia, PA, ZIP 19102, 2 Penn Center Plaza
Dallas, TX, ZIP 75202, Federal Office Building, 1114 Commerce Street

APPENDIX B

APPELLATE BRANCH OFFICES

Birmingham, AL, ZIP 35203, 2121 Eighth Avenue N
Phoenix, AZ, ZIP 85004, 222 North Central Avenue
Los Angeles, CA, ZIP 90012, 300 North Los Angeles Street
San Francisco, CA, ZIP 94108, 447 Sutter Street, Room 301
Denver, CO, ZIP 80202, 20th Floor, Prudential Building, 1050 17th Street
New Haven, CT, ZIP 06511, 110 Washington Avenue, 4th Floor, North Haven
Washington, DC, ZIP 20009, 432 Universal Building North, 1875 Connecticut Avenue, NW
Jacksonville, FL, ZIP 32202, Federal Office Building, 400 West Bay Street
Miami, FL, ZIP 33130, Federal Office Building, 51 Southwest First Avenue
Atlanta, GA, ZIP 30303, 275 Peachtree Street NE
Chicago, IL, ZIP 60601, 35 East Wacker Drive
Indianapolis, IN, ZIP 46206, 510 Guaranty Building, 20 North Meridian Street
Wichita, KS, ZIP 67202, 418 South Main Street (Suboffice, Oklahoma City Branch Office)
Louisville, KY, ZIP 40202, 267 Federal Building, 600 Federal Place
New Orleans, LA, ZIP 70130, 444 Federal Office Building, 600 South Street
Baltimore, MD, ZIP 21201, Room 934, Federal Building, 31 Hopkins Plaza
Boston, MA, ZIP 02203, John F. Kennedy Federal Building, Government Center
Detroit, MI, ZIP 48226, 600 Griswold Bldg
St. Paul, MN, ZIP 55101, 500 Federal Building and U.S. Courthouse, 310 North Robert Street
Kansas City, MO, ZIP 64106, 1700 Federal Office Building, 911 Walnut Street (Suboffice, St. Louis Branch Office)
St. Louis, MO, ZIP 63101, 1114 Market Street, Room 919
Omaha, NE, ZIP 68102, 3132 New Federal Building, 215 North 17th Street
Newark, NJ, ZIP 07102, 701 Federal Building, 970 Broad Street
Buffalo, NY, ZIP 14202, 330 U.S. Courthouse, 68 Court Street
New York, NY, ZIP 10007, 90 Church Street
Greensboro, NC, ZIP 27401, 320 Federal Place, Room 525
Cincinnati, OH, ZIP 45201, Post Office Box 2026
Cleveland, OH, ZIP 44199, 1653 Federal Office Building, 1240 East Ninth Street
Oklahoma City, OK, ZIP 73102, 200 Northwest Fourth Street
Portland, OR, ZIP 97201, 1500 Southwest First Avenue
Philadelphia, PA, ZIP 19102, 2 Penn Center Plaza, Room 927
Pittsburgh, PA, ZIP 15222, Room 1428 Federal Building, 100 Liberty Avenue
Nashville, TN, ZIP 37203, 801 Broadway, Room 654
Dallas, TX, ZIP 75202, 1100 Commerce Street, Room 12B25
Houston, TX, ZIP 77002, 8031 Federal Building, 515 Rusk Avenue
Salt Lake City, UT, ZIP 84111, 125 South State Street, Room 3438
Richmond, VA, ZIP 23240, 400 North Eighth Street, Room 11028
Seattle, WA, ZIP 93121, Sixth and Lenora Building, Room 1112
Huntington, WV, ZIP 25701, Ninth Street and Fifth Avenue (Suboffice, Cincinnati Branch Office)
Milwaukee, WI, ZIP 53233, 735 West Wisconsin Avenue, Room 700

APPENDIX C

INTERNAL REVENUE SERVICE CENTERS

Fresno, CA, ZIP 93730, 5045 East Butler Avenue
Chamblee, GA, ZIP 30005, 4800 Buford Highway
Covington, KY, ZIP 41012, 200 West Fourth Street
Andover, MA, ZIP 01812, 310 Lowell Street
Kansas City, MO, ZIP 64170, Federal Building, 2306 East Bannister Road
Holtsville, NY, ZIP 11799, 1040 Waverly Avenue
Philadelphia, PA, ZIP 19154, 11601 Roosevelt Boulevard
Memphis, TN, ZIP 38110, 3131 Democrat Road
Austin, TX, ZIP 78740, 3651 South Inter-Regional Highway
Ogden, UT, ZIP 84405, 1160 West 1200 South Street

APPENDIX D

INTERNAL REVENUE DISTRICT OFFICES

Birmingham, AL, ZIP 35203, 2121 Building, 2121 Eighth Avenue North
Anchorage, AK, ZIP 93501, Alaska Mutual Savings Building, Fifth and F Streets
Phoenix, AZ, ZIP 85025, Federal Building, U.S. Courthouse, 230 North First Avenue
Little Rock, AR, ZIP 72201, Federal Office Building, 700 West Capitol Avenue
Los Angeles, CA, ZIP 90012, Federal Building, 300 North Los Angeles Street
San Francisco, CA, ZIP 94102, Federal Building and Courthouse, 450 Golden Gate Avenue
Denver, CO, ZIP 80202, Prudential Tower Building, 1050 17th Street
Hartford, CT, ZIP 08103, Federal Building, U.S. Courthouse, 450 Main Street
Wilmington, DE, ZIP 19301, Federal Building, Courthouse and Custom House, 844 King Street
Jacksonville, FL, ZIP 32202, Federal Building, 400 West Bay Street
Atlanta, GA ZIP 30303, Federal Building, 275 Peachtree Street NE
Honolulu, HI, ZIP 96813, U.S. Post Office, Court & Custom House and Federal Building, 335 Merchant Street

Friday, March 29, 1974
FEDERAL REGISTER
39 F.R. 11610

Boise, ID, ZIP 83702, Federal Building and U.S. Courthouse, 550 West Fort Street
Chicago, IL, ZIP 60602, State-Madison Building, 17 North Dearborn Street
Springfield, IL, ZIP 62704, Land of Lincoln Building, 325 West Adams Street
Indianapolis, IN, ZIP 46204, Federal Building and Courthouse, 46 East Ohio Street
Des Moines, IA, ZIP 50309, Federal Building, 210 Walnut Street
Wichita, KS, ZIP 67202, Federal Office Building, 412-418 South Main
Louisville, KY, ZIP 40202, Post Office, Courthouse, and Custom House, 601 West Broadway
New Orleans, LA, ZIP 70130, Federal Office Building, 600 South Street
Augusta, ME, ZIP 04330, Federal Office Building, 68 Sewall Street
Baltimore, MD, ZIP 21201, Federal Building, 31 Hopkins Plaza
Boston, MA, ZIP 02203, John Fitzgerald Kennedy Federal Building
Detroit, MI, ZIP 48226, Cadillac Tower Building, 65 Cadillac Square
St. Paul, MN ZIP 55101, Federal Building and Courthouse, 316 North Robert Street
Jackson, MS, ZIP 39202, 301 Building, 301 North Lamar Street
St. Louis, MO, ZIP 63101, U.S. Court and Custom House, 1114 Market Street
Helena, MT, ZIP 59601, Federal Office Building, U.S. Post Office and Court House, West Sixth Street and Park Avenue
Omaha, NE, ZIP 68102, Federal Office Building, 106th South 15th Street
Reno, NV, ZIP 89502, Federal Building, U.S. Courthouse, 300 Booth Street
Portsmouth, NH, ZIP 03801, Federal Building, U.S. Post Office, 80 Daniel Street
Newark, NJ, ZIP 07102, Federal Building, 970 Broad Street
Albuquerque, NM, ZIP 87101, Federal Office Building, 517 Gold Avenue SW
Albany, NY, ZIP 12206, 855 Central Avenue
Brooklyn, NY, ZIP 11201, U.S. Courthouse and Federal Building, 35 Tillary Street
Buffalo, NY, ZIP 14202, Federal Office Building, 111 West Huron Street
New York, NY, ZIP 10007, Federal Office Building, 120 Church Street
Greensboro, NC, ZIP 27401, Federal Building, 320 Federal Place
Fargo, ND, ZIP 58102, Federal Building and Post Office, 653 Second Avenue North
Cincinnati, OH, ZIP 45202, Federal Office Building, 550 Main Street
Cleveland, OH, ZIP 44199, Federal Building, 1240 East Ninth Street
Oklahoma City, OK, ZIP 73102, Federal Office Building and Courthouse, 200 N.W. Fourth Street
Portland, OR, ZIP 97204, Multnomah Building, 319 S.W. Pine Street
Philadelphia, PA, ZIP 19106, William J. Green Federal Building, 600 Arch Street
Pittsburgh, PA, ZIP 15222, Federal Building, 1000 Liberty Avenue
Providence, RI, ZIP 02903, 130 Broadway
Columbia, SC, ZIP 29201, Federal Building, 901 Sumter Street
Aberdeen. SD, ZIP 57401, Executive Building, 640 Ninth Avenue, S.W.
Nashville, TN, ZIP 37203, Federal Building, Eighth Avenue and Broadway
Austin, TX, ZIP 78701, Federal Office Building, 300 East Eighth Street
Dallas, TX, ZIP 75202, Federal Office Building and Courthouse, 1100 Commerce Street
Salt Lake City, UT, ZIP 84110, U.S. Post Office and Courthouse, 350 South Main Street
Burlington, VT, ZIP 05401, Federal Building, 11 Elmwood Avenue
Richmond, VA, ZIP 23240, Federal Building, 400 North Eighth Street
Seattle, WA, ZIP 98121, Sixth and Lenora Building, 2033 Sixth Avenue
Parkersburg, WV, ZIP 26101, Federal Office Building, Juliana and Fifth Streets
Milwaukee, WI, ZIP 53202, Federal Building and Courthouse, 517 East Wisconsin Avenue
Cheyenne, WY, ZIP 82001, Federal Office Building, 21st and Carey Streets

APPENDIX E

REGIONAL INSPECTORS’ OFFICES

Cincinnati, OH, ZIP 45202, 8514 Federal Office Building, 550 Main Street
Philadelphia, PA, ZIP 19106, Federal Building, 600 Arch Street, Room 4228
Chicago, IL, ZIP 60601, 35 East Wacker Drive, Suite 646
New York, NY, ZIP 10007, 26 Federal Plaza, 14th Floor
Atlanta, GA, ZIP 30303, 221 Courtland Street N.E., 4th Floor
Dallas, TX, ZIP 75202, U.S. Courthouse and Federal Office Building, 1100 Commerce Street, Room 3A5
San Francisco, CA, ZIP 94111, 160 Pine Street, Suite 500

APPENDIX F

REGIONAL COUNSEL OFFICES

Birmingham, AL, ZIP 35203, Room 1624, 2121 Eighth Avenue, North
Phoenix, AZ, ZIP 85004, Suite 1214, Security Center Building, 222 North Central Avenue
Los Angeles, CA, ZIP 90053, 2018 Federal Building, 300 North Los Angeles Street
San Francisco, CA, ZIP 94108, Room 628, 447 Sutter Street
Denver, CO, ZIP 80202, 20th Floor, 1050 17th Street
Jacksonville, FL, ZIP 32202, Box 35027, Federal Building, 400 West Bay Street
Miami, FL, ZIP 33130, Room 1502, Federal Office Building, 51 Southwest First Avenue
Atlanta, GA, ZIP 30301, Federal Office Building, 275 Peachtree Street, NE
Chicago, IL, ZIP 60601, Room 1622, 35 East Wacker Drive
Indianapolis, IN, ZIP 46204, 632 Illinois Building, 17 West Market Street
Louisville, KY, ZIP 40201, 579 Federal Office Building
New Orleans, LA, ZIP 70130, Room 845, Federal Office Building, 600 South Street
Boston, MA, ZIP 02203, John Fitzgerald Kennedy Building, Government Center
Detroit, MI, ZIP 48226, 2300 Cadillac Tower Building
St. Paul, MN, ZIP 55101, Room 572, Federal Building and U.S. Courthouse, 140 East Fourth Street
Kansas City, MO, ZIP 64106, 2700 Federal Office Building, 911 Walnut Street
St. Louis, MO, ZIP 63101, 935 U.S. Court and Custom House, 1114 Market Street
Omaha, NE, ZIP 68101, Room 3101, U.S. Post Office and Court House, 215 North 17th Street
Newark, NJ, ZIP 07102, Ninth Floor, 970 Broad Street
Buffalo, NY, ZIP 14202, 304 U.S. Courthouse, Niagara Square
New York, NY, ZIP 10007, 26 Federal Plaza, 12th Floor
Greensboro, NC, ZIP 27420, Room 509, 320 Federal Place
Cincinnati, OH, ZIP 45202, 7504 Federal Office Building, 550 Main Street
Cleveland, OH, ZIP 44114, 1620 Williamson Building, 215 Euclid Avenue
Oklahoma City, OK, ZIP 73101, Courthouse and Federal Office Building, 220 Northwest 4th Street
Portland, OR, ZIP 97201, 810 Crown Plaza, 1500 Southwest First Avenue
Philadelphia, PA, ZIP 19102, Room 464, 2 Penn Center Plaza
Pittsburgh, PA, ZIP 15230, Room 726, Federal Building
Nashville, TN, ZIP 37202, 703 U.S. Courthouse Building, 801 Broadway
Dallas, TX, ZIP 75202, Room 12D27, Federal Office Building, 1100 Commerce Street
Houston, TX, ZIP 77002, 515 Rusk Avenue, Room 8102
Salt Lake City, UT, ZIP 84111, 3438 Federal Building, 125 South State Street
Richmond, VA, ZIP 23240, 2018 Federal Building, 8th and Marshall Streets
Washington, DC, ZIP 20009, Room 422, Universal Building, North, 1875 Connecticut Avenue, NW
Milwaukee, WI, ZIP 53233, Sixth Floor, Continental Plaza, 735 West Wisconsin Avenue
Seattle, WA, ZIP 98121, 1101 Sixth and Lenora Building
Baltimore, MD, ZIP 21201, Room 1117, Federal Building, 31 Hopkins Plaza

[FR Doc.74-7341 Filed 3-28-74;8:45 am]
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