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other offices of the government and referred to the Income Tax Unit for consideration; and

(g) Prepare special decisions in regard to questions of law upon request of the audit divisions.

(2) The Special Assessment Section, directly under the office of the Deputy Commissioner, audits all returns in connection with which claims are filed for assessment as provided in section 210 of the Revenue Act of 1917 and sections 327 and 328 of the Revenue Act of 1918, and adjusts related claims.

(3) The Special Adjustment Section, directly under the office of the Deputy Commissioner, which audits all returns and reports in which 100 per cent. penalty for 1917 and the 50 per cent. penalty for 1918 and subsequent years are involved, and adjust related claims.

(4) The Affiliations Section considers and decides all questions of affiliations as referred to in section 240 of the Income Tax Law of 1924, in connection with the filing of consolidated returns.

(5) Staff Division.—The Staff Division is responsible for the selection of technical personnel and the training and maintenance of all personnel of the Washington and field offices of the unit. It consists of three sections, the duties of which are shown: (a) The Personnel Section, which(al) Interviews and selects all technical employees for original appoint

ment; considers and recommends approval or disapproval of ap

plications of former employees for reinstatement. (a2) Assigns all personnel, arranges transfers, promotions, demotions,

suspensions, removals, and reviews recommendations for the des

ignation of supervisory officers. (a3) Reviews all charges of inefficiency, misconduct, or violation of

leave regulations and recommends appropriate disciplinary ac

tion. (a4) Supervises the issuance of transportation requests and pocket com

missions; reviews expense vouchers of employees of Washington office detailed in field; maintains records of leave of em

ployees in field offices. (a5) Controls relations of employees with the United States Veterans'

Bureau, the United States Employees' Compensation Commis

sion, and the United States Civil Service Commission. (a6) Maintains a file of correspondence in relation to employees, appli

cants for employment, and others. (b) The Personnel Research Section, which(b1) Collects and records production data for the unit, both in Washing

ton and in the field, and presents such data in the form of peri

odical reports to the head of the unit. (62) Determines the relative value of the services rendered by employees

of the Unit, and supervises the preparation of the semiannual efficiency ratings made according to the method prescribed by the Personnel Classification Board, preparing such ratings for final action by the Review Board of the unit.

(63) Maintains records of personal qualifications of employees of the

unit. (64) Supervises the classification of jobs and allocates employees under

the terms of the Classification Act of 1923; investigates changes

in positions of personnel, and reallocates employees accordingly. (b5) Prepares periodical reports of personnel and payroll changes; an

alyzes and interprets performance and classification records of employees and furnishes information used in making permanent appointments of probationary employees, promotions, and demotions in position, salary adjustments, removals and other per

sonnel changes. (c) The Training Section, which(cl) Provides an efficient faculty and prepares courses of training for

the instruction of employees, including members of the field force, in the income tax law, accountancy, and other subjects relating to the work of the unit; maintains records of efficiency

of all students; and (c2) Controls and records all special courses of instruction given in the

unit. (6) Records Division.—The Head of the Records Division supervises and is responsible for conducting all official conferences with the public and the operation of the following sections: (a) The Proving Section has to : (al) Prove and verify income and profits taxes disclosed by returns with

assessment lists; (a2) Assess all original and additional income and profits taxes; (a3) Record all returns received and taxes assessed by classifications; (a4) Make proper disposition of all remittances received in the unit; (a5) Adjust offers in compromise, claims for refund (Form 751), blanket

claims relating to erroneous assessments made by the Commissioner's office or by collectors (Form 47a), and collectors' claims for transfer of credit from one account to another (Form 47b);

and (a6) Conduct general correspondence pertaining to the administrative

provisions of the income tax laws and regulations as related to

the duties of the Proving Section, (b) The Sorting Section has to: (b1) Secure direct from payers of income all returns of information and

make necessary check of such returns; (62) Receive and audit withholding returns, showing bond interest and

moneys paid to aliens, and receive and file alien certificates indi

cating residence; (53) Assemble certificates of information and ownership for use in the

audit of personal returns and in securing delinquent returns by

collectors; (64) Examine partnership and fiduciary returns and furnish information of income to Personal Audit Division; and

(b5) Receive and adjust all claims and reports of revenue agents relat

ing entirely to the withholding features of the law, and initiate the adjustment of all claims and reports of revenue agents, when

withholding and additional features are involved. (c) The Registration Section, which receives and codes all returns for filing, and prepares control cards for all returns. (d) The Claims Control Section has to: (dl) Receive, record, and route to proper section for adjustment, all

claims, with related papers and returns, and maintain records

necessary to control and locate them; (42) Review (as to procedure) and schedule certificates of overassess

ment; adjust 25 per cent. penalty claims; and (43) Administer section 1324-A of the Revenue Act of 1921. (e) The Unaudited Returns Section has to: (el) Maintain and have custody of all files of income tax returns and

card records for 1918 and subsequent years and of 1917 corporation returns, conducting all correspondence with collectors' of

fices relating to the procuring of returns; and (e2) Assemble all papers necessary for the adjustment of claims, reve

nue agents' reports, and other audit cases, and obtain compliance

with T. D. 3329, section 250D, and other priority regulations. (f) The Correspondence Section has to: (f1) Maintain and have custody of correspondence files, closed revenue

agents' reports and related papers, 1917 individual returns, and

all returns for prior years; and (f2) Furnish copies of returns to taxpayers, except returns in the course

of audit. (g) The Distribution Section has to: (gl) Control the supply of work to Audit Sections and co-ordinate the

work of the Records Subdivision with that of the Audit Sec

tions; and (92) Receive returns, requisitions, revenue agents' reports, correspond

ence, etc., intended for filing, and sort the same by form, year, and collection district, preparatory to filing in the Records Sub

division. (7) Personal Audit Division.— The head of the Personal Audit Division supervises and is responsible for the operations of the following sections:

(a) Personal Sections 1 to 5 initiate the audit of returns received from individuals, determine the correct tax liability in such cases as can be settled on the basis of office audit, adjust related claims, and refer all other returns for special consideration elsewhere within the unit or for field audit.

(b) Personal Section 6 initiates the audit of returns from fiduciaries and partnerships, determines the correct tax liability in such cases as can be settled on the basis of office audit, adjusts related claims, and refers all other returns for special consideration elsewhere within the unit or for field audit.

(c) The Review Section has to make a complete review of the work of the other sections of the division.

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(d) Files Audit Section, Personal Audit Division, Income Tax Unit, examines all individual income tax returns immediately upon receipt in the unit, audits and closes such cases as are found to be correct as filed, or subject only to correction in computations.

(8) Corporation Audit Division.—The Corporation Audit Division (a) audits all corporation income tax returns, except those involving consolidated or special assessment features, and (b) adjusts all claims based on returns as outlined in (a) above. This division is organized under a Head of Division with a Production Committee, Conference Unit, six Audit Sections, and a Review Section.

(9) The Consolidated Returns Audit Division audits all consolidated returns of affiliated corporations and consists of the following sections :

(a) Sections A, C, D, and E audit all cases of consolidated returns, other than those falling in the specialized groups handled by the Railroad Section and Section G, and adjust related claims.

(b) The Railroad Section, specializes on transportation and public utilities cases and adjusts related claims.

(c) The Administrative Section is responsible for the administrative operations of the subdivision.

(d) Section G, Consolidated Returns Audit Division, audits consolidated corporation returns in which any natural resource industry is a major operation, and adjusts claims arising in similar cases.

(e) The Review Section reviews all cases completed in the Consolidated Division, both as to subject-matter and procedure. The approval of this section is necessary before an assessment letter, certificate of overassessment, claim rejection letter, or brief to the Review Division, Solicitor's Office, issues from the division.

(10) Engineering.– The Head of the Engineering Division supervises and is responsible for the operation of the following sections:

(a) The Oil and Gas Valuation Section determines the value of oil and gas property as of dates significant under the law, and reasonable amounts allowable as deductions from income on account of depletion.

(b) The Timber Valuation Section determines the value of timber property as of dates significant under the law, and reasonable amounts allowable as deductions on account of depletion.

(c) The Metals Valuation Section determines the value of metals property as of dates significant under the law, and reasonable amounts allowable as deductions from income on account of depletion.

(d) The Non-Metals Valuation Section determines the value of non-metals property, such as clay and clay products, gypsum, sulphur, quarries and quarry products, sand, gravel, cement rock, salt, salt mines and wells, phosphate deposits, kaolin and all other non-metallic minerals as of dates significant under the law, and reasonable amounts allowable as deductions on account of depletion.

(e) The Coal Valuation Section determines the value of coal property as of date significant under the law, and reasonable amounts allowable as deductions from income on account of depletion. (f) Appraisal Section.

(11) Statistical Division.—The Head of the Statistical Division selects, compiles, and analyzes data, and prepares statistical tabulations, schedules, and other statements thereof, with appropriate textual discussions, and supervises and is responsible for the operation of the following sections:

(a) The Edit and Code Section secures returns of net income from another division, edits and codes these returns for statistical purposes and for the records of the Records Division, and verifies the correctness of the punched cards.

(b) The Card Punch Section transcribes data from the returns of net income by means of card punch machines.

(c) The Special Tables Section transcribes and assembles special income and tax data from the returns of net income, for tabulation of special compilations.

(d) The Research Section selects returns of representative taxpayers for use in the administration of section 210 of the Revenue Act of 1917 and sections 327 and 328 of the Revenue Act of 1918, and prepares such special statistical information as may be required for administrative and other purposes.

(e) The Tabulation and Sort Section sorts and tabulates punched cards according to prescribed classifications, by means of tabulating and sorting machines.

(f) The Comptometer Section performs all mechanical computations necessary in connection with the preparation of all statistical tabulations, schedules, and other statements compiled by the Statistical Division.

4. Organization

Lines of organizational control and responsibility are graphically shown on the chart.

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