1949 - Internal Revenue Service

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218 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 219 TABLE 116.-Enforcement, Alcohol Tax Unit: I Seizures and persons arrested, by States, fiscal year 1949 Seizures TECHNICAL STAFF TABLE 117.-Analysis of the work of the Technical Staff during the fiscal 1949-Income, profits, estate, and gift tax cases FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED year State Stills Non-taxpaid distilled spirits gallons) (wine Non-taeyard n wines (wine gallons) Mash ,.„;,.., (wine gallons) Automobiles Trucks Property (appraised value) s Alabama 1,263 10,086 4M,468 104 30 *239,605 Arizona 4 1 75 Arkansas 85 711 21,241 17 9 19, 183 California 22 230 5,841 4,612 6 3,160 Colorado 1 636 Connecticut 5 60 180 3 8,313 Delaware 5 7 25 212 District of Columbia 1 46 2 300 1 400 Florida 286 8,708 201,696 51 27 93,375 Georgia 1,571 34,437 776,165 191 90 303,902 Hawaii 300 Idaho 1 Illinois 6 407 751 230 I 2 85,354 Indiana 14 166 590 1 2 2,130 Iowa 1 850 Kansas 3 104 523 19 1 60,925 Kentucky 311 9 121 45, 512 54 12 105, 937 Louisiana 12 9 7 645 3 1 20, 515 Maine 5 Maryland 45 796 11,243 8 2 6,852 Massachusetts 8 158 455 6 4,086 Michigan 14 75 3,148 1 2,033 Minnesota 2 6 1 700 Mississippi 496 3,658 170,531 87 34 176,159 Missouri 6 3 45 300 2 1 10,023 Montana 13 Nebraska 1 2 316 10 3 1 8,915 Nevada 10 New Hampshire__ 1 1,873 New Jersey 22 1,367 51,445 7 9 57,042 New Mexico 1 6 104 7 2 20, 899 New York 26 3,008 4, 276 76, 825 ao 11 64,397 North Carolina 1, 119 17,849 611,135 197 55 232,349 North Dakota 96 Ohio 43 198 5,330 4 12 3,917 Oklahoma 194 1,314 44,723 22 64,000 Oregon 1 1,241 16 100 _Pennsylvania 87 3,591 133,810 34 140,823 -Puerto Rico 23 :South Carolina 1,118 7,342 312,398 117 177,658 South Dakota 1 8 50 1 150 • Tennessee 603 7,100 282,340 73 17 330,686 Texas 61 208 9,175 28 3 32, 955 Utah 1 4 3 25 Vermont 486 14,966 402,809 101 36 135,536 Washington 2 2 4,319 West Virginia 86 103 100 5, 518 3 6, 774 Wisconsin 1 1 45,383 Wyoming 6 1 15,662 Persons arrested Total 8,008 118,855 12, 683 3, 661, 432 1,198 398 2,475, 188 8,911 1 See footnote 1, table 115. See footnote 2, table 115. acqw=r4c !.wr gr Aug sgm9 Itecan :w irg-prrig-s- Agreements before statutory notice (including agreed overassessments and agreed claim rejections) Agreements on agents' statutory notices during 90-day period Agreements on reconsideration after Staff's statutory notices Defaults on Staff's statutory notices (no petition filed) _ _ Defaults on agents' statutory notices sustained by Staff (no petition filed) Unagreed overassessments and claim rejections Total PART I-CASES NOT BEFORE THE TAX COURT (A) PROGRESS OF WORK Number of cases Number of cases 3,457 252 51 613 119 349 4,841 Revenue agent's finding or statutory notice Deficiency in tas Penalty Staff decision Overuses,- meat Pending at beginning of year: Awaiting Staff action Awaiting taxpayer's action on statutory notice directed 7,214 8271, 953, 256 $6, 211, 578 $74, 467, 834 or sustained Received during year (net-transfers, etc., deducted) 710 8,036 20,030,819 267, 105,926 1, 144, 312 8, 624, 059 3, 746, 673 61,931, 942 Total 15,961 559,090,001 15, 979, 949 140, 146,349 Disposed of: Closed 4, 841 105,433, 750 1,8328 7,3 31, 697, 492 Petition to Tax Court 1, 267 42, 956, 119 2, 884,365 6,743, 311 Total disposed of 6, 108 148,389,889 4, 521, 693 38, 440, 803 Pending at end of year: Awaiting Staff action Awaiting taxpayer's action on statutory notice directed 9, 017 385, 580,103 10, 681,777 95, 60D, 889 or sustained 835 25,120, 029 876,479 6,104,657 Total 9,852 410, 700, 132 11, 458, 256 101,705, 546 ; For Cases 0 ly received in pre-90-day status, amount of finding of internal revenue agent in charge; foetuses originally received in 90-day status, amount of statutory notice; for estate tax cases, net amount after deducting additional State tax credit allowable if substantiated. (B) RESULTS OBTAINED IN CASES CLOSED Overassess. meat $22, 513, 656 101,812 407, 207 2, 115,371 18,123 820,646 25, 976,816 NOTE -Percent of deficiency in tax sustained, 62.6; percent of ne deficiency and penalty sustained, 64.3.
220 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 117.-Analysis of the work of the Technical Staff during the fiscal 1949-Income, profits, estate, and gift tax cases-Continued PART II-CASES DOCKETED BY THE TAX COURT (A) PROGRESS OF WORK Number of eases year Amount stated in statutory notice 1 Deficiency in tax penalty Ovemssessment Pending at beginning of year 4,991 $316, 521, 893 $40, 178, 287 $33, 751, 427 Received during year (net-transfers, etc., deducted): Cases considered before petition 1, 203 Cases not considered before petition 3,368 Cases reopened after trial 53 Total receipts 4,624 158,152, 762 13, 358,288 16, 373, 169 Total to be accounted for 9, 615 474, 674, 655 53, 536, 575 50,124, 596 Disposed of during year: Closed by stipulation-agreed settlement 3,125 95, 301,836 10, 346, 522 8, 296, 525 Closed by dismissal or default 413 1, 787, 237 173, 203 85,141 Tried before the Tax Court on merits 946 30, 837, 272 1, 235, 517 2, 787, 986 Total disposed of 4, 484 127, 926, 345 11, 745, 242 11,169, 652 Pending at end of year In hands of technical advisors 3, 093 222, 729,170 35, 404, 063 12, 226,159 In hands of division connspl 2, 038 124, 019,140 6,387, 270 26, 728, 785 Total 5, 131 346, 748, 310 41, 791, 3M 38, 954, 944 1 Includes amount of overassessments stated in statutory notice, and, in addition, overassessments in certain associated cases in the amount of prior findings of the internal raven agent in charge or of the Staff. For estate tax eases net amounts are used after deducting additional S ate tax credits allowable if substantiated. (B) RESULTS OBTAINED IN STIPULATED CASES Number of oases Deficiency in tax Penalty Overassessment Net deficiency and penalty Stipulations filed 3, 125 $44, 598, 868 6,945,845 6, 084, 038 Percentage sustained 46.8 67.1 45, 460, 675 46.7 REPORT OF COMMISSIONER OF INTERNAL REVENUE 221 TABLE 118.-Summary: Income, profits, estate, and gift tax appeals docketed, stipulated, defaulted, and defended on the merits before the Tax Court (formerly Board of Tax Appeals), fiscal years 1940 to 1949, inclusive Fiscal year Number docketed per Tax Court cornpilations Number stipulated per Tax Court com - pilations Number defaulted per Bureau statistics Defended on the merits per Bureau statistics 1940 4,240 3,383 267 1,301 1941 4, 366 3, 064 239 1, 522 1942 3,676 2,517 175 1,269 1943 3,380 2,754 163 1,138 1944 3, 178 1,964 180 927 1945 3, 185 1, 787 160 993 1946 2,777 1,787 142 873 1947 3,652 1,913 217 791 1948 4, 402 2,526 458 949 1949 4,537 3,065 413 946 Total 37, 393 24, 760 2, 414 10, 709 NOTE.-Excess of total dispogals, 37,883 docketed cases over filing of 37,393 represents a reduction of 490 cases in previously existing case inventories. TABLE 119.-Analysis of work on compromise, extension of time, and final closing agreement cases, fiscal year 1949 Compromise cases Extension of time cases Final closing agreement eases On hand July 1, 1948 1, 197 7 27 Received (net) 2, 434 108 183 Total to be disposed of 3, 631 115 210 Accepted, granted, or approved 881 13 135 Rejected 681 98 25 Withdrawn 245 Transferred 135 Total disposed of I, 942 111 160 On hand June 30, 1949 1, 689 4 60
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1949 - Internal Revenue Service

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