1949 - Internal Revenue Service

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2 REPORT OF COMMISSIONER OF INTERNAL REVENUE Summary of internal revenue collections, fiscal years 1948 and 1949-Continued General source Employment tans: 'Old-age insurance (Federal Insurance Contributions Act) Unemployment insurance (Federal Unemployment Tax Act) Carriers taxes-old-age benefits (Railroad Retirement Tax Act) Total employment taxes 2,381,342,353 Fiscal year Miscellaneous internal revenue: Capital stock tax 1,722,833 822,380,121 Estate tax 76,965,322 Glft tax ' Digit-Med :spirits (Imported, excise) 109,985,295 Distilled spirits (domestic, excise)._ 1,326,267,594 Distilled spirits rectification tax 34,983,322 Wines 60,981, 4557 2, 836 Floor taxes, wines and liquors Bottle or container stamps 12,489,467 Fermented malt liquors 697,097,258 Special or occupational taxes 13, 519,426 Total alcohol taxes 2,255,328,754 Tobacco taxes I, 3W,280, 153 Stamp taxes 79,485,936 Manufacturers' excise taxes 1,649,234,053 Retailers' excise taxes 469,922,738 Other taxes (communications, transportation, admissions, oleomargarine, etc., and repealed taxes not listed above)_... 1,855, 711,499 Total miscellaneous internal revenue. Grand total I Repealed for tax years ending after June 30, 1946. I Repealed for tax years beginning after Dec. 31, 1945. Repealed for tax years ending after June 30, 1945. Increase or decrease (-) Amount 21, 594,617 -6,637,893 122,298, 670 - 20, 711,951 97,080,695 Percent REFUNDS AND REPAYMENTS During the year refunds of tax collections, together with interest, in total amount of $2,902,742,898, were made from the appropriation "Refunding internal revenue collections, 1949 and prior years." Following is a summary of the refunds, showing the number of claims, the amounts of refunds and repayments allowed (including drawbacks and stamp redemptions), and the amounts of interest paid thereon, with respect to each general class of tax during the fiscal year 1949 as compared with the fiscal year 1948: Number of claims paid and the amount of refunds, payments, and repayments, including interest, during the fiscal years 1948 and 1949 Class of tax 1948 1,612,720,919 208,508,300 560,113,134 8,311,009, 410 Number of claims 1949 687,150,996 226,228,180 562,733,585 2,476,112, 762 6,137, 508 72.6, 780, 589 60,757,344 121, 773, 303 1,276,180,995 33,793,236 65, 719, 565 12, 297,810 686,357, 516 14,402,982 2,210,607,168 1,321,874,770 72,828,043 1, 771, 532,723 449,210,787 1, 752,792,194 8,381,521,106 Amount refunded or paid 74,930,077 17,719,880 2,620,451 94, 770,409 4,414,675 -86, 599,552 -16,207,978 11,808,008 - 50.086, 599 -1,190,086 4,819,925 -22,992 -201,657 - 10,729, 742 883,556 - 44,719,588 70,511,696 Interest allowed m- eluded in amou C nt refunded) 1948 1949 1948 1949 1948 1949 46 8.5 0.5 4.0 256.2 -10.5 -21.1 10.7 -9.8 - 3.4 7.9 -54.0 - 1.6 -1.5 6.5 -2.0 1.7 -8.4 7.4 - 4.4 5.9 0.8 41,864,542, 295 40,463,125,019 -1,031,417, 276 -3.3 Class of tax Employment taxes: Old-age insurance (Federal Insurance Contributions Act) Unemployment insurance (Federal Unemployment Tax Act) Carriers taxes-old-age benefits (Railroad Retirement Tax Act) Total employment taxes Miscellaneous internal revenue: Capital stock tax Estate tax Gift tax Alcohol taxes Tobacco taxes Manufacturers' and retailers' excise taxes Other taxes Total miscellaneous internal revenue Processing and related taxes Total refunds of Internal revenue collections__ _ Repayments (not refunds of taxes erroneously collected): Redemption of stamps: Alcohol tax Miscellaneous taxes: Narcotics Silver Tobacco Other miscellaneous stamps Drawbacks: Alcohol Tobacco REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 Number of claims paid and the amount of refunds, payments and repayments, including interest, during the fiscal years 1948 and 1949-Continued Total miscellaneous stamps Total stamp redemptions Total drawbacks Total refunds and repayments of internal revenue Number of claims Amount refunded or paid Interest allowed (in. cludep in amount refunded) 1948 1949 1948 1949 1948 1949 198,896 11,604 305 406, 744 13,126 412 5,073,015 2, 511, 236 30,685 7,858,778 2,818,346 570,210 237, 967 98,006 4,722 139,602 196,980 104, 571 210,755 420,282 7,619,938 11, 243,339 340,695 390,553 136 1,910 327 12,915 27 1,148 6, 408 47 2, 384 448 17,837 18 1,46 4, 815 128,040 10, 014,297 628, 930 38, 230, 397 1,344 1,350,111 2,938, 769 31,692 17, 741,471 1,136, 224 42,503, 783 961 1, 422, 438 2, 691, 086 28,119 1, 568, 292 91, 678 27,503 30 164,688 75,677 4, 999 1,949, 567 136, 080 17,287 32 193,360 95,061 21,871 27,016 53, 291, 988 65,527,635 1,953,985 2,396,365 2,933 21 12 82,108 71,687 32,183 7,885 2,171,144 39,108,973 2, 293, 744,339 2,899,378, 470 56, 514,935 86, 335, 535 58 2,070 3,215 2,318 61 2,195 3,581 471,826 1,118 453 2,950, 89 367,918 349,420 3,300 76 2, 770, 742 238,439 17 99 15,873 25 8 11,317 5,346 5,818 3,323,379 3,012,557 15,972 11,325 8,279 8,136 3, 795, 205 3,381, 978 15,989 11,350 5 2 1,756 9 991 2,451 7 9 2, 747 2, 451 32,179,430 39,117,118 2,297, 542,291 2,902, 742,898 56, 630,924 88,346,884 Non.-There was also refunded during the fiscal year 1949 the amount of $16,610, with no interest, from Puerto Rico trust fund collections, covering 46 claims. The figures in this table will no agree with those in ater sections of this report for the reason that the amounts shown in the later sections relate to claims disposed of by the Units, whereas this table- shows the actual payments made. Refunds of internal revenue collections: Income and profits taxes: Individual Corporation Total income and prof- „ its taxes 31, 882,485 76,012 38,582,744 $1,703,802,201 $2,408,761,223 78,919 528,953,206 413, 779,591 $22,037,370 32, 150, 702 931,895,975 51,844, 756 1, 918, 497 38,681,663 2,232, 755,407 2,822,535,814 54,188,072 83,690,732
4 REPORT OF . COMMISSIONER OF INTERNAL REVENUE ADDITIONAL TAX ASSESSED AS A DIRECT RESULT OF ENFORCEMENT EFFORTS During the fiscal year ended June 30, 1949, additional assessments against all classes of taxpayers aggregated $1,891,679,000. This represents a decrease of $5,336,000, or 0.3 percent, as compared with $1,897,015,000 additional assessments made during the preceding fiscal year. Of the 1949 total of additional assessments, $1,698,284,000, or 89.8 percent, represents additional income and profits taxes. This amount is 0.7 percent more than the $1,686,841,000 additional assessments of income and profits taxes made during the 1948 fiscal year. A comparison of the additional assessments made during the fiscal year ended June 30, 1949, with that of the fiscal year ended June 30, 1948, for the four general classes of tax is shown below: Income and profits tax Employment taxes Alcohol taxes Other taxes Total Additional assessments, fiscal years 1948 and 1949 iTax, interest, and penalties, including duplicate and jeopardy assessments] General class of tax /Money figures in thousands of dollars/ Fiscal year 1,897,015 1,891,679 Increase or decrease (—) Amount —5, 336 Percent 0.7 15. 7 26.8 —11.6 During the fiscal year deputy collectors of internal revenue collected $346,509,480 from taxpayers against whom distraint warrants had been issued. This amount, collected through the direct efforts of the collectors' field forces is not included in the additional assessments shown above; however, a negligible portion of the additional assessments are collected through the issuance of distraint warrants. PERSONNEL SUMMARY During the fiscal year ended June 30, 1949, there were in the field and departmental service of the Bureau 12,721 appointments and 12,598 separations. Included in the number of separations are 30 employees who were granted military furloughs, 445 retirements, of which 88 were on account of disability, and 18 employees separated for disciplinary reasons. The distribution of personnel in the field and departmental service of the Bureau at the close of the fiscal year 1948, and the distribution at the close of the fiscal year 1949, are compared in the following table: —0.3 REPORT OF COMMISSIONER OF INTERNAL REVENUE 5 Summary of personnel, Bureau of Internal Revenue, June 30, 1948, as compared with June 30, 1949 Departmental service Branch of service Field service: Offices of collectors of internal revenue Supervisors of accoonts and collections Internal revenue agents' forces: Income, profits, estate, and gift taxes Miscellaneous and sales taxes Alcohol Tax Unit: Offices of district supervisors Field inspection force Intelligence Unit Technical Staff Excess Profits Tax Council Office of the Chief Counsel Processing Division Total field service Grand total Number on payroll as of- June 30, 1948 June 30, 1949 30, 692 29, 908 71 88 8, 398 9,177 80 86 4,054 4,058 14 15 1,286 1,470 528 607 84 149 370 409 1,904 1,747 47,481 47, 712 Increase or decrease —108 —784 15 779 6 4 1 184 79 es 39 —157 231 52,143 52,286 123 At the beginning of the year, the number of Bureau employees holding war-service or interim appointments totaled 7,298, or about 14 percent of the entire personnel. Examinations conducted by the Civil Service Commission and by examining boards operating in Bureau field offices, under supervision of the Civil Service Commission, provided opportunities for many employees to qualify for permanent status. As a result, 3,892 employees were converted to permanent status during the year. The number of employees holding warservice or interim appointments at the close of the year totaled 3,802, or approximately 7 percent of the entire personnel. Due to the exhaustion of eligible registers in certain areas and in anticipation of funds being available for the employment of additional personnel in the fiscal year 1950, new examinations for the positions of internal revenue agent and zone deputy collector were held generally throughout the country. As a result, lists of qualified applicants are available to meet present and future needs for some time to come. Supplementing the transfer to the field offices of the preparation of personnel action documents, which eliminated a mass of paper work theretofore performed in the central office of the Bureau in Washing ton, in September 1948, officers in charge of field offices were delegated authority to approve locally a great majority of personnel actions which are incident to the daily operations of their offices. Experience to date has indicated that this shift of responsibility has resulted in economy of time and effort and in improved administration. In May 1949, the keeping of retirement accounts and records was decentralized to eight field offices in the New York City area as an experiment to determine the feasibility and advisability of transferring this paper work to the field service generally. The experiment proved successful and, as a result, the maintenance of retirement records and accounts of some 45,000 employees will be decentralized to all field offices, the transfer to be completed in the fall of 1949. 860947-50-2
Page 1 and 2: ANNUAL REPORT OF THE COMMISSIONER O
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