1949 - Internal Revenue Service

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