IRS 2010 Data Book Is Available
IRS 2010 Data Book Is Available
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- Subject Area/Tax Topics
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- LanguageEnglish
- Tax Analysts Document NumberDoc 2011-5320
- Tax Analysts Electronic Citation2011 TNT 50-18
INTERNAL REVENUE SERVICE
2010 DATA BOOK
October 1, 2009 to September 30, 2010
Department of the Treasury
Internal Revenue Service
Douglas H. Shulman
Commissioner
Rosemary D. Marcuss
Director, Research, Analysis, and Statistics
M. Susan Boehmer
Director, Statistics of Income Division
Barry W. Johnson
Chief, Special Studies Branch
Edwin J. Staples
Acting Chief, Communications and Data Dissemination Section
The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
Internal Revenue Service
Data Book, 2010
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2010 (October 1, 2009, through September 30, 2010). It provides information on returns filed and taxes collected, enforcement, taxpayer assistance, the IRS budget and workforce, and other selected activities.
When using information from this report, cite the Internal Revenue Service Data Book, 2010 as follows --
Internal Revenue Service
Data Book, 2010
Publication 55B
Washington, DC
March 2010
Superintendent of Documents
PO Box 371954
Pittsburgh, PA 15250-7954
Acknowledgements
Letter from the Commissioner
List of Statistical Tables
Statistical Tables
Principal Officers of the Internal Revenue Service
Principal Officers of the Internal Revenue Service Office of Chief Counsel
Commissioners of Internal Revenue
Chief Counsels for the Internal Revenue Service
Internal Revenue Service Organization
Internal Revenue Service Officers
Principal Coordinators:
Appeals
Lois Mauriello
Chief Counsel
Christina L. Aiken
Chief Financial Officer
Mark Brey
David L.Byers
Charles A. Messing
Diane M. Ross
Weiss Russell
Todd Tasch
Thuan N. Truong
Criminal Investigation
Dee R. Jackson
Equity, Diversity and Inclusion
Eduardo V. Mercado
Research, Analysis, and Statistics
Brett Collins
David J. Ludlum
Small Business/Self-Employed
Colleen M. Cahill
Catherine A. LaBille
Charles. W. Lee
Bob D. Schwaller
Tax Exempt and Government Entities
Robert W. Noonan
Taxpayer Advocate
Sue C. Matthews
Juan M. Rodriguez
Wage and Investment
Cassandra Glenn
Robert H. Guentherman
Miriam L. Smith
David Tyree
Communications and Data Dissemination
Managing Editor
Ruth A. Schwartz
Technical Editors
James R. Hobbs
Barry W. Johnson
Senior Writer-Editor
Martha E. Gangi
Information Technology Specialist
Paul A. Bastuscheck
Publishing Services Coordinator
Lisa B. Smith
Layout Designer
Clay R. Moulton
Statistical Researcher
Nuria E. McGrath
The Internal Revenue Service Data Book On line
The ernal Revenue Service Data Book tables for the current year and previous years may be found on the IRS Internet site. The World Wide Web address is: www.irs.gov/taxstats. From the Web site, select "IRS Data Books" in the "Products, Publications, & Papers" section. For additional information, contact Statistical Information Services at 202-874-0410 or e-mail sis@irs.gov.
Letter from the Commissioner
I am happy to present this year's issue of the Internal Revenue Service Data Book, IRS's annual report that details the many ways in which the IRS effectively serves the American public. This issue of the report describes activities conducted by the IRS during Fiscal Year 2010 (October 1, 2009, through September 30, 2010).
During the fiscal year, IRS employees processed 230 million returns, including individual income, corporation income, and employment income tax returns. We provided $467 billion in refunds to these taxpayers and collected $2.3 trillion for the Federal government, provided taxpayer assistance through 305 million visits to IRS.gov and assisted more than 78 million taxpayers through our telephone helpline or at walk-in sites. Of the 141 million individual income tax returns processed, almost 70 percent were filed electronically.
In 2010, IRS continued to implement the tax portions of the American Recovery and Reinvestment Act. IRS prepared systems and products in a timely manner, enabling taxpayers to take advantage of the ARRA provisions as soon as possible. Individual taxpayers benefited from the Making Work Pay Tax Credit, the First-Time Homebuyer Credit and expanded COBRA health care coverage. And, we helped America's businesses, as they benefited from Net Operating Loss Carryback Adjustments that offset taxable income for the preceding three to five years.
Also in 2010, IRS pursued its international agenda to ensure that taxpayers cannot walk away from their responsibilities by hiding money in offshore accounts. Over the past few years, our voluntary disclosure program and enforcement efforts have brought thousands of taxpayers back into the system, and those numbers are growing.
We also focused on our workforce, making the best use of the talents that lie within our own organization. Our agency showed remarkable improvement in its rankings in the Best Places to Work in the Federal Government survey, getting us closer to my goal of making the IRS the best place to work in government.
IRS has much to be proud of as we look back at Fiscal Year 2010 and our work serving the American public. It is with pride that I give you this year's issue of the IRS Data Book.
Douglas H. Shulman
Returns Filed, Taxes Collected, and Refunds Issued
Table 1. Collections and Refunds, by Type of Tax, Fiscal Years 2009 and 2010
Table 2. Number of Returns Filed, by Type of Return, Fiscal Years 2009 and 2010
Table 3. Number of Returns Filed, by Type of Return and State, Fiscal Year 2010
Table 4. Number of Returns Filed Electronically, by Type of Return and State, Fiscal Year 2010
Table 5. Gross Collections, by Type of Tax and State, Fiscal Year 2010
Table 6. Gross Collections, by Type of Tax, Fiscal Years 1960-2010
Table 7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2010
Table 8. Amount of Refunds Issued, Including Interest, by Type of Refund and State, Fiscal Year 2010
Enforcement: Examinations
Table 9a. Examination Coverage: Recommended and Average Recommended Additional Tax After Examination, by Type and Size of Return, Fiscal Year 2010
Table 9b. Examination Coverage: Individual Income Tax Returns Examined, by Size of Adjusted Gross Income, Fiscal Year 2010
Table 10. Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax After Examination, by Type and Size of Return, Fiscal Year 2010
Table 11. Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type and Size of Return, Fiscal Year 2010
Table 12. Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2010
Table 13. Returns of Tax-Exempt Organizations, Employee Plans, Government Entities, and Tax-Exempt Bonds Examined, by Type of Return, Fiscal Year 2010
Enforcement: Information Reporting and Verification
Table 14. Information Reporting Program, Fiscal Year 2010
Table 15. Math Errors on Individual Income Tax Returns, by Type of Error, Calendar Year 2010
Enforcement: Collections, Penalties, and Criminal Investigation
Table 16. Delinquent Collection Activities, Fiscal Years 2007-2010
Table 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2010
Table 18. Criminal Investigation Program, by Status or Disposition, Fiscal Year 2010
Taxpayer Assistance
Table 19. Taxpayer Assistance and Education Programs for Individual Taxpayers, by Type of Assistance or Program, Fiscal Year 2010
Table 20. Taxpayer Advocate Service: Postfiling Taxpayer Assistance Program, by Type of Issue and Relief, Fiscal Year 2010
Table 21. Appeals Workload, by Type of Case, Fiscal Year 2010
Tax-Exempt Activities
Table 22. Tax-Exempt Guidance and Other Regulatory Activities, Fiscal Year 2010
Table 23. Determination Letters Issued on Employee Pension Plans, by Type and Disposition of Plan, Fiscal Year 2010
Table 24. Closures of Applications for Tax-Exempt Status, by Organization Type and Internal Revenue Code Section, Fiscal Year 2010
Table 25. Tax-Exempt Organizations and Nonexempt Charitable Trusts, Fiscal Years 2007-2010
Chief Counsel
Table 26. Chief Counsel Workload: All Cases, by Office and Type of Case or Activity, Fiscal Year 2010
Table 27. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2010
IRS Budget and Workforce
Table 28. Costs Incurred by Budget Activity, Fiscal Years 2009 and 2010
Table 29. Collections, Costs, Personnel, and U.S. Population, Fiscal Years 1980-2010
Table 30. Personnel Summary, by Employment Status, Budget Activity, and Selected Type of Personnel, Fiscal Years 2009 and 2010
Table 31. Internal Revenue Service Labor Force, Compared to National Totals for Civilian and Federal Labor Forces, by Race/Ethnicity, and Gender, Fiscal Year 2010
Table A. First-Time Homebuyer Credit by State, Fiscal Year 2010
Returns Filed, Taxes Collected, and Refunds Issued
Tables 1 and 2 provide a broad overview of the main functions performed by the IRS: processing Federal tax returns and collecting revenue. During Fiscal Year (FY) 2010, the IRS processed 230 million Federal tax returns and supplemental documents and collected $2.3 trillion in gross taxes. After accounting for 122.2 million refunds, totaling $467.3 billion, collections (net of refunds) totaled $1.8 trillion.
During FY 2010, there were more than 141.1 million individual income tax returns filed, accounting for 61.3 percent of all returns filed. Individual income tax withheld and tax payments, combined, totaled almost $1.2 trillion before refunds. Individual taxpayers received $358 billion in refunds.
The IRS also processed almost 2.4 million returns, and collected almost $278 billion in taxes, before refunds, from corporations. Partnerships and S corporations filed an additional 8 million returns in FY 2010.
Tables 3 through 6 provide additional detail on returns filed, returns filed electronically, and gross collections. More than 116 million returns, including almost 70 percent of individual income tax returns, were filed electronically in FY 2010. More than 64 million returns were submitted to the IRS through paid preparers, while 2.9 million taxpayers whose adjusted gross income was $58,000 or less filed using the IRS Free File program.
Tables 7 and 8 provide information on tax refunds by State and type of tax.
Table 1. Collections and Refunds, by Type of Tax,
Fiscal Years 2009 and 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 11.]
Table 2. Number of Returns Filed, by Type of Return,
Fiscal Years 2009 and 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 12.]
Table 3. Number of Returns Filed, by Type of Return and State,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 14.]
Table 4. Number of Returns Filed Electronically,
by Type of Return and State, Fiscal Year 2010 [1]
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 17.]
Table 5. Gross Collections, by Type of Tax and State,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 20.]
Table 6. Gross Collections, by Type of Tax,
Fiscal Years 1960-2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 23]
Table 7. Number of Refunds Issued, by Type of Refund and State,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 25.]
Table 8. Amount of Refunds Issued, Including Interest,
by Type of Refund and State, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 27.]
Enforcement:
Examinations
Enforcement of the tax laws is an integral component of the IRS's mission. IRS enforcement activities, such as examination and collection, target elements of the tax gap and are a high priority for the IRS.
The IRS accepts most Federal tax returns as filed. However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Some examinations are handled entirely by mail, while others are conducted in a taxpayer's home, place of business, an Internal Revenue office, or the office of an attorney, accountant, or enrolled agent. The IRS enforces the tax law in a number of ways. For individual taxpayers, some of the more common methods may include:
sending a notice to a taxpayer because the IRS has an information return that indicates a taxpayer has income, but has not filed a tax return;
correcting a mistake made by the taxpayer, using its authority to correct math errors and related problems on a return as filed;
informing a taxpayer that it has a record of income that does not appear on a tax return;
conducting an examination by mail (correspondence examination); or
notifying a taxpayer that he or she is being subjected to a face-to-face audit (field examination).
Tables 9a through 12 provide information about examinations of most types of tax returns. Table 9a provides an overview of all examinations of income tax returns, estate and gift tax returns, employment tax returns, excise tax returns, and certain other business tax returns. During Fiscal Year (FY) 2010, IRS examined almost 1 percent of all returns filed in Calendar Year (CY) 2009, 1.1 percent of all individual income tax returns filed in CY 2009, and 1.4 percent of corporation income tax returns (excluding S corporation returns). Table 9b shows examinations of individual income tax returns by size of adjusted gross income (AGI). Overall, in FY 2010, individual income tax returns in higher AGI classes were more likely to be examined compared to returns in lower AGI classes.
Table 10 provides additional information about those examinations in which the taxpayer did not agree with the IRS examiner's determination. Table 11 provides information on examinations that prevented the erroneous payment of refunds. Table 12 shows the number of examinations that resulted in additional refunds paid to the taxpayer and the amount of refunds recommended. More than 41,000 examinations of individual income tax returns resulted in additional refunds of almost $810 million.
Table 13 provides information about examinations of tax-exempt organizations, such as charitable organizations and foundations, employee pension plans, Government entities, and tax-exempt bonds. These organizations generally do not owe Federal income tax. However, tax-exempt organizations may owe additional payroll taxes, unrelated business income tax, or excise taxes. In addition, changes to exempt organization returns may lead to adjustments on related taxable returns. Examinations of related returns are also included in Table 13 (and excluded from Tables 9a through 12). The IRS processed 776,300 returns of tax-exempt organizations in Calendar Year 2009 and examined 11,449 tax-exempt organization and related returns in FY 2010.
Table 9a. Examination Coverage: Recommended and Average
Recommended Additional Tax After Examination,
by Type and Size of Return, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 30.]
Table 9b. Examination Coverage: Individual Income Tax Returns
Examined, by Size of Adjusted Gross Income, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 34.]
Table 10. Examination Coverage: Returns Examined with Unagreed
Recommended Additional Tax After Examination, by Type and Size of
Return, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 35.]
Table 11. Examination Coverage: Returns Examined Involving
Protection of Revenue Base, by Type and Size of Return,
Fiscal Year 2010 [1]
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 37.]
Table 12. Examination Coverage: Returns Examined Resulting in
Refunds, by Type and Size of Return, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 39.]
Table 13. Returns of Tax-Exempt Organizations, Employee Plans,
Government Entities, and Tax-Exempt Bonds Examined,
by Type of Return, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 41.]
Enforcement:
Information Reporting and Verification
The IRS uses tools other than examinations to identify and resolve taxpayer errors. In addition to receiving information about taxpayers' self-reported income and tax on returns filed by taxpayers, the IRS gathers independent information about income received and taxes withheld from third-party information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayers to resolve discrepancies.
In the Automated Substitute for Return Program, the IRS uses information returns from third parties to identify tax return delinquencies (nonfilers); constructs tax returns for certain nonfilers based on that third-party information; and assesses tax, interest, and penalties based on the substitute returns.
Table 14 provides information about both the Automated Underreporter Program and the Automated Substitute for Return Program. During Fiscal Year (FY) 2010, the IRS received more than 2.6 billion third-party information returns, almost 88 percent of which were filed electronically. Under its Automated Underreporter Program, the IRS closed 4.3 million cases in which a discrepancy was identified between the taxpayer return and third-party information, resulting in more than $7.2 billion in additional assessments. In FY 2010, under its Automated Substitute for Return Program, the IRS closed almost 1.2 million cases in which a tax return delinquency was identified for nonfilers, resulting in $13.4 billion in additional assessments.
During the routine processing of tax returns, the IRS also checks for mathematical and clerical errors before refunds are paid. Table 15 shows the types of errors made on returns processed. For Tax Year (TY) 2009 individual income tax returns processed during Calendar Year 2010, IRS sent 8.4 million notices to taxpayers for almost 10.6 million math errors identified on their returns. Errors related to reporting the Making Work Pay Credit (MWPC) made up the largest portion of total errors for TY 2009 returns. For nearly 4.8 million MWPC cases, the IRS computed the credit for eligible taxpayers who failed to claim it.
Table 14. Information Reporting Program, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 45.]
Table 15. Math Errors on Individual Income Tax Returns,
by Type of Error, Calendar Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 46.]
Enforcement:
Collections, Penalties, and Criminal Investigation
The mission of the IRS's Collection function is to collect Federal taxes that are reported or assessed but not paid, and to secure tax returns that have not been filed. Table 16 provides information on these activities. During Fiscal Year (FY) 2010, the IRS collected, net of credit transfers, $29.8 billion in unpaid assessments on returns filed with additional tax due.
The failure to comply with Federal tax laws may result in civil penalties. Table 17 provides information on penalties assessed and abated during FY 2010, by type of tax and type of penalty. Individuals who deliberately fail to comply with Federal tax laws may also be subject to a criminal investigation, which could result in prosecution, fines, and imprisonment. During FY 2010, the IRS assessed $28 billion in civil penalties. More than half of that amount, $14.5 billion, was assessed in civil penalties on individual and estate and trust income tax returns. IRS also abated $10 billion in civil penalties during the year, including $4.1 billion in abatements for individual and estate and trust income tax returns.
Table 18 summarizes criminal investigation activity related to legal source tax crimes, illegal source financial crimes, and narcotics-related financial crimes. In FY 2010, IRS initiated 4,706 criminal investigations in these three areas.
Legal source tax investigations involve activities, industries, and occupations that generate legitimate income. The Legal Source Tax Crimes Program also includes cases that may threaten the tax system, such as frivolous challenges to the legitimacy of the tax laws; unscrupulous tax return preparers; and fraudulent refund schemes. During FY 2010, the IRS referred more than 1,000 legal source tax crimes cases for prosecution.
Illegal source financial crimes relate to proceeds derived from illegal sources other than narcotics and involve tax and tax-related violations, as well as money laundering. During FY 2010, the IRS referred more than 1,300 illegal source financial crimes cases for prosecution.
The Narcotics Program investigates narcotics-related tax and money-laundering crimes. The IRS often cooperates with the Justice Department and other law enforcement agencies to accomplish its mission. During FY 2010, the IRS referred more than 600 narcotics-related financial crimes cases for prosecution.
Table 16. Delinquent Collection Activities,
Fiscal Years 2007-2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 49.]
Table 17. Civil Penalties Assessed and Abated,
by Type of Tax and Type of Penalty, Fiscal Year 2010 [1]
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 50.]
Table 18. Criminal Investigation Program,
by Status or Disposition, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 52.]
Taxpayer Assistance
The IRS assists taxpayers in meeting their Federal tax return filing and payment obligations in a variety of ways, such as through its telephone helpline, via Internet, at IRS walk-in sites, and through volunteer income tax return preparers. Table 19 provides information about some of the programs and services designed to help individual income tax return filers. In Fiscal Year (FY) 2010, the IRS provided taxpayer assistance through 305 million visits to IRS.gov and assisted more than 78 million taxpayers through its telephone helpline or at walk-in sites.
Table 20 provides information about the Taxpayer Advocate Service (TAS). TAS is an independent organization within the IRS that helps taxpayers resolve problems with the IRS and recommends changes that will prevent these problems in the future. Taxpayers may submit an application for assistance to TAS. In FY 2010, TAS received 298,933 applications for assistance and closed 286,298 applications.
Table 21 provides information on the workload of IRS's Appeals Office. The Appeals mission is to resolve tax controversies, without litigation, on a basis that is fair and impartial to both the taxpayer and the Federal government. The Appeals Office considers cases that involve examination, collection, and penalty issues. Taxpayers who disagree with the IRS findings in their cases may request an Appeals hearing. The local Appeals Office is separate and independent of the IRS office that proposed the tax adjustment, collection action, or penalty. During FY 2010, IRS received 135,755 taxpayer cases and closed 133,090 cases. The majority of cases received were taxpayer requests for hearings in response to notices of intent to levy or notices of Federal tax liens.
Table 19. Taxpayer Assistance and Education Programs for
Individual Taxpayers, by Type of Assistance or Program,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 55.]
Table 20. Taxpayer Advocate Service: Postfiling Taxpayer
Assistance Program, by Type of Issue and Relief,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 56.]
Table 21. Appeals Workload, by Type of Case,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 57.]
Tax-Exempt Activities
The IRS devotes significant resources to meeting the special needs of tax-exempt organizations, qualified pension benefit plans, and government entities in complying with tax laws. While these entities are not subject to Federal income tax, they nonetheless represent a significant aspect of tax administration.
Table 22 summarizes IRS activities, such as issuing technical guidance, to assist tax-exempt entities and facilitate their compliance with Federal tax laws. Table 23 provides information about applications for determination of tax-exempt status for employee pension plans. Table 24 provides information about applications for tax-exempt status that were closed during Fiscal Year 2010. Table 25 shows the total number of approved tax-exempt organizations for Fiscal Years 2007 through 2010. More than 65,000 tax-exempt organizations and other entities, including almost 60,000 religious, charitable, and similar organizations, applied for tax-exempt status during Fiscal Year (FY) 2010. Of those, IRS approved tax-exempt status for almost 54,000 organizations. In FY 2010, IRS recognized more than 1.9 million tax-exempt organizations and nonexempt charitable trusts.
Table 22. Tax-Exempt Guidance and Other Regulatory Activities,
Fiscal Year 2010 [1]
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 61.]
Table 23. Determination Letters Issued on Employee Pension Plans,
by Type and Disposition of Plan, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 62.]
Table 24. Closures of Applications for Tax-Exempt Status,
by Organization Type and Internal Revenue Code Section,
Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 63.]
Table 25. Tax-Exempt Organizations and Nonexempt
Charitable Trusts, Fiscal Years 2007-2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 64.]
Chief Counsel
The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S. Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.
Attorneys in the Chief Counsel's Office serve as lawyers for the IRS. They provide guidance to the IRS and to taxpayers on the correct legal interpretation of the Federal tax laws, represent the IRS in litigation, and provide all other legal support the IRS needs to carry out its mission.
Tables 26 and 27 provide information about Chief Counsel's workload and case activity in several major categories including criminal tax, international issues, and general legal services in Fiscal Year (FY) 2010. Chief Counsel received 90,359 cases and closed 93,360 cases during the fiscal year. Of cases received, as well as cases closed, the majority were related to tax law enforcement and litigation, including Tax Court litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and enforcement advice and assistance.
Almost 30,000 Tax Court cases involved a taxpayer contesting an IRS determination that he or she owed additional tax. The total amount of tax and penalty in dispute was $7 billion.
Table 26. Chief Counsel Workload: All Cases,
by Office and Type of Case or Activity, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 67.]
Table 27. Chief Counsel Workload: Tax Litigation Cases,
by Type of Case, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 69.]
IRS Budget and Workforce
Tables 28 through 31 provide information about the size and composition of the IRS workforce and the resources that the IRS spends to collect taxes and assist taxpayers.
In FY 2010, the IRS collected more than $2.3 trillion, incurring 53 cents, on average, to collect $100.
IRS's actual expenditures for Fiscal Year (FY) 2010 totaled nearly $12.4 billion. IRS's three core operating appropriations are taxpayer services, enforcement, and operations support. Taxpayer services funds processing tax returns and related documents, and assistance for taxpayers in filing returns and paying taxes due. In FY 2010, IRS spent $2.4 billion on taxpayer services. Enforcement funds examination of tax returns, collection of balances, the administrative and judicial settlement of taxpayer appeals of examination findings, and provides resources for strengthened enforcement to reduce invalid claims and erroneous filings associated with the Earned Income Tax Credit (EITC) program. IRS spent almost $5.5 billion on enforcement in FY 2010. Operations support funds administrative services, policy management, and IRS-wide support. The appropriation also funds staffing, equipment, and related costs to manage, maintain, and operate critical information systems that support tax administration. In FY 2010, IRS spent more than $4.1 billion on operations support.
During the fiscal year, the IRS continued to focus on attracting, retaining, and developing a quality workforce to support workforce management activities that contribute to making the IRS one of the best places to work in government. In FY 2010, IRS employed a total workforce of 107,621, including seasonal and part-time employees.
Table 28. Costs Incurred by Budget Activity,
Fiscal Years 2009 and 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 73.]
Table 29. Collections, Costs, Personnel, and U.S. Population,
Fiscal Years 1980-2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 74.]
Table 30. Personnel Summary, by Employment Status,
Budget Activity, and Selected Type of Personnel,
Fiscal Years 2009 and 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 75.]
Table 31. Internal Revenue Service Labor Force, Compared to
National Totals for Civilian and Federal Labor Forces,
by Gender, Race/Ethnicity, and Disability, Fiscal Year 2010
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 76.]
First-Time Homebuyer Credit
The American Recovery and Reinvestment Act (ARRA) of 2009 was signed into law on February 17, 2009. This legislation was intended to provide a stimulus to the U.S. economy in the wake of the economic downturn. The Internal Revenue Service administered the taxrelated provisions of ARRA.
ARRA expanded the tax credit for first-time homebuyers who purchased a home between January 1, 2009, and December 31, 2009. Under the law, qualified homebuyers were allowed to claim the tax credit either on their 2008 returns (due on April 15, 2009) or on their 2009 returns (due April 15, 2010). Qualified first-time homebuyers -- those who did not own, separately or with a spouse, a home within 3 years of the purchase date -- could claim 10 percent of the home purchase price up to $8,000 or $4,000 for married individuals filing separately. The amount of the tax credit began to phase out for a taxpayer whose adjusted gross income was more than $75,000 or $150,000 for joint filers. The Worker, Homeownership, and Business Assistance Act of 2009, enacted on November 6, 2009, extended and expanded the First-Time Homebuyer Credit (FTHBC) into 2010.
Under these two pieces of legislation, taxpayers could claim the FTHBC on their 2008, 2009, or 2010 tax returns. Table A reports the FTHBC by State and includes original and amended returns with a FTHBC processed between September 27, 2009, and October 2, 2010. In FY 2010, more than 2.1 million returns included a FTHBC claim that was granted by the IRS, Combined, these returns included $15.6 billion in First-Time Homebuyer Credits.
Table A. First-Time Homebuyer Credit by State,
Fiscal Year 2010 [1]
[Editor's Note: For a larger, searchable version of the table,
see Doc 2011-5320 , page 79.]
Data Sources, by Subject Area, and Table Number
______________________________________________________________________________
Table
Subject Area Number IRS Branch, Division, or Office
______________________________________________________________________________
Returns Filed, 1 Chief Financial Officer, Revenue Financial
Taxes Collected, Management
and Refunds Issued 2 Research, Analysis, and Statistics, Office
of Research
3 Research, Analysis, and Statistics, Office
of Research
4 Research, Analysis, and Statistics, Office
of Research
5 Chief Financial Officer, Revenue Financial
Management
6 Chief Financial Officer, Revenue Financial
Management
7 Chief Financial Officer, Revenue Financial
Management
8 Chief Financial Officer, Revenue Financial
Management
______________________________________________________________________________
Enforcement: 9a Small Business/Self-Employed, Examination,
Examinations Examination Planning and Delivery, Work
Planning and Analysis
9b Research, Analysis, and Statistics, Office
of Research
10 Small Business/Self-Employed, Examination,
Examination Planning and Delivery, Work
Planning and Analysis
11 Small Business/Self-Employed, Examination,
Examination Planning and Delivery, Work
Planning and Analysis
12 Small Business/Self-Employed, Examination,
Examination Planning and Delivery, Work
Planning and Analysis
13 Tax Exempt and Government Entities, Exempt
Organizations; Employee Plans; and
Government Entities
______________________________________________________________________________
Enforcement: 14 Wage and Investment, Campus Compliance
Information Services, Campus Reporting Compliance,
Reporting and Document Matching; Small Business/
and Verification Self-Employed, Campus Compliance Services,
Campus Reporting Compliance, Document
Matching; Wage and Investment, Compliance,
Reporting Compliance, Policy, Monitoring,
Analysis and Quality; Wage and Investment,
Compliance, Program Management; Wage and
Investment, Compliance, Reporting
Compliance, Automated Underreporting
Program; Small Business/Self-Employed,
Campus Compliance Services, Filing and
Payment Compliance, Filing Compliance
15 Wage and Investment, Customer Account
Services, Submission Processing, Individual
Master File Branch, Notices and Files
______________________________________________________________________________
Enforcement: 16 Small Business/Self-Employed, Collection
Collections, Planning and Analysis, Workload Planning
Penalties, and Performance Analysis, Performance
and Criminal Reports and Analysis
Investigation
17 Chief Financial Officer, Revenue Financial
Management
18 Criminal Investigation, Communications and
Education Division
______________________________________________________________________________
Taxpayer 19 Wage and Investment, Strategy and Finance,
Assistance Operations Planning and Analysis
20 Taxpayer Advocate Service, Business
Assessment
21 Appeals, Strategic Planning, Measures
Analysis
______________________________________________________________________________
Tax-Exempt 22 Tax Exempt and Government Entities, Exempt
Activities Organizations, Government Entities
23 Tax Exempt and Government Entities,
Employee Plans
24 Tax Exempt and Government Entities, Exempt
Organizations
25 Tax Exempt and Government Entities
______________________________________________________________________________
Chief Counsel 26 Chief Counsel, Associate Chief Counsel
Finance and Management, Planning and
Finance Division
27 Chief Counsel, Associate Chief Counsel
Finance and Management, Planning and
Finance Division
______________________________________________________________________________
IRS Budget 28 Chief Financial Officer, Corporate
and Workforce Performance Budgeting, Corporate Policy and
Labor Analysis
29 Chief Financial Officer, Corporate
Performance Budgeting, Corporate Policy and
Labor Analysis
30 Chief Financial Officer, Corporate
Performance Budgeting, Corporate Policy and
Labor Analysis
31 Office of Equity, Diversity, and Inclusion
______________________________________________________________________________
First-Time A Research, Analysis, and Statistics, Office
Homebuyer Credit of Research
as of September 30, 2010
Commissioner
Douglas H. Shulman
Deputy Commissioner for Services and Enforcement
Steven T. Miller
Deputy Commissioner for Operations Support
Mark A. Ernst
Chief of Staff
Jonathan M. Davis
Deputy Chief of Staff
Carol A. Campbell
Appeals
Chief, Appeals
Diane Ryan
Deputy Chief, Appeals
Ruth Perez
Taxpayer Advocate Service
National Taxpayer Advocate
Nina E. Olson
Deputy National Taxpayer Advocate
Melissa R. Snell
Executive Director, Systemic Advocacy Systems
Rebecca A. Chiaramida
Executive Director, Case Advocacy
Matthew A. Weir
Equity, Diversity and Inclusion
Executive Director, Equity, Diversity and Inclusion
Debra C. Chew
Deputy Executive Director, Equity, Diversity and Inclusion
Monica H. Davy
Office of Research, Analysis, and Statistics
Director, Office of Research, Analysis, and Statistics
Rosemary D. Marcuss
Deputy Director, Office of Research, Analysis, and Statistics
Patricia H. McGuire
Director, National Research Program
William W. Hannon
Director, Office of Program Evaluation and Risk Analysis
(Vacant)
Director, Office of Research
Janice M. Hedemann
Director, Servicewide Policy, Directives, and Electronic
Research
Kathryn A. Green
Director, Statistics of Income
M. Susan Boehmer
Communications and Liaison
Chief, Communications and Liaison
Frank Keith
Deputy Chief, Communications and Liaison
Jan Deneroff
Director, Office of Legislative Affairs
Floyd L. Williams
Director, Office of Communications
Terry L. Lemons
Director, Office of National Public Liaison
Candice V. Cromling
Small Business/Self-Employed Division
Commissioner, Small Business/Self-Employed
Christopher Wagner
Deputy Commissioner, Small Business/Self-Employed
Faris R. Fink
Director, Communications, Liaison, and Disclosure
Rob C. Wilkerson
Director, Collections
Scott Reisher (Acting)
Director, Examination
Monica L. Baker
Director, Fraud/BSA
Kevin F. McCarthy (Acting)
Director, Specialty Programs
John H. Imhoff, Jr.
Director, Campus Compliance
Cheryl M. Sherwood
Large and Mid-Size Business Division
NOTE: Large and Mid-Size Business was realigned to Large Business and
International on October 1, 2010.
Commissioner, Large and Mid-Size Business
Heather C. Maloy
Deputy Commissioner, Large and Mid-Size Business Operations
Paul D. DeNard
Deputy Commissioner, Large and Mid-Size Business International
Michael Danilack
Director, Financial Services Industry
Walter L. Harris
Director, Retailers, Food, Pharmaceuticals, and Healthcare
Sergio E. Arellano
Director, Communications, Technology, and Media
Patricia C. Chaback
Director, Heavy Manufacturing and Transportation
Charles L. Brantley
Director, Natural Resources and Construction
Keith M. Jones
Director, Field Specialists
Kathy J. Robbins
Wage and Investment Division
Commissioner, Wage and Investment
Richard E. Byrd, Jr.
Deputy Commissioner, Operations
Peggy A. Bogadi
Deputy Commissioner, Support
Beth Tucker
Director, Customer Account Services
Peter J. Stipek
Director, CARE (Customer Assistance, Relationships, and
Education)
Julia Garcia (Acting)
Director, Compliance
David Alito (Acting)
Tax Exempt and Government Entities Division
Commissioner, Tax Exempt and Government Entities
Sarah Hall Ingram
Deputy Commissioner, Tax Exempt and Government Entities
Joseph H. Grant
Director, Employee Plans
Michael D. Julianelle
Director, Exempt Organizations
Lois G. Lerner
Director, Government Entities
Moises C. Medina
Criminal Investigation Chief, Criminal Investigation
Victor S.O. Song
Deputy Chief, Criminal Investigation
Rick A. Raven
Office of Professional Responsibility
Director, Office of Professional Responsibility
Karen L. Hawkins
Office of Chief Financial Officer
Chief Financial Officer
Gregory E. Kane (Acting)
Deputy Chief Financial Officer
(Vacant)
Agency-Wide Shared Services
Chief, Agency-Wide Shared Services
David A. Grant
Director, Procurement
Fred W. Martin
Director, Real Estate and Facilities Management
Stuart Burns
Modernization and Information Technology Services
Chief Technology Officer
Terry V. Milholland
Deputy Chief Information Officer for Operations
Julie A. Rushin
Deputy Chief
Information Officer for Strategy/Modernization
James M. McGrane
Associate Chief Information Officer, Applications Development
Kate M. Miller
Associate Chief Information Officer, Modernization Program
Management
Gretchen R. McCoy
Associate Chief Information Officer, Enterprise Operations
Lauren Buschor
Associate Chief Information Officer, Enterprise Networks
Stephen L. Manning
Associate Chief Information Officer, Enterprise Services
Robert N. Crawford
Associate Chief Information Officer, End User Equipment and
Services
Carl T. Froehlich
Associate Chief Information Officer, Cybersecurity
David W. Stender
Associate Chief Information Officer, Strategy and Planning
Mike Parker
Associate Chief Information Officer, Affordable Care Act
Program
S. Gina Garza
Human Capital Office
Chief, Human Capital Officer
James P. Falcone
Deputy Chief Human Capital Officer
(Vacant)
Privacy, Information Protection, and Data Security
Director, Privacy, Information Protection, and Data Security
Deborah G. Wolf
Whistleblower Office
Director, Whistleblower Office
Stephen A. Whitlock
Office of Chief Counsel
Chief Counsel
William J. Wilkins
Deputy Chief Counsel (Operations)
Christopher B. Sterner
Deputy Chief Counsel (Technical)
Clarissa C. Potter
Special Counsel (National Taxpayer Advocate Service)
Judith M. Wall
Division Counsel/Associate Chief Counsel (Criminal Tax)
Edward F. Cronin
Division Counsel (Large and Mid-Size Business)
Linda M. Kroening
Division Counsel (Small Business/Self-Employed)
Thomas R. Thomas
Division Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities)
Nancy J. Marks
Division Counsel (Wage and Investment)
Joanne B. Minsky
Associate Chief Counsel (Corporate)
William D. Alexander
Associate Chief Counsel (Finance and Management)
Dennis M. Ferrara
Associate Chief Counsel (Financial Institutions and
Products)
Stephen R. Larson
Associate Chief Counsel (General Legal Services)
Mark S. Kaizen
Associate Chief Counsel (Income Tax and Accounting)
George J. Blaine
Associate Chief Counsel (International)
Steven A. Musher
Associate Chief Counsel (Passthroughs and Special
Industries)
Curtis G. Wilson
Associate Chief Counsel (Procedure and Administration)
Deborah A. Butler
Office of Commissioner of Internal Revenue Created by Act of
Congress, July 1, 1862
George S. Boutwell
Massachusetts
July 17, 1862 to March 4, 1863
Joseph J. Lewis
(Acting)
Pennsylvania
Mar. 5, 1863 to Mar. 17, 1863
Joseph J. Lewis
Pennsylvania
March 18, 1863 to June 30, 1865
William Orton
New York
July 1, 1865 to Oct. 31, 1865
Edward A. Rollins
New Hampshire
Nov. 1, 1865 to Mar. 10, 1869
Columbus Delano
Ohio
March 11, 1869 to Oct. 31, 1870
John W. Douglass
(Acting)
Pennsylvania
Nov. 1, 1870 to Jan. 2, 1871
Alfred Pleasonton
New York
Jan. 3, 1871 to Aug. 8, 1871
John W. Douglass
Pennsylvania
Aug. 9, 1871 to May 14, 1875
Daniel D. Pratt
Indiana
May 15, 1875 to Aug. 1, 1876
Green B. Raum
Illinois
Aug. 2, 1876 to April 30, 1883
Henry C. Rogers
(Acting)
Pennsylvania
May 1, 1883 to May 10, 1883
John J. Knox
(Acting)
Minnesota
May 11, 1883 to May 20, 1883
Walter Evans
Kentucky
May 21, 1883
to March 19, 1885
Joseph S. Miller
West Virginia
March 20, 1885 to March 20, 1889
John W. Mason
West Virginia
March 21, 1889 to April 18, 1893
Joseph S. Miller
West Virginia
April 19, 1893 to Nov. 26, 1896
W. St. John Forman
Illinois
Nov. 27, 1896 to Dec. 31, 1897
Nathan B. Scott
West Virginia
Jan. 1, 1898 to Feb. 28, 1899
George W. Wilson
Ohio
Mar. 1, 1899 to Nov. 27, 1900
Robert Williams, Jr.
(Acting)
Ohio
Nov. 28, 1900 to Dec. 19, 1900
John W. Yerkes
Kentucky
Dec. 20, 1900 to April 30, 1907
Henry C. Rogers
(Acting)
Pennsylvania
May 1, 1907 to June 4, 1907
John G. Capers
South Carolina
June 5, 1907 to Aug. 31, 1909
Royal E. Cabell
Virginia
Sept. 1, 1909 to April 27, 1913
William H. Osborn
North Carolina
April 28, 1913 to Sept. 25, 1917
Daniel C. Roper
South Carolina
Sept. 26, 1917 to Mar. 31, 1920
William M. Williams
Alabama
April 1, 1920 to April 11, 1921
Millard F. West
(Acting)
Kentucky
April 12, 1921 to May 26, 1921
David H. Blair
North Carolina
May 27, 1921 to May 31, 1929
Robert H. Lucas
Kentucky
June 1, 1929 to Aug. 15, 1930
H. F. Mires
(Acting)
Washington
Aug. 16, 1930 to Aug. 19, 1930
David Burnet
Ohio
Aug. 20, 1930 to May 15, 1933
Pressly R. Baldridge
(Acting)
Iowa
May 16, 1933 to June 5, 1933
Guy T. Helvering
Kansas
June 6, 1933 to Oct. 8, 1943
Robert E. Hannegan
Missouri
Oct. 9, 1943 to Jan. 22, 1944
Harold N. Graves
(Acting)
Illinois
Jan. 23, 1944 to Feb. 29, 1944
Joseph D. Nunan, Jr.
New York
March 1, 1944 to June 30, 1947
George J. Schoeneman
Rhode Island
July 1, 1947 to July 31, 1951
John B. Dunlap
Texas
Aug. 1, 1951 to Nov. 18, 1952
John S. Graham
(Acting)
North Carolina
Nov. 19, 1952 to Jan. 19, 1953
Justin F. Winkle
(Acting)
New York
Jan. 20, 1953 to Feb. 3, 1953
T. Coleman Andrews
Virginia
Feb. 4, 1953 to Oct. 31, 1955
O. Gordon Delk
(Acting)
Virginia
Nov. 1, 1955 to Dec. 4, 1955
Russell C. Harrington
Rhode Island
Dec. 5, 1955 to Sept. 30, 1958
O. Gordon Delk
(Acting)
Virginia
Oct. 1, 1958 to Nov. 4, 1958
Dana Latham
California
Nov. 5, 1958 to Jan. 20, 1961
Charles I. Fox
(Acting)
Utah
Jan. 21, 1961 to Feb. 6, 1961
Mortimer M. Caplin
Virginia
Feb. 7, 1961 to July 10, 1964
Bertrand M. Harding
(Acting)
Texas
July 11, 1964 to Jan. 24, 1965
Sheldon S. Cohen
Maryland
Jan. 25, 1965 to Jan. 20, 1969
William H. Smith
(Acting)
Virginia
Jan. 21, 1969 to Mar. 31, 1969
Randolph W. Thrower
Georgia
April 1, 1969 to June 22, 1971
Harold T. Swartz
(Acting)
Indiana
June 23, 1971 to Aug. 5, 1971
Johnnie M. Walters
South Carolina
Aug. 6, 1971 to April 30, 1973
Raymond F. Harless
(Acting)
California
May 1, 1973 to May 25, 1973
Donald C. Alexander
Ohio
May 26, 1973 to Feb. 26, 1977
William E. Williams
(Acting)
Illinois
Feb. 27, 1977 to May 4, 1977
Jerome Kurtz
Pennsylvania
May 5, 1977 to Oct. 31, 1980
William E. Williams
(Acting)
Illinois
Nov. 1, 1980 to March 13, 1981
Roscoe L. Egger, Jr.
Indiana
March 14, 1981 to April 30, 1986
James I. Owens
(Acting)
Alabama
May 1, 1986 to Aug. 3, 1986
Lawrence B. Gibbs
Texas
Aug. 4, 1986 to March 4, 1989
Michael J. Murphy
(Acting)
Wisconsin
March 5, 1989 to July 4, 1989
Fred Goldberg, Jr.
Missouri
July 5, 1989 to Feb. 2, 1992
Shirley D. Peterson
Colorado
Feb. 3, 1992 to Jan. 20, 1993
Michael P. Dolan
(Acting)
Iowa
Jan. 21, 1993 to May 26, 1993
Margaret Milner Richardson
Texas
May 27, 1993 to May 31, 1997
Michael P. Dolan
(Acting)
Iowa
June 1, 1997 to Nov. 12, 1997
Charles O. Rossotti
New York
Nov. 13, 1997 to Nov. 6, 2002
Bob Wenzel
(Acting)
Illinois
Nov. 7, 2002 to April 30, 2003
Mark W. Everson
New York
May 1, 2003 to May 28, 2007
Kevin M. Brown
(Acting)
Virginia
May 29, 2007 to Sept. 8, 2007
Linda E. Stiff
(Acting)
Germany
Sept. 9, 2007 to Mar. 23, 2008
Douglas H. Shulman
Ohio
March 24, 2008 to present
Walter H. Smith 1866 The following were Acting Chief
Counsel during periods when there
William McMichael 1871 was no Chief Counsel holding the
office:
Charles Chesley 1871
Thomas J. Smith 1888 John W. Burrus
March 2, 1936 to Nov. 30, 1936
Alphonso Hart 1890
Mason B. Leming
Robert T. Hough 1893 Dec. 6, 1951 to May 15, 1952
George M. Thomas 1897 Kenneth W. Gemmill
June 11, 1953 to Nov. 8, 1953
Albert W. Wishard 1901
Rudy P. Hertzog
A.B. Hayes 1903 Dec. 1, 1954 to May 8, 1955
Jan. 20, 1961 to Aug. 16, 1961
Fletcher Maddox 1908 Sept. 1, 1963 to Jan. 5, 1964
Ellis C. Johnson 1913 Herman T. Reiling
Jan. 19, 1957 to March 13, 1957
A.A. Ballantine 1918 Aug. 31, 1959 to Sept. 20, 1959
D.M. Kelleher 1919 Richard M. Hahn
Jan. 20, 1969 to June 25, 1969
Robert N. Miller 1919
Lee H. Henkel, Jr.
Wayne Johnson 1920 Jan. 16, 1972 to June 11, 1972
Lawrence B. Gibbs
Carl A. Mapes 1920 April 17, 1973 to Oct. 19, 1973
Nelson T. Hartson 1923 Charles L. Saunders, Jr.
Jan. 20, 1977 to April 15, 1977
Alexander W. Gregg 1925
Leon G. Wigrizer
Clarance M. Charest 1927 April 16, 1977 to June 23, 1977
E. Barrett Prettyman 1933 Lester Stein
June 1, 1979 to Nov. 16, 1979
Robert H. Jackson 1934
Jerome D. Sebastian
Morrison Shaforth 1936 Jan. 21, 1981 to Feb. 2, 1981
March 30, 1981 to Aug. 14, 1981
John P. Wenchel 1937
Emory L. Langdon
Charles Oliphant 1947 Feb. 3, 1981 to March 29, 1981
Charles W. Davis 1952 Joel Gerber
May 28, 1983 to March 17, 1984
Daniel A. Taylor 1953
V. Jean Owens
John Potts Barnes 1955 March 14, 1986 to July 27, 1986
Nelson P. Rose 1957 Peter K. Scott
Nov. 1, 1988 to Feb. 6, 1990
Arch M. Cantrall 1958
David L. Jordan
Hart H. Spiegel 1959 Jan. 20, 1993 to Oct. 4, 1994
Crane C. Hauser 1961 Richard Skillman
Jan. 20, 2001 to Feb. 6, 2002
Sheldon S. Cohen 1964
Emily A. Parker
Mitchell Rogovin 1965 Aug. 1, 2003 to April 14, 2004
Lester R. Uretz 1966 Clarissa C. Potter
Dec. 19, 2008 to July 24, 2009
K. Martin Worthy 1969
Lee H. Henkel, Jr 1972 NOTE: From 1866 to 1926, the chief
legal officer for the Bureau of
Meade Whitaker 1973 Internal Revenue was known as the
Solicitor. For the next eight years,
Stuart E. Seigel 1977 1926 to 1934, the chief legal officer
had the title of General Counsel.
N. Jerold Cohen 1979 Since 1934, the chief legal officer
has operated under the title of Chief
Kenneth W. Gideon 1981 Counsel, now for theInternal Revenue
Service.
Fred Goldberg, Jr 1984
William F. Nelson 1986
Abraham N. M. Shashy, Jr 1990
Stuart L. Brown 1994
B. John Williams, Jr 2002
Donald L. Korb 2004
William J. Wilkins 2009
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2011-5320
- Tax Analysts Electronic Citation2011 TNT 50-18