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IRS 2010 Data Book Is Available

MAR. 14, 2011

IRS 2010 Data Book Is Available

DATED MAR. 14, 2011
DOCUMENT ATTRIBUTES
DATA BOOK 2010

 

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

 

For sale by --

 

Superintendent of Documents

 

PO Box 371954

 

Pittsburgh, PA 15250-7954

 

                            Contents

 

 

 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

 

Acknowledgments

 

 

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

 

Statistics of Income Division,

 

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.

Commissioner of Internal Revenue

 

Douglas H. Shulman

 

List of Statistical Tables

 

 

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

 

Principal Officers of the Internal Revenue Service

 

 

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

 

Commissioners of Internal Revenue

 

 

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

 

Chief Counsels for the Internal Revenue Service

 

 

 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

 

 

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