INTERNAL REVENUE SERVICE
THE Commissioner of Internal Revenue is in charge of the operations of the Service, and is responsible for administration of the tax and regulatory laws described in Part I. The Commissioner is appointed by the President of the United States. All other officers and employees are initially chosen from lists of persons whom the Civil Service Commission has found qualified, and who hold civil service status. In the discharge of his heavy responsibilities, the Commissioner is assisted by a Deputy Commissioner, who provides executive leadership at the highest level and acts as Commissioner when the Commissioner is absent or ill, or when designated to do so.
Because of the multiplicity of its functions, the vast area covered by its operations, and the large number of its offices outside Washington, the Service is divided and subdivided by geographical areas (see accompanying map) and concurrently by functions with lines of authority which culminate in the National Office at Washington. The mission of the National Office is to develop broad nationwide policies and programs for administration and to direct, guide, and coordinate the activities of the Service. It exercises a supervisory authority over the operational offices, but in most instances final decision in individual cases is the function of the district or regional office for the area in which the taxpayer resides.
Geographically, the United States is divided into sixty-