The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview

THE NATIONAL OFFICE

SINCE AN UNDERSTANDING of the procedures of operating offices of the Service is an essential preliminary to a presentation of the functions, largely supervisory, performed by the headquarters in Washington, D.C., a detailed description of the numerous divisions, branches, sections, and units of the National Office has been reserved to this point. It may be added, however, that only passing reference has so far been made to the staffs of attorneys available to the Offices of Regional Commissioners and Directors. This omission was prompted by the belief that their functions could be better understood in relation to the role of Chief Counsel's Office to administration at all levels, and a description of that Office will accordingly be presented after this analysis of the National Office.

In the direction of national activities the Commissioner is assisted by a Deputy Commissioner, an Assistant Commissioner (Operations), an Assistant Commissioner (Technical), an Assistant Commissioner (Inspection), an Assistant Commissioner (Administration) and an Assistant Commissioner (Planning). The duties of the Deputy Commissioner have already been described; the Assistant Commissioners are charged with administrative matters suggested by the parenthetical part of their titles.


THE ASSISTANT COMMISSIONER (OPERATIONS)

The Assistant Commissioner (Operations) is responsible for the administration and operational direction of the

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The Federal Tax System of the United States: A Survey of Law and Administration
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface xiii
  • Contents xix
  • Tables xxi
  • Illustrations *
  • Introduction 3
  • Part One - The Internal Revenue Code 11
  • The Income Tax 13
  • The Estate Tax 70
  • The Gift Tax 78
  • Employment Taxes (Social Security) 81
  • Taxes on Alcohols, Liquors, and Wines 90
  • Tobacco Taxes 98
  • Stamp Taxes 107
  • Excise Taxes 112
  • Interest, Fines, and Penalties 129
  • Part Two - The Internal Revenue Service 139
  • The Organization of the Internal Revenue Service 141
  • Office of the District Director of Internal Revenue 146
  • Judicial Review of Tax Determinations 188
  • Office of the Regional Commissioner 195
  • The National Office 202
  • Appendices 239
  • Index 269
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