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SURVEY OF THE ADMINISTRATION OF INCOME
AND EXCESS-PROFITS TAXES
PREPARED AND SUBMITTED BY THE TREASURY DEPARTMENT
Letter of transmittal.--
Part 1. Summary of outstanding facts.-
The size of the job..
Relieving the present congestion before the Board of Tax Ap
Relieving the general counsel's office ---
Personnel of the office of the general counsel..
Regulations of prospective rather than retroactive application..
The administrative work of the bureau is current-
Causes for not closing---
Chart of production --
Growth of the Bureau of Internal Revenue..
The handling of individual returns (Form 1040)-
The handling of withholding returns..
11 12 12 12 13 14 16
18 20 20 20 20 20
Chapter III. The Bureau of Internal Revenue-Continued.
Consolidation of operating units..
act of 1926__
Special advisory committee-
Closing agreements will prevent reopening
Part 8. Housing-
Part 1. Introduction --
Accumulation of cases.
Relation of deficiency letters mailed to appeals filed.
Disposition by the Board of Tax Appeals.
Disposition by the special advisory committee---
Review of statistics_----
The special advisory committee_-
Interpretative Division I..
Present organization of the bureau.
1926, to June 30, 1927-individuals.
1926, to June 30, 1927—corporations, etc---
tember 30, 1927..
classification grades of the Internal Revenue Bureau, etc.Recapitulation tax returns filed for the fiscal year July 1, 1926, to
June 30, 1927-
43 43 43 43 44 44 44 45
46 47 61 90 107 113 127
129 130 136
151 155 155 156
by collectors of internal revenue as of September 30, 1927-. Statistical study of cases before the Board of Tax Appeals.
LETTER OF TRANSMITTAL
Hon. WILLIAM R. GREEN,
Washington, D. C. MY DEAR MR. CHAIRMAN: A realization of the fact that your committee is charged with the duty of simplifying the internal revenue laws, particularly the income tax, and their administration, prompted the Treasury to enter upon a survey showing the situation as it exists to-day in the administration of the income and excess-profits taxes. It is my opinion that a great opportunity is presented for the simplification of the administration.
The survey is the result of the work of a committee consisting of Alexander W. Gregg, Charles R. Nash, and Ellsworth C. Alvord. Although the members of this committee are well known to your committee, it may be well to explain, for the benefit or others who may examine the survey, that Mr. Gregg has served for seven years with the Treasury Department. For two years he was special assistant to the Secretary of the Treasury and represented the Treasury before the committees of Congress during the enactment of the Revenue Acts of 1921, 1924, and 1926. During the last two years: he has been general counsel of the Bureau of Internal Revenue. His resignation from the latter office took effect on October 10 of this year. Mr. Charles R. Nash has been in the service of the Bureau of Internal Revenue for 17 years, working up from a clerk to his present position as assistant to the commissioner. He has represented the Bureau of Internal Revenue before the Appropriation Committees of the House and Senate during the last five years. He has held his present position for a period of four years. Mr. Alvord has held his present position, special assistant to the Secretary of the Treasury, for slightly more than a year, and is in charge of legislation for the department. For six years he was employed by the Congress, three as assistant legislative counsel of the Senate and three as the assistant legislative counsel of the House of Representatives. The Treasury is indebted to the committee and to the other officials of the department who have made the survey possible, particularly Mr. Mires, Deputy Commissioner of Internal Revenue; Mr. Sherwood, Assistant Deputy Commissioner of Internal Revenue; and Mr. Leming, of the office of the general counsel.
Although an insufficient period of time was available, the survey has been carefully prepared. There has been no attempt to present the picture solely from the Treasury point of view. The facts speak for themselves. I agree unqualifiedly with the conclusions stated.
A. W. MELLON, Secretary of the Treasury.