AUDIT DIVISION

Inventory of information on individuals in the records of Federal agencies

Inventory of information on individuals in the records of Federal agencies-Continued

COLLECTION DIVISION

Inventory of information on individuals in the records of Federal agencies

1 A taxpayer delinquent account (TDA) is issued for each return on which a taxpayer reports tax
due but fails to pay all or some part of it after he has received statutory notice and demand. Collec-
tion activity on each TDA is documented. Documentation includes financial statements and personal
information such as apparent age, physical condition, etc., in cases where taxpayer alleges inability
to pay all, or some part, of his tax debt. If undue hardship is established in these cases, the taxpayer
is permitted to pay in installments or collection is held in abeyance.

2 May include any of the coded items except 4, 7, 8, 26, 27, 28, 33, 35, 37, 38, 39, 40, 41, 42, and 43. 3 This figure is a projection of the estimate in col. (c). The projection is based on the average 6-year records retention period.

This figure is an estimate of the number of TDA's on which financial statements and personal

information are secured each year. The estimate is based on a projection of a statistical sample of-
(1) TDA's which were issued in 1963, on which financial statements, etc., were secured in 1963, and
which were closed the same year; and (2) TDA's issued in 1963 on which collection activity was
suspended in the same year in order to avoid undue hardship on the taxpayer or his family or because
the taxpayer had no income or other distrainable assets. The total of these two projections was ad-
justed upward in order to allow for TDA's which were issued in 1963 and on which financial statements,
etc., were secured but which were closed in a subsequent year. The resulting figure was then adjusted
downward to allow for multiple TDA's on the same taxpayer.

Inventory of information on individuals in the records of Federal agencies

1 Investigative files may include any of the code items listed in the appendix to the questionnaire depending on the nature of the case and what is relevant to it.

Information obtained through investigations conducted by special agents.

All items of information received in the Intelligence Division containing allegations or indica-
tions of tax violations regardless of source. This includes informants' communications, report of
currency transactions (form TCR-1), Audit and Collection Division referrals, and information received
from other Federal, State, and local authorities.

These files may include any of the items depending on the information received.

Individuals who engage in large transactions in oil, real estate, stocks, etc. Financial affairs of persons engaged in illegal activities and the activities of lobbyists, public officials, and public works contractors.

Newspaper clippings, magazine articles, and other news media.

7 Disclosed within agency, Department of Justice and U.S. attorney. Case reports are forwarded through Department of Justice to U.S. attorney.

Records are also maintained on punch cards.

Pledge and statute (26 U.S.C. 6103 and 7213; 18 U.S.C. 1905) depending on the type of information received in the Intelligence Division. Audit and Collection Division referrals would be covered by statute.

Less than 50,000.

DATA PROCESSING

Inventory of information on individuals in the records of Federal agencies

Excise tax returns: Returns for special
taxes on (1) beer, wines, wholesale and
retail liquor dealers, adulterated butter,
and firearms, (2) coin-operated gamb-
ling devices, (3) wagering. Upon ap-
proval, a special tax stamp is issued.
Narcotics: Application for registry and
tax stamp.

Excise tax returns: Miscellaneous products
and services.

Wagering tax returns.

Excise tax returns, highway use tax..
Interest equalization tax return..

Settlement registers 22.

Applications for, and register of, employer identification numbers.

Applications for tax-free transactions..

See footnotes at end of table, p. 321.