The Structures of the Internal Revenue Service and the
National Treasury Employees Union Are Not Effectively Aligned
June 2003
Reference Number:
2003-10-134
This report has cleared the Treasury Inspector General for Tax Administration disclosure review process and information determined to be restricted from public release has been redacted from this document.
June
18, 2003
MEMORANDUM
FOR DEPUTY COMMISSIONER FOR OPERATIONS SUPPORT
FROM: Gordon C. Milbourn III /s/ Gordon C. Milbourn III
Acting Deputy Inspector General for Audit
SUBJECT: Final Audit Report - The Structures of
the Internal Revenue Service and the National Treasury Employees Union Are Not
Effectively Aligned (Audit # 200210035)
This
report presents the results of our review of the structures of the Internal
Revenue Service (IRS) and the National Treasury Employees Union (NTEU). The overall
objective of this review was to determine whether the current NTEU structure is
aligned effectively with the organizational structure of the IRS. The audit was initiated at the request of
Senator Charles Grassley, Chairman of the Senate Finance Committee.
To comply with the
requirements of the IRS Restructuring and Reform
Act of 1998 (RRA 98), the IRS was realigned based on the types of taxpayers
served. The NTEU did not
restructure; its chapters continue to be aligned primarily along geographic
jurisdictions. The differences in the
structures cause communication problems for management and Union officials
because of the complexity of the IRS’ organizational structure and the number,
sizes, jurisdictions, and locations of NTEU chapters.
The NTEU does not plan to restructure its chapters in a manner similar to that of the IRS. Changes to the number of Union chapters and their jurisdictions require a significant consensus within the NTEU. NTEU officials believe it would be difficult to align effectively with the IRS because the IRS structure is different for each of its main operating divisions and functions.
The
IRS was not required to respond to this report because it does not include any
recommendations. However, IRS
management officials reviewed the report prior to issuance.
Copies of this report are also being sent to the IRS
managers on the distribution list. Please contact
me at (202) 622-6510 if you have questions or Daniel R. Devlin, Assistant
Inspector General for Audit (Headquarters Operations and Exempt Organizations
Programs), at (202) 622-8500.
The Internal Revenue Service Is Aligned Based on Types of Taxpayers
Most Union Chapters Are Aligned Geographically
The Union Does Not Plan to Change Its Structure
Appendix I – Detailed Objective, Scope, and Methodology
Appendix II – Major Contributors to This Report
Appendix III – Report Distribution List
Appendix IV – Jurisdiction of National Treasury Employees Union Chapters
This audit was initiated at the request of Senator Charles Grassley, Chairman of the Senate Finance Committee. Senator Grassley requested that we evaluate whether the current National Treasury Employees Union (NTEU) structure and staffing is efficient given the current organizational structure of the Internal Revenue Service (IRS). To respond to this request, we obtained information from the IRS on the structure and staffing of the IRS and the structure of the NTEU chapters that represent IRS bargaining unit employees.
To accomplish the IRS mission of ensuring taxpayers
understand and meet their tax responsibilities, the IRS employs 119,510
employees, which includes 96,880 bargaining unit employees. Bargaining unit employees are those who have
a legal right to union representation.
IRS employees are assigned to the IRS National Headquarters or 1 of 11 business units that have offices in 585
cities and municipalities throughout the
country and overseas.
The NTEU has 110 local chapters that represent the IRS bargaining unit employees within each chapter’s jurisdiction. The jurisdictions of the chapters are based on geographic areas, functional business units, or a combination of both. Union representatives are IRS employees, with the exception of NTEU officials in its National Headquarters.
A National Agreement between the IRS and the NTEU governs the terms and conditions of employment for all bargaining unit employees in the IRS except Chief Counsel bargaining unit employees. The Office of Chief Counsel and the NTEU are currently negotiating a new agreement for bargaining unit employees in this office.
Audit work was performed in Washington, D.C., from August
2002 through February 2003. The audit
was conducted in accordance with Government Auditing Standards. Detailed information on our audit objective,
scope, and methodology is presented in Appendix I. Major contributors to the report are listed in Appendix II.
The IRS has reorganized
several times. The 2 most recent
reorganizations were the 1995 reorganization that reduced the number of IRS
regional offices from 7 to 4 and district offices from 63 to 33 while
maintaining 10 service centers, and the 1999 restructuring of the entire
organization based on the IRS Restructuring and Reform Act of 1998 (RRA 98).
Prior to the
implementation of the RRA 98, the IRS National Office was responsible for
policy guidance while the regional commissioners provided oversight to the
district offices. The district
directors had responsibility for field activities, including the examination of
tax returns and collection of delinquent taxes. Directors at the 10 service centers were responsible for the
processing of tax returns (submission processing), providing taxpayers
information on their accounts and resolving problems with those accounts
(accounts management), and conducting examination and collection activities
that did not require face-to-face interaction (compliance). The district and service center directors
also had responsibility for personnel and administrative actions, such as the
approval of employee awards and assignment of office space.
The RRA 98 directed the IRS Commissioner to develop and implement a plan to:
· Eliminate or substantially modify the existing organization of the IRS, which was based on a national, regional, and district structure.
· Establish organizational units serving particular groups of taxpayers with similar needs.
Based on the requirements of the RRA 98, the IRS began reorganizing in 1999. Its previous geographic structure, which had been based on 4 regional offices, 33 district offices and 10 service centers, was eliminated. The new IRS structure consisted of a National Headquarters and 11 IRS-wide business units, which were comprised of the following:
Four operating
divisions:
- Large and Mid-Size Business (LMSB).
- Small Business/Self-Employed (SB/SE).
- Tax Exempt and Government Entities (TE/GE).
- Wage and Investment (W&I).
Two support divisions:
- Agency-Wide Shared Services (AWSS).
- Modernization, Information Technology and Security (MITS) Services.
Five functional
business units:
- Appeals (AP).
- Chief Counsel (CC).
- Criminal Investigation (CI).
- Communications and Liaison (C&L).
- Taxpayer Advocate Service (TAS).
The 10 service centers,
which the IRS renamed campuses, continued to have responsibility for submission
processing, accounts management, and compliance. However, rather than a director for each campus, there were separate
SB/SE Division and W&I Division executives for each of these major
operations.
After the 1999 reorganization, business units continued to make changes to their structures. For example, the LMSB Division realigned its territories and teams in October 2002. The territory managers had teams at fewer posts-of-duty as a result of this realignment. Also in October 2002, the MITS Services Division consolidated its 10 campus operations and 5 field area offices into three area offices.
Differences in the
sizes and locations of business units
The
reorganization of the IRS based on the RRA 98 resulted in the establishment of
business units that were significantly different in size and the number of
locations where employees were assigned.
The business units ranged in size from over 43,000 employees in the
SB/SE Division, to less than 600 employees in the C&L function. The SB/SE Division had employees located in
532 cities and municipalities, while National Headquarters employees were in just
47 locations.
Over
56,000 employees were assigned to the 10 campuses. The majority of these employees were assigned to the W&I or
SB/SE Divisions, with 31,100 and 19,600 employees, respectively. Other business units, such as the LMSB
Division, assigned employees in small teams throughout the country. Information
on the employees in each business unit and the number of Union chapters that
represent the bargaining unit employees is provided in Table 1 below.
Table 1 – Business Units,
Employees and Union Chapters
|
Business
Unit |
Number of Employees |
Bargaining Unit Employees |
Number of Locations |
Union Chapters |
|
Appeals |
1,950 |
1,640 |
100 |
31 |
|
AWSS |
5,370 |
2,520 |
136 |
67 |
|
Chief Counsel |
2,420 |
1,630 |
57 |
50 |
|
CI |
4,540 |
0 |
294 |
-- |
|
C&L |
590 |
260 |
80 |
47 |
|
LMSB |
6,130 |
4,940 |
381 |
94 |
|
NHQ |
1,260 |
540 |
47 |
19 |
|
MITS Services |
7,930 |
5,950 |
159 |
97 |
|
SB/SE |
43,830 |
38,570 |
532 |
100 |
|
TE/GE |
2,290 |
1,930 |
141 |
66 |
|
TAS |
2,230 |
1,760 |
91 |
77 |
|
W&I |
40,970 |
37,140 |
422 |
102 |
|
Totals |
119,510 |
96,880 |
|
|
Sources: Treasury Integrated Management Information
System and Totally Automated Personnel System.
Note: Employee totals rounded to the nearest 10.
Before the reorganization, district and service center directors had responsibility for all employees within the district or service center, regardless of their function. The reorganization eliminated this central point of authority at the local level and the one-to-one relationship with the Union.
After the reorganization, to address the need for one executive to handle local issues that affected more than one business unit, the IRS created the position of Senior Commissioner Representative (SCR). The SCR duties were originally a collateral assignment for 57 executives and managers (at least 1 in each state). However, the IRS recently consolidated the number of SCR positions. There are now 17 SCRs and they are full-time managers from the AWSS function. This consolidation allocated larger geographic areas and more Union chapters to most of the 17 SCRs. The SCRs are responsible for cross-functional administrative issues such as safety issues, office closings, relocations and space alterations, as well as local mid-term bargaining.
The NTEU structure has evolved over time. Many of the chapters originated locally and operated and bargained independently. As the organization evolved, the NTEU consolidated chapters at existing locations. The NTEU also added chapters at existing locations and at new sites established by IRS expansion. This has resulted in a wide variance in the size of the geographic area and the number of employees per Union chapter. The NTEU did not consolidate its chapters when the IRS reduced the number of district offices from 63 to 33, nor reduce the number of chapters based on the IRS reorganization initiated in 1999.
The NTEU
Constitution defines each Union chapter’s jurisdiction, and allows the National
President to realign the jurisdiction of existing chapters, provided the
affected NTEU chapter members ratify the proposed realignment by majority
vote. The Constitution can only be
amended by a two-thirds ballot vote of the votes cast at a National
Convention. The NTEU has 110
local chapters that represent the IRS bargaining unit employees within each
chapter’s jurisdiction.
The jurisdictions of 100 chapters are based on geographic boundaries. For example, there is one Union chapter that represents all IRS bargaining unit employees located in the state of New Jersey.
The jurisdictions of 3 of the 110 chapters are based on a combination of the geographic location and functional business unit. For example, Chapter 26 represents:
· All bargaining unit employees in Georgia, except those at the Atlanta Campus.
· Appeals and TE/GE Division bargaining unit employees in Alabama, Florida, Kentucky, and Louisiana.
· Appeals bargaining unit employees in Mississippi, North Carolina, South Carolina, and Tennessee.
The remaining seven chapters are based only on function. These seven chapters include:
· Five chapters that represent Appeals bargaining unit employees.
· One chapter that represents MITS Services bargaining unit employees in Detroit.
· One chapter that represents Counsel bargaining unit employees.
The 5 Appeals chapters represent only Appeals bargaining unit employees in 16 states and Washington, D.C. In addition, there are 26 Union chapters that represent a combination of Appeals bargaining unit employees and employees in other business units. For example, Chapter 45 represents all IRS bargaining unit employees who work in Oklahoma, including the Appeals bargaining unit employees. The different types of chapter jurisdictions occurred when Appeals-only chapters consolidated with chapters that represented other bargaining unit employees.
The Counsel chapter represents Counsel bargaining unit employees in Washington, D.C., and 46 information technology employees who had been reassigned to the MITS Services Division from the Office of Chief Counsel as part of the RRA 98 reorganization. Counsel employees in the field are represented by 49 Union chapters that also represent bargaining unit employees in other business units.
There is a wide variance in the number of bargaining
unit employees represented by Union chapters
Of the 110 Union chapters, there are 17 with fewer than 100 bargaining
unit employees and 24 with more than 1,000 bargaining unit employees. A breakdown of the chapters, by size, is
listed in Table 2. The 51 smallest
chapters represent 7.9 percent of the IRS bargaining unit employees, and the 10
largest chapters represent 49.6 percent of the bargaining unit employees.
Table 2 – Distribution of
Bargaining Unit Employees
|
Number of Bargaining
Unit Employees |
Number of Chapters |
Percentage of All Bargaining Unit Employees |
|
Under
100 |
17 Chapters |
1.2% |
|
100
– 299 |
34 Chapters |
6.7% |
|
300
– 499 |
14 Chapters |
6.2% |
|
500
– 999 |
21 Chapters |
15.9% |
|
1,000
– 2,999 |
14 Chapters |
20.4% |
|
3,000
or More |
10 Chapters |
49.6% |
|
Total |
110 Chapters |
100% |
Sources: Treasury Integrated
Management Information System and Totally Automated Personnel System.
The
smallest chapter, Chapter 100, which represents bargaining unit employees who
work in Steubenville and Youngstown, Ohio, has 25 bargaining unit employees. This chapter represents bargaining unit employees in three
business units. The largest Union
chapter, Chapter 71, which represents bargaining unit employees assigned to the
Philadelphia Campus, has 7,077 bargaining unit employees assigned to 6 business
units. Listed in Table 3 are the five
smallest and five largest Union chapters, the locations of the employees, and
the number of employees the chapters represent.
Table 3 – Chapters
with the Fewest and Most Bargaining Unit Employees
|
Chapter |
State(s) |
Jurisdiction |
Bargaining
Unit Employees |
|
Smallest Chapters |
|||
|
100 |
Ohio |
Steubenville, Youngstown* |
25 |
|
38 |
Nevada |
Reno* |
37 |
|
75 |
Ohio |
Dayton* - Except Campus - Covington, and Wright Air
Force Base |
46 |
|
252 |
New York |
Appeals - Long Island |
51 |
|
44 |
Ohio |
Defiance, Findlay, Lima, Toledo* |
58 |
|
Largest Chapters |
|||
|
73 |
Kentucky Ohio |
Campus - Covington, Florence (Also Wright Air Force
Base)* |
5,157 |
|
99 |
New York |
Campus - Holtsville,* Yaphank |
5,362 |
|
97 |
California |
Campus - Clovis, Fresno,* Tulare |
5,966 |
|
67 |
Utah |
Campus - Clearfield, Ogden* |
6,390 |
|
71 |
Pennsylvania |
Campus - Allentown, Fogelsville, Philadelphia* |
7,077 |
Sources: Treasury Integrated Management Information
System and Totally Automated Personnel System.
*These
chapters do not include Appeals.
The National Agreement authorizes a president, chief steward and at least one additional steward for each Union chapter. The Agreement also provides enclosed office space, furniture, and equipment for each Union chapter.
The complexity of the IRS’ organizational structure and the number, sizes, jurisdictions, and locations of NTEU chapters make effective and efficient communications more difficult. This creates communication problems for management and Union officials.
IRS and NTEU officials meet to discuss personnel policies, practices and other conditions of employment. The interactions between management and Union officials range from local meetings between a manager and Union official, to meetings between IRS executives and NTEU National and chapter officials. Union officials, managers and executives also participate in Partnering Council meetings and mid-term negotiations.
The complexity of the interactions depends, in part, on the issue and the business unit involved. For example, a grievance involving one employee could be handled locally with the Union official and first-level manager. However, an issue involving all employees at one campus, such as a security or safety issue, could involve officials from one Union chapter and the SCR. The National Agreement requires that negotiations on issues that cross SCR jurisdictions be addressed at the National level with National NTEU. For example, the National Performance Awards Agreement replaced all local agreements that had been in place for performance awards with nationwide policies and procedures for performance awards. If the issue involves multiple Union chapters, but falls within one SCR’s jurisdiction, the National Agreement requires negotiations to be conducted below the National level. The Agreement provides a limit of seven Union representatives who can be members of the bargaining team, unless both management and the Union agree to additional Union representatives.
Management concerns
The IRS management officials we interviewed had concerns about the differences in the organizational structures of the IRS and NTEU and the number of Union chapters. Most of these officials stated that managers above the first level were most affected by the differences in the organizational structures. For example, an area director in the W&I Division stated that he must deal with 12 Union chapters. However, in smaller business units (Appeals, AWSS, MITS Services and the TE/GE Division), the first-level managers were also significantly affected because their employees can be located at several posts-of-duty. For example, a first-level manager in Appeals could have to work with four or five Union chapter presidents.
IRS management officials also stated that the structure of the Union and the number of chapters are barriers to communication. One concern expressed was that there are too many chapter presidents with whom it is necessary to communicate; the more people involved in communications, the less effective they become. Another concern is the additional time spent for managers and Union representatives to determine whom they need to contact.
Union concerns
Union officials we interviewed also had concerns about the differences in the organizational structures of the IRS and NTEU. For example, one Union official stated that prior to the reorganization the IRS had an on-site executive who could meet face-to-face to address issues at the field office. Now, when chapter presidents need to address issues that affect bargaining unit employees in their chapters, they no longer have one local executive to meet with face-to-face, because IRS executives represent employees located throughout the country. Another NTEU official stated that some managers, including first-level managers in Appeals and second-level managers in the TE/GE Division, were not on site, which delays the resolution of problems.
Union officials also noted that they must now work with several managers to address issues that affect bargaining unit employees. For example, one Union official stated that there were now five different LMSB Division territories at his location, and he must spend a great deal of time establishing relationships. Another Union official stated that there is inadequate coordination, more confusion and division, and less communication.
Union officials at campuses are less affected by the differences in the organizational structures. Executives from the SB/SE and W&I Divisions who are responsible for the major operations at the campuses are on-site. One, or at most two, Union chapters represent all the bargaining unit employees at each campus. This helps facilitate communication between the IRS and NTEU at those larger locations.
The IRS recognized that its reorganization in 1999 would cause problems in communicating and coordinating with the NTEU and asked the Union to voluntarily align its internal structure to reflect the IRS’ structure. The NTEU structure is not subject to collective bargaining, so any changes would need to be initiated by the Union.
However, the NTEU does not plan to structure its chapters in a manner similar to that of the IRS. One reason is that changes to the number of Union chapters and their jurisdictions require a significant consensus. The NTEU Constitution defines each Union chapter’s jurisdiction and allows the National President to realign the jurisdiction of existing chapters, but only if the affected NTEU chapter members ratify the proposed realignment by majority vote. The Constitution can only be amended by a two-thirds ballot vote of the votes cast at a National Convention. Furthermore, the position of NTEU officials is that the IRS has repeatedly changed its structure, and any communication difficulties are attributable to the IRS’ organizational changes. Even if the goal were to emulate the IRS structure, they believe it would be very difficult because the IRS structure is different for each of the IRS’ main operating divisions and functions. Consequently, NTEU officials believe it would not be beneficial or desirable to emulate the IRS structure. Finally, they pointed out that the IRS has many stakeholders, and these stakeholders do not routinely change their organizational structures based on IRS changes.
Appendix I
Detailed Objective, Scope,
and Methodology
Our overall objective was to determine whether the current National Treasury Employees Union (NTEU) structure is aligned effectively with the organizational structure of the Internal Revenue Service (IRS). This audit was initiated at the request of Senator Charles Grassley, Chairman of the Senate Finance Committee.
To accomplish this objective, we performed the following audit steps:
A. Obtained and reviewed information on the structure and staffing of the NTEU, including:
1. A listing of Union chapters and the jurisdiction of each chapter.
2. A listing of NTEU chapter presidents.
3. The NTEU National Constitution.
B. Obtained and reviewed information on the structure and staffing of the IRS, including:
1. Organizational charts and background information on prior reorganizations.
2. IRS Restructuring and Reform Act of 1998 (RRA 98).
3. IRS Organizational Blueprint 2000.
4. IRS 2002 Transition Reference Guide.
5. Current organizational charts for each business unit.
6. Downloads of Treasury Integrated Management Information System and Totally Automated Personnel System data obtained in September 2002 and January 2003 from the Agency-Wide Shared Services Transactional Processing staff with information on the:
a) Number of employees at each building location.
b) Business unit assignment of all the employees.
c) Union chapter that represented the bargaining unit employees at each building by business unit.
d) Number of employees, by business unit, located in each city and municipality.
C. Identified the number, business unit, and location of the IRS bargaining unit employees represented by each NTEU chapter.
D. Identified the number of Union chapters that represented bargaining unit employees in each business unit.
E. Interviewed 18 IRS management officials and 8 Union officials to determine the methods of communication used, reasons for their communications, and any problems that were created by the differences in the organizational structures of the IRS and NTEU.
Appendix
II
Major Contributors to This Report
Daniel R. Devlin, Assistant Inspector General for Audit
(Headquarters Operations and Exempt Organizations Programs)
Michael
E. McKenney, Director
Carl
L. Aley, Audit Manager
Albert M. Sleeva, Senior Auditor
Timothy F. Greiner, Auditor
Appendix III
Commissioner N:C
Deputy Commissioner for Services and Enforcement N:DC
President, National Treasury Employees Union
Chief Counsel CC
Chief Human
Capital Officer N:ADC:H
National Taxpayer Advocate TA
Director, Legislative Affairs CL:LA
Director, Office of Program Evaluation and Risk
Analysis N:ADC:R:O
Office of Management Controls N:CFO:AR:M
Audit Liaison: Chief Human Capital Officer N:ADC:H
Appendix IV
Jurisdiction of National Treasury Employees
|
Chapter |
State |
Jurisdiction |
Bargaining Unit Employees |
Business Units*1 |
|
1 |
Wisconsin |
All Except Appeals |
444 |
9 |
|
2 |
North Dakota |
All Except Appeals |
63 |
6 |
|
3 |
Nebraska |
All |
191 |
8 |
|
4 |
Iowa |
All |
194 |
7 |
|
5 |
Idaho |
All |
92 |
8 |
|
6 |
Louisiana |
All Except Appeals
and Tax Exempt and Government Entities (TE/GE) Division |
454 |
8 |
|
7 |
Maine |
All Except Appeals |
137 |
6 |
|
8 |
South Dakota |
All Except Appeals |
62 |
8 |
|
9 |
Indiana |
Appeals - Indiana |
934 |
11 |
|
10 |
Illinois |
Chicago, Downers
Grove, Morton Grove, Rockford, Schaumburg, University Park, Vernon Hills,
Westmont - Illinois |
1,467 |
10 |
|
11 |
New Hampshire |
All Except Appeals |
150 |
6 |
|
12 |
Alabama |
All Except Appeals
and TE/GE Division |
280 |
7 |
|
13 |
Mississippi |
All Except Appeals
and TE/GE Division |
178 |
6 |
|
14 |
Missouri |
Cape Girardeau,
Columbia, Florissant, Jefferson City, Poplar Bluff, Rolla, St. Louis, Sunset
Hills, Town and Country |
1,021 |
10 |
|
15 |
California |
Los Angeles - Except
Appeals |
587 |
9 |
|
16 |
Florida |
Gainesville,
Jacksonville, Ocala, Panama City, Pensacola, Tallahassee |
1,121 |
8 |
|
17 |
Utah |
All Except Ogden
Campus |
174 |
8 |
|
18 |
Connecticut |
East Hartford,
Hartford, New London, Waterbury, Wethersfield |
289 |
10 |
|
19 |
Vermont |
All
Except Appeals |
83 |
5 |
|
20 |
California |
Oakland, Redwood
City, San Francisco |
1,190 |
9 |
|
22 |
Pennsylvania |
Bethlehem,
Harrisburg, Jenkintown, King of Prussia, Lancaster, Media, Philadelphia
Except Philadelphia Campus, Reading, Scranton, Wilkes Barre, Williamsport,
York |
842 |
10 |
|
23 |
Massachusetts |
All Except Appeals
and Andover Campus |
789 |
8 |
|
24 |
Michigan |
All Except Detroit
Computing Center |
1,020 |
11 |
|
25 |
Kentucky |
All Except Appeals,
TE/GE Division and Covington Campus |
228 |
7 |
|
26 |
Alabama |
Appeals and TE/GE
Division - Alabama |
1,498 |
11 |
|
27 |
Ohio |
Columbus, Columbus
Grove, Marion, Portsmouth, The Plains, Zanesville |
115 |
5 |
|
29 |
Minnesota |
All Except Appeals |
497 |
9 |
|
30 |
Washington |
All Except Appeals |
1,042 |
9 |
|
31 |
Wyoming |
All |
59 |
6 |
|
32 |
Colorado |
All |
1,048 |
11 |
|
33 |
Arizona |
All |
497 |
11 |
|
34 |
Pennsylvania |
Altoona, Bradford,
Butler, Cranberry, Du Bois, Erie, Johnstown, Monroeville, Pittsburgh, State
College, Washington |
624 |
9 |
|
35 |
Hawaii |
All Except Appeals |
142 |
6 |
|
36 |
Missouri |
Chillicothe,
Independence, Jefferson City, Joplin, Kansas City - Except Kansas City
Campus, Springfield, St. Joseph |
213 |
7 |
|
37 |
Ohio |
Cleveland,
Independence, Lorain, Painesville |
589 |
7 |
|
38 |
Nevada |
Reno - Except
Appeals |
37 |
3 |
|
39 |
Tennessee |
All Except Appeals,
TE/GE Division, Memphis Campus, Tennessee Computing Center and Nashville Call
Site |
515 |
8 |
|
40 |
Oregon |
All Except Appeals |
483 |
8 |
|
41 |
New Mexico |
All |
154 |
7 |
|
42 |
Montana |
All |
88 |
7 |
|
43 |
Illinois |
Bloomington,
Carbondale, Champaign, Decatur, Fairview Heights, Galesburg, Mattoon, Mt.
Vernon, Olney, Peoria, Quincy, Springfield |
970 |
8 |
|
44 |
Ohio |
Defiance, Findlay,
Lima, Toledo |
58 |
4 |
|
45 |
Oklahoma |
All |
423 |
10 |
|
46 |
Texas |
Abilene, Amarillo,
Dallas, De Soto, Euless, Fort Worth, Longview, Lubbock, Lufkin, Midland, San
Angelo, Sherman, Tyler, Wichita Falls |
2,025 |
11 |
|
47 |
New York |
Bardonia, Bronx, NY
Manhattan, White Plains, Garden City (Estate and Gift Only) |
1,502 |
10 |
|
48 |
Virginia |
All Except Appeals |
1,134 |
9 |
|
49 |
Indiana |
All Except Appeals |
692 |
8 |
|
50 |
North Carolina |
All Except Appeals
and TE/GE Division |
553 |
8 |
|
51 |
Kansas |
Garden City, Hays,
Mission, Parsons, Salina, Topeka, Wichita |
304 |
9 |
|
52 |
Texas |
Austin - Except
Austin Campus, Bryan, Corpus Christi, El Paso, Harlingen, Laredo, McAllen,
San Antonio, Victoria, Waco |
635 |
10 |
|
53 |
New York |
Garden City
(Excluding Estate and Gift in Chapter 47), Hauppauge, Hempstead, Riverhead,
Smithtown, Westbury |
282 |
7 |
|
54 |
Rhode Island |
All |
139 |
6 |
|
55 |
South Carolina |
All Except Appeals
and TE/GE Division |
195 |
5 |
|
56 |
Delaware |
All Except Appeals |
98 |
6 |
|
57 |
New York |
Binghamton, Elmira,
Syracuse, Utica |
106 |
5 |
|
58 |
New York |
Buffalo,
Cheektowaga, Jamestown |
974 |
10 |
|
59 |
Arkansas |
All |
183 |
7 |
|
60 |
New Jersey |
All |
984 |
10 |
|
61 |
New York |
Albany, Glens Falls,
Kingston, Lantham, Massena, New Windsor, Plattsburgh, Poughkeepsie |
240 |
8 |
|
62 |
Maryland |
Baltimore, Owings
Mills, Salisbury |
693 |
9 |
|
64 |
West Virginia |
All Except Appeals
and Martinsburg Computing Center |
307 |
8 |
|
65 |
Maryland |
Washington
Headquarters Excluding International - Washington, D.C. |
3,111 |
10 |
|
66 |
Kansas |
Campus - Lenexa,
Overland Park |
3,859 |
3 |
|
67 |
Utah |
Campus Clearfield,
Ogden |
6,390 |
9 |
|
68 |
Massachusetts |
Campus
- Andover, Fitchburg, Lowell, Methuen, Wilmington |
3,235 |
8 |
|
69 |
Alaska |
All Except Appeals |
97 |
7 |
|
70 |
Georgia |
Campus - Chamblee,
Norcross |
2,357 |
5 |
|
71 |
Pennsylvania |
Campus - Allentown,
Fogelsville, Philadelphia Except
Appeals |
7,077 |
6 |
|
72 |
Texas |
Campus Austin
Buildings Only - S. Interregional Highway Building, Woodward St. Building,
Freidrich Lane Building, and San Antonio Campus Building (Other Buildings See
Chapter 247) |
3,247 |
8 |
|
73 |
Kentucky |
Campus - Covington,
Florence |
5,157 |
6 |
|
74 |
Ohio |
Akron, Canton,
Mansfield |
83 |
4 |
|
75 |
Ohio |
Dayton, Campus -
Covington and Wright Air Force Base |
46 |
3 |
|
77 |
Florida |
Miami - Except
Appeals |
165 |
5 |
|
78 |
Michigan |
Detroit Computing
Center |
663 |
1 |
|
79 |
New York |
Elmira, Syracuse |
68 |
6 |
|
81 |
Alaska |
Appeals - Alaska |
181 |
1 |
|
82 |
West Virginia |
Martinsburg
Computing Center |
743 |
4 |
|
83 |
----------- |
Washington
International Only - Guam, Mexico, etc. Overseas |
154 |
4 |
|
84 |
Florida |
Daytona Beach,
Lakeland, Maitland, Melbourne, Orlando |
168 |
5 |
|
85 |
Nevada |
Las Vegas - Except
Appeals |
208 |
8 |
|
86 |
------------ |
Washington North
Capitol St - Washington, D.C. |
319 |
6 |
|
87 |
Florida |
St. Petersburg,
Tampa |
147 |
5 |
|
90 |
------------ |
Appeals - North
Capitol St. - Washington, D.C. |
191 |
1 |
|
92 |
California |
El Centro, San
Diego, San Marcus |
280 |
6 |
|
93 |
Florida |
Deerfield Beach, Ft.
Lauderdale, Ft. Pierce, Plantation, W. Palm Beach |
562 |
8 |
|
97 |
California |
Campus - Clovis,
Fresno, Tulare |
5,966 |
9 |
|
98 |
Tennessee |
Campus - Memphis and
Tennessee Computing Center Except Appeals |
4,606 |
6 |
|
99 |
New York |
Campus - Holtsville,
Yaphank |
5,362 |
7 |
|
100 |
Ohio |
Steubenville,
Youngstown |
25 |
3 |
|
107 |
California |
El Monte, Monterey
Park |
279 |
5 |
|
108 |
California |
Laguna Niguel, Santa
Ana |
713 |
10 |
|
117 |
California |
Long Beach |
132 |
3 |
|
118 |
California |
Bakersfield, Fresno
- Except Fresno Campus, Merced, Oxnard, San Luis Obispo, Santa Barbara, Santa
Maria, Visalia |
266 |
5 |
|
124 |
Connecticut |
Bridgeport, Danbury,
New Haven, Norwalk |
207 |
6 |
|
193 |
------------ |
Puerto Rico - All |
465 |
6 |
|
198 |
California |
El Segundo - Except
Appeals |
185 |
4 |
|
222 |
Texas |
Beaumont, Houston |
940 |
10 |
|
233 |
California |
Glendale, Van Nuys,
Woodland Hills |
427 |
5 |
|
234 |
California |
Palm Springs, San
Bernardino |
172 |
7 |
|
238 |
California |
Modesto, Salinas,
San Jose, Santa Cruz |
414 |
9 |
|
239 |
California |
Chico, Eureka, North
Highlands, Rancho Cordova, Redding, Sacramento, San Rafael, Santa Rosa,
Stockton, Ukiah, Vallejo, Walnut Creek |
743 |
9 |
|
247 |
Texas |
Campus Austin -
Director’s Blvd. Building (Other Austin Campus Buildings see Chapter 72) |
1,404 |
3 |
|
249 |
Florida |
Ft. Myers, Sarasota |
82 |
4 |
|
251 |
------------ |
Counsel -
Washington, D.C. |
681 |
2 |
|
252 |
New York |
Appeals - Long
Island |
51 |
1 |
|
253 |
Maine |
Appeals - Maine |
76 |
2 |
|
267 |
California |
Appeals - Fresno,
Glenside, Laguna Niguel, Los Angeles, Riverside, San Bernardino,
Thousand Oaks |
146 |
1 |
|
270 |
Tennessee |
Nashville (Call Site
Only) - Except Appeals and TE/GE Division |
456 |
5 |
|
271 |
New York |
Brooklyn, Rego Park |
482 |
7 |
|
284 |
Georgia |
Atlanta Call Site
Only - Atlanta, Chamblee, Norcross |
1,861 |
6 |
|
Chapter Affiliation
Not |
|
127 |
-- |
|
|
Total |
|
|
96,864*2 |
|
Sources: Treasury Integrated Management Information
System, Totally Automated Personnel System, and Internal Revenue Service
Strategic Human Resources.
Notes
*1 National Headquarters included in business unit
counts.
*2 Total does not equal 96,880 listed in Table 2 of
this report due to rounding of chapter totals in the Table.
1.
Call Site - Small
Business/Self-Employed and Wage and Investment Division telephone contact
sites.
2.
Computing Center -
Modernization, Information Technology and Security Services data processing
centers.
3.
Estate and Gift - Small
Business/Self-Employed Division employees who are assigned to the Estate and
Gift Tax Program.
4.
International -
Employees who provide guidance on international tax matters.