banking/money laundering, marine law The Center develops the curriculum content and training techniques for recruit training, and advises and assists the participating organizations in producing, formulating, and operating specialized training materials and equipment. Administrative and financial activities are supervised by the Department of the Treasury. However, training policy, programs, criteria, and standards are governed by the interagency Board of Directors, comprised of senior officials from eight departments and independent agencies. For further information, contact the Public Affairs Office, Federal Law Enforcement Training Center, Financial Management Service The mission of the Financial Management Service (FMS) is to improve Working Capital Management The extension, loan servicing, debt collection, and write-off procedures. The Service is presently working with other agencies to improve financial management systems and the way Government handles its payments, collections, and receivables, and to take Payments The Service issues salaries and wire transfers through the Fedline System. The latter is a computerto-computer link with the Federal Reserve System that allows for the electronic transfer of funds to virtually any financial institution in the United States. Collections The Service supervises the collection of Government receipts and operates and maintains the systems for collecting these receipts. The Service is working with all Federal agencies to improve the availability of collected funds and the reporting of collection information to Treasury. Current collection systems include the Treasury General Account System, the Treasury Tax and Loan System for withholding and other Federal tax deposits, and the Treasury National Automated Lockbox System for accelerating the processing of agency receipts. Central Accounting and Reporting The Service maintains a central system that accounts for the monetary assets and For further information, contact the Office of Legislative and Public Affairs, Financial Management Service, Department of the Treasury, Room 555, 401 Fourteenth Street SW., Washington, DC 20227. Phone, 202874-6740. Internal Revenue Service The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (26 U.S.C. 7802). The Internal Revenue Service (IRS) is responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. Its mission is to collect the proper amount of tax revenue at the least cost to the public, and in a manner that warrants the highest degree of public confidence in the Service's integrity, efficiency, and fairness. To achieve that purpose, the Service: -strives to achieve the highest possible degree of voluntary compliance in accordance with the tax laws and regulations -advises the public of their rights and responsibilities: -determines the extent of compliance and the causes of noncompliance; -properly administers and enforces the tax laws; and -continually searches for and implements new, more efficient ways of accomplishing its mission. Basic activities include: -ensuring satisfactory resolution of taxpayer complaints, providing taxpayer service and education; -determining, assessing, and collecting internal revenue taxes; -determining pension plan qualifications and exempt organization status: and -preparing and issuing rulings and regulations to supplement the provisions of the Internal Revenue Code. The source of most revenues collected is the individual income tax and the NORTHEAST-Connecticut, Maine, Massachusetts, Michi- 90 Church St., New York, NY 10007 gan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont SOUTHEAST-Alabama, Delaware, Florida, Georgia, Indiana, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, South Carolina, Tennessee, Virginia, West Virginia MIDSTATES-Arkansas, Illinois, Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, Oklahoma, South Dakota, Texas, Wisconsin WESTERN-Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming District Offices By the end of September 1996, there will be 33 Internal Revenue districts, each administered by a District Director. Districts may encompass several States, an entire State, or a certain number of counties within a State, depending on population. Programs of the District include taxpayer service, examination, collection, criminal investigation, and, in some districts, pension plans and exempt organizations. Functions performed are: assistance and service to taxpayers, determination of tax liability by examination of tax returns, determination Commissioner Herma Hightower 401 W. Peachtree St. NE., Atlanta, Robert T. Johnson GA 30365 4050 Alpha Rd., Dallas, TX 75244- Gary O. Booth 4203 1650 Mission St., San Francisco, CA Marilyn W. Day 94103 of pension plan qualification, collection of delinquent returns and taxes, and investigation of criminal and civil violations of internal revenue laws (except those relating to alcohol, tobacco, firearms, and explosives). Directors are responsible for the deposit of taxes collected by the District and for initial processing of original applications for admission to practice before the Internal Revenue Service and renewal issuances for those practitioners already enrolled. Local offices are established to meet taxpayer needs and agency workload requirements. ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA: District Laguna Niguel Los Angeles Sacramento/San Francisco San Jose COLORADO DISTRICT OF COLUMBIA FLORIDA: Fort Lauderdale Jacksonville GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEW HAMPSHIRE NEW JERSEY NORTH CAROLINA NORTH DAKOTA OKLAHOMA OREGON TEXAS: Austin Dallas Houston UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN District Offices Internal Revenue Service Address 600 S. Maestri Pl., New Orleans, LA 70130 915 2d Ave., Seattle, WA 98174 210 E. Earll Dr., Phoenix, 85012 55 N. Robinson St., Oklahoma City, OK 73102 24000 Avila Rd., 92677 300 N. Los Angeles St., 90012 Suite 1600 S, 1301 Clay St., Oakland, 94612 55 S. Market St., 95103 600 17th St., Denver, 80202-2490 135 High St., Hartford, 06103 31 Hopkins Plz., Baltimore, MD 21201 31 Hopkins Plz., Baltimore, MD 21201 1 N. University Dr., Bldg. B, 33318 400 W. Bay St., 32202 401 W. Peachtree St. NW., Atlanta, 30385 915 2d Ave., Seattle, WA 98174 600 17th St., Denver, CO 80202-2490 Suite 2890, 230 S. Dearborn St., Chicago, 60604 575 N. Pennsylvania St., Indianapolis, 46204 310 W. Wisconsin Ave., Milwaukee, WI 53203-2221 Suite 2300, 1222 Spruce St., St. Louis, MO 63103 801 Broadway, Nashville, TN 37202 600 S. Maestri Pl., New Orleans, 70130 JFK Federal Bldg., Boston, MA 02203 31 Hopkins Plz., Baltimore, 21201 JFK Federal Bldg., Boston, 02203 Suite 2483, 477 Michigan Ave., Detroit, 48226 600 S. Maestri Pl., New Orleans, LA 70130 600 17th St., Denver, CO 80202-2490 310 W. Wisconsin Ave., Milwaukee, WI 53203-2221 210 E. Earll Dr., Phoenix, AZ 85012 JFK Federal Bldg., Boston, MA 02203 970 Broad St., Newark, 07102 210 E. Earll Dr., Phoenix, AZ 85012 111 W. Huron St., Buffalo, 14202 600 Arch St., Philadelphia, 19106 Stop 271⁄2, Ponce de Leon Ave., Hato Rey, 00917 135 High St., Hartford, CT 06103 320 Federal Pl., Greensboro, NC, 27401 316 N. Robert St., St. Paul, MN 55101 801 Broadway, Nashville, 37203 300 E. 8th St., 78701 1100 Commerce St., 75242 1919 Smith St., 77002 600 17th St., Denver, CO 80202-2490 JFK Federal Bldg., Boston, MA 02203 400 N. 8th St., Richmond, 23240 915 2d Ave., Seattle, 98174 400 N. 8th St., Richmond, VA 23240 310 W. Wisconsin Ave., Milwaukee, 53203-2221 600 17th St., Denver, CO 80202-2490 Overseas Taxpayers Director Richard F. Moran J. Paul Beene Mark D. Cox Kenneth J. Sawyer Jesse A. Cota Bruce R. Thomas Steven A. Jensen Herbert J. Huff Eugene D. Alexander Michael L. Killfoil Office Office of Taxpayer Service and Compliance. Address 950 L'Enfant Plz. SW. (CP:IN), Washington, DC 20024 Service Centers Under the supervision of the Executive Officer for Service Center Operations having jurisdiction over the area of their location are 10 service centers, located at Andover, MA; Austin, TX; Holtsville, NY; Chamblee, GA; Covington, KY; Fresno, CA; Kansas City, MO; Memphis, TN; Ogden, UT; and Philadelphia, PA. Each service center processes tax returns and related documents and maintains accountability records for taxes collected. Programs include the processing, verification, and accounting control of tax returns; the assessment and certification of refunds of taxes; and administering assigned examination, criminal investigation, and collection functions. The Austin Compliance Center, located in Austin, TX, administers the examination, criminal investigation, and collection functions formerly assigned to the Austin Service Center. For further information, contact any District Office or the Internal Revenue Service Headquarters, Department of the Treasury, 1111 Constitution Avenue NW., Washington, DC 20224. Phone, 202-6225000. For further information, contact the United States Mint, Department of the Treasury, Judiciary Square Building, 633 Third Street NW., Washington, DC 20220. Phone, 202-874–6450. Bureau of the Public Debt The Bureau of the Public Debt was established on June 30, 1940, pursuant to the Reorganization Act of 1939 (31 U.S.C. 306). |