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Internal Revenue Service Data Book, 2019Department of the TreasuryInternal Revenue ServiceCharles P. RettigCommissionerBarry W. Johnson (Acting)Chief Research and Analytics OfficerDavid P. Paris (Acting)Director, Statistics of Income DivisionMartha A. Harris (Acting)Chief, Individual and Tax-Exempt BranchWayne K. KeiChief, Data Dissemination SectionThe IRS MissionProvide America’s taxpayers top-quality service by helping themunderstand and meet their tax responsibilities and enforce thelaw with integrity and fairness to all.

Internal Revenue ServiceData Book,This report describes activities conducted bythe Internal Revenue Service during Fiscal Year2019 (October 1, 2018, through September 30,2019). It provides information on returns filed andtaxes collected, enforcement, taxpayer assistance, the IRS budget and workforce, and otherselected activities.This edition includes a number of improvements designed to provide more accurateinformation on the IRS compliance activities,and more detailed information about levels ofservice. As a result, some of the tables havebeen reordered and renumbered. To facilitatecomparison with prior-year data, a crosswalkbetween legacy and new table numbers isincluded in the Data Sources found on page78. We hope the new information will helpreaders better understand the scope of IRSoperations.When using information from this report, citethe Internal Revenue Service Data Book, 2019,as follows—Internal Revenue ServiceData Book, 2019Publication 55-BWashington, DCJune 202019ContentsAcknowledgments. ivLetter from the Commissioner. vTaxpayer Attitudes and Service Channel Preferences.viiiList of Statistical Tables. xReturns Filed, Taxes Collected, and Refunds Issued . 1Service to Taxpayers . 21Compliance Presence . 32Collection Activities, Penalties, and Appeals . 58Chief Counsel . 65IRS Budget and Workforce. 71Data Sources, by Subject Area and Table Number . 77Table Crosswalk, Fiscal Year 2018 to Fiscal Year 2019. 78Principal Officers of the Internal Revenue Service . 80Principal Officers of the Internal Revenue ServiceOffice of Chief Counsel .82Commissioners of Internal Revenue .83Chief Counsels for the Internal Revenue Service . 84Internal Revenue Service Organization. inside back cover

Internal Revenue Service Data Book, 2019AcknowledgmentsInternal Revenue Service OfficesAppealsCriminal InvestigationTaxpayer AdvocatePaula BayleyStephen D. HarrisKimberly A. KnowltonFrank KowalkowskiDavy M. LeightonVicki M. StevensChief CounselCristina L. JacobsHilary A. FerrellChief Financial OfficerDavid L. ByersRudy KamadinataEquity, Diversity and InclusionCharles R. MartinsenOnline ServicesJoshua JessarResearch, Applied Analytics,and StatisticsJeshal PatelJeff MatsuoSharon TelesfordDonna BaldwinAfzaal H. ShamsieBob D. SchwallerKirstee Sarah E. HildebrandWilliam Zanieski, Jr.Matthew R. GrayDarryl E. LiuAdrian T. Dance, Jr.Terri GrantLouis C. MalfaitJames HellerCharles A. MessingNyna CoxMichael DeneroffWage and InvestmentHelen BassRobert O’NeallStaci StantzSmall Business / Self-EmployedJoseph SkopicCommunications & LiaisonJoAnn F. MorasseTax Exempt and Government EntitiesHans J. VenableBarlo BrownStatistics of Income DivisionManaging EditorsKelly D. DaubermanGlenn J. HentzJessica N. HollandLayout DesignerClay R. MoultonPublishing Services CoordinatorClay R. MoultonTechnical EditorsJames R. HobbsBarry W. JohnsonThe Internal Revenue Service Data Book OnlineThe Internal Revenue Service Data Book tables for the current year and previous years may be found may be found online -data-book. An archive of historical Data Books and its predecessor from 1863 to 2019is also available on the site. For additional information, contact Statistical Information Services at 202–803–9285 or e-mail sis@irs.gov.iv

Internal Revenue Service Data Book, 2019Letter from the CommissionerI’m pleased to unveil a new and redesigned Internal Revenue Service DataBook this year that captures some ofthe important work that takes placeat the IRS. The expanded information presented in our new publicationprovides a different look at IRS accomplishments over the past year andhelps illustrate the many ways our employees provide service to the nation.One of the key elements of this year’sData Book redesign involves thepresentation of enforcement-relatedinformation. We realize when the public thinks of compliance, they think ofaudits, but there is so much more toour work to ensure appropriate compliance with the tax law and serve thenation. So we’ve created a new section called “Compliance Presence,” soeveryone can easily see the many difThe IRS is changing from many per- ferent activities related to enforcement.spectives, and the Data Book reflects Beyond traditional examinations, thesethat change as well. Along those lines, activities include more than 5 millionwe’ve updated the Data Book for Fiscal compliance steps the IRS takes everyYear (FY) 2019 by reorganizing key year to ensure fairness in our tax sysmaterial and adding new information. tem, such as:This is part of an effort to help the Data The work we do to verify informationBook provide a more complete viewreported on tax returns and correctof our extensive service and complimath and clerical errors;ance operations in a clear format thatis easier to use for taxpayers and the The ongoing efforts of our CriminalInvestigation division to uncover taxtax community.fraud; andIn presenting this information, ourgoal is to help everyone understandthe scope of our work for the nation.The IRS touches more Americans thanany other entity, public or private. Ouremployees take pride in providingtop-quality service to taxpayers—helping them meet their tax obligationsthrough clear guidance while ensuringtheir rights are protected. When citizens can perform their civic duty eachyear by preparing and filing their taxesand paying only what they should,they help fund critical aspects of theUnited States, ranging from schoolsand roads to Social Security paymentsand the nation’s military.This is ultimately about fairness. Thevast majority of the nation’s taxpayersdo the right thing. Our goal is to havea presence in every neighborhood, oneach type of tax issue and at everylevel of income, to ensure fairness forall taxpayers. It’s also important to notethat enforcement revenue has remainedconstant, even in an era of declining IRSstaffing and resources, demonstratingan overall efficient operation by dedicated, hard-working employees. By anymeasure, we are a good investment forthe country.The continued success of our country depends, in large part, upon thecontinued success of the IRS. You’llfind evidence of our success in thesepages. In FY 2019, the IRS processedmore than 253 million tax returns andforms and collected more than 3.5trillion in Federal taxes paid by individuals and businesses—more than The millions of notices we send out 95 percent of the gross receipts of theeach year to taxpayers when issues entire country. The IRS issued moreare discovered on their returns.than 452 billion in refunds, as well.The IRS administers the tax code asAs these and other Data Book sta- efficiently as possible; the cost of coltistics show, it’s important to look at lecting 100 has dropped to 33 cents,the IRS’s total compliance effort – the the lowest cost in 75 years.story the numbers tell is that we haveremained extremely active in the com- We also want taxpayers to know we’repliance area even during periods of continuously working to modernizeresource challenges.our systems to improve taxpayers’experience when they interact withTaxpayers should remember the IRS is us. To give you an example of whatcommitted to pursuing those who would our information technology systemsintentionally evade their tax obligations; are capable of, on January 28, 2019,this assures law-abiding citizens that the first day of the 2019 tax-filing seaeveryone is paying what the law requires. son, we saw an hour when taxpayersv

Internal Revenue Service Data Book, 2019Letter from the Commissioner—Continuedelectronically filed more than 1.9 million returns, at an astonishing rate of536 submissions per second. This seta one-hour record for our systems,breaking the previous record of 1.6 million submissions at 443 per second onJanuary 29, 2018.IRS.gov, continues to serve as thepreferred hub of tax information, attracting more than 650 million visits inFY 2019, a nearly 7 percent increase intraffic compared to FY 2018. More thanhalf of those visits to IRS.gov—51 percent—were on smartphones. Usageof “Where’s My Refund?” also sawWe always strive to put taxpayers a significant increase with taxpayersfirst and enhance their experience making almost 369 million inquiries,through improved tools, education, up more than 19 percent from theguidance and outreach. We remain previous fiscal year. Our toll-free telefocused on assisting historically un- phone line, one of the world’s largestderserved communities, including customer service phone operations,underrepresented, lower-income and handled more than 50 million live andlimited English proficiency taxpayers. automated calls in FY 2019.In the Data Book, you’ll find insightson taxpayers’ opinions from the long- You’ll find many more interestingrunning Comprehensive Taxpayer statistics within the Data Book, butAttitude Survey that has helped inform there’s more to the IRS story. WhatIRS service improvements since 1999. can’t be tabulated is how much IRSAnd as we implement provisions of the employees care. Our agency is madeTaxpayer First Act, we continue to en- up of people who give back to theirgage in thoughtful conversations with communities and help one another.taxpayers and employees to improve Our employees provide significantIRS operations and our interactions support for those devastated by hurwith customers.ricanes, wildfires, and other natural disasters. They volunteer to prepare taxThis Data Book also covers the period returns for low-income, limited Englishwhere the IRS and other government proficiency, and older Americans, andoffices were closed for five weeks, make many other generous contribuwhich affected some of the numbers in tions on behalf of others. You canthis book. Even with that, our website, read more about this in the IRS 2019Progress Update, a new annual reporton IRS.gov covering the same periodas the Data Book.As the IRS continues making improvements to our operations and increasingly uses advanced analytics, we willalso work to do a better job of sharingthose improvements with taxpayers,including looking at how we can furtherimprove the Data Book itself. This willbe an ongoing process. We will continue to look at our data computationsto ensure our data are clear, with aneye toward making the Data Book better. We want to be as transparent aspossible with our tabulations, so thattaxpayers have the best, most up-todate information from us.Our dedicated work force strivesdaily to make a positive difference fortaxpayers and enforce the nation’stax laws with integrity and fairness.Whether directly interacting with taxpayers or providing behind-the-scenessupport for our technology and otheroperations support functions, eachIRS employee is a vital part of our “OneTeam.” Given all we’ve accomplishedtogether in 2019 and all we’re workingto achieve in the future, I’m extremelyproud to work for the IRS.Chuck RettigCommissioner of Internal Revenuevi