Excerpt from Survey of the Administration of Income and Excess-Profits Taxes, Vol. 3

The accompanying survey of the administration of the income and excess profits tax acts has been undertaken by the Treasury Depart ment in order that an accurate and complete analysis of the condi tions existing on June 30, 1927, .will be available. It is the first com prehensive inventory of the the Bureau of Internal Revenue undertaken since 1923. It was the opinion of the Treasury that the completion of a thorough and detailed study would be a substantial contribution toward the ultimate simplification of the income tax laws and their administration. It is hoped that this survey will assist the Joint Committee on Internal Revenue Taxation, the Committee on Ways and Means, the Committee on Finance, the Members of Congress, and the public in an appreciation of the task imposed upon the Treasury in the administration of eight recent and separate acts imposing internal-revenue taxes, of the manner in which that responsibility has been borne, of the unprecedented administra tive problems imposed, of the situation as it exists to-day, of the problems confronting the Treasury and awaiting solution, and of the soundness of the solutions suggested.

To many of the public the Government is personified. There are criticisms of delays, of decisions in particular cases, and of conflicting rulings. But there were on July 1, 1927, approximately officers and employees in the Bureau of Internal Revenue and its field service. The persons who made decisions yesterday are not with the bureau to-day. And they have taken with them their experience, their insight into: the problems, and the results of their studies. The administration of any law is effectively limited by the experience, ability, and judgment of the personnel. The personnel problem is the most difficult. A satisfactory solution has heretofore been denied.

An effort has been made to so arrange the survey that the impor tant facts revealed and the important conclusions drawn therefrom will be readily available to all readers of the report, and that all the facts will be available to those who may desire to devote the time necessary to an exhaustive study of the report and appendices.

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