Guide to Federal Records

See more details of records:

Records of the Internal Revenue Service [IRS]


(Record Group 58)
1791-1996

Overview of Records Locations

Table of Contents

  • 58.1 Administrative History
  • 58.2 Records of Predecessors of the Office of the Commissioner of Internal Revenue 1791-1862
  • 58.3 Headquarters Records of the Office of the Commissioner of Internal Revenue 1862-1940
  • 58.4 Records of Direct Tax Commissioners in the Southern States 1855-1920 (bulk 1862-89)
    • 58.4.1 Records of the Alabama Direct Tax Commission
    • 58.4.2 Records of the Arkansas Direct Tax Commission
    • 58.4.3 Records of the Florida Direct Tax Commission
    • 58.4.4 Records of the Georgia Direct Tax Commission
    • 58.4.5 Records of the Louisiana Direct Tax Commission
    • 58.4.6 Records of the Mississippi Direct Tax Commission
    • 58.4.7 Records of the North Carolina Direct Tax Commission
    • 58.4.8 Records of the South Carolina Direct Tax Commission
    • 58.4.9 Records of the Tennessee Direct Tax Commission
    • 58.4.10 Records of the Texas Direct Tax Commission
    • 58.4.11 Records of the Virginia Direct Tax Commission
  • 58.5 Records of Internal Revenue Collection Districts 1862-1954
    • 58.5.1 Records of Alabama collection districts
    • 58.5.2 Records of Arizona collection districts
    • 58.5.3 Records of Arkansas collection districts
    • 58.5.4 Records of California collection districts
    • 58.5.5 Records of the Colorado collection district (Denver)
    • 58.5.6 Records of Connecticut collection districts
    • 58.5.7 Records of the Delaware collection district (Wilmington)
    • 58.5.8 Records of the District of Columbia collection district
    • 58.5.9 Records of the Florida collection district (Jacksonville)
    • 58.5.10 Records of Georgia collection districts
    • 58.5.11 Records of the Hawaii collection district (Honolulu)
    • 58.5.12 Records of the Idaho collection district (Boise City)
    • 58.5.13 Records of Illinois collection districts
    • 58.5.14 Records of Indiana collection districts
    • 58.5.15 Records of Iowa collection districts
    • 58.5.16 Records of the Kansas collection district (Leavenworth/Wichita)
    • 58.5.17 Records of Kentucky collection districts
    • 58.5.18 Records of Louisiana collection districts
    • 58.5.19 Records of Maine collection districts
    • 58.5.20 Records of Maryland collection districts
    • 58.5.21 Records of Massachusetts collection districts
    • 58.5.22 Records of Michigan collection districts
    • 58.5.23 Records of Minnesota collection districts
    • 58.5.24 Records of Mississippi collection districts
    • 58.5.25 Records of Missouri collection districts
    • 58.5.26 Records of the Montana collection district (Helena)
    • 58.5.27 Records of the Nebraska collection district (Nebraska City/Omaha)
    • 58.5.28 Records of the Nevada collection district (Carson City)
    • 58.5.29 Records of New Hampshire collection districts
    • 58.5.30 Records of New Jersey collection districts
    • 58.5.31 Records of the New Mexico collection district (Santa Fe)
    • 58.5.32 Records of New York collection districts
    • 58.5.33 Records of North Carolina collection districts
    • 58.5.34 Records of the North Dakota collection district (Fargo)
    • 58.5.35 Records of Ohio collection districts
    • 58.5.36 Records of the Oklahoma collection district (Oklahoma City)
    • 58.5.37 Records of the Oregon collection district (Portland, OR)
    • 58.5.38 Records of Pennsylvania collection districts
    • 58.5.39 Records of Rhode Island collection districts
    • 58.5.40 Records of South Carolina collection districts
    • 58.5.41 Records of the South Dakota collection district (Aberdeen)
    • 58.5.42 Records of Tennessee collection districts
    • 58.5.43 Records of Texas collection districts
    • 58.5.44 Records of the Utah collection district (Salt Lake City)
    • 58.5.45 Records of Vermont collection districts
    • 58.5.46 Records of Virginia collection districts
    • 58.5.47 Records of the Washington collection district (Olympia/Tacoma)
    • 58.5.48 Records of West Virginia collection districts
    • 58.5.49 Records of Wisconsin collection districts
    • 58.5.50 Records of the Wyoming collection district (Cheyenne)
  • 58.6 Records of the Internal Revenue Service 1960-84
    • 58.6.1 Records of the Statistics of Income Branch, Statistics Division, Office of the Assistant Commissioner for Planning and Research
    • 58.6.2 Records of the Operations Analysis Division, Office of the Assistant Commissioner for Planning and Research
    • 58.6.3 Records of the Public Affairs Division, Office of the Assistant to the Commissioner for Public Affairs
    • 58.6.4 Records of the Alcohol, Tobacco, and Firearms Division, Office of the Assistant Commissioner for Compliance
    • 58.6.5 Records of the Taxpayer Information and Education Branch, Taxpayer Service Division, Office of the Assistant Commissioner for Taxpayer Service and Returns Processing
    • 58.6.6 Records of the National Computer Center (Martinsburg, WV)
    • 58.6.7 Records of the Midwest Regional Office (Chicago, IL)
  • 58.7 Cartographic Records (General)
  • 58.8 Motion Pictures (General)
  • 58.9 Machine-Readable Records (General)
  • 58.10 Still Pictures (General)

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58.1 Administrative History

Established: In the Department of the Treasury by Treasury Department (TD) Order 150-29, July 9, 1953.

Predecessor Agencies:

In the Department of the Treasury:
  • Office of the Commissioner of the Revenue (1792-1802)
  • Office of the Commissioner of the Revenue (1813-17)
  • Office of the Commissioner of the Revenue (1861-62)
  • Office of the Commissioner of Internal Revenue (OCIR, 1862-1953)

Functions: Administers and enforces all internal revenue and related statutes, except those pertaining to alcohol, tobacco, firearms, and explosives. Enforced Prohibition statutes, 1919-27.

Finding Aids: Forrest R. Holdcamper, comp., "Preliminary Inventory of the Records of the Internal Revenue Service," NC 151 (Dec. 1967); supplement in National Archives microfiche edition of preliminary inventories.

Related Records:Record copies of publications of the Internal Revenue Service in RG 287, Publications of the U.S. Government. Records of the Bureau of Prohibition, in RG 170, Records of the Drug Enforcement Administration.

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58.2 Records of Predecessors of the Office of the Commissioner of
Internal Revenue
1791-1862

History: Federal Government began levying internal taxes for revenue purposes with tax on distilled spirits (1 Stat. 202), March 3, 1791. There followed taxes on carriages, retail dealers in liquor, auctioned property, and refined sugar and snuff, 1794; snuff mills, 1795; legal instruments, bonds, and deeds, 1797; and real property, 1798. Revenues were collected by district supervisors in the states, under the supervision of the Secretary of the Treasury, until an act of May 8, 1792 (1 Stat. 280) created the position of Commissioner of the Revenue, to assume supervision. Federal tax collectors were first authorized by the Direct Tax Act (1 Stat. 599), July 14, 1798. The positions of Commissioner and tax collectors lapsed with the repeal of all internal taxes by an act of April 6, 1802 (2 Stat. 149), effective upon the collection of all taxes due.

To finance the War of 1812, new internal revenue taxes were imposed, by acts of July 24, 1813 (3 Stat. 35, 40, 42, 44), on sugar, carriages, distillers, and auction sales; followed by acts of August 2, 1813 (3 Stat. 53, 72, 77), imposing direct taxes on property, license taxes on liquor dealers and retailers of imported goods, and stamp taxes. To supervise the collection of these and other revenue measures, the position of Commissioner of the Revenue was revived by an act of July 24, 1813 (3 Stat. 39). The Commissioner was assisted by district collectors and assessors authorized by an act of July 22, 1813 (3 Stat. 25). These positions lapsed with the repeal, effective December 31, 1817, of all internal taxes, by an act of December 23, 1817 (3 Stat. 401). No internal taxes were levied between 1817 and 1861. See 58.3.

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58.2.1 Correspondence

Textual Records: Letters sent and copies of letters received, 1791-1803, 1815-62, including correspondence relating to the Whiskey Rebellion, 1794-97, and after 1817 primarily to uncollected taxes and the settlement of accounts. Letters sent by the General Stamp Office, 1800-2; Revenue Commissioner Tench Coxe, 1792-1807; supervisors of internal revenue, 1798-1803; and the supervisor of the Pennsylvania direct tax, 1802-3.

Microfilm Publications: M414.

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58.2.2 Records relating to taxes

Textual Records: Assessment lists for the Pennsylvania direct tax, 1798-1800, 1815-16. Records of taxes levied on carriages, whiskey, and stills in Pennsylvania, 1793-1802. Accounts current of the Commissioner of the Revenue, 1791-1804. Minutes of the Pennsylvania Direct Tax Commission, 1815-16. Bonds of tax collectors, 1814-17.

Microfilm Publications: M372.

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58.3 Headquarters Records of the Office of the Commissioner of
Internal Revenue
1862-1940

History: To fund the Civil War, a direct tax on property and an income tax were levied by an act of August 5, 1861 (12 Stat. 292), which also provided for a Commissioner of the Revenue and district collectors and assessors. These taxes were repealed by the Tax Act (12 Stat. 432), July 1, 1862, which created the basis of the modern internal revenue system, with an income tax and taxes on various commodities, businesses, products, and services. Income tax and all other internal revenue measures, except those imposed on tobacco and alcohol, and on dealers in those products, were repealed by an act of March 3, 1883 (22 Stat. 488).

Internal taxes for nonrevenue purposes were imposed on oleomargarine, 1886; opium, 1890; beet sugar, 1893; and white phosphorus matches, 1912. An income tax included in the Wilson Tariff Act (28 Stat. 570), August 27, 1894, was declared unconstitutional by the U.S. Supreme Court, May 20, 1895. Wartime taxes, levied during the Spanish-American War by an act of June 13, 1898 (30 Stat. 448), were substantially repealed by an act of March 2, 1901 (31 Stat. 938). The 16th amendment to the Constitution, effective February 25, 1913, authorized a federal income tax, which was imposed by an act of October 13, 1913 (38 Stat. 166).

The Tax Act of 1862 authorized a permanent internal revenue establishment, the Office of the Commissioner of Internal Revenue, which supervised a network of district collectors and assessors and other field agents, and which was informally known as the Bureau of Internal Revenue. It was formally redesignated the IRS, 1953. See 58.1.

Related Records: Record copies of publications of the Commissioner of Internal Revenue in RG 287, Publications of the U.S. Government.

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58.3.1 Correspondence

Textual Records: Letters sent to assessors, 1862-73; direct tax commissions in southern states, 1864-84, with gaps; collectors, 1863-1915, with registers, 1869-1913; and the Secretary of the Treasury, 1910-17. Miscellaneous letters sent, 1862-1910, with registers, 1873-1917. Letters received, 1864-1910, with registers, 1862-1913, and partial index, 1862-1914. Circular letters, 1893-1929, with index, 1893-1911. Letters received relating to the direct tax in CO, 1875; DE, 1866-71; and DC, 1861-65.

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58.3.2 Records of OCIR operating units

Textual Records: Letters sent by the Miscellaneous Division, 1892-1908; Claims Division, 1869-1916, with registers, 1879-82, 1903-16; Assessment Division, 1870-1900, 1917, with registers, 1878-1903; Chief Clerk, 1908-17; Distilled Spirits Division, 1890-1918; Division of Accounting and Statistics, 1887-98, 1911- 17; and Customs Division, 1913. Registers of letters received by the Distilled Spirits Division, 1874; Chief Clerk, 1893-1905; Assessment Division, 1899-1902; and Division of Accounts, 1887- 90. General correspondence of the Prohibition unit, 1918-25. Correspondence of the Industrial Alcohol Division relating to basic permits, 1926-34.

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58.3.3 Tax records

Textual Records: Assessment lists, 1862-73 (933 ft.). Assessment lists for individual taxpayers, 1874-1910, 1914-15 (306 ft.). Assessment lists for corporations, 1910-15. Record of abatement claims rejected and allowed, 1864-1911. Lists of unassessed penalties, 1866-67. Reports of U.S. attorneys on actions concerning taxes, 1871-92. Record of tax suits, 1871-92, 1900-11. Compromise dockets, 1866-1912, with indexes to dockets, 1865-82, and to deposits of offers of compromise, 1882-95, 1907-10. Abstracts of tax collections by taxes and states, 1869-1940. Record of taxes collected and refunded, 1862-1915. Record of depreciation allowances for mining companies, 1917-29. Lists of special returns and penalties, 1862-70. Records of taxes on bank dividends, 1863-66; and on bonds and dividends of railroad and canal companies, 1863-73.

Microfilm Publications: M667.

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58.3.4 Other records

Textual Records: Annual reports of the Commissioner of Internal Revenue, 1874, 1886-1900. Appointment registers of collectors and assessors, 1862-73. Copies of assignments of storekeepers, 1898- 1910. Lists of OCIR employees, 1872-92; internal revenue collectors, 1876-1907; deputy collectors, 1887-96; collectors and assessors, 1862-83, 1887; distillery surveyors, 1868-1905; and inspectors, 1864-77, 1880-86. Identification cards, with photographs, of Prohibition agents, 1921-25. Record set of Internal Revenue Record and Customs Journal, 1866-97. Time and expense records of deputy collectors, 1878-1901.

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58.4 Records of Direct Tax Commissions in the Southern States
1855-1920 (bulk 1862-89)

History: The direct tax authorized by an act of August 5, 1861 (12 Stat. 294), placed a quota on each state, including those in rebellion against the United States. Boards of commissioners were appointed pursuant to an act of June 7, 1862 (12 Stat. 422), to collect the unpaid taxes in the southern states. The direct tax commissions were discontinued in 1870, but collection of unpaid taxes continued (under district internal revenue collectors) until 1888.

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58.4.1 Records of the Alabama Direct Tax Commission

Textual Records: Commission reports, 1864-67. Record of appointments to the commission, 1864-67. Applications to redeem land sold for taxes, 1880-89. Claims, 1870-80.

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58.4.2 Records of the Arkansas Direct Tax Commission

Textual Records: Letters received, 1864-67. Applications to redeem land sold for taxes, 1870-87.

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58.4.3 Records of the Florida Direct Tax Commission

Textual Records: Commission reports, 1864-67, 1873. Letters sent, 1865-67. Letters received, 1864-82. Claims, 1875-87. Applications to redeem land sold for taxes, 1864-87. Lists of land sold, 1864- 82. Tax sale certificates, 1864-66.

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58.4.4 Records of the Georgia Direct Tax Commission

Textual Records: Letters sent and received, 1865-67.

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58.4.5 Records of the Louisiana Direct Tax Commission

Textual Records: Letters received, 1864-67. Records of sales of cotton, 1860-66.

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58.4.6 Records of the Mississippi Direct Tax Commission

Textual Records: Record of products shipped by the collector from Vicksburg, MS, 1865-67. Record of cotton sales, 1866.

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58.4.7 Records of the North Carolina Direct Tax Commission

Textual Records: Letters received, 1864-66.

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58.4.8 Records of the South Carolina Direct Tax Commission

Textual Records: Minutes of the commission, 1862-70. General correspondence, 1862-93. Certificates of land sold for taxes, 1863-86, including certificates for land sold in South Carolina to heads of black families, 1863-72. Applications to redeem land sold for taxes, 1872-99; make final redemption payments, 1872-75; and obtain refunds of surplus proceeds in direct tax sales, 1891- 98. Registers of tax sale certificates, 1863-78. Registers of certificates of release, 1872-75. Registers of applications to redeem property and make final payments, 1872-74. Registers of claims, 1871-99. Survey field notebooks, Hilton Head and other coastal islands, 1863-68.

Maps: Township plats, St. Helena's Parish, showing certificate numbers and names of persons, ca. 1867 (14 items). Land survey and ownership maps, St. Helena's and St. Luke's Parishes, Hilton Head Island, and cities of Port Royal and Beaufort, 1855 (1 item), 1864-95 (82 items), 1913 (2 items), 1920 (1 item).

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58.4.9 Records of the Tennessee Direct Tax Commission

Textual Records: Proceedings of the commission, 1863-66. Letters received, 1864-74. Tax sale certificates, 1864-66. Applications to redeem lands, 1864-74. Applications for refunds of surplus proceeds of property sold for taxes, 1864-84.

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58.4.10 Records of the Texas Direct Tax Commission

Textual Records: Minutes of the commission, 1865-66. Commission reports, 1865-67. Receipts for direct taxes, 1866-68. Record of claims, 1865-73.

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58.4.11 Records of the Virginia Direct Tax Commission

Textual Records: Minutes of the commission, 1863-68. Commission reports, 1864-66. Cotton returns, 1862-68, 1903. Letters received, 1863-82. Tax certificates, 1864-66. Applications to redeem lands, 1864-84.

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58.5 Records of Internal Revenue Collection Districts
1862-1954

Microfilm Publications: For state assessment lists available for purchase on microfilm, see the latest edition of the National Archives microfilm catalog.

Note: There are no separately maintained records of Alaska collection districts in the custody of the National Archives.

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58.5.1 Records of Alabama collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Mobile), 2d District (Selma), and 3d District (Huntsville), 1867-73. Assessment lists, 1910-17.

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58.5.2 Records of Arizona collection districts

Textual Records (in Los Angeles): Assessment lists, 1st District (Prescott), 1866-74.

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58.5.3 Records of Arkansas collection districts

Textual Records (in Fort Worth): Assessment lists, 1st District (Helena), 1867-74, 1910-17; 2d District (Little Rock), 1867-74, 1910-17; and 3d District (Harrison), 1867-71, 1910-17.

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58.5.4 Records of California collection districts

Textual Records (in San Francisco, except as noted): Assessment lists, 1st District (San Francisco), 1865-73, 1909-19; 2d District (San Jose), 1869; 3d District (Stockton), 1869; 4th District (Sacramento), 1866-72, 1910-12; 5th District (Napa City/Santa Rosa), 1866-72; and (in Los Angeles) 6th District (Los Angeles), 1910-17. Records of suits and violations of law, 1st District (San Francisco), 1913-17, 1922-23.

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58.5.5 Records of the Colorado collection district (Denver)

Textual Records (in Denver): Assessment lists, 1869-1918.

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58.5.6 Records of Connecticut collection districts

Textual Records (in Boston): Assessment lists, 1st District (Norwich), 1867-74; 2nd District (Bridgeport), 1865, 1867-74; 3rd District (Norwich), 1867-72; and 4th District (Bridgeport), 1867-73.

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58.5.7 Records of the Delaware collection district (Wilmington)

Textual Records (in Philadelphia): Assessment lists, 1867-73.

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58.5.8 Records of the District of Columbia collection district

Textual Records (in Philadelphia): Assessment lists, 1867-73.

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58.5.9 Records of the Florida collection district (Jacksonville)

Textual Records (in Atlanta): Assessment lists, 1867-73, 1917-18.

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58.5.10 Records of Georgia collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Savannah), 2d District (Macon), 3d District (Augusta), and 4th District (Atlanta), 1867-73. Assessment lists, 1913-17.

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58.5.11 Records of the Hawaii collection district (Honolulu)

Textual Records (in San Francisco): Assessment lists, 1910-17.

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58.5.12 Records of the Idaho collection district (Boise City)

Textual Records (in Seattle): Assessment lists, 1867-70.

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58.5.13 Records of Illinois collection districts

Textual Records (in Chicago): Assessment lists, 1st District (Chicago), 1872-73, 1885-1919; 2d District (Aurora), 1867-73; 3d District (Mt. Carroll), 1867-73; 4th District (Quincy), 1867-73; 5th District (Peoria), 1867-73, 1910-19; 6th District (Joliet), 1867-73; 7th District (Mattoon), 1867-73; 8th District (Springfield), 1867-73, 1910-18; 9th District (Pittsfield), 1867- 73; 10th District (Jacksonville), 1867-73; 11th District (Olney), 1867-73; 12th District (Belleville), 1867-73; 13th District (Metropolis), 1867-73; and 13th District (Springfield), 1908-17. Daily record of tax collections, 8th District (Springfield), 1913-17. Records of the 13th District (Springfield), consisting of daily record of tax collections, 1913-17; and miscellaneous records, 1905-17.

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58.5.14 Records of Indiana collection districts

Textual Records (in Chicago): Assessment lists, 1st District (Evansville), 2d District (New Albany), 3d District (Columbus), 4th District (Greensburg), 5th District (Connersville), 6th District (Indianapolis), 7th District (Terre Haute), 8th District (Lafayette), 9th District (South Bend), 10th District (Warsaw), and 11th District (Anderson), 1867-73.

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58.5.15 Records of Iowa collection districts

Textual Records (in Kansas City): Assessment lists, 1st District (Keokuk/Burlington), 1863-74; 2d District (Davenport/Lyons), 1867-74; 3d District (Dubuque), 1867-1912; 3d District (Des Moines), 1913-17; 4th District (Toledo), 1867-1912; 4th District (Burlington), 1913; 5th District (Des Moines), 1866-74; and 6th District (Boone/Marshalltown), 1867-76. Daily record of tax collections, 3d District (Des Moines), 1913-16.

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58.5.16 Records of the Kansas collection district
(Leavenworth/Wichita)

Textual Records (in Kansas City): Assessment lists, 1867-1917. Assessment lists, Miscellaneous Tax, Tobacco, and Distilled Spirits Divisions, 1917.

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58.5.17 Records of Kentucky collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Paducah), 2d District (Greenville), 3d District (Bowling Green), 4th District (Lebanon), 5th District (Louisville), 6th District (Covington), 7th District (Lexington), 8th District (Lancaster), and 9th District (Louisville), 1867-73.

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58.5.18 Records of Louisiana collection districts

Textual Records (in Fort Worth): Assessment lists, 1st District (New Orleans), 2d District (Baton Rouge), and 3d District (Delta), 1867-73, 1910-17.

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58.5.19 Records of Maine collection districts

Textual Records (in Boston): Assessment lists, 1st District (Portland), 2d District (East Wilton), 3d District (Augusta), 4th District (Carmel/Bangor), and 5th District (Ellsworth), 1867-74.

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58.5.20 Records of Maryland collection districts

Textual Records (in Philadelphia): Assessment lists, 1st-3d Districts (Baltimore), 4th District (Cumberland), and 5th District (St. Denis), 1867-73. Assessment lists, District of Maryland (Baltimore), 1893-1919.

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58.5.21 Records of Massachusetts collection districts

Textual Records (in Boston): Assessment lists, 1st District (New Bedford), 1867-74; 3d District (Boston), 1862, 1866-74, 1900-4, 1910-17; 4th District (Boston), 1866-74; 5th District (Newburyport), 1867-74; 6th District (Charlestown), 1867-74; 7th District (Boston), 1867-74; 8th District (Worcester), 1867-74; 9th District (Fitchburg), 1867-74; and 10th District (North Adams), 1867-74. Records of the 3d District (Boston) relating to legacies, claims, and abatements, 1899-1918.

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58.5.22 Records of Michigan collection districts

Textual Records (in Chicago): Assessment lists, 1st District (Detroit), 1867-73, 1870-1918, including Distilled Spirits and Tobacco Divisions, 1917; 2d District (Constantine), 1867-73; 3d District (Hillsdale), 1867-73; 4th District (Grand Rapids), 1867- 73, 1910-22; 5th District (Romeo), 1867-73; and 6th District (Flint), 1867-73. Records of the 1st District (Detroit), including records of tax collections, 1913-17; and rosters of offices and employees, 1898-1928.

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58.5.23 Records of Minnesota collection districts

Textual Records (in Kansas City, except as noted): Assessment lists, 1st District (Rochester), 1867-70 (in Chicago), 1868, 1873-74 (in Chicago), 1876, 1879-81, and 1883; 2d District (St. Paul), 1866-83, and (in Chicago) 1867-74. Assessment lists, consolidated Collection District of Minnesota (St. Paul), 1883- 1911, 1913-17.

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58.5.24 Records of Mississippi collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Brookhaven), 2d District (Jackson), and 3d District (Holly Springs), 1867-73. Assessment lists, 1915-17. Records of special taxes, 1887-90.

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58.5.25 Records of Missouri collection districts

Textual Records (in Kansas City): Assessment lists, 1st District (St. Louis), 1865-74; 2d District (Cape Girardeau), 1867-74; 3d District (Hannibal), 1867-74; 4th District (Louisiana), 1874; 5th District (Carthage), 1869-74; 6th District (St. Joseph), 1865-74; and 6th District (Kansas City), 1910-17. Organization charts, 1st District (St. Louis), 1943-54. Records of the 6th District (Kansas City), consisting of a roster of officers and employees, 1881-1921; and organization charts, 1944-52.

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58.5.26 Records of the Montana collection district (Helena)

Textual Records (in Denver): Assessment lists, 1897-1917.

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58.5.27 Records of the Nebraska collection district (Nebraska
City/Omaha)

Textual Records (in Kansas City): Assessment lists, 1867-1917. Assessment lists, Miscellaneous and Sales Tax Divisions, 1917. Daily record of collections, 1917.

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58.5.28 Records of the Nevada collection district (Carson City)

Textual Records (in San Francisco): Assessment lists, 1867-73.

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58.5.29 Records of New Hampshire collection districts

Textual Records (in Boston): Assessment lists, 1st District (Dover), 2d District (Manchester), and 3d District (Cornish), 1867-74.

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58.5.30 Records of New Jersey collection districts

Textual Records (in New York, except as noted): Assessment lists, 1st-5th Districts, 1867-73. Assessment lists, 5th District (Newark), 1917. Assessment lists, 1st and 2d Districts (Camden), 1866-1917 (in Philadelphia).

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58.5.31 Records of the New Mexico collection district (Santa Fe)

Textual Records (in Denver): Assessment lists, 1883-1916.

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58.5.32 Records of New York collection districts

Textual Records (in New York): Assessment lists, 1st-32d Districts, 1867-73. Assessment lists, 14th District (Albany), 1914-17. Assessment lists, 21st District (Syracuse), 1883-1917. Register of employees, 2d District (Brooklyn), 1885-1919. Records of the 28th, 30th, and 31st Districts (Buffalo), consisting of assessment lists, 1912-17; and a register of employees, 1875- 1919. Assessment lists, 2d and 3d Districts (Manhattan), 1911-17.

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58.5.33 Records of North Carolina collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Weldon), 2d District (New Bern), 3d District (Fayetteville), 4th District (Raleigh), 5th District (Greensboro), 6th District (Salisbury), and 7th District (Asheville), 1867-73. Assessment lists, 1915-17.

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58.5.34 Records of the North Dakota collection district (Fargo)

Textual Records: Assessment lists, interfiled with those of the South Dakota collection district, and signed by the District Director, Aberdeen, SD, for the District of North and South Dakota, 1914-17 (in Kansas City). Assessment lists, Elk Point, 1873 (in Denver).

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58.5.35 Records of Ohio collection districts

Textual Records (in Chicago): Assessment lists, 1st District (Cincinnati), 1867-73; 3d District (Dayton), 1867-73; 4th District (Urbana), 1867-73; 5th District (Findlay), 1867-73; 6th District (Washington Court House), 1867-73; 7th District (Columbus), 1867-73; 8th District (Marysville), 1867-69; 9th District (Sandusky), 1867-73; 10th District (Toledo), 1867-73, 1906-19; 11th District (Portsmouth), 1867-73; 11th District (Columbus), 1906-19; 12th District (Chillicothe), 1867-73; 13th District (Mt. Vernon), 1867-73; 14th District (Wooster), 1867-73; 15th District (Athens), 1867-73; 16th District (St. Clairsville), 1867-73; 17th District (Salem), 1867-73; 18th District (Cleveland), 1867-73; and 19th District (Ashtabula), 1870-73. Records of legacies and distributions, 10th District (Toledo), 1899-1904.

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58.5.36 Records of the Oklahoma collection district (Oklahoma
City)

Textual Records (in Fort Worth): Assessment lists, 1912-17.

Related Records: Additional assessment lists for Oklahoma, 1909- 12, are among the assessment lists for Kansas. See 58.5.16.

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58.5.37 Records of the Oregon collection district (Portland, OR)

Textual Records (in Seattle): Assessment lists, 1867-73, 1910-16. Roster of employees and officers, 1898-1919.

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58.5.38 Records of Pennsylvania collection districts

Textual Records (in Philadelphia): Assessment lists, 1st-24th Districts, 1867-74. Assessment lists, 2d District (Philadelphia), 1890-1917. Assessment lists, 12th District (Scranton), 1874-1917. Assessment lists, 23d District (Pittsburgh), 1883-1917.

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58.5.39 Records of Rhode Island collection districts

Textual Records (in Boston): Assessment lists, 1st District (Providence) and 2d District (Providence), 1867-73.

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58.5.40 Records of South Carolina collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Kingstree), 2d District (Charleston), and 3d District (Columbia), 1866-73. Assessment lists, 1910-17.

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58.5.41 Records of the South Dakota collection district
(Aberdeen)

Textual Records (in Kansas City): Assessment lists, interfiled with those of the North Dakota collection district, and signed by the District Director, Aberdeen, SD, for the District of North and South Dakota, 1914-17.

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58.5.42 Records of Tennessee collection districts

Textual Records (in Atlanta): Assessment lists, 1st District (Johnson City), 2d District (Knoxville), 3d District (Chattanooga), 4th District (Murfreesboro), 5th District (Nashville), 6th District (Clarksville), 7th District (Huntington), and 8th District (Memphis), 1867-73. Assessment lists, 1910-17.

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58.5.43 Records of Texas collection districts

Textual Records (in Fort Worth, except as noted): Assessment lists, 1st District (Galveston), 1867-74; 2d District (Corpus Christi), 1916-17; 3d District (Austin), 1870-74, 1908-17; and 4th District (Tyler/Marshall), 1866-73, 1904, 1910-12. Records of personal taxes, 3d District (Austin), 1866. Records of the 4th District (Tyler/Marshall), consisting of collector's correspondence, 1885-89 (in Washington Area); assessment lists, 5th Division, 1866-67 (in Washington Area); tax returns, 1866-70 (in Washington Area); a register of applications for occupational licenses, 1866-67; record book of abated taxes, 1867-79; record book of cotton shipped, 1866-67; and miscellaneous records, 1866- 74.

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58.5.44 Records of the Utah collection district (Salt Lake City)

Textual Records (in Denver): Assessment lists, 1868-74.

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58.5.45 Records of Vermont collection districts

Textual Records (in Boston): Assessment lists, 1st District (Burlington), 1864, 1867-73; 2d District (St. Johnsbury), 1867- 74; and 3d District (Burlington), 1869-74.

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58.5.46 Records of Virginia collection districts

Textual Records (in Philadelphia): Assessment lists, 1st District (Onancock), 2d District (Petersburg), and 3d District (Richmond), 1867-73. Assessment lists, 6th District (Richmond), 1914-17.

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58.5.47 Records of the Washington collection district
(Olympia/Tacoma)

Textual Records (in Seattle): Assessment lists, 1869-70, 1909-17.

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58.5.48 Records of West Virginia collection districts

Textual Records (in Philadelphia): Assessment lists, 1st District (Wheeling), 2d District (Grafton), and 3d District (Huntington), 1867-73.

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58.5.49 Records of Wisconsin collection districts

Textual Records (in Chicago): Assessment lists, 1st District (Milwaukee), 1867-73, 1878-1917; 2d District (Madison), 1868-73, 1871-1917; 3d District (Oshkosh), 1869-73; 4th District (New London), 1867-71; 5th District (Sparta), 1867-78; and 6th District (Sparta), 1869-73.

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58.5.50 Records of the Wyoming collection district (Cheyenne)

Textual Records (in Denver): Assessment lists, 1875-83.

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58.6 Records of the Internal Revenue Service
1916-96

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58.6.1 Records of the Statistics of Income Branch, Statistics
Division, Office of the Assistant Commissioner for Planning and
Research

Textual Records: Publications, 1971-91.

Machine-Readable Records: Individual Tax Model File, 1960-78 (16 data sets), with supporting documentation, 1960-84. State Tax Model, 1977-78 (2 data sets), with supporting documentation, 1977-80. Corporate Sourcebook, 1965-80 (16 data sets), with supporting documentation, 1965-82. Decedent Public Use File, 1974-77 (1 data set), with supporting documentation, 1969-84. See also 58.9.

Related Records: Interagency Data Linkages Study and Exact Match Study in RG 47, Records of the Social Security Administration. Estate and Gift Tax Study in RG 56, General Records of the Department of the Treasury.

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58.6.2 Records of the Operations Analysis Division, Office of the
Assistant Commissioner for Planning and Research

Machine-Readable Records: Taxpayer Attitudes Survey, 1966, 1984, with supporting documentation, 1966-84 (3 data sets). See also 58.9.

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58.6.3 Records of the Public Affairs Division, Office of the
Assistant to the Commissioner for Public Affairs

Textual Records: News releases, 1950-89.

Motion Pictures: Garroway Talks Taxes, providing an overview of the IRS and answering questions about filling out income tax returns, 1966 (1 reel). See also 58.8.

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58.6.4 Records of the Alcohol, Tobacco, and Firearms Division,
Office of the Assistant Commissioner for Compliance

Textual Records: Correspondence, 1917-43. IRS legislative reference files, 65th to 85th Congress, 1916-56.Policy documents, 1925-58.Administrative documents, 1925-50. Regulations, 1931-59. Manuals, 1934-58.Criminal case histories and criminal intelligence files, 1925-60. Records relating to the floor stocks tax, 1951. Public affairs materials, 1955-63.

Motion Pictures: That's What It's All About, 1969, explaining the Gun Control Act of 1968 (2 reels). See also 58.8.

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58.6.5 Records of the Taxpayer Information and Education Branch,
Taxpayer Service Division, Office of the Assistant Commissioner
for Taxpayer Service and Returns Processing

Motion Pictures: Tell It Like It Is-IRS Tells You How (1 reel), Right on the Button (1 reel), Moonshine and Taxes (1 reel), and Since the Beginning of Time (1 reel), public distribution films describing taxpayer services available from IRS, explaining tax laws, and answering tax questions from the elderly and disabled, 1966-80. See also 58.8.

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58.6.6 Records of the National Computer Center (Martinsburg, WV)

Textual Records: Memoranda on organization and staffing, 1977-96. Monthly newsletters, 1985-96.

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58.6.7 Records of the Midwest Regional Office (Chicago, IL)

Textual Records: Records relating to the federal/state tax coordination agreement, 1961-71 (in Chicago). Records of the St. Louis, MO, District Office, consisting of case files of the Economic Stabilization Program, Phase II, 1970-74 (161 lin. ft., in Kansas City).

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58.7 Cartographic Records (General)

See Maps under 58.4.8.

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58.8 Motion Pictures (General)

See under 58.6.3, 58.6.4, and 58.6.5.

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58.9 Machine-Readable Records (General)

County to county, state to state, and county income migration flow data, 1978-92 (21 data sets). Partnership source book data file, 1957-83 (1 data set). Private foundation study files, 1974, 1982-90 (9 data sets). Individual tax model study files, 1979-86 (8 data sets). Corporation source book study files, 1985-87 (3 data sets).

See under 58.6.1 and 58.6.2.

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58.10 Still Pictures (General)

Photographs of the IRS National Headquarters Building and other facilities, 1988-95 (FAC, 394 images). Photographic and photomechanical portraits of IRS Commissioners and Chief Counsels, 1988-95 (CCC, SP, 154 images). Photographs of prominent IRS officials and events, 1986-95 (OFF, 550 images). Photographs and engravings relating to historical tax issues and IRS tax collection and law enforcement activities, 1988-95 (GHF, 1,400 images).


Bibliographic note: Web version based on Guide to Federal Records in the National Archives of the United States. Compiled by Robert B. Matchette et al. Washington, DC: National Archives and Records Administration, 1995.
3 volumes, 2428 pages.

Ordering information

This Web version is updated from time to time to include records processed since 1995.


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