How Much Did You Make This Year? Send It In!

Most people know that Thomas Jefferson wrote the framework for the Declaration of Independence. No one has to tell you who authored the Monroe Doctrine. And who could forget the Mann behind the Mann Act? But who knows who writes the IRS tax-instruction booklets?

January 27, 4:00 p.m. U.S. Internal Revenue Service, Atlanta office:

Question:  I’d like some information. Could you tell me who writes the instructions for the 1040 Federal Income Tax Forms?

Answer:  Well, Honey, I imagine a lot of smart lawyers up in Washington.

Q:  How many is lots?

A:  Hundreds of them do this, but if you want more information, write to the Commissioner of Internal Revenue in Washington.

January 27, letter:  Dear Sir, No one in the Atlanta tax office seems to know the answer to my question. Could you please inform me who writes the instructions for the federal income tax forms? Are they all lawyers? 

January 28,   Call-in TV Program: Q: Who writes the instructions for the federal income tax forms? A: The technical division of the IRS made up of educators.

Q: What kind of educators? A: Educators whom the IRS trains in tax law.

Q: Let me get this straight. You put lots of teachers in a room, train them in tax law and then they write the instructions for the income tax forms? A: No. They have separate offices.

January 29, Switch on car radio:  Guest: If your visitors have further questions, about filling out their tax forms, we have a number they can call. Host: How can they be assured they are getting the correct answers? Guest: We try to train our people carefully, but the Internal Revenue Service doesn’t guarantee any of the answers you receive from their employees. Switch off car radio.

February 3, Long distance call from Washington, DC:  IRS: Hello, I am a staff assistant for the Director of Internal Revenue calling in response to your letter.

Reporter: I’m glad you called. I’d like to know who writes the instructions for the IRS forms. IRS: A branch in the national office employs 40 people. Most of them have had agent experience in the field and have CPA, auditing and accounting backgrounds. We don’t do too much hiring off the street. Reporter: I’m glad to hear that.

IRS: There are also six writer-editors with English backgrounds. One is an expert in readability. Reporter: I figured you’d have at least one of those. IRS: We also have tax law specialists to interpret the code, regulations and revenue rulings. In May or June, we have open meetings around the country where the general public can tell us what’s wrong with the tax forms. Reporter: Do regular people attend those meetings? IRS: Rarely. We usually get CPA’s, Attorneys, Bankers and Computer folks.

Reporter: Okay, but 40 people can’t sit down and write the first draft. Who does that? IRS: A fellow named Art Shultz. Reporter: Isn’t that the same guy who draws PEANUTS?  IRS: That’s not funny! Copies of the draft go to an outside branch that represents each area including criminal investigation people.

Reporter: So to do this work, it is best to have an accounting or law background? IRS: Yes, but the job description doesn’t require either lawyers or accountants. Reporter: I guess that’s so you won’t get a lawyer or accountant off the street. IRS: What did they tell you in the Atlanta office? Reporter: They told me that hundreds of smart lawyers in Washington are writing instructions for us.

IRS: Actually, we’ve found that often people in the field don’t know exactly what we’re doing here in Washington. I know that because I was out in the field for years before I got this job.

So here’s what we learned: It takes 40 experts, sitting in separate offices, 52 weeks to write the instructions. And, if you don’t understand them and call the IRS for enlightenment, they are not responsible for the wrong answers they may give you.

Esther Blumenfeld (adapted from “Why Fool’s Day is in April,” by Esther Blumenfeld and Lynne Alpern, CREATIVE LOAFING April, 2, 1983)