Since 1916, SOI has been authorized to prepare a series of reports and publications in accordance with IRC 6108, Statistical Publications and Studies.

SOI programs fulfill a statutory requirement for producing statistics on the operation of the tax law under IRC 6108, Statistical publications and studies. Under IRC 6108(a), "the Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable."

SOI performs related research and other statistical functions needed to meet this requirement. SOI also assists in the quality measurement programs of the Service.

SOI programs include studies of:

Implementation of programs occurs in the

SOI also furnishes technical guidance and direction to the submission processing centers and Martinsburg Computing Center to implement the SOI programs. Such guidance may be related to any phase of the statistical work, including the identification of problems and the development of solutions, and often requires written procedures, including those necessary for the selection of samples.

To assure that program implementation is correct, SOI evaluates the SOI work performed by the submission processing centers through:

SOI conducts special statistical studies based on tax returns or performs certain functions related to statistical studies, often on a reimbursable basis. In the latter capacity, it provides data to agencies and individuals authorized by the Internal Revenue Code to receive tax return information for statistical use.

Major SOI products include the annual SOI reports compiled from individual and corporation income tax returns, which feature income statement, balance sheet and tax data by industry and form type. Customers most frequently use:

SOI also compiles a "Source Book" of corporation statistics, by asset size for more detailed industries than those included in the published annual report.

SOI also compiles historical data tables for corporations, sole proprietorships, and partnerships. Most SOI studies are summarized for public use in the SOI Bulletin. The Bulletin includes

Copies of SOI reports for official use are distributed

SOI makes its reports available to the general public on http://www.irs.gov/uac/Tax-Stats-2. These Web pages include annual reports, Source Books, historical data, SOI Bulletins, tabulations, and microdata files for tax-exempt organizations.

SOI produces public-use files as a by-product of some of its programs. In most cases, because of the need to preserve taxpayer confidentiality, the files consist of tabulated data on the Tax Stats Web pages. However, the Web pages include individual records for tax-exempt organizations, which are required to make their returns available to the public. Additionally, SOI produces a public-use file of individual income tax returns, which contains separate tax return records, stripped of identifying information and edited to prevent disclosure.

The submission processing center where the return was filed will take one of the following actions:

Returns requested by other IRS offices may be photocopied or imaged and the photocopy or image may be statistically processed in lieu of the original. In this case, the original is sent immediately to the requester. Also, all pages of the return, plus any supporting schedules that may be attached to it, are photocopied or imaged for statistical processing.

As stated in IRM 1.13.3.1.3.3, such photocopying is not charged to SOI.

After statistical processing has been completed, the photocopy is destroyed.

IRS requests for services from SOI for special studies or tabulations involving new projects or changes in recurring projects must be submitted in writing, with specifications as complete and defined as possible. Provide clear specifications that are mutually understandable to both the requester and the SOI project manager. Be sure to cover both the source and availability of the basic data, content, presentation, and timing of the results.

If assistance is needed. Division project managers will work out the specifications with the requester. Consulting with SOI at an early stage before plans are set will facilitate the undertaking of a study.

Specifications should clear and mutually understandable and should cover both the source and availability of the basic data and the content, presentation, and timing of the results.

Submit in-service requests to the Director, SOI.

Requests from National Headquarters Divisions should be addressed to the Director, SOI Division, and signed by the Director), National Director, or Business Operating Division Commissioner.

Requests from other IRS offices should be signed by the appropriate Director or Business Operating Division Commissioner.

All requests for special statistical studies that do not require release of identifiable taxpayer information must be in writing to the Director, SOI unless otherwise specified below.

Requests for taxpayer data in unidentifiable form by Federal agencies that are also authorized access to specific identifiable taxpayer information for statistical purposes under IRC 6103 must be in writing to the Commissioner and be coordinated by SOI with the Office of Governmental Liaison and Disclosure (GLD).

Requests for identifiable taxpayer data (or for special statistical studies requiring taxpayer data in identifiable form) by either the Department of Commerce (i.e., Bureau of Economic Analysis or Bureau of the Census) which is authorized access to certain identifiable taxpayer data for specified statistical purposes (IRC 6103(j)) or the Social Security Administration which is authorized similar access for purposes of administering the social security laws (IRC 6103(l)), must be in writing and must be coordinated by SOI with the Office of GLD.

By agreement, annual requests from the Census Bureau from the Secretary are directed to the Commissioner Internal Revenue. Address requests outside the scope of annual requests to the Treasury Secretary.

In the case of the Bureau of Economic Analysis or the Social Security Administration, the written requests may be to the Commissioner of Internal Revenue (as the Secretary's delegate) from the Secretary of Commerce or from the Commissioner, Social Security Administration, respectively.

Requests by Treasury for taxpayer data in identifiable form for tax administration purposes (defined in IRC 6103(b)) do not have to be in writing (IRC 6103(h)). IRC 6103(j)(3) sets forth conditions under which certain requests must be in writing if they require access to taxpayer data in identifiable form for statistical use.

Requests for identifiable taxpayer data (or for statistical studies requiring taxpayer data in identifiable form) by the JCT (IRC 6103(f)) must be in writing to the Commissioner from the Chairman of the Committee or from its Chief of Staff.

Requests by other committees of Congress (IRC 6103(f)) for identifiable data (or for statistical studies requiring taxpayer data in identifiable form) must be in writing to the Commissioner and can be signed only by the Committee Chairman. SOI must coordinate such requests with the Office of Disclosure, Disclosure Litigation Division, or Legislative Affairs Division, as necessary.

Requests for data in either identifiable or unidentifiable form by State tax administrators must be coordinated by the SOI with the Office of Privacy, Governmental Liaison, and Disclosure.

Besides the coordination for purposes of avoiding possible unauthorized disclosure of identifiable taxpayer information, the SOI must make the appropriate arrangements for coordinating the statistical requests it receives that require use of data processing facilities or other resources in the field offices, submission processing centers, or Martinsburg Computer Center.