Internal Revenue Service Federal Employee/Retiree Delinquency Initiative (FERDI) Civilian / Military /Retiree Summary Report Sept.

30, 2011

Category

Population1 % Change
0.8% 0.5% -0.3%

FERDI Taxpayer Count2

(Excluding Installment Agreements)

Balance Owed

(Excluding Installment Agreements)

Delinquency Rate3 2011 2010

2011
CIVILIAN EMPLOYEES CIVILIAN RETIRED MILITARY ACTIVE DUTY MILITARY RESERVE/ GUARD MILITARY RETIRED

2010 2,952,005 1,883,846 1,473,343 1,319,695 2,167,934 9,796,823

2011 107,658 47,647 29,638 32,290 94,333 311,566

2010 98,291

% Change
9.53%

2011 $1,012,998,984 $532,945,468 $109,790,245 $219,982,038 $1,643,693,782 $3,519,410,517

2010 $1,034,384,138 $469,896,027 $111,027,905 $228,836,638 $1,576,023,976 $3,420,168,684

% Change
-2.07% 13.42% -1.11%

2,976,279 1,893,748 1,468,364 1,315,445 2,177,337 9,831,173

3.62% 3.33% 2.52% 1.98% 2.02% 2.00% 2.45% 2.37% 4.33% 3.83% 3.17% 2.85%

37,258 27.88% 29,482 31,299

0.53%

-0.3% 0.4% 0.4%

3.17%

-3.87% 4.29% 2.90%

TOTAL:

83,051 13.58% 279,381 11.52%

Notes: 1 Population Data Sources: Civilian: OPM Employment and Trends, Table 9 - Federal Civilian Employment and Payroll by Branch, Selected Agency, Mar. 2011 and DMDC Non-Appropriated Funds (NAF) Organization Report, Sept. 2011 Reserve/Guard: DoD DMDC Guard & Reserves Summary Strength Report, Sept. 2011 Retired Military: DoD DMDC, Sept. 2011 Civil Service Retirement: OPM Ret & Ins Svc, Budget & Admin Svcs Div, 10/1/11 2 For the purpose of this table, an employee is considered delinquent if he has an unresolved federal income tax delinquency in the form of a balance owed and/or an unfiled tax return. Accounts in currently not collectible, combat zone, offer in compromise, or bankruptcy/litigation status are included. Employees in installment agreements are excluded. 3 Number of delinquent employees / total workforce.

Internal Revenue Service Federal Employee/Retiree Delinquency Initiative (FERDI)

Civilian / Military / Retiree Detail Report Sept. 30, 2011

Dept/Agency/Category1 Executive Departments

Department of Agriculture Department of the Air Force Department of the Army Department of Commerce Department of Defense Department of Education Department of Energy Department of Health and Human Services Department of Homeland Security Department of Housing and Urban Development Department of the Interior Department of Justice Department of Labor Department of the Navy Department of State Department of Transportation Department of the Treasury Department of Veterans Affairs

Taxpayer Count2
2,711 7,467 13,556 1,641 5,743 201 370 3,454 5,844 431 2,066 2,552 538 8,782 411 1,531 1,289 13,594 64 76 497 40 64 229 104 32 474 72 167 377 114 12 47 70 171 109 237 328 2,453 327 174 112 80 22,404

Balance Owed
$22,614,256 $56,535,251 $106,348,297 $18,814,557 $48,919,845 $2,435,862 $4,183,769 $44,629,276 $44,126,734 $5,939,176 $18,482,476 $20,231,078 $7,422,453 $72,832,642 $4,243,216 $18,146,515 $9,312,010 $142,938,363 $999,650 $422,734 $6,171,958 $333,485 $903,248 $3,112,010 $1,499,850 $185,480 $5,472,903 $911,307 $2,326,609 $4,038,178 $356,956 $20,957 $548,470 $581,918 $1,743,754 $898,025 $3,724,408 $3,020,376 $22,077,649 $5,045,188 $1,653,897 $1,861,733 $732,366 $215,188,284

Workforce3
105,126 202,268 312,882 47,626 148,582 4,620 16,381 85,642 198,242 9,758 77,225 116,273 16,298 243,612 12,595 57,721 119,020 316,480 1,744 1,243 18,777 1,902 1,784 8,358 1,873 1,135 12,739 3,191 2,195 18,632 3,521 1,175 1,733 1,464 6,272 3,846 4,665 4,952 67,136 12,735 3,894 2,479 4,111 623,378

Delinquency Rate4
2.58% 3.69% 4.33% 3.45% 3.87% 4.35% 2.26% 4.03% 2.95% 4.42% 2.68% 2.19% 3.30% 3.60% 3.26% 2.65% 1.08% 4.30% 3.67% 6.11% 2.65% 2.10% 3.59% 2.74% 5.55% 2.82% 3.72% 2.26% 7.61% 2.02% 3.24% 1.02% 2.71% 4.78% 2.73% 2.83% 5.08% 6.62% 3.65% 2.57% 4.47% 4.52% 1.95% 3.59%

Large Independent Agencies (1,000 or more employees)

Broadcasting Board of Governors Court Services and Offender Supervision Agency Environmental Protection Agency Executive Office of the President Federal Communications Commission Federal Deposit Insurance Corporation Federal Reserve System - Board of Governors Federal Trade Commission General Services Administration Government Accountability Office Government Printing Office National Aeronautics and Space Administration National Archives and Records Administration National Credit Union Administration National Labor Relations Board National Science Foundation Office of Personnel Management Securities and Exchange Commission Small Business Administration Smithsonian Institution Social Security Administration Tennessee Valley Authority U.S. Agency for International Development U.S. Equal Employment Opportunity Commission U.S. Nuclear Regulatory Commission U.S. Postal Service

Internal Revenue Service Federal Employee/Retiree Delinquency Initiative (FERDI)

Civilian / Military / Retiree Detail Report Sept. 30, 2011

Taxpayer Count2 Medium Independent Agencies (100-999 employees) Dept/Agency/Category1

Armed Forces Retirement Home Commodity Futures Trading Commission Consumer Product Safety Commission Corporation for National and Community Service Defense Nuclear Facilities SafetyBoard Export-Import Bank of the United States Farm Credit Administration Federal Election Commission Federal Housing Finance Agency Federal Labor Relations Authority Federal Maritime Commission Federal Mediation and Conciliation Service Int'l Boundary and Water Comm: U.S. and Mexico Merit Systems Protection Board Millennium Challenge Corporation National Endowment for the Arts National Endowment for the Humanities National Transportation Safety Board Overseas Private Investment Corporation Peace Corps Pension Benefit Guaranty Corporation Presidio Trust Railroad Retirement Board Selective Service System U.S. Holocaust Memorial Museum U.S. International Trade Commission U.S. Office of Special Counsel U.S. Tax Court Advisory Council on Historic Preservation American Battle Monuments Commission Committee for Purchase from People Who Are Blind or Severely Disabled Federal Mine Safety and Health Review Commission Federal Retirement Thrift Investment Board Institute of Museum and Library Services Inter-American Foundation Medicaid and CHIP Payment Action Commission Medicare Payment Advisory Commission Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation National Capital Planning Commission National Council on Disability National Mediation Board Occupational Safety and Health Review Commission Office of Navajo and Hopi Indian Relocation 16 15 20 17 x 11 6 15 11 7 x 7 13 8 11 7 5 12 8 19 36 8 26 9 7 11 4 5 3 x x x 4 x 3 x 3 5 x x x x x

Balance Owed
$96,233 $78,486 $194,164 $336,123 x $240,761 $25,172 $90,056 $211,700 $11,523 x $51,076 $33,698 $48,362 $13,020 $35,445 $73,521 $94,333 $84,031 $111,492 $434,787 $114,210 $295,460 $79,482 $37,567 $117,455 $28,492 $51,516 $1,336 x x x $49,776 x $2,021 x $685 $2,943 x x x x x

Workforce3
278 665 548 608 111 401 291 349 618 140 127 244 267 216 287 180 190 418 222 896 978 325 964 174 188 391 110 198 55 32 31 72 99 90 43 34 52 55 43 26 50 57 41

Delinquency Rate4
5.76% 2.26% 3.65% 2.80% x 2.74% 2.06% 4.30% 1.78% 5.00% x 2.87% 4.87% 3.70% 3.83% 3.89% 2.63% 2.87% 3.60% 2.12% 3.68% 2.46% 2.70% 5.17% 3.72% 2.81% 3.64% 2.53% 5.45% x x x 4.04% x 6.98% x 5.77% 9.09% x x x x x

Small Independent Agencies (between 25 and 100 employees)

Internal Revenue Service Federal Employee/Retiree Delinquency Initiative (FERDI)

Civilian / Military / Retiree Detail Report Sept. 30, 2011

Dept/Agency/Category1
Recovery Act Accountability and Transparency Board United States Access Board (Architectural and Transportation Barriers Compliance Board) U.S. African Development Foundation U.S. Chemical Safety and Hazard Investigation Board U.S. Commission on Civil Rights U.S. Election Assistance Commission U.S. Office of Government Ethics Valles Caldera Trust Other5

Taxpayer Count2
x x x x 4 x 4 x 4,689 454 234 894 107,658 29,638 32,290 47,647 94,333 311,566

Balance Owed
x x x x $12,120 x $4,272 x $53,731,527 $8,881,934 $1,936,249 $12,702,984 $1,012,998,984 $109,790,245 $219,982,038 $532,945,468 $1,643,693,782 $3,519,410,517

Workforce3
40 43 31 41 44 46 75 57

Delinquency Rate4
x x x x 9.09% x 5.33% x

Legislative and Judicial

U.S. House of Representatives U.S. Senate Administrative Office of the U.S. Courts 12,247 7,030 33,765 2,976,279 1,468,364 1,315,445 1,893,748 2,177,337 9,831,173 3.71% 3.33% 2.65% 3.62% 2.02% 2.45% 2.52% 4.33% 3.17%

Total Civilians:6 Military

Active Duty Military Military Reserve/Guard

Retirees
Civilian Retired Military Retired

Grand Total:
Notes:

Agencies with 25 or less employees not shown on this report. Includes all balance due and potential nonfiler accounts, excluding accounts in installment agreement status. 3 Workforce data sources are the U.S. Office of Personnel Management (OPM) and Department of Defense, Defense Manpower Data Center. 4 The Delinquency Rate is calculated by dividing the number of delinquent taxpayers by Workforce. Tax delinquency is defined as having a balance due and/or potential nonfiler account, excluding those accounts in installment agreement status. For small agencies, changes in the number of delinquent employees disproportionately affect the delinquency rate. 5 Includes employees of federal agencies that do not submit workforce information to the OPM Central Personnel Data File. Generally includes employees of the legislative branch and security agencies. Data is obtained through an annual match of internal W-2 records, where available. 6 The total civilian workforce and balance owed exceed the sum of the agencies shown because agencies with 25 or less employees, or no delinquent employees, are included.
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