Review of Taxpayer Privacy Issues: Hearing Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, Second Session, July 30, 1980 |
Other editions - View all
Common terms and phrases
appeal application authority bank books and records civil Commissioner KURTZ Committee compliance confidential CONGRESS THE LIBRARY corporations court order criminal investigation delay Department of Justice disclose disclosure provisions district court ex parte order existing law Federal agency Federal criminal federal law enforcement Fifth Amendment filed Financial Privacy GCM's GIBBONS grand jury improper purpose individual information sought Internal Revenue Code Internal Revenue Service IRS agents issue JENKINS Justice Department law enforcement agencies legislation liability LIBRARY OF CONGRESS litigation ment motion to quash narcotics trafficking NATHAN nonreturn information nontax crime Nunn bill obtain organized crime person present law private letter rulings probative evidence problem procedures proceeding prosecutors protection recordkeeper Senator Nunn Senator WEICKER specific statute subcommittee subsection summons enforcement summons provisions tax information tax investigation tax laws Tax Reform Act tax returns taxpayer return information third parties tion United United States Attorneys violation written request
Popular passages
Page 97 - Experience should teach us to be most on our guard to protect liberty when the Government's purposes are beneficent. Men born to freedom are naturally alert to repel invasion of their liberty by evil-minded rulers. The greatest dangers to liberty lurk in insidious encroachment by men of zeal, well-meaning but without understanding.
Page 147 - ... whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability...
Page 163 - States confers an unconditional right to intervene; or (2) when the applicant claims an interest relating to the property or transaction which is the subject of the action and he is so situated that the disposition of the action may as a practical matter impair or impede his ability to protect that interest, unless the applicant's interest is adequately represented by existing parties.
Page 167 - ... (3) Except with respect to the records made available under paragraphs (1) and (2) of this subsection, each agency, upon any request for records which (A) reasonably describes such records and (B) is made in accordance with published rules stating the time, place, fees (if any), and procedures to be followed, shall make the records promptly available to any person.
Page 166 - Each agency, in accordance with published rules, shall make available for public inspection and copying — (A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; (B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register...
Page 154 - Commissioner, the witness may challenge the summons on any appropriate ground. This would include, as the circuits have held, the defenses that the material is sought for the improper purpose of obtaining evidence for use in a criminal prosecution, Boren v.
Page 99 - A full and complete statement as to whether or not other investigative procedures have been tried and failed or why they reasonably appear to be unlikely to succeed if tried or to be too dangerous; (d) A statement of the period of time for which the interception is required to be maintained.
Page 120 - custodian" is a person so designated in a manner prescribed in this act; the term includes a successor custodian. (g) A "financial institution" is a bank, a federal savings and loan association, a savings institution chartered and supervised as a savings and loan or similar institution under federal law or the laws of a state [or a federal credit union or a credit union chartered and supervised under the laws of a state . . .]; a "domestic financial institution...
Page 122 - Secretary, the court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records, "(h) JURISDICTION OF DISTRICT COURT.
Page 122 - ... is the person with respect to whose liability the summons is issued (or is the agent, nominee, or other person acting under the direction or control of such person) , then the running of any period of limitations under section 6501 (relating to the assessment and collection of tax) or under section 6531 (relating to criminal prosecutions...