IRS Disclosure

ited

Serate
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Judi
tive Practice and Procedure.
IRS DISCLOSURE

HEARINGS

BEFORE THE

SUBCOMMITTEE ON

4 - MAR - 5
Copy 1975

ADMINISTRATIVE PRACTICE AND PROCEDURE

OF THE

COMMITTEE ON THE JUDICIARY
UNITED STATES SENATE

NINETY-THIRD CONGRESS

COMMITTEE ON THE JUDICIARY

JAMES O. EASTLAND, Mississippi, Chairman

JOHN L. MCCLELLAN, Arkansas

SAM J. ERVIN, JR., North Carolina
PHILIP A. HART, Michigan

EDWARD M. KENNEDY, Massachusetts
BIRCH BAYH, Indiana

QUENTIN N. BURDICK, North Dakota ROBERT C. BYRD, West Virginia JOHN V. TUNNEY, California

ROMAN L. HRUSKA, Nebraska
HIRAM L. FONG, Hawaii
HUGH SCOTT, Pennsylvania

STROM THURMOND, South Carolina
MARLOW W. COOK, Kentucky

CHARLES MCC. MATHIAS, JR., Maryland
ROBERT P. GRIFFIN, Michigan
EDWARD J. GURNEY, Florida

SUBCOMMITTEE ADMINISTRATIVE PRACTICE AND PROCEDURE EDWARD M. KENNEDY, Massachusetts, Chairman

PHILIP A. HART, Michigan
BIRCH BAYH, Indiana

QUENTIN N. BURDICK, North Dakota
JOHN V. TUNNEY, California

STROM THURMOND, South Carolina CHARLES MCC. MATHIAS, JR., Maryland EDWARD J. GURNEY, Florida

THOMAS M. SUSMAN, Chief Counsel
ANN L. PHILLIPPI, Staff Assistant
JANET F. ALBERGHINI, Staff Assistant

(II)

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Alexander, Donald L., Commissioner, Internal Revenue Service. Ac-

companied by: Meade Whitaker, Chief Counsel; Lawrence B. Gibbs,

Assistant Commissioner (Technical); Anita F. Alpern, Deputy As-

sistant Commissioner (Planning and Research); Charles A. Gibb,

Chief, Disclosure Staff, Office of Assistant Commissioner (Compli-

ance); Harold T. Flanagan, Director, Disclosure Division Office of

Chief Counsel; and Burke W. Willsey, Assistant to the Commis-

sioner

Caplin, Mortimer, former Commissioner of Internal Revenue Service,

Washington, D.C_.

Field, Thomas, executive director, Tax Analysts and Advocates, Wash-

ington, D.C_.

Long, Mr. and Mrs. Philip, Bellevue, Wash_-_.

Exhibits:

Special Service staff activities, IRS Manual supplement_.

Letter from Arthur J. Maren, publisher of Freedom to Senator

Edward M. Kennedy, March 25, 1974 (Enclosure: Release of IRS

and other telephone directories to the public, IRS Manual supple-

ment)

Letter from Lawrence E. Wilber, contributing editor of Freedom to

Senator Edward M. Kennedy, March 29, 1974..

Page

List of outstanding Freedom of Information Act requests to the IRS

from Mr. and Mrs. Long---

Material on practice by executive branch of examing individual tax

returns, Congressional Record, April 16, 1970_--

IRS information notice on disclosure of tax returns and tax informa-

tion to members of the White House staff..

IRS Manual announcing suspension of the sensitive case program.

Correspondence relating to IRS suspension of previous sensitive case

reporting from Donald C. Alexander to Senator Edward M. Ken-

nedy, November 13, 1974____

136

IRS policy concerning prospective disclosure of tax rulings, news re-

lease (August 9, 1974).

140

Current status of release of Internal Revenue Manual_

IRS Manual transmittal_

148

152

Correspondence relating to use of "Official Use Only" classification

from Donald C. Alexander to Senator Edward M. Kennedy, October

2, 1974 (Enclosure: IRS Manual transmittal)_

Statistics of income series----

IRS supplementary information on Irish and Brandon cases__.

Correspondence relating to reduction in charges for copies of docu-

ments from Donald C. Alexander to Senator Edward M. Kennedy,

October 23, 1974 (Enclosure: News release, October 15, 1974)-

Correspondence relating to freedom of information requests from

Donald C. Alexander to Senator Edward M. Kennedy, July 29, 174__

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