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Senate
on the Judiciar ubern

ebeannette
tive Practice and Procedure.

IRS DISCLOSURE

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U.S. GOVERNMENT PRINTING OFFICE

42-846

WASHINGTON : 1974

COMMITTEE ON THE JUDICIARY

JAMES 0. 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

STROM THURMOND, South Carolina BIRCH BAYH, Indiana

CHARLES MCC, MATHIA'S, JR., Maryland QUENTIN N. BURDICK, North Dakota EDWARD J. GURNEY, Florida JOHN V. TUNNEY, California

THOMAS M. SUSMAN, Chief Counsel

ANN L. PHILLIPPI, Staff Assistant
JANET F. ALBERGHINI, Staff Assistant

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Hearings held on:

April 1, 1974.

July 31, 1974_-

Testimony of:

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.-
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 breakdown of White House tax check requests---

IRS Manual, provisions on special tax check report..

IRS Manual refund procedures---

IRS rules for processing of special cases--

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.-

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

lease (August 9, 1974).

Current status of release of Internal Revenue Manual..

IRS Manual transmittal.--

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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