IRS Disclosure: Hearings Before the Subcommittee on Administrative Practice and Procedure of the Committee on the Judiciary, United States Senate, Ninety-third Congress, Second Session ... April 1 and July 31, 1974 |
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Page 8
... account for some of the hardening of position , which Sue Long just mentioned . Mr. CAPLIN . I might add , Senator , that these laws and regulations are administered by human beings and it is not always clear who hap- pened to be ...
... account for some of the hardening of position , which Sue Long just mentioned . Mr. CAPLIN . I might add , Senator , that these laws and regulations are administered by human beings and it is not always clear who hap- pened to be ...
Page 10
... accounting methods and accounting . And what we call determinations of earnings and profits . Contrast that with 617 published revenue procedures and published revenue rulings , which were put into the Internal Revenue Bulletin * Tax ...
... accounting methods and accounting . And what we call determinations of earnings and profits . Contrast that with 617 published revenue procedures and published revenue rulings , which were put into the Internal Revenue Bulletin * Tax ...
Page 14
... accounting methods and the like , but the bulk of the rulings are discretionary rulings . The Service provides this very fine machinery for taxpayers and I think tax- payers should be willing to pay the price of having their ruling dis ...
... accounting methods and the like , but the bulk of the rulings are discretionary rulings . The Service provides this very fine machinery for taxpayers and I think tax- payers should be willing to pay the price of having their ruling dis ...
Page 24
... ACCOUNTING OFFICE AUDIT OF IRS Senator KENNEDY . Just before we continue , Mr. and Mrs. Long , I think we in the Congress have a very high regard for the General Accounting Office , for example , in inquiring into agency operations . I ...
... ACCOUNTING OFFICE AUDIT OF IRS Senator KENNEDY . Just before we continue , Mr. and Mrs. Long , I think we in the Congress have a very high regard for the General Accounting Office , for example , in inquiring into agency operations . I ...
Page 35
... account , they can take his automobile , and in some areas they give him a time payment plan but there is practically no instruc- tions to staff on being consistent from one end of the Service to the other . I think this is one area ...
... account , they can take his automobile , and in some areas they give him a time payment plan but there is practically no instruc- tions to staff on being consistent from one end of the Service to the other . I think this is one area ...
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Common terms and phrases
action agency ALEXANDER amendments appeal applicable Assistant Commissioner Attorney audit authorized Caplin Chairman Chief Counsel classification Code Committee compliance confidential CONGRESS THE LIBRARY contain Court decision Department determination letter disclosed Disclosure Staff Division documents employees exempt from disclosure Federal Register files Freedom of Information furnished Government guidelines income tax income tax returns Information Act inspection and copying instructions Internal Revenue Bulletin Internal Revenue Manual Internal Revenue Service intra-agency memorandums involved issued Johnnie Walters LIBRARY OF CONGRESS litigation Manual Supplement matter ment Mollenhoff National Office operating paragraph person personnel President private letter rulings procedures Public Information public inspection published pursuant reading rooms records Regional regulations relating release request response revenue rulings section 552 Senator KENNEDY sensitive specific statement statistics statute submitted tax information tax returns taxpayer Technical telephone tion Treasury White House WILLIAMS of Delaware
Popular passages
Page 223 - Investigatory files compiled for law enforcement purposes except to the extent available by law to a party other than an agency...
Page 218 - ... (8) contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions; or (9) geological and geophysical information and data, including maps, concerning wells.
Page 215 - Columbia, has jurisdiction to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complainant.
Page 216 - ... (B) statements of the general course and method by -which its functions are channeled and determined, including the nature and requirements of all formal and informal...
Page 185 - The notice shall include: (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the legal authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
Page 262 - But the general policy against invading the privacy of an attorney's course of preparation is so well recognized and so essential to an orderly working of our system of legal procedure that a burden rests on the one who would invade that privacy to establish adequate reasons to justify production through a subpoena or court order.
Page 170 - Executive order! (2) related solely to the internal personnel rules and practices of an agency; (3) specifically exempted from disclosure by statute; (4) trade secrets and commercial or financial information obtained from a person and privileged or confidential...
Page 191 - Register for the guidance of the public — (A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions...
Page 185 - General notice of proposed rule making shall be published in the Federal Register, unless persons subject thereto are named and either personally served or otherwise have actual notice thereof in accordance with law.
Page 112 - ... is authorized to use as a public debt transaction the proceeds from the sale of any securities issued under the Second Liberty Bond Act...