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 |
From inside the book
Results 1-5 of 70
Page 2
... confidential facts of our lives . These facts are used by the IRS to measure the accuracy and honesty of our compliance with the law . The Internal Revenue Service is guardian of our tax system , ad- viser to taxpayers , and policeman ...
... confidential facts of our lives . These facts are used by the IRS to measure the accuracy and honesty of our compliance with the law . The Internal Revenue Service is guardian of our tax system , ad- viser to taxpayers , and policeman ...
Page 9
... confidential . That is another area where the people are saying why should they be able to submit confidential information of that sort which isn't known to the public . There are also something known as General Counsel's memorandums ...
... confidential . That is another area where the people are saying why should they be able to submit confidential information of that sort which isn't known to the public . There are also something known as General Counsel's memorandums ...
Page 11
... confidential material that might be contained in the ruling itself and I think that the tax system is ill served by any suspicion that private rulings serve as a vehicle for preferred treatment to certain taxpayers . Now I hasten to ...
... confidential material that might be contained in the ruling itself and I think that the tax system is ill served by any suspicion that private rulings serve as a vehicle for preferred treatment to certain taxpayers . Now I hasten to ...
Page 13
... confidential information ? Mr. CAPLIN . That is right . I do think that this is a very sensitive point . For one thing , there are hundreds and millons of dollars , and I think I am being conservative when I use that figure because I ...
... confidential information ? Mr. CAPLIN . That is right . I do think that this is a very sensitive point . For one thing , there are hundreds and millons of dollars , and I think I am being conservative when I use that figure because I ...
Page 14
... confidentiality of taxpayers information sub- mitted to the Government when they file returns to encourage compliance . These provisions do not apear to cover IRS interpretations of law given to the taxpayer . After all the taxpayer ...
... confidentiality of taxpayers information sub- mitted to the Government when they file returns to encourage compliance . These provisions do not apear to cover IRS interpretations of law given to the taxpayer . After all the taxpayer ...
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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...