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
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Page 10
... issued and 14,000 what I would call hardcore rules on income tax transactions , excess tax , some exempt organizations , and a number of technical issues and also about 16,000 were more routine although with a lot of dollar value on ...
... issued and 14,000 what I would call hardcore rules on income tax transactions , excess tax , some exempt organizations , and a number of technical issues and also about 16,000 were more routine although with a lot of dollar value on ...
Page 11
... issued on a rather unusual set of circumstances of great surprise to many members of the bar . Senator KENNEDY . Are you referring to the ITT case ? Mr. CAPLIN . Well , that is the name that has been associated with it . I think that ...
... issued on a rather unusual set of circumstances of great surprise to many members of the bar . Senator KENNEDY . Are you referring to the ITT case ? Mr. CAPLIN . Well , that is the name that has been associated with it . I think that ...
Page 12
... issued with rapidity . I think many tax practitioners felt that the ruling was a very liberal one containing something known as a purge theory . That was quite a secret I submit so far as the tax bar in general was concerned . There was ...
... issued with rapidity . I think many tax practitioners felt that the ruling was a very liberal one containing something known as a purge theory . That was quite a secret I submit so far as the tax bar in general was concerned . There was ...
Page 18
... issued in the adjudication of cases , yet its revenue agents , collection officers , dis- trict and appellate conferees continued to issue such determinations daily . IRS publicly announced that it adopted no statements of policies and ...
... issued in the adjudication of cases , yet its revenue agents , collection officers , dis- trict and appellate conferees continued to issue such determinations daily . IRS publicly announced that it adopted no statements of policies and ...
Page 20
... issued at or about the same time a second directive was publicly issued by Commissioner Alexander supposedly abolishing the group after strong public criti- cism surfaced over its activities . ( This is the unit contended by some to ...
... issued at or about the same time a second directive was publicly issued by Commissioner Alexander supposedly abolishing the group after strong public criti- cism surfaced over its activities . ( This is the unit contended by some to ...
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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...