Role of the Internal Revenue Service in Law Enforcement Activities: Hearings Before the Subcommittee on Administration of the Internal Revenue Code of the Committee on Finance, United States Senate, Ninety-fourth Congress, First and Second Sessions, December 1 and 3, 1975, and January 22, 1976

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Page 127 - ... the taxable period so declared terminated and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired; and such taxes shall thereupon become immediately due and payable.
Page 126 - In a government of laws, existence of the government will be imperiled if it fails to observe the law scrupulously. Our Government is the potent, the omnipresent teacher. For good or for ill, it teaches the whole people by its example. Crime is contagious. If the Government becomes a lawbreaker, it breeds contempt for law; it invites every man to become a law unto himself; it invites anarchy.
Page 127 - Commissioner shall declare the taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year...
Page 110 - I will never act officiously or permit personal feelings, prejudices, animosities, or friendships to influence my decisions. With no compromise for crime and with relentless prosecution of criminals. I will enforce the law courteously and appropriately without fear or favor, malice or ill will, never employing unnecessary force or violence and never accepting gratuities. "I recognize the badge of my office as a symbol of public faith, and I accept it as a public trust to be held so long as I am true...
Page 141 - Ultimately all the questions in this case really boil down to one — whether we as a people will try fearfully and futilely to preserve Democracy by adopting totalitarian methods, or whether in accordance with our traditions and our Constitution we will have the confidence and courage to be free.
Page 61 - Chief of the Organized Crime and Racketeering Section of the Criminal Division of the Department of Justice.
Page 28 - Investigate violations of the laws of the United States and collect evidence in cases in which the United States is or may be a party in interest, except in cases in which such responsibility is by statute or otherwise specifically assigned to another investigative agency.
Page 88 - If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall immediately assess such deficiency (together with all interest, additional amounts, or additions to the tax provided for by law) and notice and demand shall be made by the collector for the payment thereof.
Page 89 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration, shall have the force and effect of a final judgment or decree and shall be reviewable as such.
Page 88 - If the jeopardy assessment is made before any notice in respect of the tax to which the jeopardy assessment relates has been mailed under section...

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