Taxpayer Privacy Issues: Hearing Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, First Session, December 14, 1981
U.S. Government Printing Office, 1982 - Confidential communications - 220 pages
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abuses activities agents amendments application appropriate assistance attorneys audit authority believe bill cause Chairman RANGEL changes civil collection Committee concerning confidentiality Congress corporations course court order crime criminal Department of Justice determine disclose disclosure district drug effect efforts employees evidence existing law fact Federal agency further Government hearings House individual Internal Revenue Code Internal Revenue Service involved issue Justice Department law enforcement law enforcement agencies legislation limited matter ment narcotics nontax obtain officials organized crime permit person present problems procedures proceeding proposed prosecution prosecutor protection provisions question reasonable records result return information seek Senator Senator NUNN sought specific standards statement statute Subcommittee submitted tax administration tax information Tax Reform Act tax returns taxpayer testimony Thank tion trafficking turn U.S. attorneys United uoſ violation
Page 81 - The mission of the Service is to encourage and achieve the highest possible degree of voluntary compliance with the tax laws and regulations and to maintain the highest degree of public confidence in the integrity and efficiency of the Service.
Page 70 - For all practical purposes, the disclosure by individuals or business firms of their financial affairs to a bank is not entirely volitional, since it is impossible to participate in the economic life of contemporary society without maintaining a bank account.
Page 52 - My name is Donald C. Alexander and I am a partner in the Washington office of Morgan, Lewis & Bockius.
Page 146 - Federal agency personally and directly engaged in and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding) pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party.
Page 145 - ... the information sought to be disclosed cannot reasonably be obtained from any other source unless it is determined that, notwithstanding the reasonable availability of the information from another source, the return or return information sought constitutes the most probative evidence of a matter in issue relating to the commission of the criminal act.
Page 195 - He has, acting personally and through his subordinates and agents, endeavored to obtain from the Internal Revenue Service, in violation of the constitutional rights of citizens, confidential information contained in income tax returns for purposes not authorized by law, and to cause, in violation of the constitutional rights of citizens, income tax audits or other income tax investigations to be initiated or conducted in a discriminatory manner.
Page 34 - Secretary shall disclose return information (other than taxpayer return information) to officers and employees of such agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding) described in paragraph (1)(A).
Page 146 - I do have a written statement that I would like to submit for the record at this time and would like to open with a few brief remarks.
Page 3 - ... there is reasonable cause to believe that the return or return information is or may be relevant to a matter relating to the commission of such act...