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" ... 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... "
Taxpayer Privacy Issues: Hearing Before the Subcommittee on Oversight of the ... - Page 9
by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1982 - 220 pages
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Review of taxpayer privacy issues: hearing before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1980 - 196 pages
...reasonably be expected to meet: that a specific criminal act has been committed or is being committed; that the information is sought exclusively for use in a federal criminal investigation or proceeding concerning such act; and that there is reasonable cause to believe that the information may be relevant...
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Disclosure of IRS Information to Assist with the Enforcement of Criminal Law ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service - Confidential communications - 1982 - 256 pages
...being, or will be committed. That is essentially the same in the present law and in our bill. Two, the information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such crime. Three, here is, I think, the corresponding standard— "There is reasonable...
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Report of Staff Investigation of Enron Corp. and Related Entities Regarding ...

United States. Congress. Senate. Committee on Finance - Corporations, American - 2003 - 518 pages
...or may be relevant to a matter relating to the commission of such act; and (3) the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act, and the information sought cannot be reasonably obtained, under the circumstances,...
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General Explanation of Tax Legislation Enacted in ...

Income tax - 2003 - 368 pages
...is or may be relevant to a matter relating to the commission of such act; • The return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act; and • The information sought reasonably cannot be obtained, under the circumstances,...
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Company Formations: Minimal Ownership Information Is Collected and Available

Yvonne D. Jones (au) - Business & Economics - 2006 - 80 pages
...is or may be relevant to a matter relating to the commission of such act, and the return or return information is sought exclusively for use in a federal criminal investigation or proceeding concerning such act, and the information sought to be disclosed cannot reasonably be obtained, under...
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Failure to Identify Company Owners Impedes Law Enforcement ..., Volume 4

United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations - Business & Economics - 2007 - 388 pages
...is or may be relevant to a matter relating to the commission of such act, and the return or return information is sought exclusively for use in a federal criminal investigation or proceeding concerning such act, and the information sought to be disclosed cannot reasonabty be obtained, under...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...may be relevant to a matter relating to the commission of such act, and (iii) the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act, and the information sought to be disclosed cannot reasonably be obtained, under...
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Description of the Economic Recovery and Assistance for American Workers Act ...

Economic assistance, Domestic - 2001 - 104 pages
...or may be relevant to a matter relating to the commission of such act; 45 • the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act; and • the information sought reasonably cannot be obtained, under the circumstances,...
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Failure to identify company owners impedes law enforcement : hearing

380 pages
...is or may be relevant to a matter relating to the commission of sucb act, and the return or rctuni information is sought exclusively for use in a federal criminal investigation or proceeding concerning such act, and the Information sought in be discknwrt raorim reasonably be obtained, under...
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