NCJ Number
37309
Date Published
1976
Length
351 pages
Annotation
TESTIMONY AND OTHER MATERIALS ON THE EXTENT TO WHICH THE SPECIAL AUTHORITY GRANTED TO THE INTERNAL REVENUE SERVICE FOR TAX COLLECTION PURPOSES SHOULD ALSO BE UTILIZED IN PERIPHERAL OR NONTAX-RELATED FEDERAL CRIMINAL INQUIRIES.
Abstract
THE TYPES OF LAW ENFORCEMENT AUTHORITY CNSIDERED INCLUDE THE RIGHT TO CONDUCT NONCOURT-ORDERED SEARCHES AND SEIZURES AND THE RIGHT TO ADMINISTRATIVELY SUMMON TAXPAYER AND THIRD PARTY RECORDS. WITNESSES INCLUDED THE COMMISSIONER OF INTERNAL REVENUE, DONALD C. ALEXANDER, AND THE ATTORNEY GENERAL OF THE UNITED STATES, EDWARD H. LEVI. A STUDY OF INTERNAL REVENUE SERVICE PARTICIPATION IN AN ORGANIZED CRIME STRIKE FORCE IS APPENDED.