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NCJ Number: 69238 Find in a Library
Title: NEEDED AMENDMENTS TO DISCLOSURE PROVISIONS OF THE INTERNAL REVENUE CODE - STATEMENT OF IRVIN B NATHAN, DEPUTY ASSISTANT ATTORNEY GENERAL, BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE, SENATE FINANCE COMMITTEE
Author(s): I B NATHAN
Corporate Author: US Dept of Justice
Asset Forfeiture and Money Laundering Section
Criminal Division
United States of America
Date Published: 1980
Page Count: 33
Sponsoring Agency: US Dept of Justice
Washington, DC 20530
Document: PDF
Format: Document
Language: English
Country: United States of America
Annotation: A REPRESENTATIVE FROM THE DEPARTMENT OF JUSTICE (DOJ) TESTIFIED BEFORE A SENATE COMMITTEE IN 1980 REGARDING PROPOSED MODIFICATIONS IN THE INTERNAL REVENUE CODE'S NONDISCLOSURE PROVISIONS TO BROADEN FEDERAL PROSEUCTOR'S ACCESS TO TAX INFORMATION FOR INVESTIGATIVE PURPOSES.
Abstract: PRIOR TO 1976, THE INTERNAL REVENUE SERVICE (IRS) ROUTINELY ASSISTED INVESTIGATORS FROM OTHER FEDERAL AGENCIES WITH TAX INFORMATION THAT OFTEN FORMED THE CORNERSTONE OF SUCCESSFUL PROSECUTIONS OF SERIOUS WHITE-COLLAR CRIMES ORGANIZED CRIME, AND NARCOTICS TRAFFICKING. ALTHOUGH THE TAX REFORM ACT PASSED IN 1976 WAS ENACTED IN RESPONSE TO THE ABUSES OF TAX RETURN DATA BY MEMBERS OF THE NIXON ADMINISTRATION, IT PLACED NEEDLESSLY SEVERE, AMBIGUOUS, AND CUMBERSOME RESTRICTIONS ON LAW ENFORCEMENT ACCESS TO TAX INFORMATION; THE REPORT EMPHASIZES THAT NO ABUSES OF IRS INFORMATION BY FEDERAL PROSECUTORS HAD EVER BEEN REPORTED. WITH THE LOSS OF IRS COOPERATION, THE DOJ HAS FOUND IT EXTREMELY DIFFICULT TO INVESTIGATE AND PROSECUTE COMPLEX FINANCIAL CRIMES. QUESTIONNAIRES COMPLETED BY 355 FEDERAL PROSECUTORS IN 1979 INDICATED THAT MANY HAD GIVEN UP ON SEEKING TAX DATA BECAUSE OF CONFUSING REGULATIONS AND THE ENORMOUS DELAYS INVOLVED IN OBTAINING ACCESS TO TAX RETURNS. THE GENERAL ACCOUNTING OFFICE HAS ALSO CONCLUDED THAT CORRECTIVE LEGISLATION IS NEEDED. UNDER THE DOJ'S PROPOSALS, NO TAX RETURN AND NO INDIVIDUAL'S FINANCIAL RECORDS COULD BE DISCLOSED TO A FEDERAL LAW ENFORCEMENT AGENCY EXCEPT UNDER A COURT ORDER. THE PROCESSES FOR OBTAINING THESE ORDERS, HOWEVER, WOULD BE SIMPLIFIED AND EXPEDITED. THE IRS WOULD BE REQUIRED TO TURN OVER INCRIMINATING INFORMATION ON SERIOUS NONTAX CRIMES FROM ALL SOURCES TO APPROPRIATE FEDERAL AUTHORITIES. THE OTHER MAJOR REVISION WOULD MODIFY PENALTIES FOR IRS EMPLOYEES WHO INAPPROPRIATELY DISCLOSE INFORMATION TO OTHER FEDERAL AGENCIES. ADDITIONAL AMENDMENTS CONCERN THE ADMISSIBILITY OF TAX INFORMATION INTO EVIDENCE AT TRIALS AND TAX INFORMATION OBTAINED FROM FOREIGN GOVERNMENTS. DIFFERENCES BETWEEN THE DOJ PROPOSALS AND THE SENATE BILLS UNDER CONSIDERATION ARE OUTLINED. A SUMMARY OF THE SURVEY OF FEDERAL PROSECUTORS IS APPENDED.
Index Term(s): Financial disclosure; Internal revenue laws; Internal Revenue Service; Latent fingerprints; Privacy and security; Prosecution; Right of privacy; US Department of Justice; White collar crime
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=69238

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