Accessibility to Testimony of IRS Officials About Present or Former Employees and Taxpayer Return Information of Identified Taxpayers by a Congressional Committee.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

United States. Congress--Committees.

United States.

United States. Congress.

Committees.

United States. Laws, etc. (Statutes of the United States).

United States--Officials and employees.

Physical Description:

1 online resource (9 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1989.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Analyzes whether the Freedom of Information Act, the Privacy Act, or section 6103 of the Internal Revenue Code serve to prevent senior officials of the IRS from testifying before a Congressional Committee at public hearings or in executive sessions with respect to issues and questions involving the return information of specific taxpayers and the conduct of current or former IRS employees. Examines source and scope of Congressional oversight authority, Congressional access to confidential agency material, and the effect of section 6103 on Congressional access.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Accessibility to Testimony of IRS Officials About Present or Former Employees and Taxpayer Return Information of Identified Taxpayers by a Congressional Committee

Access Restriction:

Restricted for use by site license.