ROLE OF THE INTERNAL REVENUE SERVICE IN LAW ENFORCEMENT ACTIVITIES - HEARINGS BEFORE THE SENATE SUBCOMMITTEE ON ADMINISTRATION OF THE INTERNAL REVENUE CODE, DECEMBER 1 AND 3, 1975, AND JANUARY 22, 1976

• NCJ Number: 37309
• Author(s): ANON
• Date Published: 1976
• Length: 351 pages
• Corporate Author: US Congress
• Sale Source: Superintendent of Documents, GPO; National Institute of Justice/
• Language: English
• Country: United States of America

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.