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117066 1 (1981-12-14)

handle is hein.gao/gaobacssw0001 and id is 1 raw text is: 
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UNITED STATES GENERAL ACCOUNTING OFFICE
           WASHINGTON, D.C.


                         FOR RELEASE ON DELIVERY
                         EXPECTED AT 10 A.M. EST
                         MONDAY, DECEMBER 14, 1981


              STATEMENT OF

     WILLIAM J. ANDERSON, DIRECTOR

     GENERAL  GOVERNMENT DIVISION

               BEFORE THE

       SUBCOMMITTEE ON OVERSIGHT

   HOUSE COMMITTEE ON WAYS AND MEANS

 ON WHETHER THE EXISTING TAX DISCLOSURE

STATUTE STRIKES A PROPER BALANCE BETWEEN

   PRIVACY RIGHTS AND LAW ENFORCEMENT

           INFORMATION NEEDS


117066


Mr. Chairman and Members of the Subcommittee:

     We are pleased to be here today to discuss the issue of

whether the existing tax disclosure statute strikes a proper

balance between privacy rights and law enforcement information

needs.  Our testimony is based on extensive work we have done at

various times over the last few years on the effects of disclo-

sure restrictions on Federal law enforcement activities.  This

includes work we recently completed on behalf of this Subcommit-

tee to evaluate the operation and effects of the disclosure stat-

ute.  A detailed discussion of our objectives, scope, and method-

ology is included in appendix I.

     Since its enactment, the disclosure section of the 1976 Tax

Reform Act has generated much concern and controversy because it

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