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DOCUNENT RESUME
02288 - 1A1432424]
Payment of Damages, Costs, and Private Legal Expenses of
Government Officers and Employees Who Are Sued Under Section
7217 of the Internal Revenue Code of 1954. B-137762; 5-143673.
May 16, 1977. 13 pp.
Decision by Pobert P. Keller, Acting Comptroller General.
Issue Area: Personnel Management and Compensation (300); Tax
Policy (150f))
Contact: Office of the General Counsel: Special Stulies and
Analysis. I
Budget Function: General Government: Central Personnel
Management (805); Law Enforcement and Justice: Federal Law
Enforcement and Prosecution (751).
Organization Concerned: Interaal Revenue Service; Department of
the Treasury.
Authority: Tax Reform Act of 1976, sec. 1202 (P.L. 94-455; 90
Stat. 1520; 90 Stat. 1687). 31 U.S.C. 724a. 5 U.S.C. 3106.
28 U.s.c. 515-519. Intermal Revenue Code of 1954, sec. 7217.
Internal Revenue code of 1954, sec..7423(2). Internal
Revenue Code of 1954, sec. 6103(b) (4). 2 Coap. Gen. 821. 15
Comp. Gen. 933. 40 Camp. Gen. 95. 40 Coup. Gen. 97. 53 Comp.
Gen. 782, 783. 44 Coap. Gen. 312. 44 Comp. Gen. 314. 34
Coap. Gen. 221. 46 Comp. Gen. 98. 44 Comp. Gen. 463. 55
Coap. Gen. 408. 53 Comp. Sen. 301. 6 Comp. Gen. 214.
9-168211(1969). 2-176229 (1972). B-186680 (1976). E-143573.
S. Rept. 94-938. 42 Fed. Reg. 5695.
The Assistant Secretary for Administration of the
Department of the Treasury requested an advance decision on two
questions relating to suita that may be brought by taxpayers
against officers and employees of the Federal Government. The
liability of a Government officer or employee for damages and
costs for unauthorized disclosure of tax returns or tax return
information may be assumed by the United States and paid from
general operating apuropriations under certain circumstances.
Department of Justice appropriations are available to pay legal
fees, includ.ng private attorneys fees, incurred by Government
officers or employees in defending su.ts filed under section
7217 of the Internal Revenue Code when specified circumstances
exist. (Author/SC)
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