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8529 1 (1925-1926)

handle is hein.usccsset/usconset34852 and id is 1 raw text is: 



69TH   CONGRESS.            SENATE                       REPORT
   -1st Session                                           No. 27




   INVESTIGATION OF THE BUREAU OF INTERNAL
                           REVENUE


 JANUARY 7 (calendar day, JANUARY 12), 1926.-Ordered to be printed with
                           illustrations


 Mr. COuZENs, from  the Select Committee on  Investigation of the
        Bureau of Internal Revenue, submitted the following

                    PARTIAL REPORT
                [Pursuant to S. Res. 168. 68th Cong.]

   Under  Senate Resolution 168, Sixty-eighth Congress, First Ses-
 sion, adopted March 12, 1924, your special committee was appointed
 and directed to investigate the Bureau of Internal Revenue and
 report its findings together with recommendations for corrective
 legislation.
   This committee could not complete its work prior to the expira-
 tion of the Sixty-eighth Congress, and was authorized to continue its
 investigation after March 4, 1925, by Senate Resolution 333, Sixty-
 eighth Congress, second session, adopted February 26, 1925.
 By   the terms of Senate Resolution 333, this committee was re-
 quired to withdraw its representatives from the offices of the Bureau
 of Internal Revenue and cease holding hearings on June 1, 1925,
 and was not permitted to withdraw any  original papers from the
 bureau after that date. The only files or papers of the bureau which
 this committee or its agents have been permitted to examine since
 June 1, 1925, are such as were requested prior to May 15, 1925.
 The   above mentioned limitations upon the authority of this coin-
 mittee have prevented the investigation of many subjects and cases
 which would have been investigated but for such limitations.

              HIsTORY AND  SCOPE OF INVESTIGATION

  This committee first held hearings from March 14, 1924, to April
9, 1924. It became  apparent that the nature of the work of the
Bureau  of Internal Revenue, particularly the work of the Income
Tax  Unit, is such that no satisfactory investigation could be con-
ducted without legal, engineering, accounting, and clerical assist-
ants. The  employment of such assistants was authorized by Senate
Resolution 211, adopted April 22, 1924.

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