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B-137762.32 1 (1977-07-11)

handle is hein.gao/gaobadevk0001 and id is 1 raw text is: 
                        DOCUMENT RESUME

02869 * [A1953024]

(Contracts with Agents for Unmamed Infor.ants]. 5-137762.32.
Jujy 11, 1977. 7 pp.
Decision re: Internal Revenue Service; by Robert F. Keller,
Deputy Comptroller General.
Issue Area: Law Enforcnment and Crime Prevention (500).
Contact: office of the General Counsel: General Government
    Matters.
Budget Function: Law Enforcement and Justice: Law Enforcement
    Assistance (754).
Authority: Supplemental Appropriations Act [of] 1955, sec. 1311
    (31 U.S.C. 200(a)). (P.L. 94-363; 90 Stat. 963; 90 Stat.
    965). 41 U.S.C. 253. F.P.R. 1-1.301-1. Treasury Regulation,
    sec. 301.7623-1. Internal Revenue Code of 1954, as amended,
    sec. 7623. 3 Coup. Gen. 499. 15 Coop. Gen. 566. 53 Coap.
    Gea. 522. 53 Coup. Gen. 528. 16 Coup. Gen. 583. 16 Coup.
    Gen. 589. 53 Coup. Gen. 364. 51 Coap. Gen. 30. 46 Comp. Gen.
    895. 50 Coap. Gen. 589. 24 Comp. Dec. 430. 18 Coap. Dec.
    779. 18 Coop. Dec. 78'. 26 C.F.R. 301.7623-1, B-143132
    (1960). 8-95951 (1950). 8-154351 (1964). H-164244 (1968).
    B-183S22 (1975). D-82599 (1949).

         The Assistant Secretary of the treasury requested a
decision with regard to the authority of the Internal Revenue
Servica to contract with an attorney representing an unnamed
informant for information concerning an unidentified taxpayer.
Reward is to be paid only if the information leads to-the
collection of unpaiA taxes. The informant's true identity must
be disclosed prior to the payment of the reward. (Author/SC)

















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