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116839 1 (1981-11-09)

handle is hein.gao/gaobadywn0001 and id is 1 raw text is: 




             UNITED STATES GENERAL ACCOUNTING OFFICE
                         WASHINGTON, D.C.


                                         FOR RELEASE ON DELIVERY
                                         EXPECTED AT 2:00 P.M. EST
                                         MONDAY, NOVEMBER 9, 1981



                           STATEMENT OF

                  WILLIAM J. ANDERSON, DIRECTOR

                  GENERAL GOVERNMENT DIVISION

                            BEFORE THE

                SUBCOMMITTEE ON OVERSIGHT OF THE

                     INTERNAL REVENUE SERVICE

                  SENATE COMMITTEE ON FINANCE

                     ON THE EFFECTS OF THE

          1976 TAX REFORM ACT1S DISCLOSURE PROVISIONS

                 ON LAW ENFORCEMENT ACTIVITIES

Mr. Chairman and Members of the Subcommittee:

     We are pleased to be here today to discuss an issue which

continues to generate concern and controversy--whether tax dis-

closure restrictions prevent cooperation .and coordinatJon be-

tween the Internal Revenue Service (IRS) and other law enforce-

ment agencies. Our testimony is based on extensive wo'k that

we have done at various times over the last few years On the

effects  E the disclosure provisions on Federal law enforcement

activities.

     In March 1979, we issued a report to the Joint Comittee

on Taxation eniitled Disclosure and Summons Provision4 of 1976





                                                    '116131

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