Reading Room Document

Whether the Administrative Conference of the United States is an "establishment of the Federal Government" within the meaning of Treasury Regulation 301.6103 (a)-1(f), which governs the disclosure of confidential tax information between the IRS and other

The document is a response to a letter from the Commissioner of the Internal Revenue Service requesting views on whether the Administrative Conference of the United States is considered an "establishment of the Federal Government" for the purpose of disclosing confidential tax information. The conclusion reached is that, based on the organizational functions and purposes of the Administrative Conference, it is considered an "establishment of the Federal Government." The document also presents factors supporting this conclusion, such as the Conference being a creation of the federal government, funded entirely by the federal government, and its officers and membership being either Presidential appointees or federal employees. The document also raises the question of whether the Conference meets the more restrictive definition of a federal agency and discusses the potential applicability of the Freedom of Information Act to the Conference's records.

August 15, 1974