Reading Room Document

Transfer of Watergate Special Prosecution Force Records Containing Tax Return Information to the National Archives

The document discusses the legality of transferring Watergate Special Prosecution Force (WSPF) records containing income tax returns or return information to the National Archives. The conclusion reached is that legislative authorization is advisable for such a transfer due to the stringency of provisions pertaining to disclosure of tax records and the applicable penalties. The document presents questions for review, including whether the Archivist's authority to accept and maintain records overrides statutes mandating confidentiality, and whether Congress intended for tax records to be transferred to the Archives. It also raises the issue of the applicable penalties and advises that WSPF tax records should be transferred only upon explicit legislative authorization.

September 27, 1977