Reading Room Document

Disclosure of Federal tax returns to State and local law enforcement officials in connection with the work of the New York Joint Strike Force

The document discusses the recommendation for making federal tax returns available to state and local law enforcement officials for organized crime cases. The conclusion reached in the document is that this should be accomplished by issuance of an Executive order permitting such disclosure and regulations of the Secretary of the Treasury approved by the President. The document presents questions regarding the authority of the President under section 6103 of the Internal Revenue Code, the specific chapters of the Code that may be open to inspection, and the potential need for an amendment to the Department regulations pertaining to disclosure of the Department's records.

December 17, 1969