Reading Room Document

Whether the Federal Mine Safety and Health Review Commission May Disclose in an Opinion or Order Financial Information About a Mine Operator Derived from an Income Tax Return Submitted as Evidence in an Administrative Proceeding

This document is a legal opinion addressing whether the Federal Mine Safety and Health Review Commission is prohibited from publishing financial information about a mine operator derived from an income tax return produced and submitted as evidence. The conclusion reached is that there is no prohibition in the statutory provisions cited, and such publication would not subject the Commissioners to civil or criminal liability. The document presents questions for review regarding the applicability of Title 26 and Title 18 of the United States Code to the disclosure of financial information derived from a copy of an income tax return, and whether the Commission is authorized to publish such information in its opinions and orders.

May 11, 1979