Reading Room Document

Congressional Access to Tax Returns Under 26 U.S.C. § 6103(f)

The document is a memorandum opinion addressing the issue of congressional access to federal tax returns and tax return information. The conclusion reached in the document is that subcommittees are entitled to inspect tax returns and return information directly, but only upon a request to the IRS by the chairman of the pertinent committee, specifying the particular line of inquiry to which the information must relate. The document presents three major questions for review: (1) whether subcommittees might inspect returns and return information, (2) whether a subcommittee might request returns or return information directly from the IRS, and (3) whether a subcommittee might obtain returns or return information directly from the IRS pursuant to a request from the committee chairman. These questions are thoroughly analyzed and addressed in the document.

May 2, 1977