Reading Room Document

Disclosure of Tax Division Files for Purposes of General Accounting Office Audit

Under 31 U.S.C. § 67 and 26 U.S.C. § 6103, the Tax Division of the Department of Justice may disclose to the General Accounting Office (GAO) case files containing tax returns and related information for the purpose of and to the extent necessary in GAO's audit of Internal Revenue Service operations. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/22566/download.

January 13, 1981