Reading Room Document

National Archives Access to Taxpayer Information

Neither the Secretary of the Treasury nor the President can permit the National Archives and Records Administration to inspect tax returns or return information pursuant to 44 U.S.C. § 2906(a)(2) for purposes of appraising the records. 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/19811/download.

May 28, 1997