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Gerald R. Ford: Executive Order 11859—Inspection of Income, Estate, and Gift Tax Returns by the Senate Committee on Government Operations
Gerald
Gerald R. Ford
Executive Order 11859—Inspection of Income, Estate, and Gift Tax Returns by the Senate Committee on Government Operations
May 7, 1975
Weekly Compilation of Presidential Documents
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By virtue of the authority vested in me by Section 6103 (a) of the Internal Revenue Code of 1954 (26 U.S.C. 6103 (a)), it is hereby ordered that any income, estate, or gift tax return for the years 1955 to 1975, inclusive, shall, subject to the conditions imposed herein, during the Ninety-fourth Congress, be open to inspection by the Senate Committee on Government Operations or any duly authorized subcommittee thereof, in connection with its studies of the operation of Government activities at all levels with a view to determining the economy and efficiency of the Government.

Such inspection shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decision 6132, relating to the inspection of returns by committees of the Congress, approved by the President on May 3, 1955.

The Commissioner of Internal Revenue shall ensure compliance with the applicable provisions of the Privacy Act of 1974 (5 U.S.C. 552a) by seeing that no such inspection is permitted unless (1) the Committee or sub-committee has furnished a written statement specifying the purpose of the inspection; and (2) such statement establishes that the inspection relates to a matter within the jurisdiction of the Committee or subcommittee, or the Commissioner has received the written consent of the taxpayer to the inspection.

GERALD R. FORD
The White House,
May 7, 1975.



Citation: Gerald R. Ford: "Executive Order 11859—Inspection of Income, Estate, and Gift Tax Returns by the Senate Committee on Government Operations," May 7, 1975. Online by Gerhard Peters and John T. Woolley, The American Presidency Project. http://www.presidency.ucsb.edu/ws/?pid=23930.
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