Congress and the IRS: Improving the Relationship

1st Sess 96th Cong action activities administration agency allow appearances appropriations act Ashbrook amendment authority bill budget Bureau clause Comm Commissioner Committee concerning Cong Congress congressional constitutional contacts contributions court decision deductions delegation demands Department determined discussion effect enacted enforcement established executive exercise fact federal fringe benefits funds Further give Government Hearings held House improper income influence Internal Revenue Code Internal Revenue Service interpretation involved issue judicial legislative limitations Means Members noted Office Operations opinion oversight particular powers doctrine practice President prior private schools procedures prohibition proposed provision question reasonable regarding regulations relationship Report require respect responsibility restriction result revenue rulings Senate Senate Rules separation of powers Service's standing Stat statement statute statutory Subcomm subcommittees suggested supra footnote Supreme Court tax law Taxation taxpayer taxpayer standing text accompanying footnotes Treasury underlying United veto violate