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INVESTIGATION OF BUREAU OF INTERNAL REVENUE

HEARINGS

BEFORE THE

SELECT COMMITTEE ON INVESTIGATION OF THE

BUREAU OF INTERNAL REVENUE

UNITED STATES SENATE

SIXTY-EIGHTH CONGRESS

SECOND SESSION

PURSUANT TO

S. Res. 168

AUTHORIZING THE APPOINTMENT OF A SPECIAL COMMITTEE

TO INVESTIGATE THE BUREAU OF INTERNAL REVENUE

JANUARY 19, 20, 21, 22, 27 AND 28, 1925

EXCHANGE

5
PART 9

JUL 29

Serial Recerddison
Printed for the use of the Select Committee on Investigation

The Libiit TuS
of the Bureau of Internal Revenue

Copy

WASHINGTON
GOVERNMENT PRINTING OFFICE

1923

92919

SELECT COMMITTEE ON INVESTIGATION OF THE BUREAU OF

INTERNAL REVENUE

JAMES CO JAMES E. WATSON, Indiana. RICHARD P. ERNST, Kentucky.

Michigan, Ohairman
ANDRIEUS A. JONES, New Mexico.
WILLIAM H. KING, Utah.

II

. As 1924

copy's

BORDER ISLAND COMPANY CASE

1431

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UNITED STATES SENATE,
SELECT COMMITTEE TO INVESTIGATE THE
BUREAU OF INTERNAL REVENUE,

Washington, D.O. The committee met at 10.30 o'clock a. m., pursuant to adjournment of Saturday, January 17, 1925.

Present: Senators Couzens (presiding), Watson, and King. Present also: L. C. Manson, Esq., of counsel for the committee; Mr. L. H. Parker, chief engineer for the committee.

Present on behalf of the Bureau of Internal Revenue: Mr. C. R. Nash, assistant to the Commissioner of Internal Revenue; Mr. Nelson T. Hartson, solicitor Bureau of Internal Revenue; Mr. James M. Williamson, office of solicitor Bureau of Internal Revenue: Mr. S. M. Greenidge, head engineering division, Bureau of Internal Revenue; and Mr. F. T. Eddingfield, engineer, office of solicitor, Bureau of Internal Revenue.

The CHAIRMAN. You may proceed, Mr. Manson.

Mr. MANSON. I feel that, in justice to the Income Tax Unit I should call the attention of the committee to the fact that the bureau has voluntarily issued an order which abolishes the special conferee system, which in my opinion, was responsible for the trouble in several of the cases presented here. They have also provided in this order that: minutes of all conferences shall be made at or about the time of the conferences. That also was the subject of considerable criticism in the committee. I think, in justice to the bureau, I should read this order into the record : ENGINEERING DIVISION, INCOME TAX UNIT,

January 9, 1925. Memorandum to chiefs of sections: Oil and gas, timber, coal, metals, nonmetals, appraisals, production committee. Mr. Griggs.

In re: Conferences.

Paragraph 2 of memorandum dated December 19, 1923, which reads as follows:

** (2) In any conference where there appears to be no' likelihood of agreement between the taxpayer and the department, before adjourn.ng the conference this office is to be notified and a special conferee will be delegated to sit in the conference.' is hereby revoked.

Effective as at the beginning of business Wednesday, January 14, 1925, each engineer in this division is instructed to write a memorandum on each case about which he talks with a taxpayer or taxpayer's representative. This instruction means that each time a taxpayer or taxpayer's representative talks with an engineer on any case such conversation, of however

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