OFFICERS OF INTERNAL REVENUE
-
Collectors can send, in obedience to a subpena duces
tecum issued for the purpose of having in court certain
documents or records, any clerk who can give the necessary
testimony. ('T. D. 1113.)
A storekeeper and gauger stationed at a distillery has no
right to divulge information in regard to the business of
the distiller obtained by him solely in his official capacity
as an internal-revenue officer, even when called as a witness
in a State court. (Stegall v. Thurman, 175 Fed., 813; T.
D. 1616.)
Employees of the Internal Revenue Bureau are prohibited
from disclosing information relative to the business of the
bureau, except in the manner authorized by law. (T. Ds.
1745 and 2903.)
Regulations as to furnishing United States attorneys
with certified copies of returns. Regulations No. 33, re-
vised, article 227.
Departmental information, how furnished. (Dept. Cir.
No. 104, August 3, 1894.)
Revenue officers forbidden to furnish unauthorized state-
ments or certificates in support of claims for remission of
tax. (IT. D. 2443.)
Executive order dated April 13, 1926, relative inspection
of income-tax returns. Section 257, Revenue Act of 1926;
article 1090, Regulations 69 (T. D. 3850).
Penalty for disclosing information relative to statements
or returns required by the opium act. (Sec. 701, U. S. C.)
Furnishing statistical information to private persons.
(34 Int. Rev. Rec., 117.)
Circular letter of August 18, 1897: information from
official records. (43 Int. Rev. Rec. 318.)
Access to departmental records. (Dept. Cir. No. 13;
April 26, 1913.)
Regulations prohibiting the giving out by collectors of
records in their offices. or copies thereof, for purposes not
contemplated by the internal-revenue laws. (Regulations
No. 12, revised, pp. 45, 46; T. D. 18847.)
I i No. 583 (T. D. 226); Circular No. 651 (T. D.
(27).
Sec. 3168. Any internal-revenue officer who is or shall 63
become interested, directly or indirectly, in the manufac- ne ples uo fo
ture of tobacco, snuff, or cigars, or in the production, certain manufac:
rectification, or redistillation of distilled spirits, shall be tures: penalty.
dismissed from office; and every officer who becomes so Last Wo
interested in any such manufacture or production, recti- 20), correcting
fication, or redistillation, or in the production of fer- verbal error
mented liquors, shall be fined not less than five hundred
dollars nor more than five thousand dollars.
This section applies to internal-revenue agents as fully as
to internal-revenue officers. See R. 8S. 3152, amended.
(Sec. 33, U. 8. C.)
See sections 1788 and 1789, Appendix, page 1235, as to pro-
hibitions against oflicers in respect to certain kinds of
business.
See section 244, Appendix, page 1299, as to certain busi-
ness forbidden to clerks in Treasury Department.
Circular No. 456, May 5, 1896: Government officer not
authorized to fill in or date blank requests of distillers for
regauge.
Circular No. 456 should be construed as prohibiting in-
ternal-revenue officers from acting as agents for distillers
in any capacity. (42 Int. Rev. Rec.. 354.)
Circular No. 665, as to the prohibition of revenue officers
acting as agents for the sale of books to distillers. brewers.