OFFICERS OF INTERNAL REVENUE 
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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.