Confidentiality (Recommendations)

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Many cases over which administrative law judges, administrative judges, and other agency hearing officers preside do not involve broad regulatory issues and are often appropriately resolved by settlement. Following in the footsteps of several innovative federal judges,1...

  • Recommendation number: 75-8
  • Adopted on: December 12, 1975
  • Tags: Confidentiality

(a) Purpose and Scope of Application of Recommendations. (1) Under existing law, tax returns are disclosed by the Internal Revenue Service for many purposes to many governmental agencies outside the Internal Revenue Service. The purpose of these recommendations is substantially to narrow the authority of the Service to disclose to other governmental agencies tax...

The following recommendations concern the process by which the Division of Corporation Finance of the Securities and Exchange Commission (the “Division”) advises stockholders whether proposed sales of unregistered stock might involve a violation of the Securities Act of 1933 for which the Division would recommend Commission enforcement action. This no-action process is an...

The ombudsman1 is an institution frequently used in other countries, and increasingly used in this country, as a means of inquiring into citizen grievances about administrative acts or failures to act and, in suitable cases, to criticize or to make recommendations...