Executive Order 10386 Constitutional Neutral (+0.02)

Executive Order 10386—Inspection of Files Covering Compromise Settlements of Tax Liability

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Wednesday, August 20, 1952

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1 min read (136 words)

Plain-English Translation & Framers' Constitutional Analysis

Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.

This executive order, signed by President Harry S Truman on 1952-08-20, establishes federal administrative policy concerning "Inspection of Files Covering Compromise Settlements of Tax Liability." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.

Constitutional Assessment: This action represents an orderly exercise of Article II administrative discretion, managing the internal machinery and personnel of the executive branch without abridging the ancient liberties of the people.

Key Directives & Operative Actions

▪ That income, excess profits, declared value excess profits, capital stock, estate or gift tax returns for any taxable year shall be open to inspection to the extent necessary to permit the inspection of any accepted offer in compromise under section 3761 of such code relative to liability for any such tax and of any schedules or other papers relevant thereto.

▪ Such inspection shall be subject to the conditions stated in the related Treasury decision approved by me this date.

Constitutional & Societal Entities Impacted

🏛️ Financial Institutions & Monetary Authorities

Total Words

136

770 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

10.2

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 10386, Harry S Truman (Aug 20, 1952). Available at https://executiveordersarchive.org/orders/app-executive-order-10386-inspection-files-covering-compromise-settlements-tax-liability.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by sections 55 (a), 508, 603, 729 (a), and 1204 of the Internal Revenue Code (53 Stat. 29, 111, 171; 54 Stat. 989, 1008; 55 Stat.722; 26 U.S.C. 55 (a), 508, 603, 729 (a), and 1204), it is hereby ordered that income, excess profits, declared value excess profits, capital stock, estate or gift tax returns for any taxable year shall be open to inspection to the extent necessary to permit the inspection of any accepted offer in compromise under section 3761 of such code relative to liability for any such tax and of any schedules or other papers relevant thereto. Such inspection shall be subject to the conditions stated in the related Treasury decision approved by me this date. HARRY S. TRUMAN THE WHITE HOUSE, August 20, 1952