Executive Order 10962 Constitutional Neutral (+0.02)

Executive Order 10962—Inspection of Tax Returns by the Advisory Commission on Intergovernmental Relations

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Wednesday, August 23, 1961

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1 min read (295 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 John F. Kennedy on 1961-08-23, establishes federal administrative policy concerning "Inspection of Tax Returns by the Advisory Commission on Intergovernmental Relations." It outlines operative directives for executive department officers, delegating enforcement responsibilities and establishing official governance guidelines.

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

▪ By virtue of the authority vested in me by sections 55(a), as amended, 1204, and 1604(c) of the Internal Revenue Code of 1939 (53 Stat.

▪ Such inspection shall be in accordance and upon compliance with the rules prescribed by the Secretary of the Treasury in the Treasury decision approved by me this date, relating to the inspection of such returns by the Advisory Commission on Intergovernmental Relations.

▪ This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER.

Constitutional & Societal Entities Impacted

🏛️ Financial Institutions & Monetary Authorities

Total Words

295

1,698 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

14.7

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 10962, John F. Kennedy (Aug 23, 1961). Available at https://executiveordersarchive.org/orders/app-executive-order-10962-inspection-tax-returns-the-advisory-commission-intergovernmental.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by sections 55(a), as amended, 1204, and 1604(c) of the Internal Revenue Code of 1939 (53 Stat. 29, 171, 186; 54 Stat. 1008; 55 Stat. 722; 26 U.S.C. (1952 Ed.) 65(a), 1204, and 1604(c) ), and by sections 6103(a) and 6106 of the Internal Revenue Code of 1954 (68 A Stat. 753, 756; 26 U.S.C. 6103 (a), 6106), it is hereby ordered that returns made in respect of taxes imposed by chapter 1, subchapters A, B, D, and E of chapter 2, subchapter B of chapter 3, chapters 4, 6, and 7, subchapter C of chapter 9, chapters 12 and 21, subchapter A of chapter 29, and chapter 30 of the Internal Revenue Code of 1939 and returns made in respect of taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, 23, and 32, subchapters B, C, and D of chapter 33, and subchapter B of chapter 37 of the Internal Revenue Code of 1954 shall be open to inspection by the Advisory Commission on Intergovernmental Relations for the purpose of making studies and investigations in connection with the performance of its function of recommending methods of coordinating and simplifying tax laws and administrative practices to achieve a more orderly and less competitive fiscal relationship between the levels of government and to reduce the burden of compliance for taxpayers. Such inspection shall be in accordance and upon compliance with the rules prescribed by the Secretary of the Treasury in the Treasury decision approved by me this date, relating to the inspection of such returns by the Advisory Commission on Intergovernmental Relations. This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER. JOHN F. KENNEDY THE WHITE HOUSE, August 23, 1961