Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
This executive order, signed by President Lyndon B. Johnson on 1967-11-30, establishes federal administrative policy concerning "Inspection of Income, Excess-Profits, Estate, and Gift Tax Returns by the Senate Select Committee on Standards and Conduct." 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
▪By virtue of the authority vested in me by section 55 (a) of the Internal Revenue Code of 1939, as amended (53 Stat.
▪Such inspection shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decisions 6132 and 6133, relating to the inspection of returns by committees of the Congress, approved by the President on May 3, 1955.
▪This order shall be effective upon its filing for publication in the Federal Register.
Exec. Order No. 11383, Lyndon B. Johnson (Nov 30, 1967). Available at https://executiveordersarchive.org/orders/app-executive-order-11383-inspection-income-excess-profits-estate-and-gift-tax-returns-the.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
By virtue of the authority vested in me by section 55 (a) of the Internal Revenue Code of 1939, as amended (53 Stat. 29, 54 Stat. 1008; 26 U.S.C. (1952 Ed.) 55 (a)), and by section 6103 (a) of the Internal Revenue Code of 1954, as amended (68A Stat. 753; 26 U.S.C. 6103 (a)), it is hereby ordered that any income, excess-profits, estate, or gift tax return for the years 1948 to 1968, inclusive, shall, during the Ninetieth Congress, be open to inspection by the Senate Select Committee on Standards and Conduct, or any duly authorized subcommittee thereof, in connection with its investigation of allegations that members, officers, or employees of the Senate have engaged in improper conduct, violated the law, or violated the rules and regulations of the Senate in connection with the performance of their duties, pursuant to Senate Resolution 338, 88th Congress, agreed to July 24, 1964. Such inspection shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decisions 6132 and 6133, relating to the inspection of returns by committees of the Congress, approved by the President on May 3, 1955. This order shall be effective upon its filing for publication in the Federal Register. LYNDON B. JOHNSON The White House November 30, 1967
