Executive Order 11682 Constitutional Neutral (+0.02)
Executive Order 11682—Inspection by the Department of the Treasury of Tax Returns Made Under the Internal Revenue Code of 1954 for Economic Stabilization Purposes
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
This executive order, signed by President Richard Nixon on 1972-08-29, establishes federal administrative policy concerning "Inspection by the Department of the Treasury of Tax Returns Made Under the Internal Revenue Code of 1954 for Economic Stabilization Purposes." 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 returns described in section 6103 (a) (2) of the Internal Revenue Code of 1954 shall be open to inspection by the Department of the Treasury as may be needed in the administration of the provisions of the Economic Stabilization Act of 1970 (Public Law 91-379, 84 Stat.
▪799), as amended by the Economic Stabilization Act Amendments of 1971 (Public Law 92-210, 85 Stat.
▪Such inspection shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in a Treasury Decision, relating to inspection of returns made under the Internal Revenue Code of 1954 by the Department of the Treasury for the purposes of economic stabilization, approved by me this date.
Exec. Order No. 11682, Richard Nixon (Aug 29, 1972). Available at https://executiveordersarchive.org/orders/app-executive-order-11682-inspection-the-department-the-treasury-tax-returns-made-under-the.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
By virtue of the authority vested in me by section 6103(a) of the Internal Revenue Code of 1954 (68A Stat. 753; 26 U.S.C. 6103 (a)), as amended, it is hereby ordered that returns described in section 6103 (a) (2) of the Internal Revenue Code of 1954 shall be open to inspection by the Department of the Treasury as may be needed in the administration of the provisions of the Economic Stabilization Act of 1970 (Public Law 91-379, 84 Stat. 799), as amended by the Economic Stabilization Act Amendments of 1971 (Public Law 92-210, 85 Stat. 743). Such inspection shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in a Treasury Decision, relating to inspection of returns made under the Internal Revenue Code of 1954 by the Department of the Treasury for the purposes of economic stabilization, approved by me this date. RICHARD NIXON The White House, August 29, 1972
