Executive Order 11697 Constitutional Neutral (+0.02)

Executive Order 11697—Inspection by Department of Agriculture of Income Tax Returns Made Under the Internal Revenue Code of 1954 of Persons Having Farm Operations

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Wednesday, January 17, 1973

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1 min read (246 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 Richard Nixon on 1973-01-17, establishes federal administrative policy concerning "Inspection by Department of Agriculture of Income Tax Returns Made Under the Internal Revenue Code of 1954 of Persons Having Farm Operations." 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

▪ 6103 (a)), as amended by section 3 (c) of the Interest Equalization Tax Act (Public Law 88-563, 78 Stat.

▪ That income tax returns made for taxable years beginning on or after January 1, 1967, of persons having farm operations shall be open to inspection to the extent readily available in the Internal Revenue Service (for the purpose of obtaining data about such persons' farm operations) by the Department of Agriculture as may be needed for statistical purposes only.

Constitutional & Societal Entities Impacted

🏛️ Executive Departments & Federal Civil Servants 🏛️ Private Citizens & Property Owners 🏛️ Financial Institutions & Monetary Authorities

Total Words

246

1,439 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

14.6

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 11697, Richard Nixon (Jan 17, 1973). Available at https://executiveordersarchive.org/orders/app-executive-order-11697-inspection-department-agriculture-income-tax-returns-made-under-the.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

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 by section 3 (c) of the Interest Equalization Tax Act (Public Law 88-563, 78 Stat. 844), section 601 (a) of the Excise Tax Reduction Act of 1965 (P.L. 89-44, 79 Stat. 153), and section 4 (a) of the act of November 2, 1966 (Public Law 89-713, 80 Stat. 1109), it is hereby ordered that income tax returns made for taxable years beginning on or after January 1, 1967, of persons having farm operations shall be open to inspection to the extent readily available in the Internal Revenue Service (for the purpose of obtaining data about such persons' farm operations) by the Department of Agriculture as may be needed for statistical purposes only. If inspection of such returns is necessary such inspection shall be made in an office of the Internal Revenue Service and 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 by the Department of Agriculture of income tax returns made for taxable years beginning on or after January 1, 1967, of persons having farm operations, to the extent readily available in the Internal Revenue Service (for the purpose of obtaining data about such persons' farm operations), approved by me this date. RICHARD NIXON The White House, January 17, 1973.