Executive Order 9302 Constitutional Neutral (+0.02)

Executive Order 9302—Transferring to the Commissioner of Internal Revenue Certain Functions Relating to Taxes and Penalties Imposed for Violations of the National Prohibition Act

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Tuesday, February 9, 1943

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1 min read (201 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 Franklin D. Roosevelt on 1943-02-09, establishes federal administrative policy concerning "Transferring to the Commissioner of Internal Revenue Certain Functions Relating to Taxes and Penalties Imposed for Violations of the National Prohibition Act." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.

Constitutional Assessment: Scrutinized through Article II, Section 2, this action exercises the President's constitutional role as Commander in Chief. Early Framers recognized broad executive discretion in commanding military forces during conflict, provided it remains bounded by congressional declarations and respects civilian domestic courts.

Key Directives & Operative Actions

▪ 838), and as President of the United States, it is ordered as follows: 1.

▪ All files and records of the Department of Justice used primarily in the administration of the functions transferred by this order are hereby made available to the Commissioner of Internal Revenue for use in the administration of such functions.

Constitutional & Societal Entities Impacted

🏛️ Merchants, Importers & Commercial Enterprises 🏛️ Executive Departments & Federal Civil Servants 🏛️ Financial Institutions & Monetary Authorities

Total Words

201

1,238 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

18.4

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 9302, Franklin D. Roosevelt (Feb 9, 1943). Available at https://executiveordersarchive.org/orders/app-executive-order-9302-transferring-the-commissioner-internal-revenue-certain-functions.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by Title I of the First War Powers Act. 1941, approved December 18, 1941 (55 Stat. 838), and as President of the United States, it is ordered as follows: 1. The functions, duties, and powers of the Attorney General and of the Department of Justice with respect to (a) the determination of Internal Revenue taxes and penalties (exclusive of the determination of liability guaranteed by permit bonds) arising out of violations of the National Prohibition Act occurring prior to the repeal of the Eighteenth Amendment to the Constitution, and (b) the compromise, prior to reference to the Attorney General for suit, of liability for such taxes and penalties, are hereby transferred to the Commissioner of Internal Revenue, Department of the Treasury: Provided, That any compromise of such liability shall be effected in accordance with the provisions of section 3761 of the Internal Revenue Code. 2. All files and records of the Department of Justice used primarily in the administration of the functions transferred by this order are hereby made available to the Commissioner of Internal Revenue for use in the administration of such functions. FRANKLIN D ROOSEVELT The White House, February 9, 1943.