Accession Number:

ADA106804

Title:

Potential Problem with Federal Tax System Postemployment Conflicts of Interest can be Prevented.

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV

Personal Author(s):

Report Date:

1981-09-15

Pagination or Media Count:

90.0

Abstract:

In the U.S. tax system, the Departments of Justice and the Treasury, including the Internal Revenue Service, have done little to administer post-Federal employment restrictions which are designed to prevent potential conflicts of interest. Hundreds of Government tax attorneys and accountants may have entered private practice without being adequately informed of these restrictions on their future activities in tax matters, and Justice, Treasury, and IRS have not taken enough action to prevent postemployment conflicts of interest. The agencies need to inform employees of the restrictions before they leave Government service, develop postemployment manuals which contain the information that former employees need to comply with the restrictions, determine and establish the level of enforcement needed to reasonably ensure that the restrictions are not violated, and enforce compliance. Author

Descriptors:

• *EMPLOYEE RELATIONS
• UNITED STATES GOVERNMENT
• EMPLOYMENT
• CONFLICT
• AVOIDANCE
• REGULATIONS
• LAW ENFORCEMENT
• TAXES
• GOVERNMENT EMPLOYEES

Subject Categories:

• Sociology and Law
• Personnel Management and Labor Relations

Distribution Statement:

APPROVED FOR PUBLIC RELEASE