Potential Problem with Federal Tax System Postemployment Conflicts of Interest can be Prevented.
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)
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 15, 1981
- Accession Number
- ADA106804
Entities
Organizations
- United States Government Accountability Office