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FOR IMMEDIATE RELEASE
LANCER INDEPENDENT NEWS EXCHANGE
CONTACT -
Debra Conway -
http://www.jfklancer.com/LNE
949-699-2744
Fax 949-699-2755
Joseph Backes - joebackes@aol.com
518-482-9049
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JFK RESEARCH ORGANIZATION CALLS FOR
AMENDMENT OF IRS CODE
Los Angeles - (L.I.N.E.) JFK Lancer, a historical research
organization, calls for the immediate amendment of Section 6103
of IRS Code to allow for release of tax information designated
as assassination records by the Assassination Records Review
Board (ARRB) and placed in the JFK Collection at the National
Archives by the IRS.
When the JFK Act was under consideration the IRS itself asked
the Congress to amend Section 6103 of the IRS Code to allow for
the release of tax information of interest to previous assassination
investigations, such as the tax records of the alleged assassin
Lee Harvey Oswald. Section 6103 is a federal law that prohibits
federal government agencies that possess tax return information
from disclosing that information. Congress refused to allow this.
Section 11 (a) of the JFK Act reads in part, "When this
Act requires transmission of a record to the Archivist or public
disclosure, it shall take precedence over any other law (except
Section 6103 of the IRS Code)."
Congress' decision to withhold all tax information in assassination
records from the public --- even in specific assassination records
where the Board could have ruled on the context and relevance
of the information, vs. the need to protect privacy, on a case-by-case
basis --- was contrary to the spirit and purpose of the JFK Act,
which was to restore faith in government institutions through
sweeping releases of previously withheld information.
Oswald's tax information relating to his employment history,
earnings, and taxes paid were not released. Thus, the Assassination
Records Review Board (ARRB), an independent agency within the
executive branch of government, specifically created to release
assassination records, was powerless to release this information,
whereas they did release assassination related information from
the CIA, FBI, Joint Chiefs of Staff, Secretary of Defense, and
U.S. Army, and even the National Security Agency, as well as
many other agencies.
The ARRB, to its credit, recommended in its final report that
Section 6103 of the IRS code be amended so that these records
could be released. While the JFK Act prohibited release it did
allow the ARRB to confidentially inspect any and all tax records
that might pertain to the assassination.
 These tax records would answer questions
about Lee Harvey Oswald's employment history that arise from
him appearing to be in two places at the same time. While Oswald
was a Marine in Japan, many still-living individuals claim he
was working in New Orleans for Pfisterer Dental Lab Co., The
Dolly Shoe Company, and an import/export firm, Gerald F. Tujague.
He could not be at both places at the same time. They would also
answer questions as to his earnings, specifically while a Marine
and how he could possibly afford to travel on his own money to
Russia to "defect." They may also answer lingering
questions as to whether Oswald was an employee of an American
intelligence agency.
The IRS created record identification forms (RIFs) to indicate
that the information can be released if and when Section 6103
of the IRS Code is amended by Congress. All of the records containing
tax information designated as assassination records by the Review
Board were "RIFed" by the IRS, and dutifully placed
in the JFK Collection by the IRS.
These records include both tax returns from the IRS's own
files, and earnings and employment information from the files
of the Social Security Administration. They include records on
Lee Harvey Oswald, Marina Oswald, Jack Ruby, George Sergei deMohrenschieldt,
William Guy Bannister, David William Ferrie, Orest Pena, Carlos
Bringuier, Carlos Quiroga, Sergio Arcacha-Smith, Antonio Vecciana,
William George Gaudet, Albert Alexander Osborne (a.k.a John Howard
Bowen), Palmer Edward McBride, and John Thomas Masen, as well
as some groups like The Fair Play for Cuba Committee, Directorio
Revolutionario Estudiantil (commonly known as the DRE), Operation
Alpha-66, Segundo Frente Nacional de Escambray, Junta Revoluncionaria
Cubana (commonly known as the "JURE"), Cuban Revolutionary
Council (known as the "CRC"), Frente Revolucionario
Democratico (known as the "FRE"), and Comandos-L, all
of which are directly related to the history of the assassination.
The IRS stated they have no objection to the release of these
records, the ARRB wanted these records released, and the American
public wants them released. They currently sit in National Archives
II awaiting disclosure. It will take a special act of Congress
to amend the IRS code to allow their disclosure.
-30-
AUTHOR SCOTT ENDORSES PROPOSAL
Fri, 11 Dec 1998
I endorse the proposal to amend Section 6103 of the IRS Code
to permit release of tax information pertinent of the study of
the assassination of President John F. Kennedy. It is clear from
my own researches that the tax records of Lee Harvey Oswald and
of his mother are extremely pertinent to a proper understanding
of this important event in American history. The same is true
of other groups, such as the Cuban exile Directorio Revolucionario
Estudiantil (DRE), who involved themselves with Oswald before
his death.
Yours sincerely
Peter Dale Scott
Author
Professor Emeritus of English, University of California, Berkeley,
CA
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 Please contact your Representatives and
Senator(s) to request they support the release of Oswald's tax
information, as well as the tax records of other individuals and
groups described by the Assassination Records Review Board as
being related to the assassination, by calling for the amendment
of Section 6103 of the IRS Code to release assassination records
that contain tax information.
 Read a
summary of the ARRB memo by Doug Horne on the Oswald Tax Records
Search
for your Representatives and Senator(s)
Sample
Letter and Where to Send
Information on Tax Code 6103
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FROM THE ASSASSINATION RECORDS REVIEW BOARD'S
FINAL REPORT:
Chapter 8,
7. Department of the Treasury
The Review Board worked with various components of the Department
of Treasury, including Main Treasury (i.e., the Office of the
Secretary), Secret Service (discussed above), the Internal Revenue
Service (IRS), the Customs Service, and the Bureau of Alcohol,
Tobacco & Firearms (ATF).
d. Internal Revenue Service.
The identification and release of assassination-related records
in IRS's custody has been difficult because Section 11(a) of
the JFK Act explicitly provides that tax-related records continue
to be exempt from public disclosure under Section 6103 of the
IRS Code. The Review Board believes that significant assassination-related
records of the IRS were precluded from release under the JFK
Act. Most significantly, the JFK Act failed to secure IRS's public
release of the original Lee Harvey Oswald tax returns and significant
tax-related material in the files of the Warren Commission.5
Notwithstanding Section 6103, the Review Board requested that
the IRS collect and identify all records it had relating to the
assassination. In 1994, IRS reported that it had identified,
pursuant to the JFK Act, approximately fifty documents. These
documents apparently related to a tax proceeding involving Jack
Ruby's estate. At the time, no further work was undertaken by
IRS to release these documents or to identify any other records
under the JFK Act.
In late 1996, the Review Board sought to clarify what IRS
did to locate additional records relating to the assassination
and what it intended to release in light of Section 6103. In
addition, the Review Board sought to inspect assassination records
that were, or would be, collected by IRS, including original
tax returns of Lee Harvey Oswald, and records relating to IRS
work with the Warren Commission. The Review Board also sought
to ascertain the status and anticipated treatment of such records
by IRS under the JFK Act.
While IRS considered such records under Section 6103 exempt
from release, the Review Board asserted its legal authority,
under the JFK Act, to confidentially inspect IRS assassination
records. However, the assassination records collected by the
IRS were not made available for the Review Board's inspection.
Only a year later did IRS affirm the Review Board's legal authority
to inspect IRS assassination records.
In 1998, the Review Board requested that IRS formally document
its actions and compliance under the JFK Act. The Review Board
requested that the IRS search for records that might relate to
the assassination and that the IRS specifically identify any
such records that it believed could not be released under Section
6103. The Review Board also requested that IRS review the tax-related
records in the Warren Commission and HSCA holdings to determine
which records could be released consistent with Section 6103.
Endnote: 5 In
the spring of 1997, Marina Oswald provided limited consent to
the IRS to release Lee Harvey Oswald's tax returns to researchers
Ray and Mary La Fontaine. Marina Oswald declared her intent to
have the La Fontaines release these returns to the public, but
to our knowledge they have not done so. Absent Marina Oswald's
consent, the IRS is legally obligated under Section 6103 to withhold
the Oswald tax returns from public disclosure.
-end of section-
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continued
At the request of the Review Board, the IRS intends to forward
to the JFK Collection all tax-related assassination records identified
by IRS, including those records to remain confidential pursuant
to Section 6103. The records covered by Section 6103, although
transmitted to the JFK Collection, will not be released pending
any later determination as to their status under the IRS code.
The Review Board has received draft compliance statements
from the Internal Revenue Service but has not received the IRS's
Final Declaration of Compliance.
20. Social Security Administration
In response to a directive in 1993 by the Department of Health
& Human Services (HHS) regarding compliance with the JFK
Act, the Social Security Administration (SSA) inventoried its
holdings relating to Lee Harvey Oswald and Jack Ruby. SSA sequestered
the records at the Review Board's request. These same SSA records
were later acquired by IRS and IRS deposited them in the JFK
Collection, but Section 6103 of the Internal Revenue Code prevents
disclosure of tax return records.
In early 1997, the Review Board staff met with SSA to verify
what assassination-related records SSA might have and to determine
if any such records could be publicly released. The Review Board
requested that SSA assemble all earnings-related records for
Lee Harvey Oswald and Jack Ruby, quarterly reports filed by Oswald's
employers (to verify Oswald's employment history and income),
and the original file opened for Marina Oswald's claim for survivor
benefits following Lee Harvey Oswald's death.
The SSA was extremely diligent in collecting and assembling
these records. The SSA protected some of these records under
Section 6103, but the balance were transmitted to the JFK Collection.
SSA placed its assassination records that contain information
protected by Section 6103 in the JFK collection where they will
be kept confidential by NARA. The SSA confirmed that these records
are being preserved.
As with Oswald's tax returns, the Review Board regrets that
Oswald's earnings information and employment history, as contained
in employer reports on file with SSA, have not been released
to the public as of the date of this Report.
-end of section-
The Review Board's mandate was not to investigate once again
the assassination, but to release as many of these heavily restricted
documents as possible. Lawmakers commented that the efforts of
the Review Board "will stand as a symbol and barometer of
public confidence in the review and release of the government
records related to the assassination of President Kennedy....Several
provisions of [the JFK Act] are intended to provide as much independence
and accountability as is possible within our Constitutional framework."
Restoring public confidence in government is a difficult task
under any circumstances. The Review Board took this responsibility
seriously, however, and set out in April 1994 to create the most
complete record possible of the documentary evidence of the assassination
so that in the end the American public could draw its own conclusions
as to what happened and why on that fateful day in Dallas in
November 1963.Additional
information on Lee Oswald and the ARRB
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