[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 274 Agreed to Senate (ATS)]







108th CONGRESS
  1st Session
S. RES. 274

To authorize the production of records by the Permanent Subcommittee on 
        Investigations of the Committee on Governmental Affairs.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           November 24, 2003

    Mr. Frist (for himself and Mr. Daschle) submitted the following 
             resolution; which was considered and agreed to

_______________________________________________________________________

                               RESOLUTION


 
To authorize the production of records by the Permanent Subcommittee on 
        Investigations of the Committee on Governmental Affairs.

Whereas, the Permanent Subcommittee on Investigations of the Committee on 
        Governmental Affairs has been conducting and investigation into the role 
        of accountants, lawyers, and financial professionals in the tax shelter 
        industry;
Whereas, the Subcommittee has received requests from law enforcement and 
        regulatory officials and agencies for access to records of the 
        Subcommittee's investigation;
Whereas, by the privileges of the Senate of the United States and Rule XI of the 
        Standing Rules of the Senate, no evidence under the control or in the 
        possession of the Senate can, by administrative or judicial process, be 
        taken from such control or possession but by permission of the Senate;
Whereas, when it appears that evidence under the control or in the possession of 
        the Senate is needed for the promotion of justice, the Senate will take 
        such actions as will promote the ends of justice consistent with the 
        privileges of the Senate: Now, therefore, be it
    Resolved, That the Chairman and Ranking Minority Member of the 
Permanent Subcommittee on Investigations of the Committee on 
Governmental Affairs, acting jointly, are authorized to provide to law 
enforcement and regulatory entities and officials, court-appointed 
officials, and other entities or individuals duly authorized by 
Federal, State, or foreign governments, records of the Subcommittee's 
investigation into the role of accountants, lawyers, and financial 
professionals in the tax shelter industry.
                                 <all>