[Congressional Record (Bound Edition), Volume 149 (2003), Part 23]
[Senate]
[Page 31301]
[From the U.S. Government Publishing Office, www.gpo.gov]




 SENATE RESOLUTION 274--TO AUTHORIZE THE PRODUCTION OF RECORDS BY THE 
     PERMANENT SUBCOMMITTEE ON INVESTIGATIONS OF THE COMMITTEE ON 
                          GOVERNMENTAL AFFAIRS

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

                              S. Res. 274

       Whereas, the Permanent Subcommittee on Investigations of 
     the Committee on Governmental Affairs has been conducting an 
     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 action 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.

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