Executive Order 7165 Constitutional Neutral (+0.02)
Executive Order 7165—Preparation and Publicity of Written Decisions in Respect of Overassessments of Income, Profits, Estate, and Gift Taxes Allowed in Excess of $20,000
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
This executive order, signed by President Franklin D. Roosevelt on 1935-08-29, establishes federal administrative policy concerning "Preparation and Publicity of Written Decisions in Respect of Overassessments of Income, Profits, Estate, and Gift Taxes Allowed in Excess of $20,000." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.
Constitutional Assessment: This action represents an orderly exercise of Article II administrative discretion, managing the internal machinery and personnel of the executive branch without abridging the ancient liberties of the people.
Key Directives & Operative Actions
▪169, 189), as amended by section 218(h) of the National Industrial Recovery Act (ch.
▪That written decisions in respect of overassessments of income, profits, estate, and gift taxes allowed in excess of $20,000 shall be prepared and shall be open to public inspection in accordance with the regulations prescribed by the Secretary of the Treasury amending paragraph 16 of Treasury Decision 4359, as amended, and approved by me this date.
Exec. Order No. 7165, Franklin D. Roosevelt (Aug 29, 1935). Available at https://executiveordersarchive.org/orders/app-executive-order-7165-preparation-and-publicity-written-decisions-respect-overassessments.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
By virtue of and pursuant to the authority vested in me by section 257(a) of title II of the Revenue Act of 1926 (ch. 27, 44 Stat. 9, 51); section 55 of title I of the Revenue Act of 1928 (ch. 852, 45 Stat. 791, 809); section 55 of title I of the Revenue Act of 1932 (ch. 209, 47 Stat. 169, 189), as amended by section 218(h) of the National Industrial Recovery Act (ch. 90, 48 Stat. 195, 209); and section 55(a) of title I of the Revenue Act of 1934 (ch. 277, 48 Stat. 680, 698), it is hereby ordered that written decisions in respect of overassessments of income, profits, estate, and gift taxes allowed in excess of $20,000 shall be prepared and shall be open to public inspection in accordance with the regulations prescribed by the Secretary of the Treasury amending paragraph 16 of Treasury Decision 4359, as amended, and approved by me this date. FRANKLIN D. ROOSEVELT The White House, August 29, 1935.
