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.
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
Executive Brief • At a Glance
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.
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Franklin D. Roosevelt on August 29, 1935, this order concerns Preparation and Publicity of Written Decisions in Respect of Overassessments of Income, Profits, Estate, and Gift Taxes Allowed in Excess of $20,000. 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.
Key Directives & Operative Actions
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.
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts pursuant to an express or implied authorization of Congress, his authority is at its maximum, for it includes all that he possesses in his own right plus all that Congress can delegate."
James Madison
Separation of Powers & Legislative Primacy
"The constitutional magistracy was designed not to invent policy, but to be the faithful instrument of the laws passed by the people's representatives." — Speech in the First Congress (1789)
Madison would approve the structural posture of this order. The President acts strictly in subordination to statutory authority granted under Article II, Section 3 ("take Care that the Laws be faithfully executed"). The checks and balances hold firm because the policy origin remains with the legislature.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Exercises standard supervisory executive authority to faithfully execute existing statutes.
Federalism & State Sovereignty
Engages state and local partners in cooperative federalism programs.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The President operates strictly as the constitutional Chief Executive, carrying out policy established by Congress with strong statutory backing.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Referenced By Later Executive Orders (1)
Subsequent presidents who cited, amended, continued, or revoked this directive in later orders.
Scholarly & Legal Citations
Exec. Order No. 7165 (Aug. 29, 1935), https://executiveordersarchive.org/orders/app-executive-order-7165-preparation-and-publicity-written-decisions-respect-overassessments.