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Show Sunday, January 20, 1980, THE HERALD, Provo, Utah—Page 5 IRS Action Said ‘Fishing Expedition’ in BYU Filing By DICK HARMON Herald Staff Reporter This points to BYU's wil tions of property to the univer sity, then used the higher amount A show The IRS has been ‘unwilling to accept the challenge to prove cause hearing is scheduled before U.S. Magistrate Daniel Alsup on Thursday (Jan. as condition for BYU opening accessto lists, Oaks sai Following the hearing, the matter will be referred to Judge Anderson, who will hear arguments in his court Instead the IRS insists it has an “unrestricted right to sift through the donation records’’ of the university regardless of whether it has knowledge of, or suspects any specific wrongdo- BYU should comply with the Nov. 15, 1979 summons BYU does not intend to interfere with any lawful IRS in- vestigation but wil! resist abuse of IRS investigative powers even in its pursuit of validana impor- mons filed by the IRS for the list BURea of donors to the private university be denied. . BYU has offered information to the IRS in connection with 154 of 162 audits asked for by IRS Officer James L. Oys in oe current 0 Oaks, who said the ceheain:has offered to provide information to No law suit has been filed by the IRS, ‘But this is the first opportunity we (BYU) have had to ss aie fi eerie al jon, we are said Oaks BYU refused an IHS request last November for access to the list and again refused to comply with a summons signed by Federal Judge Aldon Anderson a few weeks later fishing would havea ‘chilling effect’’ on the flowof gifts to the university,’ Gaks said. expedition,” Oaks said “Theentire controversyis un- ee Se returns filed in its necessary and need not involve the courts atall," he added BYUmaintains the IRS has tax possession which could help in its own inNesrigatics) despite claims it jould be time consuming and Twice in May 1979, BYU offered the IRS accessto information if it could prove consistant overevaluations in donations of files, Oaks said the court called such a request ‘a depressing commentary on today’s bureaucracy.” That federal case silver mines and other property. That offer brought no response from oaks, who said he personally madetheofferin an IRS office in Salt Lake City. The IRS alleges some contributors to BYU mayhave overstated the value of their dona- But such a demand, without ‘reasonable’’ proof and naming a third party recordkeeper — which by IRS code descriptions BYUis not — is a’ ‘wholesale i i Citing a federal court case in which a similar argument was made by the IRS — demanding documents from a party when taxpayer records were in IRS when (it) can show a pat- Gift-giving to charitable institutions such as BYU is based on an elementof confidentiality and unwarranted invasion bythe IRS on records of contributors ing, he said. tem of overvaluation by any individual or class.” the IRS BYU is not a third party tecordkeeper defined in IRS law and did notsign tax returns, and therefore is not held accountable for any probable tax impropriety, according to the memorandum over-evaluation by contributors 24) in Salt Lake City to decide if The memorandum and accompanying affidavit written by BYU res. Dallin Oaks, a former University of Chicago law professor, asks that a John Doe sum- DALLIN H. OAKS values used for their gifts for tax return purposes. years 1976 through 1978 Tt goes against the grain of court precedent and the IRS's own laws, according to a memorandum filed by BYUin US. District Court for Utah. The order was fiied Friday and it asks that the IRS action be denied happyto in question and did not assist the taxpayers in determining the lingness to cooperate with legal investigations,” he said to reduce tax liabilities for the The Internal Revenue Service demand fora list of contributors to Brigham Young Universityis an “under-budgeted fishing expedition,"’ said BYU President Dallin H. Oaks Provided in the affidavit by Oaks is an “‘exhaustivelist’’ of gifts to the school from March 1978 through August. The university, on Ce place a value on these gifis for the cuniribuior io list on his tax forms, the BYU president emphasized Items on thelist included: 32 hats ipt collection of PereyFath408bead of ener cattle, eight blue spruce trees, four wild! fe trophies, an X-ra) was heard early last year. machine, two mules with 2 saddles and bridles, a trombone, atauIndian artifacts, a used baler, and a mounted blue marlin. The memorandum concludes: BYUin no way participated in the preparation of the tax returns Chess TournamentRegistration Due Tonight Chess buffs are invited to participate The tournament Re gion red Youn in the Utah County Chess ee Boys’ Club and by ‘ol Adult non-rated participants must pay $3, and all youth to age 18 must pay rated division. Best senior citizen, women and girl player avinds will also ee must register at the s’ Club by tonightat9 o'clock. Parfous Tated by the United States Chess Federation must pay $5 to Tegister in the rated division. four age group categories, six to 10, 11 will be given in the rated division. to 14, 15 to 18, and over 19. The rated dividion is divided into six sections. Forfurther information, contact Ron First, second and third place awards Zachariasat 374-8242 or Larry Prisbrey will be given in each category of the un- ee atNetoamday, iday and Saturday, University aecit aa is a United $1. Youth as youngas six are invitea to be given. : Tene club of Utah County, 1086 States Chess Federation-ap re take part in the competition. Tourkanient hi d first: EW N., Provo. tournamentand will include bot The unrated division is divided into place awards in each champion’ six and: sections first; and non-rated division aapeutiean tournamentis a four-round Swiss tournament. Winnersplay winners, and losersplay losers.All participantswill be play all four rounds. Mapleton Delays Subdivision Approval BERNIECE EVERETT MAPLE“TON — The controversial Maple Farms Estates subdivision roposed east of Main Street near 10th uth will have to wait forsororal, a the Mapleton City council decided last week. Although Council approved a master street plant it decid table discussion on the proposed subdivision even thoi the planning commission recommended it. Several councilmen are not satisfied with road and water table conditions on the 40 acre tractof land. Propert;ry owners have ot to sell building lots for years on the tr ay owners have worked closely with the planning commission to meetrequirements and specifications. If the subdivision is to be approved, a water line would need to be installed by y ° Attracting ManyDifferent Views Not all delegates to the White House Conferences out of the Governor's Conference will be “traditional” view of the family. t the area White House Conferenceto be held Conference on Family Steering Committee, two of the 24 Virginia delegates it chose to represent it at the White House Conferences and a number of the 24 delegates Oklahoma has chosen are showing opposition to the “traditional” concept of family. Evans said, “We understand that ‘here will be a fight to determine what the definition of a family is.” Healso said he understood it had beenveainiato have pro-traditional clegates sppciniec giving as his source some of aaa family delegates themselves. All of the eight delegates selected ‘vythe pepe at Oklahoma’s conferences are pro-traditional family. Opposition to that concent surfaced in the 16 members selected by Olahoma’s'8 governor and Utah wil be represented by 12 delegates at that conference. Four will be appointed auesGovernor’s Conference, four will be appointedoe overnor himself, and four will be appointed by the State Steering Commiiiee. Utah delegates should reflect the majority views of the people of this state Referringto hearings already held in southern Utah counties, Mrs. ebeker said, “What we're hearing from the people is, ‘We wantthe government out of our family’s lives.’ They want less ovement! e According to Bill Evans, an official of the Utah in members ofits steering committee The processthatwill take yein Utah, according to June Nebeker,State Steet mmittee member, will be that local counties will ra conferences to which the public is invited and urged to attend. Utah County's cohferences will be held starting at 6 p.m. in the County Commission chambers on Feb. he ie ai purpose off the these county ity hearings heari is to give in- dividual "otizens the portunity of being heard. Citizens will be given five minutes fo state their views and are encouraged to offer their suggestions andsolutions to a panel of ees Presenters canalso prepare their presentations in writing with supporting documentation and give them to the judges. Theresults of the county conferences will then be sentto the state for use inpreparing for the Governor's Conferences to be held March 24 and 25 at the Hotel bagelas TeenagerArraigned LAYTON, Utah (UPI) — A man accused of abandoning a car on a railroad track and causing an auto-train collision has been arraigned on seconddegree felony charges. Fourth Circuit Court Judge Douglas Comaby was bound over Robert A. Sansburn, 18, Layton for trial on the complaint. ual ON TRUST DEEDS. 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NosUniversy Ave: prove Now 3995 Assortedsalads ee v HIGH YIELD Employed Jone))2 shruljen: 23 UP 7O Bi 25 Selected Suits Reg. $80 to $150 Tortilla chips v TAX SHELTERED PROGRAMS - PEA E 183% ee Spanish rice v PAID MONTHLY Self 11 a beam v SHORT TERM Te 20% Su its Reg. $135. to $285 possible interest rate = : v FULLY SECURED voict $10,000 Deposits for 6 Month Period ca aneae Tacos ; PeoneHon the nationdlconferences will attend the Savery8SNener ihaddress ; Boeke Mrs. Nebeker also said the ideas and conclusions on Family being selected by states hold the coming taal GRAEFITT e dearance Market CERTIFICATES! developers which could connect to an 8 inchline on the east and to the east and a 4inch line on the side near Main Street. City Engineer Arnold Giles said the connections would not cause anystress to the water system in that area, because lines are large enough to accomodate the homes. Discussion on the subdivision will con_tinue Feb. 19. 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