Reading Room Document

Reimbursement of the Internal Revenue Service for Investigative Services Provided to the Independent Counsel

To the extent that Internal Revenue Service agents detailed to an independent counsel perform work that is related to the type of work for which the IRS receives its appropriations, the detail falls within an exception to the general rule against non-reimbursable details. Reimbursement by the independent counsel is appropriate for work performed by the detailed agents that is not IRS-related. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/24136/download.

September 30, 1988