ADMINISTRATION AND ENFORCEMENT OF U.S. HEARINGS BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDRED SECOND CONGRESS FIRST SESSION 51-840 APRIL 18; AND MAY 1, 1991 Serial 102-72 Printed for the use of the Committee on Ways and Means U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1992 For sale by the U.S. Government Printing Office Superintendent of Documents, Congressional Sales Office, Washington, DC 20402 ISBN 0-16-038452-4 COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida CHARLES B. RANGEL, New York THOMAS J. DOWNEY, New York FRANK J. GUARINI, New Jersey ROBERT T. MATSUI, California BENJAMIN L. CARDIN, Maryland BILL ARCHER, Texas DICK SCHULZE, Pennsylvania BILL THOMAS, California RAYMOND J. McGRATH, New York E. CLAY SHAW, JR., Florida ROBERT J. LEONARD, Chief Counsel and Staff Director PHILLIP D. MOSELEY, Minority Chief of Staff SUBCOMMITTEE ON OVERSIGHT J.J. PICKLE, Texas, Chairman BERYL ANTHONY, JR., Arkansas MARTY RUSSO, Illinois DICK SCHULZE, Pennsylvania E. CLAY SHAW, JR., Florida DON SUNDQUIST, Tennessee JIM BUNNING, Kentucky |