Nominations of John E. Chapoton, Roscoe L. Egger, Jr., and Paul C. Roberts : hearing before the Committee on Finance, United States Senate, Ninety-seventh Congress, first session on nomination of John E. Chapoton, to be Assistant Secretary of the Treasury for Tax Policy; Roscoe L. Egger, Jr., to be the Commissioner of Internal Revenue; and Paul C. Roberts, to be Assistant Secretary of the Treasury for Economic Policy, March 5, 1981