§713. Audit of Internal Revenue Service and Bureau of Alcohol, Tobacco, and Firearms
(a) Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Bureau of Alcohol, Tobacco, and Firearms, of the Department of the Treasury. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406).
(b)(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)-
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(b)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or the Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the General Accounting Office by name and title to whom returns, return information, or records or property of the Service or the Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, and the Director of the Bureau.
(3) Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property of, or in use by, the Service or the Bureau that can identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.
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| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 713(a) | 31:67(d)(1). | Sept. 12, 1950, ch. 946, |
| 713(b)(1) | 31:67(d)(2)(1st sentence less proviso). | |
| 713(b)(2) | 31:67(d)(3). | |
| 713(b)(3) | 31:67(d)(2)(1st sentence proviso, last sentence). |
In subsection (a), the words "rules and" and "findings or" are omitted as surplus. The words "or his delegate" are omitted as unnecessary because of sections 301(b) and 321(a)(2) of the revised title.
In subsection (b)(1), before clause (A), the words "To carry out" are substituted for "For the purposes of, and to the extent necessary in, making the audits required by", and the word "only" is substituted for "but notwithstanding the provisions of any other law", to eliminate unnecessary words. The words "the requirements imposed by" are omitted as surplus. The words "Comptroller General" are substituted for "representatives of the General Accounting Office" for consistency. In clause (B), the word "records" is substituted for "books, accounts, financial records, reports, files, papers" for consistency in the revised title and with other titles of the United States Code. The words "other" and "things" are omitted as surplus.
In subsection (b)(2), the words "in writing" and "pursuant to the provisions of paragraph (2) of this subsection" are omitted as surplus. The words "records or property of the Service or the Bureau" are substituted for "any information described in clause (B) of such paragraph (2)" for clarity. The words "in a form . . . be associated with or otherwise . . . directly or indirectly", "such written", and "promptly" are omitted as surplus.
In subsection (b)(3), the words "divulge . . . in any manner whatever to any person" are omitted as surplus. The words "information derived from a record or property of, or in use by, the Service or the Bureau" are substituted for "any information described in clause (B)" for clarity and consistency. The words "in a form . . . be associated with or otherwise . . . directly or indirectly" are omitted as surplus. The word "powers" is substituted for "responsibilities" for consistency. The words "that the record or property be made known" are substituted for "such disclosure" for clarity. The text of 31:67(d)(2)(last sentence) is omitted as surplus.
Amendments
1986-Subsecs. (a), (b)(1).
Change of Name
Committee on Government Operations of House of Representatives changed to Committee on Government Reform and Oversight of House of Representatives by House Resolution No. 6, One Hundred Fourth Congress, Jan. 4, 1995.
Section Referred to in Other Sections
This section is referred to in section 719 of this title; title 26 section 6103.