31-U.S.C.-713

§713 – Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, tobacco, Firearms, and Explosives

Pathway

Title 31 > Subtitle I > Chapter 7 > Subchapter II > Section 713

Details

• Reference: Section 713
• Legend: §713 – Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, tobacco, Firearms, and Explosives
• USCode Year: 2013

Provision Content

(a) Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice 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 either 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 Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either 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, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.

(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 either 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.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 107–296, title XI, §1112(m), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

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

2004—Subsec. (b)(2). Pub. L. 108–271 substituted Government Accountability Office for General Accounting Office.

2002—Pub. L. 107–296, §1112(m)(1), substituted , Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives for and Bureau of Alcohol, Tobacco, and Firearms in section catchline.

Subsec. (a). Pub. L. 107–296, §1112(m)(2), substituted Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice for Bureau of Alcohol, Tobacco, and Firearms,.

Subsec. (b)(1)(B). Pub. L. 107–296, §1112(m)(3)(A), substituted or either Bureau for or the Bureau.

Subsec. (b)(2). Pub. L. 107–296, §1112(m)(3)(B), substituted or either Bureau for or the Bureau and the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice for and the Director of the Bureau.

Subsec. (b)(3). Pub. L. 107–296, §1112(m)(3)(C), substituted or either Bureau for or the Bureau.

1986—Subsecs. (a), (b)(1). Pub. L. 99–514 substituted Internal Revenue Code of 1986 for Internal Revenue Code of 1954 wherever appearing.

Change of Name

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.

Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by section 1(a) of Pub. L. 104–14, set out as a note preceding section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

U.S. Encyclopedia of Law Coverage

31-U.S.C.-521 in the Legal Encyclopedia: Public Finance

In this entry about 31-U.S.C.-521, find legal reference material, bibliographies and premiere content related to public finance in the American Encyclopedia of Law, presenting a comprehensive view of the United States public finance-specific issues, written by authorities in the field.

31-U.S.C.-713 in the Legal Encyclopedia: Money

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31-U.S.C.-713 in the Legal Encyclopedia: Government Accountability Office

In this entry about 31-U.S.C.-713, find legal reference material, bibliographies and premiere content related to government accountability office in the American Encyclopedia of Law, presenting a comprehensive view of the United States government accountability office-specific issues, written by authorities in the field.

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