
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC713]

 
                       TITLE 31--MONEY AND FINANCE
 
                           SUBTITLE I--GENERAL
 
                  CHAPTER 7--GENERAL ACCOUNTING OFFICE
 
                SUBCHAPTER II--GENERAL DUTIES AND POWERS
 
Sec. 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.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 889; Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
713(a)...............................  31:67(d)(1).                    Sept. 12
, 1950, ch. 946, 64 Stat. 832,
                                                                        Sec.  1
17(d)(1)-(3); added Oct. 7, 1977,
                                                                        Pub. L.
 95-125, Sec.  1, 91 Stat. 1104.
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). Pub. L. 99-514 substituted ``Internal 
Revenue Code of 1986'' for ``Internal Revenue Code of 1954'' wherever 
appearing.

                         Change of Name

    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.

                  Section Referred to in Other Sections

    This section is referred to in section 719 of this title; title 26 
section 6103.
