Page:United States Statutes at Large Volume 110 Part 2.djvu/679

 PUBLIC LAW 104-168-^ULY 30, 1996 110 STAT. 1471 "(f) CRIME-FRAUD EXCEPTION. —Subsection (a) shall not apply to information conveyed to an attorney, certified public accountant, or enrolled agent for the purpose of perpetrating a fraud or crime.". (b) CLERICAL AMENDMENT. — The table of sections for subchapter B of chapter 76, as amended by section 601(b), is amended by striking the item relating to section 7435 and by adding at the end the following new items: "Sec. 7435. Civil damages for unauthorized enticement of information disclosure. "Sec. 7436. Cross references.". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 7435 shall apply to actions after the date of the enactment of this »ote. Act. SEC. 1204. ANNUAL REMINDERS TO TAXPAYERS WITH OUTSTANDING DELINQUENT ACCOUNTS. (a) IN GENERAL. —Chapter 77 (relating to miscellaneous provisions) is amended by adding at the end the following new section: " SEC. 7524. ANNUAL NOTICE OF TAX DELINQUENCY. "Not less often than annually, the Secret£uy shall send a written notice to each taxpayer who has a tax delinquent account of the amount of the tax delinquency as of the date of the notice.". (b) CLERICAL AMENDMENT.— The table of sections for chapter 77 is amended by adding at the end the following new item: "Sec. 7524. Annual notice of tax delinquency.". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 7524 shall apply to calendar years after 1996. note. SEC 1205. 5-YEAR EXTENSION OF AUTHORITY FOR UNDERCOVER OPERATIONS. (a) IN GENERAL.— Paragraph (3) of section 7601(c) of the Anti- Drug Abuse Act of 1988 is amended by striking all that follows "this Act" and inserting a period. (b) RESTORATION OF AUTHORITY FOR 5 YEARS.— Subsection (c) of section 7608 is amended by adding at the end the following new paragraph: "(6) APPLICATION OF SECTION.— The provisions of this subsection— "(A) shall apply after November 17, 1988, and before January 1, 1990, and "(B) shall apply after the date of the enactment of this paragraph and before January 1, 2001. All amounts expended pursuant to this subsection during the period described in subparagraph (B) shall be recovered to the extent possible, and cieposited in the Treasury of the United States as miscellaneous receipts, before January 1, 2001.". (c) ENHANCED OVERSIGHT.— (1) ADDITIONAL INFORMATION REQUIRED IN REPORTS TO CON- GRESS. —Subparagraph (B) of section 7608(c)(4) is amended— (A) by striking "preceding the period" in clause (ii), (B) by striking '^d" at the end of clause (ii), and (C) by striking clause (iii) and inserting the following: "(iii) the number, by programs, of undercover investigative operations closed in the 1-year period for which such report is submitted, and "(iv) the following information with respect to each undercover investigative operation pending as of the

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