Page:United States Statutes at Large Volume 110 Part 2.djvu/682

 110 STAT. 1474 PUBLIC LAW 104-168-^JULY 30, 1996 (b) CLERICAL AMENDMENT.— The table of sections for subchapter B of chapter 78 is amended by striking the item relating to section 7623 and inserting the following new item: "Sec. 7623. Expenses of detection of underpayments and fraud, etc.". 26 USC 7623 (c) EFFECTIVE DATE.— The amendments made by this section ^°^- shall take effect on the date which is 6 months after the date of the enactment of this Act. 26 USC 7623 (d) REPORT. —The Secretary of the Treasury or his delegate Jiote. shall submit an annual report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the pa5niients under section 7623 of the Internal Revenue Code of 1986 during the year and on the amounts collected for which such payments were made. SEC. 1210. USE OF PRIVATE DELIVERY SERVICES FOR TIMELY-MAIL- ING-AS-TIMELY-FILING RULE. Section 7502 (relating to timely mailing treated as timely filing and paying) is amended by adding at the end the following new subsection: " (f) TREATMENT OF PRIVATE DELIVERY SERVICES. — "(1) IN GENERAL.— Any reference in this section to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in this section to a postmark by the United States Postal Service shall be treated as inducing a reference to any date recorded or marked as described in paragraph (2)(C) by any designated delivery service. "(2) DESIGNATED DELIVERY SERVICE.— For purposes of this subsection, the term 'designated delivery service* means any delivery service provided by a trade or business if such service is designated by the Secretary for purposes of this section. The Secretary may designate a delivery service under the preceding sentence only if the Secretary determines that such service— "(A) is available to the general public, "(B) is at least as timely and reliable on a regular basis as the United States mail, "(C) records electronically to its data base, kept in the regular course of its business, or marks on the cover in which any item referred to in this section is to be delivered, the date on which such item was given to such trade or business for delivery, and "(D) meets such other criteria as the Secretary may prescribe. " (3) EQUIVALENTS OF REGISTERED AND CERTIFIED MAIL.— The Secretary may provide a rule similar to the rule of paragraph (1) with respect to any service provided by a designated delivery service which is substantially equivalent to United States registered or certified mail.". 26 USC 7803 SEC. 1211. REPORTS ON MISCONDUCT OF IRS EMPLOYEES. On or before June 1 of each calendar year after 1996, the Secretary of the Treasury shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on—

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