Page:United States Statutes at Large Volume 72 Part 1.djvu/1708

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PUBLIC LAW 85-866-SEPT. 2, 1958

[72 S T A T.

26 US c 6212, 6212 (b)(2) (relating to address for notice of deficiency in the case ^' ^ ' of a joint income tax return), 6532 (a)(1) (relating to periods of limitation on suits by taxpayers for refunds), 6532 (a)(4) (relating to reconsideration after mailing of notice), and 7455 (relating to service of process) are each amended by striking out "registered mail" each place it appears and inserting m lieu thereof "certified mail or registered mail". (c) PROVISIONS OF INTERNAL REVENUE CODE OF 1939.—In applying

any provision of the Internal Revenue Code of 1939 which requires, or provides for, the use of registered mail, the reference to registered mail shall be treated as including a reference to certified mail. (d) EFFECTIVE DATE.—This section shall apply only if the mailing occurs after the date of the enactment of this Act. SEC. 90. REPRODUCTION OF RETURNS AND OTHER DOCUMENTS. (a) AUTHORIZATION.—Chapter 77 (miscellaneous provisions) is amended by adding at the end thereof the following new section: "SEC. 7513. REPRODUCTION OF RETURNS AND OTHER DOCUMENTS. " (a) IN GENERAL.—The Secretary or his delegate is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter. "(b) REGULATIONS.—The Secretary or his delegate shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary or his delegate are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure. "(c) U S E OF REPRODUCTIONS.—Any reproduction of any return, document, or other matter made in accordance with this section shall have the same legal status as the original; and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding, as if it were the original, whether or not the original is in existence. " (d) PENALTY.— "For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213."

(b) The table of sections for chapter 77 is amended by adding at the end thereof the following: 26 USC 7213.

"Sec. 7513. Reproduction of returns and other documents." (c) PENALTY FOR UNAUTHORIZED U S E OR DISCLOSURE.—SectioU 7 2 1 3

(relating to unauthorized disclosure of information) is amended by redesignating subsection (c) as subsection (d),?.nd by inserting after subsection (b) the following new subsection: " (c) OFFENSES RELATING TO REPRODUCTION OF DOCUMENTS.—Any

person who uses any film or photoimpression, or reproduction thereirom, or who discloses any information contained in any such film, photoimpression, or reproduction, in violation of any provision of the regulations prescribed pursuant to section 7513(b), shall be fined not more than $1,000, or imprisoned not more than 1 year, or both."

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