Page:United States Statutes at Large Volume 90 Part 2.djvu/195

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1663

graph (2) with respect to a request for disclosure may file a petition in the United States Tax Court or a complaint in the United States District Court for the District of Columbia for an order requiring that any written determination or background file document (or portion thereof) be made open or available to public inspection. Except where inconsistent with subparagraph (B), the provisions of subparagraphs (C), (D), (E), (F), and (G) of section 552(a)(4) of title 5, United States Code, shall apply to any proceeding under this paragraph. The Court shall examine the matter de novo and without regard to a decision of a court under paragraph (3) with respect to such written determination or background file document, and may examine the entire text of such written determination or background file document in order to determine whether such written determination or background file document or any part thereof shall be open or available to public inspection under this section. The burden of proof with respect to the issue of disclosure of any information shall be on the Secretary and any other person seeking to restrain disclosure. "(B) INTERVENTION.—If a proceeding is commenced under Notice, this paragraph with respect to any written determination or background file document, the Secretary shall, within 15 days after notice of the petition filed under subparagraph (A) is served on him, send notice of the commencement of such proceeding to all persons who are identified by name and address in such written determination or background file docimient. The Secretary shall send such notice by registered or certified mail to the last known address of such person. Ajiy person to whom such determination or background file document pertains may intervene in the proceeding (anonymously, if appropriate). If such notice is sent, the Secretary shall not be required to defend the action and shall not be liable for public disclosure of the written determination or background file document (or any portion thereof) in accordance with the final decision of the court. "(5) EXPEDITION OF DETERMINATION.—The Tax Court shall make a decision with respect to any petition described in paragraph (3) at the earliest practicable date and the Court of Appeals shall expedite any review of such decision in every way possible. "(6) PUBLICITY OF TAX COURT PROCEEDINGS.—Notwithstanding

sections 7458 and 7461, the Tax Court may, in order to preserve 26 USC 7458, the anonymity, privacy, or confidentiality of any person under 7461. this section, provide by rules adopted under section 7453 that portions of hearings, testimony, evidence, and reports in connection with pi-oceedings under this section may be closed to the public or to inspection by the public. "(g) TIME FOR DISCLOSURE.—

"(1) IN GENERAL.—Except as otherwise provided in this section, the text of any written determination or any background file document (as modified under subsection (c)) shall be open or available to public inspection— "(A) no earlier than 75 days, and no later than 90 days, after the notice provided in subsection (f)(1) is mailed, or, if later.

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