Page:United States Statutes at Large Volume 90 Part 2.djvu/197

 PUBLIC LAW 94-455—OCT. 4, 1976

9 0 STAT. 1665

before November 1, 1976, and any background file document relating to such written determination shall be open or available to public inspection in accordance with this section. " (2) T I M E FOR DISCLOSURE.—In the case of any written determination or background file document which is to be made open or available to public inspection under paragraph (1) — " (A) subsection (g) shall not apply, but " (B) such written determination or background file document shall be made open or available to public inspection a t the earliest practicable date after funds for that purpose have been ai:)propriated and made available to the Internal Revenue Service. " (3) ORDER OF RELEASE.—Any written determination or background file document described in paragraph (1) shall be open or available to public inspection in the following order s t a r t i n g with the most recent written determination in each category: " (A) reference written determinations issued under this title; " (B) general written determinations issued after July 4, 1967 r and " (C) reference written determinations issued under the IiiL^nnal Revenue Code of 1939 or corresponding provisions 53 Stat. 1. of prior law. General written determinations not described in subparagraph (B) shall be open to public inspection on written request, b u t not until after the written determinations referred to in subparagraph s (A), (B), and (C) are open to public inspection. " (4) NOTICE THAT PRIOR WRITTEN DEn-:RMiXATioNS ARE OPEN TO

PUBLIC INSPECTION.—Notwithstanding the provisions of subsec- Publication in tions (f)(1) and (f)(3)(A), not less than 90 days before making Federal Register, any ^^ortion of a written determination described in this subsection open to public inspection, the Secretary shall issue public notice in the Federal Register that such written determination is to be made open to public inspection. The person who received a written determination may, within 75 days after the date of publication of notice under this jDaragraph, file a petition in the United States Tax Court (anonymously, if appropi-iate) for a determination with respect to that portion of such written determination ^ which is to be made open to public inspection. The provisions of subsections (f)(3)(B), (5), and (6) shall apply if such a petition is filed. I f no petition is filed, the text of any written determination shall be open to public inspection no earlier than 90 days, and no later than 120 days, after notice is published in the Federal Register. " (5) EXCLUSION.—Subsection (d) shall not apply to any written determination described in paragraph (1). " (i) CIVIL R E M E D I E S. —

" (1) CIVIL ACTION.—Whenever the Secretary—

" (A) fails to make deletions required in accordance with subsection (c), or " (B) fails to follow the procedures in subsection (g), the recipient of the written determination or any person identified in the written determination shall have as an exclusive civil remedy an action against the Secretary in the Court of Claims, which shall have jurisdiction to hear any action under this paragraph. " (2) DAMAGES.—In any suit brought under the provisions of paragraph (1)(A) in which the Court determines that an em-

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