Page:United States Statutes at Large Volume 90 Part 2.djvu/198

 90 STAT. 1666

PUBLIC LAW 94-455—OCT. 4, 1976 ployee of the I n t e r n a l Revenue Service intentionally or willfully failed to delete in accordance with subsection (c), or in any suit brought under subparagraph (1)(B) in which the Court determines that a n employee intentionally o r willfully failed to act in accordance with subsection (g), the United States shall be liable to the person in an amount equal to the sum of— " (A) actual damages sustained by the person b u t in n o case shall a person be entitled to receive less than the sum of $1,000, and " (B) the costs of the action together with reasonable attorney's fees as determined by the Court, " (j) SPECIAL JERovisioNS.—

" (1) F E E S. — The Secretary is authorized to assess actual costs— " (A) for duplication of any written determination or background file document made open or available to the public under this section, and " (B) incurred in searching for and making deletions required under subsection (c) from any written determination or background file document which is available to public inspection only upon written request. The Secretary shall furnish any written determination o r background file document without charge or a t a reduced charge if he determines that waiver or reduction of the fee is in the public interest because furnishing such determination or background file document can be considered as primarily benefiting the general public. "(2)

RECORDS DISPOSAL PROCEDURES.—Nothing in t h i s section

shall prevent the Secretary from disposing of any general written determination or background file document described in subsection (b) in accordance with established records disposition procedures, b u t such disposal shall, except as provided in the following sentence, occur not earlier than 3 years after such written determination is first made open to public inspection. I n the case of any general written determination described in subsection (h), the Secretary may dispose of such determination and any related background file document in accordance with such procedures but such disposal shall not occur earlier than 3 years after such written determination is first made open to public inspection if funds are appropriated for such purpose before January 20, 1979, or not earlier than January 20, 1979, if funds are not appropriated before such date. The Secretary shall not dispose of any reference written determinations and related background file documents. "(3)

PRECEDENTIAL STATUS.—Unless the Secretary otherwise

establishes by regulations, a written determination may not be used or cited as precedent. The preceding sentence shall not apply to change the precedential status (if any) of written determinations with regard to taxes imposed by subtitle D of this title, "(k)

26 USC 6104.

SECTION N O T To A P P L Y. — T h i s section shall not a p p l y to—

" (1) any matter to which section 6104 applies, or « (2) any— " (A) written determination issued pursuant to a request made before November 1, 1976, with respect to the exempt status under section 501(a) of a n organization described in section 501(c) or (d), the status of a n organization as a private foundation under section 5 0 9 (a), or the status of

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