Page:United States Statutes at Large Volume 90 Part 2.djvu/209

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1677

notifies the Attorney General or his delegate or the head of such agency that such admission would identify a confidential informant or seriously i m p a i r a civil or criminal tax investigation. The admission into evidence of any return or return information contrary to the provisions of this paragraph shall not, as such, constitute reversible error upon appeal of a judgment in such proceeding. " (5) RENEGOTIATIOX OF CONTR^VCTS.—A r e t u r n o r r e t u r n infor-

mation with respect to the tax imposed by chapter 1 upon a taxpayer subject to the provisions of the Renegotiation Act of 1951 shall, upon request in writing by the Chairman of the Renegotiation Board, be open to officers and employees of such board personally and directly engaged in, and solely for their use in, verifying or analyzing financial information required by such Act to be filed with, or otherwise disclosed to, the board, or to the extent necessary to implement the provisions of section 1481 o r 1482. The Chairman of the Renegotiation Board may, upon referral of any matter with respect to such Act to the Department of Justice for further legal action, disclose such return and return information to any employee of such department charged with the responsibility for h and l i n g such matters.

26 USC 1. 50 USC app. 1211 note.

26 USC 1481, 1482.

" (6) C O M P T R O L L E R GENERAL.— " (A) R E T U R N S AVAILABLE FOR INSPECTION.—Except as p r o -

vided in subparagraph (B), upon written request by the Comptroller General of the United States, returns and return information shall be open to inspection by, or disclosure to, officers and employees of the General Accounting Office for the purpose of, and to the extent necessary in, making— " (i) an audit of the I n t e r n a l Revenue Service o r the Bureau of Alcohol, Tobacco and F i r e a r m s which may be required by section 117 of the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 67), or " ( i i) any audit authorized by subsection (p)(6), except that no such officer or empioyee shall, except to the extent authorized by subsection (f) o r (p)(6), disclose to any person, other than another officer or employee of such office whose official duties require such disclosure, any return or return information described in section 4424(a) in a form which can be associated with, o r otherwise identify, directly or indirectly, a particular taxpayer, n o r shall such officer or employee disclose any other return or r e t u r n information, except as otherwise expressly provided by law, to any person other than such other officer o r employee of such office in a form which can be associated with, or otherwise identify, directly o r indirectly, a particular taxpayer. "(B)

DISAPPROVAL BY JOINT COMMITTEE ON TAXATION.—

Returns and return information shall not be open to inspection or disclosed under subparagraph (A) with respect to an audita— " (i) unless the Comptroller General of the United Statics notifies in writing the Joint Committee on Taxation of such audit, and " (ii) if the Joint Committee on T a x a t i o n disapproves such audit by a vote of at least two-thirds of its members within the 30-day period beginning on the d a y the Joint Committee on Taxation receives such notice.

89-194 O—78—pt. 2

14

Notification of congressional committee.

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