Page:United States Statutes at Large Volume 90 Part 2.djvu/215

 PUBLIC LAW 94-455—OCT. 4, 1976 by record vote of a majority of the members of the joint committee, determine. " (C) PUBLIC REPOKT ON DISCLOSURES.—The Secretary shall,

within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report with respect to the records or accountings described in subparagraph (A) which— " (i) provides with respect to each Federal agency, each agency, body, or commission described in subsection (d) or (1)(3) or (6), and the General Accounting Office the number of— " (I) requests for disclosure of returns and return information, " ( II) instances in which returns and return information were disclosed pursuant to such requests, " ( III) taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests, and "(ii) describes the general purposes for which such requests were made, "(4) SArEGUARDS.—Any Federal agency described in subsection (h)(2), (i)(1), (2) or (5), (j)(l) or (2), (1)(1), (2), or (5), or (o)(1), the General Accounting Office, or any agency, body, or commission described in subsection (d) or (1)(3) or (6) shall, as a condition for receiving returns or return information— "(A) establish and maintain, to the satisfaction of the Secretary, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure of return or return information made by or to it; "(B) establish and maintain, to the satisfaction of the Secretary, a secure area or place in which such returns or return information shall be stored; "(C) restrict, to the satisfaction of the Secretary, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under the provisions of this title; "(D) provide such other safeguards which the Secretary determines (and which he prescribes in regulations) to be necessary or appropriate to protect the confidentiality of the returns or return information; " (E) furnish a report to the Secretary, at such time and containing such information as the Secretary may prescribe, which describes the procedures established and utilized by such agency, body, or commission or the General Accounting Office for ensuring the confidentialty of returns and return information required by this paragraph; and " (F) upon completion of use of such returns or return information— "(i) in the case of an agency, body, or commission described in subsection (d) or (1)(6), return to the Secret&Tj such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner; and

90 STAT. 1683

Report to congressional committee.

Record maintenance.

Report.

Report.

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