Page:United States Statutes at Large Volume 92 Part 3.djvu/247

 PUBLIC LAW 95-600—NOV. 6, 1978

92 STAT. 2879

SEC. 502. EXTENSION OF OPTIONAL SMALL TAX CASE PROCEDURES AND EXPANSION OF AUTHORITY OF COMMISSIONERS OF TAX COURT. (a) EXTENDING THE OPTIONAL SMALL TAX CASE PROCEDURES TO ADDITIONAL TAXPAYERS.—

(1) IN GENERAL.—Subsection (a) of section 7463 (relating to small tax cases) is amended by striking out paragraphs (1) and (2) and inserting in lieu thereof the following: "(1) $5,000 for any one taxable year, in the case of the taxes imposed by subtitle A, "(2) $5,000, in the case of the tax imposed by chapter 11, or "(3) $5,000 for any one calendar year, in the case of the tax imposed by chapter 12,". (2) CONFORMING AMENDMENTS.—

26 USC 7463.

26 USC 1. 26 USC 2001 et ^^i-
 * ^926 USC 2501 et

(A) The heading of section 7463 is amended by striking out "$i,50o" and inserting in lieu thereof "$5,ooo", (B) the table of sections for part II of subchapter C of chapter 76 is amended by striking out "$i,500" in the item relating to section 7463 and inserting in lieu thereof "$5,000". O> AUTHORITY TO ASSIGN SMALL TAX CASES TO COMMISSIONERS.— t)

Section 7463 (relating to small tax cases) is amended by adding at the end thereof the following new subsection: "(g) COMMISSIONERS.—The chief judge of the Tax Court may assign proceedings conducted under this section to be heard by the Commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any such proceeding, subject to such conditions and review as the court may by rule provide." (c) AUTHORITY OF TAX COURT COMMISSIONERS TO ADMINISTER OATHS, PROCURE TESTIMONY, ETC.—Subsection (a) of section 7456

26 USC 7456.

(relating to the administration of oaths and testimony) is amended— (1) by striking out "any judge of the Tax Court" each place it appears and inserting in lieu thereof "any judge or commissioner of the Tax Court"; and (2) by striking out "by the judge" and inserting in lieu thereof "by the judge or commissioner". (d) EFFECTIVE DATES.— 26 USC 7463 (1) SUBSECTION (a).—The amendments made by subsection (a) note, shall take effect on the first day of the first calendar month beginning more than 180 days after the date of the enactment of this Act. (2) SUBSECTIONS (b) AND (C).—The amendments made by subsection (b) and (c) shall take effect on the date of the enactment of this Act. SEC. 503. DISCLOSURE OF RETURN INFORMATION TO CERTAIN FEDERAL OFFICERS AND EMPLOYEES FOR PURPOSES OF TAX ADMINISTRATION, ETC.

(a) IN GENERAL.—Paragraph (2) of section 6103(h) (relating to 26 USC 6103. Department of Justice) is amended— (1) by striking out "A" after the heading, and inserting in lieu thereof "In a matter involving tax administration, a", (2) by striking out "attorneys" after "open to inspection by or disclosure to", in paragraph (2) and inserting in lieu thereof "officers and employees",

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