Page:United States Statutes at Large Volume 96 Part 1.djvu/664

 96 STAT. 622

26 USC 7609 ^°^-

PUBLIC LAW 97-248—SEPT. 3, 1982 reliance on the certificate of the Secretary or an order of a court requiring production of records shall not be liable to any customer or other person for such disclosure." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to summonses served after December 31, 1982. SP:C. 33.3. LIMITATION ON USE OF ADMINISTRATIVE SI MMONS.

26 USC 7602.

(a) IN GENERAL.—Section 7602 (relating to examination of books and witnesses) is amended by striking out " For the purpose" and inserting in lieu the r e o f "(a) AUTHORITY To S U M M O N, E T C. — For the

purpose" and by adding a t the end thereof the following new subsections: "(b) P U R P O S E M A Y INCLUDE INQUIRY I N TO OF F E N S E. — The purposes

for which the Secretary may t a k e any action described in paragraph (1), (2), or (3) of subsection (a) include the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws. "(c) N o ADMINISTRATIVE S U M M O N S W H E N THE R E I S J U S T I C E DEPARTMENT REFERRAL.— "(1) LIMITATION OF AUTHORITY.—No s u m m o n s may be issued

under this title, and the Secretary may not begin any action under section 7604 to enforce any s u m m o n s, with respect to any person if a Justice Department referral is in effect with respect to such person. "(2) J U S T I C E DEPARTMENT REFERRAL IN EFFECT.—For purposes

of this subsection— "(A) IN GENERAL.—A Justice Department referral is in effect with respect to any person if— "(i) the Secretary has recommended to the Attorney General a grand j u r y investigation of, or the criminal prosecution of, such person for any offense connected with the administration or enforcement of the internal revenue laws, or "(ii) any request is made under section 6103(h)(3)(B) for the disclosure of any r e t u r n or r e t u r n information (within the m e a n i n g of section 6103(b)) relating to such person. "(B) TERMINATION.—A Justice Department referral shall cease to be in effect with respect to a person when— "(i) the Attorney General notifies the Secretary, in writing, that— "(I) he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws, "(II) he will not authorize a grand j u r y investigation of such person with respect to such an offense, or "(III) he will discontinue such a grand j u r y investigation, "(ii) a final disposition has been made of any criminal proceeding pertaining to the enforcement of the internal revenue laws which was instituted by the Attorney General against such person, or "(iii) the Attorney General notifies the Secretary, in writing, that he will not prosecute such person for any offense connected with the administration or enforce-

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