Page:United States Statutes at Large Volume 96 Part 1.djvu/689

 PUBLIC LAW 97-248—SEPT. 3, 1982 and by inserting after subparagraph (A) the following new subparagraph: "(B) A U D I T S OF OTHER AGENCIES.—

"(i) IN GENERAL.—Nothing in this section shall prohibit any r e t u r n or r e t u r n information obtained under this title by any Federal agency (other than a n agency referred to in subparagraph (A)) for use in any program or activity from being open to inspection by, or disclosure to, officers and employees of the General Accounting Office if such inspection or disclosure is— "(I) for purposes of, and to the e x t e n t necessary in, making a n audit authorized by law of such program or activity, and "(II) pursuant to a w r i t t e n request by the Comptroller General of the United States to the head of such Federal agency, "(ii) INFORMATION FROM SECRETARY.—If the Comptrol-

ler General of the United States determine s that the r e t u r n s or r e t u r n information available under clause (i) a r e not sufficient for purposes of making a n audit of any program or activity of a Federal agency (other than an agency referred to in subparagraph (A)), upon written request by the Comptroller General to the Secretary, r e t u r n s and r e t u r n information (of the type authorized by subsection (1) or (m) to be made available to the Federal agency for use in such program or activity) 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 such audit. "(iii) REQUIREMENT OF NOTIFICATION UPON COMPLE-

TION OF AUDIT.—Within 90 days after the completion of an audit with respect to which r e t u r n s or r e t u r n information were opened to inspection or disclosed under clause (i) or (ii), the Comptroller General of the United States shall notify in writing the Joint Committee on Taxation of such completion. Such notice shall include— "(I) a description of the use of the r e t u r n s and r e t u r n information by the Federal agency involved, "(II) such recommendations with respect to the use of r e t u r n s and r e t u r n information by such Federal agency as the Comptroller General deems appropriate, and "(III) a statement on the impact of any such recommendations on confidentiality of r e t u r n s and r e t u r n information and the administration of this title. "(iv) CERTAIN RESTRICTIONS MADE APPLICABLE.—The

restrictions contained in subparagraph (A) on the disclosure of any r e t u r n s or r e t u r n information open to inspection or disclosed under such subparagraph shall also apply to r e t u r n s and r e t u r n information open to inspection or disclosed under this subparagraph. "

96 STAT. 647

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