Page:United States Statutes at Large Volume 96 Part 2.djvu/391

 PUBLIC LAW 97-365—OCT. 25, 1982

96 STAT. 1753

6103(1) of the Internal Revenue Code of 1954 is amended to read as 26 USC 6103. follows: "(3) DISCLOSURE THAT APPLICANT FOR FEDERAL LOAN HAS TAX DELINQUENT ACCOUNT.—

"(A) IN GENERAL.—Upon written request, the Secretary may disclose to the head of the Federal agency administering any included Federal loan program whether or not an applicant for a loan under such program has a tax delinquent account, "(B) RESTRICTION ON DISCLOSURE.—Any disclosure under subparagraph (A) shall be made only for the purpose of, and to the extent necessary in, determining the creditworthiness of the applicant for the loan in question. "(C)

INCLUDED FEDERAL LOAN PROGRAM DEFINED.—For

purposes of this paragraph, the term 'included Federal loan program' means any program— "(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and "(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program." (b) TECHNICAL AMENDMENTS.—

(1) Clause (i) of section 6103(p)(3)(C) of such Code is amended by striking out "(1)(3) or (6)" and inserting in lieu thereof "(1)(6)". (2) Paragraph (4) of section 6103(p) of such Code is amended— (A) by striking out "(1)(1), (2)," in the matter preceding subparagraph (A) and inserting in lieu thereof "(1)(1), (2), (3),'\ (B) by striking out "(1)(3), (6)," and inserting in lieu thereof "(1)(6),", and (C) by striking out "(1)(1), (2), or (5), or (o)(l), the commission described in subsection (1)(3)" in subparagraph (F)(ii) and inserting in lieu thereof "(1)(1), (2), (3), or (5), or (o)(l),". (c) EFFECTIVE DATE,—The amendments made by this section shall 26 USC 6103 apply in the case of loan applications made after September 30, ^°^^1982. DISCLOSURE OF MAIUNG ADDRESS TO THIRD PARTIES FOR PURPOSES OF COLLECTING FEDERAL CLAIMS

SEC. 8. (a) Paragraph (2) of section 6103(m) of the Internal Revenue Code of 1954 (relating to disclosure of taxpayer identity information) is amended to read as follows: "(2) FEDERAL CLAIMS.—

"(A) IN GENERAL.—Except as provided in subparagraph (B), the Secretary may, upon written request, disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with section 3 of the Federal Claims Collection Act of 1966 (31 U.S.C. 952). "(B) SPECIAL RULE FOR CONSUMER REPORTING AGENCY.—In

the case of an agent of a Federal agency which is a consum-

26 USC 6103.

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