Page:United States Statutes at Large Volume 96 Part 2.djvu/392

 96 STAT. 1754

26 USC 6103.

PUBLIC LAW 97-365—OCT. 25, 1982

er reporting agency (within the meaning of section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the mailing address of a taxpayer may be disclosed to such agent under subparagraph (A) only for the purpose of allowing such agent to prepare a commercial credit report on the taxpayer for use by such Federal agency in accordance with section 3 of the Federal Claims Collection Act of 1966 (31 U.S.C. 952)." (b) SAFEGUARDS.—Paragraph (4) of section 6103(p) of such Code (relating to safeguards) is amended by adding at the end thereof the following new sentence: "In the case of any agency which receives any mailing address under subsection (m)(2) or (4) and which discloses any such mailing address to any agent, this paragraph shall apply to such agency and each such agent (except that, in the case of an agent, any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency)." (c) TECHNICAL AMENDMENTS.—

(1) Paragraph (3) of section 6103(a) of such Code is amended by striking out "subsection (m)(4)(B)" and inserting in lieu thereof "paragraph (2) or (4)(B) of subsection (m)". 26 USC 7213. (2) Paragraph (2) of section 7213(a) of such Code (relating to unauthorized disclosure of information) is amended by striking out "(m)(4)" and inserting in lieu thereof "(m)(2) or (4)". 26 USC 6103 ((J) EFFECTIVE DATE.—The amendments made by this section shall "° ® take effect on the date of the enactment of this Act. 5 USC 5514 (e) Except as otherwise provided in section 4 or 7 or the foregoing note. provisions of this section, nothing in this Act (or in the amendments made by this Act) shall apply to claims or indebtedness arising under, or amounts payable under, the Internal Revenue Code of 26 USC 1 et seq. 1954, the Social Security Act, or the tariff laws of the United States. 42 USC 1305. STATUTE OF LIMITATIONS WITH RESPECT TO ADMINISTRATIVE OFFSETS

Infra.

SEC. 9. Section 2415 of title 28, United States Code, is amended by adding at the end thereof the following new subsection: "(i) The provisions of this section shall not prevent the United States or an officer or agency thereof from collecting any claim of the United States by means of administrative offset, in accordance with section 5 of the Federal Claims Collection Act of 1966.". ADMINISTRATIVE OFFSETS

SEC. 10. The Federal Claims Collection Act of 1966 (31 U.S.C. 951 et seq.) is amended— 31 USC 951 note. (1) by redesignating section 5 as section 6; and (2) by adding the following new section 5: 31 USC 954. "SEC. 5. (a) The head of an agency or his designee may, after attempting to collect a claim from a person under section 3(a) of this Act, collect the claim by means of administrative offset, except that no claim under this Act that has been outstanding for more than ten years may be collected by means of administrative offset. "(b) The head of an agency or his designee may not collect any claim by administrative offset authorized by subsection (a) unless the agency head has prescribed regulations for the exercise of such administrative offset, based on the best interests of the United States, the likelihood of collecting a claim by administrative offset.

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