Page:United States Statutes at Large Volume 98 Part 1.djvu/1203

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1165

"(3) DEFINITIONS.—For purposes of this subsection the term 'OASDI overpayment' means any overpayment of benefits made to an individual under title II of the Social Security Act. 42 USC 401. "(e) REVIEW OF REDUCTIONS.—No court of the United States shall .2 have jurisdiction to hear any action, whether legal or equitable, brought to restrain or review a reduction authorized by subsection (c) or (d). No such reduction shall be subject to review by the Secretary in an administrative proceeding. No action brought against the United States to recover the amount of any such reduction shall be considered to be a suit for refund of tax. This subsection does not preclude any legal, equitable, or administrative action against the Federal agency to which the amount of such reduction was paid. "(f) FEDERAL AGENCY.—For purposes of this section, the term 'Federal agency' means a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat. 63, chapter 32; 16 U.S.C. 831h)), and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code). "(g) CROSS REFERENCE.—For procedures relating to agency notifi. cation of the Secretary, see section 3721 of title 31, United States Code.". (2) Subsection (a) of section 6402 of such Code is amended by 26 USC 6402. striking out "subsection (c)" and inserting in lieu thereof "subsections (c) and (d)". (3)(A) Subsection (1) of section 6103 of such Code (relating to Ante, p. 820. confidentiality and disclosure of returns and information), as amended by section 453 of this Act, is further amended by adding at the end thereof the following new paragraph: "(10) DISCLOSURE O F CERTAIN INFORMATION TO AGENCIES REQUESTING A REDUCTION UNDER SECTION 6402(c) OR 6402(d).— "(A) RETURN INFORMATION FROM INTERNAL REVENUE SERV-

'• '  ^'

^^^^,,.,

ICE.—The Secretary may, upon receiving a written request, disclose to officers and employees of an agency seeking a reduction under section 6402(c) or 6402(d)— Ante, p. 1154. "(i).the fact that a reduction has been made or has not been made under such subsection with respect to any person; "(ii) the amount of such reduction; and "(iii) taxpayer identifying information of the person ki- "^fi. against whom a reduction was made or not made. "(B) RESTRICTION ON USE OF DISCLOSED INFORMATION.—

Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records or in the defense of any litigation or administrative procedure ensuing from reduction made under section 6402(c) or section 6402(d).". (B)(i) Section 6103(p)(3)(A) of such Code (relating to procedure and recordkeeping), as so amended, is amended by striking out "or (9)" and inserting in lieu thereof "(9), or (10)". (ii) Section 6103(p)(4) of such Code, as so amended, is amended by striking out "(1)(1), (2), (3), or (5)" and inserting in lieu thereof "(1) (1), (2), (3), (5), or (10)".

�