Directs the Comptroller General, under the Accounting and Auditing Act, to make audits of the Internal Revenue Service and the Bureau of Alcohol, Tobacco, and Firearms of the Department of the Treasury.
Grants representatives of the General Accounting Office access, for purposes of such audit, to tax returns, tax return information (with the written approval of specified Congressional committees), and all other records of such agencies, provided such representatives do not divulge in any manner such tax returns or tax return information in a form that would identify it with a particular taxpayer.
Directs the Comptroller General to designate at least every six months the employee in the General Accounting Office who is to have access to tax returns or information therefrom which identifies particular taxpayers. Requires a copy of such designation to be supplied to specified Congressional committees, the IRS, and the Bureau.
Requires the Comptroller General to report on audits to specified Congressional committees and to report annually to such committees on procedures of the IRS, GAO, and the Bureau to keep tax return information confidential.
Reported to House from the Committee on Government Operations with amendment, H. Rept. 94-565.
Measure called up under motion to suspend rules and pass in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House, amended.
Measure passed House, amended.
Referred to Senate Committee on Government Operations.
Reported to Senate from the Committee on Government Operations with amendment, S. Rept. 94-752.
Reported to Senate from the Committee on Government Operations with amendment, S. Rept. 94-752.
Referred to Senate Committee on Finance.
Reported to Senate from the Committee on Finance with amendment, S. Rept. 94-909.
Reported to Senate from the Committee on Finance with amendment, S. Rept. 94-909.
Call of calendar in Senate.
Measure considered in Senate.
Passed/agreed to in Senate: Measure passed Senate, amended.
Measure passed Senate, amended.
Senate vitiated its previous action on passage.
Measure called up by unanimous consent in Senate.
Measure considered in Senate.
Passed/agreed to in Senate: Measure repassed Senate, amended.
Measure repassed Senate, amended.
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