§ 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives

Statutory text

Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.1 An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406).

To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)—

returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(b)) shall be made available to the Comptroller General; and

records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.

At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.

Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property of, or in use by, the Service or either Bureau that can identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.

Footnotes

1 So in original.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1982
Pub. L. 97–258 · 96 Stat. 889
Enacted · 31 U.S.C. § 713
Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889
Source evidence
Code source credit
Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 31 U.S.C. § 713(a); 31 U.S.C. § 713(b)(1)
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing
Source evidence
Code amendment note
Subsecs. (a), (b)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.
Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.
2002
Homeland Security Act of 2002
Pub. L. 107–296 § 1112(m)(1) · 116 Stat. 2135
Substituted · 31 U.S.C. § 713
Pub. L. 107–296, § 1112(m)(1), substituted “, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives” for “and Bureau of Alcohol, Tobacco, and Firearms” in section catchline
Source evidence
Code amendment note
Pub. L. 107–296, § 1112(m)(1), substituted “, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives” for “and Bureau of Alcohol, Tobacco, and Firearms” in section catchline.
Enacted provision · exact public law section
(1) by striking the section heading and inserting the following: “§ 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives”;
Effective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
2002
Homeland Security Act of 2002
Pub. L. 107–296 § 1112(m)(2) · 116 Stat. 2135
Substituted · 31 U.S.C. § 713(a)
Pub. L. 107–296, § 1112(m)(2), substituted “Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “Bureau of Alcohol, Tobacco, and Firearms,”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 107–296, § 1112(m)(2), substituted “Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “Bureau of Alcohol, Tobacco, and Firearms,”.
Enacted provision · exact public law section
(2) in subsection (a), by striking “Bureau of Alcohol, Tobacco, and Firearms,” and inserting “Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”; and
Effective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
2002
Homeland Security Act of 2002
Pub. L. 107–296 § 1112(m)(3)(A) · 116 Stat. 2135
Substituted · 31 U.S.C. § 713(b)(1)(B)
Pub. L. 107–296, § 1112(m)(3)(A), substituted “or either Bureau” for “or the Bureau”
Source evidence
Code amendment note
Subsec. (b)(1)(B). Pub. L. 107–296, § 1112(m)(3)(A), substituted “or either Bureau” for “or the Bureau”.
Enacted provision · exact public law section
(A) in paragraph (1)(B), by striking “or the Bureau” and inserting “or either Bureau”;
Effective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
2002
Homeland Security Act of 2002
Pub. L. 107–296 § 1112(m)(3)(B) · 116 Stat. 2135
1. Substituted · 31 U.S.C. § 713(b)(2)
  Pub. L. 107–296, § 1112(m)(3)(B), substituted “or either Bureau” for “or the Bureau”
2. Substituted · 31 U.S.C. § 713(b)(2)
  Pub. L. 107–296, § 1112(m)(3)(B), substituted “the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “and the Director of the Bureau”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 107–296, § 1112(m)(3)(B), substituted “or either Bureau” for “or the Bureau” and “the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “and the Director of the Bureau”.
Enacted provision · exact public law section
(B) in paragraph (2)— (i) by striking “or the Bureau” and inserting “or either Bureau”; and (ii) by striking “and the Director of the Bureau” and inserting “the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice”; and
Effective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
2002
Homeland Security Act of 2002
Pub. L. 107–296 § 1112(m)(3)(C) · 116 Stat. 2135
Substituted · 31 U.S.C. § 713(b)(3)
Pub. L. 107–296, § 1112(m)(3)(C), substituted “or either Bureau” for “or the Bureau”
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 107–296, § 1112(m)(3)(C), substituted “or either Bureau” for “or the Bureau”.
Enacted provision · exact public law section
(C) in paragraph (3), by striking “or the Bureau” and inserting “or either Bureau”.
Effective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
2004
GAO Human Capital Reform Act of 2004
Pub. L. 108–271 § 8(b) · 118 Stat. 811
Substituted · 31 U.S.C. § 713(b)(2)
Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.
Enacted provision · exact public law section
(b) References.— Any reference to the General Accounting Office in any law, rule, regulation, certificate, directive, instruction, or other official paper in force on the date of enactment of this Act shall be considered to refer and apply to the Government Accountability Office.

8 of 9 references resolved to an enrolled provision · 1 partial

Notes

historicalAndRevision

Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
713(a)	31:67(d)(1).	Sept. 12, 1950, ch. 946, 64 Stat. 832, § 117(d)(1)–(3); added Oct. 7, 1977, Pub. L. 95–125, § 1, 91 Stat. 1104.
713(b)(1)	31:67(d)(2)(1st sentence less proviso).
713(b)(2)	31:67(d)(3).
713(b)(3)	31:67(d)(2)(1st sentence proviso, last sentence).

In subsection (a), the words “rules and” and “findings or” are omitted as surplus. The words “or his delegate” are omitted as unnecessary because of sections 301(b) and 321(a)(2) of the revised title.

In subsection (b)(1), before clause (A), the words “To carry out” are substituted for “For the purposes of, and to the extent necessary in, making the audits required by”, and the word “only” is substituted for “but notwithstanding the provisions of any other law”, to eliminate unnecessary words. The words “the requirements imposed by” are omitted as surplus. The words “Comptroller General” are substituted for “representatives of the General Accounting Office” for consistency. In clause (B), the word “records” is substituted for “books, accounts, financial records, reports, files, papers” for consistency in the revised title and with other titles of the United States Code. The words “other” and “things” are omitted as surplus.

In subsection (b)(2), the words “in writing” and “pursuant to the provisions of paragraph (2) of this subsection” are omitted as surplus. The words “records or property of the Service or the Bureau” are substituted for “any information described in clause (B) of such paragraph (2)” for clarity. The words “in a form . . . be associated with or otherwise . . . directly or indirectly”, “such written”, and “promptly” are omitted as surplus.

In subsection (b)(3), the words “divulge . . . in any manner whatever to any person” are omitted as surplus. The words “information derived from a record or property of, or in use by, the Service or the Bureau” are substituted for “any information described in clause (B)” for clarity and consistency. The words “in a form . . . be associated with or otherwise . . . directly or indirectly” are omitted as surplus. The word “powers” is substituted for “responsibilities” for consistency. The words “that the record or property be made known” are substituted for “such disclosure” for clarity. The text of 31:67(d)(2)(last sentence) is omitted as surplus.

Editorial Notes

Amendments1986–2004 · 3 rounds

2004

Subsec. (b)(2). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office”.

2002

Pub. L. 107–296, § 1112(m)(1), substituted “, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives” for “and Bureau of Alcohol, Tobacco, and Firearms” in section catchline.

Subsec. (a). Pub. L. 107–296, § 1112(m)(2), substituted “Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “Bureau of Alcohol, Tobacco, and Firearms,”.

Subsec. (b)(1)(B). Pub. L. 107–296, § 1112(m)(3)(A), substituted “or either Bureau” for “or the Bureau”.

Subsec. (b)(2). Pub. L. 107–296, § 1112(m)(3)(B), substituted “or either Bureau” for “or the Bureau” and “the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice” for “and the Director of the Bureau”.

Subsec. (b)(3). Pub. L. 107–296, § 1112(m)(3)(C), substituted “or either Bureau” for “or the Bureau”.

1986

Subsecs. (a), (b)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.

Statutory Notes and Related Subsidiaries

Change of Name

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.

Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by section 1(a) of Pub. L. 104–14, set out as a note preceding section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019. Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Credits

1982–2004 · 4 acts

1982Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889
1986Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095
2002Pub. L. 107–296, title XI, § 1112(m), Nov. 25, 2002, 116 Stat. 2277
2004Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.

Show as published

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 889; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 107–296, title XI, § 1112(m), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)