S 213 · 95th Congress · Taxation
A bill to amend the Accounting and Auditing Act of 1950 to provide for the audit, by the Comptroller General, of the Internal Revenue Service and of the Bureau of Alcohol, Tobacco, and Firearms.
Bill Progress
1
Introduced✓
Committee✓
Senate Vote✓
House✓
EnactedLatest: Public Law 95-125.(1977-10-07)
Recorded Votes
PassedHouse · 1977-09-27
Yea 402Nay 5
PassedHouse · 1977-09-27
Yea 402Nay 5
Plain Language Summary
[AI summary unavailable — showing source text]
Requires the Comptroller General to regularly audit the Internal Revenue Service and the Bureau of Alchohol, Tobacco, and Firearms. Provides the Comptroller General with access to tax returns for conducting such audits but requires that no employee or officer of the General Accounting Office may divulge or make known in any manner to any person not a proper employee of such Office any tax return information in a form which can be identified with a particular taxpayer. Requires the Comptroller General to report annually to Congress with respect to procedures and requirements which he has established with the subjects of his audits for protecting the confidentiality of tax returns and tax return information and any findings or recommendations developed by the Comptroller General including any significant evidence of inefficiency or mismanagement.…
Summarized by Claude AI · Non-partisan · For informational purposes only