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31 U.S.C. § 713 — Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 713 — Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives

**(a)** 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.11 So in original. 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)). **(b)** (1) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))— (A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and (B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General. (2) 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 th

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Source location: Title 31, Chapter 7, § 713; chapter-007-government-accountability-office.md

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 21 — Oath of Senators

The oath of office shall be administered by the President of the Senate to each Senator who shall be elected, previous to his taking his seat.

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26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

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Federal law — U.S. Code and appendices · legal_authorities

6 U.S.C. § 101 — Cyber incident review

**(a) Activities** The Center shall— (1) receive, aggregate, analyze, and secure, using processes consistent with the processes developed pursuant to the Cybersecurity Information Sharing Act of 2015 ([6 U.S.C. 1501](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section1501&num=0&edition=prelim) et seq.) reports from covered entities related to a covered cyber incident to assess the effectiveness of security controls, identify tactics, techniques, and procedures adversaries use to overcome those controls and other cybersecurity purposes, including to assess potential impact of cyber incidents on public health and safety and to enhance situational awareness of cyber threats across critical infrastructure sectors; (2) coordinate and share information with appropriate Federal departments and agencies to identify and track ransom payments, including those utilizing virtual currencies; (3) leverage information gathered about cyber incidents to— (A) enhance the quality and effectiveness of information sharing and coordination efforts with appropriate entities, including agencies, sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, critical infrastructure owners and operators, cybersecurity and cyber incident response firms, and security researchers; and (B) provide appropriate entities, including sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, cybersecurity and cyber incident response firms, and security researchers, with timely, actionable, and anonymized reports of cyber incident campaigns and trends, including, to the maximum extent practicable

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26 U.S.C. § 6406 — Prohibition of administrative review of decisions

In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States.

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 1301 — Application

**(a)** Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law. **(b)** The reappropriation and diversion of the unexpended balance of an appropriation for a purpose other than that for which the appropriation originally was made shall be construed and accounted for as a new appropriation. The unexpended balance shall be reduced by the amount to be diverted. **(c)** An appropriation in a regular, annual appropriation law may be construed to be permanent or available continuously only if the appropriation— (1) is for rivers and harbors, lighthouses, public buildings, or the pay of the Navy and Marine Corps; or (2) expressly provides that it is available after the fiscal year covered by the law in which it appears. **(d)** A law may be construed to make an appropriation out of the Treasury or to authorize making a contract for the payment of money in excess of an appropriation only if the law specifically states that an appropriation is made or that such a contract may be made.

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 719 — Comptroller General reports

**(a)** At the beginning of each regular session of Congress, the Comptroller General shall report to Congress (and to the President when requested by the President) on the work of the Comptroller General. A report shall include recommendations on— (1) legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and (2) other matters related to the receipt, disbursement, and use of public money the Comptroller General considers advisable. **(b)** (1) The Comptroller General shall include in the report to Congress under subsection (a) of this section— (A) a review of activities under sections 717(b)–(d) and 731(e)(2) of this title, including recommendations under [section 717(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section717/c&num=0&edition=prelim); (B) information on carrying out duties and powers of the Comptroller General under clauses (A) and (C) of this paragraph, subsections (g) and (h) 11 See References in Text note below. of this section, and sections 717, 731(e)(2), 734, 1112, and 1113 of this title; and (C) the name of each officer and employee of the Government Accountability Office assigned or detailed to a committee of Congress, the committee to which the officer or employee is assigned or detailed, the length of the period of assignment or detail, a statement on whether the assignment or detail is finished or continuing, and compensation paid out of appropriations available to the Comptroller General for the period of the assignment or detail that has been completed. (2) In a report under subsection (a) of this section or in a special report to Congress when Congress is in session, the Comptroller General shall include recommend

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Federal law — U.S. Code and appendices · legal_authorities

7 U.S.C. § 3105 — Agricultural research; authorization of additional appropriations; administrative expenses; availability of special research fund

**(a)** In order to carry out further research on utilization and associated problems in connection with the development and application of present, new, and extended uses of agricultural commodities and products thereof authorized by [section 3104 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section3104&num=0&edition=prelim), and to disseminate information relative thereto, and in addition to all other appropriations authorized by this title,11 See References in Text note below. there is authorized to be appropriated the following sums: (1) $3,000,000 for the fiscal year ending June 30, 1947, and each subsequent fiscal year. (2) An additional $3,000,000 for the fiscal year ending June 30, 1948, and each subsequent fiscal year. (3) An additional $3,000,000 for the fiscal year ending June 30, 1949, and each subsequent fiscal year. (4) An additional $3,000,000 for the fiscal year ending June 30, 1950, and each subsequent fiscal year. (5) An additional $3,000,000 for the fiscal year ending June 30, 1951, and each subsequent fiscal year. (6) In addition to the foregoing, such additional funds beginning with the fiscal year ending June 30, 1952, and thereafter, as the Congress may deem necessary. The Secretary of Agriculture, in accordance with such regulations as he deems necessary, and when in his judgment the work to be performed will be carried out more effectively, more rapidly, or at less cost than if performed by the Department of Agriculture, may enter into contracts with such public or private organizations or individuals as he may find qualified to carry on work under this section without regard to the provisions of [section 6101 of title 41](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title41-section6101

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns

Page 3426 TITLE 26—INTERNAL REVENUE CODE § 6101 1961—Pub. L. 87–397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110. § 6101. Period covered by returns or other docu- ments When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any re- turn, statement, or other document required by this title or by regulations, shall be made. (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 6102. Computations on returns or other docu- ments (a) Amounts shown on internal revenue forms The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue re- turn, statement, or other document, that if such amount of such item is other than a whole-dol- lar amount, either— (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dol- lar or more, in which case the amount (deter- mined without regard to the fractional part of a dollar) shall be increased by $1. (b) Election not to use whole dollar amounts Any person making a return, statement, or other document shall be allowed, under regula- tions prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a). (c) Inapplicability to computation of amount The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations nec- essary to determine the a

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6406 — Prohibition of administrative review of

Page 3609 TITLE 26—INTERNAL REVENUE CODE § 6408 Subsec. (c). Pub. L. 94–455, §§ 1210(b), 1906(b)(13)(A), substituted ‘‘$200,000’’ for ‘‘$100,000’’ and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appear- ing. 1972—Subsec. (d). Pub. L. 92–418 added subsec. (d). Subsec. (e). Pub. L. 92–512 added subsec. (e). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Pub. L. 113–295, div. A, title III, § 301(b), Dec. 19, 2014, 128 Stat. 4055, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 19, 2014], ex- cept that such amendment shall not apply with respect to any refund or credit with respect to a report that has been made before such date under section 6405 of the Internal Revenue Code of 1986.’’ EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106–554, § 1(a)(7) [title III, § 305(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, provided that: ‘‘The amendment made by subsection (a) [amending this sec- tion] shall take effect on the date of the enactment of this Act [Dec. 21, 2000], except that such amendment shall not apply with respect to any refund or credit with respect to a report that has been made before such date of the enactment under section 6405 of the Internal Revenue Code of 1986.’’ EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–508, title XI, § 11834(b), Nov. 5, 1990, 104 Stat. 1388–560, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 5, 1990], except that such amendment shall not apply with re- spect to any refund or credit with re

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 713 — Audit of Internal Revenue Service, Tax and

Page 80 TITLE 31—MONEY AND FINANCE § 713 1 So in original. ‘‘(H) the Committee on Finance of the Senate; and ‘‘(I) the Committee on Ways and Means of the House of Representatives; and ‘‘(2) the term ‘Comptroller General’ means the Comptroller General of the United States. ‘‘(b) AUTHORITY.—The Comptroller General shall con- duct monitoring and oversight of the exercise of au- thorities, or the receipt, disbursement, and use of funds made available, under this Act [div. B of Pub. L. 116–136, see Tables for classification] or any other Act to prepare for, respond to, and recover from the Coronavirus 2019 pandemic and the effect of the pan- demic on the health, economy, and public and private institutions of the United States, including public health and homeland security efforts by the Federal Government and the use of selected funds under this or any other Act related to the Coronavirus 2019 pandemic and a comprehensive audit and review of charges made to Federal contracts pursuant to authorities provided in the Coronavirus Aid, Relief, and Economic Security Act [Pub. L. 116–136, see Tables for classification]. ‘‘(c) BRIEFINGS AND REPORTS.—In conducting moni- toring and oversight under subsection (b), the Comp- troller General shall— ‘‘(1) during the period beginning on the date of en- actment of this Act [Mar. 27, 2020] and ending on the date on which the national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) expires, offer regular brief- ings on not less frequently than a monthly basis to the appropriate congressional committees regarding Federal public health and homeland security efforts; ‘‘(2) publish reports regarding the ongoing moni-

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