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- toring and oversight efforts, which, along with any audits and investigations conducted by the Comp- troller General, shall be submitted to the appropriate congressional committees and posted on the website of the Government Accountability Office— ‘‘(A) not later than 90 days after the date of en- actment of this Act, and every other month there- after until the date that is 1 year after the date of enactment of this Act; and ‘‘(B) after the period described in subparagraph (A), on a periodic basis; and ‘‘(3) submit to the appropriate congressional com- mittees additional reports as warranted by the find- ings of the monitoring and oversight activities of the Comptroller General. ‘‘(d) ACCESS TO INFORMATION.— ‘‘(1) RIGHT OF ACCESS.—In conducting monitoring and oversight activities under this section, the Comp- troller General shall have access to records, upon re- quest, of any Federal, State, or local agency, con- tractor, grantee, recipient, or subrecipient pertaining to any Federal effort or assistance of any type re- lated to the Coronavirus 2019 pandemic under this Act or any other Act, including private entities re- ceiving such assistance. ‘‘(2) COPIES.—The Comptroller General may make and retain copies of any records accessed under para- graph (1) as the Comptroller General determines ap- propriate. ‘‘(3) INTERVIEWS.—In addition to such other authori- ties as are available, the Comptroller General or a designee of the Comptroller General may interview Federal, State, or local officials, contractor staff, grantee staff, recipients, or subrecipients pertaining to any Federal effort or assistance of any type re- lated to the Coronavirus 2019 pandemic under this or any other Act, including private entities receiving such assistance. ‘‘(4) INSPECTION OF FACILITIES.—As determined nec- essary by the Comptroller General, the Government Accountability Office may inspect facilities at which Federal, State, or local officials, contractor staff, grantee staff, or recipients or subrecipients carry out their responsibilities related to the Coronavirus 2019 pandemic. ‘‘(5) ENFORCEMENT.—Access rights under this sub- section shall be subject to enforcement consistent with section 716 of title 31, United States Code. ‘‘(e) RELATIONSHIP TO EXISTING AUTHORITY.—Nothing in this section shall be construed to limit, amend, su- persede, or restrict in any manner any existing author- ity of the Comptroller General.’’ IDENTIFICATION, CONSOLIDATION, AND ELIMINATION OF DUPLICATIVE GOVERNMENT PROGRAMS Pub. L. 111–139, title II, § 21, Feb. 12, 2010, 124 Stat. 29, provided that: ‘‘The Comptroller General of the Gov- ernment Accountability Office shall conduct routine investigations to identify programs, agencies, offices, and initiatives with duplicative goals and activities within Departments and governmentwide and report annually to Congress on the findings, including the cost of such duplication and with recommendations for consolidation and elimination to reduce duplication identifying specific rescissions.’’ REPORT ON TOBACCO SETTLEMENT AGREEMENT Pub. L. 107–171, title X, § 10908, May 13, 2002, 116 Stat. 538, provided that: ‘‘Not later than December 31, 2002, and annually thereafter through 2006, the Comptroller General shall submit to Congress a report that de- scribes all programs and activities that States have carried out using funds received under all phases of the Master Settlement Agreement of 1997.’’ § 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, To- bacco, Firearms, and Explosives (a) Under regulations of the Comptroller Gen- eral, the Comptroller General shall audit the In- ternal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Ex- plosives, Department of Justice of the Depart- ment of the Treasury.1 An audit under this sec- tion does not affect a final decision of the Sec- retary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406). (b)(1) To carry out this section and to the ex- tent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)— (A) returns and return information (as de- fined 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 (B) records and property of, or used by, the Service or either Bureau, shall be made avail- able to the Comptroller General. (2) At least once every 6 months, the Comp- troller General shall designate each officer and employee of the Government Accountability Of- fice by name and title to whom returns, return information, or records or property of the Serv- ice or either Bureau that can identify a par- ticular taxpayer may be made available. Each designation or a certified copy of the designa- tion 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 Sen- ate, 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, To- Page 81 TITLE 31—MONEY AND FINANCE § 714 bacco, Firearms, and Explosives, Department of Justice. (3) Except as expressly provided by law, an of- ficer 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 prop- erty be made known. (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.) 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 sen- tence less pro- viso). 713(b)(2) .. 31:67(d)(3). 713(b)(3) .. 31:67(d)(2)(1st sen- tence 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 not- withstanding the provisions of any other law’’, to eliminate unnecessary words. The words ‘‘the require- ments imposed by’’ are omitted as surplus. The words ‘‘Comptroller General’’ are substituted for ‘‘representa- tives of the General Accounting Office’’ for consist- ency. 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 ‘‘pur- suant to the provisions of paragraph (2) of this sub- section’’ 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 indi- rectly’’, ‘‘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 sur- plus. 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 . . . di- rectly or indirectly’’ are omitted as surplus. The word ‘‘powers’’ is substituted for ‘‘responsibilities’’ for con- sistency. 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 AMENDMENTS 2004—Subsec. (b)(2). Pub. L. 108–271 substituted ‘‘Gov- ernment Accountability Office’’ for ‘‘General Account- ing 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 Ex- plosives, Department of Justice’’ for ‘‘Bureau of Alco- hol, Tobacco, and Firearms,’’. Subsec. (b)(1)(B). Pub. L. 107–296, § 1112(m)(3)(A), sub- stituted ‘‘or either Bureau’’ for ‘‘or the Bureau’’. Subsec. (b)(2). Pub. L. 107–296, § 1112(m)(3)(B), sub- stituted ‘‘or either Bureau’’ for ‘‘or the Bureau’’ and ‘‘the Tax and Trade Bureau, Department of the Treas- ury, and the Director of the Bureau of Alcohol, To- bacco, Firearms, and Explosives, Department of Jus- tice’’ for ‘‘and the Director of the Bureau’’. Subsec. (b)(3). Pub. L. 107–296, § 1112(m)(3)(C), sub- stituted ‘‘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 Gov- ernmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Con- gress, Oct. 9, 2004. Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Rep- resentatives 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 Rep- resentatives 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. Com- mittee on Oversight and Reform of House of Represent- atives changed to Committee on Oversight and Ac- countability of House of Representatives by House Res- olution 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, Do- mestic Security. § 714. Audit of Financial Institutions Examina- tion Council, Federal Reserve Board, Federal reserve banks, Federal Deposit Insurance Corporation, and Office of Comptroller of the Currency (a) In this section, ‘‘agency’’ means the Finan- cial Institutions Examination Council, the Board of Governors of the Federal Reserve Sys- tem (in this section referred to as the ‘‘Board’’), Federal reserve banks, the Federal Deposit In- surance Corporation, and the Office of the Comptroller of the Currency. (b) Under regulations of the Comptroller Gen- eral, the Comptroller General shall audit an agency, but may carry out an onsite examina- tion of an open insured bank or bank holding company only if the appropriate agency has con-