Page:United States Statutes at Large Volume 102 Part 3.djvu/568

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PUBLIC LAW 100-000—MMMM. DD, 1988

102 STAT. 2520

Reports.

Reports.

PUBLIC LAW 100-504—OCT. 18, 1988

"(D) The Inspector General shall be subject to the same safeguards and conditions for receiving returns and return information as are described under section 6103(p)(4) of the Internal Revenue Code of 1986. "(f) An audit or investigation conducted by the Inspector General shall not affect a final decision of the Secretary of the Treasury or his d e l ^ a t e under section 6406 of the Internal Revenue C!ode of 1986. "(g) Notwithstanding section 4(d), in matters involving chapter 75 of the Internal Revenue Oxle of 1986, the Inspector General shall report expeditiously to the Attorney General only offenses under section 7214 of such 0)de, unless the Inspector CJeneral obtains the consent of the (Commissioner of Internal Revenue to exercise additional reporting authority with respect to such chapter. "(h) Any report required to be transmitted by the Secretary of the Treasury to the appropriate committees or subcommittees of the Congress under section 5(d) shall also be transmitted, within the seven-day period specified under such section, to the Committees on Governmental Affairs and Finance of the Senate and the Committees on Government Operations and Ways and Means of the House of Representatives. SPECIAL PROVISIONS CONCERNING THE DEPARTMENT OF JUSTICE

Classified information. 5 USC app.

"SEC. 8D. (a)(1) Notwithstanding the last two sentences of section 3(a), the Inspector CJeneral shall be under the authority, direction, and control of the Attorney General with respect to audits or investigations, or the issuance of subpenas, which require access to sensitive information concerning— "(A) ongoing civil or criminal investigations or proceedings; "(B) undercover operations; "(C) the identity of confidential sources, including protected witnesses; "(D) intelligence or counterintelligence matters; or "(E) other matters the disclosure of which would constitute a serious threat to national security. "(2) With respect to the information described under paragraph (1), the Attorney General may prohibit the Inspector Genered from carrying out or completing any audit or investigation, or from issuing any subpena, after such Inspector General has decided to initiate, carry out, or complete such audit or investigation or to issue such subpena, if the Attorney CJeneral determines that such prohibition is necessary to prevent the disclosure of any information described under paragraph (1) or to prevent the significant impairment to the national interests of the United States. "(3) If the Attorney General exercises any power under paragraph (1) or (2), the Attorney General shall notify the Inspector General in writing stating the reasons for such exercise. Within 30 days after receipt of any such notice, the Inspector General shall transmit a copy of such notice to the (IJommittees on Grovernmental Affairs and Judiciary of the Senate and the Committees on Government Operations and Judiciary of the House of Representatives, and to other appropriate committees or subcommittees of the Congress. "(b) In carrying out the duties and responsibilities specified in this Act, the Inspector General of the Department of Justice—