112 STAT. 706 PUBLIC LAW 105-206—JULY 22, 1998 5 USC app. Procedures. 5 USC app. App.) is amended by adding at the end the following new paragraph: "(4) The Secretary of the Treasury may not exercise any power under paragraph (1) or (2) with respect to the Treasury Inspector General for Tax Administration.". (2) DUTIES OF INSPECTOR GENERAL OF THE DEPARTMENT OF THE TREASURY; RELATIONSHIP TO THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION.—Section 8D(b) of such Act is amended— (A) by inserting "(1)" after "(b)"; and (B) by adding at the end the following new paragraphs: "(2) The Inspector General of the Department of the Treasury shall exercise all duties and responsibilities of an Inspector General for the Department of the Treasury other than the duties and responsibilities exercised by the Treasury Inspector General for Tax Administration. "(3) The Secretary of the Treasury shall establish procedures under which the Inspector General of the Department of the Treasury and the Treasury Inspector General for Tax Administration will— "(A) determine how audits and investigations are allocated in cases of overlapping jurisdiction; and "(B) provide for coordination, cooperation, and efficiency in the conduct of such audits and investigations.". (3) ACCESS TO RETURNS AND RETURN INFORMATION. — Section 8D(e) of such Act is amended— (A) in paragraph (1), by striking "Inspector General" and inserting "Treasury Inspector General for Tax Administration"; (B) in paragraph (2), by striking all beginning with "(2)" through subparagraph (B); (C)(i) by redesignating subparagraph (C) of paragraph (2) as paragraph (2) of such subsection; and (ii) in such redesignated paragraph (2), by striking "Inspector General" and inserting "Treasury Inspector General for Tax Administration"; and (D)(i) by redesignating subparagraph (D) of such paragraph as paragraph (3) of such subsection; and (ii) in such redesignated paragraph (3), by striking "Inspector General" and inserting "Treasury Inspector (General for Tax Administration". (4) EFFECT ON CERTAIN FINAL DECISIONS OF THE SECRETARY.— Section 8D(f) of such Act is amended by striking "Inspector General" and inserting "Inspector General of the Department of the Treasury or the Treasury Inspector General for Tax Administration". (5) REPEAL OF LIMITATION ON REPORTS TO THE ATTORNEY GENERAL.—Section 8D of such Act is amended by striking subsection (g). (6) TRANSMISSION OF REPORTS.—Section 8D(h) of such Act is amended— (A) by striking "(h)" and inserting "(g)(1)"; (B) by striking "and the Committees on Government Operations and Ways and Means of the House of Representatives" and inserting "and the Committees on Government Reform and Oversight and Ways and Means of the House of Representatives"; and
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