90 STAT. 1662
PUBLIC LAW 94-455—OCT. 4, 1976 "(e)
BACKGROUND FILE DOCUMENTS.—Whenever the
Secretary
makes a written determination open to public inspection under this section, he shall also make available to any person, but only upon the written request of that person, any background file document relating to the written determination. "(f)
Regulations.
RESOLUTION OF DISPUTES RELATING TO DISCLOSURE.— "(1) NOTICE or INTENTION TO DISCLOSE.—The Secretary
shall upon issuance of any written determination, or upon receipt of a request for a background file document, mail a notice of intention to disclose such determination or document to any person to whom the written determination pertains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person). " (2) ADMINISTRATIVE REMEDIES.—The Secretary shall prescribe regulations establishing administrative remedies with respect to— "(A) requests for additional disclosure of any written determination of any background file document, and "(B) requests to restrain disclosure. " (3) ACTION TO RESTRAIN DISCLOSURE.— "(A) CREATION OF REMEDY.—Any person—
"(i) to whom a written determination pertains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person), or who has a direct interest in maintaining the confidentiality of any such written determination or background file document (or portion thereof), "(ii) who disagrees with any failure to make a deletion with respect to that portion of any written determination or any background file document which is to be open or available to public inspection, and "(iii) who has exhausted his administrative remedies as prescribed pursuant to paragraph (2), may, within 60 days after the mailing by the Secretary of a notice of intention to disclose any written determination or background file document under paragraph (1), together with the proposed deletions, file a petition in the United States Tax Court (anonymously, if appropriate) for a determination with respect to that portion of such written determination or background file document which is to be open to public inspection. "(B) NOTICE TO CERTAIN PERSONS.—The Secretary shall notify any person to whom a written determination pertains (unless such person is the petitioner) of the filing of a petition under this paragraph with respect to such written determination or related background file document, and any such person may intervene (anonymously, if appropriate) in any proceeding conducted pursuant to this paragraph. The Secretary shall send such notice by registered or certified mail to the last known address of such person within 15 days after such petition is served on the Secretary. No person who has received such a notice may thereafter file any petition under this paragraph with respect to such written determination or background file document with respect to which such notice was received. "(4)
ACTION TO OBTAIN ADDITIONAL DISCLOSURE.— " (A) CREATION OF REMEDY.—Any person who has
exhausted the administrative remedies prescribed pursuant to para-
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