Page:United States Statutes at Large Volume 90 Part 2.djvu/205

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PUBLIC LAW 94-000—MMMM. DD, 1976

90 STAT. 1673

PUBLIC LAW 94-455—OCT. 4, 1976

dent, or to such employee or employees of the W h i t e House Office as the President may designate by name in such request, a return or return information with respect to any taxpayer named in such request. Any such request shall state— " (A) the name and address of the taxpayer whose return or return information is to be disclosed, " (B) the kind of return or return information which is to be disclosed, " (C) the taxable period or periods covered by such return or return information, and " (D) the specific reason why the inspection or disclosure is requested. " (2) DISCLOSURE OF RETURN INFORMATION AS TO PRESIDENTIAL APPOINTEES AND CERTAIN OTHER FEDERAL GOVERNMENT APPOINT-

EES.—The Secretary may disclose to a duly authorized representative of the Executive Office of the President or to the head of any Federal agency, upon written request by the President or head of such agency, or to the Federal Bureau of Investigation on behalf of and upon written request by the President or such head, return information with respect to an individual who is designated as being under consideration for appointment to a position i n the executive or judicial branch of the Federal Government. Such return information shall be limited to whether such individual— " (A) has filed returns with respect to the taxes imposed under chapter 1 for not more than the immediately preceding 26 USC 1. 3 years; " (B) has failed to pay any tax within 10 days after notice and demand, or has been assessed any penalty under this title for negligence, in the current year or immediately preceding 3 years; " (C) has been or is under investigation for possible criminal offenses under the internal revenue laws and the results of any such investigation; or " (D) has been assessed any civil penalty under this title for fraud. W i t h i n 3 days of the receipt of any request for any return infor- Notification. mation with respect to any individual under this paragraph, the Secretary shall notify such individual in writing that such information has been requested under the provisions of this paragraph. "(3)

RESTRICTION ON DISCLOSURE.—The employees to

whom

returns and return information are disclosed under this subsection shall not disclose such returns and return information to any other person except the President or the head of such agency without the personal written direction of the President or the head of such agency. " (4) RESTRICTION ON DISCLOSURE TO CERTAIN EMPLOYEES.—Dis-

closure of returns and return information under this subsection shall not be made to any employee whose annual rate of basic pay is less than the annual rate of basic p a y specified for positions subject to section 5316 of title 5, United States Code. " (5) REPORTING REQUIREMENTS.—Within 30 d a y s after the close

of each calendar quarter, the President and the head of any agency requesting returns and return information under this subsection shall each file a report with the Joint Committee on Taxation sett i n g forth the taxpayers with respect to whom such requests were

Report to congressional committee.