112 STAT. 708 PUBLIC LAW 105-206—JULY 22, 1998 an appropriate time as determined by the Treasury Inspector General for Tax Administration, notwithstanding section 4(d). "(B) In the administration of section 5(d) and subsection (g)(2) of this section, the Secretary of the Treasury may transmit the required report with respect to the Treasury Inspector General for Tax Administration at an appropriate time as determined by the Secretary, if the problem, abuse, or deficiency relates to— "(i) the performance of a law enforcement function under paragraph (1); and "(ii) sensitive information concerning matters under subsection (a)(1)(A) through (F). "(3) Nothing in this subsection shall be construed to affect the authority of any other person to carry out or enforce any provision specified in paragraph (1). "(1)(1) The Commissioner of Internal Revenue or the Internal Revenue Service Oversight Board may request, in writing, the Treasury Inspector General for Tax Administration to conduct an audit or investigation relating to the Internal Revenue Service. If the Treasury Inspector General for Tax Administration determines not to conduct such audit or investigation, the Inspector General shall timely provide a written explanation for such determination to the person making the request. Reports. "(2)(A) Any final report of an audit conducted by the Treasury Inspector General for Tax Administration shall be timely submitted by the Inspector General to the Commissioner of Internal Revenue and the Internal Revenue Service Oversight Board. Records. "(B) The Treasury Inspector General for Tax Administration shall periodically submit to the Commissioner and Board a list of investigations for which a final report has been completed by the Inspector General and shall provide a copy of any such report upon request of the Commissioner or Board. Applicability. "(C) This paragraph applies regardless of whether the applicable audit or investigation is requested under paragraph (1).". (c) TRANSFER OF FUNCTIONS.— (1) IN GENERAL.—Section 9(a)(1) of the Inspector General Act of 1978 (5 U.S.C. App.) is amended in subparagraph (L)— (A) by inserting "(i)" after "(L)"; (B) by inserting "and" after the semicolon; and (C) by adding at the end the following new clause: "(ii) of the Treasury Inspector General for Tax Administration, effective 180 days after the date of the enactment of the Internal Revenue Service Restructuring and Reform Act of 1998, the Office of Chief Inspector of the Internal Revenue Service;". X (2) TERMINATION OF OFFICE OF CHIEF INSPECTOR.—Effective upon the transfer of functions under the amendment made by paragraph (1), the Office of Chief Inspector of the Internal Revenue Service is terminated. (3) RETENTION OF CERTAIN INTERNAL AUDIT PERSONNEL.— In making the transfer under the amendment made by paragraph (1), the Commissioner of Internal Revenue shall designate and retain an appropriate number (not in excess of 300) of internal audit full-time equivalent employee positions necessary for management relating to the Internal Revenue Service. Effective date. (4) ADDITIONAL PERSONNEL TRANSFERS. —Effective 180 days 5 USC app. after the date of the enactment of this Act, the Secretary Effective date. Effective date. 5 USC app. 5 USC app.
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