90 STAT. 1682 Fee.
PUBLIC LAW 94-455—OCT. 4, 1976 of such return is authorized under this section. A reasonable fee may be prescribed for furnishing such reproduction or certified reproduction. " (B) DISCLOSURE OF RETURN INFORMATION.—Return infor-
Fee.
mation disclosed to any person under the provisions of this title may be provided in the form of written documents, reproductions of such documents, films or photoimpressions, or electronically produced tapes, disks, or records, or by any other mode or means which the Secretary determines necessary or appropriate. A reasonable fee may be prescribed for furnishing such return information. "(C) USE OF REPRODUCTIONS.—Any reproduction of any
return, document, or other matter made in accordance with this paragraph shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence. "(3) RECORDS OF INSPECTION AND DISCLOSURE.— "(A) SYSTEM OF RECORDKEEPING.—Except as otherwise
provided by this paragraph, the Secretary shall maintain a permanent svstem of standardized records or accountings of all requests tor inspection or disclosure of returns and return information (including the reasons for and dates of such requests) and of returns and return information inspected or disclosea under this section. Notwithstanding the provisions of section 552a (c) of title 5, United States Code, the Secretary shall not be required to maintain a record or accounting of requests for inspection or disclosure of returns and return information, or of returns and return information inspected or disclosed, under the authority of subsections (c), (e), (h) (1), (3)(A), or (4), (i)(4) or (6)(A) (ii), (k)(1), (2), or (6), (1)(1) or (4)(B) or (5), (m), or (n). The records or accountings required to be maintained under this paragraph shall be available for examination by the Joint Committee on Taxation or the Chief of Staff of such joint committee. Such record or accounting shall also be available for examination by such person or persons as may be, but only to the extent, authorized to make such examination under section 552a(c) (3) of title 5, United States Code. Report to <^o^F®^sional committee. """
" (B) REPORT BY THE SECRETARY.—The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation a report with respect to, o r summary of, the records or accounting described in subparagraph (A) in such form and containing such information as such joint committee or the Chief of Staff of such joint committee may designate. Such report or summary shall not, however, include a record or accounting of any request by the President under subsection (g) for, or the disclosure in response to such request of, any return or return information with respect to any individual who, a t the time of such request, was an officer or employee of the executive branch of the Federal Government. Such report or summary, or any part thereof, may be disclosed by such joint committee to such persons and for such purposes as the joint committee may,
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