United States · Law · S
S. 213 (95th)
A bill to amend the Accounting and Auditing Act of 1950 to provide for the audit, by the Comptroller General, of the Internal Revenue Service and of the Bureau of Alcohol, Tobacco, and Firearms.
Introduced
14 January 1977
Last action
7 October 1977 · President
Status
Public Law 95-125.
Sponsors
Sen. Metcalf, Lee [D-MT]
Subjects
Taxation
Source updated
4 February 2025
Summary
Requires the Comptroller General to regularly audit the Internal Revenue Service and the Bureau of Alchohol, Tobacco, and Firearms. Provides the Comptroller General with access to tax returns for conducting such audits but requires that no employee or officer of the General Accounting Office may divulge or make known in any manner to any person not a proper employee of such Office any tax return information in a form which can be identified with a particular taxpayer. Requires the Comptroller General to report annually to Congress with respect to procedures and requirements which he has established with the subjects of his audits for protecting the confidentiality of tax returns and tax return information and any findings or recommendations developed by the Comptroller General including any significant evidence of inefficiency or mismanagement.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
14 January 1977
Introduced
Referred to Senate Committee on Government Operations (Subsequently: Governmental Affairs).
Source: IntroReferral
14 January 1977
Introduced
Introduced in Senate
Source: IntroReferral
9 March 1977
Reported
Reported to Senate from the Committee on Governmental Affairs with amendment, S. Rept. 95-42.
Source: Committee
9 March 1977
Reported
Reported to Senate from the Committee on Governmental Affairs with amendment, S. Rept. 95-42.
Source: Committee
11 March 1977
Floor
Measure called up by unanimous consent in Senate.
Source: Floor
11 March 1977
Passed
Passed/agreed to in Senate: Measure passed Senate, amended.
Source: Floor
14 March 1977
Introduced
Referred to House Committee on Government Operations.
Source: IntroReferral
1 July 1977
Reported
Reported to House from the Committee on Government Operations, H. Rept. 95-480.
Source: Committee
1 July 1977
Reported
Reported to House from the Committee on Government Operations, H. Rept. 95-480.
Source: Committee
27 September 1977
Vote
Measure passed House, roll call #599 (402-5).
Source: Floor
27 September 1977
Vote
Passed/agreed to in House: Measure passed House, roll call #599 (402-5).
Source: Floor
27 September 1977
Floor
Measure called up under motion to suspend rules and pass in House.
Source: Floor
28 September 1977
President
Measure enrolled in House.
Source: President
28 September 1977
President
Measure enrolled in Senate.
Source: President
29 September 1977
Floor
Measure presented to President.
Source: Floor
29 September 1977
President
Measure presented to President.
Source: President
7 October 1977
President
Public Law 95-125.
Source: President
7 October 1977
Became law
Signed by President.
Source: BecameLaw
7 October 1977
President
Signed by President.
Source: President
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Public Law (PDF)
Public Law (PDF)
Public Law · EN · 8 October 1977
Introduced in Senate
summary · EN · 14 January 1977
Sponsors
- Sen. Metcalf, Lee [D-MT] · D · Sponsor
- · hsgo00 · Standing
- · ssga00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/213
- Open data entity: https://api.congress.gov/v3/bill/95/s/213
- us · 95-s-213 · source updated 4 February 2025