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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.

openUnited States· United States Congress· EN

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

Taxation

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

  1. 14 January 1977

    Introduced

    Referred to Senate Committee on Government Operations (Subsequently: Governmental Affairs).

    Source: IntroReferral

  2. 14 January 1977

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 9 March 1977

    Reported

    Reported to Senate from the Committee on Governmental Affairs with amendment, S. Rept. 95-42.

    Source: Committee

  4. 9 March 1977

    Reported

    Reported to Senate from the Committee on Governmental Affairs with amendment, S. Rept. 95-42.

    Source: Committee

  5. 11 March 1977

    Floor

    Measure called up by unanimous consent in Senate.

    Source: Floor

  6. 11 March 1977

    Passed

    Passed/agreed to in Senate: Measure passed Senate, amended.

    Source: Floor

  7. 14 March 1977

    Introduced

    Referred to House Committee on Government Operations.

    Source: IntroReferral

  8. 1 July 1977

    Reported

    Reported to House from the Committee on Government Operations, H. Rept. 95-480.

    Source: Committee

  9. 1 July 1977

    Reported

    Reported to House from the Committee on Government Operations, H. Rept. 95-480.

    Source: Committee

  10. 27 September 1977

    Vote

    Measure passed House, roll call #599 (402-5).

    Source: Floor

  11. 27 September 1977

    Vote

    Passed/agreed to in House: Measure passed House, roll call #599 (402-5).

    Source: Floor

  12. 27 September 1977

    Floor

    Measure called up under motion to suspend rules and pass in House.

    Source: Floor

  13. 28 September 1977

    President

    Measure enrolled in House.

    Source: President

  14. 28 September 1977

    President

    Measure enrolled in Senate.

    Source: President

  15. 29 September 1977

    Floor

    Measure presented to President.

    Source: Floor

  16. 29 September 1977

    President

    Measure presented to President.

    Source: President

  17. 7 October 1977

    President

    Public Law 95-125.

    Source: President

  18. 7 October 1977

    Became law

    Signed by President.

    Source: BecameLaw

  19. 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)

View fileDownload file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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