**(a)** Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.11 So in original. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 ([26 U.S.C. 6406](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)).
**(b)**
(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))—
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of th
File SHA-256: 2d303a5703e714a1aef6275b9df617a443926ff7bc0b7cabd78a62a6823e1199. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. This page displays the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
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Stable record: federal_law:legal_authorities:record_usc_be44a856baa5715b636975cf Source file: Laws/federal/codes/united-states-code/title-31/section-713-audit-of-internal-revenue-service-tax-and-trade-bureau-and-bureau-of-alc--8a8552fbdd.md Pages: Not recorded – Not recorded Passage SHA-256: f8494c4ea71d77451c8b547dd683495e239f13c8c30242337e20a893df7e9660 Retained source evidence SHA-256: 2d303a5703e714a1aef6275b9df617a443926ff7bc0b7cabd78a62a6823e1199
Source location: Title 31, Chapter 7, § 713; chapter-007-government-accountability-office.md
Stored source content
**(a)** Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.11 So in original. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 ([26 U.S.C. 6406](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)).
**(b)**
(1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))—
(A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and
(B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General.
(2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the Treasury, and the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.
(3) Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property of, or in use by, the Service or either Bureau that can identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 6103. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
§ 6103. Confidentiality and disclosure of returns
and return information
(a) General rule
Returns and return information shall be con-
fidential, and except as authorized by this
title—
(1) no officer or employee of the United
States,
(2) no officer or employee of any State, any
local law enforcement agency receiving infor-
mation under subsection (i)(1)(C) or (7)(A), any
tribal or local child support enforcement agen-
cy, or any local agency administering a pro-
gram listed in subsection (l)(7)(D) who has or
had access to returns or return information
under this section or section 6104(c), and
(3) no other person (or officer or employee
thereof) who has or had access to returns or
return information under subsection (c), sub-
section (e)(1)(D)(iii), paragraph (10), (13), (14),
or (15) of subsection (k), paragraph (6), (8), (10),
(12), (13) (other than subparagraphs (D)(v) and
(D)(vi) thereof), (16), (19), (20), or (21) of sub-
section (l), paragraph (2) or (4)(B) of subsection
(m), or subsection (n),
shall disclose any return or return information
obtained by him in any manner in connection
with his service as such an officer or an em-
ployee or otherwise or under the provisions of
this section. For purposes of this subsection, the
term ‘‘officer or employee’’ includes a former of-
ficer or employee.
(b) Definitions
For purposes of this section—
(1) Return
The term ‘‘return’’ means any tax or infor-
mation return, declaration of estimated tax,
or claim for refund required by, or provided for
or permitted under, the provisions of this title
which is filed with the Secretary by, on behalf
of, or with respect to any person, and any
amendment or supplement thereto, including
supporting schedules, attachments, or lists
which are supplemental
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 6103. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States.
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 6406. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
§ 6406. Prohibition of administrative review of
decisions
In the absence of fraud or mistake in mathe-
matical calculation, the findings of fact in and
the decision of the Secretary upon the merits of
any claim presented under or authorized by the
internal revenue laws and the allowance or non-
allowance by the Secretary of interest on any
credit or refund under the internal revenue laws
shall not, except as provided in subchapters C
and D of chapter 76 (relating to the Tax Court),
be subject to review by any other administrative
or accounting officer, employee, or agent of the
United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
§ 6407. Date of allowance of refund or credit
The date on which the Secretary first author-
izes the scheduling of an overassessment in re-
spect of any internal revenue tax shall be con-
sidered as the date of allowance of refund or
credit in respect of such tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
§ 6408. State escheat laws not to apply
No overpayment of any tax imposed by this
title shall be refunded (and no interest with re-
spect to any such overpayment shall be paid) if
the amount of such refund (or interest) would
escheat to a State or would otherwise become
the property of a State under any law relating
to the disposition of unclaimed or abandoned
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 6406. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
§ 713. Audit of Internal Revenue Service, Tax and
Trade Bureau, and Bureau of Alcohol, To-
bacco, Firearms, and Explosives
(a) Under regulations of the Comptroller Gen-
eral, the Comptroller General shall audit the In-
ternal Revenue Service and the Tax and Trade
Bureau, Department of the Treasury, and the
Bureau of Alcohol, Tobacco, Firearms, and Ex-
plosives, Department of Justice of the Depart-
ment of the Treasury.1 An audit under this sec-
tion does not affect a final decision of the Sec-
retary of the Treasury under section 6406 of the
Internal Revenue Code of 1986 (26 U.S.C. 6406).
(b)(1) To carry out this section and to the ex-
tent provided by and only subject to section 6103
of the Internal Revenue Code of 1986 (26 U.S.C.
6103)—
(A) returns and return information (as de-
fined in section 6103(b) of the Internal Revenue
Code of 1986 (26 U.S.C. 6103(b)) shall be made
available to the Comptroller General; and
(B) records and property of, or used by, the
Service or either Bureau, shall be made avail-
able to the Comptroller General.
(2) At least once every 6 months, the Comp-
troller General shall designate each officer and
employee of the Government Accountability Of-
fice by name and title to whom returns, return
information, or records or property of the Serv-
ice or either Bureau that can identify a par-
ticular taxpayer may be made available. Each
designation or a certified copy of the designa-
tion shall be sent to the Committee on Finance
of the Senate, the Committee on Ways and
Means of the House of Representatives, the
Committee on Governmental Affairs of the Sen-
ate, the Committee on Government Operations
of the House, the Joint Committee on Taxation,
the Commissioner of Internal Revenue, the Tax
and Trade Bureau, Department of the