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NOTES:


Source

(Pub. L. 95–452, § 8D, formerly § 8C, as added Pub. L. 100–504, title I, § 102(f), Oct. 18, 1988, 102 Stat. 2518; renumbered § 8D, Pub. L. 103–204, § 23(a)(3), Dec. 17, 1993, 107 Stat. 2408; amended Pub. L. 105–206, title I, § 1103(b), (e)(1), (2), July 22, 1998, 112 Stat. 705, 709; Pub. L. 107–296, title XI, § 1112(a)(1), Nov. 25, 2002, 116 Stat. 2275; Pub. L. 108–7, div. L, § 104(c)(2), Feb. 20, 2003, 117 Stat. 531; Pub. L. 109–177, title VI, § 605(e)(3), Mar. 9, 2006, 120 Stat. 255; Pub. L. 110–409, § 14(b), Oct. 14, 2008, 122 Stat. 4316.)

References in Text

The Presidential Protection Assistance Act of 1976, referred to in subsec. (a)(1)(F), is Pub. L. 94–524, Oct. 17, 1976, 90 Stat. 2475, as amended, which enacted and amended notes set out under section 3056 of Title 18, Crimes and Criminal Procedure. For complete classification of this Act to the Code, see Tables.

Prior Provisions

A prior section 8D of the Inspector General Act of 1978 was renumbered section 8E by Pub. L. 103–204.

Amendments

2008—Subsec. (k)(1)(C). Pub. L. 110–409 substituted “protection to the Commissioner of Internal Revenue” for “physical security”.
2006—Subsec. (a)(1)(F). Pub. L. 109–177 substituted “section 3056A of title 18” for “section 202 of title 3”.
2003—Subsec. (b)(1). Pub. L. 108–7, § 104(c)(2)(A), in first sentence, struck out “, the Office of Internal Affairs of the United States Customs Service, and the Office of Inspections of the United States Secret Service,” after “Tax and Trade Bureau” and, in second sentence, struck out “each” after “The head of”.
Subsec. (c). Pub. L. 108–7, § 104(c)(2)(B), substituted “bureau” for “bureaus and services”.
Subsec. (d). Pub. L. 108–7, § 104(c)(2)(C), substituted “the bureau” for “a bureau or service” and struck out “or service” after “such bureau”.
2002—Subsec. (b)(1). Pub. L. 107–296 substituted “Tax and Trade Bureau” for “Bureau of Alcohol, Tobacco and Firearms”.
1998—Subsec. (a)(1). Pub. L. 105–206, § 1103(e)(2)(A)(i), inserted “of the Department of the Treasury” after “Inspector General” in introductory provisions.
Subsec. (a)(2). Pub. L. 105–206, § 1103(e)(2)(A)(ii), inserted “of the Department of the Treasury” after “prohibit the Inspector General”.
Subsec. (a)(3). Pub. L. 105–206, § 1103(e)(2)(A)(iii), inserted “of the Department of the Treasury” after “Inspector General” in two places.
Subsec. (a)(4). Pub. L. 105–206, § 1103(b)(1), added par. (4).
Subsec. (b). Pub. L. 105–206, § 1103(e)(1), (2)(B), struck out “and the internal audits and internal investigations performed by the Office of Assistant Commissioner (Inspection) of the Internal Revenue Service” after “United States Secret Service,” in first sentence, and inserted “of the Department of the Treasury” after “Inspector General” in second sentence.
Pub. L. 105–206, § 1103(b)(2), designated existing provisions as par. (1) and added pars. (2) and (3).
Subsecs. (c), (d). Pub. L. 105–206, § 1103(e)(2)(C), inserted “of the Department of the Treasury” after “Inspector General” wherever appearing.
Subsec. (e)(1). Pub. L. 105–206, § 1103(b)(3)(A), substituted “Treasury Inspector General for Tax Administration” for “Inspector General”.
Subsec. (e)(2). Pub. L. 105–206, § 1103(b)(3)(B), (C), redesignated subpar. (C) as par. (2), substituted “Treasury Inspector General for Tax Administration” for “Inspector General”, and struck out former par. (2) introductory provisions and subpars. (A) and (B), which required written notice to Assistant Commissioner (Inspection) of Inspector General’s intent to access returns and return information, that such notice indicate specific returns or information being accessed, contain certification of need for purpose described under section 6103 (h)(1) of this title, and identify those employees who may receive such returns or information. Former subpar. (D) redesignated par. (3).
Subsec. (e)(3). Pub. L. 105–206, § 1103(b)(3)(D), redesignated subpar. (D) of par. (2) as par. (3) and substituted “Treasury Inspector General for Tax Administration” for “Inspector General”.
Subsec. (f). Pub. L. 105–206, § 1103(b)(4), substituted “Inspector General of the Department of the Treasury or the Treasury Inspector General for Tax Administration” for “Inspector General”.
Subsec. (g). Pub. L. 105–206, § 1103(b)(5), struck out subsec. (g) which read as follows: “Notwithstanding section 4 (d), in matters involving chapter 75 of the Internal Revenue Code of 1986, the Inspector General shall report expeditiously to the Attorney General only offenses under section 7214 of such Code, unless the Inspector General obtains the consent of the Commissioner of Internal Revenue to exercise additional reporting authority with respect to such chapter.”
Subsec. (g)(1). Pub. L. 105–206, § 1103(b)(6)(A), (B), redesignated subsec. (h) as (g)(1) and substituted “and the Committees on Government Reform and Oversight and Ways and Means of the House of Representatives” for “and the Committees on Government Operations and Ways and Means of the House of Representatives”.
Subsec. (g)(2). Pub. L. 105–206, § 1103(b)(6)(C), added par. (2).
Subsecs. (h) to (l). Pub. L. 105–206, § 1103(b)(7), added subsecs. (h) to (l). Former subsec. (h) redesignated (g)(1).

Change of Name

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Operations of House of Representatives treated as referring to Committee on Government Reform and Oversight of House of Representatives by section 1(a) of Pub. L. 104–14, set out as a note under section 21 of Title 2, The Congress. Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Effective Date

Section effective 180 days after Oct. 18, 1988, see section 113 of Pub. L. 100–504, set out as an Effective Date of 1988 Amendment note under section 5 of Pub. L. 95–452 in this Appendix.

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