priate time as determined by the Treasury In-
spector General, notwithstanding section 4(d) of 
the Inspector General Act of 1978. 
‘‘(B) EXCEPTION.—In the administration 
of section 5(d) of the Inspector General Act of 
1978 and subsection (e)(2) of this section, the 
Secretary of the Treasury may transmit the re-
quired report at an appropriate time as deter-
mined by the Secretary, if the problem, abuse, 
or deficiency relates to—
‘‘(i) the performance of a law enforce-
ment function under paragraph (1) of this 
subsection, and 
‘‘(ii) sensitive information concerning 
matters under any of the subsection 
(b)(1)(A) through (F). 
‘‘(3) RULE
OF
CONSTRUCTION.—Nothing in 
this subsection shall be construed to affect the au-
thority of any other person to carry out or enforce 
any provision specified in paragraph (1). 
‘‘(i) SPECIAL RULES RELATING TO INTERNAL REV-
ENUE SERVICE.—
‘‘(1) IN GENERAL.—The Commissioner of In-
ternal Revenue or the Internal Revenue Service 
Oversight Board may request, in writing, the Treas-
ury Inspector General to conduct an audit or inves-
tigation relating to the Internal Revenue Service, the 
Internal Revenue Service Oversight Board, or the of-
fice of Chief Counsel of the Internal Revenue Serv-
ice. If the Treasury Inspector General determines 
not to conduct such audit or investigation, the 
Treasury Inspector General shall timely provide a 
written explanation for such determination to the 
person making the request. 
‘‘(2) REPORTS.—
‘‘(A) AUDITS.—Any final report of an 
audit conducted by the Treasury Inspector Gen-
eral concerning the Internal Revenue Service, 
the Internal Revenue Service Oversight Board, 
or the Office of the Chief Counsel of the Inter-
nal Revenue Service shall be timely submitted 
by the Treasury Inspector General to the Com-
missioner of Internal Revenue and the Internal 
Revenue Service Oversight Board. 
‘‘(B) INVESTIGATIONS.—The Treasury In-
spector General shall periodically submit to the 
Commissioner and Board a list of investigations 
concerning the Internal Revenue Service, the 
Internal Revenue Service Oversight Board, or 
the Office of the Chief Counsel of the Internal
Revenue Service for which a final report has 
been completed by the Treasury Inspector Gen-
eral and shall provide a copy of any such report 
upon request of the Commissioner or Board. 
‘‘(C) APPLICATION.—This paragraph ap-
plies regardless of whether the applicable audit 
or investigation is requested under paragraph 
(1).’’. 
(b) CONFORMING AMENDMENTS TO THE INTERNAL 
REVENUE CODE OF 1986.—
(1) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘Treasury Inspector General for Tax Administra-
tion’’ each place it appears in the headings and the 
text and inserting ‘‘Treasury Inspector General’’: 
(A) Section 6103(h)(6). 
(B) Section 6103(k)(6). 
(C) Section 7217(b). 
(D) Section 7803(c)(2)(B)(iv). 
(2) Section 6103(p)(3) of such Code is amend-
ed by adding at the end the following new subpara-
graph: 
‘‘(D) SPECIAL
RULE
RELATING
TO
THE 
TREASURY INSPECTOR GENERAL.—The excep-
tion under subparagraph (A) that the Secretary
not be required to maintain records or account-
ings shall not apply with respect to the Treas-
ury Inspector General.’’. 
(3) Section 6103(p)(4) of such Code is amend-
ed by inserting ‘‘the Treasury Inspector General,’’ 
before ‘‘the General Accounting Office’’. 
(4) Section 7803 of such Code is amended by 
striking subsection (d). 
(5) Section 7608(b) of such Code is amended 
by striking ‘‘of the Intelligence Division’’. 
(c) CONFORMING AMENDMENTS TO INSPECTOR GEN-
ERAL ACT OF 1978.—
(1) Section 2 of the Inspector General Act of 
1978 (5 U.S.C. App.) is amended by striking ‘‘estab-
lished—’’ and all that follows and inserting ‘‘estab-
lished in each of such establishments an Office of 
Inspector General.’’. 
(2) The Inspector General Act of 1978 (5 
U.S.C. App.) is amended by striking section 8D. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 80 of such Code is amended 
by inserting after the item relating to section 7804 the 
following new item:
‘‘Sec. 7804A. Office of the Treasury Inspector General.’’.