# Pub. L. 100-690: changes to the Internal Revenue Code

1988-11-18, 102 Stat. 4503. Source: <https://www.govinfo.gov/link/plaw/100/public/690>.

## Legislative history

- Bill: [H.R. 5210](https://www.congress.gov/bill/100th-congress/house-bill/5210)

## § 6050I: Returns relating to cash received in trade or business, etc.

- § 6050I(f): Pub. L. 100–690 added subsec. (f).

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(d): Pub. L. 100–690, § 7602(d)(2), amended subsec. (d) heading generally, inserting “and State and local law enforcement agencies” after “officials”.
- § 6103(d)(3): Pub. L. 100–690, § 7602(c), added par. (3).
- § 6103(i)(8): Pub. L. 100–690, § 7601(b)(1), added par. (8).
- § 6103(p)(3)(A): Pub. L. 100–690, § 7601(b)(2)(A), substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.
- § 6103(p)(4): Pub. L. 100–690, § 7601(b)(2)(B), in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i) or (8)” for “(i)(3)(B)(i),”.
- § 6103(p)(4)(F)(ii): Pub. L. 100–690, § 7601(b)(2)(C), substituted “(5), or (8)” for “or (5)”.

## § 6721: Failure to file correct information returns

- § 6721(b)(1)(A): Pub. L. 100–690 inserted “(or, if greater, in the case of a return filed under section 6050I, 10 percent of the taxable income derived from the transaction)” after “reported”.

## § 7203: Willful failure to file return, supply information, or pay tax

- § 7203: Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”

## § 7608: Authority of internal revenue enforcement officers

- § 7608(b)(1): Pub. L. 100–690, § 7601(c)(1), substituted comma for “or” before “any other” and inserted “, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service,” after “responsible”.
- § 7608(c): Pub. L. 100–690, § 7601(c)(2), added subsec. (c).

## § 7624: Reimbursement to State and local law enforcement agencies

- Enacted 26 U.S.C. § 7624.

## § 7809: Deposit of collections

- § 7809(d): Pub. L. 100–690 added subsec. (d).