STUDY OF SERVICE BUREAUS.

SEC. 7715. STUDY OF SERVICE BUREAUS. (a) General Rule.—The Comptroller General (in consultation with the Secretary of the Treasury or his delegate) shall conduct a study of whether persona engaged in the business of transmitting information returns or other documents to the Internal Revenue Service on behalf of other persons should be subject to registration or other regulation. 103 STAT. 2395 (b) Report.—Not later than July 1, 1990, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the study conducted under subsection (a), together with such recommendations as he may deem advisable.