Pub. L. 101-509, tit. V, sec. 532

Sec. 532. Title 41, United States Code, chapter 4, subchapter IV, is amended by inserting at the end thereof, the following new section: “The Internal Revenue Service may use competitive procedures or procedures other than competitive procedures to procure the services of experts for use in the examination of tax returns or litigating any action under the Internal Revenue Code in the United States Tax Court, whether or not the expert is expected to testify at trial. The Internal Revenue Service need not provide any written justification for the use of procedures other than competitive procedures when procuring expert services for cases involving the Internal Revenue Code and need not furnish for publication in the Commerce Business Daily or otherwise any notice of solicitation or synopsis with respect to such procurement.”.