UNDERCOVER OPERATIONS OF INTERNAL REVENUE SERVICE.

SEC. 3301. UNDERCOVER OPERATIONS OF INTERNAL REVENUE SERVICE. (a) Extension of Program.— Paragraph (3) of section 7601(c) of the Anti-Drug Abuse Act of 1988 (relating to effective date) is amended by striking “1989” and “1990” and inserting “1991” and “1992”, respectively. (b) GAO Study.— (1) In general.— The Comptroller General of the United States shall conduct a study of undercover investigative operations of the Internal Revenue Service which were conducted using any authority provided in subsection (c) of section 7608 of the Internal Revenue Code of 1986. The study shall include an evaluation of— (A) the use of the proceeds of such operations, (B) the results of such operations, and (C) the financial audits conducted by the Internal Revenue Service under such subsection. (2) Report.— Not later than July 1, 1991, 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 the results of the study required in paragraph (1).