Pub. L. 102-393, tit. V, sec. 529

Sec. 529. Section 532 of the Act of November 5, 1991 (104 Stat. 1470; Public Law 100–509), is amended— (1) by inserting “(a)” immediately before the first sentence inside the quotation marks; and (2) by adding before the close quotation marks at the end the following new subsection: “(b) The Internal Revenue Service may use competitive procedures or procedures other than competitive procedures to procure the services of attorneys for use in litigating actions under the Internal Revenue Code to which a foreign-controlled corporation is a party. The Internal Revenue Service need not provide any written justification for the use of procedures other than competitive procedures when procuring attorney services for such cases and need not furnish for publication in the Commerce Business Daily or otherwise any notice of solicitation or synopsis with respect to such procurement.”.