AUTHORITY TO DISCLOSE CERTAIN TAX INFORMATION TO THE UNITED STATES CUSTOMS SERVICE.

SEC. 522. AUTHORITY TO DISCLOSE CERTAIN TAX INFORMATION TO THE UNITED STATES CUSTOMS SERVICE. (a) In General.— Subsection (l) of section 6103 of the Internal Revenue Code of 1986 (relating to confidentiality and disclosure of returns and return information) is amended by adding at the end thereof the following new paragraph: “(14) Disclosure of return information to united states customs service.— The Secretary may, upon written request from the Commissioner of the United States Customs Service, disclose to officers and employees of the Department of the Treasury such return information with respect to taxes imposed by chapters 1 and 6 as the Secretary may prescribe by regulations, solely for the purpose of, and only to the extent necessary in— “(A) ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 (19U.S.C. 1509), or “(B) other actions to recover any loss of revenue, or to collect duties, taxes, and fees, determined to be due and owing pursuant to such audits.” (b) Conforming Amendments.— Paragraphs (3)(A) and (4) of section 6103(p) of such Code are each amended by striking “or (13)” each place it appears and inserting “(13), or (14)”. (c) Effective Date.— (1) In general.— The amendments made by this section shall take effect on the date the Agreement enters into force with respect to the United States. (2) Regulations.— Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury or his delegate shall issue temporary regulations to carry out section 6103(1)(14) of the Internal Revenue Code of 1986, as added by this section.