104 STAT. 4918 PUBLIC LAW 101-647—NOV. 29, 1990 (b) GAO STUDY.— (1) IN GENERAL.— The Comptroller General of the United States shall conduct a study of the disclosure of returns to Federal agencies under paragraph (8) of section 6103(i) of the Internal Revenue Code of 1986. The study shall include an evaluation of— (A) the Federal agencies requesting disclosure under such paragraph, (B) the use of the information so disclosed, and (C) the effect of the use of such information on the administration of Federal criminal statutes. (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). SEC. 3303. FELONY CLASSIFICATION FOR FAILURE TO FILE RETURN ON CERTAIN CASH TRANSACTIONS. (a) IN GENERAL.—The last sentence of section 7203 of the Internal 26 USC 7203. Revenue Code of 1986 (relating to willful failure to file return, etc.) is amended by striking "by substituting" and inserting "by substituting 'felony' for 'misdemeanor' and". (b) GAO STUDY.— (1) IN GENERAL. —The Comptroller General of the United States shall conduct a study of the criminal penalties established under section 7203 of the Internal Revenue Code of 1986 for violations of section 60501 of such Code. The study shall include an evaluation of— (A) the number of cases in which such penalties have been sought for such violations, and (B) any change in the effectiveness of such penalties by reason of the amendment made by subsection (a). (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). 26 USC 7203 (c) EFFECTIVE DATE. — The amendment made by subsection (a) shall "°*®- apply to actions, and failures to act, occurring after the date of the enactment of this Act. 26 USC 6103 SEC. 3304. CONFIDENTIALITY OF TAX RETURN INFORMATION. (a) IN GENERAL. — Notwithstanding any other provision of this Act, no commission established by this Act shall have access to any return or return information, except to the extent authorized by section 6103 of the Internal Revenue Code of 1986. Qa) DEFINITIONS.— For purposes of this section, the terms "return" and "return information" have the respective meanings given such terms by section 610303) of the Internal Revenue Code of 1986. 42 USC 3721 TITLE XXXIV—NATIONAL COMMISSION TO SUPPORT LAW ENFORCEMENT SEC. 3401. CONGRESSIONAL FINDINGS. The Congress finds that—
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