(c)
(1) Except as provided in paragraph (2), any student who provides voluntary service under subsection (b) of this section shall not be considered a Federal employee for any purpose other than for purposes of section 7905 (relating to commuting by means other than single-occupancy motor vehicles), chapter 81 (relating to compensation for injury) and sections 2671 through 2680 of title 28 (relating to tort claims).
(2)
In addition to being considered a Federal employee for the purposes specified in paragraph (1), any student who provides voluntary service as part of a program established under subsection (b) of this section in the Internal Revenue Service, Department of the Treasury, shall be considered an employee of the Department of the Treasury for purposes of—
(A)
section 552a of this title (relating to disclosure of records);
(B) subsections (a)(1), (h)(1), (k)(6), and (
l)(4) of
section 6103 of title 26 (relating to confidentiality and disclosure of returns and return information);
(C) sections 7213(a)(1) and 7431 of title 26 (relating to unauthorized disclosures of returns and return information by Federal employees and other persons); and
(D)
section 7423 of title 26 (relating to suits against employees of the United States);
except that returns and return information (as defined in
section 6103(b) of title 26) shall be made available to students under such program only to the extent that the Secretary of the Treasury or his designee determines that the duties assigned to such students so require.
References in Text
Section 203 of the Congressional Budget Act of 1974, referred to in subsec. (e)(2)(A), is classified to section 603 of Title 2, The Congress.
Amendments
2014—Subsec. (e). Pub. L. 113–76 designated existing provisions as par. (1) and added par. (2).
2009—Subsec. (e). Pub. L. 111–68 added subsec. (e).
2002—Subsec. (c)(1). Pub. L. 107–296 substituted “section 7905 (relating to commuting by means other than single-occupancy motor vehicles), chapter 81” for “chapter 81 of this title”.
Subsec. (d). Pub. L. 107–347 added subsec. (d).
1983—Subsec. (c)(1). Pub. L. 97–437, § 1(1), substituted “(c)(1) Except as provided in par. (2), any” for “(c) Any”.
Subsec. (c)(2). Pub. L. 97–437, § 1(2), added par. (2).
1982—Subsec. (b). Pub. L. 97–258 substituted “section 1342 of title 31” for “section 3679(b) of the Revised Statutes (31 U.S.C. 665(b))”.
Effective Date of 2014 Amendment
Pub. L. 113–76, div. I, title I, § 1201(b), Jan. 17, 2014, 128 Stat. 426, provided that:
“The amendment made by subsection (a) [amending this section] shall apply with respect to fiscal year 2014 and each succeeding fiscal year.”
Effective Date of 2002 Amendments
Amendment by Pub. L. 107–347 effective 120 days after Dec. 17, 2002, see section 402(a) of Pub. L. 107–347, set out as an Effective Date note under section 3601 of Title 44, Public Printing and Documents.
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
Effective Date
Section effective 90 days after Oct. 13, 1978, see section 907 of Pub. L. 95–454, set out as an Effective Date of 1978 Amendment note under section 1101 of this title.