Congress · Laws

A bill to amend the Accounting and Auditing Act of 1950 to provide for the audit, by the Comptroller General, of the Internal Revenue Service and of the Bureau of Alcohol, Tobacco, and Firearms.

Public Law 95-125 · S. 213 · 95th Congress · began in the Senate

Signed by Jimmy Carter (D) on Oct 7, 1977 · Taxation

Sponsor: Sen. Lee Metcalf (D-MT)

Cosponsors: None

Passage votesYeaNay

HouseRecorded vote: 402 yea, 5 nay402–5
SenateMethod not stated

Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

Requires the Comptroller General to regularly audit the Internal Revenue Service and the Bureau of Alchohol, Tobacco, and Firearms. Provides the Comptroller General with access to tax returns for conducting such audits but requires that no employee or officer of the General Accounting Office may divulge or make known in any manner to any person not a proper employee of such Office any tax return information in a form which can be identified with a particular taxpayer.

Requires the Comptroller General to report annually to Congress with respect to procedures and requirements which he has established with the subjects of his audits for protecting the confidentiality of tax returns and tax return information and any findings or recommendations developed by the Comptroller General including any significant evidence of inefficiency or mismanagement.

Who voted for it

Every House member of the 95th Congress on the ideology compass. Highlighted: the 404 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

404 yea5 nay25 present or did not vote

Dimension 2

Economic left–right

More liberalMore conservative

Democrats who voted yea(269)

Rep. Parren MitchellD-MD-7
Rep. Louis StokesD-OH-21
Rep. Edward RoybalD-CA-25
Rep. Phillip BurtonD-CA-6
Rep. Bill ClayD-MO-1
Rep. Anthony BeilensonD-CA-23
Rep. Don EdwardsD-CA-10
Rep. James CormanD-CA-21
Rep. Frederick RichmondD-NY-14
Rep. Gus HawkinsD-CA-29
Rep. John ConyersD-MI-1
Rep. Yvonne BurkeD-CA-28
Rep. John MossD-CA-3
Rep. Pete StarkD-CA-9
Rep. Shirley ChisholmD-NY-12
Rep. Benjamin RosenthalD-NY-8
Rep. Ronald DellumsD-CA-8
Rep. Ralph MetcalfeD-IL-1
Rep. Jonathan BinghamD-NY-22
Rep. John McFallD-CA-14
Rep. Frank ThompsonD-NJ-4
Rep. George BrownD-CA-36
Rep. Theodore WeissD-NY-20
Rep. Cardiss CollinsD-IL-7
Rep. Herman BadilloD-NY-21
Rep. Lloyd MeedsD-WA-2
Rep. George DanielsonD-CA-30
Rep. James OberstarD-MN-8
Rep. Henry GonzálezD-TX-20
Rep. Daniel RostenkowskiD-IL-8
Rep. Henry WaxmanD-CA-24
Rep. Charles DiggsD-MI-13
Rep. William BurlisonD-MO-10
Rep. John SeiberlingD-OH-14
Rep. Paul SimonD-IL-24
Rep. William FordD-MI-15
Rep. Robert KastenmeierD-WI-2
Rep. Barbara JordanD-TX-18
Rep. David BoniorD-MI-12
Rep. Robert EckhardtD-TX-8
Rep. Peter RodinoD-NJ-10
Rep. John BrademasD-IN-3
Rep. Stephen SolarzD-NY-13
Rep. Charles PriceD-IL-23
Rep. Edward PattenD-NJ-15
Rep. James HowardD-NJ-3
Rep. Charles WilsonD-CA-31
Rep. Daniel AkakaD-HI-2
Rep. George MillerD-CA-7
Rep. James WrightD-TX-12
Rep. Michael HarringtonD-MA-6
Rep. Dante FascellD-FL-15
Rep. John DingellD-MI-16
Rep. William BrodheadD-MI-17
Rep. Henry ReussD-WI-5
Rep. Norman MinetaD-CA-13
Rep. Dave ObeyD-WI-7
Rep. Elizabeth HoltzmanD-NY-16
Rep. James ScheuerD-NY-11
Rep. Donald FraserD-MN-5
Rep. Ozzie MyersD-PA-1
Rep. William MoorheadD-PA-14
Rep. Edward KochD-NY-18
Rep. Bruce VentoD-MN-4
Rep. Daniel FloodD-PA-11
Rep. John FaryD-IL-5
Rep. Joseph AddabboD-NY-7
Rep. Charles CarneyD-OH-19
Rep. Robert LeggettD-CA-4
Rep. Clement ZablockiD-WI-4
Rep. John MurphyD-NY-17
Rep. Albert UllmanD-OR-2
Rep. Sidney YatesD-IL-9
Rep. Abner MikvaD-IL-10
Rep. Teno RoncalioD-WY
Rep. Barbara MikulskiD-MD-3
Rep. Joshua EilbergD-PA-4
Rep. Raymond LedererD-PA-3
Rep. Alvin BaldusD-WI-3
Rep. Harold FordD-TN-8
Rep. Robert DuncanD-OR-3
Rep. Harley StaggersD-WV-2
Rep. James BurkeD-MA-11
Rep. Lionel Van DeerlinD-CA-42
Rep. Morris UdallD-AZ-2
Rep. Joseph LeFanteD-NJ-14
Rep. Frank EvansD-CO-3
Rep. Carl PerkinsD-KY-7
Rep. Ed MarkeyD-MA-7
Rep. Frederick RooneyD-PA-15
Rep. Frank AnnunzioD-IL-11
Rep. Richard OttingerD-NY-24
Rep. Helen MeynerD-NJ-13
Rep. Gerry StuddsD-MA-12
Rep. James WeaverD-OR-4
Rep. Thomas AshleyD-OH-9
Rep. Gene MaguireD-NJ-7
Rep. John MoakleyD-MA-9
Rep. Bill AlexanderD-AR-1
Rep. Fernand St. GermainD-RI-1
Rep. John BurtonD-CA-5
Rep. George ShipleyD-IL-22
Rep. Leslie AspinD-WI-1
Rep. Morgan MurphyD-IL-2
Rep. Robert GiaimoD-CT-3
Rep. Lucien NedziD-MI-14
Rep. Robert DrinanD-MA-4
Rep. John JenretteD-SC-6
Rep. John MurthaD-PA-12
Rep. Nick RahallD-WV-4
Rep. Don BonkerD-WA-3
Rep. William LehmanD-FL-13
Rep. Paul TsongasD-MA-5
Rep. Edward BeardD-RI-2
Rep. Thomas SteedD-OK-4
Rep. Jack BrooksD-TX-9
Rep. Thomas DowneyD-NY-2
Rep. Toby MoffettD-CT-6
Rep. Charles VanikD-OH-22
Rep. Charles RoseD-NC-7
Rep. Bernice SiskD-CA-15
Rep. Christopher DoddD-CT-2
Rep. Gillis LongD-LA-8
Rep. Lindy BoggsD-LA-2
Rep. Neal SmithD-IA-4
Rep. Norm DicksD-WA-6
Rep. James DelaneyD-NY-9
Rep. John YoungD-TX-14
Rep. Thomas FoleyD-WA-5
Rep. Leo RyanD-CA-11
Rep. Ray ThorntonD-AR-4
Rep. James TuckerD-AR-2
Rep. Mike McCormackD-WA-4
Rep. Edward PattisonD-NY-29
Rep. James BlanchardD-MI-18
Rep. Stanley LundineD-NY-39
Rep. Edward BolandD-MA-2
Rep. Lunsford PreyerD-NC-6
Rep. John SlackD-WV-3
Rep. Robert MollohanD-WV-1
Rep. Dale KildeeD-MI-7
Rep. Mary OakarD-OH-20
Rep. Robert CornellD-WI-8
Rep. William NatcherD-KY-2
Rep. Cecil HeftelD-HI-1
Rep. Matthew McHughD-NY-27
Rep. Robert EdgarD-PA-7
Rep. Donald PeaseD-OH-13
Rep. Charles WilsonD-TX-2
Rep. Henry NowakD-NY-37
Rep. Joseph AmmermanD-PA-23
Rep. Joseph GaydosD-PA-20
Rep. Robert YoungD-MO-2
Rep. Herbert HarrisD-VA-8
Rep. Gladys SpellmanD-MD-5
Rep. Mario BiaggiD-NY-10
Rep. James FlorioD-NJ-1
Rep. Mark HannafordD-CA-34
Rep. James HanleyD-NY-32
Rep. Joseph FisherD-VA-10
Rep. Koln McKayD-UT-1
Rep. John KrebsD-CA-17
Rep. Michael BlouinD-IA-2
Rep. Albert GoreD-TN-4
Rep. Bob CarrD-MI-6
Rep. Adam BenjaminD-IN-1
Rep. Jerome TraxlerD-MI-8
Rep. Glenn AndersonD-CA-32
Rep. Kenneth HollandD-SC-5
Rep. Leo ZeferettiD-NY-15
Rep. Butler DerrickD-SC-3
Rep. David CornwellD-IN-8
Rep. Joseph MinishD-NJ-11
Rep. Timothy WirthD-CO-2
Rep. Dick GephardtD-MO-3
Rep. Ed JonesD-TN-7
Rep. Douglas ApplegateD-OH-18
Rep. Berkley BedellD-IA-6
Rep. James LloydD-CA-35
Rep. John LaFalceD-NY-36
Rep. Max BaucusD-MT-1
Rep. Clifford AllenD-TN-5
Rep. Lee HamiltonD-IN-9
Rep. Austin MurphyD-PA-22
Rep. Bo GinnD-GA-1
Rep. George MahonD-TX-19
Rep. John BreckinridgeD-KY-6
Rep. Walter JonesD-NC-1
Rep. John CavanaughD-NE-2
Rep. Ronnie FlippoD-AL-5
Rep. Tom HarkinD-IA-5
Rep. Clarence LongD-MD-2
Rep. Douglas WalgrenD-PA-18
Rep. Patricia SchroederD-CO-1
Rep. Tom BevillD-AL-4
Rep. Jake PickleD-TX-10
Rep. Ike SkeltonD-MO-4
Rep. Wyche FowlerD-GA-5
Rep. Martha KeysD-KS-2
Rep. Romano MazzoliD-KY-3
Rep. Joseph EarlyD-MA-3
Rep. Ed JenkinsD-GA-9
Rep. Jerome AmbroD-NY-3
Rep. Walter FlowersD-AL-7
Rep. Leon PanettaD-CA-16
Rep. Samuel StrattonD-NY-28
Rep. Don FuquaD-FL-2
Rep. Jack HightowerD-TX-13
Rep. Theodore RisenhooverD-OK-2
Rep. James MattoxD-TX-5
Rep. Jamie WhittenD-MS-1
Rep. Abraham KazenD-TX-23
Rep. Peter KostmayerD-PA-8
Rep. Philip SharpD-IN-10
Rep. Paul RogersD-FL-11
Rep. Gus YatronD-PA-6
Rep. Harold VolkmerD-MO-9
Rep. Norman D’AmoursD-NH-1
Rep. Ike AndrewsD-NC-4
Rep. Bill HefnerD-NC-8
Rep. Carroll HubbardD-KY-1
Rep. Floyd FithianD-IN-2
Rep. Billy EvansD-GA-8
Rep. Vonno GudgerD-NC-11
Rep. Robert KruegerD-TX-21
Rep. James MannD-SC-4
Rep. Kika de la GarzaD-TX-15
Rep. Allen ErtelD-PA-17
Rep. Druie BarnardD-GA-10
Rep. Charles WhitleyD-NC-3
Rep. Otis PikeD-NY-1
Rep. Richard WhiteD-TX-16
Rep. Martin RussoD-IL-3
Rep. James SantiniD-NV
Rep. William HughesD-NJ-2
Rep. Thomas LukenD-OH-2
Rep. James JonesD-OK-1
Rep. Marilyn LloydD-TN-3
Rep. Stephen NealD-NC-5
Rep. Sam GibbonsD-FL-7
Rep. Herbert RobertsD-TX-4
Rep. Jack BrinkleyD-GA-3
Rep. Elliott LevitasD-GA-4
Rep. Goodloe ByronD-MD-6
Rep. Andy IrelandD-FL-8
Rep. Marvin MathisD-GA-2
Rep. William NicholsD-AL-3
Rep. Daniel GlickmanD-KS-4
Rep. John BreauxD-LA-7
Rep. Wes WatkinsD-OK-3
Rep. Thomas HuckabyD-LA-5
Rep. Lawrence FountainD-NC-2
Rep. Charles BennettD-FL-3
Rep. Robert GammageD-TX-22
Rep. Dale MilfordD-TX-24
Rep. David EvansD-IN-6
Rep. Glenn EnglishD-OK-6
Rep. Sam HallD-TX-1
Rep. John FlyntD-GA-6
Rep. Sonny MontgomeryD-MS-3
Rep. Andrew JacobsD-IN-11
Rep. Ronald MottlD-OH-23
Rep. Richard IchordD-MO-8
Rep. Harold RunnelsD-NM-2
Rep. Omar BurlesonD-TX-17
Rep. Dan DanielD-VA-5
Rep. Robert StumpD-AZ-3
Rep. David SatterfieldD-VA-3
Rep. Lawrence McDonaldD-GA-7

Republicans who voted yea(135)

Rep. Charles WhalenR-OH-3
Rep. Newton SteersR-MD-8
Rep. Silvio ConteR-MA-1
Rep. Pete McCloskeyR-CA-12
Rep. Stewart McKinneyR-CT-4
Rep. Frank HortonR-NY-34
Rep. Matthew RinaldoR-NJ-12
Rep. Harold HollenbeckR-NJ-9
Rep. Margaret HecklerR-MA-10
Rep. Benjamin GilmanR-NY-26
Rep. Joseph McDadeR-PA-10
Rep. Marc MarksR-PA-24
Rep. Tim CarterR-KY-5
Rep. John BuchananR-AL-6
Rep. Donald MitchellR-NY-31
Rep. William WalshR-NY-33
Rep. Millicent FenwickR-NJ-5
Rep. Thomas RailsbackR-IL-19
Rep. Edward MadiganR-IL-21
Rep. Joe SkubitzR-KS-5
Rep. Mark AndrewsR-ND
Rep. John AndersonR-IL-16
Rep. Joel PritchardR-WA-1
Rep. Jack EdwardsR-AL-1
Rep. Jim JohnsonR-CO-4
Rep. Jim JeffordsR-VT
Rep. Hamilton FishR-NY-25
Rep. William CohenR-ME-2
Rep. Larry PresslerR-SD-1
Rep. John StantonR-OH-11
Rep. Paul FindleyR-IL-20
Rep. Albert QuieR-MN-1
Rep. Carl PursellR-MI-2
Rep. William WamplerR-VA-9
Rep. Ronald SarasinR-CT-5
Rep. Elwood HillisR-IN-5
Rep. Don YoungR-AK
Rep. David EmeryR-ME-1
Rep. Harold SawyerR-MI-5
Rep. Bruce CaputoR-NY-23
Rep. Elford CederbergR-MI-10
Rep. Ralph RegulaR-OH-16
Rep. George O’BrienR-IL-17
Rep. Donald ClausenR-CA-2
Rep. George WhitehurstR-VA-2
Rep. Shirley PettisR-CA-37
Rep. John DuncanR-TN-2
Rep. Jim LeachR-IA-1
Rep. John RhodesR-AZ-1
Rep. Robert McEwenR-NY-30
Rep. Charles ThoneR-NE-1
Rep. Chalmers WylieR-OH-15
Rep. Thad CochranR-MS-4
Rep. Ronald MarleneeR-MT-2
Rep. William MooreR-LA-6
Rep. James QuillenR-TN-1
Rep. Paul TribleR-VA-1
Rep. Guy Vander JagtR-MI-9
Rep. Norman LentR-NY-4
Rep. Herbert BurkeR-FL-12
Rep. Clair BurgenerR-CA-43
Rep. Virginia SmithR-NE-3
Rep. Earl ColemanR-MO-6
Rep. Larry WinnR-KS-3
Rep. Edward DerwinskiR-IL-4
Rep. Keith SebeliusR-KS-1
Rep. Floyd SpenceR-SC-2
Rep. Robert CoughlinR-PA-13
Rep. Henry HydeR-IL-6
Rep. Manuel LujánR-NM-1
Rep. James AbdnorR-SD-2
Rep. Robert LivingstonR-LA-1
Rep. Trent LottR-MS-5
Rep. Louis FreyR-FL-9
Rep. Marion SnyderR-KY-4
Rep. Robin BeardR-TN-6
Rep. Willis GradisonR-OH-1
Rep. James ClevelandR-NH-2
Rep. John MyersR-IN-7
Rep. Robert KastenR-WI-9
Rep. Thomas CorcoranR-IL-15
Rep. William BroomfieldR-MI-19
Rep. Thomas HagedornR-MN-2
Rep. Charles WigginsR-CA-39
Rep. William FrenzelR-MN-3
Rep. William DickinsonR-AL-2
Rep. John ErlenbornR-IL-14
Rep. James BroyhillR-NC-10
Rep. Skip BafalisR-FL-10
Rep. Manley ButlerR-VA-6
Rep. Robert LagomarsinoR-CA-19
Rep. Arlan StangelandR-MN-7
Rep. David TreenR-LA-3
Rep. David MarriottR-UT-2
Rep. William KetchumR-CA-18
Rep. Robert DanielR-VA-4
Rep. Gary MyersR-PA-25
Rep. James RobinsonR-VA-7
Rep. James MartinR-NC-9
Rep. Garry BrownR-MI-3
Rep. Robert MichelR-IL-18
Rep. W. Bill YoungR-FL-6
Rep. Jack KempR-NY-38
Rep. Clarence BrownR-OH-7
Rep. Barry GoldwaterR-CA-20
Rep. Richard SchulzeR-PA-5
Rep. Chuck GrassleyR-IA-3
Rep. John WydlerR-NY-5
Rep. William SteigerR-WI-6
Rep. Barber ConableR-NY-35
Rep. Gene TaylorR-MO-7
Rep. Edwin ForsytheR-NJ-6
Rep. William GoodlingR-PA-19
Rep. David StockmanR-MI-4
Rep. Thomas KindnessR-OH-8
Rep. Mickey EdwardsR-OK-5
Rep. Carlos MoorheadR-CA-22
Rep. Delbert LattaR-OH-5
Rep. Clarence MillerR-OH-10
Rep. Bud ShusterR-PA-9
Rep. Marjorie HoltR-MD-4
Rep. Robert DornanR-CA-27
Rep. Samuel DevineR-OH-12
Rep. Eldon RuddR-AZ-4
Rep. William ArmstrongR-CO-5
Rep. Robert BadhamR-CA-40
Rep. Robert WalkerR-PA-16
Rep. Bill ArcherR-TX-7
Rep. Richard KellyR-FL-5
Rep. Dan QuayleR-IN-4
Rep. John RousselotR-CA-26
Rep. George HansenR-ID-2
Rep. Phil CraneR-IL-12
Rep. Steven SymmsR-ID-1
Rep. James CollinsR-TX-3

Data notes

The House’s recorded vote on the final version of the law (roll call 555 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

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Committees

The committees the bill was sent to, and what each did with it.

Oversight and Accountability Committee · House · referred to, reported by
Homeland Security and Governmental Affairs Committee · Senate · referred to, reported by

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 14 actions.

Oct 7, 1977Became lawBecame law · Signed by President.
PresidentPresident · Public Law 95-125.
Sep 29, 1977PresidentPresident · Measure presented to President.
Sep 28, 1977PresidentPresident · Measure enrolled in Senate.
PresidentPresident · Measure enrolled in House.
Sep 27, 1977FloorFloor · Measure passed House, roll call #599 (402-5).House roll call 599
FloorFloor · Measure called up under motion to suspend rules and pass in House.
Jul 1, 1977CommitteeCommittee · Reported by House Oversight and Government Reform Committee
Mar 14, 1977CommitteeCommittee · Referred to House Oversight and Government Reform Committee
Mar 11, 1977FloorFloor · Measure passed Senate, amended.
FloorFloor · Measure called up by unanimous consent in Senate.
Mar 9, 1977CommitteeCommittee · Reported by Senate Homeland Security and Governmental Affairs Committee
Jan 14, 1977CommitteeCommittee · Referred to Senate Homeland Security and Governmental Affairs Committee
IntroducedIntroduced · Introduced in the Senate

Data notes

Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.

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Official record

The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.