Attachment 1Enterprise Audit Management Disclosure Accounting procedures pursuant to:§6103(f) Disclosure to Committees of Congress§6103(i)(8) Disclosure to Comptroller General Background:IRC §6103(p)(3)(A) requires the IRS to maintain a system of accounting of all requests for inspection or disclosure of returns and return information (including the reasons for and dates of such requests) made pursuant to IRC §6103(f)(4) and (i)(8), during each calendar year.Accounting should be completed at the time of disclosure.Disclosure accounting requirement guidance is found in IRM 11.3.37.EAM Procedures:AM will inform the business units (BU) of their responsibility to complete the Form 5466-B, or narrative record, to account for the FTI disclosed pursuant to the above authorities. See procedures outlined below for business units to follow for both methods.Business Unit Accounting Procedures via Form 5466-B:Accounting should be completed at the time of disclosure.Guidance to assist in preparing F5466-B is found in IRM 11.3.37. Sample F5466-B with directions.Agency codes: Select requesting committee code per the below chart.Type of AgencyCode Sort (for 5466-B)Agency CodeAgency NameCode Authority FED345FD345Committee on Ways and Means6103(f)(1)FED346FD346Joint Committee on Taxation6103(f)(1)6103(f)(1)FED347FD347Senate Committee on Finance6103(f)(1)FED5FD005Government Accountability Office6103(f)(4)6103(f)(8)FEDCCOFDCCOCongressional Committees except FD345 and FD347 6103(f)(3)Purpose Code (authority):12 – Pursuant to IRC§6103(f) to the Committee of Congress or their agents.), or 20 – Pursuant to IRC §6103(i)(8)(A)(i) to Government Accountability Office (GAO) for audit of IRS.