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B-229631 1 (1988-03-23)

handle is hein.gao/gaobadnax0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision Requirement to Deposit Receipts from IRS Matterof: Undercover Operations into the Treasury File: B-229631 Date: March 23, 1988 DIGESTS 1. Internal Revenue Service's short-term undercover operations may be treated as single transactions, and the amount of money that must be deposited into the Treasury as miscellaneous receipts pursuant to 31 U.S.C. S 3302(b), may be determined at the end of the operation. 2. The Internal Revenue Service needs specific legislation to carry out long-term business-type undercover operations that regularly offset income against expenditures. Absent this legislation, the failure to deposit receipts into the general fund of the Treasury would conflict with 31 U.S.C. § 3302(b). B-201751, February 17, 1981, clarified. DECISION The Internal Revenue Service (IRS) of the Department of the Treasury asks whether our decision B-201751, February 17, 1981, permits its undercover operations to be treated as single transactions in determining the amount of money that must be deposited into the Treasury as miscellaneous receipts, as generally required by 31 U.S.C. S 3302(b). In this regard, it wants to know whether money received by an investigator during an undercover operation may be used to offset money properly spent during the same undercover operation. For the reasons given below, we find that the IRS may regard each short-term undercover operation as a single trans- action, and it may wait until the end of the operation to determine the amount of receipts required to be deposited in the general fund of the Treasury. When the transaction is completed, the monies on hand that exceed monies originally appropriated for the operation must be deposited into the Treasury as miscellaneous receipts.

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