1/ Jeopardy assessments are assessments of taxes made where a return has been filed or should have been filed, but where circumstances exist under which delay might jeopardize the collection of the

revenue.

2/ Termination of tax year is a computation of the tax due and asses ment made where the time for filing the return has not become duc where circumstances exist under which delay might jeopardize the

revenue.

3/ These are assessments made as a result of seizures by other Jaw enforcement agencies of cash or other assets against current incone of narcotic traffickers where delay might jeopardize collection of the revenue.

Treasury Department

Office of Law Enforcement

December 1, 197'

TREASURY, POSTAL SERVICE, AND GENERAL
GOVERNMENT APPROPRIATIONS BILL, 1977

JUNE 16, 1976.-Ordered to be printed

Mr. MONTOYA, from the Committee on Appropriations,
submitted the following

REPORT

[To accompany H.R. 14261]

The Committee on Appropriations to which was referred the Bill (H.R. 14261) making appropriations for the Treasury Department, the U.S. Postal Service, the Executive Office of the President, and certain independent agencies, for fiscal year ending September 30, 1977, and for other purposes, reports the same to the Senate with various amendments and presents herewith information relative to the changes recommended.

Amount of House bill...

Amount of increase by Senate.-

Amount of bill as reported to Senate___ Amount of budget estimates of new (obligational) authority, fiscal year 1977.

Amount of new budget (obligational) authority, fiscal year 1976___.

Senate bill as reported compared with:

Amount of budget estimates of new (obliga-
tional) authority, fiscal year 1977 (as
amended)

Amount of new budget (obligational) author-
ity, fiscal year 1976-

$8, 267, 636,000 +33,524,000

8,301, 160, 000

8, 004, 892, 000

6, 810, 141, 500

+296, 268, 000

+1, 491, 018, 500

80-321 O 77 - 19