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H.R. 1026 (114th): Taxpayer Knowledge of IRS Investigations Act

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 15, 2015.


(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

Taxpayer Knowledge of IRS Investigations Act

(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.

Makes this Act applicable to disclosures made on or after its enactment date.