H. R. 1026
IN THE HOUSE OF REPRESENTATIVES
February 24, 2015
Mr. Kelly of Pennsylvania (for himself and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.
This Act may be cited as the
Taxpayer Knowledge of IRS Investigations Act.
Release of information regarding the status of certain investigations
Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Disclosure of information regarding status of investigation of violation of this section
In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—
whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,
whether any such investigation substantiated such a violation by any individual, and
whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).
The amendment made by this section shall take effect on the date of the enactment of this Act.