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

The text of the bill below is as of Apr 13, 2015 (Reported by House Committee).


IB

Union Calendar No. 48

114th CONGRESS

1st Session

H. R. 1026

[Report No. 114–68]

IN THE HOUSE OF REPRESENTATIVES

February 24, 2015

(for himself and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means

April 13, 2015

Additional sponsor: Mr. Roskam

April 13, 2015

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Strike out all after the enacting clause and insert the part printed in italic

For text of introduced bill, see copy of bill as introduced on February 24, 2015


A BILL

To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.


1.

Short title

This Act may be cited as the Taxpayer Knowledge of IRS Investigations Act.

2.

Release of information regarding the status of certain investigations

(a)

In general

Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(11)

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)—

(A)

whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,

(B)

whether any such investigation substantiated such a violation by any individual, and

(C)

whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).

.

(b)

Effective date

The amendment made by this section shall apply to disclosures made on or after the date of the enactment of this Act.

April 13, 2015

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed