SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Abuse Protection Act of 2013''.

SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RETURN, OR RETURN 
              INFORMATION.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Notice Relating to Accessing Account, Return, or Return 
Information.--
            ``(1) In general.--The Secretary shall provide notice, in 
        writing, to a taxpayer any time the taxpayer's account, return, 
        or return information is accessed by the Secretary.
            ``(2) Special rules relating to investigations.--
                    ``(A) Investigations by the secretary.--In the case 
                of any civil or criminal investigation, the notice 
                required by paragraph (1) shall be provided not later 
                than 1 year after such investigation is closed.
                    ``(B) Investigations by states.--In the case of any 
                investigation by a State using information provided 
                pursuant to subsection (d), the notice required by 
                paragraph (1) shall be provided after the Secretary 
                receives notice with respect to such investigation 
                pursuant to subsection (d)(7). Notice provided pursuant 
                to this subparagraph shall include all information 
                provided to the Secretary pursuant to subsection 
                (d)(7).
            ``(3) Notice.--The notice required by paragraph (1) shall 
        include the following:
                    ``(A) Who accessed such account, return, or return 
                information.
                    ``(B) The purpose for which such account, return, 
                or return information was accessed.
                    ``(C) How such account, return, or return 
                information was accessed.
            ``(4) Copy of information accessed.--In addition to the 
        notice required to be provided by paragraph (1), the Secretary 
        shall provide with such notice a copy of all information 
        accessed.
            ``(5) Subsequent use of accessed information.--If a report 
        or other use of an account, return, or return information for 
        which notice is provided under paragraph (1) is made, the 
        Secretary shall provide such report or a report of such use to 
        the taxpayer.
            ``(6) Taxpayer rights.--The Secretary shall include with 
        each notice provided under this subsection a notice of taxpayer 
        rights pursuant to the Taxpayer Bill of Rights 2.''.
    (b) Availability of Inspector General for Tax Administration 
Reports.--Section 7803(d) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(4) Availability of inspector general for tax 
        administration reports.--If the Inspector General for Tax 
        Administration investigates any unauthorized use a taxpayer's 
        account, return, or return information, the Inspector General 
        for Tax Administration shall notify the taxpayer of such 
        investigation and provide full access to any report by the 
        Inspector General for Tax Administration with respect to the 
        investigation.''.
    (c) State Access to Taxpayer Information.--Section 6103(d) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(7) Submission of notification to secretary.--The 
        Secretary may not provide any access or disclosure under the 
        preceding paragraphs of this subsection until the entity to be 
        provided access or disclosure agrees to notify the Secretary 
        within 1 year after an investigation is closed the identity of 
        who accessed such information, what was accessed, why it was 
        accessed and how it was accessed.''.
    (d) Reports of Unauthorized Access to Congress.--Section 6103(f) of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(6) Unauthorized access reports, etc.--Notwithstanding 
        any other provision of this section, the Secretary with respect 
        to Internal Revenue Service employees, and the Inspector 
        General for Tax Administration with respect to any audit, shall 
        submit to each member of the committees referred to in 
        paragraph (1) any report of the Secretary or the Inspector 
        General for Tax Administration, as the case may be, regarding 
        unauthorized access, violation of rights, laws, or any rules or 
        regulations of the Internal Revenue Service.''.
    (e) Effective Dates.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply with respect to information accessed after the date 
        of the enactment of this Act.
            (2) Subsection (b).--The amendment made by subsection (b) 
        shall apply with respect to investigations closed after the 
        date of the enactment of this Act.
            (3) Subsection (c).--The amendment made by subsection (c) 
        shall apply to access and disclosures after the date of the 
        enactment of this Act.
            (4) Subsection (d).--The amendment made by subsection (d) 
        shall apply with respect to information accessed and reports 
        prepared after the date of the enactment of this Act.
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.  Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation. 
IRS Abuse Protection Act of 2013