II 

112TH CONGRESS 

1ST SESSION S. 1367 

To amend the Internal Revenue Code of 1986 to permit information sharing 

with respect to prison inmate information, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 14, 2011 

Mr. PRYOR introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to permit 

information sharing with respect to prison inmate information, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Prisoner Fraud Reduc5 tion Act of 2011’’. 

6 SEC. 2. REQUIREMENT FOR PRISONS LOCATED IN U.S. TO 

7 PROVIDE INFORMATION TO IRS. 

8 (a) IN GENERAL.—Not later than December 1, 2011, 

9 and annually thereafter, the Director of the Federal Bu10 reau of Prisons and the head of each State prison system 


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1 located in the United States shall provide to the Commis2 sioner of the Internal Revenue Service, in electronic for3 mat and in a manner to be determined by such Commis4 sioner, the following information with respect to each in5 mate incarcerated within such prison system for any por6 tion of the 3-calendar-year period ending with November 

7 15 of the year of the report— 

8 (1) first, middle, and last name; 

9 (2) date of birth; 

10 (3) institution of current incarceration or, for 

11 released inmates, most recent incarceration; 

12 (4) prison-assigned inmate number; 

13 (5) the date of incarceration; 

14 (6) date of release or anticipated date of re15 lease; 

16 (7) date of work release, if any; 

17 (8) taxpayer identification number; 

18 (9) last known address; and 

19 (10) such additional information as such Com20 missioner may request. 

21 (b) FORMAT.—Not later than 180 days after the date 

22 of the enactment of this Act, the Commissioner of the In23 ternal Revenue Service shall determine and publish in the 

24 Federal Register the specifications for the electronic for25 mat of the information described in subsection (a). 


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1 (c) NOTIFICATION TO FEDERAL BUREAU OF PRIS2 ONS AND STATE AGENCIES.—Not later than July 1, 2012, 

3 and annually thereafter, the Commissioner of the Internal 

4 Revenue Service shall notify the Director of the Federal 

5 Bureau of Prisons and the head of each State prison sys6 tem of any individuals believed to be incarcerated in the 

7 jurisdiction of each such person who the Commissioner 

8 has determined may have filed or facilitated the filing of 

9 a false or fraudulent Federal tax return. Such notification 

10 shall identify each such incarcerated individual by name, 

11 taxpayer identification number, Federal or State prison 

12 system identifucation number (if known to the Commis13 sioner), and any other available identifying information, 

14 and shall provide a description of the false or fraudulent 

15 filing. 

16 SEC. 3. EXTENSION OF DISCLOSURE AUTHORITY WITH RE17 SPECT TO PRISON OFFICIALS. 

18 Paragraph (10) of section 6103(k) of the Internal 

19 Revenue Code of 1986 is amended by striking subpara20 graph (D). 

Æ 


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