PUBLIC LAW 110–428—OCT. 15, 2008 122 STAT. 4839 

Public Law 110–428 

110th Congress 

An Act 

To amend the Internal Revenue Code of 1986 to permit the Secretary of the 

Treasury to disclose certain prisoner return information to the Federal Bureau 

of Prisons, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Inmate Tax Fraud Prevention 

Act of 2008’’. 

SEC. 2. DISCLOSURE OF PRISONER RETURN INFORMATION TO FEDERAL BUREAU OF PRISONS. 

(a) IN GENERAL.—Subsection (k) of section 6103 of the Internal 

Revenue Code of 1986 (relating to disclosure of certain return 

and return information for tax administration purposes) is amended 

by adding at the end the following new paragraph: 

‘‘(10) DISCLOSURE OF CERTAIN RETURN INFORMATION OF

PRISONERS TO FEDERAL BUREAU OF PRISONS.— 

‘‘(A) IN GENERAL.—Under such procedures as the Secretary may prescribe, the Secretary may disclose to the 

head of the Federal Bureau of Prisons any return information with respect to individuals incarcerated in Federal 

prison whom the Secretary has determined may have filed 

or facilitated the filing of a false return to the extent 

that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration. 

‘‘(B) RESTRICTION ON REDISCLOSURE.—Notwithstanding 

subsection (n), the head of the Federal Bureau of Prisons 

may not disclose any information obtained under subparagraph (A) to any person other than an officer or employee 

of such Bureau. 

‘‘(C) RESTRICTION ON USE OF DISCLOSED INFORMATION.—Return information received under this paragraph 

shall be used only for purposes of and to the extent necessary in taking administrative action to prevent the filing 

of false and fraudulent returns, including administrative 

actions to address possible violations of administrative 

rules and regulations of the prison facility. 

‘‘(D) TERMINATION.—No disclosure may be made under 

this paragraph after December 31, 2011.’’. 

(b) RECORDKEEPING.—Paragraph (4) of section 6103(p) of such 

Code is amended by striking ‘‘(k)(8)’’ both places it appears and 

inserting ‘‘(k)(8) or (10)’’. 

26 USC 6103. 

26 USC 1 note. 

Inmate Tax 

Fraud Prevention 

Act of 2008. 

Oct. 15, 2008 

[H.R. 7082] 


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122 STAT. 4840 PUBLIC LAW 110–428—OCT. 15, 2008 

(c) EVALUATION BY TREASURY INSPECTOR GENERAL FOR TAX

ADMINISTRATION.—Paragraph (3) of section 7803(d) of such Code 

is amended by striking ‘‘and’’ at the end of subparagraph (A), 

by striking the period at the end of subparagraph (B) and inserting 

‘‘; and’’, and by adding at the end the following new subparagraph: 

‘‘(C) not later than December 31, 2010, submit a written report to Congress on the implementation of section 

6103(k)(10).’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to disclosures made after December 31, 2008. 

(e) ANNUAL REPORTS.—The Secretary of the Treasury shall 

annually submit to Congress and make publicly available a report 

on the filing of false and fraudulent returns by individuals incarcerated in Federal and State prisons. Such report shall include statistics on the number of false and fraudulent returns associated with 

each Federal and State prison. 

SEC. 3. RESTORATION OF CERTAIN JUDICIAL SURVIVORS’ ANNUITIES. 

(a) IN GENERAL.—Section 376 of title 28, United States Code, 

is amended by adding at the end the following: 

‘‘(x) In the case of a widow or widower whose annuity under 

clause (i) or (ii) of subsection (h)(1) is terminated because of 

remarriage before attaining 55 years of age, the annuity shall 

be restored at the same rate commencing on the day the remarriage 

is dissolved by death, divorce, or annulment, if— 

‘‘(1) the widow or widower elects to receive this annuity 

instead of any other survivor annuity to which such widow 

or widower may be entitled, under this chapter or under 

another retirement system for Government employees, by reason of the remarriage; and 

‘‘(2) any payment made to such widow or widower under 

subsection (o) or (p) on termination of the annuity is returned 

to the Judicial Survivors’ Annuities Fund.’’. 

(b) CONFORMING AMENDMENT.—Section 376(h)(2) of title 28, 

United States Code, is amended by striking the period at the 

end and inserting ‘‘, subject to subsection (x).’’. 

(c) EFFECTIVE DATE.— 

(1) IN GENERAL.—This section and the amendments made 

by this section shall take effect on the first day of the first 

month beginning at least 30 days after the date of the enactment of this Act and shall apply in the case of a remarriage 

which is dissolved by death, divorce, or annulment on or after 

such first day. 

(2) LIMITED RETROACTIVE EFFECT.— 

(A) IN GENERAL.—In the case of a remarriage which 

is dissolved by death, divorce, or annulment within the 

4-year period ending on the day before the effective date 

of this section, the amendments made by this section shall 

apply only if the widow or widower satisfies the requirements of paragraphs (1) and (2) of section 376(x) of title 

28, United States Code (as amended by this section) 

before— 

(i) the end of the 1-year period beginning on the 

effective date of this section; or 

(ii) such later date as Director of the Administrative Office of the United States Courts may by regulation prescribe. 

Applicability. 

28 USC 376 note. 

Public 

information. 

26 USC 7207 

note. 

26 USC 6103 

note. 

Deadline. 

Reports. 

26 USC 7803. 


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PUBLIC LAW 110–428—OCT. 15, 2008 122 STAT. 4841 

LEGISLATIVE HISTORY—H.R. 7082: 

CONGRESSIONAL RECORD, Vol. 154 (2008): 

Sept. 27, considered and passed House. 

Oct. 2, considered and passed Senate. 

Æ 

(B) RESTORATION.—If the requirements of paragraph 

(1) are satisfied, the survivor annuity shall be restored, 

commencing on the date the remarriage was dissolved by 

death, annulment, or divorce, at the rate which was in 

effect when the annuity was terminated. 

(C) LUMP-SUM PAYMENT.—Any amounts becoming payable to the widow or widower under this subsection for 

the period beginning on the date on which the annuity 

was terminated and ending on the date on which periodic 

annuity payments resume shall be payable in a lumpsum payment. 

Approved October 15, 2008. 


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