I 

113TH CONGRESS 

1ST SESSION H. R. 3074 

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

of the Treasury to notify the taxpayer each time the taxpayer’s information is accessed by the Internal Revenue Service. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 10, 2013 

Mr. FINCHER (for himself and Mrs. BLACK) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

the Secretary of the Treasury to notify the taxpayer 

each time the taxpayer’s information is accessed by the 

Internal Revenue Service. 

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 ‘‘IRS Abuse Protection 

5 Act of 2013’’. 


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1 SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RE2 TURN, OR RETURN INFORMATION. 

3 (a) IN GENERAL.—Section 6103 of the Internal Rev4 enue Code of 1986 is amended by redesignating subsection 

5 (q) as subsection (r) and by inserting after subsection (p) 

6 the following new subsection: 

7 ‘‘(q) NOTICE RELATING TO ACCESSING ACCOUNT, 

8 RETURN, OR RETURN INFORMATION.— 

9 ‘‘(1) IN GENERAL.—The Secretary shall provide 

10 notice, in writing, to a taxpayer any time the tax11 payer’s account, return, or return information is 

12 accessed by the Secretary. 

13 ‘‘(2) SPECIAL RULES RELATING TO INVESTIGA14 TIONS.— 

15 ‘‘(A) INVESTIGATIONS BY THE SEC16 RETARY.—In the case of any civil or criminal 

17 investigation, the notice required by paragraph 

18 (1) shall be provided not later than 1 year after 

19 such investigation is closed. 

20 ‘‘(B) INVESTIGATIONS BY STATES.—In the 

21 case of any investigation by a State using infor22 mation provided pursuant to subsection (d), the 

23 notice required by paragraph (1) shall be pro24 vided after the Secretary receives notice with 

25 respect to such investigation pursuant to sub26 section (d)(7). Notice provided pursuant to this 


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1 subparagraph shall include all information pro2 vided to the Secretary pursuant to subsection 

3 (d)(7). 

4 ‘‘(3) NOTICE.—The notice required by para5 graph (1) shall include the following: 

6 ‘‘(A) Who accessed such account, return, 

7 or return information. 

8 ‘‘(B) The purpose for which such account, 

9 return, or return information was accessed. 

10 ‘‘(C) How such account, return, or return 

11 information was accessed. 

12 ‘‘(4) COPY OF INFORMATION ACCESSED.—In 

13 addition to the notice required to be provided by 

14 paragraph (1), the Secretary shall provide with such 

15 notice a copy of all information accessed. 

16 ‘‘(5) SUBSEQUENT USE OF ACCESSED INFORMA17 TION.—If a report or other use of an account, re18 turn, or return information for which notice is pro19 vided under paragraph (1) is made, the Secretary 

20 shall provide such report or a report of such use to 

21 the taxpayer. 

22 ‘‘(6) TAXPAYER RIGHTS.—The Secretary shall 

23 include with each notice provided under this sub24 section a notice of taxpayer rights pursuant to the 

25 Taxpayer Bill of Rights 2.’’. 


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1 (b) AVAILABILITY OF INSPECTOR GENERAL FOR TAX

2 ADMINISTRATION REPORTS.—Section 7803(d) of the In3 ternal Revenue Code of 1986 is amended by adding at the 

4 end the following new paragraph: 

5 ‘‘(4) AVAILABILITY OF INSPECTOR GENERAL

6 FOR TAX ADMINISTRATION REPORTS.—If the Inspec7 tor General for Tax Administration investigates any 

8 unauthorized use a taxpayer’s account, return, or re9 turn information, the Inspector General for Tax Ad10 ministration shall notify the taxpayer of such inves11 tigation and provide full access to any report by the 

12 Inspector General for Tax Administration with re13 spect to the investigation.’’. 

14 (c) STATE ACCESS TO TAXPAYER INFORMATION.— 

15 Section 6103(d) of the Internal Revenue Code of 1986 is 

16 amended by adding at the end the following new para17 graph: 

18 ‘‘(7) SUBMISSION OF NOTIFICATION TO SEC19 RETARY.—The Secretary may not provide any access 

20 or disclosure under the preceding paragraphs of this 

21 subsection until the entity to be provided access or 

22 disclosure agrees to notify the Secretary within 1 

23 year after an investigation is closed the identity of 

24 who accessed such information, what was accessed, 

25 why it was accessed and how it was accessed.’’. 


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1 (d) REPORTS OF UNAUTHORIZED ACCESS TO CON2 GRESS.—Section 6103(f) of the Internal Revenue Code of 

3 1986 is amended by adding at the end the following new 

4 paragraph: 

5 ‘‘(6) UNAUTHORIZED ACCESS REPORTS, ETC.— 

6 Notwithstanding any other provision of this section, 

7 the Secretary with respect to Internal Revenue Serv8 ice employees, and the Inspector General for Tax 

9 Administration with respect to any audit, shall sub10 mit to each member of the committees referred to in 

11 paragraph (1) any report of the Secretary or the In12 spector General for Tax Administration, as the case 

13 may be, regarding unauthorized access, violation of 

14 rights, laws, or any rules or regulations of the Inter15 nal Revenue Service.’’. 

16 (e) EFFECTIVE DATES.— 

17 (1) SUBSECTION (a).—The amendment made 

18 by subsection (a) shall apply with respect to infor19 mation accessed after the date of the enactment of 

20 this Act. 

21 (2) SUBSECTION (b).—The amendment made 

22 by subsection (b) shall apply with respect to inves23 tigations closed after the date of the enactment of 

24 this Act. 


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1 (3) SUBSECTION (c).—The amendment made 

2 by subsection (c) shall apply to access and disclo3 sures after the date of the enactment of this Act. 

4 (4) SUBSECTION (d).—The amendment made 

5 by subsection (d) shall apply with respect to infor6 mation accessed and reports prepared after the date 

7 of the enactment of this Act. 

Æ 


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