I 

114TH CONGRESS 

2D SESSION H. R. 5296 

To make Internal Revenue Service Criminal Investigation a distinct entity 

within the Department of the Treasury, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 19, 2016 

Mr. HOLDING (for himself, Mr. ROSKAM, Mr. NUNES, Mr. MARCHANT, and 

Mr. TIBERI) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To make Internal Revenue Service Criminal Investigation 

a distinct entity within the Department of the Treasury, 

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 ‘‘CI Realignment Act’’. 

5 SEC. 2. BUREAU OF CRIMINAL INVESTIGATION ESTAB6 LISHED. 

7 (a) IN GENERAL.—There is established within the 

8 Department of the Treasury the Bureau of Criminal In9 vestigation. 


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1 (b) FUNCTIONS, PERSONNEL, ETC.—There shall be 

2 transferred to the Bureau of Criminal Investigation the 

3 functions, personnel, assets, and obligations of Internal 

4 Revenue Service Criminal Investigation Division, including 

5 the functions of the Commissioner of Internal Revenue re6 lating thereto (other than referral of matters to such divi7 sion). 

8 (c) DEFINITIONS.—For purposes of this section— 

9 (1) ASSET.—The term ‘‘asset’’ includes con10 tracts, facilities, property, records, unobligated or 

11 unexpended balances of appropriations, and other 

12 funds or resources (other than personnel). 

13 (2) FUNCTIONS.—The term ‘‘functions’’ in14 cludes authorities, powers, rights, privileges, immu15 nities, programs, projects, activities, duties, and re16 sponsibilities. 

17 (3) PERSONNEL.—The term ‘‘personnel’’ means 

18 officers and employees. 

19 SEC. 3. SEMI-ANNUAL REPORT OF BUREAU OF CRIMINAL 

20 INVESTIGATION. 

21 (a) IN GENERAL.—The Secretary of the Treasury, or 

22 the Secretary’s delegate, shall for each 6-month period 

23 ending after the date of the enactment of this Act submit 

24 to the Committee on Ways and Means of the House of 


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1 Representatives and the Committee on Finance of the 

2 Senate a report that includes the following: 

3 (1) The number of cases the Internal Revenue 

4 Service referred to the Bureau of Criminal Inves5 tigation during the period to which the report relates 

6 and a description of each such case. 

7 (2) The number of cases the Bureau of Crimi8 nal Investigation referred to the Department of Jus9 tice during the period to which the report relates 

10 and a description of each such case. 

11 (b) DUE DATE.—Such report shall be submitted pur12 suant to subsection (a) not later than 60 days after the 

13 end of the period to which the report relates. 

14 (c) TERMINATION.—Subsection (a) shall not apply 

15 for any period beginning more than 10 years after the date 

16 of the enactment of this Act. 

17 SEC. 4. RETURNS AND RETURN INFORMATION OPEN TO BU18 REAU OF CRIMINAL INVESTIGATION. 

19 Section 6103(h)(1) of the Internal Revenue Code of 

20 1986 is amended by inserting ‘‘(including the Bureau of 

21 Criminal Investigation)’’ after ‘‘the Department of the 

22 Treasury’’. 

Æ 


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