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 Com-
mittee 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘CI Realignment Act’’. 
SEC. 2. BUREAU OF CRIMINAL INVESTIGATION ESTAB-
LISHED. 
(a) IN GENERAL.—There is established within the 
Department of the Treasury the Bureau of Criminal In-
vestigation. 
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(b) FUNCTIONS, PERSONNEL, ETC.—There shall be 
transferred to the Bureau of Criminal Investigation the 
functions, personnel, assets, and obligations of Internal 
Revenue Service Criminal Investigation Division, including 
the functions of the Commissioner of Internal Revenue re-
lating thereto (other than referral of matters to such divi-
sion). 
(c) DEFINITIONS.—For purposes of this section— 
(1) ASSET.—The term ‘‘asset’’ includes con-
tracts, facilities, property, records, unobligated or 
unexpended balances of appropriations, and other 
funds or resources (other than personnel). 
(2) FUNCTIONS.—The term ‘‘functions’’ in-
cludes authorities, powers, rights, privileges, immu-
nities, programs, projects, activities, duties, and re-
sponsibilities. 
(3) PERSONNEL.—The term ‘‘personnel’’ means 
officers and employees. 
SEC. 3. SEMI-ANNUAL REPORT OF BUREAU OF CRIMINAL 
INVESTIGATION. 
(a) IN GENERAL.—The Secretary of the Treasury, or 
the Secretary’s delegate, shall for each 6-month period 
ending after the date of the enactment of this Act submit 
to the Committee on Ways and Means of the House of 
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Representatives and the Committee on Finance of the 
Senate a report that includes the following: 
(1) The number of cases the Internal Revenue 
Service referred to the Bureau of Criminal Inves-
tigation during the period to which the report relates 
and a description of each such case. 
(2) The number of cases the Bureau of Crimi-
nal Investigation referred to the Department of Jus-
tice during the period to which the report relates 
and a description of each such case. 
(b) DUE DATE.—Such report shall be submitted pur-
suant to subsection (a) not later than 60 days after the 
end of the period to which the report relates. 
(c) TERMINATION.—Subsection (a) shall not apply 
for any period beginning more than 10 years after the date 
of the enactment of this Act. 
SEC. 4. RETURNS AND RETURN INFORMATION OPEN TO BU-
REAU OF CRIMINAL INVESTIGATION. 
Section 6103(h)(1) of the Internal Revenue Code of 
1986 is amended by inserting ‘‘(including the Bureau of 
Criminal Investigation)’’ after ‘‘the Department of the 
Treasury’’. 
Æ 
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