H. R. 7082 
One Hundred Tenth Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Thursday, 
the third day of January, two thousand and eight 
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 FED-
ERAL 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 Sec-
retary may prescribe, the Secretary may disclose to the 
head of the Federal Bureau of Prisons any return informa-
tion 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 nec-
essary 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 subpara-
graph (A) to any person other than an officer or employee 
of such Bureau. 
‘‘(C) RESTRICTION
ON
USE
OF
DISCLOSED
INFORMA-
TION.—Return information received under this paragraph 
shall be used only for purposes of and to the extent nec-
essary 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)’’.
H. R. 7082—2 
(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 writ-
ten 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 incarcer-
ated in Federal and State prisons. Such report shall include statis-
tics 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 rea-
son 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 enact-
ment 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 require-
ments 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 Administra-
tive Office of the United States Courts may by regula-
tion prescribe.
H. R. 7082—3 
(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 pay-
able 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 lump- 
sum payment. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.