IB 
Union Calendar No. 205 
115TH CONGRESS 
1ST SESSION H. R. 1843 
[Report No. 115–286, Part I] 
To amend title 31, United States Code, to prohibit the Internal Revenue 
Service from carrying out seizures relating to a structuring transaction 
unless the property to be seized derived from an illegal source or the 
funds were structured for the purpose of concealing the violation of 
another criminal law or regulation, to require notice and a post-seizure 
hearing for such seizures, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 30, 2017 
Mr. ROSKAM (for himself, Mr. CROWLEY, Mr. HOLDING, Mr. REED, Mr. 
MARCHANT, Mr. BUCHANAN, Mr. MEEHAN, Mr. RENACCI, Mr. SMITH of 
Missouri, Mr. RICE of South Carolina, Mr. COLLINS of Georgia, and Mr. 
HARRIS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Finan-
cial Services, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
SEPTEMBER 5, 2017 
Additional sponsors: Mr. KELLY of Pennsylvania, Mr. BISHOP of Michigan, 
and Mr. CURBELO of Florida 
SEPTEMBER 5, 2017 
Reported from the Committee on Ways and Means with an amendment 
[Strike out all after the enacting clause and insert the part printed in italic] 
SEPTEMBER 5, 2017 
The Committee on Financial Services discharged; committed to the Committee 
of the Whole House on the State of the Union and ordered to be printed 
[For text of introduced bill, see copy of bill as introduced on March 30, 2017] 
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A BILL 
To amend title 31, United States Code, to prohibit the Inter-
nal Revenue Service from carrying out seizures relating 
to a structuring transaction unless the property to be 
seized derived from an illegal source or the funds were 
structured for the purpose of concealing the violation 
of another criminal law or regulation, to require notice 
and a post-seizure hearing for such seizures, and for 
other purposes. 
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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 ‘‘Clyde-Hirsch-Sowers 
RESPECT Act’’ or the ‘‘Restraining Excessive Seizure of 
Property through the Exploitation of Civil Asset Forfeiture 
Tools Act’’. 
SEC. 2. INTERNAL REVENUE SERVICE SEIZURE REQUIRE-
MENTS WITH RESPECT TO STRUCTURING 
TRANSACTIONS. 
Section 5317(c)(2) of title 31, United States Code, is 
amended— 
(1) by striking ‘‘Any property’’ and inserting the 
following: 
‘‘(A) IN GENERAL.—Any property’’; and 
(2) by adding at the end the following: 
‘‘(B) INTERNAL REVENUE SERVICE SEIZURE 
REQUIREMENTS WITH RESPECT TO STRUCTURING 
TRANSACTIONS.— 
‘‘(i) PROPERTY DERIVED FROM AN IL-
LEGAL
SOURCE.—Property may only be 
seized by the Internal Revenue Service pur-
suant to subparagraph (A) by reason of a 
claimed violation of section 5324 if the 
property to be seized was derived from an 
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illegal source or the funds were structured 
for the purpose of concealing the violation of 
a criminal law or regulation other than sec-
tion 5324. 
‘‘(ii) NOTICE.—Not later than 30 days 
after property is seized by the Internal Rev-
enue Service pursuant to subparagraph (A), 
the Internal Revenue Service shall— 
‘‘(I) make a good faith effort to 
find all persons with an ownership in-
terest in such property; and 
‘‘(II) provide each such person 
with a notice of the seizure and of the 
person’s rights under clause (iv). 
‘‘(iii) EXTENSION OF NOTICE UNDER 
CERTAIN
CIRCUMSTANCES.—The Internal 
Revenue Service may apply to a court of 
competent jurisdiction for one 30-day exten-
sion of the notice requirement under clause 
(ii) if the Internal Revenue Service can es-
tablish probable cause of an imminent 
threat to national security or personal safe-
ty necessitating such extension. 
‘‘(iv) POST-SEIZURE
HEARING.—If a 
person with a property interest in property 
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seized pursuant to subparagraph (A) by the 
Internal Revenue Service requests a hearing 
by a court of competent jurisdiction within 
30 days after the date on which notice is 
provided under subclause (ii), such property 
shall be returned unless the court holds an 
adversarial hearing and finds within 30 
days of such request (or such longer period 
as the court may provide, but only on re-
quest of an interested party) that there is 
probable cause to believe that there is a vio-
lation of section 5324 involving such prop-
erty and probable cause to believe that the 
property to be seized was derived from an 
illegal source or the funds were structured 
for the purpose of concealing the violation of 
a criminal law or regulation other than sec-
tion 5324.’’. 
SEC. 3. EXCLUSION OF INTEREST RECEIVED IN ACTION TO 
RECOVER PROPERTY SEIZED BY THE INTER-
NAL REVENUE SERVICE BASED ON STRUC-
TURING TRANSACTION. 
(a) IN GENERAL.—Part III of subchapter B of chapter 
1 of the Internal Revenue Code of 1986 is amended by in-
serting before section 140 the following new section: 
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