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 informa-
tion 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. 
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 ‘‘IRS Abuse Protection 
Act of 2013’’. 
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SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RE-
TURN, OR RETURN INFORMATION. 
(a) IN GENERAL.—Section 6103 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(q) as subsection (r) and by inserting after subsection (p) 
the following new subsection: 
‘‘(q) NOTICE RELATING TO ACCESSING ACCOUNT, 
RETURN, OR RETURN INFORMATION.— 
‘‘(1) IN GENERAL.—The Secretary shall provide 
notice, in writing, to a taxpayer any time the tax-
payer’s account, return, or return information is 
accessed by the Secretary. 
‘‘(2) SPECIAL RULES RELATING TO INVESTIGA-
TIONS.— 
‘‘(A) 
INVESTIGATIONS
BY
THE
SEC-
RETARY.—In the case of any civil or criminal 
investigation, the notice required by paragraph 
(1) shall be provided not later than 1 year after 
such investigation is closed. 
‘‘(B) INVESTIGATIONS BY STATES.—In the 
case of any investigation by a State using infor-
mation provided pursuant to subsection (d), the 
notice required by paragraph (1) shall be pro-
vided after the Secretary receives notice with 
respect to such investigation pursuant to sub-
section (d)(7). Notice provided pursuant to this 
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subparagraph shall include all information pro-
vided to the Secretary pursuant to subsection 
(d)(7). 
‘‘(3) NOTICE.—The notice required by para-
graph (1) shall include the following: 
‘‘(A) Who accessed such account, return, 
or return information. 
‘‘(B) The purpose for which such account, 
return, or return information was accessed. 
‘‘(C) How such account, return, or return 
information was accessed. 
‘‘(4) COPY
OF
INFORMATION
ACCESSED.—In 
addition to the notice required to be provided by 
paragraph (1), the Secretary shall provide with such 
notice a copy of all information accessed. 
‘‘(5) SUBSEQUENT USE OF ACCESSED INFORMA-
TION.—If a report or other use of an account, re-
turn, or return information for which notice is pro-
vided under paragraph (1) is made, the Secretary 
shall provide such report or a report of such use to 
the taxpayer. 
‘‘(6) TAXPAYER RIGHTS.—The Secretary shall 
include with each notice provided under this sub-
section a notice of taxpayer rights pursuant to the 
Taxpayer Bill of Rights 2.’’. 
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(b) AVAILABILITY OF INSPECTOR GENERAL FOR TAX 
ADMINISTRATION REPORTS.—Section 7803(d) of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(4) AVAILABILITY
OF
INSPECTOR
GENERAL 
FOR TAX ADMINISTRATION REPORTS.—If the Inspec-
tor General for Tax Administration investigates any 
unauthorized use a taxpayer’s account, return, or re-
turn information, the Inspector General for Tax Ad-
ministration shall notify the taxpayer of such inves-
tigation and provide full access to any report by the 
Inspector General for Tax Administration with re-
spect to the investigation.’’. 
(c) STATE ACCESS TO TAXPAYER INFORMATION.— 
Section 6103(d) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new para-
graph: 
‘‘(7) SUBMISSION
OF
NOTIFICATION
TO
SEC-
RETARY.—The Secretary may not provide any access 
or disclosure under the preceding paragraphs of this 
subsection until the entity to be provided access or 
disclosure agrees to notify the Secretary within 1 
year after an investigation is closed the identity of 
who accessed such information, what was accessed, 
why it was accessed and how it was accessed.’’. 
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(d) REPORTS OF UNAUTHORIZED ACCESS TO CON-
GRESS.—Section 6103(f) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
paragraph: 
‘‘(6) UNAUTHORIZED ACCESS REPORTS, ETC.— 
Notwithstanding any other provision of this section, 
the Secretary with respect to Internal Revenue Serv-
ice employees, and the Inspector General for Tax 
Administration with respect to any audit, shall sub-
mit to each member of the committees referred to in 
paragraph (1) any report of the Secretary or the In-
spector General for Tax Administration, as the case 
may be, regarding unauthorized access, violation of 
rights, laws, or any rules or regulations of the Inter-
nal Revenue Service.’’. 
(e) EFFECTIVE DATES.— 
(1) SUBSECTION (a).—The amendment made 
by subsection (a) shall apply with respect to infor-
mation accessed after the date of the enactment of 
this Act. 
(2) SUBSECTION (b).—The amendment made 
by subsection (b) shall apply with respect to inves-
tigations closed after the date of the enactment of 
this Act. 
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(3) SUBSECTION (c).—The amendment made 
by subsection (c) shall apply to access and disclo-
sures after the date of the enactment of this Act. 
(4) SUBSECTION (d).—The amendment made 
by subsection (d) shall apply with respect to infor-
mation accessed and reports prepared after the date 
of the enactment of this Act. 
Æ 
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