(2) CERTIFICATION.—A person shall not be cer-
tified under the program established under para-
graph (1) unless the Secretary determines that such 
person has a legitimate fraud prevention interest in 
accessing the information described in subsection 
(a). 
(c) IMPOSITION OF PENALTY.—Any person who is 
certified under the program established under subsection 
(b), who receives information described in subsection (a), 
and who during the period of time described in subsection 
(a)— 
(1) discloses such information to any other per-
son, or 
(2) uses any such information for any purpose 
other than to detect or prevent fraud, 
shall pay a penalty of $1,000 for each such disclosure or 
use, but the total amount imposed under this subsection 
on such a person for any calendar year shall not exceed 
$50,000. 
(d) EXEMPTION FROM FREEDOM OF INFORMATION 
ACT
REQUIREMENT
WITH
RESPECT
TO
CERTAIN 
RECORDS OF DECEASED INDIVIDUALS.— 
(1) IN GENERAL.—The Social Security Admin-
istration shall not be compelled to disclose to any 
person who is not certified under the program estab-
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lished under subsection (b) the information de-
scribed in subsection (a). 
(2) TREATMENT OF INFORMATION.—For pur-
poses of section 552 of title 5, United States Code, 
this section shall be considered a statute described 
in subsection (b)(3)(B) of such section 552. 
SEC. 8. EXTENSION OF AUTHORITY TO DISCLOSE CERTAIN 
RETURN INFORMATION TO PRISON OFFI-
CIALS. 
(a) IN GENERAL.—Section 6103(k)(10) of the Inter-
nal Revenue Code of 1986 is amended by striking sub-
paragraph (D). 
(b) REPORT FROM FEDERAL BUREAU
OF PRIS-
ONS.—Not later than 6 months after the date of the enact-
ment of this Act, the head of the Federal Bureau of Pris-
ons shall submit to Congress a detailed plan on how it 
will use the information provided from the Secretary of 
Treasury under section 6103(k)(10) of the Internal Rev-
enue Code of 1986 to reduce prison tax fraud. 
(c) SENSE OF HOUSE REGARDING STATE PRISON 
AUTHORITIES.—It is the sense of the House that the 
heads of State agencies charged with the administration 
of prisons should— 
(1) develop plans for using the information pro-
vided by the Secretary of Treasury under section 
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6103(k)(10) of the Internal Revenue Code of 1986 
to reduce prison tax fraud, and 
(2) coordinate with the Internal Revenue Serv-
ice with respect to the use of such information. 
SEC. 9. TREASURY REPORT ON INFORMATION SHARING 
BARRIERS 
WITH 
RESPECT 
TO 
IDENTITY 
THEFT. 
(a) REVIEW.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury (or the Secretary’s delegate) shall review wheth-
er current Federal tax laws and regulations related 
to the confidentiality and disclosure of return infor-
mation prevent the effective enforcement of local, 
State, and Federal identity theft statutes. The re-
view shall consider whether greater information 
sharing between the Internal Revenue Service and 
Federal, State and local law enforcement authorities 
would improve the enforcement of criminal laws at 
all levels of government. 
(2) CONSULTATION.—In conducting the review 
under paragraph (1), the Secretary shall solicit the 
views of, and consult with, State and local law en-
forcement officials. Among the Federal agencies the 
Secretary shall consult in conducting the review are 
the following: 
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(A) The Department of Veterans Affairs. 
(B) The Department of Justice. 
(C) The United States Postal Inspection 
Service. 
(D) The Social Security Administration. 
(b) REPORT.—Not later than 180 days after the date 
of enactment of this Act, the Secretary shall submit a re-
port with the results of the review conducted under sub-
section (a), along with any legislative recommendations, 
to the Committee on Finance of the Senate and the Com-
mittee on Ways and Means of the House of Representa-
tives. 
Æ 
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