II 
110TH CONGRESS 
2D SESSION 
H. R. 7082 
IN THE SENATE OF THE UNITED STATES 
SEPTEMBER 29 (legislative day, SEPTEMBER 17), 2008 
Received 
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 Representa-
tives of the United States of America in Congress assembled, 
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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 FEDERAL 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 adminis-
tration purposes) is amended by adding at the end the 
following new paragraph: 
‘‘(10) DISCLOSURE
OF
CERTAIN
RETURN
IN-
FORMATION OF PRISONERS TO FEDERAL BUREAU OF 
PRISONS.— 
‘‘(A) IN
GENERAL.—Under such proce-
dures as the Secretary may prescribe, the Sec-
retary may disclose to the head of the Federal 
Bureau of Prisons any return information with 
respect to individuals incarcerated in Federal 
prison whom the Secretary has determined may 
have filed or facilitated the filing of a false re-
turn to the extent that the Secretary deter-
mines that such disclosure is necessary to per-
mit effective Federal tax administration. 
‘‘(B) RESTRICTION ON REDISCLOSURE.— 
Notwithstanding subsection (n), the head of the 
Federal Bureau of Prisons may not disclose any 
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information obtained under subparagraph (A) 
to any person other than an officer or employee 
of such Bureau. 
‘‘(C) RESTRICTION ON USE OF DISCLOSED 
INFORMATION.—Return information received 
under this paragraph shall be used only for 
purposes of and to the extent necessary in tak-
ing administrative action to prevent the filing of 
false and fraudulent returns, including adminis-
trative actions to address possible violations of 
administrative rules and regulations of the pris-
on 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)’’. 
(c) EVALUATION
BY TREASURY INSPECTOR GEN-
ERAL FOR TAX ADMINISTRATION.—Paragraph (3) of sec-
tion 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: 
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‘‘(C) not later than December 31, 2010, 
submit a written report to Congress on the im-
plementation of section 6103(k)(10).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after Decem-
ber 31, 2008. 
(e) ANNUAL REPORTS.—The Secretary of the Treas-
ury shall annually submit to Congress and make publicly 
available a report on the filing of false and fraudulent re-
turns by individuals incarcerated in Federal and State 
prisons. Such report shall include statistics on the number 
of false and fraudulent returns associated with each Fed-
eral 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 fol-
lowing: 
‘‘(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— 
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‘‘(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 reason of the remarriage; 
and 
‘‘(2) any payment made to such widow or wid-
ower 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 amend-
ments 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 enactment of this Act and 
shall apply in the case of a remarriage which is dis-
solved by death, divorce, or annulment on or after 
such first day. 
(2) LIMITED RETROACTIVE EFFECT.— 
(A) IN GENERAL.—In the case of a remar-
riage which is dissolved by death, divorce, or 
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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 
requirements of paragraphs (1) and (2) of sec-
tion 376(x) of title 28, United States Code (as 
amended by this section) before— 
(i) the end of the 1-year period begin-
ning on the effective date of this section; 
or 
(ii) such later date as Director of the 
Administrative Office of the United States 
Courts may by regulation prescribe. 
(B) RESTORATION.—If the requirements of 
paragraph (1) are satisfied, the survivor annu-
ity shall be restored, commencing on the date 
the remarriage was dissolved by death, annul-
ment, or divorce, at the rate which was in effect 
when the annuity was terminated. 
(C) LUMP-SUM
PAYMENT.—Any amounts 
becoming payable to the widow or widower 
under this subsection for the period beginning 
on the date on which the annuity was termi-
nated and ending on the date on which periodic 
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annuity payments resume shall be payable in a 
lump-sum payment. 
Passed the House of Representatives September 27, 
2008. 
Attest: 
LORRAINE C. MILLER, 
Clerk. 
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