Taxpayer Knowledge of IRS Investigations Act

Bill: 114-hr-1026
Sponsor: Rep. Kelly, Mike [R-PA-3]
Introduced: 2015-02-24 in the House
Policy area: Taxation
Subjects: Criminal investigation, prosecution, interrogation
Department of the Treasury
Employee performance
Evidence and witnesses
Government ethics and transparency, public corruption
Government studies and investigations
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers

Summary:
action_date: 2015-02-24
text: 

Taxpayer Knowledge of IRS Investigations Act 

 
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.

action_date: 2015-04-13
text: 

Taxpayer Knowledge of IRS Investigations Act 

 
(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.
 Makes this Act applicable to disclosures made on or after its enactment date.
action_date: 2015-04-15
text: 
(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)
 

Taxpayer Knowledge of IRS Investigations Act 

 
(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.
 Makes this Act applicable to disclosures made on or after its enactment date.

Legislative actions:
action_date: 2015-04-16
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2015-04-15
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2015-04-15
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2233)
action_date: 2015-04-15
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2233)
action_date: 2015-04-15
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1026.
action_date: 2015-04-15
text: Considered under suspension of the rules. (consideration: CR H2233-2235)
action_date: 2015-04-15
text: Mr. Ryan (WI) moved to suspend the rules and pass the bill, as amended.
action_date: 2015-04-13
text: Placed on the Union Calendar, Calendar No. 48.
action_date: 2015-04-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-68.
action_date: 2015-04-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-68.
action_date: 2015-03-25
text: Ordered to be Reported (Amended) by Voice Vote.
action_date: 2015-03-25
text: Committee Consideration and Mark-up Session Held.
action_date: 2015-02-24
text: Referred to the House Committee on Ways and Means.
action_date: 2015-02-24
text: Introduced in House
action_date: 2015-02-24
text: Introduced in House