To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

Bill: 113-hr-5420
Sponsor: full_name: Rep. Boustany, Charles W., Jr. [R-LA-3]
Introduced: 2014-09-09
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
Latest action: action_date: 2014-09-17
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-09-09
action_desc: Introduced in House
text: <p>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.</p>

action_date: 2014-09-16
action_desc: Passed House without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <p>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 prosection.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 5420 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

1. Release of information regarding the status of certain investigations (a) In general Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (11) Disclosure of information regarding status of investigation of violation of this section In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)— (A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed, (B) whether any such investigation substantiated such a violation by any individual, and (C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual). . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives September 16, 2014. Karen L. Haas, Clerk.

tv_txt: I 113th CONGRESS 2d Session H. R. 5420 IN THE HOUSE OF REPRESENTATIVES September 9, 2014 Mr. Boustany 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 permit the release of information regarding the status of certain investigations.

1. Release of information regarding the status of certain investigations (a) In general Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (11) Disclosure of information regarding status of investigation of violation of this section In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)— (A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed, (B) whether any such investigation substantiated such a violation by any individual, and (C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual). . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

tv_txt: IIB 113th CONGRESS 2d Session H. R. 5420 IN THE SENATE OF THE UNITED STATES September 17 (legislative day, September 16), 2014 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

1. Release of information regarding the status of certain investigations (a) In general Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (11) Disclosure of information regarding status of investigation of violation of this section In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)— (A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed, (B) whether any such investigation substantiated such a violation by any individual, and (C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual). . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives September 16, 2014. Karen L. Haas, Clerk