IRS Abuse Protection Act of 2013

Bill: 113-s-1489
Sponsor: full_name: Sen. Alexander, Lamar [R-TN]
Introduced: 2013-09-10
Policy area: Taxation
Subjects: Criminal investigation, prosecution, interrogation

Government studies and investigations

State and local government operations

Tax administration and collection, taxpayers
Latest action: action_date: 2013-09-10
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-09-10
action_desc: Introduced in Senate
text: <p>IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed. </p> <p>Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation. </p>

tv_txt: II 113th CONGRESS 1st Session S. 1489 IN THE SENATE OF THE UNITED STATES September 10, 2013 Mr. Alexander (for himself and Mr. Roberts ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the IRS Abuse Protection Act of 2013 . 2. Notice relating to accessing account, return, or return information (a) In general Section 6103 of the Internal Revenue 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 taxpayer’s account, return, or return information is accessed by the Secretary. (2) Special rules relating to investigations (A) Investigations by the Secretary 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 information provided pursuant to subsection (d), the notice required by paragraph (1) shall be provided after the Secretary receives notice with respect to such investigation pursuant to subsection (d)(7). Notice provided pursuant to this subparagraph shall include all information provided to the Secretary pursuant to subsection (d)(7). (3) Notice The notice required by paragraph (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 information If a report or other use of an account, return, or return information for which notice is provided 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 subsection a notice of taxpayer rights pursuant to the Taxpayer Bill of Rights 2. . (b) Availability of Inspector General for Tax Administration reports Section 7803(d) of the Internal 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 Inspector General for Tax Administration investigates any unauthorized use a taxpayer’s account, return, or return information, the Inspector General for Tax Administration shall notify the taxpayer of such investigation and provide full access to any report by the Inspector General for Tax Administration with respect 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 paragraph: (7) Submission of notification to Secretary 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. . (d) Reports of Unauthorized access to Congress 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 Service employees, and the Inspector General for Tax Administration with respect to any audit, shall submit to each member of the committees referred to in paragraph (1) any report of the Secretary or the Inspector General for Tax Administration, as the case may be, regarding unauthorized access, violation of rights, laws, or any rules or regulations of the Internal Revenue Service. . (e) Effective dates (1) Subsection (a) The amendment made by subsection (a) shall apply with respect to information accessed after the date of the enactment of this Act. (2) Subsection (b) The amendment made by subsection (b) shall apply with respect to investigations closed after the date of the enactment of this Act. (3) Subsection (c) The amendment made by subsection (c) shall apply to access and disclosures after the date of the enactment of this Act. (4) Subsection (d) The amendment made by subsection (d) shall apply with respect to information accessed and reports prepared after the date of the enactment of this Act.