CI Realignment Act

Bill: 114-hr-5296
Sponsor: full_name: Rep. Holding, George [R-NC-13]
Introduced: 2016-05-19
Policy area: Taxation
Subjects: Congressional oversight

Criminal investigation, prosecution, interrogation

Department of the Treasury

Executive agency funding and structure

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2016-06-15
text: Sponsor introductory remarks on measure. (CR H3765)

Summaries:
action_date: 2016-05-19
action_desc: Introduced in House
text: <p><b>CI Realignment Act </b></p> <p>This bill establishes a Bureau of Criminal Investigation within the Department of the Treasury and transfers the functions, personnel, assets, and obligations of the Internal Revenue Service's (IRS's) Criminal Investigation Division to the new bureau. </p> <p>Treasury must provide a semi-annual report to Congress on: (1) the cases the IRS referred to the bureau, and (2) the cases the bureau referred to the Department of Justice. </p> <p>The bill amends the Internal Revenue Code to permit the disclosure of returns and return information to employees and officers of the bureau for tax administration purposes. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 5296 IN THE HOUSE OF REPRESENTATIVES May 19, 2016 Mr. Holding (for himself, Mr. Roskam , Mr. Nunes , Mr. Marchant , and Mr. Tiberi ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To make Internal Revenue Service Criminal Investigation a distinct entity within the Department of the Treasury, and for other purposes.

1. Short title This Act may be cited as the CI Realignment Act . 2. Bureau of Criminal Investigation established (a) In general There is established within the Department of the Treasury the Bureau of Criminal Investigation. (b) Functions, personnel, etc There shall be transferred to the Bureau of Criminal Investigation the functions, personnel, assets, and obligations of Internal Revenue Service Criminal Investigation Division, including the functions of the Commissioner of Internal Revenue relating thereto (other than referral of matters to such division). (c) Definitions For purposes of this section— (1) Asset The term asset includes contracts, facilities, property, records, unobligated or unexpended balances of appropriations, and other funds or resources (other than personnel). (2) Functions The term functions includes authorities, powers, rights, privileges, immunities, programs, projects, activities, duties, and responsibilities. (3) Personnel The term personnel means officers and employees. 3. Semi-annual report of Bureau of Criminal Investigation (a) In general The Secretary of the Treasury, or the Secretary’s delegate, shall for each 6-month period ending after the date of the enactment of this Act submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report that includes the following: (1) The number of cases the Internal Revenue Service referred to the Bureau of Criminal Investigation during the period to which the report relates and a description of each such case. (2) The number of cases the Bureau of Criminal Investigation referred to the Department of Justice during the period to which the report relates and a description of each such case. (b) Due date Such report shall be submitted pursuant to subsection (a) not later than 60 days after the end of the period to which the report relates. (c) Termination Subsection (a) shall not apply for any period beginning more than 10 years after the date of the enactment of this Act. 4. Returns and return information open to Bureau of Criminal Investigation Section 6103(h)(1) of the Internal Revenue Code of 1986 is amended by inserting (including the Bureau of Criminal Investigation) after the Department of the Treasury .