Taxpayer Knowledge of IRS Investigations Act

Bill: 114-hr-1026
Sponsor: full_name: Rep. Kelly, Mike [R-PA-3]
Introduced: 2015-02-24
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: 2015-04-16
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-24
action_desc: Introduced in House
text: <p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></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 prosecution.</p>

action_date: 2015-04-13
action_desc: Reported to House with amendment(s)
text: <p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></p> <p>(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.</p> Makes this Act applicable to disclosures made on or after its enactment date.

action_date: 2015-04-15
action_desc: Passed House amended
text: <p>(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.)</p> <p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></p> <p>(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.</p> Makes this Act applicable to disclosures made on or after its enactment date.

tv_txt: I 114th CONGRESS 1st Session H. R. 1026 IN THE HOUSE OF REPRESENTATIVES February 24, 2015 Mr. Kelly of Pennsylvania (for himself and 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. Short title This Act may be cited as the Taxpayer Knowledge of IRS Investigations Act . 2. 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: IB 114th CONGRESS 1st Session H. R. 1026 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. Short title This Act may be cited as the Taxpayer Knowledge of IRS Investigations Act . 2. 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 apply to disclosures made on or after the date of the enactment of this Act.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk.

tv_txt: IIB 114th CONGRESS 1st Session H. R. 1026 IN THE SENATE OF THE UNITED STATES April 16, 2015 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. Short title This Act may be cited as the Taxpayer Knowledge of IRS Investigations Act . 2. 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 apply to disclosures made on or after the date of the enactment of this Act.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk

tv_txt: IB Union Calendar No. 48 114th CONGRESS 1st Session H. R. 1026 [Report No. 114–68] IN THE HOUSE OF REPRESENTATIVES February 24, 2015 Mr. Kelly of Pennsylvania (for himself and Mr. Boustany ) introduced the following bill; which was referred to the Committee on Ways and Means April 13, 2015 Additional sponsor: Mr. Roskam April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on February 24, 2015 A BILL To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

1. Short title This Act may be cited as the Taxpayer Knowledge of IRS Investigations Act . 2. 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 apply to disclosures made on or after the date of the enactment of this Act.

April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed