Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''IRS Abuse Protection Act of 2013''.

SEC. 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.
Output:
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. 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.