Taxpayer Knowledge of IRS Investigations Act

1/11/2023, 1:27 PM

(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.)

Taxpayer Knowledge of IRS Investigations Act

(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.

Makes this Act applicable to disclosures made on or after its enactment date.
Congress
114

Number
HR - 1026

Introduced on
2015-02-24

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

4/16/2015

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

(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.)

Taxpayer Knowledge of IRS Investigations Act

(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.

Makes this Act applicable to disclosures made on or after its enactment date.
Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

Policy Areas
Taxation

Potential Impact
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

Comments

Recent Activity

Latest Summary6/16/2015

(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.)

Taxpayer Knowledge of IRS Investigations Act

(Sec. 2) Amends the Internal Reve...


Latest Action4/16/2015
Received in the Senate and Read twice and referred to the Committee on Finance.