Welcome to Scribd. Sign in or start your free trial to enjoy unlimited e-books, audiobooks & documents.Find out more
Download
Standard view
Full view
of .
Look up keyword
Like this
1Activity
0 of .
Results for:
No results containing your search query
P. 1
To amend the Internal Revenue Code of 1986 to prevent identity theft (HR 295) and tax fraud, and for other purposes.

To amend the Internal Revenue Code of 1986 to prevent identity theft (HR 295) and tax fraud, and for other purposes.

Ratings: (0)|Views: 346|Likes:
Published by LJ's infoDOCKET
HR 295
HR 295

More info:

Published by: LJ's infoDOCKET on Feb 12, 2013
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

02/12/2013

pdf

text

original

 
I
113
TH
CONGRESS1
ST
S
ESSION
 
H. R. 295
To amend the Internal Revenue Code of 1986 to prevent identity theftand tax fraud, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
J
 ANUARY 
15, 2013Mr. N
UGENT
introduced the following bill; which was referred to theCommittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to preventidentity theft and tax fraud, and for other purposes.
 Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Protect and Save Act
4
of 2013’’.
5
VerDate Mar 15 2010 20:16 Jan 18, 2013Jkt 029200PO 00000Frm 00001Fmt 6652Sfmt 6201E:\BILLS\H295.IHH295
  s  r  o   b  e  r   t  s  o  n   D   S   K   5   S   P   T   V   N   1   P   R   O   D  w   i   t   h
 
2
HR 295 IH
SEC. 2. AUTHORITY TO DISCLOSE RETURN AND RETURN IN-
1
FORMATION IN FEDERAL AND STATE PROS-
2
ECUTION LAW ENFORCEMENT.
3
(a) I
N
G
ENERAL
.—Subsection (k) of section 6103 of 
4
the Internal Revenue Code of 1986 is amended by adding 
5
at the end the following new paragraph:
6
‘‘(11) D
ISCLOSURE OF CERTAIN RETURN IN
-
7
FORMATION IN CONNECTION WITH IDENTITY THEFT
 
8
 AND FRAUDULENT RETURNS
.—
9
‘‘(A) I
N GENERAL
.—In the case of an in-
10
 vestigation pertaining to the misuse of the iden-
11
tity of another person for purposes of filing a
12
false or fraudulent return of tax, upon receipt
13
of a written request which meets the require-
14
ments of subparagraph (C), the Secretary may 
15
disclose return information to officers and em-
16
ployees of any Federal law enforcement agency,
17
or any officers and employees of any State or
18
local law enforcement agency, who are person-
19
ally and directly engaged in the investigation of 
20
any crimes implicated in such misuse, but only 
21
if any such law enforcement agency is part of 
22
a team with the Internal Revenue Service in
23
such investigation.
24
‘‘(B) L
IMITATION ON USE OF INFORM
-
25
TION
.—Information disclosed under this sub-
26
VerDate Mar 15 2010 20:16 Jan 18, 2013Jkt 029200PO 00000Frm 00002Fmt 6652Sfmt 6201E:\BILLS\H295.IHH295
  s  r  o   b  e  r   t  s  o  n   D   S   K   5   S   P   T   V   N   1   P   R   O   D  w   i   t   h
 
3
HR 295 IH
paragraph shall be solely for the use of such of-
1
ficers and employees to whom such information
2
is disclosed in such investigation.
3
‘‘(C) R
EQUIREMENTS
.—A request meets
4
the requirements of this clause if—
5
‘‘(i) the request is made by the head
6
of the agency (or his delegate) involved in
7
such investigation, and
8
‘‘(ii) the request sets forth the specific
9
reason why such disclosure may be rel-
10
evant to the investigation.
11
‘‘(D) N
OTIFICATION
.—The Secretary shall
12
determine whether or not to grant the disclo-
13
sure request described in subparagraph (A) and
14
notify the petitioning law enforcement agency 
15
 within 30 days of receiving the request. This
16
determination shall be expedited in instances
17
 where the crimes of murder, murder for hire, or
18
arson are involved as certified by the requesting 
19
agency’s head.’’.
20
(b) C
ONFORMING
 A 
MENDMENTS
.—
21
(1) Paragraph (2) of section 6103(a) of such
22
Code is amended by inserting ‘‘or (k)(11)’’ after
23
‘‘subsection (i)(7)(A)’’.
24
VerDate Mar 15 2010 20:16 Jan 18, 2013Jkt 029200PO 00000Frm 00003Fmt 6652Sfmt 6201E:\BILLS\H295.IHH295
  s  r  o   b  e  r   t  s  o  n   D   S   K   5   S   P   T   V   N   1   P   R   O   D  w   i   t   h

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->