Sec. 3. Disclosure of return and return information in Federal and State prosecution relating to identity fraud
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/bill/113/hr/531/ih/section-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(k)of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: In the case of an investigation pertaining to the misuse of the identity of another person for purposes of filing a false or fraudulent return of tax, upon receipt of a written request which meets the requirements of subparagraph (C), the Secretary may disclose return information to officers and employees of any Federal law enforcement agency, or any officers and employees of any State or local law enforcement agency, who are personally and directly engaged in the investigation of any crimes implicated in such misuse, but only if any such law enforcement agency is part of a team with the Internal Revenue Service in such investigation. Information disclosed under this subparagraph shall be solely for the use of such officers and employees to whom such information is disclosed in such investigation. A request meets the requirements of this clause if— the request is made by the head of the agency (or his delegate) involved in such investigation, and the request sets forth the specific reason why such disclosure may be relevant to the investigation. . Paragraph
(2)of section 6103(a) of such Code is amended by inserting or (k)(11) after subsection (i)(7)(A) . Paragraph
(4)of section 6103(p) of such Code is amended in the matter preceding subparagraph
(A)by inserting or
(11)after (k)(10) . Paragraph
(2)of section 7213(a) of such Code is amended by inserting (k)(11), after (7)(A)(i), . The amendments made by this section shall apply to disclosures after the date of the enactment of this Act.