Sec. 404. Local law enforcement liaison
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/bill/113/s/676/is/section-404·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Commissioner of Internal Revenue shall establish within the Criminal Investigation Division of the Internal Revenue Service the position of Local Law Enforcement Liaison. The Local Law Enforcement Liaison shall serve as the primary source of contact for State and local law enforcement authorities with respect to tax-related identity theft and other tax fraud matters, having duties that shall include— receiving information from State and local law enforcement authorities; responding to inquiries from State and local law enforcement authorities; administering authorized information-sharing initiatives with State or local law enforcement authorities and reviewing the performance of such initiatives; ensuring any information provided through authorized information-sharing initiatives with State or local law enforcement authorities is used only for the prosecution of identity theft-related crimes and not re-disclosed to third parties; and any other duties as delegated by the Commissioner of Internal Revenue.