Sec. 209. IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS
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## SEC. 209 IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS ###
(a)In General Paragraph
(10)of section 6103(k) is amended to read as follows: > > #### “(10) Disclosure of certain returns and return information to certain prison officials > > > ##### “(A) In general > > Under such procedures as the Secretary may prescribe, the Secretary may disclose to officers and employees of the Federal Bureau of Prisons and of any State agency charged with the responsibility for administration of prisons any returns or return information with respect to individuals incarcerated in Federal or State prison systems whom the Secretary has determined may have filed or facilitated the filing of a false or fraudulent return to the extent that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration. > > > ##### “(B) Disclosure to contractor-run prisons > > Under such procedures as the Secretary may prescribe, the disclosures authorized by subparagraph
(A)may be made to contractors responsible for the operation of a Federal or State prison on behalf of such Bureau or agency. > > > ##### “(C) Restrictions on use of disclosed information > > Any return or return information received under this paragraph shall be used only for the purposes of and to the extent necessary in taking administrative action to prevent the filing of false and fraudulent returns, including administrative actions to address possible violations of administrative rules and regulations of the prison facility and in administrative and judicial proceedings arising from such administrative actions. > > > ##### “(D) Restrictions on redisclosure and disclosure to legal representatives > > Notwithstanding subsection (h)— > > > ###### “(i) Restrictions on redisclosure > > Except as provided in clause (ii), any officer, employee, or contractor of the Federal Bureau of Prisons or of any State agency charged with the responsibility for administration of prisons shall not disclose any information obtained under this paragraph to any person other than an officer or employee or contractor of such Bureau or agency personally and directly engaged in the administration of prison facilities on behalf of such Bureau or agency. > > > ###### “(ii) Disclosure to legal representatives > > The returns and return information disclosed under this paragraph may be disclosed to the duly authorized legal representative of the Federal Bureau of Prisons, State agency, or contractor charged with the responsibility for administration of prisons, or of the incarcerated individual accused of filing the false or fraudulent return who is a party to an action or proceeding described in subparagraph (C), solely in preparation for, or for use in, such action or proceeding.” > . ###
(b)Conforming Amendments ####
(1)Paragraph
(3)of section 6103(a) is amended by inserting “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”. ####
(2)Paragraph
(4)of section 6103(p) is amended— #####
(A)by inserting “subsection (k)(10),” before “subsection (l)(10),” in the matter preceding subparagraph (A), #####
(B)in subparagraph (F)(i)— ######
(i)by inserting “(k)(10),” before “or (l)(6),”, and ######
(ii)by inserting “subsection (k)(10) or” before “subsection (l)(10),”, and #####
(C)by inserting “subsection (k)(10) or” before “subsection (l)(10),” both places it appears in the matter following subparagraph (F)(iii). ####
(3)**[**[26 U.S.C. 7213](/us/usc/t26/s7213)**]** Paragraph
(2)of section 7213(a) is amended by inserting “(k)(10),” before “(l)(6),”. ###
(c)Effective Date **[**[26 U.S.C. 6103 note](/us/usc/t26/s6103)**]** The amendments made by this section shall take effect on the date of the enactment of this Act. # TITLE III BUSINESS TAX EXTENDERS
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Sec. 209
IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS
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