Sec. 11024. FEDERAL INFORMATION SHARING FOR VERIFICATION OF BENEFIT DETERMINATIONS

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## SEC. 11024 FEDERAL INFORMATION SHARING FOR VERIFICATION OF BENEFIT DETERMINATIONS ###

(a)In General Except with respect to taxpayer returns and return information subject to section 6103 of the Internal Revenue Code of 1986, the Secretary may— ####

(1)secure directly from any department or agency of the United States information necessary to enable the Secretary to verify or confirm benefit determinations under this subtitle; and ####

(2)by regulation authorize the Trustee to review such information for purposes of administering this subtitle and the contract. ###

(b)Amendments to Internal Revenue Code The Internal Revenue Code of 1986 is amended as follows: ####

(1)In section 6103(l), as amended by section 1206(a) of the Taxpayer Bill of Rights 2, by adding at the end the following new paragraph: > > #### “(16) Disclosure of return information for purposes of administering the district of columbia retirement protection act of 1997 > > > ##### “(A) In general > > Upon written request available return information (including such information disclosed to the Social Security Administration under paragraph

(1)or

(5)of this subsection), relating to the amount of wage income (as defined in section 3121(a) or 3401(a)), the name, address, and identifying number assigned under section 6109, of payors of wage income, taxpayer identity (as defined in subsection 6103(b)(6)), and the occupational status reflected on any return filed by, or with respect to, any individual with respect to whom eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997, is sought to be determined, shall be disclosed by the Commissioner of Social Security, or to the extent not available from the Social Security Administration, by the Secretary, to any duly authorized officer or employee of the Department of the Treasury, or a Trustee or any designated officer or employee of a Trustee (as defined in the District of Columbia Retirement Protection Act of 1997), or any actuary engaged by a Trustee under the terms of the District of Columbia Retirement Protection Act of 1997, whose official duties require such disclosure, solely for the purpose of, and to the extent necessary in, determining an individual's eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997. > > > ##### “(B) Disclosure for use in judicial or administrative proceedings > > Return information disclosed to any person under this paragraph may be disclosed in a judicial or administrative proceeding relating to the determination of an individual's eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.” > . ####

(2)In section 6103(a)(3), by striking “(6) or (12)” and inserting “(6), (12), or (16)”; ####

(3)In section 6103(i)(7)(B)(i), by inserting after “(other than an agency referred to in subparagraph (A))” and before the word “for” the words “or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997,”. ####

(4)In section 6103(p)(3)(A), by striking “or (15)” and inserting “(15), or (16)”. ####

(5)In section 6103(p)(4) in the matter preceding subparagraph (A), by striking “or (12)” and inserting “(12), or (16), or any other person described in subsection (l)(16)”. ####

(6)In section 6103(p)(4)(F)(i), by striking “or (9),” and inserting “(9), or (16), or any other person described in subsection (l)(16)”. ####

(7)In section 6103(p)(4)(F) in the matter following clause (iii)— #####

(A)by inserting after “any such agency, body or commission” and before the words “for the General Accounting Office” the words “, including an agency or any other person described in subsection (l)(16),”; #####

(B)by striking “to such agency, body, or commission” and inserting “to such agency, body, or commission, including an agency or any other person described in subsection (l)(16),”; #####

(C)by striking “or (12)(B)” and inserting “, (12)(B), or (16)”; #####

(D)by inserting after the words “any agent,” and before the words “this paragraph shall” the words “or any person including an agent described in subsection (l)(16),”; #####

(E)by inserting after the words “such agent” and before “(except that” the words “or other person”; and #####

(F)by inserting after the words “an agent,” and before the words “any report” the words “or any person including an agent described in subsection (l)(16),”. ####

(8)In section 7213(a)(2), by striking “or (15),” and inserting “(15), or (16)”. ###

(c)Confidentiality The Secretary may issue regulations governing the confidentiality of the information obtained pursuant to subsection

(a)and the provisions of law amended by subsection (b). ## CHAPTER 4 DISTRICT OF COLUMBIA FEDERAL PENSION LIABILITY TRUST FUND