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<BillSummaries>
<item congress="114" measure-type="hr" measure-number="1026" measure-id="id114hr1026" originChamber="HOUSE" orig-publish-date="2015-02-24" update-date="2015-06-16">
<title>Taxpayer Knowledge of IRS Investigations Act</title>
<summary summary-id="id114hr1026v36" currentChamber="HOUSE" update-date="2015-06-16">
<action-date>2015-04-15</action-date>
<action-desc>Passed House amended</action-desc>
<summary-text><![CDATA[<p>(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)</p> <p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.</p> Makes this Act applicable to disclosures made on or after its enactment date.]]></summary-text>
</summary>
<summary summary-id="id114hr1026v17" currentChamber="HOUSE" update-date="2015-06-12">
<action-date>2015-04-13</action-date>
<action-desc>Reported to House amended</action-desc>
<summary-text><![CDATA[<p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.</p> Makes this Act applicable to disclosures made on or after its enactment date.]]></summary-text>
</summary>
<summary summary-id="id114hr1026v00" currentChamber="HOUSE" update-date="2015-03-19">
<action-date>2015-02-24</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p><strong>Taxpayer Knowledge of IRS Investigations Act </strong></p> <p>Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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</BillSummaries>
