[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 898 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 898

 To amend the Internal Revenue Code of 1986 to provide taxpayers with 
greater notice of any unlawful inspection or disclosure of their return 
                         or return information.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 28, 1999

 Mr. Coverdell introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide taxpayers with 
greater notice of any unlawful inspection or disclosure of their return 
                         or return information.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Privacy Protection 
Improvement Act of 1999''.

SEC. 2. EARLIER NOTIFICATION TO TAXPAYERS OF UNLAWFUL INSPECTION AND 
              DISCLOSURE.

    (a) In General.--Section 7431(e) of the Internal Revenue Code of 
1986 (relating to notification of unlawful inspection and disclosure) 
is amended by striking ``is criminally charged by indictment or 
information with'' and inserting ``is referred by the Secretary to the 
Attorney General for criminal investigation involving''.
    (b) Effective Date.--The amendments made by this section shall 
apply to inspections and disclosures occurring on and after the date of 
the enactment of this Act.
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