[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4081 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 4081

 To amend the Internal Revenue Code of 1986 to permit judges presiding 
  in family law proceedings to request directly taxpayer returns and 
                          return information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 31, 2004

 Mr. Andrews introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permit judges presiding 
  in family law proceedings to request directly taxpayer returns and 
                          return information.

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

SECTION 1. DISCLOSURE OF RETURNS AND RETURN INFORMATION TO JUDGES 
              PRESIDING IN FAMILY LAW PROCEEDINGS.

    (a) Disclosure From Internal Revenue Service.--Subsection (l) of 
section 6103 of the Internal Revenue Code of 1986 (relating to 
disclosure of returns and return information for purposes other than 
tax administration) is amended by adding at the end the following new 
paragraph:
            ``(21) Disclosure of return information to the court in 
        family law proceedings.--
                    ``(A) Disclosure from irs.--The Secretary shall, 
                upon request by an order from a State or local court, 
                disclose returns and return information to such court 
                for purposes of, and only to the extent necessary in, 
                family law proceedings in such court.
                    ``(B) Disclosure from social security 
                administration.--Upon written request by an order from 
                a State or local court, the Commissioner of Social 
                Security shall disclose returns and return information 
                which have been disclosed to the Social Security 
                Administration as provided by paragraph (1) or (5) of 
                this subsection to such court for purposes of, and only 
                to the extent necessary in, family law proceedings in 
                such court.''.
    (b) Safeguards.--Paragraph (4) of section 6103(p) of such Code 
(relating to safeguards) is amended by striking ``or (20)'' each place 
it appears and inserting ``, (20), or (21)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to orders entered after the date of the enactment of this Act.
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