[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7082 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 7082

 To amend the Internal Revenue Code of 1986 to permit the Secretary of 
  the Treasury to disclose certain prisoner return information to the 
                       Federal Bureau of Prisons.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 25, 2008

   Mr. Ramstad (for himself and Mr. Lewis of Georgia) 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 the Secretary of 
  the Treasury to disclose certain prisoner return information to the 
                       Federal Bureau of Prisons.

    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 ``Inmate Tax Fraud Prevention Act of 
2008''.

SEC. 2. DISCLOSURE OF PRISONER RETURN INFORMATION TO FEDERAL BUREAU OF 
              PRISONS.

    (a) In General.--Subsection (k) of section 6103 of the Internal 
Revenue Code of 1986 (relating to disclosure of certain return and 
return information for tax administration purposes) is amended by 
adding at the end the following new paragraph:
            ``(10) Disclosure of certain return information of 
        prisoners to federal bureau of prisons.--
                    ``(A) In general.--Under such procedures as the 
                Secretary may prescribe, the Secretary may disclose to 
                the head of the Federal Bureau of Prisons any return 
                information with respect to individuals incarcerated in 
                Federal prison whom the Secretary has determined may 
                have filed or facilitated the filing of a false return 
                to the extent that the Secretary determines that such 
                disclosure is necessary to permit effective Federal tax 
                administration.
                    ``(B) Restriction on redisclosure.--Notwithstanding 
                subsection (n), the head of the Federal Bureau of 
                Prisons may not disclose any information obtained under 
                subparagraph (A) to any person other than an officer or 
                employee of such Bureau.
                    ``(C) Restriction on use of disclosed 
                information.--Return information received under this 
                paragraph shall be used only for 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.
                    ``(D) Termination.--No disclosure may be made under 
                this paragraph after December 31, 2011.''.
    (b) Recordkeeping.--Paragraph (4) of section 6103(p) of such Code 
is amended by striking ``(k)(8)'' both places it appears and inserting 
``(k)(8) or (10)''.
    (c) Evaluation by Treasury Inspector General for Tax 
Administration.--Paragraph (3) of section 7803(d) of such Code is 
amended by striking ``and'' at the end of subparagraph (A), by striking 
the period at the end of subparagraph (B) and inserting ``; and'', and 
by adding at the end the following new subparagraph:
                    ``(C) not later than December 31, 2010, submit a 
                written report to Congress on the implementation of 
                section 6103(k)(10).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to disclosures made after December 31, 2008.
    (e) Annual Reports.--The Secretary of the Treasury shall annually 
submit to Congress and make publicly available a report on the filing 
of false and fraudulent returns by individuals incarcerated in Federal 
and State prisons. Such report shall include statistics on the number 
of false and fraudulent returns associated with each Federal and State 
prison.
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