110 HR 7082 IH: Inmate Tax Fraud Prevention Act of U.S. House of Representatives 2008-09-25 text/xml EN 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.

I 110th CONGRESS 2d Session H. R. 7082 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.

1.

Short title

This Act may be cited as the Inmate Tax Fraud Prevention Act of 2008.

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.