[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1367 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1367

   To amend the Internal Revenue Code of 1986 to permit information 
   sharing with respect to prison inmate information, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 14, 2011

   Mr. Pryor 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 permit information 
   sharing with respect to prison inmate information, and for other 
                               purposes.

    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 ``Prisoner Fraud Reduction Act of 
2011''.

SEC. 2. REQUIREMENT FOR PRISONS LOCATED IN U.S. TO PROVIDE INFORMATION 
              TO IRS.

    (a) In General.--Not later than December 1, 2011, and annually 
thereafter, the Director of the Federal Bureau of Prisons and the head 
of each State prison system located in the United States shall provide 
to the Commissioner of the Internal Revenue Service, in electronic 
format and in a manner to be determined by such Commissioner, the 
following information with respect to each inmate incarcerated within 
such prison system for any portion of the 3-calendar-year period ending 
with November 15 of the year of the report--
            (1) first, middle, and last name;
            (2) date of birth;
            (3) institution of current incarceration or, for released 
        inmates, most recent incarceration;
            (4) prison-assigned inmate number;
            (5) the date of incarceration;
            (6) date of release or anticipated date of release;
            (7) date of work release, if any;
            (8) taxpayer identification number;
            (9) last known address; and
            (10) such additional information as such Commissioner may 
        request.
    (b) Format.--Not later than 180 days after the date of the 
enactment of this Act, the Commissioner of the Internal Revenue Service 
shall determine and publish in the Federal Register the specifications 
for the electronic format of the information described in subsection 
(a).
    (c) Notification to Federal Bureau of Prisons and State Agencies.--
Not later than July 1, 2012, and annually thereafter, the Commissioner 
of the Internal Revenue Service shall notify the Director of the 
Federal Bureau of Prisons and the head of each State prison system of 
any individuals believed to be incarcerated in the jurisdiction of each 
such person who the Commissioner has determined may have filed or 
facilitated the filing of a false or fraudulent Federal tax return. 
Such notification shall identify each such incarcerated individual by 
name, taxpayer identification number, Federal or State prison system 
identifucation number (if known to the Commissioner), and any other 
available identifying information, and shall provide a description of 
the false or fraudulent filing.

SEC. 3. EXTENSION OF DISCLOSURE AUTHORITY WITH RESPECT TO PRISON 
              OFFICIALS.

    Paragraph (10) of section 6103(k) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (D).
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