II 112th CONGRESS 1st Session S. 1367 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.

1.

Short title

This Act may be cited as the Prisoner Fraud Reduction Act of 2011.

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.

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).