[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5420 Referred in Senate (RFS)]

113th CONGRESS
  2d Session
                                H. R. 5420


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                   IN THE SENATE OF THE UNITED STATES

           September 17 (legislative day, September 16), 2014

     Received; read twice and referred to the Committee on Finance

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                                 AN ACT


 
  To amend the Internal Revenue Code of 1986 to permit the release of 
      information regarding the status of certain investigations.

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

SECTION 1. RELEASE OF INFORMATION REGARDING THE STATUS OF CERTAIN 
              INVESTIGATIONS.

    (a) In General.--Section 6103(e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(11) Disclosure of information regarding status of 
        investigation of violation of this section.--In the case of a 
        person who provides to the Secretary information indicating a 
        violation of section 7213, 7213A, or 7214 with respect to any 
        return or return information of such person, the Secretary may 
        disclose to such person (or such person's designee)--
                    ``(A) whether an investigation based on the 
                person's provision of such information has been 
                initiated and whether it is open or closed,
                    ``(B) whether any such investigation substantiated 
                such a violation by any individual, and
                    ``(C) whether any action has been taken with 
                respect to such individual (including whether a 
                referral has been made for prosecution of such 
                individual).''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

            Passed the House of Representatives September 16, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.