[United States Statutes at Large, Volume 122, 110th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

122 STAT. 4839

Public Law 110-428
110th Congress

An Act


 
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, and for other purposes. [NOTE: Oct. 15,
2008 -  [H.R. 7082]

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, [NOTE: Inmate Tax Fraud
Prevention Act of 2008.
SECTION 1. [NOTE: 26 USC 1 note.   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 [NOTE: 26 USC 6103.   (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)''.

[[Page 4840]]
122 STAT. 4840

(c) Evaluation by Treasury Inspector General for Tax
Administration.--Paragraph (3) of section 7803(d) of [NOTE: 26 USC
7803.   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 [NOTE: Deadline. Reports.   later than
December 31, 2010, submit a written report to Congress
on the implementation of section 6103(k)(10).''.

(d) Effective [NOTE: 26 USC 6103 note.   Date.--The amendments made
by this section shall apply to disclosures made after December 31, 2008.

(e) Annual [NOTE: Public information. 26 USC 7207
note.   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.
SEC. 3. RESTORATION OF CERTAIN JUDICIAL SURVIVORS' ANNUITIES.

(a) In General.--Section 376 of title 28, United States Code, is
amended by adding at the end the following:
``(x) In the case of a widow or widower whose annuity under clause
(i) or (ii) of subsection (h)(1) is terminated because of remarriage
before attaining 55 years of age, the annuity shall be restored at the
same rate commencing on the day the remarriage is dissolved by death,
divorce, or annulment, if--
``(1) the widow or widower elects to receive this annuity
instead of any other survivor annuity to which such widow or
widower may be entitled, under this chapter or under another
retirement system for Government employees, by reason of the
remarriage; and
``(2) any payment made to such widow or widower under
subsection (o) or (p) on termination of the annuity is returned
to the Judicial Survivors' Annuities Fund.''.

(b) Conforming Amendment.--Section 376(h)(2) of title 28, United
States Code, is amended by striking the period at the end and inserting
``, subject to subsection (x).''.
(c) Effective [NOTE: Applicability. 28 USC 376 note.   Date.--
(1) In general.--This section and the amendments made by
this section shall take effect on the first day of the first
month beginning at least 30 days after the date of the enactment
of this Act and shall apply in the case of a remarriage which is
dissolved by death, divorce, or annulment on or after such first
day.
(2) Limited retroactive effect.--
(A) In general.--In the case of a remarriage which
is dissolved by death, divorce, or annulment within the
4-year period ending on the day before the effective
date of this section, the amendments made by this
section shall apply only if the widow or widower
satisfies the requirements of paragraphs (1) and (2) of
section 376(x) of title 28, United States Code (as
amended by this section) before--
(i) the end of the 1-year period beginning on
the effective date of this section; or
(ii) such later date as Director of the
Administrative Office of the United States Courts
may by regulation prescribe.

[[Page 4841]]
122 STAT. 4841

(B) Restoration.--If the requirements of paragraph
(1) are satisfied, the survivor annuity shall be
restored, commencing on the date the remarriage was
dissolved by death, annulment, or divorce, at the rate
which was in effect when the annuity was terminated.
(C) Lump-sum payment.--Any amounts becoming payable
to the widow or widower under this subsection for the
period beginning on the date on which the annuity was
terminated and ending on the date on which periodic
annuity payments resume shall be payable in a lump-sum
payment.

Approved October 15, 2008.

LEGISLATIVE HISTORY--H.R. 7082:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 154 (2008):
Sept. 27, considered and passed House.
Oct. 2, considered and passed Senate.