H.R. 5420 · 113th Congress
To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.
- Stage
- Passed a chamber
- Sponsor
- Charles Boustany
- Introduced
- 2014-09-09
- Latest action
- 2014-09-17 · Motion to reconsider laid on the table Agreed to without objection.
Summary
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.