A bill to insure the confidentiality of information filed by individual taxpayers with the Internal Revenue Service pursuant to the Internal Revenue Code and, at the same time, to insure the effective enforcement of federal and state criminal laws and the effective administration of justice.

Summary

Amends the Internal Revenue Code to allow disclosure of tax returns, for purposes not related to tax administration, to an attorney for the Government for use during or in preparation for any administrative, judicial, or grand jury proceeding, or in a criminal investigation which may result in such a proceeding (currently, disclosure is allowed only if reasonable cause exists to believe that a specific criminal act has been committed). Authorizes such disclosure only by ex parte order of a United States district court. Requires the application for such an order to state the reasons why the disclosure of the information on the return is material and relevant to the proceeding or investigation. Permits further disclosure of any return by the Government attorney to such other Government personnel as he deems necessary to assist him during or in preparation for any such proceeding or investigation. Requires the Secretary of the Treasury or his designee to disclose any nonreturn information in his possession within ten days of the receipt of a written request by a Government attorney. Requires such request to be in connection with an administrative, judicial, or grand jury proceeding, or an investigation which may result in such a proceeding, pertaining to the enforcement of a specifically designated Federal criminal statute which the United States or any Federal investigative agency is authorized to pursue. Permits further disclosure of such information to such Government personnel as he deems necessary to assist him. Requires the Secretary to make taxpayer identity information available to such Government attorney upon written request. Directs the Secretary to disclose, as soon as practicable, to a Government attorney, any information except returns which may constitute evidence of a violation of any Federal criminal law or which may be pertinent to any investigation of a violation of Federal statutes, to the degree necessary to permit such Government attorney to request nonreturn information. Directs the Secretary, under exigent circumstances including a possible threat to persons, property, or national security, to disclose such information, including returns, to the extent necessary to apprise the appropriate Federal investigative agency charged with the responsibility for enforcing such laws. Permits the Internal Revenue Service to assist the Department of Justice or any other Federal investigative agency in joint tax and nontax investigations of criminal matters which may lead to income tax violations. Provides a procedure by which the Secretary may apply to a Federal district court to prevent disclosure of tax returns or nonreturn information which would identify a confidential informant or seriously impair a civil or criminal tax investigation. Allows a Government attorney to whom tax return or nonreturn information has been disclosed pursuant to the provisions of this Act to apply to a district court for an ex parte order to disclose to an appropriate State official, whose duty it is to investigate or prosecute the crime involved, such information in his possession constituting evidence of the violation of a State felony statute. Authorizes such Government attorney to make similar application for an order to further disclose information in his possession if, in his opinion, such information is evidence material to any Federal civil litigation involving a Federal civil claim. Requires the Secretary to make disclosure of tax returns and nonreturn information to a Government attorney for his use in the performance of duties pursuant to any mutual assistance treaty between the United States and a foreign country which provides for an exchange of criminal evidence or information.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 11 March 1980

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 11 March 1980

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 11 March 1980

  Open at official source

Sponsors

• Sen. Nunn, Sam [D-GA] · D · Sponsor
• Sen. Percy, Charles H. [R-IL] · R · Cosponsor
• Sen. Chiles, Lawton [D-FL] · D · Cosponsor
• Rep. Cohen, William S. [R-ME-2] · R · Cosponsor
• Sen. DeConcini, Dennis [D-AZ] · D · Cosponsor
• Sen. Long, Russell B. [D-LA] · D · Cosponsor
• Sen. Talmadge, Herman E. [D-GA] · D · Cosponsor
• Sen. Ribicoff, Abraham A. [D-CT] · D · Cosponsor
• Sen. Jackson, Henry M. [D-WA] · D · Cosponsor
• Sen. Schmitt, Harrison H. [R-NM] · R · Cosponsor
• Sen. Boren, David L. [D-OK] · D · Cosponsor
• Sen. Proxmire, William [D-WI] · D · Cosponsor
• · ssfi00 · Standing

Related records

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