IRS Whistleblower Improvements Act of 2017

Summary

IRS Whistleblower Improvements Act of 2017 This bill amends the Internal Revenue Code (IRC), with respect to whistle-blowers, to establish rules regarding the disclosure of tax return information and retaliation by employers. The Internal Revenue Service (IRS) may disclose tax return information to whistle-blowers if: (1) the information is related to the investigation of any taxpayer with respect to whom the whistle-blower has provided information; and (2) the disclosure is necessary to obtain information, which is not otherwise reasonably available, with respect to the correct determination of tax liability or the amount to be collected with respect to the enforcement of any other provision of the IRC. The bill also: (1) requires the IRS to provide updates to whistle-blowers regarding investigations, and (2) subjects whistle-blowers who receive tax return information to criminal penalties for the unauthorized disclosure of taxpayer information. An employer or any officer, employee, contractor, subcontractor, or agent of the employer may not retaliate against an employee for certain lawful activities related to alleged underpayments of taxes or violations of tax law. The specified activities include: (1) providing certain information or assistance to federal agencies or Congress; and (2) testifying, participating in, or otherwise assisting in IRS actions. The bill also specifies: (1) enforcement actions that may be brought before the Department of Labor or in federal court to enforce the laws against retaliation, (2) procedures that apply to the actions, and (3) remedies that must be provided to employees that prevail in the actions.

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Timeline

1. 29 March 2017

   Introduced

   Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101)

   Source: IntroReferral

2. 29 March 2017

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 29 March 2017 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 29 March 2017

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 29 March 2017

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 29 March 2017

  Open at official source

Sponsors

• Chuck Grassley · R · Sponsor
• Ron Wyden · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
• related to ← Taxpayer First Act of 2018
• related to ← Taxpayer First Act of 2018