HR 5420 · 113th Congress · Taxation
To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.
Bill Progress
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Introduced✓
Committee✓
House Vote4
Senate5
EnactedLatest: Received in the Senate and Read twice and referred to the Committee on Finance.(2014-09-17)
Plain Language Summary
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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.…
Summarized by Claude AI · Non-partisan · For informational purposes only