HR 1057 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 dealing with privacy.

Introduced 1981-01-22· Sponsored by Rep. Goldwater, Barry, Jr. [R-CA-20]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1981-01-22)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to disclose to any party to a judicial or administrative tax proceeding whether a prospective juror has been the subject of a tax investigation or audit by the Internal Revenue Service. Restricts disclosure of tax return information to State and local tax officials by requiring that any disclosure directly relate to the administration or enforcement of State or local tax law. Permits the Secretary to refuse to make any disclosure which would identify a confidential informant or seriously impair any civil or criminal tax investigation. Prohibits disclosure of tax information to State or local tax officials unless their State or locality has adopted a law which restricts the disclosure of tax information to the same extent that this Act restricts disclosure. Requires the written consent of prospective presidential appointees and certain other prospective Federal Government appointees to disclosure of their tax returns. Limits the Secretary's authority to disclose the tax return information of individuals who owe child support payments to the disclosure of only that information which is required …

Summarized by Claude AI · Non-partisan · For informational purposes only