Summary: H.R.5420 — 113th Congress (2013-2014)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Passed House without amendment (09/16/2014)

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

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 prosection.