12 2 STA T .4839PUBLIC LA W 11 0– 428 —O CT. 1 5, 2008 PublicLaw1 1 0–428 110 thCongres s A n Act Toamendth e I nte r na lR e v en u e C ode o f1986 to p erm i t the S e c retar y of the Trea s ury to disclose certain prisoner return information to the F ederal B ureau of P risons , and for other purposes .Beit e nac te dby t h e S enate and Hous eo fR e pr esentati v es of the U nited States of Am erica in C on g ress assemb l ed ,SECTION1. S H O R T TIT L E. ThisActmaybe cite d as the ‘ ‘ In mate Ta xFr a u d P re v enti o n Act o f20 0 8’ ’ . SEC. 2 . D ISCLOS U REO FP RISONER RETURN INFOR MA TION TO FED - ERAL B UREAU OF PRISONS. ( a ) I NGE NE RAL . —S ubsection ( k ) of section 61 0 3 of the Interna lR evenue C odeof1 9 86 (relatin g to disclosure of certain return and return information for tax administration p urposes) is amended by adding at the end the follo w ing new paragraph
‘‘(10) DISC L O S U REO F CER T AIN RETURN INFOR M ATION OF P RISONERS TO FE D ERAL B UREAU OF PRISONS.— ‘‘(A) IN G ENERAL.— U nder such procedures as the Sec - retary may prescribe , the Secretary may disclose to the head of the Federal B ureau of Prisons any return informa- tion with respect to individuals incarcerated in Federal prison whom the Secretary has determined may have filed or facilitated the filing of a false return to the extent that the Secretary determines that such disclosure is nec- essary to permit effective Federal tax administration. ‘‘(B) RESTRICTION ON REDISCLOSURE.— N otwithstanding subsection (n), the head of the Federal Bureau of Prisons may not disclose any information obtained under subpara- graph (A) to any person other than an officer or employee of such Bureau. ‘‘(C) RESTRICTION ON USE OF DISCLOSED INFORMA- TION.—Return information received under this paragraph shall be used only for purposes of and to the extent nec- essary in taking administrative action to prevent the filing of false and fraudulent returns, including administrative actions to address possible violations of administrative rules and regulations of the prison facility. ‘‘(D) TERMINATION.—No disclosure may be made under this paragraph after December 31, 2011.’’. (b) RECORD K EEPING.—Paragraph ( 4 ) of section 6103(p) of such Code is amended by striking ‘‘(k)(8)’’ both places it appears and inserting ‘‘(k)(8) or (10)’’. 26USC 6 103. 26USC1 note . I n ma te T a xFr a udP re v ent i on Ac to f 200 8 . O ct. 1 5, 2008 [H . R . 7 082 ]
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