,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjda  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjac ,mr4 
,murphy ( ,p5nsylvania introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to prev5t ! ,int]nal ,rev5ue ,s]vice f 
unnecess>ily seiz+ protect$ heal?       
in=mation4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,,irs ,heal? ,records   
,privacy ,act ( #bjac4  #b4 ,limitation 
9 inspection ( protect$ heal? in=mation 
7a7 ,9 g5]al ,except to ! ext5t provid$ 
9 section #gfjh7;d7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7z add$ by ?is ,act71 9  
adm9i/]+ & en=c+ ! int]nal rev5ue laws &
 ! ,pati5t ,protection & ,af=dable ,c>e 
,act1 no (fic] or employee ( ! ,dep>tm5t
 ( ! ,treasury may inspect ! protect$   
heal? in=mation ( any individual4  7b7  
,protect$ heal? in=mation ,= purposes ( 
?is subsection1 ! t]m protect$ heal?    
in=mation has ! mean+ giv5 su* t]m 9    
section #afj4ajc ( title #de1 ,code (   
,f$]al ,regulation4  7c7 ,crim9al &     

civil p5alties ,any willful inspection 9
 violation ( subsection 7a7 %all be     
treat$ z an unau?oriz$ inspection (     
return in=mation = purposes ( section   
#gbac;,a ( ! ,int]nal ,rev5ue ,code (   
#aihf1 & any kn[+ inspection 7or by     
reason ( neglig5ce7 9 violation (       
subsection 7a7 %all be treat$ z an      
unau?oriz$ inspection ( return in=mation
 = purposes ( section #gdca ( su* ,code4
  7d7 ,notification ( inspection ,9 !   
case ( any inspection ( an individual's 
protect$ heal? in=mation 9 violation (  
subsection 7a71 ! ,secret>y ( !         
,treasury %all1 z soon z practicable1   
notify ! individual ( su* inspection4   
#c4 ,limitations on access to protect$  
heal? in=mation  7a7 ,9 g5]al ,section  
#gfjh ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by add+ at ! end ! foll[+ new 
subsection3  7d7 ,limitations on access 
to protect$ heal? in=mation  7#a7 ,9    
g5]al ,no protect$ heal? in=mation may  
be exam9$ or seiz$ 9 ! execution ( a    
w>rant "u ?is section except to ! ext5t 

su* heal? in=mation directly relates to 
a crim9al violation ( ! int]nal rev5ue  
laws ) respect to :i* ! w>rant 0 issu$ &
 is specifi$ !re94 ,9 execut+ any su*   
w>rant1 ! ,secret>y %all take su* /eps z
 are necess>y to m9imize inadv]t5t      
access or seizure ( protect$ heal?      
in=mation4  7#b7 ,protect$ heal?        
in=mation ,= purposes ( ?is subsection1 
! t]m protect$ heal? in=mation has !    
mean+ giv5 su* t]m 9 section #afj4ajc ( 
title #de1 ,code ( ,f$]al ,regulation4  
4  7b7 ,effective date ,! am5dm5t made  
by ?is section %all apply to w>rants    
execut$ aft] ! date ( ! enactm5t ( ?is  
,act4