,,ii  #aacth ,,congress  #ast ,session  
,s4 #adhi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aj1
 #bjac,mr4 ,alexander 7for himself and  
,mr4 ,roberts7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to require the ,secretary of  
the ,treasury to notify the taxpayer    
each time the taxpayer's information is 
accessed by the ,internal ,revenue      
,service4  #a4 ,short title ,this ,act  
may be cited as the ,,irs ,abuse        
,protection ,act of #bjac4  #b4 ,notice 
relating to accessing account1 return1  
or return information  7a7 ,in general  
,section #fajc of the ,internal ,revenue
 ,code of #aihf is amended by           
redesignating subsection 7q7 as         
subsection 7r7 and by inserting after   
subsection 7p7 the following new        
subsection3  7q7 ,notice relating to    
accessing account1 return1 or return    
information  7#a7 ,in general ,the      

,secretary shall provide notice1 in     
writing1 to a taxpayer any time the     
taxpayer's account1 return1 or return   
information is accessed by the          
,secretary4  7#b7 ,special rules        
relating to investigations  7,a7        
,investigations by the ,secretary ,in   
the case of any civil or criminal       
investigation1 the notice required by   
paragraph 7#a7 shall be provided not    
later than #a year after such           
investigation is closed4  7,b7          
,investigations by ,states ,in the case 
of any investigation by a ,state using  
information provided pursuant to        
subsection 7d71 the notice required by  
paragraph 7#a7 shall be provided after  
the ,secretary receives notice with     
respect to such investigation pursuant  
to subsection 7d77#g74 ,notice provided 
pursuant to this subparagraph shall     
include all information provided to the 
,secretary pursuant to subsection       
7d77#g74  7#c7 ,notice ,the notice      
required by paragraph 7#a7 shall include

 the following3 7,a7 ,who accessed such 
account1 return1 or return information4 
7,b7 ,the purpose for which such        
account1 return1 or return information  
was accessed4  7,c7 ,how such account1  
return1 or return information was       
accessed4  7#d7 ,copy of information    
accessed ,in addition to the notice     
required to be provided by paragraph    
7#a71 the ,secretary shall provide with 
such notice a copy of all information   
accessed4  7#e7 ,subsequent use of      
accessed information ,if a report or    
other use of an account1 return1 or     
return information for which notice is  
provided under paragraph 7#a7 is made1  
the ,secretary shall provide such report
 or a report of such use to the         
taxpayer4  7#f7 ,taxpayer rights ,the   
,secretary shall include with each      
notice provided under this subsection a 
notice of taxpayer rights pursuant to   
the ,taxpayer ,bill of ,rights #b4  4   
7b7 ,availability of ,inspector ,general
 for ,tax ,administration reports       

,section #ghjc7;d7 of the ,internal     
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#d7 ,availability of       
,inspector ,general for ,tax            
,administration reports ,if the         
,inspector ,general for ,tax            
,administration investigates any        
unauthorized use a taxpayer's account1  
return1 or return information1 the      
,inspector ,general for ,tax            
,administration shall notify the        
taxpayer of such investigation and      
provide full access to any report by the
 ,inspector ,general for ,tax           
,administration with respect to the     
investigation4  4  7c7 ,state access to 
taxpayer information ,section #fajc7;d7 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new paragraph3  7#g7          
,submission of notification to          
,secretary ,the ,secretary may not      
provide any access or disclosure under  
the preceding paragraphs of this        

subsection until the entity to be       
provided access or disclosure agrees to 
notify the ,secretary within #a year    
after an investigation is closed the    
identity of who accessed such           
information1 what was accessed1 why it  
was accessed and how it was accessed4  4
  7d7 ,reports of ,unauthorized access  
to ,congress ,section #fajc7;f7 of the  
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#f7          
,unauthorized access reports1 etc       
,notwithstanding any other provision of 
this section1 the ,secretary with       
respect to ,internal ,revenue ,service  
employees1 and the ,inspector ,general  
for ,tax ,administration with respect to
 any audit1 shall submit to each member 
of the committees referred to in        
paragraph 7#a7 any report of the        
,secretary or the ,inspector ,general   
for ,tax ,administration1 as the case   
may be1 regarding unauthorized access1  
violation of rights1 laws1 or any rules 

or regulations of the ,internal ,revenue
 ,service4  4  7e7 ,effective dates     
7#a7 ,subsection 7a7 ,the amendment made
 by subsection 7a7 shall apply with     
respect to information accessed after   
the date of the enactment of this ,act4 
7#b7 ,subsection 7b7 ,the amendment made
 by subsection 7b7 shall apply with     
respect to investigations closed after  
the date of the enactment of this ,act4 
7#c7 ,subsection 7c7 ,the amendment made
 by subsection 7c7 shall apply to access
 and disclosures after the date of the  
enactment of this ,act4  7#d7           
,subsection 7d7 ,the amendment made by  
subsection 7d7 shall apply with respect 
to information accessed and reports     
prepared after the date of the enactment
 of this ,act4