Identify and Recover Sent E-Mails Act

Recovery of e-mails— Upon receipt of certification from Congress that an individual or group of individuals has retrieved and submitted to Congress the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service, the Secretary of the Treasury shall pay a cash award of $1,000,000 to such individual or group of individuals.

Destruction of e-mails— Upon receipt of certification from the Attorney General that an individual or group of individuals has provided pertinent information sufficient for prosecution of the individuals involved in illegal activities (if any) with respect to the destruction of the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service, the Secretary of the Treasury shall pay a cash award of $500,000 to any such individual or group of individuals.

Source of funds— The award amounts authorized under this section shall be derived from the unobligated amounts available for fiscal year 2014 in Public Law 113–76 under the heading “Department of the Treasury—Internal Revenue Service—Taxpayer Services”.

In general— Of the amounts made available in Public Law 113–76 for the salaries for employees of the Internal Revenue Service, not more than 80 percent of such funds may be obligated during fiscal year 2014 until the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service have been recovered and submitted to Congress.

Application— The limitation provided in subsection (a) shall cease to apply on the date that Congress certifies to the Commissioner of Internal Revenue and the Director of the Office of Personnel Management that such e-mails have been recovered.