1. Release of information regarding the status of certain investigations
In general— Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(11) Disclosure of information regarding status of investigation of violation of this section—In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—
“(A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,
“(B) whether any such investigation substantiated such a violation by any individual, and
“(C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).”
Effective date— The amendment made by this section shall take effect on the date of the enactment of this Act.