Section 1 Short title
This Act may be cited as the “CI Realignment Act”.
CI Realignment Act
A BILL
To make Internal Revenue Service Criminal Investigation a distinct entity within the Department of the Treasury, and for other purposes.
Sec. 2 Bureau of Criminal Investigation established
In general— There is established within the Department of the Treasury the Bureau of Criminal Investigation.
Functions, personnel, etc— There shall be transferred to the Bureau of Criminal Investigation the functions, personnel, assets, and obligations of Internal Revenue Service Criminal Investigation Division, including the functions of the Commissioner of Internal Revenue relating thereto (other than referral of matters to such division).
Definitions— For purposes of this section—
Asset— The term asset includes contracts, facilities, property, records, unobligated or unexpended balances of appropriations, and other funds or resources (other than personnel).
Functions— The term functions includes authorities, powers, rights, privileges, immunities, programs, projects, activities, duties, and responsibilities.
Personnel— The term personnel means officers and employees.
Sec. 3 Semi-annual report of Bureau of Criminal Investigation
In general— The Secretary of the Treasury, or the Secretary’s delegate, shall for each 6-month period ending after the date of the enactment of this Act submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report that includes the following:
The number of cases the Internal Revenue Service referred to the Bureau of Criminal Investigation during the period to which the report relates and a description of each such case.
The number of cases the Bureau of Criminal Investigation referred to the Department of Justice during the period to which the report relates and a description of each such case.
Due date— Such report shall be submitted pursuant to subsection (a) not later than 60 days after the end of the period to which the report relates.
Termination— Subsection (a) shall not apply for any period beginning more than 10 years after the date of the enactment of this Act.
Sec. 4 Returns and return information open to Bureau of Criminal Investigation
Section 6103(h)(1) of the Internal Revenue Code of 1986 is amended by inserting “(including the Bureau of Criminal Investigation)” after “the Department of the Treasury”.