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H.Res.1097

Of inquiry requesting the President of the United States, and directing the Secretaries of the Treasury and Homeland Security, to furnish certain information to the House of Representatives relating to the implementation and enforcement of the "Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement" between the Department of the Treasury and the Department of Homeland Security.

Introduced·3/3/26
Introduced
Introduced in House · March 3, 2026

March 3, 2026

Mr. Gomez (for himself, Ms. Sánchez, Ms. DelBene, Mr. Doggett, Mr. Thompson of California, Mr. Larson of Connecticut, Mr. Davis of Illinois, Ms. Sewell, Ms. Chu, Ms. Moore of Wisconsin, Mr. Boyle of Pennsylvania, Mr. Beyer, Mr. Evans of Pennsylvania, Mr. Schneider, Mr. Panetta, Mr. Horsford, Ms. Plaskett, and Mr. Suozzi) submitted the following resolution; which was referred to the Committee on Ways and Means

RESOLUTION

Of inquiry requesting the President of the United States, and directing the Secretaries of the Treasury and Homeland Security, to furnish certain information to the House of Representatives relating to the implementation and enforcement of the “Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement” between the Department of the Treasury and the Department of Homeland Security.

  1. (1) Any request by, or disclosure or provision of access to, the Department of Homeland Security with respect to any return information (as defined in section 6103(b)(2) of the Internal Revenue Code of 1986) of any taxpayer, including (but not limited to) information from any of the following Systems of Records:
    1. (A) Treasury/IRS 22.060 - Automated Non-Master File, 80 FR 54064 (Sept. 8, 2015).
    2. (B) Treasury/IRS 22.061 - Information Return Master File, 80 FR 54064 (Sept. 8, 2015).
    3. (C) Treasury/IRS 24.030 - Customer Account Data Engine Individual Master File, 80 FR 54064 (Sept. 8, 2015).
    4. (D) Treasury/IRS 24.046 - Customer Account Data Engine Business Master File, 80 FR 54064 (Sept. 8, 2015).
    5. (E) Treasury/IRS 34.037 - Audit Trail and Security Records, 80 FR 54064 (Sept. 8, 2015).
    6. (F) Treasury/IRS 42.008 - Audit Information Management System, 80 FR 54064 (Sept. 8, 2015).
  2. (2) Any policy, procedure, standard, or guideline of the Department of the Treasury or the Department of Homeland Security that refers or relates to the handling of any information described in paragraph (1) pursuant to the Memorandum of Understanding.
  3. (3) Any information that refers or relates to—
    1. (A) the implementation or enforcement of, or compliance with, any policy, procedure, standard, or guideline described in paragraph (2),
    2. (B) any request by, or disclosure or provision of access to, the Department of Homeland Security with respect to any information described in paragraph (1) in violation of—
      1. (i) section 6103 of the Internal Revenue Code of 1986, or
      2. (ii) any policy, procedure, standard, or guideline described in paragraph (2), and
    3. (C) the discovery of, and all subsequent action (both taken and considered) with respect to, any violation described in subparagraph (B).