H.Res. 1097

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 1097 Introduced in House (IH)]

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119th CONGRESS
2d Session
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.

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IN THE HOUSE OF REPRESENTATIVES

March 3, 2026

Mr. Gomez (for himself, Ms. Sanchez, 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.

Resolved, That the President of the United States is requested, and 
the Secretaries of the Treasury and Homeland Security are directed, to 
furnish to the House of Representatives, not later than 14 days 
following the adoption of this resolution, copies, with appropriate 
redactions to the extent necessary to comply with Federal law, of any 
document, record, audio recording, memorandum, call log, correspondence 
(electronic or otherwise), audit trail, audit log, written agreement, 
or other communication, or any portion of any of the foregoing, in the 
possession of the President or the Secretaries, that refers or relates 
to the implementation or enforcement of the ``Memorandum of 
Understanding for the Exchange of Information for Nontax Criminal 
Enforcement'' (hereinafter the ``Memorandum of Understanding'') between 
the Department of the Treasury and the Department of Homeland Security, 
including (but not limited to) the following:
(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:
(A) Treasury/IRS 22.060 - Automated Non-Master 
File, 80 FR 54064 (Sept. 8, 2015).
(B) Treasury/IRS 22.061 - Information Return Master 
File, 80 FR 54064 (Sept. 8, 2015).
(C) Treasury/IRS 24.030 - Customer Account Data 
Engine Individual Master File, 80 FR 54064 (Sept. 8, 
2015).
(D) Treasury/IRS 24.046 - Customer Account Data 
Engine Business Master File, 80 FR 54064 (Sept. 8, 
2015).
(E) Treasury/IRS 34.037 - Audit Trail and Security 
Records, 80 FR 54064 (Sept. 8, 2015).
(F) Treasury/IRS 42.008 - Audit Information 
Management System, 80 FR 54064 (Sept. 8, 2015).
(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) Any information that refers or relates to--
(A) the implementation or enforcement of, or 
compliance with, any policy, procedure, standard, or 
guideline described in paragraph (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--
(i) section 6103 of the Internal Revenue 
Code of 1986, or
(ii) any policy, procedure, standard, or 
guideline described in paragraph (2), and
(C) the discovery of, and all subsequent action 
(both taken and considered) with respect to, any 
violation described in subparagraph (B).
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