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.

Summary

H.Res. 1097 directs the President and the Secretaries of Treasury and Homeland Security to provide the House with copies of any documents, records, or communications that relate to the implementation and enforcement of their memorandum of understanding for exchanging information in non‑tax criminal cases. The request covers any requests for, disclosures of, or access to taxpayer return information and any policies that govern that exchange. The aim is to give Congress oversight of how sensitive tax data is shared for law‑enforcement purposes.

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