H.Res. 1097 – Of inquiry requesting the President of the United States, and directing the Sec…

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Updated March 4, 2026 at 9:30 AM UTC

This resolution asks the President and the secretaries of the Treasury and Homeland Security to send the House copies of any records that show how the two agencies are carrying out their Memorandum of Understanding for sharing information for non‑tax criminal investigations. The request focuses on any exchanges of taxpayer return data, the policies governing those exchanges, and any possible breaches of tax‑privacy rules. The information would be provided to members of Congress for oversight.

Key Provisions

The President, Treasury Secretary, and DHS Secretary must deliver the requested documents to the House within 14 days of the resolution’s adoption, with redactions only as required by law.
The request covers any documents, recordings, logs, or communications that relate to the implementation or enforcement of the Treasury‑DHS information‑sharing memorandum.
Specifically, it includes any DHS requests for, or disclosures of, taxpayer return information from IRS systems and any related Treasury or DHS policies, procedures, standards, or guidelines.
It also seeks information about any violations of tax‑confidentiality rules (IRC 6103) or the agreed‑upon policies, and about any actions taken in response to such violations.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 3, 2026

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HouseIntro Referral

Submitted in House

March 3, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 3, 2026

Bill Text

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Introduced in HouseIssued March 3, 2026

IV

119th CONGRESS

2d Session

H. RES. 1097

IN THE HOUSE OF REPRESENTATIVES

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.

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).