To amend the Internal Revenue Code of 1986 to prevent identity theft and tax fraud, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protect and Save Act of 2013''.
SEC. 2. AUTHORITY TO DISCLOSE RETURN AND RETURN INFORMATION IN FEDERAL AND STATE PROSECUTION LAW ENFORCEMENT.
(a) In General.--Subsection (k) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Disclosure of certain return information in connection with identity theft and fraudulent returns.-- ``(A) In general.--In the case of an investigation pertaining to the misuse of the identity of another person for purposes of filing a false or fraudulent return of tax, upon receipt of a written request which meets the requirements of subparagraph (C), the Secretary may disclose return information to officers and employees of any Federal law enforcement agency, or any officers and employees of any State or local law enforcement agency, who are personally and directly engaged in the investigation of any crimes implicated in such misuse, but only if any such law enforcement agency is part of a team with the Internal Revenue Service in such investigation. ``(B) Limitation on use of information.-- Information disclosed under this subparagraph shall be solely for the use of such officers and employees to whom such information is disclosed in such investigation....