On the recordJune 16, 2016
I rise to speak on the Recovering Missing Children Act. This bill provides law enforcement with an important tool to help find missing or exploited children. Each year more than 200,000 children are abducted by their parents or other close relatives, according to the National Center for Missing & Exploited Children. In many of these cases, the IRS has information that could aid law enforcement in locating a child who has been abducted by a family member. A study by the Treasury Inspector General for Tax Administration found that in more than a third of the cases reviewed, the IRS has tax returns on file which used the Social Security number of a missing child. Of those, 46 percent had a new address on file, for a 13.4- percent total. However, the IRS cannot share this protected, confidential information with law enforcement officials since the Tax Code prevents the IRS from sharing the information unless specifically authorized as an exception to nondisclosure. Senator Enzi and Senator Klobuchar and I have introduced bipartisan legislation, the Recovering Missing Children Act, to aid in the recovery of missing children by providing a new tool to help law enforcement officials locate missing children and their alleged abductors. The bill amends the Internal Revenue Code to permit the disclosure of relevant tax information explicitly for the purpose of aiding criminal investigations into missing or exploited children.…





