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.

This section directs the Secretaries of the Treasury and Homeland Security, and requests the President, to furnish to the House of Representatives, not later than 14 days after adoption of the resolution, copies of any documents in their possession that refer or relate to the implementation or 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. The required documents include any requests for or disclosures of taxpayer return information (as defined in section 6103(b)(2) of the Internal Revenue Code of 1986) from specified IRS systems of records, such as the Individual Master File, Business Master File, Information Return Master File, and Audit Trail and Security Records; any policies or guidelines for handling such information under the Memorandum; and any information concerning compliance with or violations of section 6103 or related policies, including subsequent actions taken.