12 2 STA T .48 4 0PUBLIC LA W 110 – 428 —O CT. 1 5, 2008 (c)EVALU A TIONBYTRE A S URY I NS P E C TOR G ENERAL F OR TA XADM INISTRATION .—Par a g ra ph ( 3 ) ofse c ti o n780 3( d )ofs u ch C ode isa m ended by stri k ing ‘ ‘and ’ ’ at the end of subparagraph (A) , by striking the period at the end of subparagraph ( B ) and inserting ‘‘
and’’, and by adding at the end the fo l lo w ing new subparagraph
‘‘(C) not later than D ecember 3 1 , 2 010, submit a writ - ten report to Congress on the implementation of section 6 103(k)(10).’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to disclosures made after December 31, 2008. (e) ANNUAL R EPORTS.—The S ecretary of the Treasury shall annually submit to Congress and make publicly a v ailable a report on the filing of false and fraudulent returns by individuals incarcer- ated in F ederal and State prisons. Such report shall include statis- tics on the number of false and fraudulent returns associated with each Federal and State prison. SEC.3 . R ES TO R A T I O N O F CERTAIN JUD ICIA L SUR V IVORS ’ ANNUITIES. (a) IN GENERAL.—Section 376 of title 28, U nited States Code, is amended by adding at the end the following: ‘‘( x ) In the case of a widow or widower whose annuity under clause (i) or (ii) of subsection (h)(1) is terminated because of remarriage before attaining 5 5 years of age, the annuity shall be restored at the same rate commencing on the day the remarriage is dissolved by death, divorce, or annulment, if— ‘‘(1) the widow or widower elects to receive this annuity instead of any other survivor annuity to which such widow or widower may be entitled, under this chapter or under another retirement system for Government employees, by rea- son of the remarriage; and ‘‘(2) any payment made to such widow or widower under subsection (o) or (p) on termination of the annuity is returned to the J udicial Survivors’ Annuities Fund.’’. (b) CONFORMIN G AMENDMENT.—Section 376(h)(2) of title 28, United States Code, is amended by striking the period at the end and inserting ‘‘, sub j ect to subsection (x).’’. (c) EFFECTIVE DATE.— (1) IN GENERAL.—This section and the amendments made by this section shall take effect on the first day of the first month beginning at least 30 days after the date of the enact- ment of this Act and shall apply in the case of a remarriage which is dissolved by death, divorce, or annulment on or after such first day. (2) L IMITED RETROACTIVE EFFECT.— (A) IN GENERAL.—In the case of a remarriage which is dissolved by death, divorce, or annulment within the 4 -year period ending on the day before the effective date of this section, the amendments made by this section shall apply only if the widow or widower satisfies the re q uire- ments of paragraphs (1) and (2) of section 376(x) of title 28, United States Code (as amended by this section) before— (i) the end of the 1-year period beginning on the effective date of this section; or (ii) such later date as Director of the Administra- tive O ffice of the United States Courts may by regula- tion prescribe. Ap p licab ili ty.28USC376no t e . Pu blic in f o rm ation. 26 USC 72 0 7 note. 26USC6 1 03 note. D ea d line. R eport s . 26 USC 7803.
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