H.Res. 1097 is a request for information directing the Treasury and Homeland Security departments to provide Congress with documents related to how they share taxpayer information with each other under a formal agreement. Specifically, the resolution seeks records about requests for and disclosures of tax return information from IRS databases to Homeland Security, along with any policies governing this information sharing and evidence of whether these policies have been followed. The legislation also requests information about any violations of federal tax secrecy laws (Section 6103 of the Internal Revenue Code) and how those violations were handled. The departments must provide all requested documents within 14 days of the resolution's adoption, with appropriate redactions allowed to protect sensitive information under federal law. This resolution was introduced by a group of House Democrats and referred to the Committee on Ways and Means.