Additionally, the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 included a provision, the Reed Amendment (), to bar entry to any individual "who officially renounces United States citizenship and who is determined by the Attorney General to have renounced United States citizenship for the purpose of avoiding taxation by the United States". However, former IRS lawyers, as well as the Department of Homeland Security, have indicated that the provision is unenforceable because there is no authority for the IRS to share tax return information to enforce it. DHS stated that they can only enforce the Reed Amendment when former US citizens "affirmatively admit to renouncing their U.S. citizenship for the purpose of avoiding U.S. taxation", and between 2002 and 2015 they denied entry to only two former US citizens on the basis of the amendment.