study on deaths in custody The Comptroller General of the United States shall submit to Congress within 6 months after the date of the enactment of this Act, a report on the deaths in custody of detainees held by the Department of Homeland Security. The report shall include the following information with respect to any such deaths and in connection therewith: (1) Whether any such deaths could have been prevented by the delivery of medical treatment administered while the detainee is in the custody of the Department of Homeland Security. (2) Whether Department practice and procedures were properly followed and obeyed. (3) Whether such practice and procedures are sufficient to protect the health and safety of such detainees. (4) Whether reports of such deaths were made to the Deaths in Custody Reporting Program. 614. Removal proceedings Section 240(b) of the Immigration and Nationality Act ( 8 U.S.C. 1229a(b) ) is amended by adding at the end the following: (8) Order of Consideration of Proceedings Whenever possible, proceedings shall take place in the order in which aliens are placed in proceedings, except that proceedings pertaining to aliens in the custody of the Secretary of Homeland Security shall, to the extent practical, take place prior to proceedings for aliens not in such custody. . 615. Proper filing of income taxes required for good moral character Section 101(f) of the Immigration and Nationality Act ( 8 U.S.C. 1101(f) ) is amended by inserting after paragraph (1) the following: (2) one who has failed properly to file an income tax return for each year that one was required to be filed, has not committed fraud on any tax return filed, and has paid all taxes owed