(I) In general Not later than 1 year after the date of enactment of this clause, each senior government official who terminates service on or after the date that is 1 year after the date of enactment of this clause shall submit to the Director of the Office of Public Integrity an annual disclosure that includes all sources of income for the 4-year period beginning on the date on which the government official terminated employment with the United States. (II) Publicly available The Director of the Office of Public Integrity shall make a disclosure made under subclause (I) publicly available for any official who had a report made in accordance with title I of the Ethics in Government Act of 1978 (5 U.S.C. App.) made publicly available. (III) Automatic disclosure (aa) In general Each senior government official subject to the disclosure requirement in subclause (I) may consent to allow the Director of the Office of Public Integrity to obtain from the Commissioner of Internal Revenue the information necessary to meet the requirements of subclause (I), such that additional action is not required of the senior government official after such individual files a tax return. (bb) Safe harbor Any individual who consents under item (aa) shall not be subject to subclause (V). (IV) Memorandum of understanding Not later than 1 year after the date of enactment of this subclause, the Director of the Office of Public Integrity and the Commissioner of Internal Revenue shall enter into a cooperative agreement or memorandum of understanding to establish secure means to allow for the necessary information exchange in subclause (III) for senior government officials who wish to avail themselves of the automatic disclosure under subclause (III). (V) Penalties (aa) Civil action The Attorney General or the Director of the Office of Public Integrity may bring a civil action in any appropriate United States district court against any individual who knowingly and willfully falsifies or who knowingly and willfully fails to disclose any