,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bie  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ae1 #bjac    
,mr4 ,nug5t introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to prev5t id5tity 
!ft & tax fraud1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,protect & ,save ,act ( #bjac4  #b4     
,au?ority to disclose return & return   
in=mation 9 ,f$]al & ,/ate prosecution  
law en=cem5t  7a7 ,9 g5]al ,subsection  
7k7 ( section #fajc ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new p>agraph3  7#aa7          
,disclosure ( c]ta9 return in=mation 9  
connection ) id5tity !ft & fraudul5t    
returns  7,a7 ,9 g5]al ,9 ! case ( an   
inve/igation p]ta9+ to ! misuse ( !     
id5tity ( ano!r p]son = purposes ( fil+ 
a false or fraudul5t return ( tax1 ^u   
receipt ( a writt5 reque/ :i* meets !   
requirem5ts ( subp>agraph 7,c71 !       
,secret>y may disclose return in=mation 

to (fic]s & employees ( any ,f$]al law  
en=cem5t ag5cy1 or any (fic]s &         
employees ( any ,/ate or local law      
en=cem5t ag5cy1 :o are p]sonally &      
directly engag$ 9 ! inve/igation ( any  
crimes implicat$ 9 su* misuse1 b only if
 any su* law en=cem5t ag5cy is "p ( a   
team ) ! ,int]nal ,rev5ue ,s]vice 9 su* 
inve/igation4  7,b7 ,limitation on use (
 in=mation ,in=mation disclos$ "u ?is   
subp>agraph %all be solely = ! use ( su*
 (fic]s & employees to :om su* in=mation
 is disclos$ 9 su* inve/igation4  7,c7  
,requirem5ts ,a reque/ meets !          
requirem5ts ( ?is clause if--  7i7 !    
reque/ is made by ! head ( ! ag5cy 7or 8
 delegate7 involv$ 9 su* inve/igation1 &
  7ii7 ! reque/ sets =? ! specific      
reason :y su* disclosure may be relevant
 to ! inve/igation4  7,d7 ,notification 
,! ,secret>y %all det]m9e :e!r or n to  
grant ! disclosure reque/ describ$ 9    
subp>agraph 7,a7 & notify ! petition+   
law en=cem5t ag5cy )9 #cj days ( receiv+
 ! reque/4 ,?is det]m9ation %all be     

exp$it$ 9 in/ances :]e ! crimes ( murd]1
 murd] = hire1 or arson are involv$ z   
c]tifi$ by ! reque/+ ag5cy's head4  4   
7b7 ,con=m+ am5dm5ts  7#a7 ,p>agraph    
7#b7 ( section #fajc7;a7 ( su* ,code is 
am5d$ by ins]t+ or 7k77#aa7 aft]        
subsection 7i77#g77;,a74  7#b7 ,p>agraph
 7#d7 ( section #fajc7p7 ( su* ,code is 
am5d$--  7,a7 9 ! matt] prec$+          
subp>agraph 7,a7 by ins]t+ or 7#aa7 aft]
 7k77#aj71 &  7,b7 9 subp>agraph        
7,f77ii7 by /rik+ or 7#aj7 & ins]t+     
7#aj7 or 7#aa74  7#c7 ,p>agraph 7#b7 (  
section #gbac7;a7 ( su* ,code is am5d$  
by ins]t+ 7k77#aa71 aft] 7#g77;,a77ii714
  7c7 ,effective date ,! am5dm5t made by
 subsection 7a7 %all apply to           
disclosures made aft] ! date ( !        
enactm5t ( ?is ,act4  7d7 ,rule (       
,con/ruction ,no?+ 9 section #fajc ( !  
,int]nal ,rev5ue ,code ( #aihf may be   
con/ru$ to prohibit ,f$]al law en=cem5t 
(ficials f coord9at+ ) ,/ate & local law
 en=cem5t ag5cies already inve/igat+    
relat$ crimes4  #c4 ,local law en=cem5t 

liaison ,section #ghjc ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7e7  
,local ,law ,en=cem5t ,liaison  7#a7    
,e/abli%m5t ,! ,commission] ( ,int]nal  
,rev5ue %all e/abli% )9 ! ,crim9al      
,inve/igation ,division ( ! ,int]nal    
,rev5ue ,s]vice ! position ( ,local ,law
 ,en=cem5t ,liaison4  7#b7 ,duties ,!   
,local ,law ,en=cem5t ,liaison %all--   
7,a7 coord9ate ! inve/igation ( tax     
fraud ) ,/ate & local law en=cem5t      
ag5cies1  7,b7 communicate ! /atus ( tax
 fraud cases involv+ id5tity !ft1 &     
7,c7 c>ry out su* o!r duties z delegat$ 
by ! ,commission] ( ,int]nal ,rev5ue4  4
  #d4 ,,p9 sy/em = prev5tion ( id5tity  
!ft tax fraud  7a7 ,9 g5]al ,n lat] ?an 
#a ye> aft] ! date ( ! enactm5t ( ?is   
,act1 ! ,secret>y ( ! ,treasury 7or !   
,secret>y's delegate7 %all implem5t an  
id5tify !ft tax fraud prev5tion program 
"u :i*--  7#a7 a p]son :o has fil$ an   
id5tity !ft affidavit ) ! ,secret>y may 
elect--  7,a7 to be provid$ ) a unique  

p]sonal id5tification numb] to be       
includ$ on any ,f$]al tax return fil$ by
 su* p]son1 or  7,b7 to prev5t !        
process+ ( any ,f$]al tax return        
submitt$ 9 an electronic =mat by a p]son
 purport+ to be su* p]son1 &  7#b7 !    
,secret>y w provide additional id5tity  
v]ification safegu>ds = ! process+ ( any
 ,f$]al tax return fil$ by a p]son      
describ$ 9 p>agraph 7#a7 9 cases :]e a  
unique p]sonal id5tification numb] is n 
includ$ on ! return4  #e4 ,/udy on ! use
 ( prepaid debit c>ds & comm]cial tax   
prep>ation s(tw>e 9 tax fraud  7a7 ,9   
g5]al ,! ,comptroll] ,g5]al ( ! ,unit$  
,/ates %all conduct a /udy to exam9e !  
role ( prepaid debit c>ds & comm]cial   
tax prep>ation s(tw>e 9 facilitat+      
fraudul5t tax returns ?r\gh id5tity !ft4
  7b7 ,report ,n lat] ?an #f mon?s aft] 
! date ( ! enactm5t ( ?is ,act1 !       
,comptroll] ,g5]al %all submit to !     
,committee on ,f9ance ( ! ,s5ate & !    
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives a report ) ! results ( 

! /udy conduct$ "u subsection 7a71      
toge!r ) any recomm5dations4  #f4 ,/udy 
on ! use ( e-fil+ 9 tax fraud  7a7 ,9   
g5]al ,! ,comptroll] ,g5]al ( ! ,unit$  
,/ates %all conduct a /udy to exam9e !  
role fil+ tax returns electronically    
7e-fil+7 & electronic tax returns play 9
 ei!r facilitat+ or prev5t+ fraudul5t   
tax returns ?r\gh id5tity !ft4  7b7     
,report ,n lat] ?an #f mon?s aft] ! date
 ( ! enactm5t ( ?is ,act1 ! ,comptroll] 
,g5]al %all submit to ! ,committee on   
,f9ance ( ! ,s5ate & ! ,committee on    
,ways & ,means ( ! ,h\se (              
,repres5tatives a report ) ! results ( !
 /udy conduct$ "u subsection 7a71 toge!r
 ) any recomm5dations4  #g4 ,re/riction 
on access to ! ,dea? ,ma/] ,file  7a7 ,9
 g5]al ,! ,secret>y ( ,comm]ce %all n   
disclose in=mation conta9$ on ! ,dea?   
,ma/] ,file to any p]son ) respect to   
any individual :o has di$ at any "t dur+
 ! previ\s two cal5d> ye>s 9 :i* !      
reque/ = disclosure is made or ! succe$+
 cal5d> ye> unless su* p]son is c]tifi$ 

"u ! program e/abli%$ "u subsection 7b74
  7b7 ,c]tification program  7#a7 ,9    
g5]al ,! ,secret>y ( ,comm]ce %all      
e/abli% a program to c]tify p]sons :o   
are eligible to access ! in=mation      
describ$ 9 subsection 7a7 conta9$ on !  
,dea? ,ma/] ,file4  7#b7 ,c]tification  
,a p]son %all n be c]tifi$ "u ! program 
e/abli%$ "u p>agraph 7#a7 unless !      
,secret>y det]m9es t su* p]son has a    
legitimate fraud prev5tion int]e/ 9     
access+ ! in=mation describ$ 9          
subsection 7a74  7c7 ,imposition (      
p5alty ,any p]son :o is c]tifi$ "u !    
program e/abli%$ "u subsection 7b71 :o  
receives in=mation describ$ 9 subsection
 7a71 & :o dur+ ! p]iod ( "t describ$ 9 
subsection 7a7--  7#a7 discloses su*    
in=mation to any o!r p]son1 or  7#b7    
uses any su* in=mation = any purpose o!r
 ?an to detect or prev5t fraud1  %all   
pay a p5alty ( #a1jjj = ea* su*         
disclosure or use1 b ! total am\nt      
impos$ "u ?is subsection on su* a p]son 
= any cal5d> ye> %all n exce$ #ej1jjj4  

7d7 ,exemption f ,fre$om ( ,in=mation   
,act requirem5t ) respect to c]ta9      
records ( deceas$ individuals  7#a7 ,9  
g5]al ,! ,social ,security ,adm9i/ration
 %all n be compell$ to disclose to any  
p]son :o is n c]tifi$ "u ! program      
e/abli%$ "u subsection 7b7 ! in=mation  
describ$ 9 subsection 7a74  7#b7        
,treatm5t ( in=mation ,= purposes (     
section #eeb ( title #e1 ,unit$ ,/ates  
,code1 ?is section %all be consid]$ a   
/atute describ$ 9 subsection            
7b77#c77;,b7 ( su* section #eeb4  #h4   
,ext5sion ( au?ority to disclose c]ta9  
return in=mation to prison (ficials  7a7
 ,9 g5]al ,section #fajc7k77#aj7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subp>agraph 7,d74  7b7 ,report 
f ,f$]al ,bureau ( ,prisons ,n lat] ?an 
#f mon?s aft] ! date ( ! enactm5t ( ?is 
,act1 ! head ( ! ,f$]al ,bureau (       
,prisons %all submit to ,congress a     
detail$ plan on h[ x w use ! in=mation  
provid$ f ! ,secret>y ( ! ,treasury "u  
section #fajc7k77#aj7 ( ! ,int]nal      

,rev5ue ,code ( #aihf to r$uce prison   
tax fraud4  7c7 ,s5se ( ,h\se reg>d+    
,/ate prison au?orities ,x is ! s5se ( !
 ,h\se t ! heads ( ,/ate ag5cies *>g$ ) 
! adm9i/ration ( prisons %\ld--  7#a7   
develop plans = us+ ! in=mation provid$ 
by ! ,secret>y ( ! ,treasury "u section 
#fajc7k77#aj7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf to r$uce prison tax fraud1 &   
7#b7 coord9ate ) ! ,int]nal ,rev5ue     
,s]vice ) respect to ! use ( su*        
in=mation4  #i4 ,treasury report on     
in=mation %>+ b>ri]s ) respect to       
id5tity !ft  7a7 ,review  7#a7 ,9 g5]al 
,! ,secret>y ( ! ,treasury 7or !        
,secret>y's delegate7 %all review :e!r  
curr5t ,f$]al tax laws & regulations    
relat$ to ! confid5tiality & disclosure 
( return in=mation prev5t ! effective   
en=cem5t ( local1 ,/ate1 & ,f$]al       
id5tity !ft /atutes4 ,! review %all     
consid] :e!r great] in=mation %>+ betwe5
 ! ,int]nal ,rev5ue ,s]vice & ,f$]al1   
,/ate & local law en=cem5t au?orities   
w\ld improve ! en=cem5t ( crim9al laws  

at all levels ( gov]nm5t4  7#b7         
,consultation ,9 conduct+ ! review "u   
p>agraph 7#a71 ! ,secret>y %all solicit 
! views (1 & consult )1 ,/ate & local   
law en=cem5t (ficials4 ,among ! ,f$]al  
ag5cies ! ,secret>y %all consult 9      
conduct+ ! review are ! foll[+3  7,a7 ,!
 ,dep>tm5t ( ,vet]ans ,affairs4  7,b7 ,!
 ,dep>tm5t ( ,ju/ice4  7,c7 ,! ,unit$   
,/ates ,po/al ,inspection ,s]vice4  7,d7
 ,! ,social ,security ,adm9i/ration4    
7b7 ,report ,n lat] ?an #ahj days aft] !
 date ( enactm5t ( ?is ,act1 ! ,secret>y
 %all submit a report ) ! results ( !   
review conduct$ "u subsection 7a71 along
 ) any legislative recomm5dations1 to ! 
,committee on ,f9ance ( ! ,s5ate & !    
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives4