,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bjci  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #be1 
#bjad ,mr4 ,cornyn introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to require that 
,,itin applicants submit their          
application in person at taxpayer       
assistance centers1 and for other       
purposes4  #a4  ,short title  ,this ,act
 may be cited as the ,,itin ,reform ,act
 of #bjad4  #b4  ,requirements for the  
issuance of ,i,t,i,ns  7a7  ,in general 
,section #faji of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following3  7i7  ,special   
rules relating to the issuance of       
,i,t,i,ns  7#a7  ,in general  ,the      
,secretary may issue an individual      
taxpayer identification number to an    
individual only if the requirements of  
paragraphs 7#b7 and 7#c7 are met4  7#b7 
,in-person application  ,the            

requirements of this paragraph are met  
if1 with respect to an application for  
an individual taxpayer identification   
number--  7,a7 the applicant submits an 
application in person1 using ,form ,w-#g
 7or any successor thereof7 and         
including the required documentation1 at
 a taxpayer assistance center of the    
,internal ,revenue ,service1 or  7,b7 in
 the case of an applicant who resides   
outside of the ,united ,states1 the     
applicant submits the application in    
person to an employee of the ,internal  
,revenue ,service or a designee of the  
,secretary at a ,united ,states         
diplomatic mission or consular post1    
together with the required              
documentation4  7#c7  ,initial on-site  
verification of documentation  ,the     
requirements of this paragraph are met  
if1 with respect to each application1 an
 employee of the ,internal ,revenue     
,service at the taxpayer assistance     
center1 or the employee or designee     
described in paragraph 7#b77;,b71 as the

 case may be1 conducts an initial       
verification of the documentation       
supporting the application submitted    
under paragraph 7#b74  7#d7  ,required  
documentation  ,for purposes of this    
subsection--  7,a7 required             
documentation includes such             
documentation as the ,secretary may     
require that proves the individual's    
identity and foreign status1 and  7,b7  
the ,secretary may only accept original 
documents4  7#e7  ,exceptions  7,a7     
,military spouses  ,paragraph 7#a7 shall
 not apply to the spouse1 or the        
dependents1 without a social security   
number of a taxpayer who is a member of 
the ,armed ,forces of the ,united       
,states4  7,b7  ,treaty benefits        
,paragraph 7#a7 shall not apply to a    
nonresident alien applying for an       
individual taxpayer identification      
number for the purpose of claiming tax  
treaty benefits4  7#f7  ,term  7,a7  ,in
 general  ,an individual taxpayer       
identification number issued after the  

date of the enactment of this subsection
 shall be valid only for the #e-year    
period which includes the taxable year  
of the individual for which such number 
is issued and the #d succeeding taxable 
years4  7,b7  ,renewal of ,,itin ,such  
number shall be valid for an additional 
#e-year period only if it is renewed    
through an application which satisfies  
the requirements under paragraphs 7#b7  
and 7#c74  7,c7 ,special rule for       
existing ,i,t,i,ns ,in the case of an   
individual with an individual taxpayer  
identification number issued on or      
before the date of the enactment of this
 subsection1 such number shall not be   
valid after the earlier of-- 7i7 the end
 of the #c-year period beginning on the 
date of the enactment of this           
subsection1 or  7ii7 the first taxable  
year beginning after-- 7,i7 the date of 
the enactment of this subsection1 and   
7,,ii7 any taxable year for which the   
individual 7or1 if a dependent1 on which
 the individual is included7 did not    

make a return4  4  7b7  ,interest       
,section #ffaa of such ,code is amended 
by redesignating subsection 7h7 as      
subsection 7i7 and by inserting after   
subsection 7g7 the following new        
subsection3  7h7  ,special rule relating
 to ,i,t,i,ns  ,notwithstanding any     
other provision of this section1 no     
interest shall be allowed or paid to or 
on behalf of an individual with respect 
to any overpayment until #de days after 
an individual taxpayer identification   
number is issued to the individual4  4  
7c7  ,audit by ,,tigta  ,not later than 
two years after the date of the         
enactment of this ,act1 and every two   
years thereafter1 the ,treasury         
,inspector ,general for ,tax            
,administration shall conduct an audit  
of the program of the ,internal ,revenue
 ,service for the issuance of individual
 taxpayer identification numbers        
pursuant to section #faji7;i7 of the    
,internal ,revenue ,code of #aihf4 ,the 
report required by this subsection shall

 be submitted to the ,congress4  7d7    
,effective date  7#a7  ,subsection 7a7  
,the amendment made by subsection 7a7   
shall apply to requests for individual  
taxpayer identification numbers made    
after the date of the enactment of this 
,act4  7#b7  ,subsection 7b7  ,the      
amendment made by subsection 7b7 shall  
apply to returns due1 claims filed1 and 
refunds paid after the date of the      
enactment of this ,act4