,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bbci  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #aj1    
#bjad ,mr4 ,johnson of ,wisconsin 7for  
himself and ,mr4 ,warner7 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    
permit the ,secretary of the ,treasury  
to disclose certain return information  
related to identity theft1 and for other
 purposes4  #a4  ,short title  ,this    
,act may be cited as the ,social        
,security ,identity ,defense ,act of    
#bjad4  #b4  ,disclosure of certain     
return information with respect to      
identity theft  7a7  ,in general        
,subsection 7l7 of section #fajc of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#bc7         
,disclosure of return information in    
certain cases of identity theft  7,a7   
,in general  ,if the ,secretary         

determines that there is a substantial  
likelihood that there has been a        
fraudulent use of a social security     
account number on a statement described 
in section #fjea--  7i7 the ,secretary  
shall disclose to the individual who was
 validly assigned such social security  
account number--  7,i7 that the         
,secretary has reason to believe that   
the social security account number      
assigned to such individual has been    
fraudulently used in the employment     
context1  7,,ii7 that the ,secretary has
 made the disclosure described in clause
 7ii7 to the ,director of the ,federal  
,bureau of ,investigation with respect  
to such fraudulent use1 and  7,,iii7    
such other information 7other than      
return information7 as the ,secretary   
determines1 in consultation with        
,federal ,trade ,commission1 would be   
helpful and appropriate to provide to a 
victim of identity theft1 and  7ii7 the 
,secretary shall disclose to the        
,director of the ,federal ,bureau of    

,investigation--  7,i7 such social      
security account number1  7,,ii7 that   
the ,secretary has reason to believe    
that such social security account number
 has been fraudulently used in the      
employment context1 and  7,,iii7 the    
taxpayer identity information of the    
individual who was assigned such social 
security account number1 the individual 
believed to have fraudulently used such 
social security account number1 and the 
employer who made the statement         
described in section #fjea which        
included such social security account   
number4  7,b7  ,restriction on          
disclosure to law enforcement  7i7      
,disclosure to other law enforcement    
officials  ,the ,director of the        
,federal ,bureau of ,investigation may  
disclose information received under     
subparagraph 7,a77ii7 to appropriate    
,federal1 ,state1 and local law         
enforcement officials4  7ii7            
,restriction on use of disclosed        
information  ,return information        

disclosed under subparagraph 7,a77ii7   
may be used by ,federal1 ,state1 and    
local law enforcement officials only for
 purposes of carrying out criminal      
investigations or prosecutions4  7iii7  
,memorandum of understanding ,for       
purposes of this paragraph1 any return  
information disclosed under subparagraph
 7,a77ii7 may not be provided to any    
,state or local law enforcement official
 until such official has entered into a 
memorandum of understanding with the    
,secretary that includes the following  
terms and conditions3 7,i7              
,confidentiality of returns and return  
information and prohibitions on         
disclosure described in subsection      
7a77#c74  7,,ii7 ,safeguards1           
restrictions on access1 and             
recordkeeping requirements described in 
subsection 7p77#d74  7,,iii7            
,application of penalties for           
unauthorized disclosure of returns and  
return information under section        
#gbac7;a77#b74  7,,iv7 ,any additional  

terms and conditions deemed appropriate 
by the ,secretary4  4  7b7  ,prevention 
of use of ,w-#b statements ,to carry out
 identity theft  ,section #fjea of such 
,code is amended by adding at the end   
the following new subsection3  7g7      
,prevention of identity theft  ,except  
as otherwise provided by the ,secretary1
 if an employer is notified by the      
,secretary with respect to any employee 
that the ,secretary has reason to       
believe that the social security account
 number included on the statement       
described in subsection 7a7 with respect
 to such employee is not the social     
security account number of such         
employee1 such employer--  7#a7 shall   
cease to include such social security   
account number on statements provided to
 the employee under subsection 7a71 but 
7#b7 shall continue to include such     
social security account number on       
duplicates of such statements provided  
to the ,secretary under subsection 7d74 
4  7c7  ,conforming amendments related  

to disclosure  7#a7  ,confidentiality   
,paragraph 7#c7 of section #fajc7;a7 of 
such ,code is amended by striking or    
7#ba7 and inserting 7#ba71 or 7#bc74    
7#b7  ,procedures and recordkeeping     
related to disclosures  ,paragraph 7#d7 
of section #fajc7p7 of such ,code is    
amended by striking or 7#bj7 each place 
it appears and inserting 7#bj71 or      
7#bc74  7#c7  ,unauthorized disclosure  
or inspection  ,paragraph 7#b7 of       
section #gbac7;a7 of such ,code is      
amended by striking or 7#ba7 and        
inserting 7#ba71 or 7#bc74