,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bbci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aj1 #bjad ,mr4 
,johnson ( ,wiscons9 7= himself & ,mr4  
,w>n]7 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit !        
,secret>y ( ! ,treasury to disclose     
c]ta9 return in=mation relat$ to id5tity
 !ft1 & = o!r purposes4  #a4  ,%ort     
title  ,?is ,act may be cit$ z ! ,social
 ,security ,id5tity ,def5se ,act (      
#bjad4  #b4  ,disclosure ( c]ta9 return 
in=mation ) respect to id5tity !ft  7a7 
,9 g5]al  ,subsection 7l7 ( section     
#fajc ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#bc7  ,disclosure ( return  
in=mation 9 c]ta9 cases ( id5tity !ft   
7,a7  ,9 g5]al  ,if ! ,secret>y det]m9es
 t !re is a sub/antial likelihood t !re 
has be5 a fraudul5t use ( a social      
security acc\nt numb] on a /atem5t      
describ$ 9 section #fjea--  7i7 !       

,secret>y %all disclose to ! individual 
:o 0 validly assign$ su* social security
 acc\nt numb]--  7,i7 t ! ,secret>y has 
reason to believe t ! social security   
acc\nt numb] assign$ to su* individual  
has be5 fraudul5tly us$ 9 ! employm5t   
context1  7,,ii7 t ! ,secret>y has made 
! disclosure describ$ 9 clause 7ii7 to !
 ,director ( ! ,f$]al ,bureau (         
,inve/igation ) respect to su* fraudul5t
 use1 &  7,,iii7 su* o!r in=mation 7o!r 
?an return in=mation7 z ! ,secret>y     
det]m9es1 9 consultation ) ,f$]al ,trade
 ,commission1 w\ld be helpful &         
appropriate to provide to a victim (    
id5tity !ft1 &  7ii7 ! ,secret>y %all   
disclose to ! ,director ( ! ,f$]al      
,bureau ( ,inve/igation--  7,i7 su*     
social security acc\nt numb]1  7,,ii7 t 
! ,secret>y has reason to believe t su* 
social security acc\nt numb] has be5    
fraudul5tly us$ 9 ! employm5t context1 &
  7,,iii7 ! taxpay] id5tity in=mation ( 
! individual :o 0 assign$ su* social    
security acc\nt numb]1 ! individual     

believ$ to h fraudul5tly us$ su* social 
security acc\nt numb]1 & ! employ] :o   
made ! /atem5t describ$ 9 section #fjea 
:i* includ$ su* social security acc\nt  
numb]4  7,b7  ,re/riction on disclosure 
to law en=cem5t  7i7  ,disclosure to o!r
 law en=cem5t (ficials  ,! ,director ( !
 ,f$]al ,bureau ( ,inve/igation may     
disclose in=mation receiv$ "u           
subp>agraph 7,a77ii7 to appropriate     
,f$]al1 ,/ate1 & local law en=cem5t     
(ficials4  7ii7  ,re/riction on use (   
disclos$ in=mation  ,return in=mation   
disclos$ "u subp>agraph 7,a77ii7 may be 
us$ by ,f$]al1 ,/ate1 & local law       
en=cem5t (ficials only = purposes (     
c>ry+ out crim9al inve/igations or      
prosecutions4  7iii7 ,memor&um ( und]/&+
 ,= purposes ( ?is p>agraph1 any return 
in=mation disclos$ "u subp>agraph       
7,a77ii7 may n be provid$ to any ,/ate  
or local law en=cem5t (ficial until su* 
(ficial has ent]$ into a memor&um (     
und]/&+ ) ! ,secret>y t includes !      
foll[+ t]ms & conditions3 7,i7          

,confid5tiality ( returns & return      
in=mation & prohibitions on disclosure  
describ$ 9 subsection 7a77#c74  7,,ii7  
,safegu>ds1 re/rictions on access1 &    
recordkeep+ requirem5ts describ$ 9      
subsection 7p77#d74  7,,iii7            
,application ( p5alties = unau?oriz$    
disclosure ( returns & return in=mation 
"u section #gbac7;a77#b74  7,,iv7 ,any  
additional t]ms & conditions deem$      
appropriate by ! ,secret>y4  4  7b7     
,prev5tion ( use ( ,w-#b /atem5ts ,to   
c>ry out id5tity !ft  ,section #fjea (  
su* ,code is am5d$ by add+ at ! end !   
foll[+ new subsection3  7g7  ,prev5tion 
( id5tity !ft  ,except z o!rwise provid$
 by ! ,secret>y1 if an employ] is       
notifi$ by ! ,secret>y ) respect to any 
employee t ! ,secret>y has reason to    
believe t ! social security acc\nt numb]
 includ$ on ! /atem5t describ$ 9        
subsection 7a7 ) respect to su* employee
 is n ! social security acc\nt numb] (  
su* employee1 su* employ]--  7#a7 %all  
cease to include su* social security    

acc\nt numb] on /atem5ts provid$ to !   
employee "u subsection 7a71 b  7#b7 %all
 cont9ue to include su* social security 
acc\nt numb] on duplicates ( su*        
/atem5ts provid$ to ! ,secret>y "u      
subsection 7d74  4  7c7  ,con=m+        
am5dm5ts relat$ to disclosure  7#a7     
,confid5tiality  ,p>agraph 7#c7 (       
section #fajc7;a7 ( su* ,code is am5d$  
by /rik+ or 7#ba7 & ins]t+ 7#ba71 or    
7#bc74  7#b7  ,proc$ures & recordkeep+  
relat$ to disclosures  ,p>agraph 7#d7 ( 
section #fajc7p7 ( su* ,code is am5d$ by
 /rik+ or 7#bj7 ea* place x appe>s &    
ins]t+ 7#bj71 or 7#bc74  7#c7           
,unau?oriz$ disclosure or inspection    
,p>agraph 7#b7 ( section #gbac7;a7 ( su*
 ,code is am5d$ by /rik+ or 7#ba7 &     
ins]t+ 7#ba71 or 7#bc74