,,ii #aac? ,,congress #b;d ,session ,s4 #bgcf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #ca1 #bjad ,mr4 ,hat* 7= himself & ,mr4 ,wyd57 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to prev5t id5tity !ft relat$ tax refund fraud1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,tax ,refund ,!ft ,prev5tion ,act ( #bjad4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4 ,sec4 #b4 ,safe h>bor = de m9imis errors on in=mation returns & payee /atem5ts4 ,sec4 #c4 ,int]net plat=m = ,=m #ajii fil+s4 ,sec4 #d4 ,requirem5t t electronically prep>$ pap] returns include scannable code4 ,sec4 #e4 ,s+le po9t ( contact = id5tity !ft victims4 ,sec4 #f4 ,crim9al p5alty = misappropriat+ taxpay] id5tity 9 connection ) tax fraud4 ,sec4 #g4 ,ext5d ,int]nal ,rev5ue ,s]vice au?ority to require truncat$ social security numb]s on ,=m ,w-#b4 ,sec4 #h4 ,improvem5t 9 access to in=mation 9 ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes4 ,sec4 #i4 ,password sy/em = prev5tion ( id5tity !ft tax fraud4 ,sec4 #aj4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns4 ,sec4 #aa4 ,increase electronic fil+ ( returns4 ,sec4 #ab4 ,increas$ real-"t fil+4 ,sec4 #ac4 ,limitation on multiple individual income tax refunds to ! same acc\nt4 ,sec4 #ad4 ,id5tity v]ification requir$ "u due dilig5ce rules4 ,sec4 #ae4 ,report on refund fraud4 #b4 ,safe h>bor = de m9imis errors on in=mation returns & payee /atem5ts 7a7 ,9 g5]al ,subsection 7c7 ( section #fgba is am5d$-- 7#a7 by /rik+ ,exception = de m9imis failure to include all requir$ in=mation 9 ! head+ & ins]t+ ,exceptions = c]ta9 de m9imis failures1 7#b7 by /rik+ ,9 g5]al 9 ! head+ ( p>agraph 7#a7 & ins]t+ ,exception = de m9imis failure to include all requir$ in=mation1 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,safe h>bor = c]ta9 de m9imis errors 7,a7 ,9 g5]al ,if1 ) respect to an in=mation return fil$ ) ! ,secret>y-- 7i7 !re are #a or m failures describ$ 9 subsection 7a77#b77;,b7 relat+ to an incorrect doll> am\nt1 & 7ii7 no s+le am\nt 9 error diff]s f ! correct am\nt by m ?an #be1 !n no correction %all be requir$ &1 = purposes ( ?is section1 su* return %all be treat$ z hav+ be5 fil$ ) all ( ! correct requir$ in=mation4 7,b7 ,exception ,subp>agraph 7,a7 %all n apply to returns requir$ "u section #fjdi4 7,c7 ,regulatory au?ority ,! ,secret>y may issue regulations to prev5t ! abuse ( ! safe h>bor "u ?is p>agraph1 includ+ regulations provid+ t ?is subp>agraph %all n apply to ! ext5t necess>y to prev5t any su* abuse4 4 7b7 ,failure ,to furni% correct payee /atem5ts ,subsection 7c7 ( section #fgbb is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,safe h>bor = c]ta9 de m9imis errors 7,a7 ,9 g5]al ,if1 ) respect to any payee /atem5t-- 7i7 !re are #a or m failures describ$ 9 subsection 7a77#b77;,b7 relat+ to an incorrect doll> am\nt1 & 7ii7 no s+le am\nt 9 error diff]s f ! correct am\nt by m ?an #be1 !n no correction %all be requir$ &1 = purposes ( ?is section1 su* /atem5t %all be treat$ z hav+ be5 fil$ ) all ( ! correct requir$ in=mation4 7,b7 ,exception ,subp>agraph 7,a7 %all n apply to payee /atem5ts requir$ "u section #fjdi4 7,c7 ,regulatory au?ority ,! ,secret>y may issue regulations to prev5t ! abuse ( ! safe h>bor "u ?is p>agraph1 includ+ regulations provid+ t ?is subp>agraph %all n apply to ! ext5t necess>y to prev5t any su* abuse4 4 7c7 ,con=m+ am5dm5ts 7#a7 ,subsection 7i7 ( section #djh is am5d$ by /rik+ #aj & ins]t+ #be4 7#b7 ,p>agraph 7#e7 ( section #cdjf7;b7 is am5d$-- 7,a7 by /rik+ #aj bo? places x appe>s & ins]t+ #be1 & 7,b7 by add+ at ! end ! foll[+ flu% text3 ,! prec$+ s5t5ce %all n apply to paym5ts ( int]e/ to :i* section #fjdi applies4 4 7#c7 ,subp>agraphs 7,a7 & 7,b7 ( section #fjdb7;a77#a7 are ea* am5d$ by /rik+ #aj & ins]t+ #be4 7#d7 ,p>agraph 7#b7 ( section #fjdb7;a7 is am5d$ by /rik+ #aj & ins]t+ #be4 7#e7 ,p>agraphs 7#a7 & 7#b7 ( section #fjdd7;a7 are ea* am5d$ by /rik+ #aj & ins]t+ #be4 7#f7 ,p>agraph 7#a7 ( section #fjdg7;d7 is am5d$ by /rik+ #aj & ins]t+ #be4 7#g7 ,subsection 7a7 ( section #fjej;,b is am5d$ by /rik+ #aj & ins]t+ #be4 7#h7 ,subsection 7a7 ( section #fjej;,e is am5d$ by /rik+ #aj & ins]t+ #be4 7#i7 ,p>agraphs 7#a7 & 7#b7 ( section #fjej,n7a7 are ea* am5d$ by /rik+ #aj & ins]t+ #be4 7#aj7 ,p>agraphs 7#a7 & 7#b7 ( section #ffeb7;a7 are ea* am5d$ by /rik+ #aj & ins]t+ #be4 7#aa7 ,! head+ ( subsection 7a7 ( section #ffeb is am5d$ by /rik+ #aj & ins]t+ #be4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to in=mation returns requir$ to be fil$1 & payee /atem5ts requir$ to be provid$1 on or aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,int]net plat=m = ,=m #ajii fil+s 7a7 ,9 g5]al ,n lat] ?an #c ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury 7or su* ,secret>y's delegate7 %all make available an ,int]net website or o!r electronic m$ia1 simil> to ! ,bus9ess ,s]vices ,onl9e ,suite ( ,s]vices provid$ by ! ,social ,security ,adm9i/ration1 t w provide taxpay]s access to res\rces & guidance provid$ by ! ,int]nal ,rev5ue ,s]vice & w all[ taxpay]s to-- 7#a7 prep>e & file 79 bat*es ( n m ?an #ej7 ,=ms #ajii1 7#b7 prep>e ,=ms #ajii = di/ribution to recipi5ts o!r ?an ! ,int]nal ,rev5ue ,s]vice1 & 7#c7 create & ma9ta9 necess>y taxpay] records4 7b7 ,e>ly implem5tation = ,=ms #ajii-,,misc ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,int]net website "u subsection 7a7 %all be available 9 a p>tial =m t w all[ taxpay]s to take ! actions describ$ 9 su* subsection ) respect to ,=ms #ajii-,,misc requir$ to be fil$ or di/ribut$ by su* taxpay]s4 #d4 ,requirem5t t electronically prep>$ pap] returns include scannable code 7a7 ,9 g5]al ,subsection 7e7 ( section #fjaa is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,special rule = returns prep>$ electronically & submitt$ on pap] ,! ,secret>y %all require t any return ( tax :i* is prep>$ electronically1 b is pr9t$ & fil$ on pap]1 be> a code :i* c1 :5 scann$1 conv]t su* return to electronic =mat4 4 7b7 ,con=m+ am5dm5t ,p>agraph 7#a7 ( section #fjaa7;e7 is am5d$ by /rik+ p>agraph 7#c7 & ins]t+ p>agraphs 7#c7 & 7#e74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns ( tax ! due date = :i* 7det]m9$ )\t reg>d to ext5sions7 is aft] ,decemb] #ca1 #bjad4 #e4 ,s+le po9t ( contact = id5tity !ft victims 7a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury 7or su* ,secret>y's delegate7 %all e/abli% new proc$ures to ensure t any taxpay] ^: return has be5 delay$ or o!rwise adv]sely affect$ due to misappropriation ( ! taxpay]'s taxpay] id5tity 7z def9$ 9 section #fajc7;b77#f7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 has a s+le po9t ( contact :o-- 7#a7 is an individual employee ( ! ,int]nal ,rev5ue ,s]vice1 & 7#b7 tracks ! case ( ! taxpay] f />t to f9i% & coord9ates ) o!r specializ$ units to resolve case issues z quickly z possible4 7b7 ,*ange ( contact ,! proc$ures "u subsection 7a7 %all provide t ! s+le po9t ( contact may be *ang$-- 7#a7 ^u reque/ ( ! taxpay]1 or 7#b7 9 any case :]e ! individual employee ceases employm5t or is o!rwise unavailable = any p]iod1 or a *ange is requir$ to meet ag5cy /aff+ ne$s1 b only if ! taxpay] is notifi$ ( any su* *ange )9 #e bus9ess days4 #f4 ,crim9al p5alty = misappropriat+ taxpay] id5tity 9 connection ) tax fraud 7a7 ,9 g5]al ,section #gbjf is am5d$-- 7#a7 by /rik+ ,any p]son & ins]t+ ! foll[+3 7a7 ,9 g5]al ,any p]son 1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7b7 ,misappropriation ( id5tity ,any p]son :o willfully misappropriates ano!r p]son's taxpay] id5tity 7z def9$ 9 section #fajc7;b77#f77 = ! purpose ( mak+ any li/1 return1 acc\nt1 /atem5t1 or o!r docum5t submitt$ to ! ,secret>y "u ! provisions ( ?is title %all be guilty ( a felony &1 ^u conviction !re(1 %all be f9$ n m ?an #bej1jjj 7#ejj1jjj 9 ! case ( a corporation7 or imprison$ n m ?an #e ye>s1 or bo?1 toge!r ) ! co/s ( prosecution4 4 7b7 ,aggravat$ id5tity !ft ,section #ajbh;,a7c7 ( title #ah1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ or at ! end ( p>agraph 7#aj71 by /rik+ ! p]iod at ! end ( p>agraph 7#aa7 & ins]t+ 2 or1 & by add+ at ! end ! foll[+ new p>agraph3 7#ab7 section #gbjf7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to misappropriation ( id5tity 9 connection ) tax fraud74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to (f5ses committ$ on or aft] ! date ( ! enactm5t ( ?is ,act4 #g4 ,ext5d ,int]nal ,rev5ue ,s]vice au?ority to require truncat$ social security numb]s on ,=m ,w-#b 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #fjea7;a7 is am5d$ by /rik+ 8 social security numb] & ins]t+ an id5tify+ numb] = ! employee4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #h4 ,improvem5t 9 access to in=mation 9 ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes 7a7 ,9 g5]al ,p>agraph 7#c7 ( section #dec7;i7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fec7;i77 is am5d$ to read z foll[s3 7#c7 ,adm9i/ration ( ,f$]al tax laws relat+ to fraud ,! ,secret>y ( ! ,treasury %all h access to ! in=mation 9 ! ,national ,directory ( ,new ,hires = ! sole purpose ( id5tify+ & prev5t+ fraudul5t tax return fil+s & claims = refund "u ! ,int]nal ,rev5ue ,code ( #aihf4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #i4 ,password sy/em = prev5tion ( id5tity !ft tax fraud 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury %all implem5t an id5tity !ft tax fraud prev5tion program "u :i* any individual taxpay] may elect to be provid$ ) a unique password :i*1 z a result ( su* election1 w be requir$ to be includ$ on any ,f$]al tax return fil$ by su* individual be=e ! return w be process$4 ,su* program %all be available n lat] ?an ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ on or aft] ! date t is #b ye>s aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,/udy & report ,! ,secret>y ( ! ,treasury %all conduct a /udy ( ! program "u subsection 7a7 &1 n lat] ?an #c ye>s aft] ! ,janu>y #a date "u su* subsection1 %all report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives on ! efficacy ( su* program 9 r$uc+ tax refund fraud4 ,su* report %all include a recomm5dation z to :e!r ! program "u subsection 7a7 %\ld be made m&atory1 r ?an elective1 = all taxpay]s4 #aj4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns 7a7 ,9 g5]al ,section #fgac is am5d$-- 7#a7 by r$esignat+ subsections 7b7 & 7c7 z subsections 7c7 & 7d71 respectively1 & 7#b7 by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,enhanc$ p5alty = improp] use or disclosure relat+ to id5tity !ft 7#a7 ,9 g5]al ,9 ! case ( a disclosure or use describ$ 9 subsection 7a7 t is made 9 connection ) a crime relat+ to ! misappropriation ( ano!r p]son's taxpay] id5tity 7z def9$ 9 section #fajc7;b77#f771 :e!r or n su* crime involves any tax fil+1 subsection 7a7 %all be appli$-- 7,a7 by sub/itut+ #a1jjj = #bej1 & 7,b7 by sub/itut+ #ej1jjj = #aj1jjj4 7#b7 ,sep>ate application ( total p5alty limitation ,! limitation on ! total am\nt ( ! p5alty "u subsection 7a7 %all be appli$ sep>ately ) respect to disclosures or uses to :i* ?is p>agraph applies & to :i* x does n apply4 4 7b7 ,crim9al p5alty ,section #gbaf7;a7 is am5d$ by /rik+ #a1jjj & ins]t+ #a1jjj 7#ajj1jjj 9 ! case ( a disclosure or use to :i* section #fgac7;b7 applies74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures or uses aft] ! date ( ! enactm5t ( ?is ,act4 #aa4 ,increase electronic fil+ ( returns 7a7 ,9 g5]al ,subp>agraph 7,a7 ( section #fjaa7;e77#b7 is am5d$ by /rik+ #bej & ins]t+ ! applicable numb] (4 7b7 ,applicable numb] ,subsection 7e7 ( section #fjaa1 z am5d$ by ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,applicable numb] ,= purposes ( p>agraph 7#b77;,a71 ! applicable numb] is-- 7,a7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye>s be=e #bjae1 #bej1 7,b7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjae1 #ajj1 7,c7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjaf1 #ej1 & 7,d7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye>s aft] #bjaf1 #bj4 4 7c7 ,returns fil$ by a tax return prep>] 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #fjaa7;e77#c7 is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,! ,secret>y %all require t-- 7i7 any individual income tax return1 & 7ii7 any return or /atem5t "u subp>t ,b1 ,c1 or ,e ( "p ,,iii ( ?is sub*apt]1 :i* is prep>$ by a tax return prep>] be fil$ on magnetic m$ia4 ,! ,secret>y may waive ! requirem5t ( ! prec$+ s5t5ce if ! ,secret>y det]m9es1 on ! basis ( an application by ! tax return prep>]1 t ! prep>] _c meet su* requirem5t bas$ on te*nological con/ra9ts 7includ+ lack ( access to ! ,int]net74 4 7#b7 ,con=m+ am5dm5t ,p>agraph 7#c7 ( section #fjaa7;e7 is am5d$ by /rik+ subp>agraph 7,b71 & by r$esignat+ subp>agraph 7,c7 z subp>agraph 7,b74 7d7 ,effective dates ,! am5dm5ts made by ?is section %all apply to returns ! due date = :i* 7det]m9$ )\t reg>d to ext5sions7 is aft] ,decemb] #ca1 #bjad4 #ab4 ,increas$ real-"t fil+ 7a7 ,accel]at$ fil+ ( =ms ,w-#b & ,w-#c 7#a7 ,9 g5]al ,section #fjga is am5d$ by r$esignat+ subsection 7c7 z subsection 7d71 & by ins]t+ aft] subsection 7b7 ! foll[+ new subsection3 7c7 ,returns relat+ to employee wage in=mation ,returns & /atem5ts made "u sections #fjea & #fjeb %all be fil$ on or be=e ,febru>y #ae ( ! ye> foll[+ ! cal5d> ye> to :i* su* returns relate4 4 7#b7 ,con=m+ am5dm5t ,subsection 7b7 ( section #fjga is am5d$ by /rik+ subp>ts ,b & ,c & ins]t+ section #fjec & subp>t ,b4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to returns & /atem5ts relat+ to cal5d> ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,accel]at$ fil+ = c]ta9 =ms #ajii 7#a7 ,9 g5]al ,subsection 7c7 ( section #fjga1 z am5d$ by subsection 7a71 is am5d$-- 7,a7 by /rik+ wage in=mation 9 ! head+ & ins]t+ wage in=mation & ,=ms #ajii-,,misc1 & 7,b7 by ins]t+ 1 & any return :i* is fil$ on ,=m #ajii-,,misc1 aft] #fjeb4 7#b7 ,con=m+ am5dm5t ,subsection 7b7 ( section #fjga1 z am5d$ by ?is ,act1 is am5d$ by /rik+ section #fjec & subp>t ,b ( "p ,,iii ( ?is sub*apt] & ins]t+ subp>t ,b ( "p ,,iii ( ?is sub*apt] 7o!r ?an returns fil$ on ,=m #ajii-,,misc74 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to returns relat+ to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 7c7 ,/udy reg>d+ adm9i/rative implem5tation ,n lat] ?an ,janu>y #a1 #bjag1 ! ,secret>y ( ! ,treasury %all report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives includ+-- 7#a7 a recomm5dation ( :e!r ! due dates = fil+ ,=ms ,w-#b & ,w-#c ) ! ,int]nal ,rev5ue ,s]vice & ! ,social ,security ,adm9i/ration %\ld be accel]at$ to ,janu>y #ca to mat* ! due date = furni%+ copies ( su* =ms to ! recipi5t ( ! report$ income1 7#b7 recomm5dations = processes-- 7,a7 to mat* ! in=mation report$ on ,=ms ,w-#b & ,=ms #ajii-,,misc = ! effective process+ ( returns & accurate det]m9ation ( refunds1 & 7,b7 to correct errors on su* docum5ts1 & 7#c7 any o!r recomm5dations su* ,secret>y may h = accel]at+ in=mation report+1 includ+ ! id5tification ( any o!r =ms t %\ld be due on an accel]at$ s*$ule 9 ord] to prev5t tax refund fraud4 #ac4 ,limitation on multiple individual income tax refunds to ! same acc\nt 7a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all issue regulations t re/rict ! deliv]y or deposit ( multiple individual income tax refunds f ! same tax ye> to ! same individual acc\nt or mail+ address4 7b7 ,exception ,! regulation promulgat$ "u subsection 7a7 %all provide t ! re/rictions %all n apply 9 cases & situations :]e ! ,secret>y ( ! ,treasury det]m9es !re is n a likelihood ( tax fraud4 #ad4 ,id5tity v]ification requir$ "u due dilig5ce rules 7a7 ,9 g5]al ,subsection 7g7 ( section #ffie is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,su* due dilig5ce requirem5ts %all include a requirem5t t su* prep>] v]ify 79 su* mann] & ) su* docum5tation z ! ,secret>y %all provide7 ! id5tity ( ! taxpay] ) respect to su* return or claim = refund44 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to returns or claims = refund fil$ aft] ,decemb] #ca1 #bjad4 #ae4 ,report on refund fraud ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 & annually !reaft]1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives on ! ext5t & nature ( fraud involv+ ! use ( a misappropriat$ taxpay] id5tity ) respect to claims = refund "u ! ,int]nal ,rev5ue ,code ( #aihf dur+ ! prec$+ complet$ income tax fil+ season1 & ! detection1 prev5tion1 & en=cem5t activities und]tak5 by ! ,int]nal ,rev5ue ,s]vice ) respect to su* fraud1 includ+-- 7#a7 ! developm5t ( fraud detection filt]s & h[ !y are or may be updat$ & improv$2 7#b7 ! effectiv5ess ( fraud detection activities1 & ! ways 9 :i* su* effectiv5ess is measur$2 & 7#c7 ! me?ods by :i* su* ,s]vice categorizes ( refund fraud1 & ! am\nts ( fraud t are associat$ ) ea* category4