,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #aiac  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ba1 #bjae ,mr4
 ,jeffries introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to direct !         
,secret>y ( ! ,treasury to develop      
guidance & proc$ures = ! recov]y (      
refunds relat+ to tax return prep>]     
fraud4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,protect+ ,am]ican ,taxpay]s f
 ,fraud ,act ( #bjae4  #b4 ,purpose ,!  
purpose ( ?is ,act is to address        
pr$atory practices 9 l[ income          
communities by "s tax return prep>]s4   
#c4 ,ref]ral proc$ures = recov]y (      
refunds = taxpay]s defraud$ by employees
 or ag5ts ( tax prep>ation firms ,!     
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all develop      
ref]ral proc$ures =1 & e/abli% a liaison
 to1 tax prep>ation firms to seek       
recov]y ( refunds = taxpay]s defraud$ by
 employees or ag5ts ( tax prep>ation    
firms4 ,9 develop+ su* proc$ures1 !     

,secret>y 7or ! ,secret>y's delegate7   
%all ensure t !re is coord9ation among !
 foll[+ entities )9 ! ,int]nal ,rev5ue  
,s]vice3 ,taxpay] ,advocate ,s]vice1    
,wage  ,inve/m5t ,division1 ,crim9al    
,inve/igation1 ,(fice ( ! ,*ief ,c\nsel1
 ,return ,prep>] ,(fice1 & ,(fice (     
,pr(essional ,responsibility4  #d4      
,compreh5sive guidance = ! treatm5t (   
all claims = refunds relat+ to tax      
return prep>] fraud  7a7 ,9 g5]al ,!    
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all develop      
compreh5sive guidance = ! treatm5t by ! 
,int]nal ,rev5ue ,s]vice ( all claims = 
refunds relat+ to tax return prep>]     
fraud4 ,su* guidance %all provide a cle>
 description ! rights & responsibilities
 ( taxpay]s1 includ+ ! foll[+3  7#a7    
,mitigation ,actions tak5 by ! taxpay]  
to prev5t ! prep>] fraud or to m9imize !
 loss4  7#b7 ,re/itution ,actions tak5  
by ! taxpay] to receive re/itution      
relat+ to tax return prep>] fraud & :e!r
 ! taxpay] has receiv$ any re/itution4  

7#c7 ,sub/antiation ,actions tak5 by !  
taxpay] to sub/antiate a claim ( fraud1 
includ+ "o or m ( ! foll[+1 if          
available3 7,a7 ,provid+ a copy ( !     
unalt]$ return ( tax 7if provid$ by !   
prep>]74  7,b7 ,provid+ a bus9ess c>d1  
fly]1 or o!r adv]tisem5t ) ! prep>]'s   
contact in=mation4  7,c7 ,provid+ a copy
 ( any refund traces reque/$4  7,d7     
,provid+ a copy ( bank /atem5ts %[+ !   
expect$ refund 0 n deposit$ into !      
victim's acc\nt4  7,e7 ,provid+ a       
taxpay] /atem5t reg>d+ ! fraud1 :i* %all
 be sign$ "u p5alties ( p]jury4  7,f7   
,fil+ a report or compla9t ) local law  
en=cem5t au?orities4  7b7 ,guidance     
relat+ to re/itution ,! ,secret>y %all1 
9 ! guidance develop$ = re/itution--    
7#a7 place ! emphasis on re/itution     
receiv$ by ! taxpay] & mak+ ! taxpay]   
:ole relative to ! ca% value ( assets t 
h already be5 transf]r$ to ! taxpay]1   
7#b7 n r$uce re/itution on ! basis (    
ei!r anticipat$ or c\rt m&at$ 7b n yet  
collect$7 paym5ts1 &  7#c7 provide = a  

claw-back proc$ure to ensure t          
re/itution ultimately paid to ! taxpay]1
 subsequ5t to ! re/itution provid$ by ! 
,int]nal ,rev5ue ,s]vice1 w\ld be       
remitt$ to ! ,int]nal ,rev5ue ,s]vice4