,i #aad? ,,congress #a/ ,session ,h4 ,r4 #chcb ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bf1 #bjae ,mr4 ,r5acci 7= himself1 ,mr4 ,lewis1 ,mr4 ,roskam1 ,mr4 ,bu*anan1 & ,mr4 ,rei*]t7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ! ,judici>y1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to prev5t tax-relat$ id5tity !ft & tax fraud1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/ol5 ,id5tify ,refund ,fraud ,prev5tion ,act ( #bjae4 #b4 ,modification ( due dates = c]ta9 in=mation fil+ returns 7a7 ,accel]at$ fil+ ( =ms ,w-#b & ,w-#c 7#a7 ,9 g5]al ,section #fjga ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7c7 z subsection 7d71 & by ins]t+ aft] subsection 7b7 ! foll[+ new subsection3 7c7 ,returns relat+ to employee wage in=mation & =ms #ajii-,,misc ,returns & /atem5ts made "u sections #fjea & #fjeb1 & any paym5ts requir$ to be report$ on ,=m #ajii-,,misc ) respect to nonemployee comp5sation1 %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 ( su* ,code is am5d$ by /rik+ subp>ts ,b & ,c ( "p ,,iii ( ?is sub*apt] & ins]t+ subp>t ,b ( "p ,,iii ( ?is sub*apt] 7o!r ?an returns fil$ on ,=m #ajii-,,misc ) respect to nonemployee comp5sation74 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 ,/udy & recomm5dations reg>d+ adm9i/rative implem5tation ,n lat] ?an ,janu>y #a1 #bjah1 ! ,secret>y ( ! ,treasury %all submit to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate-- 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 fur!r accel]at$ 9 ord] to prev5t tax refund fraud1 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 ! ,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*$ule1 9 ord] to prev5t tax refund fraud4 #c4 ,c5traliz$ po9t ( contact = id5tity !ft victims ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all e/abli% & ma9ta9 an (fice at ! ,int]nal ,rev5ue ,s]vice & proc$ures to ensure t any taxpay] ^: return has be5 delay$ or o!rwise adv]sely affect$ due to ! !ft ( ! taxpay]'s id5tity has a c5traliz$ po9t ( contact ?r\gh\t ! process+ ( 8 or h] case4 ,! (fice %all coord9ate ) o!r (fices )9 ! ,int]nal ,rev5ue ,s]vice to resolve ! taxpay]'s case z quickly z possible4 #d4 ,taxpay] notification ( suspect$ id5tity !ft 7a7 ,9 g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #gebi4 ,notification ( suspect$ id5tity !ft ,if ! ,secret>y det]m9es t !re 0 an unau?oriz$ use ( ! id5tity ( any taxpay]1 ! ,secret>y %all-- 7#a7 z soon z practicable & )\t jeop>diz+ an inve/igation relat+ to tax adm9i/ration1 notify ! taxpay]1 & 7#b7 if any p]son is crim9ally *>g$ by indictm5t or in=mation relat+ to su* unau?oriz$ use1 notify su* taxpay] z soon z practicable ( su* *>ge4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gebi4 ,notification ( suspect$ id5tity !ft4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to det]m9ations made aft] ! date ( ! enactm5t ( ?is ,act4 #e4 ,ext5sion ( ,,irs au?ority to require truncat$ ,social ,security numb]s on ,=m ,w-#b 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #fjea7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf 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 #f4 ,electronic fil+ opt out ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all implem5t a program "u :i* a taxpay] :o has fil$ an id5tity !ft affidavit ) ! ,secret>y may elect to prev5t ! process+ ( any ,f$]al tax return submitt$ 9 an electronic =mat by ! taxpay] or a p]son purport+ to be ! taxpay]4 #g4 ,crim9al p5alty = us+ a false id5tity 9 connection ) tax fraud 7a7 ,9 g5]al ,section #gbjf ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ ,any p]son & ins]t+ ! foll[+3 7a7 ,9 g5]al ,any p]son 1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7b7 ,use ( false id5tity ,any p]son :o willfully misappropriates ano!r p]son's taxpay] id5tity 7z def9$ 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 use ( false id5tity 9 connection ) tax fraud74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to (f5ses committ$ aft] ! date ( ! enactm5t ( ?is ,act4 #h4 ,improvem5t 9 access to in=mation 9 ! ,national ,directory ( ,new ,hires 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$]al tax laws relat+ to fraud ,! ,secret>y ( ! ,treasury %all h access to ! in=mation 9 ! ,national ,directory ( ,new ,hires = ! sole purpose ( id5tify+ & prev5t+ fraudul5t tax return fil+s & claims = refund "u ! ,int]nal ,rev5ue ,code ( #aihf4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #i4 ,repeal ( provision reg>d+ c]ta9 tax compliance proc$ures & reports ,section #bjjd ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #fjab note7 is repeal$4 #aj4 ,report on refund fraud ,n lat] ?an ,septemb] #cj1 #bjah1 & biannually !reaft] ?r\gh ,septemb] #cj1 #bjbf1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on ! ext5t & nature ( fraud involv+ ! use ( a misappropriat$ 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 detail+ ef=ts to combat id5tity !ft fraud1 includ+ an update on ! victims' assi/ance unit2 7#b7 provid+ an update on ,int]nal ,rev5ue ,s]vice ef=ts & results associat$ ) limit+ multiple refunds to ! same f9ancial acc\nt & physical address1 ) appropriate exceptions2 & 7#c7 discuss+ ,int]nal ,rev5ue ,s]vice ef=ts associat$ ) o!r av5ues = address+ id5tity !ft refund fraud4 ,9 addition1 ea* report %all provide an update on ! implem5tation ( ?is ,act1 analyze o!r ways to accel]ate in=mation mat*+1 & id5tify ! ne$ = any fur!r legislation to protect taxpay] res\rces & in=mation1 includ+ prev5t+ tax refund fraud relat$ to ! ,int]nal ,rev5ue ,s]vice's e-,s]vices tools & electronic fil+ id5tification numb]s4