,i #aad? ,,congress #a/ ,session ,h4 ,r4 #ciha ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #e1 #bjae ,mr4 ,pascrell 7= himself1 ,mr4 ,blum5au]1 ,mr4 ,?ompson ( ,cali=nia1 & ,mr4 ,l>son ( ,connecticut7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committees on ,en]gy & ,comm]ce1 ! ,judici>y1 ,f9ancial ,s]vices1 & ,appropriations1 = 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 title2 etc 7a7 ,9 g5]al ,?is ,act may be cit$ z ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjae 4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4 ,title ,i--,protect+ victims ( tax-relat$ id5tity !ft ,sec4 #aja4 ,exp$it$ refunds = id5tity !ft victims4 ,sec4 #ajb4 ,s+le po9t ( contact = id5tity !ft victims4 ,sec4 #ajc4 ,enhancem5ts to ,,irs ,,p9 ,program4 ,sec4 #ajd4 ,electronic fil+ opt out4 ,sec4 #aje4 ,taxpay] notification ( suspect$ id5tity !ft4 ,title ,,ii--,%utt+ d[n abusive id5tity !ft & tax fraud s*emes ,sec4 #bja4 ,re/rictions on ability to use prepaid c>ds = tax fraud4 ,sec4 #bjb4 ,limitation on multiple tax refunds to ! same acc\nt4 ,title ,,iii--,add+ critical new protections to safegu>d social security numb]s ,sec4 #cja4 ,r$uc+ m$ical id5tity !ft4 ,sec4 #cjb4 ,prohibition ( ! display1 sale1 or pur*ase ( ,social ,security numb]s4 ,sec4 #cjc4 ,crim9al p5alties = ! misuse ( a ,social ,security numb]4 ,sec4 #cjd4 ,civil actions & civil p5alties4 ,title ,,iv--,/r5g!n+ laws & improv+ en=cem5t aga9/ tax-relat$ id5tity !ft ,sec4 #dja4 ,crim9al p5alty = us+ a false id5tity 9 connection ) tax fraud4 ,sec4 #djb4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns4 ,sec4 #djc4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud4 ,sec4 #djd4 ,local law en=cem5t liaison4 ,sec4 #dje4 ,ext5d ,int]nal ,rev5ue ,s]vice au?ority to require truncat$ social security numb]s on ,=m ,w-#b4 ,sec4 #djf4 ,cl>ification ) respect to regulation ( ,f$]al tax return prep>]s4 ,sec4 #djg4 ,au!ntication ( us]s ( electronic s]vices acc\nts4 ,sec4 #djh4 ,id5tity v]ification by tax return prep>]s requir$4 ,title ,v--,accel]at+ transition to a real-"t tax sy/em t protects taxpay]s & r$uces fraud ,sec4 #eja4 ,improvem5t 9 access to in=mation 9 ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes4 ,sec4 #ejb4 ,plan ( action = transition+ to a real-"t tax sy/em4 ,i ,protect+ victims ( tax-relat$ id5tity !ft #aja4 ,exp$it$ refunds = id5tity !ft victims ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all e/abli% a plan ( action to r$uce ! adm9i/rative "t requir$ to process & resolve cases ( id5tity !ft 9 connection ) tax returns1 includ+ ! issuance ( refunds to legitimate taxpay]s1 to no m ?an #ij days1 on av]age4 #ajb4 ,s+le po9t ( contact = id5tity !ft victims ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all e/abli% new proc$ures to ensure t any taxpay] ^: return has be5 delay$ or o!rwise adv]sely affect$ due to id5tity !ft has a s+le po9t ( contact at ! ,int]nal ,rev5ue ,s]vice ?r\gh\t ! process+ ( 8 or h] case4 ,! s+le po9t ( contact %all track ! case ( ! taxpay] f />t to f9i% & coord9ate ) o!r specializ$ units to resolve case issues z quickly z possible4 #ajc4 ,enhancem5ts to ,,irs ,,p9 ,program 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all issue a p]sonal id5tification numb] to any individual reque/+ protection f id5tity !ft-relat$ tax fraud aft] ! individual's true id5tity has be5 e/abli%$ & v]ifi$4 7b7 ,report ,n lat] ?an #cfj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all submit to ,congress a report analyz+ ! effectiv5ess ( ! program describ$ 9 subsection 7a7 9 r$uc+ tax fraud4 #ajd4 ,electronic fil+ opt out ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all implem5t a program "u :i* a p]son :o has fil$ an id5tity !ft affidavit ) ! ,secret>y may elect to prev5t ! process+ ( any ,f$]al tax return submitt$ 9 an electronic =mat by a p]son purport+ to be su* a p]son4 #aje4 ,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 ( ! ,int]nal ,rev5ue ,code ( #aihf 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 ,,ii ,%utt+ d[n abusive id5tity !ft & tax fraud s*emes #bja4 ,re/rictions on ability to use prepaid c>ds = tax fraud 7a7 ,acc\nts ) elevat$ risk ( id5tity !ft 7#a7 ,9 g5]al ,n lat] ?an #cfj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,f$]al prim>y f9ancial regulatory ag5cies1 9 consultation ) ! ,secret>y ( ! ,treasury1 %all jo9tly prescribe regulations requir+ newly issu$ deposit or transaction acc\nt numb]s1 z ! case may be1 to be di/+ui%able betwe5 v]ifi$ acc\nts & at-risk acc\nts4 7#b7 ,def9itions ,z us$ 9 ?is section-- 7,a7 ! t]m at-risk acc\nt means any deposit acc\nt or transaction acc\nt1 includ+ acc\nts associat$ ) a prepaid access arrangem5t1 t is n a v]ifi$ acc\nt2 7,b7 ! t]m prim>y f9ancial regulatory ag5cy has ! same mean+ z 9 section #b7ab7 ( ! ,dodd-,frank ,wall ,/reet ,re=m & ,consum] ,protection ,act 7#ab ,u4,s4,c4 #ecja7ab772 & 7,c7 ! t]m v]ifi$ acc\nt means any deposit acc\nt or transaction acc\nt 9 :i* ! id5tity ( ! acc\nt hold] & any prepaid access cu/om] associat$ ) ! acc\nt is v]ifi$ by-- 7i7 cu/om] id5tification proc$ures t comply ) section #ecah7l7 ( title #ca1 ,unit$ ,/ates ,code2 & 7ii7 direct review ( an orig9al1 unexpir$ gov]nm5t-issu$ =m ( id5tification be>+ a photograph or simil> safegu>d1 su* z a driv]'s lic5se or passport4 7b7 ,,gao audit ( debit c>d issu]s ,to ensure compliance ) cu/om] id5tification requirem5ts 7#a7 ,review & evaluation ,! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all review & evaluate ! effectiv5ess ( ! curr5t ,cu/om] ,id5tification ,program rules implem5t+ ! cu/om] id5tification program requirem5ts "u section #ecah7l7 ( title #ca1 ,unit$ ,/ates ,code1 z su* rules apply to ! prepaid c>d indu/ry4 7#b7 ,requir$ consid]ations ,! review & evaluation requir$ "u p>agraph 7#a7 %all-- 7,a7 consid] :e!r weaknesses 9 curr5t cu/om] id5tification programs are contribut+ to id5tity !ft & f9ancial loss1 p>ticul>ly ) respect to tax fraud2 & 7,b7 review :e!r-- 7i7 curr5t risk-bas$ /&>ds = cu/om] id5tification are ! be/ means to prev5t crim9al use ( prepaid c>ds & provide suffici5t guidance & c]ta9ty to ! sell]s & provid]s ( prepaid access2 7ii7 curr5t exclusions f cu/om] id5tification requirem5ts1 su* z exclusions = gov]nm5t b5efit programs1 are appropriate2 & 7iii7 ,f$]al regulatory ag5cies ex]cise adequate ov]sight & sup]vision ( cu/om] id5tification practices ( ! prepaid c>d indu/ry4 7#c7 ,report to ,congress ,n lat] ?an #cfj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all submit to ,congress a report-- 7,a7 on ! f9d+s ( ! review & evaluation requir$ "u p>agraph 7#a72 & 7,b7 conta9+ any recomm5dations or proposals = legislative or adm9i/rative action to improve ! cu/om] id5tification practices ( ! prepaid c>d indu/ry4 #bjb4 ,limitation on multiple tax refunds to ! same acc\nt 7a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all issue regulations t re/rict ! deliv]y or deposit ( multiple 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 det]m9es !re is n a likelihood ( tax fraud4 ,,iii ,add+ critical new protections to safegu>d social security numb]s #cja4 ,r$uc+ m$ical id5tity !ft 7a7 ,r$uction 9 reliance on social security acc\nt numb]s 9 electronic heal? records ,section #cjjb ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;jj-#ab7 is am5d$ by add+ at ! end ! foll[+3 7f7 ,au?orization ,to ,develop ,c]tification ,/&>ds 7#a7 ,plan 7,a7 ,developm5t ,! ,,hit ,policy ,committee %all develop a plan to provide = a reliable nationwide heal? in=mation te*nology infra/ructure t precludes ! use ( an individual's social security acc\nt numb] = data mat*+1 coord9ation ( b5efits1 bill+1 & rese>* purposes4 7,b7 ,report to ,congress ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is subsection1 ! ,,hit ,policy ,committee %all submit to ,congress a report detail+ ! plan develop$ "u p>agraph 7#a71 toge!r ) recomm5dations = su* legislation & adm9i/rative action z ! ,,hit ,policy ,committee det]m9es appropriate4 7#b7 ,incorporation ,n lat] ?an #e ye>s aft] ! date ( ! enactm5t ( ?is subsection1 ! ,secret>y1 9 consultation ) ! ,,hit ,/&>ds ,committee & foll[+ notice & comm5t rulemak+1 %all incorporate ! plan develop$ "u p>agraph 7#a77;,a7 9 c]tification crit]ia & use all means available to impose ! plan on non-c]tifi$ heal? in=mation sy/ems4 4 7b7 ,improv$ security /&>ds 7#a7 ,9 g5]al ,section #aagc7;d77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;d-#b7;d77#a77 is am5d$-- 7,a7 9 subp>agraph 7,a77v71 by /rik+ & at ! end2 7,b7 9 subp>agraph 7,b71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 require a heal? c>e provid] to discont9ue1 ov] an e/abli%$ p]iod ( "t1 ! /orage ( an individual's social security acc\nt numb] aft] ! individual's eligibility & f9ancial responsibility = specific s]vices has be5 det]m9$1 except :5-- 7i7 ! individual's ability to pay = su* s]vices is 9 d\bt2 7ii7 ! individual's social security acc\nt numb] is ne$$ = ! coord9ation ( b5efits = s]vices r5d]$ prior to ! effective date ( ?is subp>agraph2 or 7iii7 ! heal? insurance claim numb] ( ! individual conta9s ! individual's full social security acc\nt numb]4 4 7#b7 ,effective date ,! am5dm5ts made by p>agraph 7#a7 %all take effect #ij days aft] ! date t is #d ye>s aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,report ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ,heal? & ,human ,s]vices %all submit to ,congress a report on ! /ate ( in=mation security at m$ical (fices & facilities4 ,su* report %all include recomm5dations = su* legislative actions z ! ,secret>y det]m9es appropriate to help prev5t id5tity !ft at su* (fices & facilities4 #cjb4 ,prohibition ( ! display1 sale1 or pur*ase ( ,social ,security numb]s 7a7 ,prohibition 7#a7 ,9 g5]al ,*apt] #dg ( title #ah1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] section #ajbh;,a ! foll[+3 #ajbh;,b4 ,prohibition ( ! display1 sale1 or pur*ase ( ,social ,security numb]s 7a7 ,def9itions ,9 ?is section3 7#a7 ,display ,! t]m display means to int5tionally communicate or o!rwise make available 7on ! ,int]net or 9 any o!r mann]7 to ! g5]al public an individual's ,social ,security numb]4 7#b7 ,p]son ,! t]m p]son means any individual1 p>tn]%ip1 corporation1 tru/1 e/ate1 coop]ative1 association1 or any o!r entity4 7#c7 ,pur*ase ,! t]m pur*ase means provid+ directly or indirectly1 any?+ ( value 9 ex*ange = a ,social ,security numb]4 7#d7 ,sale ,! t]m sale means obta9+1 directly or indirectly1 any?+ ( value 9 ex*ange = a ,social ,security numb]4 7#e7 ,/ate ,! t]m ,/ate means any ,/ate ( ! ,unit$ ,/ates1 ! ,di/rict ( ,columbia1 ,pu]to ,rico1 ! ,nor!rn ,m>iana ,isl&s1 ! ,unit$ ,/ates ,virg9 ,isl&s1 ,guam1 ,am]ican ,samoa1 & any t]ritory or possession ( ! ,unit$ ,/ates4 7b7 ,limitation on display ,no p]son may display any individual's ,social ,security numb] to ! g5]al public )\t ! affirmatively express$ cons5t ( ! individual4 7c7 ,limitation on sale or pur*ase ,except z o!rwise provid$ 9 ?is section1 no p]son may sell or pur*ase any individual's ,social ,security numb] )\t ! affirmatively express$ cons5t ( ! individual4 7d7 ,pr]equisites = cons5t ,9 ord] = cons5t to exi/ "u subsection 7b7 or 7c71 ! p]son display+ or seek+ to display1 sell+ or attempt+ to sell1 or pur*as+ or attempt+ to pur*ase1 an individual's ,social ,security numb] %all-- 7#a7 in=m ! individual ( ! g5]al purpose = :i* ! numb] w be us$1 ! types ( p]sons to :om ! numb] may be available1 & ! scope ( transactions p]mitt$ by ! cons5t2 & 7#b7 obta9 ! affirmatively express$ cons5t 7electronically or 9 writ+7 ( ! individual4 7e7 ,exceptions 7#a7 ,9 g5]al ,no?+ 9 ?is section %all be con/ru$ to prohibit or limit ! display1 sale1 or pur*ase ( a ,social ,security numb]-- 7,a7 requir$1 au?oriz$1 or except$ "u any ,f$]al law2 7,b7 = a public heal? purpose1 includ+ ! protection ( ! heal? or safety ( an individual 9 an em]g5cy situation2 7,c7 = a national security purpose2 7,d7 = a law en=cem5t purpose1 includ+ ! inve/igation ( fraud & ! en=cem5t ( a *ild support obligation2 7,e7 if ! display1 sale1 or pur*ase ( ! numb] is = a use occurr+ z a result ( an int]action betwe5 bus9esses1 gov]nm5ts1 or bus9ess & gov]nm5t 7reg>dless ( :i* entity initiates ! int]action71 includ+-- 7i7 ! prev5tion ( fraud 7includ+ fraud 9 protect+ an employee's "r to employm5t b5efits72 7ii7 ! facilitation ( cr$it *ecks or ! facilitation ( backgr\nd *ecks ( employees1 prospective employees1 or volunte]s2 7iii7 ! retrieval ( o!r in=mation f o!r bus9esses1 comm]cial ent]prises1 gov]nm5t entities1 or private nonpr(it organizations2 or 7iv7 :5 ! transmission ( ! numb] is incid5tal to1 & 9 ! c\rse (1 ! sale1 lease1 fran*is+1 or m]g] ( all1 or a portion (1 a bus9ess2 7,f7 if ! transf] ( su* a numb] is "p ( a data mat*+ program involv+ a ,f$]al1 ,/ate1 or local ag5cy2 or 7,g7 if su* numb] is requir$ to be submitt$ z "p ( ! process = apply+ = any type ( ,f$]al1 ,/ate1 or local gov]nm5t b5efit or program4 7#b7 ,rule ( con/ruction ,no?+ 9 ?is subsection %all be con/ru$ z p]mitt+ a pr(essional or comm]cial us] to display or sell a ,social ,security numb] to ! g5]al public4 7f7 ,limitation ,no?+ 9 ?is section %all prohibit or limit ! display1 sale1 or pur*ase ( ,social ,security numb]s z p]mitt$ "u title ,v ( ! ,gramm-,lea*-,bliley ,act 7#ae ,u4,s4,c4 #fhja et seq471 or = ! purpose ( affiliate %>+ z p]mitt$ "u ! ,fair ,cr$it ,report+ ,act 7#ae ,u4,s4,c4 #afha et seq471 except t no entity regulat$ "u su* ,acts may make ,social ,security numb]s available to ! g5]al public1 z may be det]m9$ by ! appropriate regulators "u su* ,acts4 ,= purposes ( ?is subsection1 ! g5]al public %all n include affiliates or unaffiliat$ ?ird-p>ty bus9ess entities z may be def9$ by ! appropriate regulators4 4 7#b7 ,con=m+ am5dm5t ,! *apt] analysis = *apt] #dg ( title #ah1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] ! item relat+ to section #ajbh ! foll[+3 #ajbh;,b4 ,prohibition ( ! display1 sale1 or pur*ase ( ,social ,security numb]s4 4 7b7 ,/udy2 report 7#a7 ,9 g5]al ,! ,attorney ,g5]al %all conduct a /udy & prep>e a report on all ( ! uses ( ,social ,security numb]s p]mitt$1 requir$1 au?oriz$1 or except$ "u any ,f$]al law4 ,! report %all include a detail$ description ( ! uses all[$ z ( ! date ( enactm5t ( ?is ,act1 ! impact ( su* uses on privacy & data security1 & %all evaluate :e!r su* uses %\ld be cont9u$ or discont9u$ by appropriate legislative action4 7#b7 ,report ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,attorney ,g5]al %all report to ,congress f9d+s "u ?is subsection4 ,! report %all include su* recomm5dations = legislation bas$ on crit]ia ! ,attorney ,g5]al det]m9es to be appropriate4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date t is #cj days aft] ! date on :i* ! f9al regulations promulgat$ "u section #ajbh;,b ( title #ah1 ,unit$ ,/ates ,code1 are publi%$ 9 ! ,f$]al ,regi/]4 #cjc4 ,crim9al p5alties = ! misuse ( a ,social ,security numb] 7a7 ,prohibition ( wrongful use z p]sonal id5tification numb] ,no p]son may obta9 any individual's ,social ,security numb] = purposes ( locat+ or id5tify+ an individual ) ! int5t to physically injure1 h>m1 or use ! id5tity ( ! individual = any illegal purpose4 7b7 ,crim9al sanctions ,section #bjh7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djh7;a77 is am5d$-- 7#a7 9 p>agraph 7#h71 by ins]t+ or aft] ! semicolon2 & 7#b7 by ins]t+ aft] p>agraph 7#h7 ! foll[+3 7#i7 except z provid$ 9 subsections 7e7 & 7f7 ( section #ajbh;,b ( title #ah1 ,unit$ ,/ates ,code1 kn[+ly & willfully displays1 sells1 or pur*ases 7z ^? t]ms are def9$ 9 section #ajbh;,b7a7 ( title #ah1 ,unit$ ,/ates ,code7 any individual's ,social ,security acc\nt numb] )\t hav+ met ! pr]equisites = cons5t "u section #ajbh;,b7d7 ( title #ah1 ,unit$ ,/ates ,code2 or 7#aj7 obta9s any individual's ,social ,security numb] = ! purpose ( locat+ or id5tify+ ! individual ) ! int5t to injure or to h>m t individual1 or to use ! id5tity ( t individual = an illegal purpose2 4 #cjd4 ,civil actions & civil p5alties 7a7 ,civil action 9 ,/ate c\rts 7#a7 ,9 g5]al ,any individual aggriev$ by an act ( any p]son 9 violation ( ?is ,act or any am5dm5ts made by ?is ,act may1 if o!rwise p]mitt$ by ! laws or rules ( ! c\rt ( a ,/ate1 br+ 9 an appropriate c\rt ( t ,/ate-- 7,a7 an action to enjo9 su* violation2 7,b7 an action to recov] = actual monet>y loss f su* a violation1 or to receive up to #ejj 9 damages = ea* su* violation1 :i*ev] is great]2 or 7,c7 bo? su* actions4 ,x %all be an affirmative def5se 9 any action br\ght "u ?is p>agraph t ! def5dant has e/abli%$ & implem5t$1 ) due c>e1 reasonable practices & proc$ures to effectively prev5t violations ( ! regulations prescrib$ "u ?is ,act4 ,if ! c\rt f9ds t ! def5dant willfully or kn[+ly violat$ ! regulations prescrib$ "u ?is subsection1 ! c\rt may1 9 its discretion1 increase ! am\nt ( ! aw>d to an am\nt equal to n m ?an #c times ! am\nt available "u subp>agraph 7,b74 7#b7 ,/atute ( limitations ,an action may be comm5c$ "u ?is subsection n lat] ?an ! e>li] (-- 7,a7 #e ye>s aft] ! date on :i* ! alleg$ violation occurr$2 or 7,b7 #c ye>s aft] ! date on :i* ! alleg$ violation 0 or %\ld h be5 reasonably discov]$ by ! aggriev$ individual4 7#c7 ,nonexclusive rem$y ,! rem$y provid$ "u ?is subsection %all be 9 addition to any o!r rem$ies available to ! individual4 7b7 ,civil p5alties 7#a7 ,9 g5]al ,any p]son :o ! ,attorney ,g5]al det]m9es has violat$ any section ( ?is ,act or any ( ! am5dm5ts made by ?is ,act %all be subject1 9 addition to any o!r p5alties t may be prescrib$ by law-- 7,a7 to a civil p5alty ( n m ?an #e1jjj = ea* su* violation2 & 7,b7 to a civil p5alty ( n m ?an #ej1jjj1 if ! violations h occurr$ ) su* frequ5cy z to con/itute a g5]al bus9ess practice4 7#b7 ,det]m9ation ( violations ,any willful violation committ$ contemporane\sly ) respect to ! ,social ,security numb]s ( #b or m individuals by means ( mail1 telecommunication1 or o!rwise1 %all be treat$ z a sep>ate violation ) respect to ea* su* individual4 7#c7 ,en=cem5t proc$ures ,! provisions ( section #aabh;,a ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#g;a71 o!r ?an subsections 7a71 7b71 7f71 7h71 7i71 7j71 7m71 & 7n7 & ! fir/ s5t5ce ( subsection 7c7 ( su* section1 & ! provisions ( subsections 7d7 & 7e7 ( section #bje ( su* ,act 7#db ,u4,s4,c4 #dje7 %all apply to a civil p5alty action "u ?is subsection 9 ! same mann] z su* provisions apply to a p5alty or proce$+ "u section #aabh;,a7a7 ( su* ,act 7#db ,u4,s4,c4 #acbj;a-#g;a7a771 except t1 = purposes ( ?is p>agraph1 any ref]5ce 9 section #aabh;,a ( su* ,act 7#db ,u4,s4,c4 #acbj;a-#g;a7 to ! ,secret>y %all be deem$ to be a ref]5ce to ! ,attorney ,g5]al4 ,,iv ,/r5g!n+ laws & improv+ en=cem5t aga9/ tax-relat$ id5tity !ft #dja4 ,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 #djb4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns 7a7 ,9 g5]al ,section #fgac7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ #bej & ins]t+ #a1jjj1 & 7#b7 by /rik+ #aj1jjj & ins]t+ #ej1jjj4 7b7 ,crim9al p5alty ,section #gbaf7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #a1jjj & ins]t+ #ajj1jjj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures or uses aft] ! date ( ! enactm5t ( ?is ,act4 #djc4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud ,= any fiscal ye>1 ! ,commission] ( ,int]nal ,rev5ue may transf] n m ?an #aj1jjj1jjj to any acc\nt ( ! ,int]nal ,rev5ue ,s]vice f am\nts appropriat$ to o!r ,int]nal ,rev5ue ,s]vice acc\nts4 ,any am\nts s transf]r$ %all be us$ solely = ! purposes ( prev5t+1 detect+1 & resolv+ pot5tial cases ( tax fraud4 #djd4 ,local law en=cem5t liaison 7a7 ,e/abli%m5t ,! ,commission] ( ,int]nal ,rev5ue %all e/abli% )9 ! ,crim9al ,inve/igation ,division ( ! ,int]nal ,rev5ue ,s]vice ! position ( ,local ,law ,en=cem5t ,liaison4 7b7 ,duties ,! ,local ,law ,en=cem5t ,liaison %all s]ve z ! prim>y s\rce ( contact = ,/ate & local law en=cem5t au?orities ) respect to tax-relat$ id5tity !ft & o!r tax fraud matt]s1 hav+ duties t %all include-- 7#a7 receiv+ in=mation f ,/ate & local law en=cem5t au?orities2 7#b7 respond+ to inquiries f ,/ate & local law en=cem5t au?orities2 7#c7 adm9i/]+ au?oriz$ in=mation-%>+ initiatives ) ,/ate or local law en=cem5t au?orities & review+ ! p]=mance ( su* initiatives2 7#d7 ensur+ any in=mation provid$ ?r\gh au?oriz$ in=mation-%>+ initiatives ) ,/ate or local law en=cem5t au?orities is us$ only = ! prosecution ( id5tity !ft-relat$ crimes & n re-disclos$ to ?ird p>ties2 & 7#e7 any o!r duties z delegat$ by ! ,commission] ( ,int]nal ,rev5ue4 #dje4 ,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 ( ! ,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 #djf4 ,cl>ification ) respect to regulation ( ,f$]al tax return prep>]s 7a7 ,9 g5]al ,subsection 7a7 ( section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 regulate-- 7,a7 ! practice ( repres5tatives ( p]sons be=e ! ,dep>tm5t ( ! ,treasury2 & 7,b7 ! practice ( tax return prep>]s2 & 1 & 7#b7 9 p>agraph 7#b7-- 7,a7 by ins]t+ or tax return prep>] aft] repres5tative ea* place x appe>s1 & 7,b7 by ins]t+ or 9 prep>+ _! tax returns1 claims = refund1 or docum5ts 9 connection ) tax returns or claims = refund aft] cases 9 subp>agraph 7,d74 7b7 ,au?ority ,to sanction regulat$ tax return prep>]s ,subsection 7b7 ( section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ be=e ! ,dep>tm5t1 7#b7 by ins]t+ or tax return prep>] aft] repres5tative ea* place x appe>s1 & 7#c7 9 p>agraph 7#d71 by /rik+ misleads or ?reat5s & all t foll[s & ins]t+ misleads or ?reat5s-- 7,a7 any p]son be+ repres5t$ or any prospective p]son be+ repres5t$2 or 7,b7 any p]son or prospective p]son ^: tax return1 claim = refund1 or docum5t 9 connection ) a tax return or claim = refund1 is be+ or may be prep>$4 4 7c7 ,tax return prep>] def9$ ,section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,tax return prep>] ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m tax return prep>] has ! mean+ giv5 su* t]m "u section #ggja7;a77#cf7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,tax return ,! t]m tax return has ! mean+ giv5 to ! t]m return "u section #ffif7;e77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#c7 ,claim = refund ,! t]m claim = refund has ! mean+ giv5 su* t]m "u section #ffif7;e77#b7 ( su* ,code4 4 #djg4 ,au!ntication ( us]s ( electronic s]vices acc\nts 7a7 ,9 g5]al ,! ,commission] ( ,int]nal ,rev5ue %all e/abli% a program to v]ify ! id5tity ( any individual op5+ an e-,s]vices acc\nt ) ! ,int]nal ,rev5ue ,s]vice be=e su* individual is able to use ! e-,s]vices tools4 7b7 ,report ,! ,commission] ( ,int]nal ,rev5ue %all report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives1 n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 on any fur!r legislative recomm5dations to prev5t fraud relat+ to ! ,int]nal ,rev5ue ,s]vice e-,s]vices tools1 includ+ an au?oriz$ e-file provid] program4 #djh4 ,id5tity v]ification by tax return prep>]s requir$ 7a7 ,9 g5]al ,section #ffie ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,failure ,to v]ify taxpay] id5tity ,any p]son :o is a tax return prep>] ) respect to any return or claim = refund :o fails to v]ify 79 su* mann] & ) su* docum5tation z ! ,secret>y %all provide7 ! id5tity ( ! taxpay] ) respect to su* return or claim = refund %all pay a p5alty ( #ejj = ea* su* failure4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to returns or claims = refund fil$ aft] ,decemb] #ca1 #bjad4 ,v ,accel]at+ transition to a real-"t tax sy/em t protects taxpay]s & r$uces fraud #eja4 ,improvem5t 9 access to in=mation 9 ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes 7a7 ,9 g5]al ,p>agraph 7#c7 ( section #dec7;i7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fec7;i77 is am5d$ to read z foll[s3 7#c7 ,adm9i/ration ( ,f$]al tax laws ,! ,secret>y ( ! ,treasury %all h access to ! in=mation 9 ! ,national ,directory ( ,new ,hires = purposes ( adm9i/]+ ! ,int]nal ,rev5ue ,code ( #aihf4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #ejb4 ,plan ( action = transition+ to a real-"t tax sy/em ,n lat] ?an #bgj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all submit to ,congress a report analyz+ & outl9+ options & pot5tial timel9es = mov+ t[>d a tax sy/em t r$uces burd5s on taxpay]s & decreases tax fraud ?r\gh real-"t in=mation mat*+4