,,ii #aad? ,,congress #a/ ,session ,s4 #acbc ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,may #ac1 #bjae,mr4 ,johnson 7= himself1 ,mr4 ,w>n]1 & ,ms4 ,ayotte7 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 & ! ,commission] ( ! ,social ,security ,adm9i/ration 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 ( #bjae4 #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 has reason to believe 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$]al ,bureau ( ,inve/igation & ! ,attorney ,g5]al ) respect to su* fraudul5t use1 & 7,,iii7 su* o!r in=mation 7o!r ?an return in=mation7 z ! ,secret>y det]m9es1 9 consultation ) ,f$]al ,trade ,commission1 w\ld be helpful & appropriate to provide to a victim ( id5tity !ft1 & 7ii7 ! ,secret>y %all disclose to ! ,director ( ! ,f$]al ,bureau ( ,inve/igation & ! ,attorney ,g5]al-- 7,i7 su* social security acc\nt numb]1 7,,ii7 t ! ,secret>y has reason to believe t su* social security acc\nt numb] has be5 fraudul5tly us$ 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$]al ,bureau ( ,inve/igation & ! ,attorney ,g5]al may disclose in=mation receiv$ "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 ( id5tity !ft ,9 ! case ( an employee = :om ! ,commission] ( ! ,social ,security ,adm9i/ration has reason to believe t ! social security numb] includ$ on any /atem5t describ$ 9 section #fjea7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to su* employee is n ! correct social security numb] = su* employee1 ! ,commission] %all provide notification to ! employ] = su* employee :i* includes-- 7#a7 ! "n ( ! employee & ! social security numb] includ$ on su* /atem5ts2 & 7#b7 relevant in=mation reg>d+ ! availability ( ! ,social ,security ,numb] ,v]ification ,s]vice = v]ification ( social security numb]s4 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 #c4 ,p5alties = tax-relat$ id5tity !ft 7a7 ,9 g5]al ,section #ajbh;,a7c7 ( title #ah1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by r$esignat+ p>agraphs 7#h7 ?r\gh 7#aa7 z p>agraphs 7#aj7 ?r\gh 7#ac71 respectively2 & 7#b7 by ins]t+ aft] p>agraph 7#g7 ! foll[+ new p>agraphs3 7#h7 section #bhf 7relat+ to conspiracy to defraud ! gov]nm5t ) respect to claims71 section #bhg 7relat+ to false1 fictiti\s1 or fraudul5t claims71 section #cga 7relat+ to conspiracy to commit an (f5se or to defraud ! ,unit$ ,/ates71 section #ajja 7relat+ to /atem5ts or entries71 section #acda 7relat+ to frauds & sw9dles71 section #acdb 7relat+ to a fictiti\s "n or address71 section #acdc 7relat+ to fraud by wire1 radio1 or television71 or section #acdd 7relat+ to bank fraud71 if ! felony violation is a tax-relat$ (f5se puni%able "u su* section2 7#i7 section #gbjf ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to fraud & false /atem5ts72 4 7b7 ,p5alty = misappropriation ( tax id5tification numb]s 7#a7 ,9 g5]al ,"p ,i ( sub*apt] ,b ( *apt] #fh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fgbj;,d4 ,misappropriation ( tax id5tification numb] ,9 addition to any p5alty provid$ by law1 any p]son :o kn[+ly or willfully misappropriates ano!r p]son's tax id5tification numb] 9 connection ) any li/1 return1 acc\nt1 /atem5t1 or o!r docum5t submitt$ to ! ,secret>y %all pay a p5alty ( #e1jjj4 4 7#b7 ,con=m+ am5dm5t ,! table ( sections = "p ,i ( sub*apt] ,b ( *apt] #fh ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fgbj;,d4 ,misappropriation ( tax id5tification numb]44 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to returns & in=mation submitt$ aft] ! date ( ! enactm5t ( ?is ,act4