,,ii  #aad? ,,congress  #a/ ,session    
,s4 #fgf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #i1 #bjae,mr4     
,nelson 7= himself1 ,mr4 ,br[n1 ,mr4    
,c>d91 ,mrs4 ,fe9/e91 ,mrs4 ,gillibr&1  
,ms4 ,klobu*>1 & ,mr4 ,s*um]7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,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 theft,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 schemes,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 numbers,sec4 #cja4      
,r$uc+ m$ical id5tity !ft4,sec4 #cjb4   
,prohibit+ ! display ( ,social ,security
 acc\nt numb]s on newly issu$ ,m$ic>e   
id5tification c>ds & communications     
provid$ to ,m$ic>e b5efici>ies4,sec4    
#cjc4 ,prohibition ( ! display1 sale1 or
 pur*ase ( ,social ,security            
numb]s4,sec4 #cjd4 ,crim9al p5alties = !
 misuse ( a ,social ,security           
numb]4,sec4 #cje4 ,civil actions & civil
 p5alties4,,title ,,iv--,/r5g!n+ laws & 
improv+ en=cem5t aga9/ tax-relat$       
id5tity theft,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 subp>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$-- 7,a7 9   
subp>agraph 7,a77v71 by /rik+ & at !    
end2  7,b7 9 subp>agraph 7,b71 by /rik+ 
! p]iod at ! end & ins]t+ 3 &2 &  7,c7  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,c7 require a heal? c>e  
provid] to discont9ue1 ov] an e/abli%$  
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] ! e>li] (-- 7,a7 !
 date ! ,secret>y ( ,heal? & ,human     
,s]vices implem5ts section #cjb7;b72 or 
7,b7 ! 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 ,prohibit+ ! display ( ,social    
,security acc\nt numb]s on newly issu$  
,m$ic>e id5tification c>ds &            
communications provid$ to ,m$ic>e       
b5efici>ies  7a7 ,9 g5]al ,n lat] ?an #b
 ye>s aft] ! date ( ! enactm5t ( ?is    
,act1 ! ,secret>y ( ,heal? & ,human     
,s]vices1 9 consultation ) !            
,commission] ( ,social ,security1 %all  
e/abli% & beg9 to implem5t proc$ures to 
elim9ate ! unnecess>y collection1 use1 &
 display ( ,social ,security acc\nt     
numb]s ( ,m$ic>e b5efici>ies4  7b7      
,newly issu$ m$ic>e c>ds &              
communications provid$ to b5efici>ies   
7#a7 ,newly issu$ c>ds  7,a7 ,9 g5]al ,n
 lat] ?an #d ye>s aft] ! date ( enactm5t
 ( ?is ,act1 ! ,secret>y ( ,heal? &     
,human ,s]vices1 9 consultation ) !     
,commission] ( ,social ,security1 %all  
ensure t ea* newly issu$ ,m$ic>e        
id5tification c>d meets ! requirem5ts   
describ$ 9 subp>agraph 7,b74  7,b7      
,requirem5ts  7i7 ,9 g5]al ,subject to  
clause 7ii71 ! requirem5ts describ$ 9   

?is subp>agraph are1 ) respect to a     
,m$ic>e id5tification c>d1 t ! c>d does 
n display or electronically /ore 79 an  
un5crypt$ =mat7 a ,m$ic>e b5efici>y's   
,social ,security acc\nt numb]4  7ii7   
,use ( p>tial acc\nt numb] ,! ,secret>y 
( ,heal? & ,human ,s]vices1 9           
consultation ) ! ,commission] ( ,social 
,security1 may provide = ! use ( a      
p>tial ,social ,security acc\nt numb] on
 a ,m$ic>e id5tification c>d if !       
,secret>y det]m9es t su* use does n all[
 an unacceptable risk ( fraudul5t use4  
7#b7 ,communications provid$ to         
b5efici>ies ,n lat] ?an #d ye>s aft] !  
date ( enactm5t ( ?is ,act1 ! ,secret>y 
( ,heal? & ,human ,s]vices %all prohibit
 ! display ( a ,m$ic>e b5efici>y's      
,social ,security acc\nt numb] on writt5
 or electronic communication provid$ to 
! b5efici>y unless ! ,secret>y1 9       
consultation ) ! ,commission] ( ,social 
,security1 det]m9es t inclusion (       
,social ,security acc\nt numb]s on su*  
communications is ess5tial = ! op]ation 

( ! ,m$ic>e program4  7c7 ,m$ic>e       
b5efici>y def9$ ,9 ?is section1 ! t]m   
,m$ic>e b5efici>y means an individual   
entitl$ to1 or enroll$ =1 b5efits "u "p 
,a ( title ,,xviii ( ! ,social ,security
 ,act 7#db ,u4,s4,c4 #acie;c et seq47 or
 enroll$ = b5efits "u "p ,b ( su* title 
7#db ,u4,s4,c4 #acie;j et seq474  7d7   
,con=m+ am5dm5ts  7#a7 ,ref]5ce 9 !     
,social ,security ,act ,section         
#bje7;c77#b77;,c7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #dje7;c77#b77;,c77  
is am5d$--  7,a7 by mov+ clause 7x71 z  
add$ by section #adad7;a77#b7 ( !       
,pati5t ,protection & ,af=dable ,c>e    
,act 7,public ,law #aaa-adh71 #f ems to 
! left2  7,b7 by r$esignat+ clause 7x71 
z add$ by section #b7;a77#a7 ( ! ,social
 ,security ,numb] ,protection ,act (    
#bjaj 7#db ,u4,s4,c4 #acje note71 z     
clause 7xi72  7,c7 by r$esignat+ clause 
7xi71 z add$ by section #b7;b77#a7 ( !  
,social ,security ,numb] ,protection    
,act ( #bjaj 7#db ,u4,s4,c4 #acje note71
 z clause 7xii72 &  7,d7 by add+ aft]   

clause 7xii71 z r$esignat$ by           
subp>agraph 7,c71 ! foll[+ new clause3  
7xiii7 ,subject to ! ,id5tity ,!ft &    
,tax ,fraud ,prev5tion ,act ( #bjae1    
social security acc\nt numb]s %all n be 
display$ on ,m$ic>e id5tification c>ds  
or on communications provid$ to ,m$ic>e 
b5efici>ies4  4  7#b7 ,access to        
in=mation ,section #bje7r7 ( ! ,social  
,security ,act 7#db ,u4,s4,c4 #dje7r77  
is am5d$--  7,a7 by mov+ p>agraph 7#i7  
#b ems to ! left2 &  7,b7 by add+ at !  
end ! foll[+ new p>agraph3  7#aj7 ,to   
prev5t & id5tify fraudul5t activity1 !  
,commission] %all ^u ! reque/ ( !       
,attorney ,g5]al or ^u ! reque/ ( !     
,secret>y ( ,heal? & ,human ,s]vices    
ent] into a reimbursable agreem5t ) !   
,attorney ,g5]al or ! ,secret>y to      
provide in=mation collect$ "u p>agraph  
7#a7 if--  7,a7 ! requirem5ts (         
subp>agraphs 7,a7 & 7,b7 ( p>agraph 7#c7
 are met2 &  7,b7 su* agreem5t includes 
appropriate provisions to protect !     
confid5tiality ( in=mation provid$ by ! 

,commission] "u su* agreem5t4  4  7e7   
,pilot program  7#a7 ,e/abli%m5t ,!     
,secret>y %all e/abli% a pilot program  
utiliz+ sm>t c>d te*nology to evaluate--
  7,a7 ! applicability ( sm>t c>d       
te*nology to ! ,m$ic>e program "u title 
,,xviii ( ! ,social ,security ,act 7#db 
,u4,s4,c4 #acie et seq471 includ+ !     
applicability ( su* te*nology to ,m$ic>e
 b5efici>ies or ,m$ic>e provid]s2 &     
7,b7 :e!r su* c>ds w\ld be effective 9  
prev5t+ fraud "u ! ,m$ic>e program4     
7#b7 ,implem5tation  7,a7 ,initial      
implem5tation ,! ,secret>y %all implem5t
 ! pilot program "u ?is subsection n    
lat] ?an #a ye> aft] ! date ( enactm5t (
 ?is ,act4  7,b7 ,scope & duration ,!   
,secret>y %all conduct ! pilot program--
 7i7 9 n less ?an #b ,/ates2 &  7ii7 = a
 p]iod ( n less ?an #ahj days or m ?an  
#b ye>s4  7#c7 ,report ,n lat] ?an #ab  
mon?s aft] ! completion ( ! pilot       
program "u ?is subsection1 ! ,secret>y  
%all submit to ! appropriate committees 
( ,congress & make available to ! public

 a report t includes ! foll[+3  7,a7 ,a 
summ>y ( ! pilot program & f9d+s1       
includ+--  7i7 ! co/s or sav+s to !     
,m$ic>e program z a result ( !          
implem5tation ( ! pilot program2  7ii7  
:e!r ! use ( sm>t c>d te*nology result$ 
9 improvem5ts 9 ! quality ( c>e provid$ 
to ,m$ic>e b5efici>ies "u ! pilot       
program2 &  7iii7 :e!r su* te*nology 0  
useful 9 prev5t+ or detect+ fraud1 wa/e1
 & abuse 9 ! ,m$ic>e program4  7,b7     
,recomm5dations reg>d+ :e!r ! use ( sm>t
 c>d te*nology %\ld be exp&$ "u !       
,m$ic>e program4  7#d7 ,def9itions ,9   
?is subsection3  7,a7 ,m$ic>e provid] ,!
 t]m ,m$ic>e provid] includes a provid] 
( s]vices 7z def9$ 9 section #ahfa7u7 ( 
! ,social ,security ,act 7#db ,u4,s4,c4 
#aciex7u777 & a suppli] 7z def9$ 9      
section #ahfa7;d7 ( su* ,act 7#db       
,u4,s4,c4 #aciex7d7774  7,b7 ,secret>y  
,! t]m ,secret>y means ! ,secret>y (    
,heal? & ,human ,s]vices4  7,c7 ,sm>t   
c>d ,! t]m sm>t c>d means id5tification 
us$ by a ,m$ic>e b5efici>y or a ,m$ic>e 

provid] t includes anti-fraud           
attributes4 ,su* a c>d--  7i7 may rely  
on exi/+ comm]cial data transf] networks
 or on a network ( propriet>y c>d read]s
 or databases2 &  7ii7 may include--    
7,i7 c>ds us+ te*nology adapt$ f !      
f9ancial s]vices indu/ry2  7,,ii7 c>ds  
conta9+ individual biometric            
id5tification1 provid$ t su*            
id5tification is encrypt$ & n conta9$ 9 
any c5tral database2  7,,iii7 c>ds      
adapt+ te*nology & processes utiliz$ 9 !
 ,,tric>e program "u *apt] #ee ( title  
#aj1 ,unit$ ,/ates ,code1 or by !       
,vet]ans' ,adm9i/ration2 or  7,,iv7 su* 
o!r te*nology z ! ,secret>y det]m9es    
appropriate4  #cjc4 ,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$]al ,regi/]4  #cjd4 ,crim9al       
p5alties = ! misuse ( a ,social         
,security numb]  7a7 ,prohibition (     
wrongful use z p]sonal id5tification    
numb] ,no p]son may obta9 any           
individual's ,social ,security numb] =  
purposes ( locat+ or id5tify+ an        
individual ) ! int5t to physically      
injure1 h>m1 or use ! id5tity ( !       
individual = any illegal purpose4  7b7  
,crim9al sanctions ,section #bjh7;a7 ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#djh7;a77 is am5d$--  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  #cje4 ,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