,i #aae? ,,congress #a/ ,session ,h4 ,r4 #dci ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #aa1 #bjag,mr4 ,r5acci 7= himself1 ,mr4 ,lewis ( ,georgia1 ,mr4 ,kelly ( ,p5nsylvania1 ,mr4 ,kilm]1 ,mr4 ,buc%on1 ,mr4 ,b>letta1 ,mr4 ,diaz-,bal>t1 ,mr4 ,meehan1 ,mr4 ,co/ello ( ,p5nsylvania1 ,mr4 ,tib]i1 ,mr4 ,roskam1 ,mrs4 ,com/ock1 ,mr4 ,joyce ( ,ohio1 & ,mr4 ,rei*]t7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,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 ,id5tity ,refund ,fraud ,prev5tion ,act ( #bjag4 #b4 ,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 #c4 ,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] & include ) t notice-- 7,a7 in/ructions to ! taxpay] ab\t fil+ a police report2 & 7,b7 ! =ms ! taxpay] mu/ submit to all[ inve/igat+ law en=cem5t (ficials to access ! taxpay]'s p]sonal in=mation2 & 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 #d4 ,report on electronic fil+ opt out ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all submit a feasibility /udy to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate describ+ 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 t taxpay] or a p]son purport+ to be t taxpay]4 ,! /udy %all be submitt$ )9 #ahj days aft] ! date ( ! enactm5t ( ?is ,act & %\ld also include a recomm5dation on :e!r to implem5t su* a program4 #e4 ,use ( in=mation 9 ,d ,n ,pay ,initiative 9 prev5tion ( id5tity !ft refund fraud ,! ,secret>y ( ! ,treasury1 & ! ,secret>y's delegate1 %all use ! in=mation available "u ! ,d ,n ,pay ,initiative e/abli%$ "u section #e ( ! ,improp] ,paym5ts ,elim9ation & ,recov]y ,improvem5t ,act ( #bjab 7#ca ,u4,s4,c4 #ccba note7 to help prev5t id5tity !ft refund fraud4 #f4 ,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$4 #g4 ,report on id5tity !ft refund fraud 7a7 ,9 g5]al ,n lat] ?an ,septemb] #cj1 #bjah1 & biannually !reaft] ?r\gh ,septemb] #cj1 #bjbc1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on ! ext5t & nature ( fraud involv+ ! use ( a misappropriat$ 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 in=mation on bo? ! av]age & maximum am\nts ( "t t elaps$ be=e ! cases ( victims ( su* fraud 7 resolv$2 & 7#c7 discuss+ ,int]nal ,rev5ue ,s]vice ef=ts associat$ ) o!r av5ues = address+ id5tity !ft refund fraud4 7b7 ,additional requirem5ts ,9 addition1 ea* report %all provide an update on ! implem5tation ( ?is ,act & id5tify ! ne$ = any fur!r legislation to protect taxpay] id5tities4 7c7 ,progress on outrea* & education ,9 ! fir/ biannual report on id5tity !ft refund fraud "u subsection 7a71 ! ,secret>y 7or ! ,secret>y's delegate7 %all include-- 7#a7 an assessm5t ( ! ag5cy's progress on id5tity !ft outrea* & education to ! private sector1 ,/ate ag5cies1 & ext]nal organizations2 & 7#b7 ! results ( a feasibility /udy on ! co/s & b5efits to enhanc+ its taxpay] au!ntication approa* to ! electronic tax return fil+ process4 #h4 ,in=mation %>+ & analysis c5t] 7a7 ,9 g5]al ,! ,secret>y 7or ! ,secret>y's delegate7 %all e/abli% an in=mation %>+ & analysis c5t] to c5tralize1 /&>dize1 & enhance data compilation & analysis to facilitate %>+ actionable data & in=mation ) respect to id5tity !ft4 7b7 ,report ,n lat] ?an #a ye> aft] e/abli%m5t ( ! in=mation %>+ & analysis c5t]1 ! ,secret>y 7or ! ,secret>y's delegate7 %all submit a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ,committee on ,f9ance ( ! ,s5ate on ! in=mation %>+ & analysis c5t] describ$ 9 subsection 7a74 ,! report %all include ! data t 0 %>$1 ! use ( su* data1 & ! results ( ! data %>+ & analysis c5t] 9 combat+ id5tity !ft4 #i4 ,local law en=cem5t liaison 7a7 ,e/abli%m5t ,! ,commission] ( ,int]nal ,rev5ue %all e/abli% )9 ! ,crim9al ,inve/igation ,division ( ! ,int]nal ,rev5ue ,s]vice ! position ( ,local ,law ,en=cem5t ,liaison4 7b7 ,duties ,! ,local ,law ,en=cem5t ,liaison %all s]ve z ! prim>y s\rce ( contact = ,/ate & local law en=cem5t au?orities ) respect to tax-relat$ id5tity !ft1 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 su* o!r duties relat+ to tax-relat$ id5tity !ft prev5tion z are delegat$ by ! ,commission] ( ,int]nal ,rev5ue4 #aj4 ,,irs phone scam report 7a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,inspector ,g5]al = ,tax ,adm9i/ration1 9 consultation ) ! ,f$]al ,communications ,commission & ! ,f$]al ,trade ,commission1 %all submit a report to ,congress reg>d+ id5tity !ft phone scams "u :i* individuals attempt to obta9 p]sonal in=mation ov] ! phone f taxpay]s by falsely claim+ to be call+ f or on behalf ! ,int]nal ,rev5ue ,s]vice4 7b7 ,cont5ts ( report ,su* report %all include-- 7#a7 a description ( ! nature & =m ( su* scams2 7#b7 an e/imate ( ! numb] ( taxpay]s contact$ pursuant to1 & ! numb] ( taxpay]s :o h be5 victims (1 su* scams2 7#c7 an e/imate ( ! am\nt ( wrongful paym5ts obta9$ f su* scams2 & 7#d7 details ( pot5tial solutions to combat & prev5t su* scams1 includ+ be/ practices f ! private sector & te*nological solutions4 #aa4 ,provid+ id5tity !ft prev5tion in=mation :ile on hold ) ,int]nal ,rev5ue ,s]vice ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all ensure t if a taxpay] is on hold ) ! ,int]nal ,rev5ue ,s]vice on a taxpay] s]vice telephone call ! foll[+ in=mation is provid$3 7#a7 ,basic in=mation ab\t common id5tity !ft tax scams4 7#b7 ,directions on :]e to report su* activity4 7#c7 ,tips on h[ to protect aga9/ id5tity !ft tax scams4 #ab4 ,no additional funds au?oriz$ ,no additional funds are au?oriz$ to c>ry out ! requirem5ts ( ?is ,act & ! am5dm5ts made by ?is ,act4 ,su* requirem5ts %all be c>ri$ out us+ am\nts o!rwise au?oriz$4