,i #aae? ,,congress #b;d ,session ,h4 ,r4 #edde ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #aj1 #bjah,mr4 ,bi%op ( ,mi*igan 7= himself & ,ms4 ,del,bene7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to improve cyb]security & taxpay] id5tity protection1 & mod]nize ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! #ba/ ,c5tury ,,irs ,act4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4 ,title ,i--,cyb]security & id5tity protection ,sec4 #aja4 ,public-private p>tn]%ip to address id5tity !ft refund fraud4 ,sec4 #ajb4 ,recomm5dations ( ,electronic ,tax ,adm9i/ration ,advisory ,committee reg>d+ id5tity !ft refund fraud4 ,sec4 #ajc4 ,in=mation %>+ & analysis c5t]4 ,sec4 #ajd4 ,compliance by contractors ) confid5tiality safegu>ds4 ,sec4 #aje4 ,report on electronic paym5ts4 ,title ,,ii--,developm5t ( in=mation te*nology ,sec4 #bja4 ,managem5t ( ,int]nal ,rev5ue ,s]vice in=mation te*nology4 ,sec4 #bjb4 ,developm5t ( onl9e acc\nts & portals4 ,sec4 #bjc4 ,int]net plat=m = ,=m #ajii fil+s4 ,title ,,iii--,mod]nization ( cons5t-bas$ income v]ification sy/em ,sec4 #cja4 ,disclosure ( taxpay] in=mation = ?ird-p>ty income v]ification4 ,sec4 #cjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation4 ,title ,,iv--,exp&$ use ( electronic sy/ems ,sec4 #dja4 ,electronic fil+ ( returns4 ,sec4 #djb4 ,uni=m /&>ds = ! use ( electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s4 ,sec4 #djc4 ,paym5t ( taxes by debit & cr$it c>ds4 ,i ,cyb]security & id5tity protection #aja4 ,public-private p>tn]%ip to address id5tity !ft refund fraud ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all "w collaboratively ) ! public & private sectors to protect taxpay]s f id5tity !ft refund fraud4 #ajb4 ,recomm5dations ( ,electronic ,tax ,adm9i/ration ,advisory ,committee reg>d+ id5tity !ft refund fraud ,! ,secret>y ( ! ,treasury %all ensure t ! advisory gr\p conv5$ by ! ,secret>y pursuant to section #bjja7;b77#b7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7commonly kn[n z ! ,electronic ,tax ,adm9i/ration ,advisory ,committee7 /udies 7includ+ by provid+ organiz$ public =ums7 & makes recomm5dations to ! ,secret>y reg>d+ me?ods to prev5t id5tity !ft & refund fraud4 #ajc4 ,in=mation %>+ & analysis c5t] 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may p>ticipate 9 an in=mation %>+ & analysis c5t] to c5tralize1 /&>dize1 & enhance data compilation & analysis to facilitate %>+ actionable data & in=mation ) respect to id5tity !ft tax refund fraud4 7b7 ,developm5t ( p]=mance metrics ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all develop metrics = measur+ ! success ( su* c5t] 9 detect+ & prev5t+ id5tity !ft tax refund fraud4 7c7 ,disclosure 7#a7 ,9 g5]al ,section #fajc7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,disclosure ( return in=mation = purposes ( cyb]security & ! prev5tion ( id5tity !ft tax refund fraud 7,a7 ,9 g5]al ,"u su* proc$ures & subject to su* conditions z ! ,secret>y may prescribe1 ! ,secret>y may disclose specifi$ return in=mation to specifi$ ,,isac p>ticipants to ! ext5t t ! ,secret>y det]m9es su* disclosure is 9 fur!rance ( effective ,f$]al tax adm9i/ration relat+ to ! detection or prev5tion ( id5tity !ft tax refund fraud1 validation ( taxpay] id5tity1 au!ntication ( taxpay] returns1 or detection or prev5tion ( cyb]security ?reats4 7,b7 ,specifi$ ,,isac p>ticipants ,= purposes ( ?is p>agraph-- 7i7 ,9 g5]al ,! t]m specifi$ ,,isac p>ticipant means-- 7,i7 any p]son designat$ by ! ,secret>y z hav+ prim>y responsibility = a function p]=m$ ) respect to ! in=mation %>+ & analysis c5t] describ$ 9 section #djc7;a7 ( ! #ba/ ,c5tury ,,irs ,act1 & 7,,ii7 any p]son subject to ! requirem5ts ( section #gbaf & :i* is a p>ticipant 9 su* in=mation %>+ & analysis c5t]4 7ii7 ,in=mation %>+ agreem5t ,su* t]m %all n include any p]son unless su* p]son has ent]$ into a writt5 agreem5t ) ! ,secret>y sett+ =? ! t]ms & conditions = ! disclosure ( in=mation to su* p]son "u ?is p>agraph1 includ+ requirem5ts reg>d+ ! protection & safegu>d+ ( su* in=mation by su* p]son4 7,c7 ,specifi$ return in=mation ,= purposes ( ?is p>agraph1 ! t]m specifi$ return in=mation means-- 7i7 9 ! case ( a return :i* is 9 connection ) a case ( pot5tial id5tity !ft refund fraud-- 7,i7 9 ! case ( su* return fil$ electronically1 ! int]net protocol address1 device id5tification1 email doma9 "n1 spe$ ( completion1 me?od ( au!ntication1 refund me?od1 & su* o!r return in=mation relat$ to ! electronic fil+ *>act]i/ics ( su* return z ! ,secret>y may id5tify = purposes ( ?is subclause1 & 7,,ii7 9 ! case ( su* return prep>$ by a tax return prep>]1 id5tify+ in=mation ) respect to su* tax return prep>]1 includ+ ! prep>] taxpay] id5tification numb] & electronic fil] id5tification numb] ( su* prep>]1 7ii7 9 ! case ( a return :i* is 9 connection ) a case ( a id5tity !ft refund fraud :i* has be5 confirm$ by ! ,secret>y 7pursuant to su* proc$ures z ! ,secret>y may provide71 ! in=mation ref]r$ to 9 subclauses 7,i7 & 7,,ii7 ( clause 7i71 ! "n & taxpay] id5tification numb] ( ! taxpay] z x appe>s on ! return1 & any bank acc\nt & r\t+ in=mation provid$ = mak+ a refund 9 connection ) su* return1 & 7iii7 9 ! case ( any cyb]security ?reat to ! ,int]nal ,rev5ue ,s]vice1 in=mation simil> to ! in=mation describ$ 9 subclauses 7,i7 & 7,,ii7 ( clause 7i7 ) respect to su* ?reat4 7,d7 ,re/riction on use ( disclos$ in=mation 7i7 ,designat$ ?ird p>ties ,any return in=mation receiv$ by a p]son describ$ 9 subp>agraph 7,b77i77,i7 %all be us$ only = ! purposes ( & to ! ext5t necess>y 9-- 7,i7 p]=m+ ! function su* p]son is designat$ to p]=m "u su* subp>agraph1 7,,ii7 facilitat+ disclosures au?oriz$ "u subp>agraph 7,a7 to p]sons describ$ 9 subp>agraph 7,b77i77,,ii71 & 7,,iii7 facilitat+ disclosures au?oriz$ "u subsection 7d7 to p>ticipants 9 su* in=mation %>+ & analysis c5t]4 7ii7 ,return prep>]s ,any return in=mation receiv$ by a p]son describ$ 9 subp>agraph 7,b77i77,,ii7 %all be treat$ = purposes ( section #gbaf z in=mation furni%$ to su* p]son =1 or 9 connection )1 ! prep>ation ( a return ( ! tax impos$ "u *apt] #a4 7,e7 ,data protection & safegu>ds ,return in=mation disclos$ "u ?is p>agraph %all be subject to su* protections & safegu>ds z ! ,secret>y may require 9 regulations or o!r guidance or 9 ! writt5 agreem5t ref]r$ to 9 subp>agraph 7,b77ii74 ,su* writt5 agreem5t %all include a requirem5t t any unau?oriz$ access to in=mation disclos$ "u ?is p>agraph1 & any brea* ( any sy/em 9 :i* su* in=mation is held1 be report$ to ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration4 4 7#b7 ,application ( civil & crim9al p5alties 7,a7 ,section #fajc7;a77#c7 is am5d$ by /rik+ subsection 7k77#aj7 & ins]t+ p>agraph 7#aj7 or 7#ac7 ( subsection 7k74 7,b7 ,section #gbac7;a77#b7 is am5d$ by ins]t+ or 7#ac7 aft] 7k77#aj74 #ajd4 ,compliance by contractors ) confid5tiality safegu>ds 7a7 ,9 ,g5]al ,section #fajc7p7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,disclosure to contractors & o!r ag5ts ,not)/&+ any o!r provision ( ?is section1 no return or return in=mation %all be disclos$ to any contractor or o!r ag5t ( a ,f$]al1 ,/ate1 or local ag5cy unless su* ag5cy1 to ! satisfaction ( ! ,secret>y-- 7,a7 has requirem5ts 9 effect :i* require ea* su* contractor or o!r ag5t :i* w\ld h access to returns or return in=mation to provide safegu>ds 7)9 ! mean+ ( p>agraph 7#d77 to protect ! confid5tiality ( su* returns or return in=mation1 7,b7 agrees to conduct an on-site review e #c ye>s 7or a mid-po9t review 9 ! case ( contracts or agreem5ts ( less ?an #c ye>s 9 duration7 ( ea* contractor or o!r ag5t to det]m9e compliance ) su* requirem5ts1 7,c7 submits ! f9d+s ( ! mo/ rec5t review conduct$ "u subp>agraph 7,b7 to ! ,secret>y z "p ( ! report requir$ by p>agraph 7#d77;,e71 & 7,d7 c]tifies to ! ,secret>y = ! mo/ rec5t annual p]iod t su* contractor or o!r ag5t is 9 compliance ) all su* requirem5ts4 ,! c]tification requir$ by subp>agraph 7,d7 %all include ! "n & address ( ea* contractor & o!r ag5t1 a description ( ! contract or agreem5t ) su* contractor or o!r ag5t1 & ! duration ( su* contract or agreem5t4 ,! requirem5ts ( ?is p>agraph %all n apply to disclosures pursuant to subsection 7n7 = purposes ( ,f$]al tax adm9i/ration4 4 7b7 ,con=m+ ,am5dm5t ,section #fajc7p77#h77;,b7 is am5d$ by ins]t+ or p>agraph 7#i7 aft] subp>agraph 7,a74 7c7 ,effective ,date ,! am5dm5ts made by ?is subsection %all apply to disclosures made aft] ,decemb] #ca1 #bjbb4 #aje4 ,report on electronic paym5ts ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y 7or ! ,secret>y's delegate71 9 coord9ation ) ! ,bureau ( ,fiscal ,s]vice & ! ,int]nal ,rev5ue ,s]vice1 & 9 consultation ) private sector f9ancial in/itutions1 %all submit a writt5 report to ,congress describ+ h[ ! gov]nm5t c utilize new paym5t plat=ms to increase ! numb] ( tax refunds paid by electronic funds transf]4 ,su* report %all weigh ! int]e/s ( r$uc+ id5tity !ft tax refund fraud1 r$uc+ ! ,f$]al ,gov]nm5t's co/s 9 deliv]+ tax refunds1 ! co/s & any associat$ fees *>g$ to taxpay]s 7includ+ mon?ly & po9t-(-s]vice fees7 to access _! tax refunds1 ! impact on individuals :o d n h access to f9ancial acc\nts or in/itutions1 & ensur+ paym5ts are made to acc\nts at a f9ancial in/itution t complies ) section #ba ( ! ,f$]al ,deposit ,insurance ,act1 *apt] #b ( title ,i ( ,public ,law #ia-ejh1 & sub*apt] ,,ii ( *apt] #ec ( title #ca1 ,unit$ ,/ates ,code 7commonly ref]r$ to collectively z ! ,bank ,secrecy ,act7 & ! ,,usa ,,patriot ,act4 ,su* report %all include any legislative recomm5dations necess>y to accompli% ^! goals4 ,,ii ,developm5t ( in=mation te*nology #bja4 ,managem5t ( ,int]nal ,rev5ue ,s]vice in=mation te*nology 7a7 ,duties & responsibilities ( ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] ,section #ghjc is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7#a7 ,9 g5]al ,!re %all be 9 ! ,int]nal ,rev5ue ,s]vice an ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7h]eaft] ref]r$ to 9 ?is subsection z ! ,,irs ,,cio7 :o %all be appo9t$ by ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,c5traliz$ responsibility = ,int]nal ,rev5ue ,s]vice in=mation te*nology ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice 7& ! ,secret>y7 %all act ?r\gh ! ,,irs ,,cio ) respect to all developm5t1 implem5tation1 & ma9t5ance ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice4 ,any ref]5ce 9 ?is subsection to ! ,,irs ,,cio :i* directs ! ,,irs ,,cio to take any action1 or to assume any responsibility1 %all be treat$ z a ref]5ce to ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice act+ ?r\gh ! ,,irs ,,cio4 7#c7 ,g5]al duties & responsibilities ,! ,,irs ,,cio %all-- 7,a7 be responsible = ! developm5t1 implem5tation1 & ma9t5ance ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 7,b7 ensure t ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice is secure & integrat$1 7,c7 ma9ta9 op]ational control ( all in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 7,d7 be ! pr9cipal advocate = ! in=mation te*nology ne$s ( ! ,int]nal ,rev5ue ,s]vice1 & 7,e7 consult ) ! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice to ensure t ! in=mation te*nology acquir$ = ! ,int]nal ,rev5ue ,s]vice is consi/5t )-- 7i7 ! goals & requirem5ts specifi$ 9 subp>agraphs 7,a7 ?r\gh 7,d71 & 7ii7 ! /rategic plan develop$ "u p>agraph 7#d74 7#d7 ,/rategic plan 7,a7 ,9 g5]al ,! ,,irs ,,cio %all develop & implem5t a multiye> /rategic plan = ! in=mation te*nology ne$s ( ! ,int]nal ,rev5ue ,s]vice4 ,su* plan %all-- 7i7 include p]=mance measurem5ts ( su* te*nology & ( ! implem5tation ( su* plan1 7ii7 include a plan = an integrat$ ent]prise ar*itecture ( ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice1 7iii7 include & take into acc\nt ! res\rces ne$$ to accompli% su* plan1 7iv7 take into acc\nt plann$ major acquisitions ( in=mation te*nology by ! ,int]nal ,rev5ue ,s]vice1 includ+ ,cu/om] ,acc\nt ,data ,eng9e #b & ! ,ent]prise ,case ,managem5t ,sy/em1 & 7v7 align ) ! ne$s & /rategic plan ( ! ,int]nal ,rev5ue ,s]vice4 7,b7 ,plan updates ,! ,,irs ,,cio %all1 n less frequ5tly ?an annually1 review & update ! /rategic plan "u subp>agraph 7,a7 7includ+ ! plan = an integrat$ ent]prise ar*itecture describ$ 9 subp>agraph 7,a77ii77 to take into acc\nt ! developm5t ( new in=mation te*nology & ! ne$s ( ! ,int]nal ,rev5ue ,s]vice4 7#e7 ,scope ( au?ority 7,a7 ,in=mation te*nology ,= purposes ( ?is subsection1 ! t]m in=mation te*nology has ! mean+ giv5 su* t]m by section #aaaja ( title #dj1 ,unit$ ,/ates ,code4 7,b7 ,int]nal ,rev5ue ,s]vice ,any ref]5ce 9 ?is subsection to ! ,int]nal ,rev5ue ,s]vice includes a ref]5ce to all compon5ts ( ! ,int]nal ,rev5ue ,s]vice1 includ+-- 7i7 ! ,(fice ( ! ,taxpay] ,advocate1 7ii7 ! ,crim9al ,inve/igation ,division ( ! ,int]nal ,rev5ue ,s]vice1 & 7iii7 except z o!rwise provid$ by ! ,secret>y ) respect to in=mation te*nology relat$ to matt]s describ$ 9 subsection 7b77#c77;,b71 ! ,(fice ( ! ,*ief ,c\nsel4 4 7b7 ,indep5d5t v]ification & validation ( ! ,cu/om] ,acc\nt ,data ,eng9e #b & ,ent]prise ,case ,managem5t ,sy/em 7#a7 ,9 g5]al ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all ent] into a contract ) an indep5d5t review] to v]ify & validate ! implem5tation plans 7includ+ ! p]=mance mile/ones & co/ e/imates includ$ 9 su* plans7 develop$ = ! ,cu/om] ,acc\nt ,data ,eng9e #b & ! ,ent]prise ,case ,managem5t ,sy/em4 7#b7 ,deadl9e = completion ,su* contract %all require t su* v]ification & validation be complet$ n lat] ?an ! date :i* is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 7#c7 ,application to phases ( ,,cade #b 7,a7 ,9 g5]al ,p>agraphs 7#a7 & 7#b7 %all n apply to phase #a ( ! ,cu/om] ,acc\nt ,data ,eng9e #b & %all apply sep>ately to ea* o!r phase4 7,b7 ,deadl9e = complet+ plans ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all complete ! developm5t ( plans = all phases ( ! ,cu/om] ,acc\nt ,data ,eng9e #b4 7,c7 ,deadl9e = completion ( v]ification & validation ( plans ,9 ! case ( any phase aft] phase #b ( ! ,cu/om] ,acc\nt ,data ,eng9e #b1 p>agraph 7#b7 %all be appli$ by sub/itut+ ! date on :i* ! plan = su* phase 0 complet$ = ! date ( ! enactm5t ( ?is ,act4 7c7 ,coord9ation ( ,,irs ,,cio & ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice 7#a7 ,9 g5]al ,! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice %all-- 7,a7 id5tify all significant ,,irs in=mation te*nology acquisitions & provide writt5 notification to ! ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7h]eaft] ref]r$ to 9 ?is subsection z ! ,,irs ,,cio7 ( ea* su* acquisition 9 advance ( su* acquisition1 & 7,b7 regul>ly consult ) ! ,,irs ,,cio reg>d+ acquisitions ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 includ+ meet+ ) ! ,,irs ,,cio reg>d+ su* acquisitions ^u reque/4 7#b7 ,significant ,,irs in=mation te*nology acquisitions ,= purposes ( ?is subsection1 ! t]m significant ,,irs in=mation te*nology acquisitions means-- 7,a7 any acquisition ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice 9 excess ( #a1jjj1jjj1 & 7,b7 su* o!r acquisitions ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice 7or categories ( su* acquisitions7 z ! ,,irs ,,cio1 9 consultation ) ! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice1 may id5tify4 7#c7 ,scope ,t]ms us$ 9 ?is subsection :i* are also us$ 9 section #ghjc7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by subsection 7a77 %all h ! same mean+ z :5 us$ 9 su* section4 #bjb4 ,developm5t ( onl9e acc\nts & portals 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all-- 7#a7 develop secure individualiz$ onl9e acc\nts to provide s]vices to taxpay]s & _! designat$ return prep>]s1 includ+ obta9+ taxpay] in=mation1 mak+ paym5t ( taxes1 %>+ docum5tation1 & 7to ! ext5t feasible7 address+ & correct+ issues1 & 7#b7 develop a process = ! acceptance ( tax =ms1 & support+ docum5tation1 9 digital or o!r electronic =mat4 7b7 ,electronic s]vices treat$ z supplem5tal2 application ( security /&>ds ,! ,secret>y %all ensure t ! processes describ$ 9 subsection 7a7-- 7#a7 are a supplem5t to1 & n a replacem5t =1 o!r s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to taxpay]s1 includ+ face-to-face taxpay] assi/ance & s]vices provid$ by phone1 & 7#b7 comply ) applicable security /&>ds & guidel9es4 7c7 ,process = develop+ onl9e acc\nts 7#a7 ,developm5t ( plan ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all submit to ,congress a writt5 report describ+ ! ,secret>y's plan = develop+ ! secure individualiz$ onl9e acc\nts describ$ 9 subsection 7a77#a74 ,su* plan %all address ! feasibility ( taxpay]s address+ & correct+ issues ?r\gh su* acc\nts & :e!r access to su* acc\nts %\ld be re/rict$ & 9 :at mann]4 7#b7 ,deadl9e ,! ,secret>y %all make e reasonable ef=t to make ! secure individualiz$ onl9e acc\nts describ$ 9 subsection 7a77#a7 available to taxpay]s by ,decemb] #ca1 #bjbc4 #bjc4 ,int]net plat=m = ,=m #ajii fil+s 7a7 ,9 g5]al ,n lat] ?an ,janu>y #a1 #bjbc1 ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all make available an ,int]net website or o!r electronic m$ia1 ) a us] int]face & functionality simil> to ! ,bus9ess ,s]vices ,onl9e ,suite ( ,s]vices provid$ by ! ,social ,security ,adm9i/ration1 t w provide access to res\rces & guidance provid$ by ! ,int]nal ,rev5ue ,s]vice & w all[ p]sons to-- 7#a7 prep>e & file ,=ms #ajii1 7#b7 prep>e ,=ms #ajii = di/ribution to recipi5ts o!r ?an ! ,int]nal ,rev5ue ,s]vice1 & 7#c7 ma9ta9 a record ( complet$ & submitt$ ,=ms #ajii4 7b7 ,electronic s]vices treat$ z supplem5tal2 application ( security /&>ds ,! ,secret>y %all ensure t ! s]vices describ$ 9 subsection 7a7-- 7#a7 are a supplem5t to1 & n a replacem5t =1 o!r s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to taxpay]s1 & 7#b7 comply ) applicable security /&>ds & guidel9es4 ,,iii ,mod]nization ( cons5t-bas$ income v]ification sy/em #cja4 ,disclosure ( taxpay] in=mation = ?ird-p>ty income v]ification 7a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! close ( ! #b-ye> p]iod describ$ 9 subsection 7d77#a71 ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all implem5t a program to ensure t any qualifi$ disclosure-- 7#a7 is fully automat$ & accompli%$ ?r\gh ! ,int]net1 & 7#b7 is accompli%$ 9 z close to real-"t z is practicable4 7b7 ,qualifi$ disclosure ,= purposes ( ?is section1 ! t]m qualifi$ disclosure means a disclosure "u section #fajc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf ( returns or return in=mation by ! ,secret>y to a p]son seek+ to v]ify ! income or cr$itwor?9ess ( a taxpay] :o is a borr[] 9 ! process ( a loan application4 7c7 ,application ( security /&>ds ,! ,secret>y %all ensure t ! program describ$ 9 subsection 7a7 complies ) applicable security /&>ds & guidel9es4 7d7 ,us] fee 7#a7 ,9 g5]al ,dur+ ! #b-ye> p]iod beg9n+ on ! fir/ day ( ! #f? cal5d> mon? beg9n+ aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all assess & collect a fee = qualifi$ disclosures 79 addition to any o!r fee assess$ & collect$ = su* disclosures7 at su* rates z ! ,secret>y det]m9es are suffici5t to cov] ! co/s relat$ to implem5t+ ! program describ$ 9 subsection 7a71 includ+ ! co/s ( any necess>y infra/ructure or te*nology4 7#b7 ,deposit ( collections ,am\nts receiv$ f fees assess$ & collect$ "u p>agraph 7#a7 %all be deposit$ 91 & cr$it$ to1 an acc\nt solely = ! purpose ( c>ry+ out ! activities describ$ 9 subsection 7a74 ,su* am\nts %all be available to c>ry out su* activities )\t ne$ ( fur!r appropriation & )\t fiscal ye> limitation4 #cjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation 7a7 ,9 g5]al ,section #fajc7;c7 is am5d$ by add+ at ! end ! foll[+3 ,p]sons designat$ by ! taxpay] "u ?is subsection to receive return in=mation %all n use ! in=mation = any purpose o!r ?an ! express purpose = :i* cons5t 0 grant$ & %all n disclose return in=mation to any o!r p]son )\t ! express p]mission (1 or reque/ by1 ! taxpay]44 7b7 ,application ( p5alties ,section #fajc7;a77#c7 is am5d$ by ins]t+ subsection 7c71 aft] return in=mation "u4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 ,,iv ,exp&$ use ( electronic sy/ems #dja4 ,electronic fil+ ( returns 7a7 ,9 g5]al ,section #fjaa7;e77#b77;,a7 is am5d$ by /rik+ #bej & ins]t+ ! applicable numb] (4 7b7 ,applicable numb] ,section #fjaa7;e7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,applicable numb] ,= purposes ( p>agraph 7#b77;,a71 ! applicable numb] %all be det]m9$ 9 accordance ) ! foll[+ table3 7,a7 9 ! case ( cal5d> ye>s be=e #bjbj1 #bej1 7,b7 9 ! case ( cal5d> ye> #bjbj1 #ajj1 & 7,c7 9 ! case ( cal5d> ye>s aft] #bjbj1 #aj4 4 7c7 ,returns fil$ by a tax return prep>] ,section #fjaa7;e77#c7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,exception = c]ta9 prep>es locat$ 9 areas )\t int]net access ,! ,secret>y may waive ! requirem5t ( subp>agraph 7,a7 if ! ,secret>y det]m9es1 on ! basis ( an application by ! tax return prep>]1 t ! prep>] _c meet su* requirem5t by reason ( be+ locat$ 9 a geographic area :i* does n h access to int]net s]vice 7o!r ?an dial-up or satellite s]vice74 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #djb4 ,uni=m /&>ds = ! use ( electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s ,section #fjfa7;b77#c7 is am5d$ to read z foll[s3 7#c7 ,publi%$ guidance 7,a7 ,9 g5]al ,! ,secret>y %all publi% guidance z appropriate to def9e & implem5t any waiv] ( ! signature requirem5ts or any me?od adopt$ "u p>agraph 7#a74 7,b7 ,electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s ,n lat] ?an #f mon?s aft] ! date ( ! enactm5t ( ?is subp>agraph1 ! ,secret>y %all publi% guidance to e/abli% uni=m /&>ds & proc$ures = ! acceptance ( taxpay]s' signatures appe>+ 9 electronic =m ) respect to any reque/ = disclosure ( a taxpay]'s return or return in=mation "u section #fajc7;c7 to a practition] or any p[] ( attorney grant$ by a taxpay] to a practition]4 7,c7 ,practition] ,= purposes ( subp>agraph 7,b71 ! t]m practition] means any individual 9 good /&+ :o is regulat$ "u section #ccj ( title #ca1 ,unit$ ,/ates ,code4 4 #djc4 ,paym5t ( taxes by debit & cr$it c>ds 7a7 ,9 g5]al ,section #fcaa7;d77#b7 is am5d$ by add+ at ! end ! foll[+3 ,! prec$+ s5t5ce %all n apply to ! ext5t t ! ,secret>y ensures t any su* fee or o!r consid]ation is fully rec\p$ by ! ,secret>y 9 ! =m ( fees paid to ! ,secret>y by p]sons pay+ taxes impos$ "u subtitle ,a ) cr$it1 debit1 or *>ge c>ds pursuant to su* contract4 ,not)/&+ ! prec$+ s5t5ce1 ! ,secret>y %all seek to m9imize ! am\nt ( any fee or o!r consid]ation t ! ,secret>y pays "u any su* contract44