,,ii  #aaeth ,,congress  #ast ,session  
,s4 #aeig  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bj1     
#bjag,mr4 ,johnson introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to permit the   
,secretary of the ,treasury and the     
,commissioner of the ,social ,security  
,administration to disclose certain     
return information related to identity  
theft1 and for other purposes4  #a4     
,short title ,this ,act may be cited as 
the ,social ,security ,identity ,defense
 ,act of #bjag4  #b4 ,disclosure of     
certain return information with respect 
to identity theft  7a7 ,in general      
,subsection 7l7 of section #fajc of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#bc7         
,disclosure of return information in    
certain cases of identity theft  ,if the
 ,secretary has reason to believe that  

there has been a fraudulent use of a    
social security account number on a     
statement described in section #fjea1   
the ,secretary shall disclose to the    
individual who was validly assigned such
 social security account number--  7,a7 
that the ,secretary has reason to       
believe that the social security account
 number assigned to such individual has 
been fraudulently used in the employment
 context1 and  7,b7 such other          
information 7other than return          
information7 as the ,secretary          
determines1 in consultation with the    
,federal ,trade ,commission1 would be   
helpful and appropriate to provide to a 
victim of identity theft4  4  7b7       
,prevention of identity theft ,in the   
case of an employee for whom the        
,commissioner of ,social ,security has  
reason to believe that the social       
security number included on any         
statement described in section #fjea7;a7
 of the ,internal ,revenue ,code of     
#aihf with respect to such employee is  

not the correct social security number  
for such employee1 the ,commissioner    
shall provide notification to the       
employer of such employee which         
includes--  7#a7 the name of the        
employee and the social security number 
included on such statements2 and  7#b7  
relevant information regarding the      
availability of the ,social ,security   
,number ,verification ,service for      
verification of social security numbers4
  #c4 ,penalties for tax-related        
identity theft  7a7 ,in general ,section
 #ajbh;,a7c7 of title #ah1 ,united      
,states ,code1 is amended-- 7#a7 by     
redesignating paragraphs 7#h7 through   
7#aa7 as paragraphs 7#aj7 through 7#ac71
 respectively2 and  7#b7 by inserting   
after paragraph 7#g7 the following new  
paragraphs3  7#h7 section #bhf 7relating
 to conspiracy to defraud the government
 with respect to claims71 section #bhg  
7relating to false1 fictitious1 or      
fraudulent claims71 section #cga        
7relating to conspiracy to commit an    

offense or to defraud the ,united       
,states71 section #ajja 7relating to    
statements or entries71 section #acda   
7relating to frauds and swindles71      
section #acdb 7relating to a fictitious 
name or address71 section #acdc         
7relating to fraud by wire1 radio1 or   
television71 or section #acdd 7relating 
to bank fraud71 if the felony violation 
is a tax-related offense punishable     
under such section2  7#i7 section #gbjf 
of the ,internal ,revenue ,code of #aihf
 7relating to fraud and false           
statements72  4  7b7 ,penalty for       
misappropriation of taxpayer            
identification numbers  7#a7 ,in general
 ,part ,i of subchapter ,b of chapter   
#fh of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new section3  #fgbj;,d4   
,misappropriation of taxpayer           
identification number ,in addition to   
any penalty provided by law1 any person 
who knowingly or willfully              
misappropriates another person's        

taxpayer identification number in       
connection with any list1 return1       
account1 statement1 or other document   
submitted to the ,secretary shall pay a 
penalty of #e1jjj4  4  7#b7 ,conforming 
amendment ,the table of sections for    
part ,i of subchapter ,b of chapter #fh 
of such ,code is amended by adding at   
the end the following new item3 ,sec4   
#fgbj;,d4 ,misappropriation of taxpayer 
identification number44  7#c7 ,effective
 date ,the amendments made by this      
subsection shall apply to returns and   
information submitted after the date of 
the enactment of this ,act4