,,ii  #aae? ,,congress  #a/ ,session    
,s4 #aeig  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bj1 #bjag,mr4   
,johnson 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 
( #bjag4  #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   
,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 #fjea1 ! ,secret>y   
%all disclose to ! individual :o 0      

validly assign$ su* social security     
acc\nt numb]--  7,a7 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,b7 su* o!r in=mation 7o!r 
?an return in=mation7 z ! ,secret>y     
det]m9es1 9 consultation ) ! ,f$]al     
,trade ,commission1 w\ld be helpful &   
appropriate to provide to a victim (    
id5tity !ft4  4  7b7 ,prev5tion (       
id5tity !ft ,9 ! case ( an employee =   
:om ! ,commission] ( ,social ,security  
has reason to believe t ! social        
security numb] includ$ 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   
#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 ( taxpay] 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 ( taxpay]             
id5tification numb] ,9 addition to any  
p5alty provid$ by law1 any p]son :o     
kn[+ly or willfully misappropriates     
ano!r p]son's taxpay] 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 ( taxpay]   
id5tification numb]44  7#c7 ,effective  
date ,! am5dm5ts made by ?is subsection 
%all apply to returns & in=mation       
submitt$ aft] ! date ( ! enactm5t ( ?is 
,act4