,,ii #aae? ,,congress #a/ ,session ,s4 #fjf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #i1 #bjag ,mr4 ,nelson 7= himself1 ,mr4 ,blum5?al1 ,ms4 ,klobu*>1 ,mrs4 ,gillibr&1 ,mr4 ,c>d91 ,mr4 ,casey1 & ,mr4 ,br[n7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to prev5t taxpay] id5tity !ft & tax refund fraud1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjag4 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 ,secret>y ,9 ?is ,act1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7d7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4 ,,title ,i--,id5tity ,!ft & ,tax ,refund ,fraud ,prev5tion ,subtitle ,a--,g5]al ,provisions ,sec4 #aja4 ,guidel9es = /ol5 id5tity refund fraud cases4 ,sec4 #ajb4 ,crim9al p5alty = misappropriat+ taxpay] id5tity 9 connection ) tax fraud4 ,sec4 #ajc4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns4 ,sec4 #ajd4 ,notification ( suspect$ id5tity !ft4 ,sec4 #aje4 ,local law en=cem5t liaison4 ,subtitle ,b--,adm9i/rative ,au?ority ,to ,prev5t ,id5tity ,!ft & ,tax ,refund ,fraud ,sec4 #aaa4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud4 ,sec4 #aab4 ,/reaml9$ critical pay au?ority = in=mation te*nology positions4 ,sec4 #aac4 ,access to ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes4 ,sec4 #aad4 ,use ( in=mation 9 ,d ,n ,pay ,initiative 9 prev5tion ( id5tity !ft refund fraud4 ,sec4 #aae4 ,m9imum /&>ds = pr(essional tax prep>]s4 ,sec4 #aaf4 ,s5se ( ! ,s5ate on /r5g!n$ p5alties & en=cem5t = imp]sonat+ an ,,irs (ficial or ag5t4 ,subtitle ,c--,reports ,sec4 #aba4 ,,irs ,report on /ol5 id5tity refund fraud4 ,sec4 #abb4 ,report on /atus ( ! ,id5tity ,!ft ,tax ,refund ,fraud ,in=mation ,%>+ & ,analysis ,c5t]4 ,sec4 #abc4 ,report on ,,irs impo/] phone scam4 ,,title ,,ii--,improvem5ts to ,electronic ,fil+ ( ,tax ,returns ,sec4 #bja4 ,/udy on feasibility ( block+ electronically fil$ tax returns4 ,sec4 #bjb4 ,enhancem5ts to ,,irs ,,p9 ,program4 ,sec4 #bjc4 ,increas+ electronic fil+ ( returns4 ,sec4 #bjd4 ,int]net plat=m = ,=m #ajii fil+s4 ,sec4 #bje4 ,requirem5t t electronically prep>$ pap] returns include scannable code4 ,sec4 #bjf4 ,au!ntication ( us]s ( electronic s]vices acc\nts4 ,i ,id5tity ,!ft & ,tax ,refund ,fraud ,prev5tion ,a ,g5]al ,provisions #aja4 ,guidel9es = /ol5 id5tity refund fraud cases 7a7 ,9 g5]al ,n lat] ?an #f mon?s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y1 9 consultation ) ! ,national ,taxpay] ,advocate1 %all develop & implem5t publicly available guidel9es = managem5t ( cases involv+ /ol5 id5tity refund fraud 9 a mann] t r$uces ! adm9i/rative burd5 on taxpay]s :o are victims ( su* fraud4 7b7 ,/&>ds & proc$ures ,to be consid]$ ,! guidel9es describ$ 9 subsection 7a7 may include-- 7#a7 /&>ds =-- 7,a7 ! av]age l5g? ( "t 9 :i* a case involv+ /ol5 id5tity refund fraud %\ld be resolv$1 7,b7 ! maximum l5g? ( "t1 on av]age1 a taxpay] :o is a victim ( /ol5 id5tity refund fraud & is entitl$ to a tax refund :i* has be5 /ol5 %\ld h to wait to receive su* refund1 & 7,c7 ! maximum numb] ( (fices & employees )9 ! ,int]nal ,rev5ue ,s]vice ) :om a taxpay] :o is a victim ( /ol5 id5tity refund fraud %\ld be requir$ to int]act 9 ord] to resolve a case1 7#b7 /&>ds = op5+1 assign+1 reassign+1 or clos+ a case involv+ /ol5 id5tity refund fraud1 & 7#c7 proc$ures = implem5t+ & accompli%+ ! /&>ds describ$ 9 p>agraphs 7#a7 & 7#b71 & measures = evaluat+ su* proc$ures & det]m9+ :e!r su* /&>ds h be5 successfully implem5t$4 #ajb4 ,crim9al p5alty = misappropriat+ taxpay] id5tity 9 connection ) tax fraud 7a7 ,9 g5]al ,section #gbjf is am5d$-- 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 ,misappropriation ( 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 ,id5tity protection p]sonal id5tification numb] ,section #faji is am5d$ by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,id5tity protection p]sonal id5tification numb] 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m id5tify+ numb] %all include an id5tity protection p]sonal id5tification numb]1 z def9$ 9 p>agraph 7#b74 7#b7 ,def9ition ,! t]m id5tity protection p]sonal id5tification numb] means a numb] assign$ by ! ,secret>y to a taxpay] to help prev5t ! misuse ( ! social security acc\nt numb] ( ! taxpay] on fraudul5t ,f$]al income tax returns & to assi/ ! ,secret>y 9 v]ify+ a taxpay]'s id5tity4 4 7c7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply to (f5ses committ$ on or aft] ! date ( ! enactm5t ( ?is ,act4 #ajc4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns 7a7 ,9 g5]al ,section #fgac is am5d$-- 7#a7 by r$esignat+ subsections 7b7 & 7c7 z subsections 7c7 & 7d71 respectively1 & 7#b7 by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,enhanc$ p5alty = improp] use or disclosure relat+ to id5tity !ft 7#a7 ,9 g5]al ,9 ! case ( a disclosure or use describ$ 9 subsection 7a7 t is made 9 connection ) a crime relat+ to ! misappropriation ( ano!r p]son's taxpay] id5tity 7z def9$ 9 section #fajc7;b77#f771 :e!r or n su* crime involves any tax fil+1 subsection 7a7 %all be appli$-- 7,a7 by sub/itut+ #a1jjj = #bej1 & 7,b7 by sub/itut+ #ej1jjj = #aj1jjj4 7#b7 ,sep>ate application ( total p5alty limitation ,! limitation on ! total am\nt ( ! p5alty "u subsection 7a7 %all be appli$ sep>ately ) respect to disclosures or uses to :i* ?is subsection applies & to :i* x does n apply4 4 7b7 ,crim9al p5alty ,section #gbaf7;a7 is am5d$ by /rik+ #a1jjj & ins]t+ #a1jjj 7#ajj1jjj 9 ! case ( a disclosure or use to :i* section #fgac7;b7 applies74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures or uses on or aft] ! date ( ! enactm5t ( ?is ,act4 #ajd4 ,notification ( suspect$ id5tity !ft 7a7 ,9 g5]al ,*apt] #gg is am5d$ by add+ at ! end ! foll[+ new section3 #gebi4 ,notification ( suspect$ id5tity !ft ,if ! ,secret>y det]m9es t !re has be5 or may h be5 an unau?oriz$ use ( ! id5tity ( any individual1 ! ,secret>y %all1 )\t jeop>diz+ an inve/igation relat+ to tax adm9i/ration-- 7#a7 z soon z practicable1 notify ! individual ( su* det]m9ation & provide-- 7,a7 in/ructions on h[ to file a report ) law en=cem5t reg>d+ ! unau?oriz$ use ( ! id5tity ( ! individual1 7,b7 ! id5tification ( any =ms necess>y = ! individual to complete & submit to law en=cem5t to p]mit access to p]sonal in=mation ( ! individual dur+ ! inve/igation1 7,c7 in=mation reg>d+ actions ! individual may take 9 ord] to protect ! individual f h>m relat+ to su* unau?oriz$ use1 & 7,d7 an (f] ( id5tity protection measures to be provid$ to ! individual by ! ,int]nal ,rev5ue ,s]vice1 su* z ! use ( an id5tity protection p]sonal id5tification numb] 7z def9$ 9 section #faji7;e771 & 7#b7 at ! "t ! in=mation describ$ 9 p>agraph 7#a7 is provid$ 7or1 if n available at su* "t1 z soon z practicable !reaft]71 issue additional notifications to su* individual 7or su* individual's designee7 reg>d+-- 7,a7 :e!r an inve/igation has be5 initiat$ 9 reg>ds to su* unau?oriz$ use1 7,b7 :e!r ! inve/igation sub/antiat$ an unau?oriz$ use ( ! id5tity ( ! individual1 & 7,c7 :e!r-- 7i7 any action has be5 tak5 aga9/ a p]son relat+ to su* unau?oriz$ use1 or 7ii7 any ref]ral has be5 made = crim9al prosecution ( su* p]son &1 to ! ext5t su* in=mation is available1 :e!r su* p]son has be5 crim9ally *>g$ by indictm5t or in=mation4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg 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 #aje4 ,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?orities1 7#b7 respond+ to inquiries f ,/ate & local law en=cem5t au?orities1 7#c7 adm9i/]+ au?oriz$ in=mation-%>+ initiatives ) ,/ate or local law en=cem5t au?orities & review+ ! p]=mance ( su* initiatives1 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>ties1 & 7#e7 any o!r duties z delegat$ by ! ,commission] ( ,int]nal ,rev5ue4 ,b ,adm9i/rative ,au?ority ,to ,prev5t ,id5tity ,!ft & ,tax ,refund ,fraud #aaa4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud 7a7 ,9 g5]al ,= any fiscal ye>1 9 addition to any o!r au?ority to transf] am\nts appropriat$ to an ,int]nal ,rev5ue ,s]vice acc\nt1 ! ,commission] ( ,int]nal ,rev5ue 7ref]r$ to 9 ?is section z ! ,commission]7 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 fraud1 :i* may include educat+ taxpay]s ab\t common tax fraud scams & h[ to protect !mselves f su* scams4 7b7 ,limitation ,! ,commission] %all n transf] any am\nts describ$ 9 subsection 7a7 unless ! ,commission] has det]m9$ t taxpay] s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to ! public 7includ+ telephone op]ations1 =ms & publications1 & simil> types ( taxpay] assi/ance7 w n be impair$ by su* transf]4 #aab4 ,/reaml9$ critical pay au?ority = in=mation te*nology positions 7a7 ,au?ority ,section #iejc7;a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ ! ,secret>y ( ! ,treasury & all t foll[s ?r\gh e/abli% & ins]t+ ! ,secret>y ( ! ,treasury may1 dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjag & end+ on ,septemb] #cj1 #bjbb1 e/abli%1 & 7#b7 9 p>agraph 7#a77;,b71 by /rik+ ! ,int]nal ,rev5ue ,s]vice's successful accompli%m5t ( an important mission & ins]t+ ! functionality ( ! in=mation te*nology op]ations ( ! ,int]nal ,rev5ue ,s]vice4 7b7 ,recruitm5t1 ret5tion1 relocation inc5tives1 & relocation exp5ses ,section #iejd ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjag & end+ on ,septemb] #cj1 #bjbb1 & 7,b7 by ins]t+ = employees hold+ positions describ$ 9 section #iejc7;a77#a7 aft] inc5tives1 & 7#b7 9 subsection 7b7-- 7,a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjag & end+ on ,septemb] #cj1 #bjbb1 7,b7 by /rik+ employees transf]r$ or reemploy$ & ins]t+ employees hold+ positions describ$ 9 section #iejc7;a77#a7 :o are transf]r$ or reemploy$ dur+ su* p]iod1 & 7,c7 by /rik+ section #iejb or #iejc aft] ,june #a1 #aiih & ins]t+ section #iejc dur+ su* p]iod4 7c7 ,p]=mance aw>ds = s5ior executives ,section #ieje7;a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ! ,id5tity ,!ft & ,tax ,fraud ,prev5tion ,act ( #bjag & end+ on ,septemb] #cj1 #bjbb1 & 7#b7 by /rik+ significant functions & ins]t+ ! in=mation te*nology op]ations4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to paym5ts made on or aft] ! date ( ! enactm5t ( ?is ,act4 #aac4 ,access to ! ,national ,directory ( ,new ,hires = tax adm9i/ration purposes 7a7 ,9 g5]al ,p>agraph 7#c7 ( section #dec7;i7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fec7;i77 is am5d$ to read z foll[s3 7#c7 ,adm9i/ration ( ,f$]al tax laws ,! ,secret>y ( ! ,treasury %all h access to ! in=mation 9 ! ,national ,directory ( ,new ,hires solely = purposes ( adm9i/]+ ! ,int]nal ,rev5ue ,code ( #aihf4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #aad4 ,use ( in=mation 9 ,d ,n ,pay ,initiative 9 prev5tion ( id5tity !ft refund fraud ,! ,secret>y %all use ! in=mation available "u ! ,d ,n ,pay ,initiative e/abli%$ "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 #aae4 ,m9imum /&>ds = pr(essional tax prep>]s 7a7 ,9 g5]al ,subsection 7a7 ( section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 e/abli% m9imum /&>ds regulat+-- 7,a7 ! practice ( repres5tatives ( p]sons be=e ! ,dep>tm5t ( ! ,treasury2 & 7,b7 ! practice ( tax return prep>]s2 & 1 & 7#b7 9 p>agraph 7#b7-- 7,a7 by ins]t+ or tax return prep>] aft] repres5tative ea* place x appe>s1 & 7,b7 by ins]t+ or 9 prep>+ _! tax returns1 claims = refund1 or docum5ts 9 connection ) tax returns or claims = refund aft] cases 9 subp>agraph 7,d74 7b7 ,au?ority ,to sanction regulat$ 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 #aaf4 ,s5se ( ! ,s5ate on /r5g!n$ p5alties & en=cem5t = imp]sonat+ an ,,irs (ficial or ag5t ,x is ! s5se ( ! ,s5ate t ! p5alties "u section #iab ( title #ah1 ,unit$ ,/ates ,code1 = imp]sonat+ an (fic] or employee act+ "u ! au?ority ( ! ,unit$ ,/ates %\ld be am5d$ to increase ! p5alties = imp]sonat+ an (ficial or ag5t ( ! ,int]nal ,rev5ue ,s]vice & en=c$ to ! fulle/ ext5t ( ! law4 ,c ,reports #aba4 ,,irs ,report on /ol5 id5tity refund fraud 7a7 ,9 g5]al ,n lat] ?an ,septemb] #cj1 #bjah1 & e ev5-numb]$ cal5d> ye> !reaft] ?r\gh ,septemb] #cj1 #bjbf1 ! ,secret>y %all report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on ! ext5t & nature ( /ol5 id5tity refund fraud "u ! ,int]nal ,rev5ue ,code ( #aihf1 z bas$ on ! mo/ rec5t data t is available4 7b7 ,cont5ts ,! report describ$ 9 subsection 7a7 %all include-- 7#a7 a discussion ( ! detection1 prev5tion1 & en=cem5t activities und]tak5 by ! ,int]nal ,rev5ue ,s]vice ) respect to su* fraud1 includ+-- 7,a7 ef=ts to combat /ol5 id5tity refund fraud1 includ+ an update on ! victims' assi/ance unit 7or any equival5t unit71 7,b7 an update on ,int]nal ,rev5ue ,s]vice ef=ts & results associat$ ) limit+ multiple refunds to ! same f9ancial acc\nt & physical address1 ) appropriate exceptions1 & 7,c7 ,int]nal ,rev5ue ,s]vice ef=ts associat$ ) o!r av5ues = address+ /ol5 id5tity refund fraud1 7#b7 in=mation reg>d+ ! av]age & maximum am\nts ( "t t elaps$ be=e resolution ( a victim's case1 7#c7 an analysis ( ways to accel]ate in=mation mat*+ 9 ord] to prev5t /ol5 id5tity refund fraud1 7#d7 an update on ! implem5tation ( ! relevant provisions ( ?is ,act & ! am5dm5ts made by ?is ,act1 & 7#e7 id5tification ( any fur!r legislation to protect taxpay] res\rces & in=mation1 includ+ prev5t+ tax refund fraud relat$ to ! ,int]nal ,rev5ue ,s]vice's e-,s]vices tools & electronic fil+ id5tification numb]s4 7c7 ,additional in=mation = ! fir/ report ,! fir/ report requir$ "u ?is section %all include-- 7#a7 an assessm5t ( ! progress made by ! ,int]nal ,rev5ue ,s]vice on id5tity !ft outrea* & education to individuals1 bus9esses1 ,/ate ag5cies1 & o!r ext]nal organizations1 & 7#b7 ! results ( a /udy on ! co/s & b5efits relat+ to enhancem5t ( ! taxpay] au!ntication approa* employ$ by ! ,int]nal ,rev5ue ,s]vice 9 ! electronic tax return fil+ process4 #abb4 ,report on /atus ( ! ,id5tity ,!ft ,tax ,refund ,fraud ,in=mation ,%>+ & ,analysis ,c5t] ,n lat] ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on-- 7#a7 :e!r ! ,id5tity ,!ft ,tax ,refund ,fraud ,in=mation ,%>+ & ,analysis ,c5t] 7ref]r$ to 9 ?is section z ! ,c5t]7 is fully op]ational1 7#b7 if ! ,c5t] is n fully op]ational1 :at /eps are necess>y = ! ,c5t] to be fully op]ational & an e/imate ( :5 ! ,c5t] w be fully op]ational1 & 7#c7 any *all5ges t rema9 = effective %>+ ( in=mation betwe5 ! public & private sectors & ef=ts t are be+ und]tak5 to address su* *all5ges4 #abc4 ,report on ,,irs impo/] phone scam 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* scams1 7#b7 an e/imate ( ! numb] ( taxpay]s contact$ pursuant to1 & ! numb] ( taxpay]s :o h be5 victims (1 su* scams1 7#c7 an e/imate ( ! am\nt ( wrongful paym5ts obta9$ f su* scams1 & 7#d7 details ( pot5tial solutions to combat & prev5t su* scams1 includ+ be/ practices f ! private sector & te*nological solutions4 ,,ii ,improvem5ts to ,electronic ,fil+ ( ,tax ,returns #bja4 ,/udy on feasibility ( block+ electronically fil$ tax returns ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on ! feasibility ( 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 anyone purport+ to be su* p]son1 includ+ a recomm5dation on :e!r to implem5t su* a program4 #bjb4 ,enhancem5ts to ,,irs ,,p9 ,program ,n lat] ?an ,july #a1 #bjai1 ! ,secret>y %all e/abli% a program to issue1 ^u reque/1 an id5tity protection p]sonal id5tification numb] 7z describ$ 9 section #faji7;e77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by section #ajb7;b7 ( ?is ,act77 to any individual aft] ! individual's id5tity has be5 v]ifi$ to ! satisfaction ( ! ,secret>y4 #bjc4 ,increas+ electronic fil+ ( returns 7a7 ,9 g5]al ,subp>agraph 7,a7 ( section #fjaa7;e77#b7 is am5d$ by /rik+ #bej & ins]t+ ! applicable numb] (4 7b7 ,applicable numb] ,subsection 7e7 ( section #fjaa is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,applicable numb] ,= purposes ( p>agraph 7#b77;,a71 ! applicable numb] is-- 7,a7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye>s be=e #bjbj1 #bej1 7,b7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjbj1 #bjj1 7,c7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjba1 #aej1 7,d7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjbb1 #ajj1 7,e7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye> #bjbc1 #ej1 & 7,f7 9 ! case ( returns & /atem5ts relat+ to cal5d> ye>s aft] #bjbc1 #bj4 4 7c7 ,returns fil$ by a tax return prep>] 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #fjaa7;e77#c7 is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,! ,secret>y %all require t any individual income tax return :i* is prep>$ & fil$ by a tax return prep>] be fil$ on magnetic m$ia4 ,! ,secret>y may waive ! requirem5t ( ! prec$+ s5t5ce if ! ,secret>y det]m9es1 on ! basis ( an application by ! tax return prep>]1 t ! prep>] _c meet su* requirem5t bas$ on te*nological con/ra9ts 7includ+ lack ( access to ! ,int]net74 4 7#b7 ,con=m+ am5dm5t ,p>agraph 7#c7 ( section #fjaa7;e7 is am5d$ by /rik+ subp>agraph 7,b7 & by r$esignat+ subp>agraph 7,c7 z subp>agraph 7,b74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns ! due date = :i* 7det]m9$ )\t reg>d to ext5sions7 is aft] ,decemb] #ca1 #bjah4 #bjd4 ,int]net plat=m = ,=m #ajii fil+s 7a7 ,9 g5]al ,n lat] ?an ,janu>y #a1 #bjbb1 ! ,secret>y %all make available an ,int]net website or o!r electronic m$ia1 simil> to ! ,bus9ess ,s]vices ,onl9e ,suite ( ,s]vices provid$ by ! ,social ,security ,adm9i/ration1 t w provide taxpay]s access to res\rces & guidance provid$ by ! ,int]nal ,rev5ue ,s]vice & w all[ taxpay]s 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 create & ma9ta9 necess>y taxpay] records4 7b7 ,e>ly implem5tation = ,=ms #ajii-,,misc ,n lat] ?an ,janu>y #a1 #bjbj1 ! ,int]net website "u subsection 7a7 %all be available 9 a p>tial =m t w all[ taxpay]s to take ! actions describ$ 9 su* subsection ) respect to ,=ms #ajii-,,misc requir$ to be fil$ or di/ribut$ by su* taxpay]s4 #bje4 ,requirem5t t electronically prep>$ pap] returns include scannable code 7a7 ,9 g5]al ,subsection 7e7 ( section #fjaa1 z am5d$ by section #bjc7;b7 ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,special rule = returns prep>$ electronically & submitt$ on pap] ,! ,secret>y %all require t any return ( tax :i* is prep>$ electronically1 b is pr9t$ & fil$ on pap]1 be> a code :i* c1 :5 scann$1 conv]t su* return to electronic =mat4 4 7b7 ,con=m+ am5dm5t ,p>agraph 7#a7 ( section #fjaa7;e7 is am5d$ by /rik+ p>agraph 7#c7 & ins]t+ p>agraphs 7#c7 & 7#f74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns ( tax ! due date = :i* 7det]m9$ )\t reg>d to ext5sions7 is aft] ,decemb] #ca1 #bjah4 #bjf4 ,au!ntication ( us]s ( electronic s]vices acc\nts ,beg9n+ #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all 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