,,ii  #aai? ,,congress  #b;d ,session   
,s4 #ejgc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bb1 #bjbf,mr4   
,lujn 7= himself & ,mr4 ,cornyn7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to require !       
,secret>y ( ! ,treasury to submit fraud 
prev5tion reports & annual analyses (   
s\rces ( tax law complexity4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,tax    
,complexity & ,fraud ,prev5tion ,review 
,act4  #b4 ,reports to ,congress  7a7   
,fraud  7#a7 ,9 g5]al ,n lat] ?an ! date
 :i* is #ab mon?s aft] ! date ( enactm5t
 ( ?is ,act1 & annually !reaft]1 !      
,secret>y %all provide a report to !    
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives & ! ,committee on      
,f9ance ( ! ,s5ate reg>d+ ef=ts made by 
! ,int]nal ,rev5ue ,s]vice to id5tify1  
prev5t1 & resolve ea* type ( tax fraud1 
includ+ fir/-p]son fraud & /ol5 id5tity 
refund fraud4  7#b7 ,in=mation includ$ 9
 report ,! report describ$ 9 p>agraph   

7#a7 %all include-- 7,a7 a detail$      
description1 timel9e1 & analysis ( any  
ef=ts und]tak5 by ! ,int]nal ,rev5ue    
,s]vice & any ( ! o!r memb]s ( !        
,security ,summit dur+ ! mo/ rec5t tax  
fil+ season to address & prev5t ea* type
 ( tax fraud1 includ+-- 7i7 any specific
 in=mation or guidel9es provid$ by !    
,int]nal ,rev5ue ,s]vice to any ( ! o!r 
memb]s ( ! ,security ,summit 7& vice    
v]sa7 ) respect to tax fraud1 includ+-- 
7,i7 any be on ! look\t al]ts or o!r    
w>n+s1  7,,ii7 updat$ guidel9es or      
re/rictions1  7,,iii7 pot5tial ?reat    
analyses1  7,,iv7 specific data or      
analytics1 &  7,v7 any o!r actionable   
?reat in=mation1 &  7ii7 any specific   
recomm5dations provid$ by ! ,int]nal    
,rev5ue ,s]vice to any ( ! o!r memb]s ( 
! ,security ,summit 7& vice v]sa7 )     
respect to id5tify+1 prev5t+1 & resolv+ 
tax fraud1 includ+ any pot5tial         
improvem5ts to data1 analytics1         
in=mation %>+1 & collaboration betwe5 ! 
,int]nal ,rev5ue ,s]vice & o!r memb]s ( 

! ,security ,summit1  7,b7 a detail$    
description & timel9e ( any int]actions 
betwe5 ! ,int]nal ,rev5ue ,s]vice & any 
provid] ( tax fil+ options :i* does n   
p>ticipate 9 ! ,security ,summit1       
includ+-- 7i7 any specific in=mation or 
guidel9es provid$ by ! ,int]nal ,rev5ue 
,s]vice to su* provid] 7& vice v]sa7 )  
respect to ea* type ( tax fraud1 includ+
 any items describ$ 9 subclauses 7,i7   
?r\gh 7,v7 ( subp>agraph 7,a77i71 &     
7ii7 any specific recomm5dations provid$
 by ! ,int]nal ,rev5ue ,s]vice to su*   
provid] 7& vice v]sa7 ) respect to      
id5tify+1 prev5t+1 & resolv+ tax fraud1 
includ+ any pot5tial improvem5ts to     
data1 analytics1 in=mation %>+1 &       
collaboration betwe5 ! ,int]nal ,rev5ue 
,s]vice & su* provid]1 &  7,c7 ) respect
 to ! mo/ rec5tly complet$ tax fil+     
season-- 7i7 ) respect to ea* specific  
type or =m ( tax fraud t has be5        
id5tifi$ by ! ,int]nal ,rev5ue ,s]vice1 
any relevant data & analysis reg>d+ !   
am\nt ( su* fraud dur+ su* tax fil+     

season1 includ+ detail$ num]ical data   
reg>d+ su* fraud 9 relation to ea*      
sep>ate ,f$]al tax return =m 7includ+   
any am5d$ returns7 & ! mann] 9 :i* su*  
returns 7 fil$1 &  7ii7 ! total doll>   
am\nt ( fraudul5t claims = refund-- 7,i7
 = :i* any disbursem5t 0 errone\sly     
made1 &  7,,ii7 :i* 7 id5tifi$ &        
disall[$ prior to any disbursem5t be+   
made4  7#c7 ,publicly available ,data   
includ$ 9 ! report describ$ 9 p>agraph  
7#a7 %all be made available on ! public 
website ( ! ,int]nal ,rev5ue ,s]vice1   
provid$ t su* data is appropriately     
r$act$ by ! ,secret>y4  7b7 ,complexity 
report ,= purposes ( section #djbb ( !  
,int]nal ,rev5ue ,s]vice ,re/ructur+ &  
,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #ghja 
note71 ! submission ( ! report requir$  
"u section #ghjc7;c77#b77;,b7 ( !       
,int]nal ,rev5ue ,code ( #aihf %all n   
satisfy ! requirem5t "u subsection 7a7 (
 section #djbb ( su* ,act to conduct an 
analysis ( ! s\rces ( complexity 9      
adm9i/ration ( ! ,f$]al tax laws &      

report ! results ( su* analysis4  7c7   
,ref]5ce to ,secret>y ,= purposes ( ?is 
,act1 ! t]m ,secret>y means ! ,secret>y 
( ! ,treasury or ! ,secret>y's delegate4