I 

114TH CONGRESS 

1ST SESSION H. R. 3832 

To amend the Internal Revenue Code of 1986 to prevent tax-related identity 

theft and tax fraud, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 26, 2015 

Mr. RENACCI (for himself, Mr. LEWIS, Mr. ROSKAM, Mr. BUCHANAN, and Mr. 

REICHERT) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to prevent 

tax-related identity theft and tax fraud, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Stolen Identify Refund 

5 Fraud Prevention Act of 2015’’. 


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1 SEC. 2. MODIFICATION OF DUE DATES FOR CERTAIN IN2 FORMATION FILING RETURNS. 

3 (a) ACCELERATED FILING OF FORMS W–2 AND W– 

4 3.— 

5 (1) IN GENERAL.—Section 6071 of the Internal 

6 Revenue Code of 1986 is amended by redesignating 

7 subsection (c) as subsection (d), and by inserting 

8 after subsection (b) the following new subsection: 

9 ‘‘(c) RETURNS RELATING TO EMPLOYEE WAGE IN10 FORMATION AND FORMS 1099–MISC.—Returns and 

11 statements made under sections 6051 and 6052, and any 

12 payments required to be reported on Form 1099–MISC 

13 with respect to nonemployee compensation, shall be filed 

14 on or before February 15 of the year following the cal15 endar year to which such returns relate.’’. 

16 (2) CONFORMING AMENDMENT.—Subsection (b) 

17 of section 6071 of such Code is amended by striking 

18 ‘‘subparts B and C of part III of this subchapter’’ 

19 and inserting ‘‘subpart B of part III of this sub20 chapter (other than returns filed on Form 1099– 

21 MISC with respect to nonemployee compensation)’’. 

22 (3) EFFECTIVE DATE.—The amendments made 

23 by this subsection shall apply to returns and state24 ments relating to calendar years beginning after the 

25 date of the enactment of this Act. 


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1 (b) STUDY AND RECOMMENDATIONS REGARDING AD2 MINISTRATIVE IMPLEMENTATION.—Not later than Janu3 ary 1, 2018, the Secretary of the Treasury shall submit 

4 to the Committee on Ways and Means of the House of 

5 Representatives and the Committee on Finance of the 

6 Senate— 

7 (1) a recommendation of whether the due dates 

8 for filing Forms W–2 and W–3 with the Internal 

9 Revenue Service and the Social Security Administra10 tion should be further accelerated in order to pre11 vent tax refund fraud, 

12 (2) recommendations for processes— 

13 (A) to match the information reported on 

14 Forms W–2 and Forms 1099–MISC for the ef15 fective processing of returns and accurate deter16 mination of refunds, and 

17 (B) to correct errors on such documents, 

18 and 

19 (3) any other recommendations the Secretary 

20 may have for accelerating information reporting, in21 cluding the identification of any other forms that 

22 should be due on an accelerated schedule, in order 

23 to prevent tax refund fraud. 


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1 SEC. 3. CENTRALIZED POINT OF CONTACT FOR IDENTITY 

2 THEFT VICTIMS. 

3 The Secretary of the Treasury, or the Secretary’s del4 egate, shall establish and maintain an office at the Inter5 nal Revenue Service and procedures to ensure that any 

6 taxpayer whose return has been delayed or otherwise ad7 versely affected due to the theft of the taxpayer’s identity 

8 has a centralized point of contact throughout the proc9 essing of his or her case. The office shall coordinate with 

10 other offices within the Internal Revenue Service to resolve 

11 the taxpayer’s case as quickly as possible. 

12 SEC. 4. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 

13 THEFT. 

14 (a) IN GENERAL.—Chapter 77 of the Internal Rev15 enue Code of 1986 is amended by adding at the end the 

16 following new section: 

17 ‘‘SEC. 7529. NOTIFICATION OF SUSPECTED IDENTITY 

18 THEFT. 

19 ‘‘If the Secretary determines that there was an unau20 thorized use of the identity of any taxpayer, the Secretary 

21 shall— 

22 ‘‘(1) as soon as practicable and without jeop23 ardizing an investigation relating to tax administra24 tion, notify the taxpayer, and 

25 ‘‘(2) if any person is criminally charged by in26 dictment or information relating to such unauthorVerDate Sep 11 2014 03:16 Oct 27, 2015 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H3832.IH H3832

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1 ized use, notify such taxpayer as soon as practicable 

2 of such charge.’’. 

3 (b) CLERICAL AMENDMENT.—The table of sections 

4 for chapter 77 of such Code is amended by adding at the 

5 end the following new item: 

‘‘Sec. 7529. Notification of suspected identity theft.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to determinations made after the 

8 date of the enactment of this Act. 

9 SEC. 5. EXTENSION OF IRS AUTHORITY TO REQUIRE TRUN10 CATED SOCIAL SECURITY NUMBERS ON 

11 FORM W–2. 

12 (a) IN GENERAL.—Paragraph (2) of section 6051(a) 

13 of the Internal Revenue Code of 1986 is amended by strik14 ing ‘‘his social security number’’ and inserting ‘‘an identi15 fying number for the employee’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 this section shall take effect on the date of the enactment 

18 of this Act. 

19 SEC. 6. ELECTRONIC FILING OPT OUT. 

20 Not later than 180 days after the date of the enact21 ment of this Act, the Secretary of the Treasury, or the 

22 Secretary’s delegate, shall implement a program under 

23 which a taxpayer who has filed an identity theft affidavit 

24 with the Secretary may elect to prevent the processing of 


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1 any Federal tax return submitted in an electronic format 

2 by the taxpayer or a person purporting to be the taxpayer. 

3 SEC. 7. CRIMINAL PENALTY FOR USING A FALSE IDENTITY 

4 IN CONNECTION WITH TAX FRAUD. 

5 (a) IN GENERAL.—Section 7206 of the Internal Rev6 enue Code of 1986 is amended— 

7 (1) by striking ‘‘Any person’’ and inserting the 

8 following: 

9 ‘‘(a) IN GENERAL.—Any person’’, and 

10 (2) by adding at the end the following new sub11 section: 

12 ‘‘(b) USE OF FALSE IDENTITY.—Any person who 

13 willfully misappropriates another person’s taxpayer iden14 tity (as defined in section 6103(b)(6)) for the purpose of 

15 making any list, return, account, statement, or other docu16 ment submitted to the Secretary under the provisions of 

17 this title shall be guilty of a felony and, upon conviction 

18 thereof, shall be fined not more than $250,000 ($500,000 

19 in the case of a corporation) or imprisoned not more than 

20 5 years, or both, together with the costs of prosecution.’’. 

21 (b) AGGRAVATED IDENTITY THEFT.—Section 

22 1028A(c) of title 18, United States Code, is amended by 

23 striking ‘‘or’’ at the end of paragraph (10), by striking 

24 the period at the end of paragraph (11) and inserting ‘‘; 


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1 or’’, and by adding at the end the following new para2 graph: 

3 ‘‘(12) section 7206(b) of the Internal Revenue 

4 Code of 1986 (relating to use of false identity in 

5 connection with tax fraud).’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to offenses committed after the 

8 date of the enactment of this Act. 

9 SEC. 8. IMPROVEMENT IN ACCESS TO INFORMATION IN 

10 THE NATIONAL DIRECTORY OF NEW HIRES. 

11 (a) IN GENERAL.—Paragraph (3) of section 453(i) 

12 of the Social Security Act (42 U.S.C. 653(i)) is amended 

13 to read as follows: 

14 ‘‘(3) ADMINISTRATION OF FEDERAL TAX LAWS

15 RELATING TO FRAUD.—The Secretary of the Treas16 ury shall have access to the information in the Na17 tional Directory of New Hires for the sole purpose 

18 of identifying and preventing fraudulent tax return 

19 filings and claims for refund under the Internal Rev20 enue Code of 1986.’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall take effect on the date of the enactment 

23 of this Act. 


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1 SEC. 9. REPEAL OF PROVISION REGARDING CERTAIN TAX 

2 COMPLIANCE PROCEDURES AND REPORTS. 

3 Section 2004 of the Internal Revenue Service Re4 structuring and Reform Act of 1998 (26 U.S.C. 6012 

5 note) is repealed. 

6 SEC. 10. REPORT ON REFUND FRAUD. 

7 Not later than September 30, 2018, and biannually 

8 thereafter through September 30, 2026, the Secretary of 

9 the Treasury (or the Secretary’s delegate) shall report to 

10 the Committee on Ways and Means of the House of Rep11 resentatives and the Committee on Finance of the Senate 

12 on the extent and nature of fraud involving the use of a 

13 misappropriated taxpayer identity with respect to claims 

14 for refund under the Internal Revenue Code of 1986 dur15 ing the preceding completed income tax filing season, and 

16 the detection, prevention, and enforcement activities un17 dertaken by the Internal Revenue Service with respect to 

18 such fraud, including— 

19 (1) detailing efforts to combat identity theft 

20 fraud, including an update on the victims’ assistance 

21 unit; 

22 (2) providing an update on Internal Revenue 

23 Service efforts and results associated with limiting 

24 multiple refunds to the same financial account and 

25 physical address, with appropriate exceptions; and 


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1 (3) discussing Internal Revenue Service efforts 

2 associated with other avenues for addressing identity 

3 theft refund fraud. 

4 In addition, each report shall provide an update on the 

5 implementation of this Act, analyze other ways to accel6 erate information matching, and identify the need for any 

7 further legislation to protect taxpayer resources and infor8 mation, including preventing tax refund fraud related to 

9 the Internal Revenue Service’s e-Services tools and elec10 tronic filing identification numbers. 

Æ 


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