I 

112TH CONGRESS 

1ST SESSION H. R. 1069 

To amend the Internal Revenue Code of 1986 to provide an election for 

unmarried, nonitemizing individuals to have their returns prepared by 

the Secretary of the Treasury, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 14, 2011 

Mr. COOPER introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

an election for unmarried, nonitemizing individuals to 

have their returns prepared by the Secretary of the 

Treasury, 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. RETURNS PREPARED BY SECRETARY. 

4 (a) IN GENERAL.—Section 6020 of the Internal Rev5 enue Code of 1986 is amended by adding at the end the 

6 following new subsection: 

7 ‘‘(c) MANDATORY PREPARATION OF RETURN BY

8 SECRETARY.— 


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1 ‘‘(1) IN GENERAL.—If an eligible individual— 

2 ‘‘(A) makes an election under this sub3 section with respect to a return of tax imposed 

4 by chapter 1 for any taxable year, and 

5 ‘‘(B) discloses such information relating to 

6 such return as the Secretary may require, 

7 the Secretary shall prepare such return, which, being 

8 signed by such individual, may be received by the 

9 Secretary as the return of such individual for such 

10 taxable year. 

11 ‘‘(2) ELIGIBLE INDIVIDUAL.—For purposes of 

12 this subsection, the term ‘eligible individual’ means, 

13 with respect to any taxable year, an individual 

14 who— 

15 ‘‘(A) is described in section 1(c) (relating 

16 to unmarried individuals (other than surviving 

17 spouses and heads of households)), and 

18 ‘‘(B) does not have gross income derived 

19 from a trade or business of the taxpayer for the 

20 taxable year. 

21 ‘‘(3) EFFECT OF ELECTION.—If an individual 

22 makes an election under this subsection with respect 

23 to a return, such individual shall, for purposes of 

24 such return, be treated as an individual described in 


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1 section 63(b) (relating to individuals who do not 

2 itemize their deductions). 

3 ‘‘(4) NONBINDING NATURE OF THE ELECTION

4 ON TAXPAYER.—A return prepared at the taxpayer’s 

5 election pursuant to paragraph (1) is not valid until 

6 filed. An individual may elect to have a return pre7 pared under paragraph (1) but elect not to file that 

8 return. The Secretary may not use either the elec9 tion or failure to sign in any way that disadvantages 

10 the taxpayer.’’. 

11 (b) REPORT.—Not later than August 31, 2013, the 

12 Secretary of the Treasury shall submit to the Congress 

13 a report containing the following: 

14 (1) The number of returns prepared pursuant 

15 to section 6020(c) of the Internal Revenue Code of 

16 1986. 

17 (2) The feasibility of allowing the election under 

18 such section with respect to returns of tax of other 

19 taxpayers, such as married taxpayers, heads of 

20 households, surviving spouses, and taxpayers who 

21 itemize their deductions. 

22 (3) Any necessary or appropriate changes in 

23 such Code to better facilitate the preparation of re24 turns under such section (first, without regard to 


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1 any changes described in paragraph (2), and, then, 

2 with regard to such changes). 

3 (c) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to returns required to be filed for 

5 taxable years beginning after December 31, 2011. 

Æ 


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