II 

112TH CONGRESS 

2D SESSION S. 3432 

To prevent identity theft and tax fraud. 

IN THE SENATE OF THE UNITED STATES 

JULY 25, 2012 

Mr. NELSON of Florida (for himself and Mr. COBURN) introduced the 

following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To prevent identity theft and tax fraud. 

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 ‘‘Identity Theft and Tax 

5 Fraud Prevention Act’’. 

6 SEC. 2. CRIMINAL PENALTY FOR USING A FALSE IDENTITY 

7 IN CONNECTION WITH TAX FRAUD. 

8 (a) IN GENERAL.—Section 7206 of the Internal Rev9 enue Code of 1986 is amended— 

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

11 following: 

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


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1 (2) by adding at the end the following new sub2 section: 

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

4 willfully misappropriates another person’s taxpayer iden5 tity (as defined in section 6103(b)(6)) for the purpose of 

6 making any list, return, account, statement, or other docu7 ment submitted to the Secretary under the provisions of 

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

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

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

11 5 years, or both, together with the costs of prosecution.’’. 

12 (b) AGGRAVATED IDENTITY THEFT.—Section 

13 1028A(c) of title 18, United States Code, is amended by 

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

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

16 or’’, and by adding at the end the following new para17 graph: 

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

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

20 connection with tax fraud).’’. 

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

22 this section shall apply to offenses committed after the 

23 date of the enactment of this Act. 


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1 SEC. 3. INCREASED PENALTY FOR IMPROPER DISCLOSURE 

2 OR USE OF INFORMATION BY PREPARERS OF 

3 RETURNS. 

4 (a) IN GENERAL.—Section 6713(a) of the Internal 

5 Revenue Code of 1986 is amended— 

6 (1) by striking ‘‘$250’’ and inserting ‘‘$1,000’’, 

7 and 

8 (2) by striking ‘‘$10,000’’ and inserting 

9 ‘‘$50,000’’. 

10 (b) CRIMINAL PENALTY.—Section 7216(a) of the In11 ternal Revenue Code of 1986 is amended by striking 

12 ‘‘$1,000’’ and inserting ‘‘$100,000’’. 

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

14 this section shall apply to disclosures or uses after the date 

15 of the enactment of this Act. 

16 SEC. 4. PIN SYSTEM FOR PREVENTION OF IDENTITY THEFT 

17 TAX FRAUD. 

18 (a) IN GENERAL.—Not later than 1 year after the 

19 date of the enactment of this Act, the Secretary of the 

20 Treasury (or the Secretary’s delegate) shall implement an 

21 identity theft tax fraud prevention program under which— 

22 (1) a person who has filed an identity theft affi23 davit with the Secretary may elect— 

24 (A) to be provided with a unique personal 

25 identification number to be included on any 

26 Federal tax return filed by such person, or 


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1 (B) to prevent the processing of any Fed2 eral tax return submitted in an electronic for3 mat by a person purporting to be such person, 

4 and 

5 (2) the Secretary will provide additional identity 

6 verification safeguards for the processing of any 

7 Federal tax return filed by a person described in 

8 paragraph (1) in cases where a unique personal 

9 identification number is not included on the return. 

10 SEC. 5. AUTHORITY TO TRANSFER INTERNAL REVENUE 

11 SERVICE APPROPRIATIONS TO USE FOR TAX 

12 FRAUD ENFORCEMENT. 

13 For any fiscal year, the Commissioner of Internal 

14 Revenue may transfer not more than $10,000,000 to the 

15 ‘‘Enforcement’’ account of the Internal Revenue Service 

16 from amounts appropriated to other Internal Revenue 

17 Service accounts. Any amounts so transferred shall be 

18 used solely for the purposes of preventing and resolving 

19 potential cases of tax fraud. 

20 SEC. 6. LOCAL LAW ENFORCEMENT LIAISON. 

21 (a) ESTABLISHMENT.—The Commissioner of Inter22 nal Revenue shall establish within the Criminal Investiga23 tion Division of the Internal Revenue Service the position 

24 of Local Law Enforcement Liaison. 


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1 (b) DUTIES.—The Local Law Enforcement Liaison 

2 shall serve as the primary source of contact for State and 

3 local law enforcement authorities with respect to tax-re4 lated identity theft and other tax fraud matters, having 

5 duties that may include— 

6 (1) receiving information from State and local 

7 law enforcement authorities; 

8 (2) responding to inquiries from State and local 

9 law enforcement authorities; 

10 (3) administering authorized information-shar11 ing initiatives with State or local law enforcement 

12 authorities; and 

13 (4) any other duties as delegated by the Com14 missioner of Internal Revenue. 

15 SEC. 7. REPORT ON TAX FRAUD. 

16 Subsection (a) of section 7803 of the Internal Rev17 enue Code of 1986 is amended by adding at the end the 

18 following new paragraph: 

19 ‘‘(4) ANNUAL REPORT ON TAX FRAUD.—The 

20 Commissioner shall submit to the Committee on Fi21 nance of the Senate and the Committee on Ways 

22 and Means of the House of Representatives an an23 nual report detailing— 

24 ‘‘(A) the number of reports of tax fraud 

25 and suspected tax fraud received from State 


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1 and local law enforcement agencies in the pre2 ceding year, and 

3 ‘‘(B) the actions taken in response to such 

4 reports.’’. 

5 SEC. 8. STUDY ON THE USE OF PREPAID DEBIT CARDS AND 

6 COMMERCIAL TAX PREPARATION SOFTWARE 

7 IN TAX FRAUD. 

8 (a) IN GENERAL.—The Comptroller General of the 

9 United States shall conduct a study to examine the role 

10 of prepaid debit cards and commercial tax preparation 

11 software in facilitating fraudulent tax returns through 

12 identity theft. 

13 (b) REPORT.—Not later than 1 year after the date 

14 of the enactment of this Act, the Comptroller General of 

15 the United States shall submit to the Committee on Fi16 nance of the Senate and the Committee on Ways and 

17 Means of the House of Representatives a report with the 

18 results of the study conducted under subsection (a), to19 gether with any recommendations. 

20 SEC. 9. RESTRICTION ON ACCESS TO THE DEATH MASTER 

21 FILE. 

22 (a) IN GENERAL.—The Secretary of Commerce shall 

23 not disclose information contained on the Death Master 

24 File to any person with respect to any individual who has 

25 died at any time during the calendar year in which the 


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1 request for disclosure is made or the succeeding 2 calendar 

2 years unless such person is certified under the program 

3 established under subsection (b). 

4 (b) CERTIFICATION PROGRAM.— 

5 (1) IN GENERAL.—The Secretary of Commerce 

6 shall establish a program— 

7 (A) to certify persons who are eligible to 

8 access the information described in subsection 

9 (a) contained on the Death Master File, and 

10 (B) to perform periodic and unscheduled 

11 audits of certified persons to determine the 

12 compliance by such certified persons with the 

13 requirements of the program. 

14 (2) CERTIFICATION.—A person shall not be cer15 tified nor remain certified under the program estab16 lished under paragraph (1) unless— 

17 (A) the Secretary of Commerce determines 

18 that access to the information described in sub19 section (a) is appropriate because such person 

20 has— 

21 (i) a legitimate fraud prevention inter22 est, or 

23 (ii) a legitimate business purpose pur24 suant to a law, governmental rule, regula25 tion, or fiduciary duty, and 


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1 (B) the Secretary of Commerce verifies 

2 that such person has facilities and procedures 

3 in place to safeguard such information, and ex4 perience in maintaining the confidentiality, se5 curity, and appropriate use of such information. 

6 (3) FEES.—The Secretary of Commerce shall 

7 establish under section 9701 of title 31, United 

8 States Code, for the charge of fees sufficient to 

9 cover all costs associated with evaluating applica10 tions for certification and auditing, inspecting, and 

11 monitoring certified persons under the program. 

12 (c) IMPOSITION OF PENALTY.—Any person who is 

13 certified under the program established under subsection 

14 (b), who receives information described in subsection (a), 

15 and who during the period of time described in subsection 

16 (a)— 

17 (1) discloses such information to any other per18 son, or 

19 (2) uses any such information for any purpose 

20 not listed under subsection (b)(2)(A), 

21 shall pay a penalty of $1,000 for each such disclosure or 

22 use, but the total amount imposed under this subsection 

23 on such a person for any calendar year shall not exceed 

24 $50,000. 


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1 (d) EXEMPTION FROM FREEDOM OF INFORMATION

2 ACT REQUIREMENT WITH RESPECT TO CERTAIN

3 RECORDS OF DECEASED INDIVIDUALS.— 

4 (1) IN GENERAL.—The Social Security Admin5 istration shall not be compelled to disclose to any 

6 person who is not certified under the program estab7 lished under subsection (b) the information de8 scribed in subsection (a). 

9 (2) TREATMENT OF INFORMATION.—For pur10 poses of section 552 of title 5, United States Code, 

11 this section shall be considered a statute described 

12 in subsection (b)(3)(B) of such section 552. 

13 SEC. 10. PROHIBITING THE DISPLAY OF SOCIAL SECURITY 

14 ACCOUNT NUMBERS ON NEWLY ISSUED 

15 MEDICARE IDENTIFICATION CARDS AND 

16 COMMUNICATIONS PROVIDED TO MEDICARE 

17 BENEFICIARIES. 

18 (a) IN GENERAL.—Not later than 2 years after the 

19 date of enactment of this Act, the Secretary of Health and 

20 Human Services, in consultation with the Commissioner 

21 of Social Security, shall establish and begin to implement 

22 procedures to eliminate the unnecessary collection, use, 

23 and display of Social Security account numbers of Medi24 care beneficiaries. 


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1 (b) NEWLY ISSUED MEDICARE CARDS AND COMMU2 NICATIONS PROVIDED TO BENEFICIARIES.— 

3 (1) NEWLY ISSUED CARDS.— 

4 (A) IN GENERAL.—Not later than 4 years 

5 after the date of enactment of this Act, the Sec6 retary of Health and Human Services, in con7 sultation with the Commissioner of Social Secu8 rity, shall ensure that each newly issued Medi9 care identification card meets the requirements 

10 described in subparagraph (B). 

11 (B) REQUIREMENTS.— 

12 (i) IN GENERAL.—Subject to clauses 

13 (ii) and (iii), the requirements described in 

14 this subparagraph are, with respect to a 

15 Medicare identification card, that the card 

16 does not display or electronically store (in 

17 an unencrypted format) a Medicare bene18 ficiary’s Social Security account number. 

19 (ii) EXCEPTION.—The Secretary may 

20 waive the requirements under clause (i) in 

21 the case where the health insurance claim 

22 number of a beneficiary is the Social Secu23 rity number of the beneficiary, the bene24 ficiary’s spouse, or another individual. 


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1 (iii) USE OF PARTIAL ACCOUNT NUM2 BER.—The Secretary of Health and 

3 Human Services, in consultation with the 

4 Commissioner of Social Security, may pro5 vide for the use of a partial Social Security 

6 account number on a Medicare identifica7 tion card if the Secretary determines that 

8 such use does not allow an unacceptable 

9 risk of fraudulent use. 

10 (2) COMMUNICATIONS PROVIDED TO BENE11 FICIARIES.—Not later than 4 years after the date of 

12 enactment of this Act, the Secretary of Health and 

13 Human Services shall prohibit the display of a Medi14 care beneficiary’s Social Security account number on 

15 written or electronic communication provided to the 

16 beneficiary unless the Secretary, in consultation with 

17 the Commissioner of Social Security, determines 

18 that inclusion of Social Security account numbers on 

19 such communications is essential for the operation of 

20 the Medicare program. 

21 (c) MEDICARE BENEFICIARY DEFINED.—In this sec22 tion, the term ‘‘Medicare beneficiary’’ means an individual 

23 who is entitled to, or enrolled for, benefits under part A 

24 of title XVIII of the Social Security Act or enrolled under 

25 part B of such title. 


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1 (d) CONFORMING AMENDMENTS.— 

2 (1) REFERENCE IN THE SOCIAL SECURITY

3 ACT.—Section 205(c)(2)(C) of the Social Security 

4 Act (42 U.S.C. 405(c)(2)(C)) is amended— 

5 (A) by moving clause (x), as added by sec6 tion 1414(a)(2) of the Patient Protection and 

7 Affordable Care Act (Public Law 111–148), 6 

8 ems to the left; 

9 (B) by redesignating clause (x), as added 

10 by section 2(a)(1) of the Social Security Num11 ber Protection Act of 2010 (42 U.S.C. 1305 

12 note), as clause (xii); and 

13 (C) by adding after clause (xii), as redesig14 nated by subparagraph (B), the following new 

15 clause: 

16 ‘‘(xiii) Subject to section 203 of the Medicare and 

17 Medicaid Fighting Fraud and Abuse to Save Taxpayers’ 

18 Dollars Act, social security account numbers shall not be 

19 displayed on Medicare identification cards or on commu20 nications provided to Medicare beneficiaries.’’. 

21 (2) ACCESS TO INFORMATION.—Section 205(r) 

22 of the Social Security Act (42 U.S.C. 405(r)) is 

23 amended by adding at the end the following new 

24 paragraph: 


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1 ‘‘(10) To prevent and identify fraudulent activity, the 

2 Commissioner shall upon the request of the Attorney Gen3 eral or upon the request of the Secretary of Health and 

4 Human Services enter into a reimbursable agreement with 

5 the Attorney General or the Secretary to provide informa6 tion collected under paragraph (1) if— 

7 ‘‘(A) the requirements of subparagraphs (A) 

8 and (B) of paragraph (3) are met; and 

9 ‘‘(B) such agreement includes appropriate pro10 visions to protect the confidentiality of information 

11 provided by the Commissioner under such agree12 ment.’’. 

13 (e) PILOT PROGRAM.— 

14 (1) ESTABLISHMENT.—The Secretary shall es15 tablish a pilot program utilizing smart card tech16 nology to evaluate— 

17 (A) the applicability of smart card tech18 nology to the Medicare program under title 

19 XVIII of the Social Security Act (42 U.S.C. 

20 1395 et seq.), including the applicability of such 

21 technology to Medicare beneficiaries or Medi22 care providers; and 

23 (B) whether such cards would be effective 

24 in preventing fraud under the Medicare pro25 gram. 


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1 (2) IMPLEMENTATION.— 

2 (A) INITIAL IMPLEMENTATION.—The Sec3 retary shall implement the pilot program under 

4 this subsection not later than 1 year after the 

5 date of enactment of this Act. 

6 (B) SCOPE AND DURATION.—The Sec7 retary shall conduct the pilot program— 

8 (i) in not less than 2 States; and 

9 (ii) for a period of not less than 180 

10 days or more than 2 years. 

11 (3) REPORT.—Not later than 12 months after 

12 the completion of the pilot program under this sub13 section, the Secretary shall submit to the appro14 priate committees of Congress and make available to 

15 the public a report that includes the following: 

16 (A) A summary of the pilot program and 

17 findings, including— 

18 (i) the costs or savings to the Medi19 care program as a result of the implemen20 tation of the pilot program; 

21 (ii) whether the use of smart card 

22 technology resulted in improvements in the 

23 quality of care provided to Medicare bene24 ficiaries under the pilot program; and 


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1 (iii) whether such technology was use2 ful in preventing or detecting fraud, waste, 

3 and abuse in the Medicare program. 

4 (B) Recommendations regarding whether 

5 the use of smart card technology should be ex6 panded under the Medicare program. 

7 (4) DEFINITIONS.—In this subsection: 

8 (A) MEDICARE BENEFICIARY.—The term 

9 ‘‘Medicare beneficiary’’ means an individual en10 titled to, or enrolled for, benefits under part A 

11 of title XVIII of the Social Security Act (42 

12 U.S.C. 1395c et seq.) or enrolled for benefits 

13 under part B of such title (42 U.S.C. 1395j et 

14 seq.). 

15 (B) MEDICARE PROVIDER.—The term 

16 ‘‘Medicare provider’’ includes a provider of serv17 ices (as defined in section 1861(u) of the Social 

18 Security Act (42 U.S.C. 1395x(u))) and a sup19 plier (as defined in section 1861(d) of such Act 

20 (42 U.S.C. 1395x(d))). 

21 (C) SECRETARY.—The term ‘‘Secretary’’ 

22 means the Secretary of Health and Human 

23 Services. 

24 (D) SMART CARD.—The term ‘‘smart 

25 card’’ means identification used by a Medicare 


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1 beneficiary or a Medicare provider that includes 

2 anti-fraud attributes. Such a card— 

3 (i) may rely on existing commercial 

4 data transfer networks or on a network of 

5 proprietary card readers or databases; and 

6 (ii) may include— 

7 (I) cards using technology adapt8 ed from the financial services indus9 try; 

10 (II) cards containing individual 

11 biometric identification, provided that 

12 such identification is encrypted and 

13 not contained in any central database; 

14 (III) cards adapting technology 

15 and processes utilized in the 

16 TRICARE program under chapter 55 

17 of title 10, United States Code, or by 

18 the Veterans’ Administration; or 

19 (IV) such other technology as the 

20 Secretary determines appropriate. 


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1 SEC. 11. IMPROVE AND MAKE PERMANENT THE PROVISION 

2 AUTHORIZING THE INTERNAL REVENUE 

3 SERVICE TO DISCLOSE CERTAIN RETURNS 

4 AND RETURN INFORMATION TO CERTAIN 

5 PRISON OFFICIALS. 

6 (a) IN GENERAL.—Paragraph (10) of section 

7 6103(k) of the Internal Revenue Code of 1986 is amended 

8 to read as follows: 

9 ‘‘(10) DISCLOSURE OF CERTAIN RETURNS AND

10 RETURN INFORMATION TO CERTAIN PRISON OFFI11 CIALS.— 

12 ‘‘(A) IN GENERAL.—Under such proce13 dures as the Secretary may prescribe, the Sec14 retary may disclose to officers and employees of 

15 the Federal Bureau of Prisons and of any State 

16 agency charged with the responsibility for ad17 ministration of prisons any returns or return 

18 information with respect to individuals incarcer19 ated in Federal or State prison systems whom 

20 the Secretary has determined may have filed or 

21 facilitated the filing of a false or fraudulent re22 turn to the extent that the Secretary deter23 mines that such disclosure is necessary to per24 mit effective Federal tax administration. 

25 ‘‘(B) DISCLOSURE TO CONTRACTOR-RUN

26 PRISONS.—Under such procedures as the SecVerDate Mar 15 2010 04:33 Jul 26, 2012 Jkt 019200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\S3432.IS S3432

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1 retary may prescribe, the disclosures authorized 

2 by subparagraph (A) may be made to contrac3 tors responsible for the operation of a Federal 

4 or State prison on behalf of such Bureau or 

5 agency. 

6 ‘‘(C) RESTRICTIONS ON USE OF DIS7 CLOSED INFORMATION.—Any return or return 

8 information received under this paragraph shall 

9 be used only for the purposes of and to the ex10 tent necessary in taking administrative action 

11 to prevent the filing of false and fraudulent re12 turns, including administrative actions to ad13 dress possible violations of administrative rules 

14 and regulations of the prison facility and in ad15 ministrative and judicial proceedings arising 

16 from such administrative actions. 

17 ‘‘(D) RESTRICTIONS ON REDISCLOSURE

18 AND DISCLOSURE TO LEGAL REPRESENTA19 TIVES.—Notwithstanding subsection (h)— 

20 ‘‘(i) RESTRICTIONS ON REDISCLO21 SURE.—Except as provided in clause (ii), 

22 any officer, employee, or contractor of the 

23 Federal Bureau of Prisons or of any State 

24 agency charged with the responsibility for 

25 administration of prisons shall not disclose 


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1 any information obtained under this para2 graph to any person other than an officer 

3 or employee or contractor of such Bureau 

4 or agency personally and directly engaged 

5 in the administration of prison facilities on 

6 behalf of such Bureau or agency. 

7 ‘‘(ii) DISCLOSURE TO LEGAL REP8 RESENTATIVES.—The returns and return 

9 information disclosed under this paragraph 

10 may be disclosed to the duly authorized 

11 legal representative of the Federal Bureau 

12 of Prisons, State agency, or contractor 

13 charged with the responsibility for admin14 istration of prisons, or of the incarcerated 

15 individual accused of filing the false or 

16 fraudulent return who is a party to an ac17 tion or proceeding described in subpara18 graph (C), solely in preparation for, or for 

19 use in, such action or proceeding.’’. 

20 (b) CONFORMING AMENDMENTS.— 

21 (1) Paragraph (3) of section 6103(a) of the In22 ternal Revenue Code of 1986 is amended by insert23 ing ‘‘subsection (k)(10),’’ after ‘‘subsection 

24 (e)(1)(D)(iii),’’. 


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1 (2) Paragraph (4) of section 6103(p) of such 

2 Code is amended— 

3 (A) by inserting ‘‘subsection (k)(10),’’ be4 fore ‘‘subsection (l)(10),’’ in the matter pre5 ceding subparagraph (A), 

6 (B) by inserting ‘‘subsection (k)(10) or’’ 

7 before ‘‘subsection (l)(10),’’ in subparagraph 

8 (F)(i), and 

9 (C) by inserting ‘‘subsection (k)(10) or’’ 

10 before ‘‘subsection (l)(10),’’ both places it ap11 pears in the matter following subparagraph 

12 (F)(iii). 

13 (3) Paragraph (2) of section 7213(a) of such 

14 Code is amended by inserting ‘‘(k)(10),’’ before 

15 ‘‘(l)(6),’’. 

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

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

18 of this Act. 

19 SEC. 12. TREASURY REPORT ON INFORMATION SHARING 

20 BARRIERS WITH RESPECT TO IDENTITY 

21 THEFT. 

22 (a) REVIEW.— 

23 (1) IN GENERAL.—The Secretary of the Treas24 ury (or the Secretary’s delegate) shall review wheth25 er current Federal tax laws and regulations related 


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1 to the confidentiality and disclosure of return infor2 mation prevent the effective enforcement of local, 

3 State, and Federal identity theft statutes. The re4 view shall consider whether greater information 

5 sharing between the Internal Revenue Service and 

6 State and local law enforcement authorities would 

7 improve the enforcement of criminal laws at all lev8 els of government. 

9 (2) CONSULTATION.—In conducting the review 

10 under paragraph (1), the Secretary of the Treasury 

11 (or the Secretary’s delegate) shall solicit the views 

12 of, and consult with, State and local law enforce13 ment officials. 

14 (b) REPORT.—Not later than 180 days after the date 

15 of enactment of this Act, the Secretary of the Treasury 

16 (or the Secretary’s delegate) shall submit a report with 

17 the results of the review conducted under subsection (a), 

18 along with any legislative recommendations, to the Com19 mittee on Finance of the Senate and the Committee on 

20 Ways and Means of the House of Representatives. 

Æ 


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