I 

111TH CONGRESS 

2D SESSION H. R. 5050 

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 

APRIL 15, 2010 

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 person, may be received by the Sec9 retary as the return of such person for such taxable 

10 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 (b) REPORT.—Not later than August 31, 2012, the 

4 Secretary of the Treasury shall submit to the Congress 

5 a report containing the following: 

6 (1) The number of returns prepared pursuant 

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

8 1986. 

9 (2) The feasiblity of allowing the election under 

10 such section with respect to returns of tax of other 

11 taxpayers, such as married taxpayers, heads of 

12 households, surviving spouses, and taxpayers who 

13 itemize their deductions. 

14 (3) Any necessary or appropriate changes in 

15 such Code to better facilitate the preparation of re16 turns under such section (first, without regard to 

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

18 with regard to such changes). 

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

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

21 taxable years beginning after December 31, 2010. 

Æ 


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