IB 

Union Calendar No. 49 

110TH CONGRESS 

1ST SESSION H. R. 1677 

[Report No. 110–84] 

To amend the Internal Revenue Code of 1986 to enhance taxpayer protections 

and outreach. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 26, 2007 

Mr. RANGEL (for himself and Mr. LEWIS of Georgia) introduced the following 

bill; which was referred to the Committee on Ways and Means 

APRIL 16, 2007 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on March 26, 2007] 

A BILL 

To amend the Internal Revenue Code of 1986 to enhance 

taxpayer protections and outreach. 

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; ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Taxpayer Protection Act of 2007’’. 


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1 (b) AMENDMENT OF 1986 CODE.—Except as otherwise 

2 expressly provided, whenever in this Act an amendment or 

3 repeal is expressed in terms of an amendment to, or repeal 

4 of, a section or other provision, the reference shall be consid5 ered to be made to a section or other provision of the Inter6 nal Revenue Code of 1986. 

7 (c) TABLE OF CONTENTS.—The table of contents for 

8 this Act is as follows: 

Sec. 1. Short title; etc. 

Sec. 2. Family business tax simplification. 

Sec. 3. Taxpayer notification of suspected identity theft. 

Sec. 4. Extension of time for return of property for wrongful levy. 

Sec. 5. Individuals held harmless on wrongful levy, etc., on individual retirement 

plan. 

Sec. 6. Clarification of IRS unclaimed refund authority. 

Sec. 7. Prohibition on IRS debt indicators for predatory refund anticipation 

loans. 

Sec. 8. Prohibition on misuse of Department of the Treasury names and symbols. 

Sec. 9. EITC outreach. 

Sec. 10. Modification of rules pertaining to FIRPTA nonforeign affidavits. 

Sec. 11. Disclosure of prisoner return information to Federal Bureau of Prisons. 

9 SEC. 2. FAMILY BUSINESS TAX SIMPLIFICATION. 

10 (a) IN GENERAL.—Section 761 (defining terms for 

11 purposes of partnerships) is amended by redesignating sub12 section (f) as subsection (g) and by inserting after sub13 section (e) the following new subsection: 

14 ‘‘(f) QUALIFIED JOINT VENTURE.— 

15 ‘‘(1) IN GENERAL.—In the case of a qualified 

16 joint venture conducted by a husband and wife who 

17 file a joint return for the taxable year, for purposes 

18 of this title— 


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1 ‘‘(A) such joint venture shall not be treated 

2 as a partnership, 

3 ‘‘(B) all items of income, gain, loss, deduc4 tion, and credit shall be divided between the 

5 spouses in accordance with their respective inter6 ests in the venture, and 

7 ‘‘(C) each spouse shall take into account 

8 such spouse’s respective share of such items as if 

9 they were attributable to a trade or business con10 ducted by such spouse as a sole proprietor. 

11 ‘‘(2) QUALIFIED JOINT VENTURE.—For purposes 

12 of paragraph (1), the term ‘qualified joint venture’ 

13 means any joint venture involving the conduct of a 

14 trade or business if— 

15 ‘‘(A) the only members of such joint venture 

16 are a husband and wife, 

17 ‘‘(B) both spouses materially participate 

18 (within the meaning of section 469(h) without 

19 regard to paragraph (5) thereof) in such trade or 

20 business, and 

21 ‘‘(C) both spouses elect the application of 

22 this subsection.’’. 

23 (b) NET EARNINGS FROM SELF-EMPLOYMENT.— 

24 (1) Subsection (a) of section 1402 (defining net 

25 earnings from self-employment) is amended by strikVerDate Aug 31 2005 22:33 Apr 16, 2007 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H1677.RH H1677

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1 ing ‘‘, and’’ at the end of paragraph (15) and insert2 ing a semicolon, by striking the period at the end of 

3 paragraph (16) and inserting ‘‘; and’’, and by insert4 ing after paragraph (16) the following new para5 graph: 

6 ‘‘(17) notwithstanding the preceding provisions 

7 of this subsection, each spouse’s share of income or 

8 loss from a qualified joint venture shall be taken into 

9 account as provided in section 761(f) in determining 

10 net earnings from self-employment of such spouse.’’. 

11 (2) Subsection (a) of section 211 of the Social 

12 Security Act (defining net earnings from self-employ13 ment) is amended by striking ‘‘and’’ at the end of 

14 paragraph (14), by striking the period at the end of 

15 paragraph (15) and inserting ‘‘; and’’, and by insert16 ing after paragraph (15) the following new para17 graph: 

18 ‘‘(16) Notwithstanding the preceding provisions 

19 of this subsection, each spouse’s share of income or 

20 loss from a qualified joint venture shall be taken into 

21 account as provided in section 761(f) of the Internal 

22 Revenue Code of 1986 in determining net earnings 

23 from self-employment of such spouse.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to taxable years beginning after Decem3 ber 31, 2006. 

4 SEC. 3. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 

5 THEFT. 

6 (a) IN GENERAL.—Chapter 77 (relating to miscella7 neous provisions) is amended by adding at the end the fol8 lowing new section: 

9 ‘‘SEC. 7529. NOTIFICATION OF SUSPECTED IDENTITY 

10 THEFT. 

11 ‘‘If, in the course of an investigation under section 

12 7206 (relating to fraud and false statements) or 7207 (relat13 ing to fraudulent returns, statements, or other documents), 

14 the Secretary determines that there was or may have been 

15 an unauthorized use of the identity of the taxpayer or de16 pendents, the Secretary shall— 

17 ‘‘(1) as soon as practicable and without jeopard18 izing such investigation, notify the taxpayer of such 

19 determination, and 

20 ‘‘(2) if any person is criminally charged by in21 dictment or information under either of such sections, 

22 notify such taxpayer as soon as practicable of such 

23 charge.’’. 


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1 (b) CLERICAL AMENDMENT.—The table of sections for 

2 chapter 77 is amended by adding at the end the following 

3 new item: 

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

4 (c) EFFECTIVE DATE.—The amendments made by this 

5 section shall apply to determinations made after the date 

6 of the enactment of this Act. 

7 SEC. 4. EXTENSION OF TIME FOR RETURN OF PROPERTY 

8 FOR WRONGFUL LEVY. 

9 (a) EXTENSION OF TIME FOR RETURN OF PROPERTY

10 SUBJECT TO LEVY.—Subsection (b) of section 6343 (relat11 ing to return of property) is amended by striking ‘‘9 

12 months’’ and inserting ‘‘2 years’’. 

13 (b) PERIOD OF LIMITATION ON SUITS.—Subsection (c) 

14 of section 6532 (relating to suits by persons other than tax15 payers) is amended— 

16 (1) in paragraph (1) by striking ‘‘9 months’’ 

17 and inserting ‘‘2 years’’, and 

18 (2) in paragraph (2) by striking ‘‘9-month’’ and 

19 inserting ‘‘2-year’’. 

20 (c) EFFECTIVE DATE.—The amendments made by this 

21 section shall apply to— 

22 (1) levies made after the date of the enactment 

23 of this Act, and 

24 (2) levies made on or before such date if the 9- 

25 month period has not expired under section 6343(b) 


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1 of the Internal Revenue Code of 1986 (without regard 

2 to this section) as of such date. 

3 SEC. 5. INDIVIDUALS HELD HARMLESS ON WRONGFUL 

4 LEVY, ETC., ON INDIVIDUAL RETIREMENT 

5 PLAN. 

6 (a) IN GENERAL.—Section 6343 (relating to authority 

7 to release levy and return property) is amended by adding 

8 at the end the following new subsection: 

9 ‘‘(f) INDIVIDUALS HELD HARMLESS ON WRONGFUL

10 LEVY, ETC. ON INDIVIDUAL RETIREMENT PLAN.— 

11 ‘‘(1) IN GENERAL.—If the Secretary determines 

12 that an individual retirement plan has been levied 

13 upon in a case to which subsection (b) or (d)(2)(A) 

14 applies, an amount equal to the sum of— 

15 ‘‘(A) the amount of money returned by the 

16 Secretary on account of such levy, and 

17 ‘‘(B) interest paid under subsection (c) on 

18 such amount of money, 

19 may be deposited into such individual retirement 

20 plan or any other individual retirement plan (other 

21 than an endowment contract) to which a rollover 

22 from the plan levied upon is permitted. 

23 ‘‘(2) TREATMENT AS ROLLOVER.—If amounts are 

24 deposited into an individual retirement plan under 

25 paragraph (1) not later than the 60th day after the 


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1 date on which the individual receives the amounts 

2 under paragraph (1)— 

3 ‘‘(A) such deposit shall be treated as a roll4 over described in section 408(d)(3)(A)(i), 

5 ‘‘(B) to the extent the deposit includes inter6 est paid under subsection (c), such interest shall 

7 not be includible in gross income, and 

8 ‘‘(C) such deposit shall not be taken into ac9 count under section 408(d)(3)(B). 

10 For purposes of subparagraph (B), an amount shall 

11 be treated as interest only to the extent that the 

12 amount deposited exceeds the amount of the levy. 

13 ‘‘(3) REFUND, ETC., OF INCOME TAX ON LEVY.— 

14 If any amount is includible in gross income for a tax15 able year by reason of a levy referred to in paragraph 

16 (1) and any portion of such amount is treated as a 

17 rollover under paragraph (2), any tax imposed by 

18 chapter 1 on such portion shall not be assessed, and 

19 if assessed shall be abated, and if collected shall be 

20 credited or refunded as an overpayment made on the 

21 due date for filing the return of tax for such taxable 

22 year. 

23 ‘‘(4) INTEREST.—Notwithstanding subsection 

24 (d), interest shall be allowed under subsection (c) in 

25 a case in which the Secretary makes a determination 


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1 described in subsection (d)(2)(A) with respect to a 

2 levy upon an individual retirement plan.’’. 

3 (b) EFFECTIVE DATE.—The amendment made by this 

4 section shall apply to amounts paid under subsections (b), 

5 (c), and (d)(2)(A) of section 6343 of the Internal Revenue 

6 Code of 1986 after the date of the enactment of this Act. 

7 SEC. 6. CLARIFICATION OF IRS UNCLAIMED REFUND AU8 THORITY. 

9 Section 6103(m)(1) (relating to tax refunds) is amend10 ed by inserting ‘‘, and through any other means of mass 

11 communication,’’ after ‘‘media’’. 

12 SEC. 7. PROHIBITION ON IRS DEBT INDICATORS FOR PRED13 ATORY REFUND ANTICIPATION LOANS. 

14 (a) IN GENERAL.—Subsection (f) of section 6011 (re15 lating to promotion of electronic filing) is amended by add16 ing at the end the following new paragraph: 

17 ‘‘(3) PROHIBITION ON IRS DEBT INDICATORS FOR

18 PREDATORY REFUND ANTICIPATION LOANS.— 

19 ‘‘(A) IN GENERAL.—In carrying out any 

20 program under this subsection, the Secretary 

21 shall not provide a debt indicator to any person 

22 with respect to any refund anticipation loan if 

23 the Secretary determines that the business prac24 tices of such person involve refund anticipation 


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1 loans and related charges and fees that are pred2 atory. 

3 ‘‘(B) REFUND ANTICIPATION LOAN.—For 

4 purposes of this paragraph, the term ‘refund an5 ticipation loan’ means a loan of money or of any 

6 other thing of value to a taxpayer secured by the 

7 taxpayer’s anticipated receipt of a Federal tax 

8 refund. 

9 ‘‘(C) IRS DEBT INDICATOR.—For purposes 

10 of this paragraph, the term ‘debt indicator’ 

11 means a notification provided through a tax re12 turn’s acknowledgment file that a refund will be 

13 offset to repay debts for delinquent Federal or 

14 State taxes, student loans, child support, or other 

15 Federal agency debt.’’. 

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

17 section shall apply to determinations after the date of the 

18 enactment of this Act. 

19 SEC. 8. PROHIBITION ON MISUSE OF DEPARTMENT OF THE 

20 TREASURY NAMES AND SYMBOLS. 

21 (a) IN GENERAL.—Subsection (a) of section 333 of title 

22 31, United States Code, is amended by inserting ‘‘internet 

23 domain address,’’ after ‘‘solicitation,’’ both places it ap24 pears. 


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1 (b) PENALTY FOR MISUSE BY ELECTRONIC MEANS.— 

2 Subsections (c)(2) and (d)(1) of section 333 of such Code 

3 are each amended by inserting ‘‘or any other mass commu4 nications by electronic means,’’ after ‘‘telecast,’’. 

5 (c) EFFECTIVE DATE.—The amendments made by this 

6 section shall apply with respect to violations occurring after 

7 the date of the enactment of this Act. 

8 SEC. 9. EITC OUTREACH. 

9 (a) IN GENERAL.—Section 32 (relating to earned in10 come) is amended by adding at the end the following new 

11 subsection: 

12 ‘‘(n) NOTIFICATION OF POTENTIAL ELIGIBILITY FOR

13 CREDIT AND REFUND.— 

14 ‘‘(1) IN GENERAL.—To the extent possible and on 

15 an annual basis, the Secretary shall provide to each 

16 taxpayer who— 

17 ‘‘(A) for any preceding taxable year for 

18 which credit or refund is not precluded by sec19 tion 6511, and 

20 ‘‘(B) did not claim the credit under sub21 section (a) but may be allowed such credit for 

22 any such taxable year based on return or return 

23 information (as defined in section 6103(b)) 

24 available to the Secretary, 


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1 notice that such taxpayer may be eligible to claim 

2 such credit and a refund for such taxable year. 

3 ‘‘(2) NOTICE.—Notice provided under paragraph 

4 (1) shall be in writing and sent to the last known ad5 dress of the taxpayer.’’. 

6 (b) EFFECTIVE DATE.—The amendment made by this 

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

8 Act. 

9 SEC. 10. MODIFICATION OF RULES PERTAINING TO FIRPTA 

10 NONFOREIGN AFFIDAVITS. 

11 (a) IN GENERAL.—Subsection (b) of section 1445 (re12 lating to exemptions) is amended by adding at the end the 

13 following: 

14 ‘‘(9) ALTERNATIVE PROCEDURE FOR FURNISHING

15 NONFOREIGN AFFIDAVIT.—For purposes of para16 graphs (2) and (7)— 

17 ‘‘(A) IN GENERAL.—Paragraph (2) shall be 

18 treated as applying to a transaction if, in con19 nection with a disposition of a United States 

20 real property interest— 

21 ‘‘(i) the affidavit specified in para22 graph (2) is furnished to a qualified sub23 stitute, and 

24 ‘‘(ii) the qualified substitute furnishes 

25 a statement to the transferee stating, under 


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1 penalty of perjury, that the qualified sub2 stitute has such affidavit in his possession. 

3 ‘‘(B) REGULATIONS.—The Secretary shall 

4 prescribe such regulations as may be necessary 

5 or appropriate to carry out this paragraph.’’. 

6 (b) QUALIFIED SUBSTITUTE.—Subsection (f) of section 

7 1445 (relating to definitions) is amended by adding at the 

8 end the following new paragraph: 

9 ‘‘(6) QUALIFIED SUBSTITUTE.—The term ‘quali10 fied substitute’ means, with respect to a disposition of 

11 a United States real property interest— 

12 ‘‘(A) the person (including any attorney or 

13 title company) responsible for closing the trans14 action, other than the transferor’s agent, and 

15 ‘‘(B) the transferee’s agent.’’. 

16 (c) EXEMPTION NOT TO APPLY IF KNOWLEDGE OR

17 NOTICE THAT AFFIDAVIT OR STATEMENT IS FALSE.— 

18 (1) IN GENERAL.—Paragraph (7) of section 

19 1445(b) (relating to special rules for paragraphs (2) 

20 and (3)) is amended to read as follows: 

21 ‘‘(7) SPECIAL RULES FOR PARAGRAPHS (2), (3), 

22 AND (9).—Paragraph (2), (3), or (9) (as the case may 

23 be) shall not apply to any disposition— 

24 ‘‘(A) if— 


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1 ‘‘(i) the transferee or qualified sub2 stitute has actual knowledge that the affi3 davit referred to in such paragraph, or the 

4 statement referred to in paragraph 

5 (9)(A)(ii), is false, or 

6 ‘‘(ii) the transferee or qualified sub7 stitute receives a notice (as described in sub8 section (d)) from a transferor’s agent, trans9 feree’s agent, or qualified substitute that 

10 such affidavit or statement is false, or 

11 ‘‘(B) if the Secretary by regulations requires 

12 the transferee or qualified substitute to furnish a 

13 copy of such affidavit or statement to the Sec14 retary and the transferee or qualified substitute 

15 fails to furnish a copy of such affidavit or state16 ment to the Secretary at such time and in such 

17 manner as required by such regulations.’’. 

18 (2) LIABILITY.— 

19 (A) NOTICE.—Paragraph (1) of section 

20 1445(d) (relating to notice of false affidavit; for21 eign corporations) is amended to read as follows: 

22 ‘‘(1) NOTICE OF FALSE AFFIDAVIT; FOREIGN

23 CORPORATIONS.—If— 

24 ‘‘(A) the transferor furnishes the transferee 

25 or qualified substitute an affidavit described in 


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1 paragraph (2) of subsection (b) or a domestic 

2 corporation furnishes the transferee an affidavit 

3 described in paragraph (3) of subsection (b), and 

4 ‘‘(B) in the case of— 

5 ‘‘(i) any transferor’s agent— 

6 ‘‘(I) such agent has actual knowl7 edge that such affidavit is false, or 

8 ‘‘(II) in the case of an affidavit 

9 described in subsection (b)(2) furnished 

10 by a corporation, such corporation is a 

11 foreign corporation, or 

12 ‘‘(ii) any transferee’s agent or qualified 

13 substitute, such agent or substitute has ac14 tual knowledge that such affidavit is false, 

15 such agent or qualified substitute shall so notify 

16 the transferee at such time and in such manner 

17 as the Secretary shall require by regulations.’’. 

18 (B) FAILURE TO FURNISH NOTICE.—Para19 graph (2) of section 1445(d) (relating to failure 

20 to furnish notice) is amended to read as follows: 

21 ‘‘(2) FAILURE TO FURNISH NOTICE.— 

22 ‘‘(A) IN GENERAL.—If any transferor’s 

23 agent, transferee’s agent, or qualified substitute 

24 is required by paragraph (1) to furnish notice, 

25 but fails to furnish such notice at such time or 


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1 times and in such manner as may be required 

2 by regulations, such agent or substitute shall 

3 have the same duty to deduct and withhold that 

4 the transferee would have had if such agent or 

5 substitute had complied with paragraph (1). 

6 ‘‘(B) LIABILITY LIMITED TO AMOUNT OF

7 COMPENSATION.—An agent’s or substitute’s li8 ability under subparagraph (A) shall be limited 

9 to the amount of compensation the agent or sub10 stitute derives from the transaction.’’. 

11 (C) CONFORMING AMENDMENT.—The head12 ing for section 1445(d) is amended by striking 

13 ‘‘OR TRANSFEREE’S AGENTS’’ and inserting ‘‘, 

14 TRANSFEREE’S AGENTS, OR QUALIFIED SUB15 STITUTES’’. 

16 (d) EFFECTIVE DATE.—The amendments made by this 

17 section shall apply to dispositions of United States real 

18 property interests after the date of the enactment of this 

19 Act. 

20 SEC. 11. DISCLOSURE OF PRISONER RETURN INFORMATION 

21 TO FEDERAL BUREAU OF PRISONS. 

22 (a) IN GENERAL.—Subsection (k) of section 6103 (re23 lating to disclosure of certain return and return informa24 tion for tax administration purposes) is amended by add25 ing at the end the following new paragraph: 


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1 ‘‘(10) DISCLOSURE OF CERTAIN RETURN INFOR2 MATION OF PRISONERS TO FEDERAL BUREAU OF

3 PRISONS.— 

4 ‘‘(A) IN GENERAL.—Under such procedures 

5 as the Secretary may prescribe, the Secretary 

6 may disclose to the head of the Federal Bureau 

7 of Prisons any return information with respect 

8 to individuals incarcerated in Federal prison 

9 whom the Secretary has determined may have 

10 filed or facilitated the filing of a false return to 

11 the extent that the Secretary determines that 

12 such disclosure is necessary to permit effective 

13 Federal tax administration. 

14 ‘‘(B) RESTRICTION ON REDISCLOSURE.— 

15 Notwithstanding subsection (n), the head of the 

16 Federal Bureau of Prisons may not disclose any 

17 information obtained under subparagraph (A) to 

18 any person other than an officer or employee of 

19 such Bureau. 

20 ‘‘(C) RESTRICTION ON USE OF DISCLOSED

21 INFORMATION.—Return information received 

22 under this paragraph shall be used only for pur23 poses of and to the extent necessary in taking ad24 ministrative action to prevent the filing of false 

25 and fraudulent returns, including administrative 


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1 actions to address possible violations of adminis2 trative rules and regulations of the prison facil3 ity. 

4 ‘‘(D) ANNUAL REPORT.—In each of the cal5 endar years 2007 through 2010, the Secretary 

6 shall submit to Congress and make publicly 

7 available a report on the filing of false and 

8 fraudulent returns by individuals incarcerated 

9 in Federal and State prisons. Such report shall 

10 include statistics on the number of false and 

11 fraudulent returns associated with each Federal 

12 and State prison. 

13 ‘‘(E) TERMINATION.—No disclosure may be 

14 made under this paragraph after December 31, 

15 2010.’’. 

16 (b) RECORDKEEPING.—Paragraph (4) of section 

17 6103(p) is amended by striking ‘‘(k)(8)’’ both places it ap18 pears and inserting ‘‘(k)(8) or (10)’’. 

19 (c) EVALUATION BY TREASURY INSPECTOR GENERAL

20 FOR TAX ADMINISTRATION.—Paragraph (3) of section 

21 7803(d) is amended by striking ‘‘and’’ at the end of sub22 paragraph (A), by striking the period at the end of subpara23 graph (B) and inserting ‘‘; and’’, and by adding at the end 

24 the following new subparagraph: 


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1 ‘‘(C) not later than December 31, 2009, sub2 mit a written report to Congress on the imple3 mentation of section 6103(k)(10).’’. 

4 (d) EFFECTIVE DATE.— 

5 (1) IN GENERAL.—Except as provided in para6 graph (2), the amendments made by this section shall 

7 apply to disclosures made after December 31, 2007. 

8 (2) ANNUAL REPORT.—Section 6103(k)(10)(D) of 

9 the Internal Revenue Code of 1986 (relating to an10 nual reports), as added by this section, shall apply to 

11 reports submitted after the date of the enactment of 

12 this Act. 


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Union Calendar No. 49 

110TH CONGRESS 

1ST SESSION H. R. 1677 

[Report No. 110

–84] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

enhance taxpayer protections and outreach. 

APRIL 16, 2007 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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