IIB 

110TH CONGRESS 

1ST SESSION H. R. 1677 

IN THE SENATE OF THE UNITED STATES 

APRIL 18, 2007 

Received; read twice and referred to the Committee on Finance 

AN ACT 

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, 

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1 SECTION 1. SHORT TITLE; ETC. 

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

3 ‘‘Taxpayer Protection Act of 2007’’. 

4 (b) AMENDMENT OF 1986 CODE.—Except as other5 wise expressly provided, whenever in this Act an amend6 ment or repeal is expressed in terms of an amendment 

7 to, or repeal of, a section or other provision, the reference 

8 shall be considered to be made to a section or other provi9 sion of the Internal Revenue Code of 1986. 

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

11 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. 

Sec. 12. Increase in penalty for bad checks and money orders. 

12 SEC. 2. FAMILY BUSINESS TAX SIMPLIFICATION. 

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

14 purposes of partnerships) is amended by redesignating 

15 subsection (f) as subsection (g) and by inserting after sub16 section (e) the following new subsection: 

17 ‘‘(f) QUALIFIED JOINT VENTURE.— 

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

2 joint venture conducted by a husband and wife who 

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

4 of this title— 

5 ‘‘(A) such joint venture shall not be treat6 ed as a partnership, 

7 ‘‘(B) all items of income, gain, loss, deduc8 tion, and credit shall be divided between the 

9 spouses in accordance with their respective in10 terests in the venture, and 

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

12 such spouse’s respective share of such items as 

13 if they were attributable to a trade or business 

14 conducted by such spouse as a sole proprietor. 

15 ‘‘(2) QUALIFIED JOINT VENTURE.—For pur16 poses of paragraph (1), the term ‘qualified joint ven17 ture’ means any joint venture involving the conduct 

18 of a trade or business if— 

19 ‘‘(A) the only members of such joint ven20 ture are a husband and wife, 

21 ‘‘(B) both spouses materially participate 

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

23 regard to paragraph (5) thereof) in such trade 

24 or business, and 

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

2 this subsection.’’. 

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

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

5 earnings from self-employment) is amended by strik6 ing ‘‘, and’’ at the end of paragraph (15) and insert7 ing a semicolon, by striking the period at the end of 

8 paragraph (16) and inserting ‘‘; and’’, and by insert9 ing after paragraph (16) the following new para10 graph: 

11 ‘‘(17) notwithstanding the preceding provisions 

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

13 loss from a qualified joint venture shall be taken 

14 into account as provided in section 761(f) in deter15 mining net earnings from self-employment of such 

16 spouse.’’. 

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

18 Security Act (defining net earnings from self-em19 ployment) is amended by striking ‘‘and’’ at the end 

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

21 of paragraph (15) and inserting ‘‘; and’’, and by in22 serting after paragraph (15) the following new para23 graph: 

24 ‘‘(16) Notwithstanding the preceding provisions 

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

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1 loss from a qualified joint venture shall be taken 

2 into account as provided in section 761(f) of the In3 ternal Revenue Code of 1986 in determining net 

4 earnings from self-employment of such spouse.’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2006. 

8 SEC. 3. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 

9 THEFT. 

10 (a) IN GENERAL.—Chapter 77 (relating to miscella11 neous provisions) is amended by adding at the end the 

12 following new section: 

13 ‘‘SEC. 7529. NOTIFICATION OF SUSPECTED IDENTITY 

14 THEFT. 

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

16 7206 (relating to fraud and false statements) or 7207 (re17 lating to fraudulent returns, statements, or other docu18 ments), the Secretary determines that there was or may 

19 have been an unauthorized use of the identity of the tax20 payer or dependents, the Secretary shall— 

21 ‘‘(1) as soon as practicable and without jeop22 ardizing such investigation, notify the taxpayer of 

23 such determination, and 

24 ‘‘(2) if any person is criminally charged by in25 dictment or information under either of such secmstockstill on PROD1PC66 with BILLS

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1 tions, notify such taxpayer as soon as practicable of 

2 such charge.’’. 

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

4 for chapter 77 is amended by adding at the end the fol5 lowing 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. 4. EXTENSION OF TIME FOR RETURN OF PROPERTY 

10 FOR WRONGFUL LEVY. 

11 (a) EXTENSION OF TIME FOR RETURN OF PROPERTY

12 SUBJECT TO LEVY.—Subsection (b) of section 6343 (re13 lating to return of property) is amended by striking ‘‘9 

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

15 (b) PERIOD OF LIMITATION ON SUITS.—Subsection 

16 (c) of section 6532 (relating to suits by persons other than 

17 taxpayers) is amended— 

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

19 and inserting ‘‘2 years’’, and 

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

21 inserting ‘‘2-year’’. 

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

23 this section shall apply to— 

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

25 of this Act, and 

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

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

3 of the Internal Revenue Code of 1986 (without re4 gard to this section) as of such date. 

5 SEC. 5. INDIVIDUALS HELD HARMLESS ON WRONGFUL 

6 LEVY, ETC., ON INDIVIDUAL RETIREMENT 

7 PLAN. 

8 (a) IN GENERAL.—Section 6343 (relating to author9 ity to release levy and return property) is amended by add10 ing at the end the following new subsection: 

11 ‘‘(f) INDIVIDUALS HELD HARMLESS ON WRONGFUL

12 LEVY, ETC. ON INDIVIDUAL RETIREMENT PLAN.— 

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

14 that an individual retirement plan has been levied 

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

16 applies, an amount equal to the sum of— 

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

18 Secretary on account of such levy, and 

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

20 such amount of money, 

21 may be deposited into such individual retirement 

22 plan or any other individual retirement plan (other 

23 than an endowment contract) to which a rollover 

24 from the plan levied upon is permitted. 

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1 ‘‘(2) TREATMENT AS ROLLOVER.—If amounts 

2 are deposited into an individual retirement plan 

3 under paragraph (1) not later than the 60th day 

4 after the date on which the individual receives the 

5 amounts under paragraph (1)— 

6 ‘‘(A) such deposit shall be treated as a 

7 rollover described in section 408(d)(3)(A)(i), 

8 ‘‘(B) to the extent the deposit includes in9 terest paid under subsection (c), such interest 

10 shall not be includible in gross income, and 

11 ‘‘(C) such deposit shall not be taken into 

12 account under section 408(d)(3)(B). 

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

14 be treated as interest only to the extent that the 

15 amount deposited exceeds the amount of the levy. 

16 ‘‘(3) REFUND, ETC., OF INCOME TAX ON

17 LEVY.—If any amount is includible in gross income 

18 for a taxable year by reason of a levy referred to in 

19 paragraph (1) and any portion of such amount is 

20 treated as a rollover under paragraph (2), any tax 

21 imposed by chapter 1 on such portion shall not be 

22 assessed, and if assessed shall be abated, and if col23 lected shall be credited or refunded as an overpay24 ment made on the due date for filing the return of 

25 tax for such taxable year. 

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1 ‘‘(4) INTEREST.—Notwithstanding subsection 

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

3 a case in which the Secretary makes a determination 

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

5 levy upon an individual retirement plan.’’. 

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

7 this section shall apply to amounts paid under subsections 

8 (b), (c), and (d)(2)(A) of section 6343 of the Internal Rev9 enue Code of 1986 after the date of the enactment of this 

10 Act. 

11 SEC. 6. CLARIFICATION OF IRS UNCLAIMED REFUND AU12 THORITY. 

13 Section 6103(m)(1) (relating to tax refunds) is 

14 amended by inserting ‘‘, and through any other means of 

15 mass communication,’’ after ‘‘media’’. 

16 SEC. 7. PROHIBITION ON IRS DEBT INDICATORS FOR PRED17 ATORY REFUND ANTICIPATION LOANS. 

18 (a) IN GENERAL.—Subsection (f) of section 6011 (re19 lating to promotion of electronic filing) is amended by add20 ing at the end the following new paragraph: 

21 ‘‘(3) PROHIBITION ON IRS DEBT INDICATORS

22 FOR PREDATORY REFUND ANTICIPATION LOANS.— 

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

24 program under this subsection, the Secretary 

25 shall not provide a debt indicator to any person 

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1 with respect to any refund anticipation loan if 

2 the Secretary determines that the business 

3 practices of such person involve refund anticipa4 tion loans and related charges and fees that are 

5 predatory. 

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

7 purposes of this paragraph, the term ‘refund 

8 anticipation loan’ means a loan of money or of 

9 any other thing of value to a taxpayer secured 

10 by the taxpayer’s anticipated receipt of a Fed11 eral tax refund. 

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

13 of this paragraph, the term ‘debt indicator’ 

14 means a notification provided through a tax re15 turn’s acknowledgment file that a refund will be 

16 offset to repay debts for delinquent Federal or 

17 State taxes, student loans, child support, or 

18 other Federal agency debt.’’. 

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

20 this section shall apply to determinations after the date 

21 of the enactment of this Act. 

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

23 TREASURY NAMES AND SYMBOLS. 

24 (a) IN GENERAL.—Subsection (a) of section 333 of 

25 title 31, United States Code, is amended by inserting 

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1 ‘‘internet domain address,’’ after ‘‘solicitation,’’ both 

2 places it appears. 

3 (b) PENALTY FOR MISUSE BY ELECTRONIC

4 MEANS.—Subsections (c)(2) and (d)(1) of section 333 of 

5 such Code are each amended by inserting ‘‘or any other 

6 mass communications by electronic means,’’ after ‘‘tele7 cast,’’. 

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

9 this section shall apply with respect to violations occurring 

10 after the date of the enactment of this Act. 

11 SEC. 9. EITC OUTREACH. 

12 (a) IN GENERAL.—Section 32 (relating to earned in13 come) is amended by adding at the end the following new 

14 subsection: 

15 ‘‘(n) NOTIFICATION OF POTENTIAL ELIGIBILITY FOR

16 CREDIT AND REFUND.— 

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

18 on an annual basis, the Secretary shall provide to 

19 each taxpayer who— 

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

21 which credit or refund is not precluded by sec22 tion 6511, and 

23 ‘‘(B) did not claim the credit under sub24 section (a) but may be allowed such credit for 

25 any such taxable year based on return or return 

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

2 available to the Secretary, 

3 notice that such taxpayer may be eligible to claim 

4 such credit and a refund for such taxable year. 

5 ‘‘(2) NOTICE.—Notice provided under para6 graph (1) shall be in writing and sent to the last 

7 known address of the taxpayer.’’. 

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

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

10 of this Act. 

11 SEC. 10. MODIFICATION OF RULES PERTAINING TO FIRPTA 

12 NONFOREIGN AFFIDAVITS. 

13 (a) IN GENERAL.—Subsection (b) of section 1445 

14 (relating to exemptions) is amended by adding at the end 

15 the following: 

16 ‘‘(9) ALTERNATIVE PROCEDURE FOR FUR17 NISHING NONFOREIGN AFFIDAVIT.—For purposes of 

18 paragraphs (2) and (7)— 

19 ‘‘(A) IN GENERAL.—Paragraph (2) shall 

20 be treated as applying to a transaction if, in 

21 connection with a disposition of a United States 

22 real property interest— 

23 ‘‘(i) the affidavit specified in para24 graph (2) is furnished to a qualified sub25 stitute, and 

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1 ‘‘(ii) the qualified substitute furnishes 

2 a statement to the transferee stating, 

3 under penalty of perjury, that the qualified 

4 substitute has such affidavit in his posses5 sion. 

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

7 prescribe such regulations as may be necessary 

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

9 (b) QUALIFIED SUBSTITUTE.—Subsection (f) of sec10 tion 1445 (relating to definitions) is amended by adding 

11 at the end the following new paragraph: 

12 ‘‘(6) QUALIFIED SUBSTITUTE.—The term 

13 ‘qualified substitute’ means, with respect to a dis14 position of a United States real property interest— 

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

16 title company) responsible for closing the trans17 action, other than the transferor’s agent, and 

18 ‘‘(B) the transferee’s agent.’’. 

19 (c) EXEMPTION NOT TO APPLY IF KNOWLEDGE OR

20 NOTICE THAT AFFIDAVIT OR STATEMENT IS FALSE.— 

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

22 1445(b) (relating to special rules for paragraphs (2) 

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

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

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

3 may be) shall not apply to any disposition— 

4 ‘‘(A) if— 

5 ‘‘(i) the transferee or qualified sub6 stitute has actual knowledge that the affi7 davit referred to in such paragraph, or the 

8 statement referred to in paragraph 

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

10 ‘‘(ii) the transferee or qualified sub11 stitute receives a notice (as described in 

12 subsection (d)) from a transferor’s agent, 

13 transferee’s agent, or qualified substitute 

14 that such affidavit or statement is false, or 

15 ‘‘(B) if the Secretary by regulations re16 quires the transferee or qualified substitute to 

17 furnish a copy of such affidavit or statement to 

18 the Secretary and the transferee or qualified 

19 substitute fails to furnish a copy of such affi20 davit or statement to the Secretary at such 

21 time and in such manner as required by such 

22 regulations.’’. 

23 (2) LIABILITY.— 

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

25 1445(d) (relating to notice of false affidavit; 

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1 foreign corporations) is amended to read as fol2 lows: 

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

4 CORPORATIONS.—If— 

5 ‘‘(A) the transferor furnishes the trans6 feree or qualified substitute an affidavit de7 scribed in paragraph (2) of subsection (b) or a 

8 domestic corporation furnishes the transferee 

9 an affidavit described in paragraph (3) of sub10 section (b), and 

11 ‘‘(B) in the case of— 

12 ‘‘(i) any transferor’s agent— 

13 ‘‘(I) such agent has actual knowl14 edge that such affidavit is false, or 

15 ‘‘(II) in the case of an affidavit 

16 described in subsection (b)(2) fur17 nished by a corporation, such corpora18 tion is a foreign corporation, or 

19 ‘‘(ii) any transferee’s agent or quali20 fied substitute, such agent or substitute 

21 has actual knowledge that such affidavit is 

22 false, 

23 such agent or qualified substitute shall so notify 

24 the transferee at such time and in such manner 

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

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1 (B) FAILURE TO FURNISH NOTICE.—Para2 graph (2) of section 1445(d) (relating to failure 

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

4 ‘‘(2) FAILURE TO FURNISH NOTICE.— 

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

6 agent, transferee’s agent, or qualified substitute 

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

8 but fails to furnish such notice at such time or 

9 times and in such manner as may be required 

10 by regulations, such agent or substitute shall 

11 have the same duty to deduct and withhold that 

12 the transferee would have had if such agent or 

13 substitute had complied with paragraph (1). 

14 ‘‘(B) LIABILITY LIMITED TO AMOUNT OF

15 COMPENSATION.—An agent’s or substitute’s li16 ability under subparagraph (A) shall be limited 

17 to the amount of compensation the agent or 

18 substitute derives from the transaction.’’. 

19 (C) CONFORMING AMENDMENT.—The 

20 heading for section 1445(d) is amended by 

21 striking ‘‘OR TRANSFEREE’S AGENTS’’ and in22 serting ‘‘, TRANSFEREE’S AGENTS, OR QUALI23 FIED SUBSTITUTES’’. 

24 (d) EFFECTIVE DATE.—The amendments made by 

25 this section shall apply to dispositions of United States 

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1 real property interests after the date of the enactment of 

2 this Act. 

3 SEC. 11. DISCLOSURE OF PRISONER RETURN INFORMA4 TION TO FEDERAL BUREAU OF PRISONS. 

5 (a) IN GENERAL.—Subsection (k) of section 6103 

6 (relating to disclosure of certain return and return infor7 mation for tax administration purposes) is amended by 

8 adding at the end the following new paragraph: 

9 ‘‘(10) DISCLOSURE OF CERTAIN RETURN IN10 FORMATION OF PRISONERS TO FEDERAL BUREAU OF

11 PRISONS.— 

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

15 Bureau of Prisons any return information with 

16 respect to individuals incarcerated in Federal 

17 prison whom the Secretary has determined may 

18 have filed or facilitated the filing of a false re19 turn to the extent that the Secretary deter20 mines that such disclosure is necessary to per21 mit effective Federal tax administration. 

22 ‘‘(B) RESTRICTION ON REDISCLOSURE.— 

23 Notwithstanding subsection (n), the head of the 

24 Federal Bureau of Prisons may not disclose any 

25 information obtained under subparagraph (A) 

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1 to any person other than an officer or employee 

2 of such Bureau. 

3 ‘‘(C) RESTRICTION ON USE OF DISCLOSED

4 INFORMATION.—Return information received 

5 under this paragraph shall be used only for 

6 purposes of and to the extent necessary in tak7 ing administrative action to prevent the filing of 

8 false and fraudulent returns, including adminis9 trative actions to address possible violations of 

10 administrative rules and regulations of the pris11 on facility. 

12 ‘‘(D) ANNUAL REPORT.—In each of the 

13 calendar years 2007 through 2010, the Sec14 retary shall submit to Congress and make pub15 licly available a report on the filing of false and 

16 fraudulent returns by individuals incarcerated 

17 in Federal and State prisons. Such report shall 

18 include statistics on the number of false and 

19 fraudulent returns associated with each Federal 

20 and State prison. 

21 ‘‘(E) TERMINATION.—No disclosure may 

22 be made under this paragraph after December 

23 31, 2010.’’. 

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

2 6103(p) is amended by striking ‘‘(k)(8)’’ both places it 

3 appears and inserting ‘‘(k)(8) or (10)’’. 

4 (c) EVALUATION BY TREASURY INSPECTOR GEN5 ERAL FOR TAX ADMINISTRATION.—Paragraph (3) of sec6 tion 7803(d) is amended by striking ‘‘and’’ at the end of 

7 subparagraph (A), by striking the period at the end of 

8 subparagraph (B) and inserting ‘‘; and’’, and by adding 

9 at the end the following new subparagraph: 

10 ‘‘(C) not later than December 31, 2009, 

11 submit a written report to Congress on the im12 plementation of section 6103(k)(10).’’. 

13 (d) EFFECTIVE DATE.— 

14 (1) IN GENERAL.—Except as provided in para15 graph (2), the amendments made by this section 

16 shall apply to disclosures made after December 31, 

17 2007. 

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

19 of the Internal Revenue Code of 1986 (relating to 

20 annual reports), as added by this section, shall apply 

21 to reports submitted after the date of the enactment 

22 of this Act. 

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1 SEC. 12. INCREASE IN PENALTY FOR BAD CHECKS AND 

2 MONEY ORDERS. 

3 (a) IN GENERAL.—Section 6657 (relating to bad 

4 checks) is amended— 

5 (1) by striking ‘‘$750’’ and inserting ‘‘$1,250’’, 

6 and 

7 (2) by striking ‘‘$15’’ and inserting ‘‘$25’’. 

8 (b) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to checks or money orders received 

10 after the date of the enactment of this Act. 

Passed the House of Representatives April 17, 2007. 

Attest: LORRAINE C. MILLER, 

Clerk. 

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