ments of this paragraph shall not apply to disclo-
sures pursuant to subsection (n) for purposes of 
Federal tax administration.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
6103(p)(8)(B) is amended by inserting ‘‘or paragraph 
(9)’’ after ‘‘subparagraph (A)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after Decem-
ber 31, 2022. 
SEC. 2005. IDENTITY PROTECTION PERSONAL IDENTIFICA-
TION NUMBERS. 
(a) IN GENERAL.—Subject to subsection (b), the Sec-
retary of the Treasury or the Secretary’s delegate (here-
after referred to in this section as the ‘‘Secretary’’) shall 
establish a program to issue, upon the request of any indi-
vidual, a number which may be used in connection with 
such individual’s social security number (or other identi-
fying information with respect to such individual as deter-
mined by the Secretary) to assist the Secretary in 
verifying such individual’s identity. 
(b) REQUIREMENTS.— 
(1) ANNUAL
EXPANSION.—For each calendar 
year beginning after the date of the enactment of 
this Act, the Secretary shall provide numbers 
through the program described in subsection (a) to
individuals residing in such States as the Secretary 
deems appropriate, provided that the total number 
of States served by such program during such year 
is greater than the total number of States served by 
such program during the preceding year. 
(2) NATIONWIDE
AVAILABILITY.—Not later 
than 5 years after the date of the enactment of this 
Act, the Secretary shall ensure that the program de-
scribed in subsection (a) is made available to any in-
dividual residing in the United States. 
SEC. 2006. SINGLE POINT OF CONTACT FOR TAX-RELATED 
IDENTITY THEFT VICTIMS. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall establish and implement 
procedures to ensure that any taxpayer whose return has 
been delayed or otherwise adversely affected due to tax- 
related identity theft has a single point of contact at the 
Internal Revenue Service throughout the processing of the 
taxpayer’s case. The single point of contact shall track the 
taxpayer’s case to completion and coordinate with other 
Internal Revenue Service employees to resolve case issues 
as quickly as possible. 
(b) SINGLE POINT OF CONTACT.—
(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who— 
(A) have the ability to work across func-
tions to resolve the issues involved in the tax-
payer’s case; and 
(B) shall be accountable for handling the 
case until its resolution. 
(2) TEAM OR SUBSET.—The employees included 
within the team or subset described in paragraph (1) 
may change as required to meet the needs of the In-
ternal Revenue Service, provided that procedures 
have been established to— 
(A) ensure continuity of records and case 
history; and 
(B) notify the taxpayer when appropriate. 
SEC. 2007. NOTIFICATION OF SUSPECTED IDENTITY THEFT. 
(a) IN GENERAL.—Chapter 77 is amended by adding 
at the end the following new section: 
‘‘SEC. 
7529. 
NOTIFICATION 
OF 
SUSPECTED 
IDENTITY 
THEFT. 
‘‘(a) IN GENERAL.—If the Secretary determines that 
there has been or may have been an unauthorized use of 
the identity of any individual, the Secretary shall, without
jeopardizing an investigation relating to tax administra-
tion— 
‘‘(1) as soon as practicable— 
‘‘(A) notify the individual of such deter-
mination, 
‘‘(B) provide instructions on how to file a 
report with law enforcement regarding the un-
authorized use, 
‘‘(C) identify any steps to be taken by the 
individual to permit law enforcement to access 
personal information of the individual during 
the investigation, 
‘‘(D) provide information regarding actions 
the individual may take in order to protect the 
individual from harm relating to the unauthor-
ized use, and 
‘‘(E) offer identity protection measures to 
the individual, such as the use of an identity 
protection personal identification number, and 
‘‘(2) at the time the information described in 
paragraph (1) is provided (or, if not available at 
such time, as soon as practicable thereafter), issue 
additional notifications to such individual (or such 
individual’s designee) regarding—
‘‘(A) whether an investigation has been ini-
tiated in regards to such unauthorized use, 
‘‘(B) whether the investigation substan-
tiated an unauthorized use of the identity of the 
individual, and 
‘‘(C) whether— 
‘‘(i) any action has been taken against 
a person relating to such unauthorized use, 
or 
‘‘(ii) any referral has been made for 
criminal prosecution of such person and, to 
the extent such information is available, 
whether such person has been criminally 
charged by indictment or information. 
‘‘(b) EMPLOYMENT-RELATED IDENTITY THEFT.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the unauthorized use of the identity of an indi-
vidual includes the unauthorized use of the identity 
of the individual to obtain employment. 
‘‘(2) DETERMINATION
OF
EMPLOYMENT-RE-
LATED IDENTITY THEFT.—For purposes of this sec-
tion, in making a determination as to whether there 
has been or may have been an unauthorized use of 
the identity of an individual to obtain employment, 
the Secretary shall review any information—
‘‘(A) obtained from a statement described 
in section 6051 or an information return relat-
ing to compensation for services rendered other 
than as an employee, or 
‘‘(B) provided to the Internal Revenue 
Service by the Social Security Administration 
regarding any statement described in section 
6051, 
which indicates that the social security account num-
ber provided on such statement or information re-
turn does not correspond with the name provided on 
such statement or information return or the name 
on the tax return reporting the income which is in-
cluded on such statement or information return.’’. 
(b) ADDITIONAL MEASURES.— 
(1) EXAMINATION OF BOTH PAPER AND ELEC-
TRONIC
STATEMENTS
AND
RETURNS.—The Sec-
retary of the Treasury (or the Secretary’s delegate) 
shall examine the statements, information returns, 
and tax returns described in section 7529(b)(2) of 
the Internal Revenue Code of 1986 (as added by 
subsection (a)) for any evidence of employment-re-
lated identity theft, regardless of whether such state-
ments or returns are submitted electronically or on 
paper.
(2) IMPROVEMENT
OF
EFFECTIVE
RETURN 
PROCESSING PROGRAM WITH SOCIAL SECURITY AD-
MINISTRATION.—Section 232 of the Social Security 
Act (42 U.S.C. 432) is amended by inserting after 
the third sentence the following: ‘‘For purposes of 
carrying out the return processing program de-
scribed in the preceding sentence, the Commissioner 
of Social Security shall request, not less than annu-
ally, 
such 
information 
described 
in 
section 
7529(b)(2) of the Internal Revenue Code of 1986 as 
may be necessary to ensure the accuracy of the 
records maintained by the Commissioner of Social 
Security related to the amounts of wages paid to, 
and the amounts of self-employment income derived 
by, individuals.’’. 
(3) UNDERREPORTING OF INCOME.—The Sec-
retary of the Treasury (or the Secretary’s delegate) 
shall establish procedures to ensure that income re-
ported in connection with the unauthorized use of a 
taxpayer’s identity is not taken into account in de-
termining any penalty for underreporting of income 
by the victim of identity theft. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 7529. Notification of suspected identity theft.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date that is 6 months after the date of the enactment of 
this Act. 
SEC. 2008. GUIDELINES FOR STOLEN IDENTITY REFUND 
FRAUD CASES. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate), in consultation 
with the National Taxpayer Advocate, shall develop and 
implement publicly available guidelines for management of 
cases involving stolen identity refund fraud in a manner 
that reduces the administrative burden on taxpayers who 
are victims of such fraud. 
(b) STANDARDS AND PROCEDURES TO BE CONSID-
ERED.—The guidelines described in subsection (a) may in-
clude— 
(1) standards for— 
(A) the average length of time in which a 
case involving stolen identity refund fraud 
should be resolved; 
(B) the maximum length of time, on aver-
age, a taxpayer who is a victim of stolen iden-
tity refund fraud and is entitled to a tax refund
which has been stolen should have to wait to re-
ceive such refund; and 
(C) the maximum number of offices and 
employees within the Internal Revenue Service 
with whom a taxpayer who is a victim of stolen 
identity refund fraud should be required to 
interact in order to resolve a case; 
(2) standards for opening, assigning, reas-
signing, or closing a case involving stolen identity re-
fund fraud; and 
(3) procedures for implementing and accom-
plishing the standards described in paragraphs (1) 
and (2), and measures for evaluating such proce-
dures and determining whether such standards have 
been successfully implemented. 
SEC. 2009. INCREASED PENALTY FOR IMPROPER DISCLO-
SURE OR USE OF INFORMATION BY PRE-
PARERS OF RETURNS. 
(a) IN GENERAL.—Section 6713 is amended— 
(1) by redesignating subsections (b) and (c) as 
subsections (c) and (d), respectively; and 
(2) by inserting after subsection (a) the fol-
lowing new subsection: 
‘‘(b) ENHANCED PENALTY FOR IMPROPER USE OR 
DISCLOSURE RELATING TO IDENTITY THEFT.—
‘‘(1) IN GENERAL.—In the case of a disclosure 
or use described in subsection (a) that is made in 
connection with a crime relating to the misappro-
priation of another person’s taxpayer identity (as de-
fined in section 6103(b)(6)), whether or not such 
crime involves any tax filing, subsection (a) shall be 
applied— 
‘‘(A) by substituting ‘$1,000’ for ‘$250’, 
and 
‘‘(B) 
by 
substituting 
‘$50,000’ 
for 
‘$10,000’. 
‘‘(2) SEPARATE APPLICATION OF TOTAL PEN-
ALTY
LIMITATION.—The limitation on the total 
amount of the penalty under subsection (a) shall be 
applied separately with respect to disclosures or uses 
to which this subsection applies and to which it does 
not apply.’’. 
(b) CRIMINAL PENALTY.—Section 7216(a) is amend-
ed by striking ‘‘$1,000’’ and inserting ‘‘$1,000 ($100,000 
in the case of a disclosure or use to which section 6713(b) 
applies)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures or uses on or after 
the date of the enactment of this Act.