every four years to account for inflation as pro-
vided by law. 
‘‘(D) PENALTY REDUCTION AND MITIGA-
TION.—The Secretary is authorized to reduce 
or mitigate penalties imposed upon employers, 
based upon factors including, but not limited to, 
the employer’s hiring volume, compliance his-
tory, good-faith implementation of a compliance 
program, participation in a temporary worker 
program, and voluntary disclosure of violations 
of this subsection to the Secretary. 
‘‘(5) ORDER OF INTERNAL REVIEW AND CER-
TIFICATION OF COMPLIANCE.—If the Secretary has 
reasonable cause to believe that an employer has 
failed to comply with this section, the Secretary is 
authorized, at any time, to require that the employer 
certify that it is in compliance with this section, or 
has instituted a program to come into compliance. 
Within 60 days of receiving a notice from the Sec-
retary requiring such a certification, the employer’s 
chief executive officer or similar official with respon-
sibility for, and authority to bind the company on, 
all hiring and immigration compliance notices shall 
certify under penalty of perjury that the employer is 
in conformance with the requirements of subsections 
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(c)(1) through (c)(4), pertaining to document 
verification requirements, and with subsection (d), 
pertaining to the EEVS (once that system is imple-
mented according to the requirements of (d)(1)), 
and with any additional requirements that the Sec-
retary may promulgate by regulation pursuant to 
subsections (c), (d), and (k), or that the employer 
has instituted a program to come into compliance 
with these requirements. At the request of the em-
ployer, the Secretary may extend the 60-day dead-
line for good cause. The Secretary is authorized to 
publish in the Federal Register standards or meth-
ods for such certification, require specific record-
keeping practices with respect to such certifications, 
and audit the records thereof at any time. This au-
thority shall not be construed to diminish or qualify 
any other penalty provided by this section. 
‘‘(6) JUDICIAL REVIEW.— 
‘‘(A) IN GENERAL.—Notwithstanding any 
other provision of law (statutory or nonstatu-
tory) including sections 1361 and 1651 of title 
28, no court shall have jurisdiction to consider 
a final determination or penalty claim issued 
under subparagraph (3)(C), except as specifi-
cally provided by this paragraph. Judicial re-
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view of a final determination under paragraph 
(e)(4) is governed only by chapter 158 of title 
28, except as specifically provided below. The 
filing of a petition as provided in this para-
graph shall stay the Secretary’s determination 
until entry of judgment by the court. The Sec-
retary is authorized to require that petitioner 
provide, prior to filing for review, security for 
payment of fines and penalties through bond or 
other guarantee of payment acceptable to the 
Secretary. 
‘‘(B) REQUIREMENTS FOR REVIEW OF A 
FINAL DETERMINATION.—With respect to judi-
cial review of a final determination or penalty 
claim issued under subparagraph (3)(C), the 
following requirements apply: 
‘‘(i) DEADLINE.—The petition for re-
view must be filed no later than 30 days 
after the date of the final determination or 
penalty claim issued under subparagraph 
(3)(C). 
‘‘(ii) VENUE AND FORMS.—The peti-
tion for review shall be filed with the court 
of appeals for the judicial circuit wherein 
the employer resided when the final deter-
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mination or penalty claim was issued. The 
record and briefs do not have to be print-
ed. The court of appeals shall review the 
proceeding on a typewritten record and on 
typewritten briefs. 
‘‘(iii) SERVICE.—The respondent is ei-
ther the Secretary of Homeland Security 
or the Commissioner of Social Security, 
but not both, depending upon who issued 
(or affirmed) the final nonconfirmation no-
tice. In addition to serving the respondent, 
the petitioner must also serve the Attorney 
General. 
‘‘(iv) PETITIONER’S BRIEF.—The pe-
titioner shall serve and file a brief in con-
nection with a petition for judicial review 
not later than 40 days after the date on 
which the administrative record is avail-
able, and may serve and file a reply brief 
not later than 14 days after service of the 
brief of the respondent, and the court may 
not extend these deadlines, except for good 
cause shown. If a petitioner fails to file a 
brief within the time provided in this para-
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graph, the court shall dismiss the appeal 
unless a manifest injustice would result. 
‘‘(v) SCOPE AND STANDARD FOR RE-
VIEW.—The court of appeals shall decide 
the petition only on the administrative 
record on which the final determination is 
based. The burden shall be on the peti-
tioner to show that the final determination 
was arbitrary, capricious, not supported by 
substantial evidence, or otherwise not in 
accordance with law. Administrative find-
ings of fact are conclusive unless any rea-
sonable adjudicator would be compelled to 
conclude to the contrary. 
‘‘(C) EXHAUSTION
OF
ADMINISTRATIVE 
REMEDIES.—A court may review a final deter-
mination under subparagraph (3)(C) only if— 
‘‘(i) the petitioner has exhausted all 
administrative remedies available to the pe-
titioner as of right, and 
‘‘(ii) another court has not decided 
the validity of the order, unless the review-
ing court finds that the petition presents 
grounds that could not have been pre-
sented in the prior judicial proceeding or 
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that the remedy provided by the prior pro-
ceeding was inadequate or ineffective to 
test the validity of the order. 
‘‘(D) LIMIT ON INJUNCTIVE RELIEF.—Re-
gardless of the nature of the action or claim or 
of the identity of the party or parties bringing 
the action, no court (other than the Supreme 
Court) shall have jurisdiction or authority to 
enjoin or restrain the operation of the provi-
sions in this section, other than with respect to 
the application of such provisions to an indi-
vidual petitioner. 
‘‘(7) ENFORCEMENT OF ORDERS.—If an em-
ployer fails to comply with a final determination 
issued against that employer under this subsection, 
and the final determination is not subject to review 
as provided in paragraph (6), the Attorney General 
may file suit to enforce compliance with the final de-
termination in any appropriate district court of the 
United States. In any such suit, the validity and ap-
propriateness of the final determination shall not be 
subject to review. 
‘‘(8) LIENS.— 
‘‘(A) CREATION OF LIEN.—If any employer 
liable for a fee or penalty under this section ne-
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glects or refuses to pay such liability and fails 
to file a petition for review (if applicable) as 
provided in paragraph 6 of this subsection, such 
liability is a lien in favor of the United States 
on all property and rights to property of such 
person as if the liability of such person were a 
liability for a tax assessed under the Internal 
Revenue Code of 1986. If a petition for review 
is filed as provided in paragraph 6 of this sub-
section, the lien (if any) shall arise upon the 
entry of a final judgment by the court. The lien 
continues for 20 years or until the liability is 
satisfied, remitted, set aside, or is terminated. 
‘‘(B) EFFECT
OF
FILING
NOTICE
OF 
LIEN.—Upon filing of a notice of lien in the 
manner in which a notice of tax lien would be 
filed under section 6323(f) (1) and (2) of the 
Internal Revenue Code of 1986, the lien shall 
be valid against any purchaser, holder of a se-
curity interest, mechanic’s lien or judgment lien 
creditor, except with respect to properties or 
transactions specified in subsection (b), (c), or 
(d) of section 6323 of the Internal Revenue 
Code of 1986 for which a notice of tax lien 
properly filed on the same date would not be 
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notice of lien shall be considered a notice of lien 
for taxes payable to the United States for the 
purpose of any State or local law providing for 
the filing of a notice of a tax lien. A notice of 
lien that is registered, recorded, docketed, or in-
dexed in accordance with the rules and require-
ments relating to judgments of the courts of the 
State where the notice of lien is registered, re-
corded, docketed, or indexed shall be considered 
for all purposes as the filing prescribed by this 
section. The provisions of section 3201(e) of 
chapter 176 of title 28 shall apply to liens filed 
as prescribed by this section. 
‘‘(C) ENFORCEMENT OF A LIEN.—A lien 
obtained through this process shall be consid-
ered a debt as defined by 28 U.S.C. 3002 and 
enforceable pursuant to the Federal Debt Col-
lection Procedures Act. 
‘‘(f) CRIMINAL PENALTIES AND INJUNCTIONS FOR 
PATTERN OR PRACTICE VIOLATIONS.— 
‘‘(1) CRIMINAL PENALTY.—Any employer which 
engages in a pattern or practice of knowing viola-
tions of subsection (a)(1)(A) or (a)(2) shall be fined 
not more than $75,000 for each unauthorized alien 
with respect to whom such a violation occurs, im-
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prisoned for not more than six months for the entire 
pattern or practice, or both. 
‘‘(2) ENJOINING
OF
PATTERN
OR
PRACTICE 
VIOLATIONS.—Whenever the Secretary or the Attor-
ney General has reasonable cause to believe that an 
employer is engaged in a pattern or practice of em-
ployment, recruitment, or referral in violation of 
paragraph (1)(A) or (2) of subsection (a), the Attor-
ney General may bring a civil action in the appro-
priate district court of the United States requesting 
such relief, including a permanent or temporary in-
junction, restraining order, or other order against 
the employer, as the Secretary deems necessary. 
‘‘(g) PROHIBITION OF INDEMNITY BONDS.— 
‘‘(1) PROHIBITION.—It is unlawful for an em-
ployer, in the hiring, recruiting, or referring for em-
ployment of any individual, to require the individual 
to post a bond or security, to pay or agree to pay 
an amount, or otherwise to provide a financial guar-
antee or indemnity, against any potential liability 
arising under this section relating to such hiring, re-
cruiting, or referring of the individual. 
‘‘(2) CIVIL PENALTY.—Any employer which is 
determined, after notice and opportunity for mitiga-
tion of the monetary penalty under subsection (e), to 
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have violated paragraph (1) of this subsection shall 
be subject to a civil penalty of $10,000 for each vio-
lation and to an administrative order requiring the 
return of any amounts received in violation of such 
paragraph to the employee or, if the employee can-
not be located, to the general fund of the Treasury. 
‘‘(h) GOVERNMENT CONTRACTS.— 
‘‘(1) EMPLOYERS.—Whenever an employer who 
does not hold Federal contracts, grants, or coopera-
tive agreements is determined by the Secretary to be 
a repeat violator of this section or is convicted of a 
crime under this section, the employer shall be sub-
ject to debarment from the receipt of Federal con-
tracts, grants, or cooperative agreements for a pe-
riod of up to two years in accordance with the proce-
dures and standards prescribed by the Federal Ac-
quisition Regulations. The Secretary or the Attorney 
General shall advise the Administrator of General 
Services of any such debarment, and the Adminis-
trator of General Services shall list the employer on 
the List of Parties Excluded from Federal Procure-
ment and Nonprocurement Programs for the period 
of the debarment. The Administrator of General 
Services, in consultation with the Secretary and At-
torney General, may waive operation of this sub-
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section or may limit the duration or scope of the de-
barment. 
‘‘(2) CONTRACTORS AND RECIPIENTS.—When-
ever an employer who holds Federal contracts, 
grants, or cooperative agreements is determined by 
the Secretary to be a repeat violator of this section 
or is convicted of a crime under this section, the em-
ployer shall be subject to debarment from the receipt 
of Federal contracts, grants, or cooperative agree-
ments for a period of up to two years in accordance 
with the procedures and standards prescribed by the 
Federal Acquisition Regulations. Prior to debarring 
the employer, the Secretary, in cooperation with the 
Administrator of General Services, shall advise all 
agencies holding contracts, grants, or cooperative 
agreements with the employer of the proceedings to 
debar the employer from the receipt of new Federal 
contracts, grants, or cooperative agreements for a 
period of up to two years. After consideration of the 
views of agencies holding contracts, grants or coop-
erative agreements with the employer, the Secretary 
may, in lieu of proceedings to debar the employer 
from the receipt of new Federal contracts, grants, or 
cooperative agreements for a period of up to two 
years, waive operation of this subsection, limit the 
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(other than aliens lawfully admitted for permanent 
residence) authorized to be employed in the United 
States, the Secretary shall provide that any limita-
tions with respect to the period or type of employ-
ment or employer shall be conspicuously stated on 
the documentation or endorsement. 
‘‘(2) PREEMPTION.—The provisions of this sec-
tion preempt any State or local law that requires the 
use of the EEVS in a fashion that conflicts with 
Federal policies, procedures or timetables, or that 
imposes civil or criminal sanctions (other than 
through licensing and similar laws) upon those who 
employ, or recruit or refer for a fee for employment, 
unauthorized aliens. 
‘‘(j) DEPOSIT OF AMOUNTS RECEIVED.—Except as 
otherwise specified, civil penalties collected under this sec-
tion shall be deposited by the Secretary into the general 
fund of the Treasury. 
‘‘(k) NO MATCH NOTICE.— 
‘‘(1) IN
GENERAL.—For the purpose of this 
subsection, a no match notice is written notice from 
the Social Security Administration (SSA) to an em-
ployer reporting earnings on a Form W–2 that em-
ployees’ names or corresponding social security ac-
count numbers fail to match SSA records. The Sec-
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retary, in consultation with the Commissioner of the 
Social Security Administration, is authorized to es-
tablish by regulation requirements for verifying the 
identity and work authorization of employees who 
are the subject of no-match notices. 
‘‘(2) NOTIFICATION
OF
EMPLOYEE.—An em-
ployee subject to a no-match notice shall also be 
issued a no-match notice, within 5 days of the em-
ployer, which shall explain— 
‘‘(A) that the no-match notice has been 
issued to employer; 
‘‘(B) that the no-match notice does not 
represent a binding decision on employment 
status; 
‘‘(C) that the employee has the right to re-
solve the no-match notice within the period of 
time designated by (k)(2); and 
‘‘(D) that the employee is protected from 
adverse employment consequences during the 
period of time designated by (k)(2). 
‘‘(3) TIME
PERIOD
FOR
RESOLUTION.—The 
Secretary shall establish by regulation a reasonable 
period of time during which an employer must allow 
an employee who is subject to a no-match notice to 
resolve the no-match notice with no adverse employ-
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ment consequences. The period of time shall be ex-
tended in such cases where an employee has sought 
resolution of the no-match notice, at an office of the 
Social Security Administration or other appropriate 
entity, during the designated period of time but final 
resolution or non-resolution of the no-match noticed 
has yet to be determined by the office or entity in 
question. The period of time shall be extended until 
such time as the pending final resolution or non-res-
olution of the no-match notice is determined, pro-
vided that the employee has acted in good faith co-
operation with the office or entity in question. 
‘‘(4) CONTINUED EMPLOYMENT IN CASE OF UN-
RESOLVED NO-MATCH.—The Secretary shall estab-
lish by regulation a procedure for verifying employer 
compliance with any provision of subsection (a)(2) in 
the case of unresolved no-match notices. 
‘‘(5) CHALLENGES TO VALIDITY.— 
‘‘(A) IN GENERAL.—Any right, benefit, or 
claim not otherwise waived or limited pursuant 
to this section is available in an action insti-
tuted in the United States District Court for 
the District of Columbia, but shall be limited to 
determinations of— 
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‘‘(i) whether this section, or any regu-
lation issued to implement this section, vio-
lates the Constitution of the United States; 
or 
‘‘(ii) whether such a regulation issued 
by or under the authority of the Secretary 
to implement this section, is contrary to 
applicable provisions of this section or was 
issued in violation of title 5, chapter 5, 
United States Code. 
‘‘(B) DEADLINES
FOR
BRINGING
AC-
TIONS.—Any action instituted under this para-
graph must be filed no later than 90 days after 
the date the challenged section or regulation de-
scribed in clause (i) or (ii) of subparagraph (A) 
is first implemented. 
‘‘(C) CLASS ACTIONS.—The court may not 
certify a class under Rule 23 of the Federal 
Rules of Civil Procedure in any action under 
this section. 
‘‘(D) RULE OF CONSTRUCTION.—In deter-
mining whether the Secretary’s interpretation 
regarding any provision of this section is con-
trary to law, a court shall accord to such inter-
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pretation the maximum deference permissible 
under the Constitution. 
‘‘(E) NO
ATTORNEYS’ 
FEES.—Notwith-
standing any other provision of law, the court 
shall not award fees or other expenses to any 
person or entity based upon any action relating 
to this title brought pursuant to this sub-
section.’’. 
SEC. 4. EFFECTIVE DATE. 
This title shall become effective on the date of enact-
ment. 
SEC. 5. DISCLOSURE OF CERTAIN TAXPAYER INFORMATION 
TO ASSIST IN IMMIGRATION ENFORCEMENT. 
(a) DISCLOSURE OF CERTAIN TAXPAYER IDENTITY 
INFORMATION.— 
(1) IN GENERAL.—Section 6103(l) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(21) DISCLOSURE
OF
CERTAIN
TAXPAYER 
IDENTITY INFORMATION BY SOCIAL SECURITY AD-
MINISTRATION TO DEPARTMENT OF HOMELAND SE-
CURITY.— 
‘‘(A) IN GENERAL.—From taxpayer iden-
tity information or other information which has 
been disclosed or otherwise made available to 
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the Social Security Administration and upon 
written request by the Secretary of Homeland 
Security (in this paragraph referred to as the 
‘Secretary’), the Commissioner of Social Secu-
rity shall disclose directly to officers, employees, 
and contractors of the Department of Home-
land Security— 
‘‘(i) the taxpayer identity information 
of each person who has filed an informa-
tion return required by reason of section 
6051 after calendar year 2005 and before 
the date specified in subparagraph (D) 
which contains— 
‘‘(I) 1 (or any greater number 
the Secretary shall request) taxpayer 
identifying number, name, and ad-
dress of any employee (within the 
meaning of such section) that did not 
match the records maintained by the 
Commissioner of Social Security, or 
‘‘(II) 2 (or any greater number 
the Secretary shall request) names, 
and addresses of employees (within 
the meaning of such section), with the 
same taxpayer identifying number, 
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and the taxpayer identity of each such 
employee, and 
‘‘(ii) the taxpayer identity of each per-
son who has filed an information return re-
quired by reason of section 6051 after cal-
endar year 2005 and before the date speci-
fied in subparagraph (D) which contains 
the taxpayer identifying number (assigned 
under section 6109) of an employee (within 
the meaning of section 6051)— 
‘‘(I) who is under the age of 14 
(or any lesser age the Secretary shall 
request), according to the records 
maintained by the Commissioner of 
Social Security, 
‘‘(II) whose date of death, ac-
cording to the records so maintained, 
occurred in a calendar year preceding 
the calendar year for which the infor-
mation return was filed, 
‘‘(III) whose taxpayer identifying 
number is contained in more than one 
(or any greater number the Secretary 
shall request) information return filed 
in such calendar year, or 
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‘‘(IV) who is not authorized to 
work in the United States, according 
to the records maintained by the 
Commissioner of Social Security, 
and the taxpayer identity and date of birth 
of each such employee. 
‘‘(B) REIMBURSEMENT.—The Secretary 
shall transfer to the Commissioner the funds 
necessary to cover the additional cost directly 
incurred by the Commissioner in carrying out 
the searches or manipulations requested by the 
Secretary.’’. 
(2) COMPLIANCE
BY
DHS
CONTRACTORS 
WITH CONFIDENTIALITY SAFEGUARDS.— 
(A) IN GENERAL.—Section 6103(p) of 
such Code is amended by adding at the 
end the following new paragraph: 
‘‘(9) DISCLOSURE
TO
DHS
CONTRACTORS.— 
Notwithstanding any other provision of this section, 
no return or return information shall be disclosed to 
any contractor of the Department of Homeland Se-
curity unless such Department, to the satisfaction of 
the Secretary— 
‘‘(A) has requirements in effect which re-
quire each such contractor which would have 
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access to returns or return information to pro-
vide safeguards (within the meaning of para-
graph (4)) to protect the confidentiality of such 
returns or return information, 
‘‘(B) agrees to conduct an on-site review 
every 3 years (mid-point review in the case of 
contracts or agreements of less than 3 years in 
duration) of each contractor to determine com-
pliance with such requirements, 
‘‘(C) submits the findings of the most re-
cent review conducted under subparagraph (B) 
to the Secretary as part of the report required 
by paragraph (4)(E), and 
‘‘(D) certifies to the Secretary for the most 
recent annual period that such contractor is in 
compliance with all such requirements. 
The certification required by subparagraph (D) shall 
include the name and address of each contractor, a 
description of the contract or agreement with such 
contractor, and the duration of such contract or 
agreement.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 6103(a)(3) of such Code is 
amended by striking ‘‘or (20)’’ and inserting 
‘‘(20), or (21)’’. 
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(B) Section 6103(p)(3)(A) of such Code is 
amended by adding at the end the following 
new sentence: ‘‘The Commissioner of Social Se-
curity shall provide to the Secretary such infor-
mation as the Secretary may require in carrying 
out this paragraph with respect to return infor-
mation inspected or disclosed under the author-
ity of subsection (l)(21).’’. 
(C) Section 6103(p)(4) of such Code is 
amended— 
(i) by striking ‘‘or (17)’’ both places it 
appears and inserting ‘‘(17), or (21)’’; and 
(ii) by striking ‘‘or (20)’’ each place it 
appears and inserting ‘‘(20), or (21)’’. 
(D) Section 6103(p)(8)(B) of such Code is 
amended by inserting ‘‘or paragraph (9)’’ after 
‘‘subparagraph (A)’’. 
(E) Section 7213(a)(2) of such Code is 
amended by striking ‘‘or (20)’’ and inserting 
‘‘(20), or (21)’’. 
(b) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the Secretary of 
Homeland Security such sums as are necessary to carry 
out the amendments made by this section. 
(c) REPEAL OF REPORTING REQUIREMENTS.— 
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(1) REPORT ON EARNINGS OF ALIENS NOT AU-
THORIZED TO WORK.—Subsection (c) of section 290 
of the Immigration and Nationality Act (8 U.S.C. 
1360) is repealed. 
(2) REPORT ON FRAUDULENT USE OF SOCIAL 
SECURITY
ACCOUNT
NUMBERS.—Subsection (b) of 
section 414 of the Illegal Immigration Reform and 
Immigrant Responsibility Act of 1996 (division C of 
Public Law 104–208; 8 U.S.C. 1360 note) is re-
pealed. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
subsection (a) shall apply to disclosures made after 
the date of the enactment of this Act. 
(2) CERTIFICATIONS.—The first certification 
under section 6103(p)(9)(D) of the Internal Revenue 
Code of 1986, as added by subsection (a)(2), shall 
be made with respect to calendar year 2007. 
(3) REPEALS.—The repeals made by subsection 
(c) shall take effect on the date of the enactment of 
this Act. 
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SEC. 6. RESPONSIBILITIES OF THE SOCIAL SECURITY AD-
MINISTRATION. 
Section 205(c)(12) of the Social Security Act, 42 
U.S.C. 405(c)(2), is amended by adding at the end the 
following new subparagraphs: 
‘‘(I) RESPONSIBILITIES OF THE COMMIS-
SIONER OF SOCIAL SECURITY.— 
‘‘(i) EMPLOYMENT
VERIFICATION.— 
As part of the verification system, the 
Commissioner of Social Security shall, sub-
ject to the provisions of section 274A(d) of 
the Immigration and Nationality Act, es-
tablish a reliable, secure method that, op-
erating through the EEVS and within the 
time periods specified in section 274A(d) 
of the Immigration and Nationality Act: 
‘‘(I) compares the name, Social 
Security account number and avail-
able citizenship information provided 
in an inquiry against such information 
maintained by the Commissioner in 
order to confirm (or not confirm) the 
validity of the information provided 
regarding an individual whose identity 
and employment eligibility must be 
confirmed; 
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‘‘(II) the correspondence of the 
name, number, and any other identi-
fying information; 
‘‘(III) whether the name and 
number belong to an individual who is 
deceased; 
‘‘(IV) whether an individual is a 
national of the United States (when 
available); and 
‘‘(V) whether the individual has 
presented a Social Security account 
number that is not valid for employ-
ment. 
The EEVS shall not disclose or release so-
cial security information to employers 
through the confirmation system (other 
than such confirmation or nonconfirma-
tion). 
‘‘(ii) SOCIAL SECURITY ADMINISTRA-
TION
DATABASE
IMPROVEMENTS.—For 
purposes of preventing identity theft, pro-
tecting employees, and reducing burden on 
employers, and notwithstanding section 
6103 of title 26, United States Code, the 
Commissioner of Social Security, in con-
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sultation with the Secretary, shall review 
the Social Security Administration data-
bases and information technology to iden-
tify any deficiencies and discrepancies re-
lated to name, birth date, citizenship sta-
tus, or death records of the Social Security 
accounts and Social Security account hold-
ers likely to contribute to fraudulent use of 
documents, or identity theft, or to affect 
the proper functioning of the EEVS or ac-
curacy of no-match notices and shall cor-
rect any identified errors. The Commis-
sioner shall ensure that a system for iden-
tifying and correcting such deficiencies and 
discrepancies is adopted to ensure the ac-
curacy of the Social Security Administra-
tion’s databases. 
‘‘(iii) SOCIAL SECURITY UPDATE PUB-
LIC INFORMATION CAMPAIGN.—The Com-
missioner shall implement a public infor-
mation campaign explaining the impor-
tance of verifying the accuracy of a citi-
zen’s or other authorized Social Security 
card holder’s information in the Social Se-
curity Administration Database. 
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‘‘(I) The campaign shall include 
information on how to verify that an 
individual’s record in the Social Secu-
rity Database is correct and make 
corrections if needed. 
‘‘(II) The campaign shall target 
groups of individuals who are most 
likely to have outdated records, such 
as persons who have changed their 
name (such as may be the case in 
marriage or divorce), naturalized citi-
zens, and other groups of individuals 
identified by the Commissioner. 
‘‘(III) In order to carry out the 
campaign under this paragraph, the 
Commissioner may, to the extent 
deemed appropriate and subject to the 
availability of appropriations, contract 
with public and private organizations 
for outreach activities under the cam-
paign. 
‘‘(IV) There are authorized to be 
appropriated to carry out this para-
graph $10,000,000 for each fiscal 
year 2008 through 2010. 
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‘‘(iv) NOTIFICATION TO ‘FREEZE’ USE 
OF SOCIAL SECURITY NUMBER.—The Com-
missioner of Social Security, in consulta-
tion with the Secretary of Homeland Secu-
rity, shall establish a secure process where-
by an individual can request that the Com-
missioner preclude any confirmation under 
the EEVS based on that individual’s Social 
Security number until it is reactivated by 
that individual. 
‘‘(v) SOCIAL
SECURITY
ADMINISTRA-
TION NO-MATCH RESOLUTION SUPPORT.— 
The Commissioner shall take necessary 
steps to ensure prompt final resolution or 
non-resolution of no-match notices when 
employees subject to such notices inquire 
about the no-match notice at an office of 
the Social Security Administration when-
ever possible.’’. 
SEC. 7. IMMIGRATION ENFORCEMENT SUPPORT BY THE IN-
TERNAL REVENUE SERVICE AND THE SOCIAL 
SECURITY ADMINISTRATION. 
(a) TIGHTENING REQUIREMENTS FOR THE PROVI-
SION OF SOCIAL SECURITY NUMBERS ON FORM W–2 
WAGE AND TAX STATEMENTS.—Section 6724 of the In-
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ternal Revenue Code of 1986 (relating to waiver; defini-
tions and special rules) is amended by adding at the end 
the following new subsection: 
‘‘(f) SPECIAL RULES WITH RESPECT TO SOCIAL SE-
CURITY NUMBERS ON WITHHOLDING EXEMPTION CER-
TIFICATES.— 
‘‘(1) EMPLOYEE
SOCIAL
SECURITY
ACCOUNT 
NUMBER
EXEMPTION.—Subsection (a) shall not 
apply with respect to the Social Security account 
number of an employee furnished under section 
6051(a)(2). 
‘‘(2) EXCEPTION.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the exemption to reasonable 
cause waiver eligibility for employee Social Se-
curity account numbers shall not apply in any 
case in which the employer— 
‘‘(i) receives confirmation that the dis-
crepancy described in section 205(c)(2)(I) 
of the Social Security Act has been re-
solved, or 
‘‘(ii) corrects a clerical error made by 
the employer with respect to the Social Se-
curity account number of an employee 
within 60 days after notification under sec-
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tion 205(c)(2)(1) of the Social Security 
Act that the Social Security account num-
ber contained in wage records provided to 
the Social Security Administration by the 
employer with respect to the employee does 
not match the Social Security account 
number of the employee contained in rel-
evant records otherwise maintained by the 
Social Security Administration. 
‘‘(B) EXCEPTION
NOT
APPLICABLE
TO 
FREQUENT
OFFENDERS.—Subparagraph (A) 
shall not apply— 
‘‘(i) in any case in which not less than 
50 of the statements required to be made 
by an employer pursuant to section 6051 
either fail to include an employee’s social 
security account number or include an in-
correct Social Security account number, or 
‘‘(ii) with respect to any employer who 
has received written notification under sec-
tion 205(c)(2)(1) of the Social Security 
Act during each of the 3 preceding taxable 
years that the social security account num-
bers in the wage records provided to the 
Social Security Administration by such em-
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ployer with respect to 10 more employees 
do not match relevant records otherwise 
maintained by the Social Security Adminis-
tration.’’. 
(b) ENFORCEMENT.— 
(1) IN GENERAL.—Not later than 90 days after 
the date of the enactment of this Act, the Secretary 
of the Treasury, in consultation with the Secretary 
of Homeland Security, shall establish a unit within 
the Criminal Investigation office of the Internal Rev-
enue Service to investigate violations of the Internal 
Revenue Code of 1986 related to the employment of 
individuals who are not authorized to work in the 
United States. 
(2) SPECIAL
AGENTS; SUPPORT
STAFF.—The 
Secretary of the Treasury shall assign to the unit a 
minimum of 10 full-time special agents and nec-
essary support staff and is authorized to employ up 
to 200 full time special agents for this unit based on 
investigative requirements and work load. 
(3) REPORTS.—During each of the first 5 cal-
endar years beginning after the establishment of 
such unit and biennially thereafter, the unit shall 
transmit to Congress a report that describes its ac-
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tivities and includes the number of investigations 
and cases referred for prosecution. 
(c) INCREASE IN PENALTY ON EMPLOYER FAILING 
TO FILE CORRECT INFORMATION RETURNS.—Section 
6721 of such Code (relating to failure to file correct infor-
mation returns) is amended as follows— 
(1) in subsection (a)(1)— 
(A) by striking ‘‘$50’’ and inserting 
‘‘$200’’, and 
(B) by striking ‘‘$250,000’’ and inserting 
‘‘$1,000,000’’, 
(2) in subsection (b)(1)(A), by striking ‘‘$15 in 
lieu of $50’’ and inserting ‘‘$60 in lieu of $200’’, 
(3) 
in 
subsection 
(b)(1)(B), 
by 
striking 
‘‘$75,000’’ and inserting ‘‘$300,000’’, 
(4) in subsection (b)(2)(A), by striking ‘‘$30 in 
lieu of $50’’ and inserting ‘‘$120 in lieu of $200’’, 
(5) 
in 
subsection 
(b)(2)(B), 
by 
striking 
‘‘$150,000’’ and inserting ‘‘$600,000’’, 
(6) in subsection (d)(A) in paragraph (1)— 
(A) 
by 
striking 
‘‘ ‘$100,000’ 
for 
‘$250,000’ ’’ and inserting ‘‘ ‘$400,000’ for 
‘$1,000,000’ ’’ in subparagraph (A), 
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(B) by striking ‘‘ ‘$25,000’ for ‘$75,000’ ’’ 
and inserting ‘‘ ‘$100,000’ for ‘$300,000’ ’’ in 
subparagraph (B), and 
(C) by striking ‘‘ ‘$50,000’ for ‘$150,000’ ’’ 
and inserting ‘‘ ‘$200,000’ for ‘$600,000’ ’’ in 
subparagraph (C), 
(D) in paragraph (2)(A), by striking 
‘‘$5,000,000’’ and inserting ‘‘$2,000,000’’, and 
(E) 
in 
the 
heading, 
by 
striking 
‘‘$5,000,000’’ and inserting ‘‘$2,000,000’’, 
(7) in subsection (e)(2)— 
(A) by striking ‘‘$100’’ and inserting 
‘‘$400’’, 
(B) by striking ‘‘$25,000’’ and inserting 
‘‘$100,000’’ in subparagraph (C)(i), and 
(C) by striking ‘‘$100,000’’ and inserting 
‘‘$400,000’’ in subparagraph (C)(ii), and 
(8) 
in 
subsection 
(e)(3)(A), 
by 
striking 
‘‘$250,000’’ and inserting ‘‘$1,000,000’’. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (b) and (c) shall apply to failures occurring 
after enactment of this Act. 
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SEC. 
8. 
ADDITIONAL 
WORKSITE 
ENFORCEMENT 
AND 
FRAUD DETECTION AGENTS. 
(a) INCREASE IN NUMBER OF PERSONNEL.—The 
Secretary shall, subject to the availability of appropria-
tions for such purpose, increase, by not less than 1,150, 
the number of personnel of the Bureau of Immigration 
and Customs Enforcement during the 5-year period begin-
ning on the date of the enactment of this Act for the pur-
pose of increasing enforcement of compliance with sections 
274A and 274C of the Immigration and Nationality Act 
(8 U.S.C. 1324a and 1324c). 
(b) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the Secretary for 
each of the fiscal years 2007 through 2011 such sums as 
may be necessary to carry out this section. 
SEC. 9. AUTHORIZATION OF APPROPRIATIONS. 
(a) There are authorized to be appropriated to the 
Secretary of Homeland Security such sums as may be nec-
essary to carry out the provisions of this Act, and the 
amendments made by this Act, including the following ap-
propriations: 
(1) In each of the five years beginning on the 
date of the enactment of this Act, the appropriations 
necessary to increase to a level not less than 4500 
the number of personnel of the Department of 
Homeland Security assigned exclusively or prin-
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cipally to an office or offices dedicated to monitoring 
and enforcing compliance with sections 274A and 
274C of the Immigration and Nationality Act (8 
U.S.C. 1324a and 1324c), including compliance with 
the requirements of the EEVS. These personnel 
shall perform the following compliance and moni-
toring activities: 
(A) 
Verify 
Employment 
Identification 
Numbers of employers participating in the 
EEVS. 
(B) Verify compliance of employers partici-
pating in the EEVS with the requirements for 
participation that are prescribed by the Sec-
retary. 
(C) Monitor the EEVS for multiple uses of 
Social Security Numbers and any immigration 
identification numbers for evidence that could 
indicate identity theft or fraud. 
(D) Monitor the EEVS to identify dis-
criminatory practices. 
(E) Monitor the EEVS to identify employ-
ers who are not using the system properly, in-
cluding employers who fail to make appropriate 
records with respect to their queries and any 
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notices of confirmation, nonconfirmation, or 
further action. 
(F) Identify instances where employees al-
lege that an employer violated their privacy 
rights. 
(G) Analyze and audit the use of the 
EEVS and the data obtained through the 
EEVS to identify fraud trends, including fraud 
trends across industries, geographical areas, or 
employer size. 
(H) Analyze and audit the use of the 
EEVS and the data obtained through the 
EEVS to develop compliance tools as necessary 
to respond to changing patterns of fraud. 
(I) Provide employers with additional 
training and other information on the proper 
use of the EEVS. 
(J) Perform threshold evaluation of cases 
for referral to the U.S. Immigration and Cus-
toms Enforcement and to liaise with the U.S. 
Immigration and Customs Enforcement with re-
spect to these referrals. 
(K) Any other compliance and monitoring 
activities that, in the Secretary’s judgment, are 
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100 
necessary to ensure the functioning of the 
EEVS. 
(L) Investigate identity theft and fraud de-
tected through the EEVS and undertake the 
necessary enforcement actions. 
(M) Investigate use of fraudulent docu-
ments or access to fraudulent documents 
through local facilitation and undertake the 
necessary enforcement actions. 
(N) Provide support to the U.S. Citizen-
ship and Immigration Services with respect to 
the evaluation of cases for referral to the U.S. 
Immigration and Customs Enforcement. 
(O) Perform any other investigations that, 
in the Secretary’s judgment, are necessary to 
ensure the functioning of the EEVS, and un-
dertake any enforcement actions necessary as a 
result of these investigations. 
(2) The appropriations necessary to acquire, in-
stall and maintain technological equipment necessary 
to support the functioning of the EEVS and the 
connectivity between U.S. Citizenship and Immigra-
tion Services and the U.S. Immigration and Cus-
toms Enforcement with respect to the sharing of in-
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101 
formation to support the EEVS and related immi-
gration enforcement actions. 
(b) There are authorized to be appropriated to Com-
missioner of Social Security such sums as may be nec-
essary to carry out the provisions of this Act, including 
section 6 of this Act. 
Æ 
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