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‘‘(2) TREATMENT AS ROLLOVER.—If amounts 
are deposited into an individual retirement plan 
under paragraph (1) not later than the 60th day 
after the date on which the individual receives the 
amounts under paragraph (1)— 
‘‘(A) such deposit shall be treated as a 
rollover described in section 408(d)(3)(A)(i), 
‘‘(B) to the extent the deposit includes in-
terest paid under subsection (c), such interest 
shall not be includible in gross income, and 
‘‘(C) such deposit shall not be taken into 
account under section 408(d)(3)(B). 
For purposes of subparagraph (B), an amount shall 
be treated as interest only to the extent that the 
amount deposited exceeds the amount of the levy. 
‘‘(3) REFUND, ETC., OF
INCOME
TAX
ON 
LEVY.—If any amount is includible in gross income 
for a taxable year by reason of a levy referred to in 
paragraph (1) and any portion of such amount is 
treated as a rollover under paragraph (2), any tax 
imposed by chapter 1 on such portion shall not be 
assessed, and if assessed shall be abated, and if col-
lected shall be credited or refunded as an overpay-
ment made on the due date for filing the return of 
tax for such taxable year. 
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‘‘(4) INTEREST.—Notwithstanding subsection 
(d), interest shall be allowed under subsection (c) in 
a case in which the Secretary makes a determination 
described in subsection (d)(2)(A) with respect to a 
levy upon an individual retirement plan.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid under subsections 
(b), (c), and (d)(2)(A) of section 6343 of the Internal Rev-
enue Code of 1986 after the date of the enactment of this 
Act. 
SEC. 6. CLARIFICATION OF IRS UNCLAIMED REFUND AU-
THORITY. 
Section 6103(m)(1) (relating to tax refunds) is 
amended by inserting ‘‘, and through any other means of 
mass communication,’’ after ‘‘media’’. 
SEC. 7. PROHIBITION ON IRS DEBT INDICATORS FOR PRED-
ATORY REFUND ANTICIPATION LOANS. 
(a) IN GENERAL.—Subsection (f) of section 6011 (re-
lating to promotion of electronic filing) is amended by add-
ing at the end the following new paragraph: 
‘‘(3) PROHIBITION ON IRS DEBT INDICATORS 
FOR PREDATORY REFUND ANTICIPATION LOANS.— 
‘‘(A) IN GENERAL.—In carrying out any 
program under this subsection, the Secretary 
shall not provide a debt indicator to any person 
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with respect to any refund anticipation loan if 
the Secretary determines that the business 
practices of such person involve refund anticipa-
tion loans and related charges and fees that are 
predatory. 
‘‘(B) REFUND ANTICIPATION LOAN.—For 
purposes of this paragraph, the term ‘refund 
anticipation loan’ means a loan of money or of 
any other thing of value to a taxpayer secured 
by the taxpayer’s anticipated receipt of a Fed-
eral tax refund. 
‘‘(C) IRS DEBT INDICATOR.—For purposes 
of this paragraph, the term ‘debt indicator’ 
means a notification provided through a tax re-
turn’s acknowledgment file that a refund will be 
offset to repay debts for delinquent Federal or 
State taxes, student loans, child support, or 
other Federal agency debt.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to determinations after the date 
of the enactment of this Act. 
SEC. 8. PROHIBITION ON MISUSE OF DEPARTMENT OF THE 
TREASURY NAMES AND SYMBOLS. 
(a) IN GENERAL.—Subsection (a) of section 333 of 
title 31, United States Code, is amended by inserting 
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‘‘internet domain address,’’ after ‘‘solicitation,’’ both 
places it appears. 
(b) 
PENALTY
FOR
MISUSE
BY
ELECTRONIC 
MEANS.—Subsections (c)(2) and (d)(1) of section 333 of 
such Code are each amended by inserting ‘‘or any other 
mass communications by electronic means,’’ after ‘‘tele-
cast,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to violations occurring 
after the date of the enactment of this Act. 
SEC. 9. EITC OUTREACH. 
(a) IN GENERAL.—Section 32 (relating to earned in-
come) is amended by adding at the end the following new 
subsection: 
‘‘(n) NOTIFICATION OF POTENTIAL ELIGIBILITY FOR 
CREDIT AND REFUND.— 
‘‘(1) IN GENERAL.—To the extent possible and 
on an annual basis, the Secretary shall provide to 
each taxpayer who— 
‘‘(A) for any preceding taxable year for 
which credit or refund is not precluded by sec-
tion 6511, and 
‘‘(B) did not claim the credit under sub-
section (a) but may be allowed such credit for 
any such taxable year based on return or return 
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information (as defined in section 6103(b)) 
available to the Secretary, 
notice that such taxpayer may be eligible to claim 
such credit and a refund for such taxable year. 
‘‘(2) NOTICE.—Notice provided under para-
graph (1) shall be in writing and sent to the last 
known address of the taxpayer.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 10. MODIFICATION OF RULES PERTAINING TO FIRPTA 
NONFOREIGN AFFIDAVITS. 
(a) IN GENERAL.—Subsection (b) of section 1445 
(relating to exemptions) is amended by adding at the end 
the following: 
‘‘(9) ALTERNATIVE
PROCEDURE
FOR
FUR-
NISHING NONFOREIGN AFFIDAVIT.—For purposes of 
paragraphs (2) and (7)— 
‘‘(A) IN
GENERAL.—Paragraph (2) shall 
be treated as applying to a transaction if, in 
connection with a disposition of a United States 
real property interest— 
‘‘(i) the affidavit specified in para-
graph (2) is furnished to a qualified sub-
stitute, and 
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‘‘(ii) the qualified substitute furnishes 
a statement to the transferee stating, 
under penalty of perjury, that the qualified 
substitute has such affidavit in his posses-
sion. 
‘‘(B) REGULATIONS.—The Secretary shall 
prescribe such regulations as may be necessary 
or appropriate to carry out this paragraph.’’. 
(b) QUALIFIED SUBSTITUTE.—Subsection (f) of sec-
tion 1445 (relating to definitions) is amended by adding 
at the end the following new paragraph: 
‘‘(6) 
QUALIFIED
SUBSTITUTE.—The 
term 
‘qualified substitute’ means, with respect to a dis-
position of a United States real property interest— 
‘‘(A) the person (including any attorney or 
title company) responsible for closing the trans-
action, other than the transferor’s agent, and 
‘‘(B) the transferee’s agent.’’. 
(c) EXEMPTION NOT TO APPLY IF KNOWLEDGE OR 
NOTICE THAT AFFIDAVIT OR STATEMENT IS FALSE.— 
(1) IN
GENERAL.—Paragraph (7) of section 
1445(b) (relating to special rules for paragraphs (2) 
and (3)) is amended to read as follows: 
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‘‘(7) SPECIAL RULES FOR PARAGRAPHS (2), (3), 
AND (9).—Paragraph (2), (3), or (9) (as the case 
may be) shall not apply to any disposition— 
‘‘(A) if— 
‘‘(i) the transferee or qualified sub-
stitute has actual knowledge that the affi-
davit referred to in such paragraph, or the 
statement 
referred 
to 
in 
paragraph 
(9)(A)(ii), is false, or 
‘‘(ii) the transferee or qualified sub-
stitute receives a notice (as described in 
subsection (d)) from a transferor’s agent, 
transferee’s agent, or qualified substitute 
that such affidavit or statement is false, or 
‘‘(B) if the Secretary by regulations re-
quires the transferee or qualified substitute to 
furnish a copy of such affidavit or statement to 
the Secretary and the transferee or qualified 
substitute fails to furnish a copy of such affi-
davit or statement to the Secretary at such 
time and in such manner as required by such 
regulations.’’. 
(2) LIABILITY.— 
(A) NOTICE.—Paragraph (1) of section 
1445(d) (relating to notice of false affidavit; 
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foreign corporations) is amended to read as fol-
lows: 
‘‘(1) NOTICE OF FALSE AFFIDAVIT; FOREIGN 
CORPORATIONS.—If— 
‘‘(A) the transferor furnishes the trans-
feree or qualified substitute an affidavit de-
scribed in paragraph (2) of subsection (b) or a 
domestic corporation furnishes the transferee 
an affidavit described in paragraph (3) of sub-
section (b), and 
‘‘(B) in the case of— 
‘‘(i) any transferor’s agent— 
‘‘(I) such agent has actual knowl-
edge that such affidavit is false, or 
‘‘(II) in the case of an affidavit 
described in subsection (b)(2) fur-
nished by a corporation, such corpora-
tion is a foreign corporation, or 
‘‘(ii) any transferee’s agent or quali-
fied substitute, such agent or substitute 
has actual knowledge that such affidavit is 
false, 
such agent or qualified substitute shall so notify 
the transferee at such time and in such manner 
as the Secretary shall require by regulations.’’. 
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