I 
111TH CONGRESS 
2D SESSION 
H. R. 5972 
To amend the Internal Revenue Code of 1986 to permit the Secretary of 
the Treasury to disclose certain return information related to identity 
theft, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2010 
Mr. PETRI (for himself, Ms. BEAN, and Mrs. BLACKBURN) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to permit 
the Secretary of the Treasury to disclose certain return 
information related to identity theft, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Social Security Iden-
tity Defense Act of 2010’’. 
VerDate Mar 15 2010 
21:57 Aug 02, 2010
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5972.IH
H5972
srobinson on DSKHWCL6B1PROD with BILLS
SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 
WITH RESPECT TO IDENTITY THEFT. 
(a) IN GENERAL.—Subsection (l) of section 6103 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
IN CERTAIN CASES OF IDENTITY THEFT.— 
‘‘(A) IN GENERAL.—If the Secretary deter-
mines that there is a substantial likelihood that 
there has been a fraudulent use of a social se-
curity account number on a statement described 
in section 6051— 
‘‘(i) the Secretary shall disclose to the 
holder of such social security account num-
ber— 
‘‘(I) that the Secretary has rea-
son to believe that the social security 
account number of such individual has 
been fraudulently used in the employ-
ment context, 
‘‘(II) that the Secretary has 
made the disclosure described in 
clause (ii) to the Director of the Fed-
eral Bureau of Investigation with re-
spect to such fraudulent use, and 
VerDate Mar 15 2010 
21:57 Aug 02, 2010
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5972.IH
H5972
srobinson on DSKHWCL6B1PROD with BILLS
‘‘(III) such other information 
(other than return information) as the 
Secretary determines, in consultation 
with 
Federal 
Trade 
Commission, 
would be helpful and appropriate to 
provide to a victim of identity theft, 
and 
‘‘(ii) the Secretary shall disclose to the 
Director of the Federal Bureau of Inves-
tigation— 
‘‘(I) such social security account 
number, 
‘‘(II) that the Secretary has rea-
son to believe that such social security 
account number has been fraudulently 
used in the employment context, and 
‘‘(III) the taxpayer identity infor-
mation of the holder of such social se-
curity account number, the individual 
believed to have fraudulently used 
such social security account number, 
and the employer who made the state-
ment described in section 6051 which 
included such social security account 
number. 
VerDate Mar 15 2010 
21:57 Aug 02, 2010
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5972.IH
H5972
srobinson on DSKHWCL6B1PROD with BILLS
‘‘(B) RESTRICTION
ON
DISCLOSURE
TO 
LAW ENFORCEMENT.— 
‘‘(i) DISCLOSURE TO OTHER LAW EN-
FORCEMENT OFFICIALS.—The Director of 
the Federal Bureau of Investigation may 
disclose information received under sub-
paragraph (A)(ii) to appropriate Federal, 
State, and local law enforcement officials. 
‘‘(ii) RESTRICTION ON USE OF DIS-
CLOSED
INFORMATION.—Return informa-
tion disclosed under subparagraph (A)(ii) 
may be used by Federal, State, and local 
law enforcement officials only for purposes 
of carrying out criminal investigations or 
prosecutions.’’. 
(b) PREVENTION OF USE OF W–2 STATEMENTS TO 
CARRYOUT IDENTITY THEFT.—Section 6051 of such 
Code is amended by adding at the end the following new 
subsection: 
‘‘(g) PREVENTION OF IDENTITY THEFT.—Except as 
otherwise provided by the Secretary, if an employer is no-
tified by the Secretary with respect to any employee that 
the Secretary has reason to believe that the social security 
account number included on the statement described in 
subsection (a) with respect to such employee is not the 
VerDate Mar 15 2010 
23:26 Aug 02, 2010
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5972.IH
H5972
srobinson on DSKHWCL6B1PROD with BILLS
social security account number of such employee, such em-
ployer— 
‘‘(1) shall cease to include such social security 
account number on statements provided to the em-
ployee under subsection (a), but 
‘‘(2) shall continue to include such social secu-
rity account number on duplicates of such state-
ments provided to the Secretary under subsection 
(d).’’. 
(c) CONFORMING AMENDMENTS RELATED TO DIS-
CLOSURE.— 
(1) CONFIDENTIALITY.—Paragraph (3) of sec-
tion 6103(a) of such Code is amended by striking 
‘‘or (21)’’ and inserting ‘‘(21), or (23)’’. 
(2) PROCEDURES
AND
RECORDKEEPING
RE-
LATED TO DISCLOSURES.—Paragraph (4) of section 
6103(p) of such Code is amended by striking ‘‘or 
(20)’’ each place it appears and inserting ‘‘(20), or 
(23)’’. 
(3) UNAUTHORIZED
DISCLOSURE
OR
INSPEC-
TION.—Paragraph (2) of section 7213(a) of such 
Code is amended by striking ‘‘or (21)’’ and inserting 
‘‘(21), or (23)’’. 
Æ 
VerDate Mar 15 2010 
21:57 Aug 02, 2010
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H5972.IH
H5972
srobinson on DSKHWCL6B1PROD with BILLS