‘‘(17) notwithstanding the preceding provisions 
of this subsection, each spouse’s share of income or 
loss from a qualified joint venture shall be taken 
into account as provided in section 761(f) in deter-
mining net earnings from self-employment of such 
spouse.’’. 
(2) Subsection (a) of section 211 of the Social 
Security Act (defining net earnings from self-em-
ployment) is amended by striking ‘‘and’’ at the end 
of paragraph (14), by striking the period at the end 
of paragraph (15) and inserting ‘‘; and’’, and by in-
serting after paragraph (15) the following new para-
graph: 
‘‘(16) Notwithstanding the preceding provisions 
of this subsection, each spouse’s share of income or 
loss from a qualified joint venture shall be taken 
into account as provided in section 761(f) of the In-
ternal Revenue Code of 1986 in determining net 
earnings from self-employment of such spouse.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
SEC. 3. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 
THEFT. 
(a) IN GENERAL.—Chapter 77 (relating to miscella-
neous provisions) is amended by adding at the end the 
following new section: 
‘‘SEC. 
7529. 
NOTIFICATION 
OF 
SUSPECTED 
IDENTITY 
THEFT. 
‘‘If, in the course of an investigation under section 
7206 (relating to fraud and false statements) or 7207 (re-
lating to fraudulent returns, statements, or other docu-
ments), the Secretary determines that there may have 
been an unauthorized use of the identity of the taxpayer 
or dependents, the Secretary shall— 
‘‘(1) as soon as practicable and without jeop-
ardizing such investigation, notify the taxpayer of 
such determination, and 
‘‘(2) if any person is criminally charged by in-
dictment or information under either of such sec-
tions, notify such taxpayer as soon as practicable of 
such charge.’’. 
(b) 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.’’. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6211
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date of the enactment of this Act. 
SEC. 4. EXTENSION OF TIME FOR RETURN OF PROPERTY 
FOR WRONGFUL LEVY. 
(a) EXTENSION OF TIME FOR RETURN OF PROPERTY 
SUBJECT TO LEVY.—Subsection (b) of section 6343 (re-
lating to return of property) is amended by striking ‘‘9 
months’’ and inserting ‘‘2 years’’. 
(b) PERIOD OF LIMITATION ON SUITS.—Subsection 
(c) of section 6532 (relating to suits by persons other than 
taxpayers) is amended— 
(1) in paragraph (1) by striking ‘‘9 months’’ 
and inserting ‘‘2 years’’, and 
(2) in paragraph (2) by striking ‘‘9-month’’ and 
inserting ‘‘2-year’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to— 
(1) levies made after the date of the enactment 
of this Act, and 
(2) levies made on or before such date if the 9- 
month period has not expired under section 6343(b) 
of the Internal Revenue Code of 1986 (without re-
gard to this section) as of such date. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
SEC. 5. INDIVIDUALS HELD HARMLESS ON WRONGFUL 
LEVY, ETC., ON INDIVIDUAL RETIREMENT 
PLAN. 
(a) IN GENERAL.—Section 6343 (relating to author-
ity to release levy and return property) is amended by add-
ing at the end the following new subsection: 
‘‘(f) INDIVIDUALS HELD HARMLESS ON WRONGFUL 
LEVY, ETC. ON INDIVIDUAL RETIREMENT PLAN.— 
‘‘(1) IN GENERAL.—If the Secretary determines 
that an individual retirement plan has been levied 
upon in a case to which subsection (b) or (d)(2)(A) 
applies, an amount equal to the sum of— 
‘‘(A) the amount of money returned by the 
Secretary on account of such levy, and 
‘‘(B) interest paid under subsection (c) on 
such amount of money, 
may be deposited into such individual retirement 
plan or any other individual retirement plan (other 
than an endowment contract) to which a rollover 
from the plan levied upon is permitted. 
‘‘(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)— 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
‘‘(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. 
‘‘(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.’’. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
(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 after ‘‘media’’ and ‘‘, and through 
any other means of mass communication,’’. 
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 
with respect to any refund anticipation loan if 
the Secretary determines that the business 
practices of such person involve refund anticipa-
tions loans and related charges and fees that 
are predatory. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
‘‘(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 with respect to returns filed 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 
‘‘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 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS
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 
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. 
VerDate Aug 31 2005 
02:23 Mar 27, 2007
Jkt 059200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H1677.IH
H1677
ccoleman on PROD1PC60 with BILLS