I 
114TH CONGRESS 
1ST SESSION H. R. 3832 
To amend the Internal Revenue Code of 1986 to prevent tax-related identity 
theft and tax fraud, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 26, 2015 
Mr. RENACCI (for himself, Mr. LEWIS, Mr. ROSKAM, Mr. BUCHANAN, and Mr. 
REICHERT) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on the Ju-
diciary, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to prevent 
tax-related identity theft and tax fraud, and for other 
purposes. 
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 ‘‘Stolen Identify Refund 
Fraud Prevention Act of 2015’’. 
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SEC. 2. MODIFICATION OF DUE DATES FOR CERTAIN IN-
FORMATION FILING RETURNS. 
(a) ACCELERATED FILING OF FORMS W–2 AND W– 
3.— 
(1) IN GENERAL.—Section 6071 of the Internal 
Revenue Code of 1986 is amended by redesignating 
subsection (c) as subsection (d), and by inserting 
after subsection (b) the following new subsection: 
‘‘(c) RETURNS RELATING TO EMPLOYEE WAGE IN-
FORMATION
AND
FORMS
1099–MISC.—Returns and 
statements made under sections 6051 and 6052, and any 
payments required to be reported on Form 1099–MISC 
with respect to nonemployee compensation, shall be filed 
on or before February 15 of the year following the cal-
endar year to which such returns relate.’’. 
(2) CONFORMING AMENDMENT.—Subsection (b) 
of section 6071 of such Code is amended by striking 
‘‘subparts B and C of part III of this subchapter’’ 
and inserting ‘‘subpart B of part III of this sub-
chapter (other than returns filed on Form 1099– 
MISC with respect to nonemployee compensation)’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to returns and state-
ments relating to calendar years beginning after the 
date of the enactment of this Act. 
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(b) STUDY AND RECOMMENDATIONS REGARDING AD-
MINISTRATIVE IMPLEMENTATION.—Not later than Janu-
ary 1, 2018, the Secretary of the Treasury shall submit 
to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the 
Senate— 
(1) a recommendation of whether the due dates 
for filing Forms W–2 and W–3 with the Internal 
Revenue Service and the Social Security Administra-
tion should be further accelerated in order to pre-
vent tax refund fraud, 
(2) recommendations for processes— 
(A) to match the information reported on 
Forms W–2 and Forms 1099–MISC for the ef-
fective processing of returns and accurate deter-
mination of refunds, and 
(B) to correct errors on such documents, 
and 
(3) any other recommendations the Secretary 
may have for accelerating information reporting, in-
cluding the identification of any other forms that 
should be due on an accelerated schedule, in order 
to prevent tax refund fraud. 
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SEC. 3. CENTRALIZED POINT OF CONTACT FOR IDENTITY 
THEFT VICTIMS. 
The Secretary of the Treasury, or the Secretary’s del-
egate, shall establish and maintain an office at the Inter-
nal Revenue Service and procedures to ensure that any 
taxpayer whose return has been delayed or otherwise ad-
versely affected due to the theft of the taxpayer’s identity 
has a centralized point of contact throughout the proc-
essing of his or her case. The office shall coordinate with 
other offices within the Internal Revenue Service to resolve 
the taxpayer’s case as quickly as possible. 
SEC. 4. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 
THEFT. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 
7529. 
NOTIFICATION 
OF 
SUSPECTED 
IDENTITY 
THEFT. 
‘‘If the Secretary determines that there was an unau-
thorized use of the identity of any taxpayer, the Secretary 
shall— 
‘‘(1) as soon as practicable and without jeop-
ardizing an investigation relating to tax administra-
tion, notify the taxpayer, and 
‘‘(2) if any person is criminally charged by in-
dictment or information relating to such unauthor-
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ized use, notify such taxpayer as soon as practicable 
of such charge.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Notification of suspected identity theft.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date of the enactment of this Act. 
SEC. 5. EXTENSION OF IRS AUTHORITY TO REQUIRE TRUN-
CATED 
SOCIAL 
SECURITY 
NUMBERS 
ON 
FORM W–2. 
(a) IN GENERAL.—Paragraph (2) of section 6051(a) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘his social security number’’ and inserting ‘‘an identi-
fying number for the employee’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 6. ELECTRONIC FILING OPT OUT. 
Not later than 180 days after the date of the enact-
ment of this Act, the Secretary of the Treasury, or the 
Secretary’s delegate, shall implement a program under 
which a taxpayer who has filed an identity theft affidavit 
with the Secretary may elect to prevent the processing of 
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any Federal tax return submitted in an electronic format 
by the taxpayer or a person purporting to be the taxpayer. 
SEC. 7. CRIMINAL PENALTY FOR USING A FALSE IDENTITY 
IN CONNECTION WITH TAX FRAUD. 
(a) IN GENERAL.—Section 7206 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘Any person’’ and inserting the 
following: 
‘‘(a) IN GENERAL.—Any person’’, and 
(2) by adding at the end the following new sub-
section: 
‘‘(b) USE OF FALSE IDENTITY.—Any person who 
willfully misappropriates another person’s taxpayer iden-
tity (as defined in section 6103(b)(6)) for the purpose of 
making any list, return, account, statement, or other docu-
ment submitted to the Secretary under the provisions of 
this title shall be guilty of a felony and, upon conviction 
thereof, shall be fined not more than $250,000 ($500,000 
in the case of a corporation) or imprisoned not more than 
5 years, or both, together with the costs of prosecution.’’. 
(b) 
AGGRAVATED
IDENTITY
THEFT.—Section 
1028A(c) of title 18, United States Code, is amended by 
striking ‘‘or’’ at the end of paragraph (10), by striking 
the period at the end of paragraph (11) and inserting ‘‘; 
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or’’, and by adding at the end the following new para-
graph: 
‘‘(12) section 7206(b) of the Internal Revenue 
Code of 1986 (relating to use of false identity in 
connection with tax fraud).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to offenses committed after the 
date of the enactment of this Act. 
SEC. 8. IMPROVEMENT IN ACCESS TO INFORMATION IN 
THE NATIONAL DIRECTORY OF NEW HIRES. 
(a) IN GENERAL.—Paragraph (3) of section 453(i) 
of the Social Security Act (42 U.S.C. 653(i)) is amended 
to read as follows: 
‘‘(3) ADMINISTRATION OF FEDERAL TAX LAWS 
RELATING TO FRAUD.—The Secretary of the Treas-
ury shall have access to the information in the Na-
tional Directory of New Hires for the sole purpose 
of identifying and preventing fraudulent tax return 
filings and claims for refund under the Internal Rev-
enue Code of 1986.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
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SEC. 9. REPEAL OF PROVISION REGARDING CERTAIN TAX 
COMPLIANCE PROCEDURES AND REPORTS. 
Section 2004 of the Internal Revenue Service Re-
structuring and Reform Act of 1998 (26 U.S.C. 6012 
note) is repealed. 
SEC. 10. REPORT ON REFUND FRAUD. 
Not later than September 30, 2018, and biannually 
thereafter through September 30, 2026, the Secretary of 
the Treasury (or the Secretary’s delegate) shall report to 
the Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Senate 
on the extent and nature of fraud involving the use of a 
misappropriated taxpayer identity with respect to claims 
for refund under the Internal Revenue Code of 1986 dur-
ing the preceding completed income tax filing season, and 
the detection, prevention, and enforcement activities un-
dertaken by the Internal Revenue Service with respect to 
such fraud, including— 
(1) detailing efforts to combat identity theft 
fraud, including an update on the victims’ assistance 
unit; 
(2) providing an update on Internal Revenue 
Service efforts and results associated with limiting 
multiple refunds to the same financial account and 
physical address, with appropriate exceptions; and 
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(3) discussing Internal Revenue Service efforts 
associated with other avenues for addressing identity 
theft refund fraud. 
In addition, each report shall provide an update on the 
implementation of this Act, analyze other ways to accel-
erate information matching, and identify the need for any 
further legislation to protect taxpayer resources and infor-
mation, including preventing tax refund fraud related to 
the Internal Revenue Service’s e-Services tools and elec-
tronic filing identification numbers. 
Æ 
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