paragraph shall be solely for the use of such of-
ficers and employees to whom such information 
is disclosed in such investigation. 
‘‘(C) REQUIREMENTS.—A request meets 
the requirements of this clause if— 
‘‘(i) the request is made by the head 
of the agency (or his delegate) involved in 
such investigation, and 
‘‘(ii) the request sets forth the specific 
reason why such disclosure may be rel-
evant to the investigation. 
‘‘(D) NOTIFICATION.—The Secretary shall 
determine whether or not to grant the disclo-
sure request described in subparagraph (A) and 
notify the petitioning law enforcement agency 
within 30 days of receiving the request. This 
determination shall be expedited in instances 
where the crimes of murder, murder for hire, or 
arson are involved as certified by the requesting 
agency’s head.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 6103(a) of such 
Code is amended by inserting ‘‘or (k)(11)’’ after 
‘‘subsection (i)(7)(A)’’. 
VerDate Mar 15 2010 
02:22 Jul 31, 2012
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6205.IH
H6205
rfrederick on DSK6VPTVN1PROD with BILLS
(2) Paragraph (4) of section 6103(p) of such 
Code is amended— 
(A) in the matter preceding subparagraph 
(A) by inserting ‘‘or (11)’’ after ‘‘(k)(10)’’, and 
(B) in subparagraph (F)(ii) by striking ‘‘or 
(10)’’ and inserting ‘‘(10) or (11)’’. 
(3) Paragraph (2) of section 7213(a) of such 
Code is amended by inserting ‘‘(k)(11),’’ after 
‘‘(7)(A)(ii),’’. 
(c) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to disclosures made after the 
date of the enactment of this Act. 
(d) RULE OF CONSTRUCTION.—Nothing in section 
6103 of the Internal Revenue Code of 1986 may be con-
strued to prohibit Federal law enforcement officials from 
coordinating with State and local law enforcement agen-
cies already investigating related crimes. 
SEC. 3. LOCAL LAW ENFORCEMENT LIAISON. 
Section 7803 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new sub-
section: 
‘‘(e) LOCAL LAW ENFORCEMENT LIAISON.— 
‘‘(1) ESTABLISHMENT.—The Commissioner of 
Internal Revenue shall establish within the Criminal 
VerDate Mar 15 2010 
02:22 Jul 31, 2012
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6205.IH
H6205
rfrederick on DSK6VPTVN1PROD with BILLS
Investigation Division of the Internal Revenue Serv-
ice the position of Local Law Enforcement Liaison. 
‘‘(2) DUTIES.—The Local Law Enforcement 
Liaison shall— 
‘‘(A) coordinate the investigation of tax 
fraud with State and local law enforcement 
agencies, 
‘‘(B) communicate the status of tax fraud 
cases involving identity theft, and 
‘‘(C) carry out such other duties as dele-
gated by the Commissioner of Internal Rev-
enue.’’. 
SEC. 4. PIN SYSTEM FOR PREVENTION OF IDENTITY THEFT 
TAX FRAUD. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate) shall implement an 
identify theft tax fraud prevention program under which— 
(1) a person who has filed an identity theft affi-
davit with the Secretary may elect— 
(A) to be provided with a unique personal 
identification number to be included on any 
Federal tax return filed by such person, or 
(B) to prevent the processing of any Fed-
eral tax return submitted in an electronic for-
VerDate Mar 15 2010 
02:22 Jul 31, 2012
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H6205.IH
H6205
rfrederick on DSK6VPTVN1PROD with BILLS
mat by a person purporting to be such person, 
and 
(2) the Secretary will provide additional identity 
verification safeguards for the processing of any 
Federal tax return filed by a person described in 
paragraph (1) in cases where a unique personal 
identification number is not included on the return. 
SEC. 5. STUDY ON THE USE OF PREPAID DEBIT CARDS AND 
COMMERCIAL TAX PREPARATION SOFTWARE 
IN TAX FRAUD. 
(a) IN GENERAL.—The Comptroller General of the 
United States shall conduct a study to examine the role 
of prepaid debit cards and commercial tax preparation 
software in facilitating fraudulent tax returns through 
identity theft. 
(b) REPORT.—Not later than 6 months after the date 
of the enactment of this Act, the Comptroller General shall 
submit to the Committee on Finance of the Senate and 
the Committee on Ways and Means of the House of Rep-
resentatives a report with the results of the study con-
ducted under subsection (a), together with any rec-
ommendations. 
SEC. 6. STUDY ON THE USE OF E-FILING IN TAX FRAUD. 
(a) IN GENERAL.—The Comptroller General of the 
United States shall conduct a study to examine the role 
VerDate Mar 15 2010 
02:22 Jul 31, 2012
Jkt 019200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H6205.IH
H6205
rfrederick on DSK6VPTVN1PROD with BILLS
filing tax returns electronically (e-filing) and electronic tax 
returns play in either facilitating or preventing fraudulent 
tax returns through identity theft. 
(b) REPORT.—Not later than 6 months after the date 
of the enactment of this Act, the Comptroller General shall 
submit to the Committee on Finance of the Senate and 
the Committee on Ways and Means of the House of Rep-
resentatives a report with the results of the study con-
ducted under subsection (a), together with any rec-
ommendations. 
SEC. 7. RESTRICTION ON ACCESS TO THE DEATH MASTER 
FILE. 
(a) IN GENERAL.—The Secretary of Commerce shall 
not disclose information contained on the Death Master 
File to any person with respect to any individual who has 
died at any time during the previous two calendar years 
in which the request for disclosure is made or the suc-
ceeding calendar year unless such person is certified under 
the program established under subsection (b). 
(b) CERTIFICATION PROGRAM.— 
(1) IN GENERAL.—The Secretary of Commerce 
shall establish a program to certify persons who are 
eligible to access the information described in sub-
section (a) contained on the Death Master File. 
VerDate Mar 15 2010 
02:22 Jul 31, 2012
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H6205.IH
H6205
rfrederick on DSK6VPTVN1PROD with BILLS