HR 4994 RFS 
more years ago and compare the amount of revenue col-
lected from the taxpayers whose offers were accepted with 
the amount of revenue collected from the taxpayers whose 
offers were rejected, and compare, among the taxpayers 
whose offers were rejected, the amount they offered with 
the amounts collected. 
(b) REPORT.—Not later than 1 year after the date 
of enactment of this Act, the Secretary of the Treasury 
shall submit a report to Congress containing the results 
of the study conducted under subsection (a). 
SEC. 202. REPEAL OF PARTIAL PAYMENT REQUIREMENT 
ON 
SUBMISSIONS 
OF 
OFFERS-IN-COM-
PROMISE. 
(a) IN GENERAL.—Section 7122 is amended by strik-
ing subsection (c) and by redesignating subsections (d), 
(e), (f), and (g) as subsection (c), (d), (e), and (f), respec-
tively. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (3) of section 7122(d) is amend-
ed— 
(A) by inserting ‘‘and’’ at the end of the 
subparagraph (A), 
(B) by striking ‘‘, and’’ at the end of sub-
paragraph (B) and inserting a period, and 
(C) by striking subparagraph (C). 
VerDate Nov 24 2008 
20:56 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4994.RFS
H4994
sroberts on DSKD5P82C1PROD with BILLS
HR 4994 RFS 
(2) Subsection (f) of section 6159 is amended 
by striking ‘‘section 7122(e)’’ and inserting ‘‘section 
7122(d)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to offers submitted after the date 
of the enactment of this Act. 
TITLE 
III—TAXPAYER 
ASSIST-
ANCE AND PROTECTION IM-
PROVEMENTS 
SEC. 301. REFERRALS TO LOW-INCOME TAXPAYER CLINICS 
PERMITTED. 
(a) IN GENERAL.—Subsection (c) of section 7526 is 
amended by adding at the end the following new para-
graph: 
‘‘(6) TREASURY
EMPLOYEES
PERMITTED
TO 
REFER TAXPAYERS TO QUALIFIED LOW-INCOME TAX-
PAYER CLINICS.—Notwithstanding any other provi-
sion of law, officers and employees of the Depart-
ment of the Treasury may refer taxpayers for advice 
and assistance to qualified low-income taxpayer clin-
ics receiving funding under this section.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to referrals made after the date 
of the enactment of this Act. 
VerDate Nov 24 2008 
20:56 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H4994.RFS
H4994
sroberts on DSKD5P82C1PROD with BILLS
HR 4994 RFS 
SEC. 302. LOW-INCOME TAXPAYER CLINICS. 
(a) INCREASE IN AUTHORIZED GRANTS.—Paragraph 
(1) of section 7526(c) (relating to aggregate limitation) 
is amended by striking ‘‘$6,000,000’’ and inserting 
‘‘$20,000,000’’. 
(b) CLERICAL AMENDMENT.—Section 7526(c)(5) is 
amended by inserting ‘‘qualified’’ before ‘‘low-income’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to grants made after 
the date of the enactment of this Act. 
SEC. 303. 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 
VerDate Nov 24 2008 
20:56 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H4994.RFS
H4994
sroberts on DSKD5P82C1PROD with BILLS
HR 4994 RFS 
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. 304. TAXPAYER NOTIFICATION OF SUSPECTED IDEN-
TITY THEFT. 
(a) IN GENERAL.—Chapter 77 (relating to miscella-
neous provisions), as amended by this Act, 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 the inter-
nal revenue laws, the Secretary determines that there was 
or may have been an unauthorized use of the identity of 
the taxpayer or a dependent of the taxpayer, the Secretary 
shall, to the extent permitted by law— 
‘‘(1) as soon as practicable and without jeop-
ardizing such investigation, notify the taxpayer of 
such determination, and 
VerDate Nov 24 2008 
20:56 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H4994.RFS
H4994
sroberts on DSKD5P82C1PROD with BILLS
HR 4994 RFS 
‘‘(2) if any person is criminally charged by in-
dictment or information with respect to such unau-
thorized use, notify such taxpayer as soon as prac-
ticable 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.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date of the enactment of this Act. 
SEC. 305. CLARIFICATION OF IRS UNCLAIMED REFUND AU-
THORITY. 
Paragraph (1) of section 6103(m) (relating to tax re-
funds) is amended by inserting ‘‘, and through any other 
means of mass communication,’’ after ‘‘media’’. 
SEC. 306. STUDY ON DELIVERY OF TAX REFUNDS. 
(a) IN GENERAL.—The National Taxpayer Advocate 
shall conduct a study on the feasibility of delivering tax 
refunds on debit cards, prepaid cards, and other electronic 
means to assist individuals that do not have access to fi-
nancial accounts or institutions. 
(b) REPORT.—Not later than 1 year after the date 
of enactment of this Act, the National Taxpayer Advocate 
shall submit a report to Congress containing the results 
of the study conducted under subsection (a). 
VerDate Nov 24 2008 
20:56 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H4994.RFS
H4994
sroberts on DSKD5P82C1PROD with BILLS