I 
115TH CONGRESS 
1ST SESSION 
H. R. 439 
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 
JANUARY 11, 2017 
Mr. RENACCI (for himself, Mr. LEWIS of Georgia, Mr. KELLY of Pennsylvania, 
Mr. KILMER, Mr. BUCSHON, Mr. BARLETTA, Mr. DIAZ-BALART, Mr. 
MEEHAN, Mr. COSTELLO of Pennsylvania, Mr. TIBERI, Mr. ROSKAM, 
Mrs. COMSTOCK, Mr. JOYCE of Ohio, and Mr. REICHERT) 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 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 Identity Refund 
Fraud Prevention Act of 2017’’. 
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SEC. 2. 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. 3. 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 include with that no-
tice— 
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‘‘(A) instructions to the taxpayer about fil-
ing a police report; and 
‘‘(B) the forms the taxpayer must submit 
to allow investigating law enforcement officials 
to access the taxpayer’s personal information; 
and 
‘‘(2) if any person is criminally charged by in-
dictment or information relating to such unauthor-
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. 4. REPORT ON ELECTRONIC FILING OPT OUT. 
The Secretary of the Treasury (or the Secretary’s 
delegate) shall submit a feasibility study to the Committee 
on Ways and Means of the House of Representatives and 
the Committee on Finance of the Senate describing a pro-
gram under which a person who has filed an identity theft 
affidavit with the Secretary may elect to prevent the proc-
essing of any Federal tax return submitted in an electronic 
format by that taxpayer or a person purporting to be that 
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taxpayer. The study shall be submitted within 180 days 
after the date of the enactment of this Act and should 
also include a recommendation on whether to implement 
such a program. 
SEC. 5. USE OF INFORMATION IN DO NOT PAY INITIATIVE 
IN PREVENTION OF IDENTITY THEFT RE-
FUND FRAUD. 
The Secretary of the Treasury, and the Secretary’s 
delegate, shall use the information available under the Do 
Not Pay Initiative established under section 5 of the Im-
proper Payments Elimination and Recovery Improvement 
Act of 2012 (31 U.S.C. 3321 note) to help prevent identity 
theft refund fraud. 
SEC. 6. 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. 7. REPORT ON IDENTITY THEFT REFUND FRAUD. 
(a) IN GENERAL.—Not later than September 30, 
2018, and biannually thereafter through September 30, 
2023, the Secretary of the Treasury (or the Secretary’s 
delegate) shall report to the Committee on Ways and 
Means of the House of Representatives and the Committee 
on Finance of the Senate on the extent and nature of 
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