‘‘(I) the employer employs an in-
dividual with respect to whom a notice 
is received under subparagraph (B) 
after the 30 days described in such 
subparagraph, 
‘‘(II) the employer fails to notify 
the Secretary as required by subpara-
graph (E)(ii) and employs such indi-
vidual, or 
‘‘(III) the employer refers the in-
dividual for employment after receiv-
ing a notice under subparagraph (B) 
with respect to such individual. 
‘‘(ii) EXCEPTIONS.— 
‘‘(I) 
SUSPENSION
PERIOD.— 
Clause (i)(I) shall not apply during 
the suspension period described in 
subparagraph (E)(i). 
‘‘(II) NOTICE FROM SECRETARY 
OF HOMELAND SECURITY.—Clause (i) 
shall cease to apply with respect to an 
individual after the date that the em-
ployer is notified by the Secretary of 
Homeland Security that such indi-
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vidual is authorized to be employed in 
the United States. 
‘‘(G) REFUNDS
DENIED.—No refund of 
any tax imposed by this title shall be made to 
any individual for any taxable year during any 
portion of which such individual is employed in 
the United States without being authorized to 
be so employed. 
‘‘(H) SPECIAL RULES.— 
‘‘(i) PROTECTION FROM LIABILITY.— 
No employer shall be civilly or criminally 
liable under any law for any action taken 
in good faith reliance on information pro-
vided by the Secretary or the Secretary of 
Homeland Security with respect to any in-
dividual’s eligibility to be employed in the 
United States. 
‘‘(ii) TIMELY
MAILING
TREATED
AS 
TIMELY
NOTICE.—Rules similar to the 
rules of section 7502 shall apply for pur-
poses of this section. 
‘‘(iii) LAST KNOWN ADDRESS OF EM-
PLOYEE.—Any notice required to be pro-
vided to an employee under this section 
shall be sufficient if mailed to the employee 
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at the last known address of the em-
ployee.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (4) of 
section 6103(p) of such Code is amended by striking ‘‘(5) 
or (7)’’ each place it appears and inserting ‘‘(5), (7), or 
(9)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns received more than 180 
days after the date of the enactment of this Act. 
SEC. 3. PROCEDURE FOR DETERMINING WHETHER INDI-
VIDUALS WHO ARE NOT AUTHORIZED TO BE 
EMPLOYED IN THE UNITED STATES ARE SO 
EMPLOYED. 
(a) IN GENERAL.—Subsection (i) of section 6103 of 
the Internal Revenue Code of 1986 (relating to confiden-
tiality and disclosure of returns and return information), 
as amended by section 2, is amended by adding at the 
end the following new paragraph: 
‘‘(10) DISCLOSURE OF EMPLOYMENT INFORMA-
TION TO SECRETARY OF HOMELAND SECURITY.— 
‘‘(A) IN GENERAL.—During December of 
each calendar year, the Secretary of Homeland 
Security shall submit electronically a request to 
the Secretary for the information described in 
subparagraph (B)(ii) with respect to each indi-
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vidual who had been authorized to be employed 
in the United States during any prior calendar 
year but who was not so authorized as of De-
cember 31 of the immediately preceding cal-
endar year. Such request shall specify— 
‘‘(i) the name and TIN of the indi-
vidual, and 
‘‘(ii) the taxable period or periods for 
which the information is requested. 
‘‘(B) DISCLOSURE
OF
EMPLOYMENT
IN-
FORMATION.— 
‘‘(i) IN GENERAL.—Not later than the 
first March 5 following the receipt by the 
Secretary of such request, the Secretary 
shall electronically disclose return informa-
tion described in clause (ii) to officers and 
employees of the Department of Homeland 
Security who are personally and directly 
engaged in the enforcement of the Immi-
gration and Nationality Act. 
‘‘(ii) 
INFORMATION
TO
BE
DIS-
CLOSED.—The information described in 
this clause with respect to any individual 
is— 
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‘‘(I) such individual’s mailing ad-
dress, 
‘‘(II) the total amount of wages 
(as defined in section 3121(a)) paid to 
such individual during the period or 
periods specified in subparagraph 
(A)(ii), and 
‘‘(III) the name, address, and 
employer identification number of 
each employer paying such wages dur-
ing such period or periods. 
‘‘(C) REFUNDS, ETC. WITHHELD.—No re-
fund of any tax imposed by this title shall be 
made, and no credit under section 32 (relating 
to earned income credit) shall be allowed, to 
any individual for any taxable year during any 
portion of which such individual is employed in 
the United States without being authorized to 
be so employed. 
‘‘(D) NOTICE
TO
EMPLOYER
AND
EM-
PLOYEE.—If the Secretary of Homeland Secu-
rity receives information under this paragraph 
indicating that an individual was employed in 
the United States after the expiration of the in-
dividual’s authority to be so employed, such 
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employer received such notice, provide a 
copy of such notice to the employee. 
‘‘(ii) RIGHT
TO
CONTEST.—An em-
ployee may contest the accuracy of such 
notice during the 30-day period beginning 
on the date that the employer provided the 
notice under clause (i) to the employee. 
‘‘(iii) CONTEST PROCEDURE.—If, dur-
ing such 30-day period, the employee pro-
vides the employer with information sub-
stantiating such employee’s claimed au-
thorization to be employed in the United 
States, the employer shall, in such form 
and manner as the Secretary of Homeland 
Security shall prescribe, provide to such 
Secretary— 
‘‘(I) the employee’s name, ad-
dress, 
and 
taxpayer 
identification 
number, 
‘‘(II) the employer’s name, ad-
dress, telephone number, and em-
ployer identification number, and 
‘‘(III) the information provided 
by the employee to the employer sub-
stantiating such employee’s authoriza-
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tion to be employed in the United 
States. 
‘‘(F) VERIFICATION
FROM
DEPARTMENT 
OF HOMELAND SECURITY.—Within 7 business 
days after receiving such information, the Sec-
retary of Homeland Security shall electronically 
notify the Secretary, and shall notify the em-
ployer and employee in writing, as to whether 
the employee is authorized to be employed in 
the United States. 
‘‘(G) SUSPENSION OF OBLIGATION TO TER-
MINATE
EMPLOYMENT
UNTIL
RESPONSE
RE-
CEIVED.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), if the employee meets 
the requirement of subparagraph (E)(iii), 
the employer’s obligation to terminate the 
employment of such employee shall be sus-
pended until the employer receives the no-
tice described in subparagraph (F). 
‘‘(ii) TIMELY
RESPONSE
NOT
RE-
CEIVED.—If the employer does not receive 
such notice before the 30th day after the 
close such 30-day period, the employer 
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shall so notify the Secretary of Homeland 
Security. 
‘‘(H) REBUTTABLE PRESUMPTION OF VIO-
LATION
OF
THE
IMMIGRATION
AND
NATION-
ALITY ACT.— 
‘‘(i) IN GENERAL.—A rebuttable pre-
sumption is created that the employer has 
violated section 274A(a)(1)(A) of the Im-
migration and Nationality Act if— 
‘‘(I) the employer employs an in-
dividual with respect to whom a notice 
is received under subparagraph (D) 
after the 30 days described in such 
subparagraph, 
‘‘(II) the employer fails to notify 
the Secretary as required by subpara-
graph (G)(ii) and employs such indi-
vidual, or 
‘‘(III) the employer refers the in-
dividual for employment after receiv-
ing a notice under subparagraph (D) 
with respect to such individual. 
‘‘(ii) EXCEPTIONS.— 
‘‘(I) 
SUSPENSION
PERIOD.— 
Clause (i)(I) shall not apply during 
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the suspension period described in 
subparagraph (G)(i). 
‘‘(II) NOTICE FROM SECRETARY 
OF HOMELAND SECURITY.—Clause (i) 
shall cease to apply with respect to an 
individual after the date that the em-
ployer is notified by the Secretary of 
Homeland Security that such indi-
vidual is authorized to be employed in 
the United States. 
‘‘(I) SPECIAL RULES.— 
‘‘(i) PROTECTION FROM LIABILITY.— 
No employer shall be civilly or criminally 
liable under any law for any action taken 
in good faith reliance on information pro-
vided by the Secretary or the Secretary of 
Homeland Security with respect to any in-
dividual’s eligibility to be employed in the 
United States. 
‘‘(ii) TIMELY
MAILING
TREATED
AS 
TIMELY
NOTICE.—Rules similar to the 
rules of section 7502 shall apply for pur-
poses of this section. 
‘‘(iii) LAST KNOWN ADDRESS OF EM-
PLOYEE.—Any notice required to be pro-
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vided to an employee under this section 
shall be sufficient if mailed to the employee 
at the last known address of the employee. 
‘‘(iv) EMPLOYMENT-BASED
VISAS.— 
For purposes of this section, the deter-
mination of whether an individual is au-
thorized to be employed in the United 
States includes whether the individual has 
an immigrant visa issued pursuant to the 
numerical limitation under section 203(b) 
of the Immigration and Nationality Act (8 
U.S.C. 1153(b)) (relating to employment- 
based visas).’’. 
(b) CONFORMING AMENDMENT.—Paragraph (4) of 
section 6103(p) of such Code, as amended by subsection 
(a), is amended by striking ‘‘(7), or (7)’’ each place it ap-
pears and inserting ‘‘(7), (9), or (10)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to requests made in calendar years 
beginning after the date of the enactment of this Act. 
Æ 
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