IB 
Union Calendar No. 49 
110TH CONGRESS 
1ST SESSION H. R. 1677 
[Report No. 110–84] 
To amend the Internal Revenue Code of 1986 to enhance taxpayer protections 
and outreach. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 26, 2007 
Mr. RANGEL (for himself and Mr. LEWIS of Georgia) introduced the following 
bill; which was referred to the Committee on Ways and Means 
APRIL 16, 2007 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 26, 2007] 
A BILL 
To amend the Internal Revenue Code of 1986 to enhance 
taxpayer protections and outreach. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Taxpayer Protection Act of 2007’’. 
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(b) AMENDMENT OF 1986 CODE.—Except as otherwise 
expressly provided, whenever in this Act an amendment or 
repeal is expressed in terms of an amendment to, or repeal 
of, a section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the Inter-
nal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; etc. 
Sec. 2. Family business tax simplification. 
Sec. 3. Taxpayer notification of suspected identity theft. 
Sec. 4. Extension of time for return of property for wrongful levy. 
Sec. 5. Individuals held harmless on wrongful levy, etc., on individual retirement 
plan. 
Sec. 6. Clarification of IRS unclaimed refund authority. 
Sec. 7. Prohibition on IRS debt indicators for predatory refund anticipation 
loans. 
Sec. 8. Prohibition on misuse of Department of the Treasury names and symbols. 
Sec. 9. EITC outreach. 
Sec. 10. Modification of rules pertaining to FIRPTA nonforeign affidavits. 
Sec. 11. Disclosure of prisoner return information to Federal Bureau of Prisons. 
SEC. 2. FAMILY BUSINESS TAX SIMPLIFICATION. 
(a) IN GENERAL.—Section 761 (defining terms for 
purposes of partnerships) is amended by redesignating sub-
section (f) as subsection (g) and by inserting after sub-
section (e) the following new subsection: 
‘‘(f) QUALIFIED JOINT VENTURE.— 
‘‘(1) IN GENERAL.—In the case of a qualified 
joint venture conducted by a husband and wife who 
file a joint return for the taxable year, for purposes 
of this title— 
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‘‘(A) such joint venture shall not be treated 
as a partnership, 
‘‘(B) all items of income, gain, loss, deduc-
tion, and credit shall be divided between the 
spouses in accordance with their respective inter-
ests in the venture, and 
‘‘(C) each spouse shall take into account 
such spouse’s respective share of such items as if 
they were attributable to a trade or business con-
ducted by such spouse as a sole proprietor. 
‘‘(2) QUALIFIED JOINT VENTURE.—For purposes 
of paragraph (1), the term ‘qualified joint venture’ 
means any joint venture involving the conduct of a 
trade or business if— 
‘‘(A) the only members of such joint venture 
are a husband and wife, 
‘‘(B) both spouses materially participate 
(within the meaning of section 469(h) without 
regard to paragraph (5) thereof) in such trade or 
business, and 
‘‘(C) both spouses elect the application of 
this subsection.’’. 
(b) NET EARNINGS FROM SELF-EMPLOYMENT.— 
(1) Subsection (a) of section 1402 (defining net 
earnings from self-employment) is amended by strik-
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ing ‘‘, and’’ at the end of paragraph (15) and insert-
ing a semicolon, by striking the period at the end of 
paragraph (16) and inserting ‘‘; and’’, and by insert-
ing after paragraph (16) the following new para-
graph: 
‘‘(17) notwithstanding the preceding provisions 
of this subsection, each spouse’s share of income or 
loss from a qualified joint venture shall be taken into 
account as provided in section 761(f) in determining 
net earnings from self-employment of such spouse.’’. 
(2) Subsection (a) of section 211 of the Social 
Security Act (defining net earnings from self-employ-
ment) is amended by striking ‘‘and’’ at the end of 
paragraph (14), by striking the period at the end of 
paragraph (15) and inserting ‘‘; and’’, and by insert-
ing after paragraph (15) the following new para-
graph: 
‘‘(16) Notwithstanding the preceding provisions 
of this subsection, each spouse’s share of income or 
loss from a qualified joint venture shall be taken into 
account as provided in section 761(f) of the Internal 
Revenue Code of 1986 in determining net earnings 
from self-employment of such spouse.’’. 
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2006. 
SEC. 3. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY 
THEFT. 
(a) IN GENERAL.—Chapter 77 (relating to miscella-
neous provisions) is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 
7529. 
NOTIFICATION 
OF 
SUSPECTED 
IDENTITY 
THEFT. 
‘‘If, in the course of an investigation under section 
7206 (relating to fraud and false statements) or 7207 (relat-
ing to fraudulent returns, statements, or other documents), 
the Secretary determines that there was or may have been 
an unauthorized use of the identity of the taxpayer or de-
pendents, the Secretary shall— 
‘‘(1) as soon as practicable and without jeopard-
izing such investigation, notify the taxpayer of such 
determination, and 
‘‘(2) if any person is criminally charged by in-
dictment or information under either of such sections, 
notify such taxpayer as soon as practicable of such 
charge.’’. 
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(b) CLERICAL AMENDMENT.—The table of sections for 
chapter 77 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. EXTENSION OF TIME FOR RETURN OF PROPERTY 
FOR WRONGFUL LEVY. 
(a) EXTENSION OF TIME FOR RETURN OF PROPERTY 
SUBJECT TO LEVY.—Subsection (b) of section 6343 (relat-
ing to return of property) is amended by striking ‘‘9 
months’’ and inserting ‘‘2 years’’. 
(b) PERIOD OF LIMITATION ON SUITS.—Subsection (c) 
of section 6532 (relating to suits by persons other than tax-
payers) is amended— 
(1) in paragraph (1) by striking ‘‘9 months’’ 
and inserting ‘‘2 years’’, and 
(2) in paragraph (2) by striking ‘‘9-month’’ and 
inserting ‘‘2-year’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to— 
(1) levies made after the date of the enactment 
of this Act, and 
(2) levies made on or before such date if the 9- 
month period has not expired under section 6343(b) 
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of the Internal Revenue Code of 1986 (without regard 
to this section) as of such date. 
SEC. 5. INDIVIDUALS HELD HARMLESS ON WRONGFUL 
LEVY, ETC., ON INDIVIDUAL RETIREMENT 
PLAN. 
(a) IN GENERAL.—Section 6343 (relating to authority 
to release levy and return property) is amended by adding 
at the end the following new subsection: 
‘‘(f) INDIVIDUALS HELD HARMLESS ON WRONGFUL 
LEVY, ETC. ON INDIVIDUAL RETIREMENT PLAN.— 
‘‘(1) IN GENERAL.—If the Secretary determines 
that an individual retirement plan has been levied 
upon in a case to which subsection (b) or (d)(2)(A) 
applies, an amount equal to the sum of— 
‘‘(A) the amount of money returned by the 
Secretary on account of such levy, and 
‘‘(B) interest paid under subsection (c) on 
such amount of money, 
may be deposited into such individual retirement 
plan or any other individual retirement plan (other 
than an endowment contract) to which a rollover 
from the plan levied upon is permitted. 
‘‘(2) TREATMENT AS ROLLOVER.—If amounts are 
deposited into an individual retirement plan under 
paragraph (1) not later than the 60th day after the 
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date on which the individual receives the amounts 
under paragraph (1)— 
‘‘(A) such deposit shall be treated as a roll-
over described in section 408(d)(3)(A)(i), 
‘‘(B) to the extent the deposit includes inter-
est paid under subsection (c), such interest shall 
not be includible in gross income, and 
‘‘(C) such deposit shall not be taken into ac-
count under section 408(d)(3)(B). 
For purposes of subparagraph (B), an amount shall 
be treated as interest only to the extent that the 
amount deposited exceeds the amount of the levy. 
‘‘(3) REFUND, ETC., OF INCOME TAX ON LEVY.— 
If any amount is includible in gross income for a tax-
able year by reason of a levy referred to in paragraph 
(1) and any portion of such amount is treated as a 
rollover under paragraph (2), any tax imposed by 
chapter 1 on such portion shall not be assessed, and 
if assessed shall be abated, and if collected shall be 
credited or refunded as an overpayment made on the 
due date for filing the return of tax for such taxable 
year. 
‘‘(4) 
INTEREST.—Notwithstanding 
subsection 
(d), interest shall be allowed under subsection (c) in 
a case in which the Secretary makes a determination 
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described in subsection (d)(2)(A) with respect to a 
levy upon an individual retirement plan.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to amounts paid under subsections (b), 
(c), and (d)(2)(A) of section 6343 of the Internal Revenue 
Code of 1986 after the date of the enactment of this Act. 
SEC. 6. CLARIFICATION OF IRS UNCLAIMED REFUND AU-
THORITY. 
Section 6103(m)(1) (relating to tax refunds) is amend-
ed by inserting ‘‘, and through any other means of mass 
communication,’’ after ‘‘media’’. 
SEC. 7. PROHIBITION ON IRS DEBT INDICATORS FOR PRED-
ATORY REFUND ANTICIPATION LOANS. 
(a) IN GENERAL.—Subsection (f) of section 6011 (re-
lating to promotion of electronic filing) is amended by add-
ing at the end the following new paragraph: 
‘‘(3) PROHIBITION ON IRS DEBT INDICATORS FOR 
PREDATORY REFUND ANTICIPATION LOANS.— 
‘‘(A) IN GENERAL.—In carrying out any 
program under this subsection, the Secretary 
shall not provide a debt indicator to any person 
with respect to any refund anticipation loan if 
the Secretary determines that the business prac-
tices of such person involve refund anticipation 
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loans and related charges and fees that are pred-
atory. 
‘‘(B) REFUND
ANTICIPATION
LOAN.—For 
purposes of this paragraph, the term ‘refund an-
ticipation loan’ means a loan of money or of any 
other thing of value to a taxpayer secured by the 
taxpayer’s anticipated receipt of a Federal tax 
refund. 
‘‘(C) IRS DEBT INDICATOR.—For purposes 
of this paragraph, the term ‘debt indicator’ 
means a notification provided through a tax re-
turn’s acknowledgment file that a refund will be 
offset to repay debts for delinquent Federal or 
State taxes, student loans, child support, or other 
Federal agency debt.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to determinations after the date of the 
enactment of this Act. 
SEC. 8. PROHIBITION ON MISUSE OF DEPARTMENT OF THE 
TREASURY NAMES AND SYMBOLS. 
(a) IN GENERAL.—Subsection (a) of section 333 of title 
31, United States Code, is amended by inserting ‘‘internet 
domain address,’’ after ‘‘solicitation,’’ both places it ap-
pears. 
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(b) PENALTY FOR MISUSE BY ELECTRONIC MEANS.— 
Subsections (c)(2) and (d)(1) of section 333 of such Code 
are each amended by inserting ‘‘or any other mass commu-
nications by electronic means,’’ after ‘‘telecast,’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to violations occurring after 
the date of the enactment of this Act. 
SEC. 9. 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 
information (as defined in section 6103(b)) 
available to the Secretary, 
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notice that such taxpayer may be eligible to claim 
such credit and a refund for such taxable year. 
‘‘(2) NOTICE.—Notice provided under paragraph 
(1) shall be in writing and sent to the last known ad-
dress 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. 10. MODIFICATION OF RULES PERTAINING TO FIRPTA 
NONFOREIGN AFFIDAVITS. 
(a) IN GENERAL.—Subsection (b) of section 1445 (re-
lating to exemptions) is amended by adding at the end the 
following: 
‘‘(9) ALTERNATIVE PROCEDURE FOR FURNISHING 
NONFOREIGN
AFFIDAVIT.—For purposes of para-
graphs (2) and (7)— 
‘‘(A) IN GENERAL.—Paragraph (2) shall be 
treated as applying to a transaction if, in con-
nection with a disposition of a United States 
real property interest— 
‘‘(i) the affidavit specified in para-
graph (2) is furnished to a qualified sub-
stitute, and 
‘‘(ii) the qualified substitute furnishes 
a statement to the transferee stating, under 
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penalty of perjury, that the qualified sub-
stitute has such affidavit in his possession. 
‘‘(B) REGULATIONS.—The Secretary shall 
prescribe such regulations as may be necessary 
or appropriate to carry out this paragraph.’’. 
(b) QUALIFIED SUBSTITUTE.—Subsection (f) of section 
1445 (relating to definitions) is amended by adding at the 
end the following new paragraph: 
‘‘(6) QUALIFIED SUBSTITUTE.—The term ‘quali-
fied substitute’ means, with respect to a disposition of 
a United States real property interest— 
‘‘(A) the person (including any attorney or 
title company) responsible for closing the trans-
action, other than the transferor’s agent, and 
‘‘(B) the transferee’s agent.’’. 
(c) EXEMPTION NOT TO APPLY IF KNOWLEDGE OR 
NOTICE THAT AFFIDAVIT OR STATEMENT IS FALSE.— 
(1) IN
GENERAL.—Paragraph (7) of section 
1445(b) (relating to special rules for paragraphs (2) 
and (3)) is amended to read as follows: 
‘‘(7) SPECIAL RULES FOR PARAGRAPHS (2), (3), 
AND (9).—Paragraph (2), (3), or (9) (as the case may 
be) shall not apply to any disposition— 
‘‘(A) if— 
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‘‘(i) the transferee or qualified sub-
stitute has actual knowledge that the affi-
davit referred to in such paragraph, or the 
statement 
referred 
to 
in 
paragraph 
(9)(A)(ii), is false, or 
‘‘(ii) the transferee or qualified sub-
stitute receives a notice (as described in sub-
section (d)) from a transferor’s agent, trans-
feree’s agent, or qualified substitute that 
such affidavit or statement is false, or 
‘‘(B) if the Secretary by regulations requires 
the transferee or qualified substitute to furnish a 
copy of such affidavit or statement to the Sec-
retary and the transferee or qualified substitute 
fails to furnish a copy of such affidavit or state-
ment to the Secretary at such time and in such 
manner as required by such regulations.’’. 
(2) LIABILITY.— 
(A) NOTICE.—Paragraph (1) of section 
1445(d) (relating to notice of false affidavit; for-
eign corporations) is amended to read as follows: 
‘‘(1) NOTICE
OF
FALSE
AFFIDAVIT; FOREIGN 
CORPORATIONS.—If— 
‘‘(A) the transferor furnishes the transferee 
or qualified substitute an affidavit described in 
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paragraph (2) of subsection (b) or a domestic 
corporation furnishes the transferee an affidavit 
described in paragraph (3) of subsection (b), and 
‘‘(B) in the case of— 
‘‘(i) any transferor’s agent— 
‘‘(I) such agent has actual knowl-
edge that such affidavit is false, or 
‘‘(II) in the case of an affidavit 
described in subsection (b)(2) furnished 
by a corporation, such corporation is a 
foreign corporation, or 
‘‘(ii) any transferee’s agent or qualified 
substitute, such agent or substitute has ac-
tual knowledge that such affidavit is false, 
such agent or qualified substitute shall so notify 
the transferee at such time and in such manner 
as the Secretary shall require by regulations.’’. 
(B) FAILURE TO FURNISH NOTICE.—Para-
graph (2) of section 1445(d) (relating to failure 
to furnish notice) is amended to read as follows: 
‘‘(2) FAILURE TO FURNISH NOTICE.— 
‘‘(A) IN
GENERAL.—If any transferor’s 
agent, transferee’s agent, or qualified substitute 
is required by paragraph (1) to furnish notice, 
but fails to furnish such notice at such time or 
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times and in such manner as may be required 
by regulations, such agent or substitute shall 
have the same duty to deduct and withhold that 
the transferee would have had if such agent or 
substitute had complied with paragraph (1). 
‘‘(B) LIABILITY
LIMITED
TO
AMOUNT
OF 
COMPENSATION.—An agent’s or substitute’s li-
ability under subparagraph (A) shall be limited 
to the amount of compensation the agent or sub-
stitute derives from the transaction.’’. 
(C) CONFORMING AMENDMENT.—The head-
ing for section 1445(d) is amended by striking 
‘‘OR TRANSFEREE’S AGENTS’’ and inserting ‘‘, 
TRANSFEREE’S AGENTS, OR QUALIFIED SUB-
STITUTES’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to dispositions of United States real 
property interests after the date of the enactment of this 
Act. 
SEC. 11. DISCLOSURE OF PRISONER RETURN INFORMATION 
TO FEDERAL BUREAU OF PRISONS. 
(a) IN GENERAL.—Subsection (k) of section 6103 (re-
lating to disclosure of certain return and return informa-
tion for tax administration purposes) is amended by add-
ing at the end the following new paragraph: 
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‘‘(10) DISCLOSURE OF CERTAIN RETURN INFOR-
MATION
OF
PRISONERS
TO
FEDERAL
BUREAU
OF 
PRISONS.— 
‘‘(A) IN GENERAL.—Under such procedures 
as the Secretary may prescribe, the Secretary 
may disclose to the head of the Federal Bureau 
of Prisons any return information with respect 
to individuals incarcerated in Federal prison 
whom the Secretary has determined may have 
filed or facilitated the filing of a false return to 
the extent that the Secretary determines that 
such disclosure is necessary to permit effective 
Federal tax administration. 
‘‘(B) RESTRICTION
ON
REDISCLOSURE.— 
Notwithstanding subsection (n), the head of the 
Federal Bureau of Prisons may not disclose any 
information obtained under subparagraph (A) to 
any person other than an officer or employee of 
such Bureau. 
‘‘(C) RESTRICTION ON USE OF DISCLOSED 
INFORMATION.—Return 
information 
received 
under this paragraph shall be used only for pur-
poses of and to the extent necessary in taking ad-
ministrative action to prevent the filing of false 
and fraudulent returns, including administrative 
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actions to address possible violations of adminis-
trative rules and regulations of the prison facil-
ity. 
‘‘(D) ANNUAL REPORT.—In each of the cal-
endar years 2007 through 2010, the Secretary 
shall submit to Congress and make publicly 
available a report on the filing of false and 
fraudulent returns by individuals incarcerated 
in Federal and State prisons. Such report shall 
include statistics on the number of false and 
fraudulent returns associated with each Federal 
and State prison. 
‘‘(E) TERMINATION.—No disclosure may be 
made under this paragraph after December 31, 
2010.’’. 
(b) RECORDKEEPING.—Paragraph (4) of section 
6103(p) is amended by striking ‘‘(k)(8)’’ both places it ap-
pears and inserting ‘‘(k)(8) or (10)’’. 
(c) EVALUATION BY TREASURY INSPECTOR GENERAL 
FOR TAX ADMINISTRATION.—Paragraph (3) of section 
7803(d) is amended by striking ‘‘and’’ at the end of sub-
paragraph (A), by striking the period at the end of subpara-
graph (B) and inserting ‘‘; and’’, and by adding at the end 
the following new subparagraph: 
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‘‘(C) not later than December 31, 2009, sub-
mit a written report to Congress on the imple-
mentation of section 6103(k)(10).’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall 
apply to disclosures made after December 31, 2007. 
(2) ANNUAL REPORT.—Section 6103(k)(10)(D) of 
the Internal Revenue Code of 1986 (relating to an-
nual reports), as added by this section, shall apply to 
reports submitted after the date of the enactment of 
this Act. 
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Union Calendar No. 49 
110TH CONGRESS 
1ST SESSION 
H. R. 1677 
[Report No. 110–84] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
enhance taxpayer protections and outreach. 
APRIL 16, 2007 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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