‘‘(1) as soon as practicable and without jeop-
ardizing an investigation relating to tax administra-
tion, notify the taxpayer, 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 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. 302. SINGLE POINT OF CONTACT FOR IDENTITY THEFT 
VICTIMS. 
Not later than 180 days after the date of the enact-
ment of this Act, the Secretary of the Treasury, or the 
Secretary’s delegate, shall establish new procedures to en-
sure that any taxpayer whose return has been delayed or 
otherwise adversely affected due to identity theft has a 
single point of contact at the Internal Revenue Service 
throughout the processing of his or her case. The single 
point of contact shall track the case of the taxpayer from 
start to finish and coordinate with other specialized units 
to resolve case issues as quickly as possible. 
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SEC. 303. REFERRALS TO LOW-INCOME TAXPAYER CLINICS 
PERMITTED. 
(a) IN GENERAL.—Section 7526(c) is amended by 
adding at the end the following new paragraph: 
‘‘(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. 
SEC. 304. EITC OUTREACH. 
(a) IN GENERAL.—Section 32 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) did not claim the credit under sub-
section (a) for any preceding taxable year for 
which credit or refund is not precluded by sec-
tion 6511, and 
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‘‘(B) may be allowed such credit for any 
such taxable year based on return or return in-
formation (as defined in section 6103(b)) avail-
able 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 January 1, 2017. 
TITLE 
IV—ENSURE 
TAXPAYER 
ACCESS TO COMPETENT TAX 
RETURN PREPARERS 
SEC. 401. REGULATION OF TAX RETURN PREPARERS. 
(a) IN GENERAL.—Section 330(a) of title 31, United 
States Code, is amended— 
(1) by striking paragraph (1) and inserting the 
following: 
‘‘(1) regulate— 
‘‘(A) the practice of representatives of per-
sons before the Department of the Treasury; 
and 
‘‘(B) the practice of tax return preparers; 
and’’, and 
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(2) in paragraph (2)— 
(A) by inserting ‘‘or tax return preparer’’ 
after ‘‘representative’’ each place it appears, 
and 
(B) by inserting ‘‘or in preparing their tax 
returns, claims for refund, or documents in con-
nection with tax returns or claims for refund’’ 
after ‘‘cases’’ in subparagraph (D). 
(b) AUTHORITY TO SANCTION REGULATED TAX RE-
TURN PREPARERS.—Section 330(c) of title 31, United 
States Code, is amended— 
(1) by inserting ‘‘or tax return preparer’’ after 
‘‘representative’’ each place it appears, and 
(2) in paragraph (4), by striking ‘‘misleads or 
threatens’’ and all that follows and inserting the fol-
lowing: ‘‘misleads or threatens— 
‘‘(A) any person being represented or any 
prospective person being represented; or 
‘‘(B) any person or prospective person 
whose tax return, claim for refund, or document 
in connection with a tax return or claim for re-
fund, is being or may be prepared.’’. 
(c) TAX RETURN PREPARER DEFINED.—Section 330 
of title 31, United States Code, is amended by adding at 
the end the following new subsection: 
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‘‘(f) TAX RETURN PREPARER.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘tax return pre-
parer’ has the meaning given such term under sec-
tion 7701(a)(36) of the Internal Revenue Code of 
1986. 
‘‘(2) TAX RETURN.—The term ‘tax return’ has 
the meaning given to the term ‘return’ under section 
6696(e)(1) of such Code. 
‘‘(3) CLAIM FOR REFUND.—The term ‘claim for 
refund’ has the meaning given such term under sec-
tion 6696(e)(2) of such Code.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to returns and claims 
for refund for taxable years beginning after the date of 
the enactment of this Act. 
SEC. 402. TAX INFORMATION DISCLOSURE RELATING TO 
TAX RETURN PREPARER MISCONDUCT. 
Section 6103(k) is amended by adding at the end the 
following new paragraph: 
‘‘(13) DISCLOSURE RELATING TO TAX RETURN 
PREPARER MISCONDUCT.—Under such procedures as 
the Secretary may prescribe, the Secretary may dis-
close returns or return information to the extent 
necessary to publish final decisions by the Internal 
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Revenue Service Office of Professional Responsibility 
relating to tax return preparer misconduct.’’. 
TITLE V—INCREASE FUNDING 
FOR SERVICES TO TAXPAYERS 
SEC. 501. LOW-INCOME TAXPAYER CLINICS. 
(a) INCREASE
IN AUTHORIZED GRANTS.—Section 
7526(c)(1) is amended by striking ‘‘$6,000,000’’ and in-
serting ‘‘$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. 502. INTERNAL REVENUE SERVICE TAXPAYER SERV-
ICES APPROPRIATIONS. 
There is hereby appropriated, out of any money in 
the Treasury not otherwise appropriated, for the fiscal 
year ending September 30, 2017, for necessary expenses 
of the Internal Revenue Service to provide taxpayer serv-
ices, including pre-filing assistance and education, filing 
and account services, taxpayer advocacy services, and 
other services as authorized by 5 U.S.C. 3109, at such 
rates as may be determined by the Commissioner, 
$2,406,000,000. 
Æ 
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