Tax Crimes and Identity Theft Prevention Act

Bill: 113-hr-531
Sponsor: Rep. Castor, Kathy [D-FL-14]
Introduced: 2013-02-06 in the House
Policy area: Taxation
Subjects: Administrative law and regulatory procedures
Appropriations
Computer security and identity theft
Computers and information technology
Congressional oversight
Consumer credit
Correctional facilities and imprisonment
Crime prevention
Criminal investigation, prosecution, interrogation
Department of the Treasury
Evidence and witnesses
Executive agency funding and structure
Fraud offenses and financial crimes
Freedom of information
Government information and archives
Intergovernmental relations
Internal Revenue Service (IRS)
Law enforcement administration and funding
Tax administration and collection, taxpayers

Summary:
action_date: 2013-02-06
text: 
Tax Crimes and Identity Theft Prevention Act - Requires the Secretary of the Treasury to take necessary action to correct a tax return or tax information affected by the misuse of a taxpayer's identity within 90 days after receiving notice of such misuse from the taxpayer.
 
Amends the Internal Revenue Code to: (1) authorize the Secretary to disclose tax return information to federal, state, and local law enforcement personnel who are personally and directly engaged in the investigation of identity theft; (2) impose a fine and/or prison term on any person who knowingly or willfully misappropriates another person's tax identification number; (3) increase the civil and criminal penalties for improper disclosure or use of tax information by tax return preparers; and (4) require the Commissioner of the Internal Revenue Service (IRS) to report to Congress on the number of reported tax fraud cases and on actions taken in response to such reports.
 
Directs the Secretary to: (1) implement an identity theft tax fraud prevention program that provides for a unique personal identification number (PIN) on tax returns; (2) establish a fraudulent tax refund prevention program that adds additional triggers to the refund database to identify potentially fraudulent tax refunds; and (3) review whether current federal tax law prevents the effective enforcement of local, state, and federal identity theft statutes.
 
Authorizes the Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential tax fraud cases.
 
Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies.
 
Directs the Comptroller General to study and report on the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft.
 
Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.
 
Authorizes the Attorney General to award grants to state and local law enforcement agencies for the investigation and prosecution of tax crimes.


Legislative actions:
action_date: 2013-02-28
text: Referred to the Subcommittee on Crime, Terrorism, Homeland Security, And Investigations.
action_date: 2013-02-06
text: Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2013-02-06
text: Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2013-02-06
text: Introduced in House
action_date: 2013-02-06
text: Introduced in House