To require the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of United States territories and possessions to be used to obtain a credit or refund on tax returns filed with the United States.

Bill: 113-hr-353
Sponsor: full_name: Rep. Dent, Charles W. [R-PA-15]
Introduced: 2013-01-23
Policy area: Taxation
Subjects: American Samoa

Caribbean area

Fraud offenses and financial crimes

Guam

Income tax credits

Northern Mariana Islands

Puerto Rico

Tax administration and collection, taxpayers

U.S. territories and protectorates

Virgin Islands
Latest action: action_date: 2013-01-23
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-01-23
action_desc: Introduced in House
text: <p>Directs the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to obtain federal tax refunds or credits. Requires the program to include a comparison of all income tax returns filed with the United States and any U.S. territory or possession under the same taxpayer identification number. </p> <p>.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 353 IN THE HOUSE OF REPRESENTATIVES January 23, 2013 Mr. Dent introduced the following bill; which was referred to the Committee on Ways and Means A BILL To require the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of United States territories and possessions to be used to obtain a credit or refund on tax returns filed with the United States.

1. Program to prevent fraudulent use of taxpayer identification numbers of residents of territories and possessions The Secretary of the Treasury shall, in coordination with the territories and possessions of the United States, implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of such territories and possessions to obtain a refund or credit against any tax imposed by the Internal Revenue Code of 1986. Such program shall include a comparison of all income tax returns filed with the United States and any territory or possession of the United States, under the same taxpayer identification number.