Social Security Identity Defense Act of 2013

Bill: 113-hr-926
Sponsor: full_name: Rep. Petri, Thomas E. [R-WI-6]
Introduced: 2013-02-28
Policy area: Taxation
Subjects: Computer security and identity theft

Crime prevention

Criminal justice information and records

Fraud offenses and financial crimes

Government information and archives

Tax administration and collection, taxpayers
Latest action: action_date: 2013-02-28
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-02-28
action_desc: Introduced in House
text: <p>Social Security Identity Defense Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to the holder of a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, but restricts the use of such information to carrying out criminal investigations or prosecutions.</p> <p>Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 926 IN THE HOUSE OF REPRESENTATIVES February 28, 2013 Mr. Petri (for himself, Mr. Duncan of Tennessee , Mr. Jones , and Mr. Grimm ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to disclose certain return information related to identity theft, and for other purposes.

1. Short title This Act may be cited as the Social Security Identity Defense Act of 2013 . 2. Disclosure of certain return information with respect to identity theft (a) In general Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information in certain cases of identity theft (A) In general If the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of a social security account number on a statement described in section 6051— (i) the Secretary shall disclose to the holder of such social security account number— (I) that the Secretary has reason to believe that the social security account number of such individual has been fraudulently used in the employment context, (II) that the Secretary has made the disclosure described in clause (ii) to the Director of the Federal Bureau of Investigation with respect to such fraudulent use, and (III) such other information (other than return information) as the Secretary determines, in consultation with Federal Trade Commission, would be helpful and appropriate to provide to a victim of identity theft, and (ii) the Secretary shall disclose to the Director of the Federal Bureau of Investigation— (I) such social security account number, (II) that the Secretary has reason to believe that such social security account number has been fraudulently used in the employment context, and (III) the taxpayer identity information of the holder of such social security account number, the individual believed to have fraudulently used such social security account number, and the employer who made the statement described in section 6051 which included such social security account number. (B) Restriction on disclosure to law enforcement (i) Disclosure to other law enforcement officials The Director of the Federal Bureau of Investigation may disclose information received under subparagraph (A)(ii) to appropriate Federal, State, and local law enforcement officials. (ii) Restriction on use of disclosed information Return information disclosed under subparagraph (A)(ii) may be used by Federal, State, and local law enforcement officials only for purposes of carrying out criminal investigations or prosecutions. . (b) Prevention of use of W–2 statements To carryout identity theft Section 6051 of such Code is amended by adding at the end the following new subsection: (g) Prevention of identity theft Except as otherwise provided by the Secretary, if an employer is notified by the Secretary with respect to any employee that the Secretary has reason to believe that the social security account number included on the statement described in subsection (a) with respect to such employee is not the social security account number of such employee, such employer— (1) shall cease to include such social security account number on statements provided to the employee under subsection (a), but (2) shall continue to include such social security account number on duplicates of such statements provided to the Secretary under subsection (d). . (c) Conforming amendments related to disclosure (1) Confidentiality Paragraph (3) of section 6103(a) of such Code is amended by striking or (21) and inserting (21), or (23) . (2) Procedures and recordkeeping related to disclosures Paragraph (4) of section 6103(p) of such Code is amended by striking or (20) each place it appears and inserting (20), or (23) . (3) Unauthorized disclosure or inspection Paragraph (2) of section 7213(a) of such Code is amended by striking or (21) and inserting (21), or (23) .