In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Muhammad Ali Commemorative Coin
Act''.

SEC. 2. FINDINGS.

Congress finds that--
(1) Muhammad Ali was an Olympic gold medalist, 3-time World
Heavyweight Champion boxer, and one of the most celebrated and
well-known athletes in American history;
(2) Muhammad Ali showed, beyond his impressive fighting
prowess in the boxing ring, even greater courage and tenacity
as an advocate outside the ring;
(3) Muhammad Ali was a great philanthropist and a strong
champion of peace, equality, and freedom;
(4) Muhammad Ali remains an icon of freedom of conscience;
(5) Muhammad Ali was a prominent African American of the
Muslim faith, and was, and continues to be, a role model to the
citizens of the United States of all races, ethnicities, and
religions;
(6) Muhammad Ali used his fame to advocate for humanitarian
causes in audiences with world leaders ranging from religious
leaders to heads of state; and
(7) Muhammad Ali inspired people around the globe in
displaying the same vibrant and larger-than-life character and
dedication in spite of his physical ailments.

SEC. 3. COIN SPECIFICATIONS.

(a) Denominations.--The Secretary of the Treasury (hereafter in
this Act referred to as the ''Secretary'') shall mint and issue the
following coins in commemoration of Muhammad Ali:
(1) $5 gold coins.--Not more than 100,000 $5 coins, which
shall--
(A) weigh 8.359 grams;
(B) have a diameter of 0.850 inches; and
(C) contain 90 percent gold and 10 percent alloy.
(2) $1 silver coins.--Not more than 350,000 $1 coins, which
shall--
(A) weigh 26.73 grams;
(B) have a diameter of 1.500 inches; and
(C) contain not less than 90 percent silver.
(b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
(c) Numismatic Items.--For purposes of section 5134 and 5136 of
title 31, United States Code, all coins minted under this Act shall be
considered to be numismatic items.

SEC. 4. DESIGN OF COINS.

(a) Design Requirements.--
(1) In general.--The design of the coins minted under this
Act shall be emblematic of the life and legacy of Muhammad Ali.
(2) Design and inscriptions.--On each coin minted under
this Act there shall be--
(A) a designation of the value of the coin;
(B) an inscription of the year 2020; and
(C) inscriptions of the words ''Liberty'', ''In God
We Trust'', ''United States of America'', and ''E
Pluribus Unum''.
(b) Selection.--The design for the coins minted under this Act
shall be--
(1) selected by the Secretary after consultation with the
Muhammad Ali Center; and
(2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

(a) Quality of Coins.--Coins minted under this Act shall be issued
in uncirculated and proof qualities.
(b) Mint Facility.--Only 1 facility of the United States Mint may
be used to strike any particular quality of the coins minted under this
Act.
(c) Period for Issuance.--The Secretary may issue coins minted
under this Act only during the 1-year period beginning on January 1,
2020.

SEC. 6. SALE OF COINS.

(a) Sale Price.--The coins issued under this Act shall be sold by
the Secretary at a price equal to the sum of--
(1) the face value of the coins;
(2) the surcharge provided in section 7(a) with respect to
such coins; and
(3) the cost of designing and issuing the coins (including
labor, materials, dies, use of machinery, overhead expenses,
marketing, and shipping).
(b) Bulk Sales.--The Secretary shall make bulk sales of the coins
issued under this Act at a reasonable discount.
(c) Prepaid Orders.--
(1) In general.--The Secretary shall accept prepaid orders
for the coins minted under this Act before the issuance of such
coins.
(2) Discount.--Sale prices with respect to prepaid orders
under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

(a) In General.--All sales of coins issued under this Act shall
include a surcharge of--
(1) $35 per coin for the $5 coin; and
(2) $10 per coin for the $1 coin.
(b) Distribution.--Subject to section 5134(f)(1) of title 31,
United States Code, all surcharges received by the Secretary from the
sale of coins issued under this Act shall be promptly paid by the
Secretary as follows:
(1) Eighty percent of the surcharges shall be paid to the
Muhammad Ali Center in Louisville, Kentucky, to ensure growth
and innovation in museum programming to research, promote, and
educate on the legacy of Muhammad Ali.
(2) Ten percent of the surcharges shall be paid to the
Muhammad Ali Institute for Peace and Justice at the University
of Louisville to advance the work, study and practice of
peacebuilding, social justice, and violence prevention through
the development of innovative educational programs, training,
service, and research.
(3) Ten percent of the surcharges shall be paid to the
Muhammad Ali Parkinson Center (MAPC) and Movement Disorder
Clinic to continue serving as a resource for Parkinson's
disease patients and their families through the provision of
diagnosis, treatments, research, and education.
(c) Audit.--The Comptroller General of the United States shall have
the right to examine such books, records, documents, and other data of
each of the organizations referred to in subsection (b) as may be
related to the expenditures of amounts paid under that subsection.
(d) Limitations.--Notwithstanding subsection (a), no surcharge may
be included with respect to the issuance under this Act of any coin
during a calendar year if, as of the time of such issuance, the
issuance of such coin would result in the number of commemorative coin
programs issued during such year to exceed the annual 2 commemorative
coin program issuance limitation under section 5112(m)(1) of title 31,
United States Code (as in effect on the date of the enactment of this
Act). The Secretary of the Treasury may issue guidance to carry out
this subsection.

Ex Output:
Muhammad Ali Commemorative Coin Act This bill requires the Department of the Treasury to mint and issue commemorative coins that emblemize the life and legacy of Muhammad Ali. Surcharges received from the sale of these coins shall be paid to: (1) the Muhammad Ali Center in Louisville, Kentucky; (2) the Muhammad Ali Institute for Peace and Justice at the University of Louisville; and (3) the Muhammad Ali Parkinson Center and Movement Disorder Clinic.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Graduation Really Achieves Dreams
Act'' or the ''GRAD Act''.

SEC. 2. FINDINGS.

The Congress makes the following findings:
(1) The national high school graduation rate is only 70
percent, and in urban districts that percentage drops further
to only 50 percent.
(2) The national graduation rate for the class of 2001 was
only 51 percent for African Americans and 52 percent for Latino
students.
(3) Each school day, approximately 3,000 secondary school
students drop out of school.
(4) Six million secondary students who make up the lowest
25 percent in terms of achievement scores are 3.5 times more
likely to drop out than students in the next highest quarter of
academic achievement, and are 20 times more likely to drop out
than high achieving students.
(5) Approximately 25 percent of secondary school students
are reading at ''below basic'' levels. The problem is even more
severe for poor students of color. The average minority or low-
income ninth grader performs at only the fifth or sixth grade
level in reading.
(6) Low graduation rates are evidence that, in the earlier
grades, schools are not meeting the fundamental achievement
needs of low-income students.
(7) Even those students who do graduate from secondary
schools and go on to college are struggling because they lack
the basic skills to succeed. Approximately 40 percent of all 4-
year college students take a remedial course and 63 percent of
all community college students are assigned to at least one
remedial course.
(8) A small percentage of low-income students who manage to
enter college are able to complete a degree. Of students from
families in the bottom 20 percent in terms of income who enter
college, only 27 percent go on to complete a two- or four-year
college degree within eight years.
(9) Graduation rates impact early drop-out rates in the
military. The attrition rates of both non-high school graduates
and GED recipients are 8 percentage points higher than the
rates of graduates. As a result, the Armed Services no longer
accepts high school drop-outs and put less value on alternative
certificates.
(10) Students who fail to graduate from high school are
more likely to engage in criminal activity than students who
graduate. A one percent increase in high school graduation
rates would save approximately $1.4 billion in costs associated
with incarceration, or about $2,100 for each male high school
graduate.
(11) In today's workplace, nearly 8 in 10 adults with
bachelors degrees are employed, but for those who completed
high school only, the figure falls to about 6 in 10. And for
students who dropped out, the figure drops further to 4 in 10.
(12) Employment projections indicate that jobs requiring
only a high school degree will grow by just 9 percent by the
year 2008, while those requiring a bachelor's degree will grow
by 25 percent and those requiring an associate's degree will
grow by 31 percent.
(13) Personalization of the school environment has been
proven to increase success rates for low-performing secondary
school students. Nearly 50 percent of middle school youth and
40 percent of high school youth report feelings of
disengagement from school. Rates are even higher for teens and
minorities in urban schools. These feelings result in failure
to work hard, to seek assistance, or to take appropriate
courses.
(14) Effective research-based education programs that
improve high school graduation rates are comprehensive in
nature and include interventions that begin in kindergarten and
span all the grades through 12th.

SEC. 3. PROJECT GRAD.

(a) Purpose.--The purpose of the program authorized under this Act
is--
(1) to provide support and assistance to programs
implementing integrated education reform services to improve
high school graduation and college going rates for
disadvantaged students; and
(2) to promote the establishment of new programs to
implement such integrated education reform services.
(b) Grant Authorized.--The Secretary is authorized to award a grant
to Project GRAD USA, a nonprofit educational organization that has as
its primary purpose the improvement of high school graduation and
college going rates for disadvantaged students (hereinafter in this
section referred to as the ''grantee''), to provide support and
technical assistance to existing programs implementing the set of
integrated education reform services described in subsection (d)(2) and
to promote the expansion of such programs.
(c) Requirements of Grant Agreement.--The Secretary shall enter
into an agreement with the grantee that requires that--
(1) the grantee will enter into subcontracts with nonprofit
educational organizations (hereinafter in this section referred
to as ''subgrantees'') under which the subgrantees will agree
to establish, operate, and provide the non-Federal share of the
cost of implementing Project GRAD programs;
(2) the grantee will provide such technical assistance to
the subgrantees as may be necessary to carry out the provisions
of this section;
(3) funds made available under the grant can be used to pay
the Federal share of the cost of establishing and operating
programs as provided in paragraph (1) and costs associated with
the provision of technical assistance as provided in paragraph
(2); and
(4) the grantee will select only subgrantees that serve a
substantial number or percentage of low-income students.
(d) Supported Programs.--
(1) Designation; feeder patterns.--The programs supported
with funds available under this section shall be known as
''Project GRAD programs''. Such programs shall, with the
agreement of the grantee, identify one or more groups of public
schools at which services will be provided through establishing
a ''feeder pattern'' through which elementary and secondary
schools channel students having participated in Project GRAD
services into an identified high school.
(2) Integrated education reform services.--The services
provided through project GRAD programs shall include--
(A) research-based programs in reading,
mathematics, and classroom management;
(B) campus-based social services programs including
a systematic approach to increase family and community
involvement in the schools served;
(C) a college access program, which includes the
provision of a college scholarship for students that
meet established criteria, proven approaches to
increasing student and family college awareness, and
assistance for those students in applying to college
for financial aid; and
(D) such other services identified by the grantee
as necessary to increase high school graduation and
college going rates.
(e) Use of Funds.--Not less than 75 percent of the funds received
by the grantee under this section shall be used to fund awards to
subgrantees to carry out the requirements of subsection (d)(1). The
balance of such funds shall be used by grantee to carry out the
requirements of subsection (d)(2), as well as other such activities to
promote greater public awareness of integrated education reform
services to improve high school graduation and college going rates for
disadvantaged students as described in subsection (d)(2).
(f) Federal Share.--
(1) In general.--For purposes of subsection (c), the term
''Federal share'' means, with respect to the costs of Project
GRAD programs authorized in subsection (c), subgrants provided
by the grantee averaging $200 per pupil, adjusted to take into
consideration the resources available to the school at which
the subgrantee will implement the program, and the need for
Project GRAD USA services to improve student outcomes.
(2) Exception.--Nothing in this subsection shall preclude
the awarding of subgrants reflecting a per student cost of more
than $200 if the grantee determines that additional resources
were not available consistent with the requirements placed on
the grantee in subsection (c)(4).
(3) More may be required.--If funds or resources are
available to a subgrantee, the grantee may elect to award the
subgrantee less than the Federal share of the cost associated
with the program.
(g) Evaluation.--
(1) Evaluation by the secretary.--The Secretary shall
select an independent entity to evaluate every 3 years the
performance of students who participate in a program under this
section. The evaluation shall be contracted using the strongest
possible research design for determining the effectiveness of
programs funded under this section. The evaluation shall
include a comparison of reading and mathematics achievement
and, where applicable, high school graduation, college going,
and college completion rates of students who participate in the
programs funded under this section with those indicators for
students of similar backgrounds who do not participate in such
programs.
(2) Evaluation by grantee and subgrantees.--The grantee
shall require each subgrantee to prepare an in-depth report of
the results of the programs supported with funds, and the use
of funds, made available under this section. Such review shall
include data on the reading and math achievement of students
involved in the programs and statistics on high school
graduation, college going, and college completion rates, and
such financial reporting as deemed relevant to review the
effectiveness and efficiency of the program. The report shall
be in a form and include such content as shall be determined by
the grantee in consultation with the Secretary or the entity
selected by the Secretary to evaluate the Project GRAD program.
(3) Availability of evaluations.--Copies of any evaluation
or report prepared pursuant to this section shall be available
to the Secretary and the Chairman and ranking member of the
Committee on Education and the Workforce of the House of
Representatives and the Committee on Health, Education, Labor
and Pensions of the Senate.
(h) Authorization of Appropriations.--There are authorized to be
appropriated to make grants under this section $27,000,000 for fiscal
year 2005 and such sums as may be necessary for each of the 5
succeeding fiscal years.
(i) Low-Income Student.--For purposes of this section, the term
''low-income student'' means a student who is determined by a local
educational agency to be from a low-income family using the measures
described in section 1113(c) of the Elementary and Secondary Education
Act of 1965.

Ex Output:
Graduation Really Achieves Dreams Act - GRAD Act - Authorizes a grant to Project GRAD USA, a nonprofit educational organization for improving high school graduation and college-going rates for disadvantaged students, to provide technical assistance and support through subgrants to existing and new programs that implement a set of integrated education reform services.

Requires the grantee to select only subgrantees that serve a substantial number or percentage of low-income students. Requires the programs to identify one or more groups of public schools at which services will be provided through a feeder pattern through which elementary and secondary schools channel students having participated in program services into an identified high school. Requires program services to include: (1) research-based programs in reading, mathematics, and classroom management; (2) campus-based social services programs, including increasing family and community involvement in schools; (3) a college access program, including providing college scholarships for students who meet established criteria, increasing student and family college awareness, and assisting students to apply for college financial aid; and (4) other services the grantee identifies as necessary.

Ex Input:
SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ''Strengthening
Taxpayer Rights Act of 2017''.
(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 considered to be made to a section or other
provision of the Internal Revenue Code of 1986, as amended.
(c) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; etc.
TITLE I--PREPARATION OF TAX RETURNS

Sec. 101. Preparer penalties with respect to preparation of returns and
other submissions.
Sec. 102. Limit redisclosures and uses of consent-based disclosures of
tax return information.
TITLE II--IMPROVING IRS PROCEDURES

Sec. 201. Modification of requirements relating to tax lien information
contained in consumer credit reports.
Sec. 202. De novo tax court review of innocent spouse relief
determinations.
Sec. 203. Removal of nonpayment period from list of triggering events
for returns relating to cancellation of
indebtedness.
Sec. 204. Special rules for levies that attach to a fixed and
determinable right.

TITLE I--PREPARATION OF TAX RETURNS

SEC. 101. PREPARER PENALTIES WITH RESPECT TO PREPARATION OF RETURNS AND
OTHER SUBMISSIONS.

(a) Inclusion of Other Submissions in Penalty Provisions.--
(1) Understatement of taxpayer's liability by tax return
preparer.--
(A) In general.--Section 6694 is amended by
striking ''return or claim of refund'' each place it
appears and inserting ''return, claim of refund, or
other submission to the Secretary''.
(B) Conforming amendments.--Section 6694, as
amended by paragraph (1), is amended by striking
''return or claim'' each place it appears and inserting
''return, claim, or other submission to the
Secretary''.
(2) Increase in penalty in case of gross misconduct.--
Subsection (b) of section 6694 is amended by adding at the end
the following new paragraph:
''(4) Increase in penalty in case of gross misconduct.--In
the case of an understatement to which this section applies
that is attributable to the tax return preparer's making a
false or fraudulent return or claim for refund without the
taxpayer's knowledge, subsection (a) shall be applied by
substituting '100 percent of the amount of the understatement'
for '50 percent of the amount derived (or to be derived) by the
tax return preparer with respect to the return or claim'. This
penalty shall be in addition to any other penalties provided by
law.''.
(3) Other assessable penalties.--
(A) In general.--Section 6695 is amended by
striking ''return or claim for refund'' each place it
appears and inserting ''return, claim for refund, or
other submission''.
(B) Conforming amendments.--Section 6695, as
amended by paragraph (1), is amended by striking
''return or claim'' each place it appears and inserting
''return, claim, or other submission''.
(b) Increase in Certain Other Assessable Penalty Amounts.--
(1) In general.--Subsections (a), (b), and (c) of section
6695 are each amended by striking ''$50'' and inserting
''$1,000''.
(2) Removal of annual limitation.--Subsections (a), (b),
and (c) of section 6695 are each amended by striking the last
sentence thereof.
(c) Review by the Treasury Inspector General for Tax
Administration.--Subparagraph (A) of section 7803(d)(2) is amended by
striking ''and'' at the end of clause (iii), by striking the period at
the end of clause (iv) and inserting '', and'', and by adding at the
end the following new clause:
''(v) a summary of the penalties assessed
and collected during the reporting period under
sections 6694 and 6695 and under the
regulations promulgated under section 330 of
title 31, United States Code, and a review of
the procedures by which violations are
identified and penalties are assessed under
those sections,''.
(d) Additional Certification on Documents Other Than Returns.--
(1) Identifying number required for all submissions to the
irs by tax return preparers.--The first sentence of paragraph
(4) of section 6109(a) is amended by striking ''return or claim
for refund'' and inserting ''return, claim for refund,
statement, or other document''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to any return, claim for refund, or submission to
the Secretary that is filed after the date of the enactment of
this Act.
(e) Coordination With Section 6060(a).--The Secretary of the
Treasury shall coordinate the requirements under the regulations
promulgated under sections 330 and 330A of title 31, United States
Code, with the return requirements of section 6060 of the Internal
Revenue Code of 1986.
(f) Effective Date.--The regulations required by this section shall
be prescribed not later than one year after the date of the enactment
of this Act.

SEC. 102. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF
TAX RETURN INFORMATION.

(a) In General.--Subsection (c) of section 6103 is amended by
striking ''However, return'' and inserting the following: ''Persons
designated by the taxpayer to receive return information shall not use
the information for any purpose other than the express purpose for
which consent was granted and shall not disclose return information to
any other person without the express permission of, or request by, the
taxpayer. Return''.
(b) Effective Date.--The amendment made by this section shall apply
to disclosures after the date of the enactment of this Act.

TITLE II--IMPROVING IRS PROCEDURES

SEC. 201. MODIFICATION OF REQUIREMENTS RELATING TO TAX LIEN INFORMATION
CONTAINED IN CONSUMER CREDIT REPORTS.

(a) In General.--Paragraph (3) of section 605(a) of the Fair Credit
Reporting Act (15 U.S.C. 1681c(a)(3)) is amended to read as follows:
''(3) Tax liens.--The following tax liens:
''(A) Any tax lien released pursuant to section
6325(a) of the Internal Revenue Code of 1986 not more
than 2 years after the date that the notice of such
lien was filed.
''(B) Any tax lien released pursuant to section
6325(a) of such Code--
''(i) more than 2 years after the date that
the notice of such lien was filed, and
''(ii) more than 2 years before the report.
''(C) Any tax lien if--
''(i) the notice of such lien was not
refiled during the required refiling period (as
defined in section 6323(g)(3) of such Code),
and
''(ii) such period ends more than 6 years
before the report.
''(D) Any tax lien the notice of which is withdrawn
pursuant to section 6323(j)(1) of such Code.
''(E) Any tax lien released pursuant to section
6326(b) of such Code if the notice of such lien was
erroneously filed.''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

SEC. 202. DE NOVO TAX COURT REVIEW OF INNOCENT SPOUSE RELIEF
DETERMINATIONS.

(a) In General.--Section 6015 is amended--
(1) in subsection (e), by adding at the end the following
new paragraph:
''(6) Standard and scope of review.--Any review of a
determination made under this section shall be reviewed de novo
by the Tax Court and shall be based upon--
''(A) the administrative record established at the
time of the determination, and
''(B) any additional newly discovered or previously
unavailable evidence.''; and
(2) by amending subsection (f) to read as follows:
''(f) Equitable Relief.--
''(1) In general.--Under procedures prescribed by the
Secretary, if--
''(A) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either), and
''(B) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
''(2) Limitation.--A request for equitable relief under
this subsection may be made with respect to any portion of any
liability that--
''(A) has not been paid, provided that such request
is made before the expiration of the applicable period
of limitation under section 6502, or
''(B) has been paid, provided that such request is
made during the period in which the individual could
submit a timely claim for refund or credit of such
payment.''.
(b) Effective Date.--The amendments made by this section shall
apply to petitions or requests filed or pending on and after the date
of the enactment of this Act.

SEC. 203. REMOVAL OF NONPAYMENT PERIOD FROM LIST OF TRIGGERING EVENTS
FOR RETURNS RELATING TO CANCELLATION OF INDEBTEDNESS.

(a) In General.--Subsection (c) of section 6050P is amended by
adding at the end the following new paragraph:
''(4) Determining date of discharge.--Whether an entity has
discharged the indebtedness of any person shall not be
determined based solely on the passage of a specified period of
time during which the entity has not received payment on such
indebtedness.''.
(b) Effective Date.--The amendments made by this section shall
apply to discharges of indebtedness after the date of the enactment of
this Act.

SEC. 204. SPECIAL RULES FOR LEVIES THAT ATTACH TO A FIXED AND
DETERMINABLE RIGHT.

(a) In General.--Section 6331 is amended by redesignating
subsection (l) as subsection (m) and by inserting after subsection (k)
the following new subsection:
''(l) Limitation on Levy After Expiration of Collection Period.--
''(1) Penalties and interest.--In the case of a levy that
attaches to a fixed and determinable right to payments or other
property, penalties, additions to tax, and interest shall not
accrue after the expiration of the period of limitations
provided in section 6502.
''(2) Retirement and disability payments.--In the case of a
levy on benefits under title II of the Social Security Act,
benefits under a plan on account of a disability, or retirement
benefits or amounts held in a retirement plan, such levy is not
enforceable with respect to such benefits or amounts after the
expiration of the period of limitations provided in section
6502 unless the taxpayer has committed a flagrant act (as
defined in section 6334(f)(2)).''.
(b) Effective Date.--The amendments made by this section shall
apply to levies served after the date of the enactment of this Act.

Ex Output:
Strengthening Taxpayer Rights Act of 2017 This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes. The bill amends the Internal Revenue Code to: apply tax preparer penalties for the understatement of a taxpayer's liability and other violations to other submissions to the IRS, in addition to tax returns or refund claims; increase tax preparer penalties for gross misconduct and other violations; require identifying numbers to be included for all submissions to the IRS by tax return preparers (limited to tax returns or refund claims under current law); limit the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent; provide for de novo review by the Tax Court of IRS innocent spouse relief determinations; specify that the determination of whether or not a debt has been discharged may not be based solely on a nonpayment period; and restrict the authority of the IRS to use a levy after the collection period has expired. The bill amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.