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SECTION 1. SHORT TITLE.

This Act may be cited as the ''IRS Illegal Immigrant Information
Act of 2007''.

SEC. 2. PROCEDURE FOR DETERMINING WHETHER INDIVIDUALS WHO ARE NOT
AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES ARE SO
EMPLOYED.

(a) In General.--Subsection (i) of section 6103 of the Internal
Revenue Code of 1986 (relating to confidentiality and disclosure of
returns and return information) is amended by adding at the end the
following new paragraph:
''(9) Disclosure of employment information to secretary of
homeland security.--
''(A) In general.--During December of each calendar
year, the Secretary of Homeland Security shall submit
electronically a request to the Secretary for the
information described in subparagraph (B)(ii) with
respect to each individual who had been authorized to
be employed in the United States during any prior
calendar year but who was not so authorized as of
December 31 of the immediately preceding calendar year.
Such request shall specify--
''(i) the name and TIN of the individual,
and
''(ii) the taxable period or periods for
which the information is requested.
''(B) Disclosure of employment information.--
''(i) In general.--Not later than the first
March 5 following the receipt by the Secretary
of such request, the Secretary shall
electronically disclose return information
described in clause (ii) to officers and
employees of the Department of Homeland
Security who are personally and directly
engaged in the enforcement of the Immigration
and Nationality Act.
''(ii) Information to be disclosed.--The
information described in this clause with
respect to any individual is--
''(I) such individual's mailing
address,
''(II) the total amount of wages
(as defined in section 3121(a)) paid to
such individual during the period or
periods specified in subparagraph
(A)(ii), and
''(III) the name, address, and
employer identification number of each
employer paying such wages during such
period or periods.
''(C) Refunds, etc. withheld.--No refund of any tax
imposed by this title shall be made, and no credit
under section 32 (relating to earned income credit)
shall be allowed, to any individual for any taxable
year during any portion of which such individual is
employed in the United States without being authorized
to be so employed.
''(D) Notice to employer and employee.--If the
Secretary of Homeland Security receives information
under this paragraph indicating that an individual was
employed in the United States after the expiration of
the individual's authority to be so employed, such
Secretary shall (within 7 business days after receiving
such information) notify in writing such individual and
each person or entity who was an employer of such
individual after such expiration that such individual
is not authorized to be employed in the United States
and that the individual's employment with the employer
should be terminated not later than the 30th day after
the date of the notice. Such notice shall also
describe--
''(i) the employer's obligations under this
paragraph,
''(ii) the employee's right under this
paragraph to contest the determination that the
employee is not authorized to be employed in
the United States, and
''(iii) the procedure under this paragraph
for contesting such determination.
''(E) Employee's right to contest.--
''(i) Notice to employee.--If any employer
receives such a notice from the Secretary of
Homeland Security with respect to an employee,
the employer shall, within 3 business days
after the date the employer received such
notice, provide a copy of such notice to the
employee.
''(ii) Right to contest.--An employee may
contest the accuracy of such notice during the
30-day period beginning on the date that the
employer provided the notice under clause (i)
to the employee.
''(iii) Contest procedure.--If, during such
30-day period, the employee provides the
employer with information substantiating such
employee's claimed authorization to be employed
in the United States, the employer shall, in
such form and manner as the Secretary of
Homeland Security shall prescribe, provide to
such Secretary--
''(I) the employee's name, address,
and taxpayer identification number,
''(II) the employer's name,
address, telephone number, and employer
identification number, and
''(III) the information provided by
the employee to the employer
substantiating such employee's
authorization to be employed in the
United States.
''(F) Verification from department of homeland
security.--Within 7 business days after receiving such
information, the Secretary of Homeland Security shall
electronically notify the Secretary, and shall notify
the employer and employee in writing, as to whether the
employee is authorized to be employed in the United
States.
''(G) Suspension of obligation to terminate
employment until response received.--
''(i) In general.--Except as provided in
clause (ii), if the employee meets the
requirement of subparagraph (E)(iii), the
employer's obligation to terminate the
employment of such employee shall be suspended
until the employer receives the notice
described in subparagraph (F).
''(ii) Timely response not received.--If
the employer does not receive such notice
before the 30th day after the close such 30-day
period, the employer shall so notify the
Secretary of Homeland Security.
''(H) Rebuttable presumption of violation of the
immigration and nationality act.--
''(i) In general.--A rebuttable presumption
is created that the employer has violated
section 274A(a)(1)(A) of the Immigration and
Nationality Act if--
''(I) the employer employs an
individual with respect to whom a
notice is received under subparagraph
(D) after the 30 days described in such
subparagraph,
''(II) the employer fails to notify
the Secretary as required by
subparagraph (G)(ii) and employs such
individual, or
''(III) the employer refers the
individual for employment after
receiving a notice under subparagraph
(D) with respect to such individual.
''(ii) Exceptions.--
''(I) Suspension period.--Clause
(i)(I) shall not apply during the
suspension period described in
subparagraph (G)(i)
''(II) Notice from secretary of
homeland security.--Clause (i) shall
cease to apply with respect to an
individual after the date that the
employer is notified by the Secretary
of Homeland Security that such
individual is authorized to be employed
in the United States.
''(I) Special rules.--
''(i) Protection from liability.--No
employer shall be civilly or criminally liable
under any law for any action taken in good
faith reliance on information provided by the
Secretary or the Secretary of Homeland Security
with respect to any individual's eligibility to
be employed in the United States.
''(ii) Timely mailing treated as timely
notice.--Rules similar to the rules of section
7502 shall apply for purposes of this section.
''(iii) Last known address of employee.--
Any notice required to be provided to an
employee under this section shall be sufficient
if mailed to the employee at the last known
address of the employee.
''(iv) Employment-based visas.--For
purposes of this section, the determination of
whether an individual is authorized to be
employed in the United States includes whether
the individual has an immigrant visa issued
pursuant to the numerical limitation under
section 203(b) of the Immigration and
Nationality Act (8 U.S.C. 1153(b)) (relating to
employment-based visas).''.
(b) Conforming Amendment.--Paragraph (4) of section 6103(p) of such
Code is amended by striking ''(5) or (7)'' each place it appears and
inserting ''(5), (7), or (9)''.
(c) Effective Date.--The amendments made by this section shall
apply to requests made in calendar years beginning after the date of
the enactment of this Act.
IRS Illegal Immigrant Information Act of 2007 - Amends the Internal Revenue Code to require: (1) the Secretary of Homeland Security to request from the Secretary of the Treasury information (including mailing address, amount of wages earned, and identity of employer) about alien workers who are no longer authorized to work in the United States; (2) the Secretary of the Treasury to provide the requested information to the Department of Homeland Security; and (3) the Secretary of Homeland Security to notify the alien worker and and the worker's employer that such employment is illegal and must be terminated within 30 days of such notice. Allows any worker who receives a notice to contest such notice and to provide documentation substantiating such worker's authorization to be employed in the United States.