113 S2239 IS: Social Security Identity Defense Act of 2014
U.S. Senate
2014-04-10
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.
This Act may be cited as the
Social Security Identity Defense Act of 2014
.
2.
Disclosure of
certain return information with respect to identity theft
(a)
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)
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 individual who was validly assigned such
social security
account number—
(I)
that the Secretary
has reason to believe that the social security account number
assigned to 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 individual who was assigned 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.(iii)Memorandum of understandingFor purposes of this paragraph, any return information disclosed under subparagraph (A)(ii) may not
be provided to any State or local law enforcement official until such
official has entered into a memorandum of understanding with the Secretary
that includes the following terms and conditions:(I)Confidentiality of returns and return information and prohibitions on disclosure described in
subsection (a)(3).(II)Safeguards, restrictions on access, and recordkeeping requirements described in subsection (p)(4).(III)Application of penalties for unauthorized disclosure of returns and return information under
section 7213(a)(2).(IV)Any additional terms and conditions deemed appropriate by the Secretary.
.
(b)
Prevention of
use of W–2 statements To carry out 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)
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)
.