114 S676 IS: Identity Theft and Tax Fraud Prevention Act of 2015 U.S. Senate 2015-03-09 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.

II114th CONGRESS1st SessionS. 676IN THE SENATE OF THE UNITED STATESMarch 9, 2015Mr. Nelson (for himself, Mr. Brown, Mr. Cardin, Mrs. Feinstein, Mrs. Gillibrand, Ms. Klobuchar, and Mr. Schumer) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to prevent tax-related identity theft and tax fraud, and for other purposes.

1.

Short title; etc

(a)

In general

This Act may be cited as the Identity Theft and Tax Fraud Prevention Act of 2015 . (b)

Table of contents

The table of contents of this Act is as follows:Sec. 1. Short title; etc.TITLE I—Protecting victims of tax-related identity theftSec. 101. Expedited refunds for identity theft victims.Sec. 102. Single point of contact for identity theft victims.Sec. 103. Enhancements to IRS PIN Program.Sec. 104. Electronic filing opt out.Sec. 105. Taxpayer notification of suspected identity theft.TITLE II—Shutting down abusive identity theft and tax fraud schemesSec. 201. Restrictions on ability to use prepaid cards for tax fraud.Sec. 202. Limitation on multiple tax refunds to the same account.TITLE III—Adding critical new protections to safeguard social security numbersSec. 301. Reducing medical identity theft.Sec. 302. Prohibiting the display of Social Security account numbers on newly issued Medicare identification cards and communications provided to Medicare beneficiaries.Sec. 303. Prohibition of the display, sale, or purchase of Social Security numbers.Sec. 304. Criminal penalties for the misuse of a Social Security number.Sec. 305. Civil actions and civil penalties.TITLE IV—Strengthening laws and improving enforcement against tax-related identity theftSec. 401. Criminal penalty for using a false identity in connection with tax fraud.Sec. 402. Increased penalty for improper disclosure or use of information by preparers of returns.Sec. 403. Authority to transfer Internal Revenue Service appropriations to combat tax fraud.Sec. 404. Local law enforcement liaison.Sec. 405. Extend Internal Revenue Service authority to require truncated social security numbers on Form W-2.Sec. 406. Clarification with respect to regulation of Federal tax return preparers.Sec. 407. Authentication of users of electronic services accounts.Sec. 408. Identity verification by tax return preparers required.TITLE V—Accelerating transition to a real-time tax system that protects taxpayers and reduces fraudSec. 501. Improvement in access to information in the National Directory of New Hires for tax administration purposes.Sec. 502. Plan of action for transitioning to a real-time tax system.