3.0.0 1534 2023-01-11T13:22:18Z 2023-01-11T13:22:18Z Senate S S 2011-09-08 112 ssfi00 Finance Committee Senate Standing Referred to 2011-09-09T00:10:24Z Tax Crimes and Identity Theft Prevention Act 112 3482 HR 2011-12-02 Referred to the Subcommittee on Crime, Terrorism, and Homeland Security. Related bill CRS Protect and Save Act of 2012 112 6205 HR 2012-07-26 Referred to the House Committee on Ways and Means. Related bill CRS Identity Theft and Tax Fraud Prevention Act 112 3432 S 2012-07-25 Read twice and referred to the Committee on Finance. Related bill CRS Identify Theft and Tax Fraud Prevention Act 112 3215 HR 2011-10-14 Referred to the House Committee on Ways and Means. Identical bill CRS 2011-09-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5462) IntroReferral 2011-09-08 Sponsor introductory remarks on measure. (CR S5461-5462) IntroReferral B00100 9 Library of Congress 2011-09-08 Introduced in Senate IntroReferral 10000 9 Library of Congress N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM N D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2011-11-17 False B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2012-04-19 False Taxation Administrative law and regulatory procedures Appropriations Computer security and identity theft Computers and information technology Congressional oversight Consumer credit Correctional facilities and imprisonment Crime prevention Criminal investigation, prosecution, interrogation Department of the Treasury Executive agency funding and structure Fraud offenses and financial crimes Freedom of information Government information and archives Intergovernmental relations Internal Revenue Service (IRS) Right of privacy Tax administration and collection, taxpayers Taxation 00 2011-09-08 Introduced in Senate 2011-10-19T17:18:58Z Identify [sic] Theft and Tax Fraud Prevention Act - Amends the Internal Revenue Code to: (1) impose a fine and/or prison term on any person who knowingly or willfully misappropriates another person's tax identification number in connection with any list, return, account, statement, or other document submitted to the Internal Revenue Service (IRS); (2) increase the civil and criminal penalties for improper disclosure or use of taxpayer information by tax return preparers; (3) require the Commissioner of Internal Revenue to submit to the Senate Committee on Finance and the House Committee on Ways and Means an annual report on the number of reported cases of tax fraud and suspected tax fraud and the actions taken in response to such reports; and (4) require the head of the Federal Bureau of Prisons to submit to Congress a detailed plan on how it will use tax information provided by the IRS to reduce prison tax fraud.

Directs the Secretary of the Treasury to: (1) implement an identity theft tax fraud prevention program; and (2) review whether current federal tax law prevents the effective enforcement of local, state, and federal identity theft statutes.

Authorizes the Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential tax fraud cases.

Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies and communicate the status of tax fraud cases involving identity theft.

Directs the Comptroller General to study and report on the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft.

Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.

]]> Identify Theft and Tax Fraud Prevention Act Display Title Identify Theft and Tax Fraud Prevention Act Official Title as Introduced A bill to prevent identity theft and tax fraud. Introduced in Senate IS Short Titles as Introduced Identify Theft and Tax Fraud Prevention Act Introduced in Senate 2011-09-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s1534is/xml/BILLS-112s1534is.xml 2011-09-08 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5462) 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.