3.0.0 3157 2022-01-12T15:48:59Z 2022-01-12T15:48:59Z Senate S 2016-07-12 114 ssfi00 Finance Committee Senate Standing Reported original measure 2016-07-12T15:27:49Z S. Rept. 114-299 Stolen Identity Refund Fraud Prevention Act of 2016 114 3832 HR 2016-05-17 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill House 2016-07-12 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 555. Calendars 2016-07-12 ssfi00 Finance Committee Senate Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-299. Additional views filed. Committee 2016-07-12 Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-299. Additional views filed. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2016-07-12 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N Taxation Appropriations Computer security and identity theft Computers and information technology Congressional oversight Crime prevention Crime victims Criminal investigation, prosecution, interrogation Criminal procedure and sentencing Department of the Treasury Employee hiring Executive agency funding and structure Federal officials Fraud offenses and financial crimes Government employee pay, benefits, personnel management Government information and archives Government studies and investigations Internal Revenue Service (IRS) Internet and video services Internet, web applications, social media Personnel records Tax administration and collection, taxpayers Taxation 00 2016-07-12 Introduced in Senate 2017-01-31T20:41:45Z Stolen Identity Refund Fraud Prevention Act

This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns.

With respect to identity theft and tax refund fraud, the IRS must:

  • develop and implement guidelines for stolen identity refund fraud cases,
  • provide specified notifications and materials to suspected victims of identity theft,
  • examine certain statements and returns for evidence of employment-related identity theft, and
  • establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft.

The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions.

The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds.

The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud.

With respect to the electronic filing of returns, the IRS must:

  • establish a program to issue identity protection personal identification numbers to any individual after the individual's identity has been verified,
  • establish an Internet platform for Form 1099 filings,
  • require electronically prepared paper returns to include a scannable code for converting the form to an electronic format, and
  • verify the identity of individuals opening an e-Services account.

The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.

]]> 80 2016-07-12 Reported to Senate without amendment 2017-01-31T20:45:28Z (This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Stolen Identity Refund Fraud Prevention Act

This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns.

With respect to identity theft and tax refund fraud, the IRS must:

  • develop and implement guidelines for stolen identity refund fraud cases,
  • provide specified notifications and materials to suspected victims of identity theft,
  • examine certain statements and returns for evidence of employment-related identity theft, and
  • establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft.

The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions.

The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds.

The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud.

With respect to the electronic filing of returns, the IRS must:

  • establish a program to issue identity protection personal identification numbers to any individual after the individual's identity has been verified,
  • establish an Internet platform for Form 1099 filings,
  • require electronically prepared paper returns to include a scannable code for converting the form to an electronic format, and
  • verify the identity of individuals opening an e-Services account.

The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.

]]> Stolen Identity Refund Fraud Prevention Act Short Titles as Introduced Stolen Identity Refund Fraud Prevention Act Short Titles as Reported to Senate Stolen Identity Refund Fraud Prevention Act S Senate Display Title Stolen Identity Refund Fraud Prevention Act Official Title as Introduced An original bill to prevent taxpayer identity theft and tax refund fraud, and for other purposes. Placed on Calendar Senate 2016-07-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s3157pcs/xml/BILLS-114s3157pcs.xml 2016-07-12 Placed on Senate Legislative Calendar under General Orders. Calendar No. 555. 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.