[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1119 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1119

    To amend the Internal Revenue Code of 1986 to provide taxpayer 
               notification of suspected identity theft.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 21, 2009

 Mrs. Lincoln introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to provide taxpayer 
               notification of suspected identity theft.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY THEFT.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
the following new section:

``SEC. 7529. NOTIFICATION OF SUSPECTED IDENTITY THEFT.

    ``If, in the course of an investigation under section 7206 
(relating to fraud and false statements) or 7207 (relating to 
fraudulent returns, statements, or other documents), the Secretary 
determines that there was or may have been an unauthorized use of the 
identity of the taxpayer or dependents, the Secretary shall--
            ``(1) as soon as practicable and without jeopardizing such 
        investigation, notify the taxpayer of such determination, and
            ``(2) if any person is criminally charged by indictment or 
        information under either of such sections, notify such taxpayer 
        as soon as practicable of such charge.''.
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new item:

``Sec. 7529. Notification of suspected identity theft.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to determinations made after the date of the enactment of this 
Act.
                                 <all>