[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6523 Introduced in House (IH)]
112th CONGRESS
2d Session
H. R. 6523
To amend the Internal Revenue Code of 1986 to require that ITIN
applicants submit their application in person at taxpayer assistance
centers, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 21, 2012
Mr. Sam Johnson of Texas introduced the following bill; which was
referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require that ITIN
applicants submit their application in person at taxpayer assistance
centers, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``ITIN Reform Act of 2012''.
SEC. 2. REQUIREMENTS FOR THE ISSUANCE OF ITINS.
(a) In General.--Section 6109 of the Internal Revenue Code of 1986
is amended by adding at the end the following:
``(i) Special Rules Relating to the Issuance of ITINs.--
``(1) In general.--The Secretary may issue an individual
taxpayer identification number to an individual only if the
requirements of paragraphs (2) and (3) are met.
``(2) In-person application.--The requirements of this
paragraph are met if, with respect to an application for an
individual taxpayer identification number--
``(A) the applicant submits the application in
person at a taxpayer assistance center of the Internal
Revenue Service a Form W-7 (or any successor thereof),
together with the required documentation, or
``(B) in the case of an applicant who resides
outside of the United States, the applicant submits the
application in person to an employee of the Internal
Revenue Service or a designee of the Secretary at a
United States diplomatic mission or consular post,
together with the required documentation.
``(3) Initial on-site verification of documentation.--The
requirements of this paragraph are met if, with respect to each
application, an employee of the Internal Revenue Service at the
taxpayer assistance center, or the employee or designee
described in paragraph (2)(B), as the case may be, conducts an
initial verification of the documentation supporting the
application submitted under paragraph (2).
``(4) Required documentation.--For purposes of this
subsection--
``(A) required documentation includes such
documentation as the Secretary may require that proves
the individual's identity and foreign status, and
``(B) the Secretary may only accept original
documents.
``(5) Exceptions.--
``(A) Military spouses.--Paragraph (1) shall not
apply to the spouse, or the dependents, without a
social security number of a taxpayer who is a member of
the Armed Forces of the United States.
``(B) Treaty benefits.--Paragraph (1) shall not
apply to a nonresident alien applying for an individual
taxpayer identification number for the purpose of
claiming tax treaty benefits.
``(6) Term.--
``(A) In general.--An individual taxpayer
identification number issued after the date of the
enactment of this subsection shall be valid only for
the 3-year period which includes the taxable year of
the individual for which such number is issued and the
2 succeeding taxable years.
``(B) Continued validity.--Such number shall be
valid for each succeeding 3-year period if--
``(i) a return of the individual (or, if a
dependent, on which the individual is included)
is made for a taxable year in the preceding 3-
year period, and
``(ii) each of the preceding 3-year periods
beginning with the period in which such number
was issued is a valid period under this
paragraph.
``(C) Special rule for existing itins.--In the case
of an individual with an individual taxpayer
identification number issued on or before the date of
the enactment of this subsection, such number shall not
be valid--
``(i) after the end of the 3-year period
beginning on the date of the enactment of this
subsection, and
``(ii) if a return of the individual (or,
if a dependent, on which the individual is
included) is not made for the first taxable
year beginning after the date of the enactment
of this subsection.''.
(b) Interest.--Section 6611 of such Code is amended by
redesignating subsection (h) as subsection (i) and by inserting after
subsection (g) the following new subsection:
``(h) Special Rule Relating to ITINs.--Notwithstanding any other
provision of this section, no interest shall be allowed or paid to or
on behalf of a individual with respect to any overpayment until after
45 days after an individual taxpayer identification number is issued to
the individual.''.
(c) Audit by TIGTA.--Not later than two years after the date of the
enactment of this Act, and every two years thereafter, the Treasury
Inspector General for Tax Administration shall conduct an audit of the
program of the Internal Revenue Service for the issuance of individual
taxpayer identification numbers pursuant to section 6109(i) of the
Internal Revenue Code of 1986. The report required by this subsection
shall be submitted to the Congress.
(d) Effective Date.--
(1) Subsection (a).--The amendment made by subsection (a)
shall apply to requests for individual taxpayer identification
numbers made after the date of the enactment of this Act.
(2) Subsection (b).--The amendment made by subsection (b)
shall apply to returns due, claims filed, and refunds paid
after the date of the enactment of this Act.
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