[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5439 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5439

   To provide for a single point of contact at the Internal Revenue 
   Service for the taxpayers who are victims of tax-related identity 
                                 theft.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2018

   Mr. Renacci (for himself and Mr. Lewis of Georgia) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To provide for a single point of contact at the Internal Revenue 
   Service for the taxpayers who are victims of tax-related identity 
                                 theft.

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

SECTION 1. SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT 
              VICTIMS.

    (a) In General.--The Secretary of the Treasury (or the Secretary's 
delegate) shall establish and implement procedures to ensure that any 
taxpayer whose return has been delayed or otherwise adversely affected 
due to tax-related identity theft has a single point of contact at the 
Internal Revenue Service throughout the processing of the taxpayer's 
case. The single point of contact shall track the taxpayer's case to 
completion and coordinate with other specialized units to resolve case 
issues as quickly as possible.
    (b) Single Point of Contact.--
            (1) In general.--For purposes of subsection (a), the single 
        point of contact shall consist of a team or subset of specially 
        trained employees who--
                    (A) have the ability to work across functions to 
                resolve the issues involved in the taxpayer's case; and
                    (B) shall be accountable for handling the case 
                until its resolution.
            (2) Team or subset.--The employees included within the team 
        or subset described in paragraph (1) may change as required to 
        meet the needs of the Internal Revenue Service, provided that 
        procedures have been established to--
                    (A) ensure continuity of records and case history; 
                and
                    (B) notify the taxpayer when appropriate.
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