[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5073 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
2d Session
S. 5073
To require the Secretary of the Treasury to submit fraud prevention
reports and annual analyses of sources of tax law complexity.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
July 22, 2026
Mr. Lujan (for himself and Mr. Cornyn) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To require the Secretary of the Treasury to submit fraud prevention
reports and annual analyses of sources of tax law complexity.
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 ``Tax Complexity and Fraud Prevention
Review Act''.
SEC. 2. REPORTS TO CONGRESS.
(a) Fraud.--
(1) In general.--Not later than the date which is 12 months
after the date of enactment of this Act, and annually
thereafter, the Secretary shall provide a report to the
Committee on Ways and Means of the House of Representatives and
the Committee on Finance of the Senate regarding efforts made
by the Internal Revenue Service to identify, prevent, and
resolve each type of tax fraud, including first-person fraud
and stolen identity refund fraud.
(2) Information included in report.--The report described
in paragraph (1) shall include--
(A) a detailed description, timeline, and analysis
of any efforts undertaken by the Internal Revenue
Service and any of the other members of the Security
Summit during the most recent tax filing season to
address and prevent each type of tax fraud, including--
(i) any specific information or guidelines
provided by the Internal Revenue Service to any
of the other members of the Security Summit
(and vice versa) with respect to tax fraud,
including--
(I) any ``be on the lookout''
alerts or other warnings,
(II) updated guidelines or
restrictions,
(III) potential threat analyses,
(IV) specific data or analytics,
and
(V) any other actionable threat
information, and
(ii) any specific recommendations provided
by the Internal Revenue Service to any of the
other members of the Security Summit (and vice
versa) with respect to identifying, preventing,
and resolving tax fraud, including any
potential improvements to data, analytics,
information sharing, and collaboration between
the Internal Revenue Service and other members
of the Security Summit,
(B) a detailed description and timeline of any
interactions between the Internal Revenue Service and
any provider of tax filing options which does not
participate in the Security Summit, including--
(i) any specific information or guidelines
provided by the Internal Revenue Service to
such provider (and vice versa) with respect to
each type of tax fraud, including any items
described in subclauses (I) through (V) of
subparagraph (A)(i), and
(ii) any specific recommendations provided
by the Internal Revenue Service to such
provider (and vice versa) with respect to
identifying, preventing, and resolving tax
fraud, including any potential improvements to
data, analytics, information sharing, and
collaboration between the Internal Revenue
Service and such provider, and
(C) with respect to the most recently completed tax
filing season--
(i) with respect to each specific type or
form of tax fraud that has been identified by
the Internal Revenue Service, any relevant data
and analysis regarding the amount of such fraud
during such tax filing season, including
detailed numerical data regarding such fraud in
relation to each separate Federal tax return
form (including any amended returns) and the
manner in which such returns were filed, and
(ii) the total dollar amount of fraudulent
claims for refund--
(I) for which any disbursement was
erroneously made, and
(II) which were identified and
disallowed prior to any disbursement
being made.
(3) Publicly available.--Data included in the report
described in paragraph (1) shall be made available on the
public website of the Internal Revenue Service, provided that
such data is appropriately redacted by the Secretary.
(b) Complexity Report.--For purposes of section 4022 of the
Internal Revenue Service Restructuring and Reform Act of 1998 (26
U.S.C. 7801 note), the submission of the report required under section
7803(c)(2)(B) of the Internal Revenue Code of 1986 shall not satisfy
the requirement under subsection (a) of section 4022 of such Act to
conduct an analysis of the sources of complexity in administration of
the Federal tax laws and report the results of such analysis.
(c) Reference to Secretary.--For purposes of this Act, the term
``Secretary'' means the Secretary of the Treasury or the Secretary's
delegate.
<all>