[Congressional Record Volume 161, Number 90 (Monday, June 8, 2015)]
[Senate]
[Pages S3880-S3881]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1847. Mr. JOHNSON submitted an amendment intended to be proposed
to amendment SA 1463 proposed by Mr. McCain to the bill H.R. 1735, to
authorize appropriations for fiscal year 2016 for military activities
of the Department of Defense, for military construction, and for
defense activities of the Department of Energy, to prescribe military
personnel strengths for such fiscal year, and for other purposes; which
was ordered to lie on the table, as follows:
At the appropriate place, insert the following:
SEC. ___. DISCLOSURE OF CERTAIN RETURN INFORMATION WITH
RESPECT TO IDENTITY THEFT.
(a) In General.--Subsection (l) of section 6103 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(23) Disclosure of return information in certain cases of
identity theft.--
``(A) In general.--If the Secretary has reason to believe
that there has been a fraudulent use of a social security
account number on a statement described in section 6051--
``(i) the Secretary shall disclose to the individual who
was validly assigned such social security account number--
``(I) that the Secretary has reason to believe that the
social security account number assigned to such individual
has been fraudulently used in the employment context,
``(II) that the Secretary has made the disclosure described
in clause (ii) to the Director of the Federal Bureau of
Investigation and the Attorney General with respect to such
fraudulent use, and
``(III) such other information (other than return
information) as the Secretary determines, in consultation
with Federal Trade Commission, would be helpful and
appropriate to provide to a victim of identity theft, and
``(ii) the Secretary shall disclose to the Director of the
Federal Bureau of Investigation and the Attorney General--
``(I) such social security account number,
``(II) that the Secretary has reason to believe that such
social security account number has been fraudulently used in
the employment context, and
``(III) the taxpayer identity information of the individual
who was assigned such social security account number, the
individual believed to have fraudulently used such social
security account number, and the employer who made the
statement described in section 6051 which included such
social security account number.
``(B) Restriction on disclosure to law enforcement.--
``(i) Disclosure to other law enforcement officials.--The
Director of the Federal Bureau of Investigation and the
Attorney General may disclose information received under
subparagraph (A)(ii) to appropriate Federal, State, and local
law enforcement officials.
``(ii) Restriction on use of disclosed information.--Return
information disclosed under subparagraph (A)(ii) may be used
by Federal, State, and local law enforcement officials only
for purposes of carrying out criminal investigations or
prosecutions.
``(iii) Memorandum of understanding.--For purposes of this
paragraph, any return information disclosed under
subparagraph (A)(ii) may not be provided to any State or
local law enforcement official until such official has
entered into a memorandum of understanding with the Secretary
that includes the following terms and conditions:
``(I) Confidentiality of returns and return information and
prohibitions on disclosure described in subsection (a)(3).
``(II) Safeguards, restrictions on access, and
recordkeeping requirements described in subsection (p)(4).
``(III) Application of penalties for unauthorized
disclosure of returns and return information under section
7213(a)(2).
``(IV) Any additional terms and conditions deemed
appropriate by the Secretary.''.
(b) Prevention of Identity Theft.--In the case of an
employee for whom the Commissioner of the Social Security
Administration has reason to believe that the social security
number included on any statement described in section 6051(a)
of the Internal Revenue Code of 1986 with respect to such
employee is not the correct social security number for such
employee, the Commissioner shall provide notification to the
employer for such employee which includes--
(1) the name of the employee and the social security number
included on such statements; and
(2) relevant information regarding the availability of the
Social Security Number Verification Service for verification
of social security numbers.
(c) Conforming Amendments Related to Disclosure.--
(1) Confidentiality.--Paragraph (3) of section 6103(a) of
such Code is amended by striking ``or (21)'' and inserting
``(21), or (23)''.
(2) Procedures and recordkeeping related to disclosures.--
Paragraph (4) of section 6103(p) of such Code is amended by
striking ``or (20)'' each place it appears and inserting
``(20), or (23)''.
(3) Unauthorized disclosure or inspection.--Paragraph (2)
of section 7213(a) of such Code is amended by striking ``or
(21)'' and inserting ``(21), or (23)''.
SEC. ___. PENALTIES FOR TAX-RELATED IDENTITY THEFT.
(a) In General.--Section 1028A(c) of title 18, United
States Code, is amended--
(1) by redesignating paragraphs (8) through (11) as
paragraphs (10) through (13), respectively; and
(2) by inserting after paragraph (7) the following new
paragraphs:
``(8) section 286 (relating to conspiracy to defraud the
government with respect to claims), section 287 (relating to
false, fictitious, or fraudulent claims), section 371
(relating to conspiracy to commit an offense or to defraud
the United States), section 1001 (relating to statements or
entries), section 1341 (relating to frauds and swindles),
section 1342 (relating to a fictitious name or address),
section 1343 (relating to fraud by wire, radio, or
television), or section 1344 (relating to bank fraud), if the
felony violation is a tax-related offense punishable under
such section;
``(9) section 7206 of the Internal Revenue Code of 1986
(relating to fraud and false statements);''.
(b) Penalty for Misappropriation of Tax Identification
Numbers.--
(1) In general.--Part I of subchapter B of chapter 68 of
the Internal Revenue Code of
[[Page S3881]]
1986 is amended by adding at the end the following new
section:
``SEC. 6720D. MISAPPROPRIATION OF TAX IDENTIFICATION NUMBER.
``In addition to any penalty provided by law, any person
who knowingly or willfully misappropriates another person's
tax identification number in connection with any list,
return, account, statement, or other document submitted to
the Secretary shall pay a penalty of $5,000.''.
(2) Conforming amendment.--The table of sections for part I
of subchapter B of chapter 68 of such Code is amended by
adding at the end the following new item:
``Sec. 6720D. Misappropriation of tax identification number.''.
(3) Effective date.--The amendments made by this section
shall apply to returns and information submitted after the
date of the enactment of this Act.
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