Code · BILL · 113th Congress · S. 676 (Introduced in Senate) — To prevent tax-related identity theft and tax fraud. · Sec. 104

Sec. 104. Electronic filing opt out

65 words·~1 min read·/bill/113/s/676/is/section-104

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Not later than 180 days after the date of enactment of this Act, the Secretary of the Treasury, or the Secretary’s delegate, shall implement a program under which a person who has filed an identity theft affidavit with the Secretary may elect to prevent the processing of any Federal tax return submitted in an electronic format by a person purporting to be such a person.