Code · BILL · 113th Congress · S. 676 (Introduced in Senate) — To prevent tax-related identity theft and tax fraud. · Sec. 202

Sec. 202. Limitation on multiple tax refunds to the same account

78 words·~1 min read·/bill/113/s/676/is/section-202

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 issue regulations that restrict the delivery or deposit of multiple tax refunds from the same tax year to the same individual account or mailing address. The regulation promulgated under subsection

(a)shall provide that the restrictions shall not apply in cases and situations where the Secretary determines there is not a likelihood of tax fraud.