Sec. 4. Taxpayer notification of suspected identity theft
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Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: If the Secretary determines that there was an unauthorized use of the identity of any taxpayer, the Secretary shall— as soon as practicable and without jeopardizing an investigation relating to tax administration, notify the taxpayer, and if any person is criminally charged by indictment or information relating to such unauthorized use, notify such taxpayer as soon as practicable of such charge. .
The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: Sec. 7529. Notification of suspected identity theft. . The amendments made by this section shall apply to determinations made after the date of the enactment of this Act.