Code · BILL · 114th Congress · H.R. 3832 (Introduced in House) — To amend the Internal Revenue Code of 1986 to prevent tax-related identity theft and tax fraud, and for other purposes. · Sec. 6

Sec. 6. Electronic filing opt out

68 words·~1 min read·/bill/114/hr/3832/ih/section-6

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 the enactment of this Act, the Secretary of the Treasury, or the Secretary’s delegate, shall implement a program under which a taxpayer 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 the taxpayer or a person purporting to be the taxpayer.