Sec. 201. Single point of contact for identity theft victims
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/bill/114/s/3156/pcs/section-201·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer's case. The single point of contact shall track the taxpayer's case to completion and coordinate with other specialized units to resolve case issues as quickly as possible. For purposes of subsection (a), the single point of contact may consist of a team or subset of specially trained employees who— have the ability to work across functions to resolve the issues involved in the taxpayer's case, and shall be accountable for handling the case until its resolution.
The employees included within the team or subset described in paragraph
(1)may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to— ensure continuity of records and case history, and notify the taxpayer when appropriate.