Sec. 1. Short title; etc

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This Act may be cited as the . Stolen Identity Refund Fraud Prevention Act Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. In this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate. The table of contents of this Act is as follows:

Sec. 1. Short title; etc. TITLE I—Identity Theft and Tax Refund Fraud Prevention Subtitle A—General Provisions Sec. 101. Guidelines for stolen identity refund fraud cases. Sec. 102. Criminal penalty for misappropriating taxpayer identity in connection with tax fraud. Sec. 103. Increased penalty for improper disclosure or use of information by preparers of returns. Sec. 104. Notification of suspected identity theft. Subtitle B—Administrative Authority To Prevent Identity Theft and Tax Refund Fraud Sec. 111.

Authority to transfer Internal Revenue Service appropriations to combat tax fraud. Sec. 112. Streamlined critical pay authority for information technology positions. Sec. 113. Access to the National Directory of New Hires to identify and prevent fraudulent tax return filings and claims for refund. Sec. 114. Repeal of provision regarding certain tax compliance procedures and reports. Sec. 115. Sense of the Senate on strengthened penalties and enforcement for impersonating an IRS official or agent.

Subtitle C—Reports Sec. 121. IRS Report on stolen identity refund fraud. Sec. 122. Report on status of the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center. Sec. 123. GAO Reports on identity theft and tax refund fraud. TITLE II—Improvements to Electronic Filing of Tax Returns Sec. 201. Study on feasibility of blocking electronically filed tax returns. Sec. 202. Enhancements to IRS PIN Program. Sec. 203. Increasing electronic filing of returns. Sec. 204.

Internet platform for Form 1099 filings. Sec. 205. Requirement that electronically prepared paper returns include scannable code. Sec. 206. Authentication of users of electronic services accounts.