Sec. 7. Report on identity theft refund fraud
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/bill/115/hr/439/ih/section-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than September 30, 2018, and biannually thereafter through September 30, 2023, the Secretary of the Treasury (or the Secretary’s delegate) shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the extent and nature of fraud involving the use of a misappropriated taxpayer identity with respect to claims for refund under the Internal Revenue Code of 1986 during the preceding completed income tax filing season, and the detection, prevention, and enforcement activities undertaken by the Internal Revenue Service with respect to such fraud, including— detailing efforts to combat identity theft fraud, including an update on the victims’ assistance unit; information on both the average and maximum amounts of time that elapsed before the cases of victims of such fraud were resolved; and discussing Internal Revenue Service efforts associated with other avenues for addressing identity theft refund fraud.
In addition, each report shall provide an update on the implementation of this Act and identify the need for any further legislation to protect taxpayer identities. In the first biannual report on identity theft refund fraud under subsection (a), the Secretary (or the Secretary’s delegate) shall include— an assessment of the agency’s progress on identity theft outreach and education to the private sector, State agencies, and external organizations; and the results of a feasibility study on the costs and benefits to enhancing its taxpayer authentication approach to the electronic tax return filing process.