Sec. 2008. Notification of suspected identity theft
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Chapter 77 is amended by adding at the end the following new section: If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— as soon as practicable, notify the individual of such determination and provide— instructions on how to file a report with law enforcement regarding the unauthorized use of the identity of the individual, the identification of any forms necessary for the individual to complete and submit to law enforcement to permit access to personal information of the individual during the investigation, information regarding actions the individual may take in order to protect the individual from harm relating to such unauthorized use, and an offer of identity protection measures to be provided to the individual by the Internal Revenue Service, such as the use of an identity protection personal identification number, and at the time the information described in paragraph
(1)is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual's designee) regarding— whether an investigation has been initiated in regards to such unauthorized use, whether the investigation substantiated an unauthorized use of the identity of the individual, and whether— any action has been taken against a person relating to such unauthorized use, or any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information. For purposes of this section, the unauthorized use of the identity of an individual includes the unauthorized use of the identity of the individual to obtain employment. For purposes of this section, in making a determination as to whether there has been or may have been an unauthorized use of the identity of an individual to obtain employment, the Secretary shall review any information— obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051, which indicates that the social security account number provided on such statement or information return does not correspond with the name provided on such statement or information return or the name on the tax return reporting the income which is included on such statement or information return. . The Secretary of the Treasury (or the Secretary’s delegate) shall examine the statements, information returns, and tax returns described in section 7529(b)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) for any evidence of employment-related identity theft, regardless of whether such statements or returns are submitted electronically or on paper. Section 232 of the Social Security Act ( 42 U.S.C. 432 ) is amended by inserting after the third sentence the following: For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in . section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. The Secretary (or the Secretary's delegate) shall establish procedures to ensure that income reported in connection with the unauthorized use of a taxpayer's identity is not taken into account in determining any penalty for underreporting of income by the victim of identity theft. The table of sections for chapter 77 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 that is 6 months after the date of the enactment of this Act.
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Sec. 2008
Notification of suspected identity theft
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