Sec. 2009. Guidelines for stolen identity refund fraud cases

203 words·~1 min read·/bill/116/s/928/is/section-2009

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Not later than 1 year after the date of the enactment of this Act, the Secretary (or the Secretary’s delegate), in consultation with the National Taxpayer Advocate, shall develop and implement publicly available guidelines for management of cases involving stolen identity refund fraud in a manner that reduces the administrative burden on taxpayers who are victims of such fraud. The guidelines described in subsection

(a)may include— standards for— the average length of time in which a case involving stolen identity refund fraud should be resolved; the maximum length of time, on average, a taxpayer who is a victim of stolen identity refund fraud and is entitled to a tax refund which has been stolen should have to wait to receive such refund; and the maximum number of offices and employees within the Internal Revenue Service with whom a taxpayer who is a victim of stolen identity refund fraud should be required to interact in order to resolve a case; standards for opening, assigning, reassigning, or closing a case involving stolen identity refund fraud; and procedures for implementing and accomplishing the standards described in paragraphs

(1)and (2), and measures for evaluating such procedures and determining whether such standards have been successfully implemented.