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S. Rept. 114-299 1 (2016-07-12)

handle is hein.congrecreports/crptxsja0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 555 114TH CONGRESS REPORT 2d Session SENATE 114-299 STOLEN IDENTITY REFUND FRAUD PREVENTION ACT JULY 12, 2016.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT together with ADDITIONAL VIEWS [To accompany S. 3157] The Committee on Finance, having considered an original bill, S. 3157, to prevent taxpayer identity theft and tax refund fraud, and for other purposes, reports favorably thereon without amendment and recommends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND ................................................................. 2 II. EXPLANATION OF THE BILL ................................................................... 3 TITLE I-IDENTITY THEFT AND TAX REFUND FRAUD PREVENTION .... 3 A . General Provisions ........................................................................... 3 1. Guidelines for stolen identity refund fraud cases (sec. 101 of the bill) ................................................................................ . 3 2. Criminal penalty for misappropriating taxpayer identity in connection with tax fraud (sec. 102 of the bill and secs. 6109 and 7206 of the Code) .................................................... 4 3. Increased penalty for improper disclosure or use of informa- tion by preparers of returns (sec. 103 of the bill and sec. 6713 of the Code) ..................................................................... 5 4. Notification of suspected identity theft (sec. 205 of the bill and new sec. 7529 of the Code) .............................................. 6 B. Administrative Authority to Prevent Identity Theft and Tax R efund Fraud ................................................................................. 9 1. Authority to transfer IRS appropriations to combat tax fraud (sec. 111 of the bill) ................................................................. 9 2. Streamlined critical pay authority for information tech- nology positions (sec. 112 of the bill) ..................................... 10 59-010

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