About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

H. Rept. 114-567 1 (2016-05-13)

handle is hein.congrecreports/crptxszk0001 and id is 1 raw text is: AUTHENTICATEO U.S. GOVERNMENT INFORMATION Gp 114TH CONGRESS [REPT. 114-567 2d Session HOUSE OF REPRESENTATIVES Part 1 STOLEN IDENTITY REFUND FRAUD PREVENTION ACT OF 2016 MAY 13, 2016.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. BRADY of Texas, from the Committee on Ways and Means, submitted the following REPORT [To accompany H.R. 3832] [Including cost estimate of the Congressional Budget Office] The Committee on Ways and Means, to whom was referred the bill (H.R. 3832) to amend the Internal Revenue Code of 1986 to prevent tax-related identity theft and tax fraud, and for other pur- poses, having considered the same, report favorably thereon with an amendment and recommend that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ................................................................. 4 A. Purpose and Sum m ary ......................................................................... 4 B. Background and Need for Legislation ................................................ 4 C. Legislative H istory ............................................................................... 6 II. EXPLANATION OF THE BILL ..................................................................... 6 A. Centralized Point of Contact for Identity Theft Victims (sec. 2 of the bill) ............................................................................................ 6 B. Taxpayer Notification of Suspected Identity Theft (sec. 3 of the bill and new sec. 7529 of the Code) .................................................. 7 C. Electronic Filing Opt-Out Feasibility Study (sec. 4 of the bill) ........ 9 D. Criminal Penalty for Using a False Identity in Connection with Tax Fraud (sec. 5 of the bill) ............................................................. 10 E. Improvement in Access to Information Under the Do Not Pay Initiative (sec . 6 of the bill) ............................................................... 11 F. Require the IRS to Prepare a Report on Identity Theft Refund Fraud (sec. 7 of the bill) .................................................................... 12 G. Require the IRS to Establish an Information-Sharing and Analysis Center (sec. 8 of the bill) ................................................................... 13 H. Local Law Enforcement Liaison (sec. 9 of the bill) ........................... 14 I. IRS Phone Scam Report (sec. 10 of the bill) ........................................ 14 J. Providing Identity Theft Prevention Information While on Hold with Internal Revenue Service (sec. 11 of the bill) ......................... 15 59-006

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.