H. Rept. 115-638 1 (2018-04-13)

handle is hein.congrecreports/crptxabdy0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
       Op













                    115TH CONGRESS                                          REPORT
                        2d Session     HOUSE OF REPRESENTATIVES             115-638







                                         21ST CENTURY IRS ACT



                     APRIL 13, 2018.-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. 5445]

                      The Committee on Ways and Means, to whom was referred the
                    bill (H.R. 5445) to amend the Internal Revenue Code of 1986 to im-
                    prove cybersecurity and taxpayer identity protection, and mod-
                    ernize the information technology of the Internal Revenue Service,
                    and for other purposes, having considered the same, report favor-
                    ably thereon with an amendment and recommend that the bill as
                    amended do pass.

                                                 CONTENTS
                                                                                     Page
                      I. SUMMARY  AND BACKGROUND    .................................................................  9
                           A . Purpose  and  Sum m ary  .........................................................................  9
                           B. Background and  Need  for Legislation  ................................................  9
                           C. Legislative History ...................     ......................... 9
                     II. EXPLANATION OF  TH E BILL ......................................................................  10
                     TITLE I-CYBER SECURITY AND IDENTITY PROTECTION     ........................ 10
                           1. Public-private partnership to address identity theft tax refund
                               fraud  (sec.  101  of  the  bill)  ..................................................................  10
                           2. Recommendations of Electronic Tax Administration Advisory Com-
                               mittee regarding identity theft and refund fraud (sec. 102 of
                               th e  b ill)  ................................................................................................  1 1
                           3. Information Sharing and Analysis Center (sec. 103 of the bill
                               and sec. 6103  of  the  Code)  .................................................................  12
                           4. Compliance by contractors with confidentiality safeguards (sec.
                               104 of the  bill and  sec. 6103  of the  Code)  ........................................  16
                           5. Report on electronic payments (sec. 105 of the bill) ...........................  18
                    TITLE II-DEVELOPMENT OF INFORMATION TECHNOLOGY ...................           19
                           1. Management of IRS information technology (sec. 201 of the bill
                               and sec  7803  of  the  Code)  ..................................................................  19
                           2. Development of online accounts and portals (sec. 202 of the bill) ....  21
                           3. Internet platform for Form 1099 filings (sec. 203 of the bill) ............  22
                    TITLE    III-MODERNIZATION     OF    CONSENT-BASED      INCOME
                      V ERIFICA TIO N  SY STEM   ..................................................................................  23
                        79-006

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 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.



Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?