Identify Theft and Tax Fraud Prevention Act

Summary

Identify [ sic ] Theft and Tax Fraud Prevention Act - Amends the Internal Revenue Code to: (1) impose a fine and/or prison term on any person who knowingly or willfully misappropriates another person's tax identification number in connection with any list, return, account, statement, or other document submitted to the Internal Revenue Service (IRS); (2) increase the civil and criminal penalties for improper disclosure or use of taxpayer information by tax return preparers; (3) require the Commissioner of Internal Revenue to submit to the Senate Committee on Finance and the House Committee on Ways and Means an annual report on the number of reported cases of tax fraud and suspected tax fraud and the actions taken in response to such reports; and (4) require the head of the Federal Bureau of Prisons to submit to Congress a detailed plan on how it will use tax information provided by the IRS to reduce prison tax fraud. Directs the Secretary of the Treasury to: (1) implement an identity theft tax fraud prevention program; and (2) review whether current federal tax law prevents the effective enforcement of local, state, and federal identity theft statutes. Authorizes the Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential tax fraud cases. Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies and communicate the status of tax fraud cases involving identity theft. Directs the Comptroller General to study and report on the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft. Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.

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Timeline

1. 8 September 2011

   Introduced

   Introduced in Senate

   Source: IntroReferral

2. 8 September 2011

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5462)

   Source: IntroReferral

3. 8 September 2011

   Introduced

   Sponsor introductory remarks on measure. (CR S5461-5462)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 8 September 2011 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 8 September 2011

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 8 September 2011

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 8 September 2011

  Open at official source

Sponsors

• Rep. Nelson, Bill [D-FL-11] · D · Sponsor
• Richard Durbin · D · Cosponsor
• Sen. Brown, Sherrod [D-OH] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Tax Crimes and Identity Theft Prevention Act
• related to → Protect and Save Act of 2012
• related to → Identify Theft and Tax Fraud Prevention Act
• related to ← Identity Theft and Tax Fraud Prevention Act