(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Stolen Identity Refund Fraud Prevention Act
This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns.
With respect to identity theft and tax refund fraud, the IRS must:
The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions.
The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds.
The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud.
With respect to the electronic filing of returns, the IRS must:
The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.