H.R. 3215 (112th): Identify Theft and Tax Fraud Prevention Act

Introduced:
Oct 14, 2011 (112th Congress, 2011–2013)
Sponsor:
Rep. Kathy Castor [D-FL11]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

(About Ads | Advertise Here)
Status

This bill was introduced on October 14, 2011, in a previous session of Congress, but was not enacted.

Progress
Introduced Oct 14, 2011
Referred to Committee Oct 14, 2011
Cosponsors
2 cosponsors (2R) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

To prevent identity theft and tax fraud.

Summary

No summaries available.

Text

Read Bill Text »

Last updated Oct 14, 2011.
10 pages

Primary Source

View on THOMAS (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here.

Citation

Click a format for a citation suggestion:

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

10/14/2011--Introduced.
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.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

The bill contains the following citations to other parts of U.S. law:

United States Code

The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)