H. R. 926
IN THE HOUSE OF REPRESENTATIVES
February 28, 2013
Mr. Petri (for himself, Mr. Duncan of Tennessee, Mr. Jones, and Mr. Grimm) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to disclose certain return information related to identity theft, and for other purposes.
This Act may be cited as the
Social Security Identity Defense Act
Disclosure of certain return information with respect to identity theft
Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Disclosure of return information in certain cases of identity theft
If the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of a social security account number on a statement described in section 6051—
the Secretary shall disclose to the holder of such social security account number—
that the Secretary has reason to believe that the social security account number of such individual has been fraudulently used in the employment context,
that the Secretary has made the disclosure described in clause (ii) to the Director of the Federal Bureau of Investigation with respect to such fraudulent use, and
such other information (other than return information) as the Secretary determines, in consultation with Federal Trade Commission, would be helpful and appropriate to provide to a victim of identity theft, and
the Secretary shall disclose to the Director of the Federal Bureau of Investigation—
such social security account number,
that the Secretary has reason to believe that such social security account number has been fraudulently used in the employment context, and
the taxpayer identity information of the holder of such social security account number, the individual believed to have fraudulently used such social security account number, and the employer who made the statement described in section 6051 which included such social security account number.
Restriction on disclosure to law enforcement
Disclosure to other law enforcement officials
The Director of the Federal Bureau of Investigation may disclose information received under subparagraph (A)(ii) to appropriate Federal, State, and local law enforcement officials.
Restriction on use of disclosed information
Return information disclosed under subparagraph (A)(ii) may be used by Federal, State, and local law enforcement officials only for purposes of carrying out criminal investigations or prosecutions.
Prevention of use of W–2 statements To carryout identity theft
Section 6051 of such Code is amended by adding at the end the following new subsection:
Prevention of identity theft
Except as otherwise provided by the Secretary, if an employer is notified by the Secretary with respect to any employee that the Secretary has reason to believe that the social security account number included on the statement described in subsection (a) with respect to such employee is not the social security account number of such employee, such employer—
shall cease to include such social security account number on statements provided to the employee under subsection (a), but
shall continue to include such social security account number on duplicates of such statements provided to the Secretary under subsection (d).
Conforming amendments related to disclosure
(3) of section 6103(a) of such Code is amended by striking
(21) and inserting
(21), or (23).
Procedures and recordkeeping related to disclosures
Paragraph (4) of section
6103(p) of such Code is amended by striking
or (20) each place
it appears and inserting
(20), or (23).
Unauthorized disclosure or inspection
Paragraph (2) of section 7213(a) of such
Code is amended by striking
or (21) and inserting