Social Security Identity Defense Act of 2013

“(23) Disclosure of return information in certain cases of identity theft

“(A) In general—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—

“(i) the Secretary shall disclose to the holder of such social security account number—

“(I) that the Secretary has reason to believe that the social security account number of such individual has been fraudulently used in the employment context,

“(II) 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

“(III) 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

“(ii) the Secretary shall disclose to the Director of the Federal Bureau of Investigation—

“(I) such social security account number,

“(II) that the Secretary has reason to believe that such social security account number has been fraudulently used in the employment context, and

“(III) 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.

“(B) Restriction on disclosure to law enforcement

“(i) 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.

“(ii) 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.”

“(g) 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—

“(1) shall cease to include such social security account number on statements provided to the employee under subsection (a), but

“(2) shall continue to include such social security account number on duplicates of such statements provided to the Secretary under subsection (d).”