Not later than the date that is 180 days after the date of the enactment of this Act, the Commissioner of Internal Revenue shall submit a written report to Congress containing—
(1)
an assessment of the feasibility of notifying each taxpayer when a return of tax (including any claim for credit or refund) of such taxpayer is filed, including the feasibility of transmitting such notification using the contact information for such taxpayer on record with the Secretary in addition to any contact information provided in the return, and
(2)
recommendations with respect to any infrastructure or other changes that would facilitate the process of such notification.