Section 1 Short title
This Act may be cited as the “Taxpayer Identity Theft Protection Act”.
Taxpayer Identity Theft Protection Act
A BILL
To amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury to issue identity protection personal identification numbers with respect to identity theft-related tax fraud.
Sec. 2 Identity protection personal identification numbers
In general— Section 6109 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(j) Use of IP PINs
“(1) In general—At the request of any individual, the Secretary shall, after the individual’s true identity has been established and verified, issue an identity protection personal identification number to such individual, and such number shall be used as the identifying number for such individual for purposes of this title.
“(2) Identity protection personal identification number defined—For purposes of paragraph (1), an identity protection personal identification number is a number assigned by the Secretary to a taxpayer to help prevent the misuse of the Social Security account number of the taxpayer on fraudulent Federal income tax returns.”
Conforming amendment— Section 6109(d) of such Code is amended by inserting “provided by subsection (j) or as” after “except as”.
Publicity of IP PIN availability— The Secretary of the Treasury, or the Secretary’s delegate, shall publicize the availability of the use of identity protection personal identification numbers pursuant to section 6109(j) of the Internal Revenue Code of 1986, including through electronic means.
Effective date— The amendments made by this section shall apply to requests made after the date of the enactment of this Act.