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26 U.S.C. § 7529 — Notification of suspected identity theft

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7529 — Notification of suspected identity theft

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Source file: Laws/federal/codes/united-states-code/title-26/section-7529-notification-of-suspected-identity-theft--fc5522153f.md
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Source location: Title 26, Chapter 77, § 7529; chapter-077-miscellaneous-provisions.md

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**(a) In general** If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— (1) as soon as practicable— (A) notify the individual of such determination, (B) provide instructions on how to file a report with law enforcement regarding the unauthorized use, (C) identify any steps to be taken by the individual to permit law enforcement to access personal information of the individual during the investigation, (D) provide information regarding actions the individual may take in order to protect the individual from harm relating to the unauthorized use, and (E) offer identity protection measures to the individual, such as the use of an identity protection personal identification number, and (2) at the time the information described in paragraph (1) is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual’s designee) regarding— (A) whether an investigation has been initiated in regards to such unauthorized use, (B) whether the investigation substantiated an unauthorized use of the identity of the individual, and (C) whether— (i) any action has been taken against a person relating to such unauthorized use, or (ii) any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information. **(b) Employment-related identity theft** (1) **In general** — For purposes of this section, the unauthorized use of the identity of an individual includes the unauthorized use of the identity of the individual to obtain employment. (2) **Determination of employment-related identity theft** — For purposes of this section, in making a determination as to whether there has been or may have been an unauthorized use of the identity of an individual to obtain employment, the Secretary shall review any information— (A) obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or (B) provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051, which indicates that the social security account number provided on such statement or information return does not correspond with the name provided on such statement or information return or the name on the tax return reporting the income which is included on such statement or information return.

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 432 — Processing of tax data

The Secretary of the Treasury shall make available information returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, to the Commissioner of Social Security for the purposes of this subchapter and subchapter XI. The Commissioner of Social Security and the Secretary of the Treasury are authorized to enter into an agreement for the processing by the Commissioner of Social Security of information contained in returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1986, the Secretary of the Treasury shall make available to the Commissioner of Social Security such documents as may be agreed upon as being necessary for purposes of such processing. For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. The Commissioner of Social Security shall process any withholding tax statements or other documents made available to the Commissioner by the Secretary of the Treasury pursuant to this section. Any agreement made pursuant to this section shall remain in full force and effect until modified or otherwise changed by mutual agreement of the Commissioner of Social Security and the Secretary of the Treasury.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7529 — Notification of suspected identity theft

Page 3971 TITLE 26—INTERNAL REVENUE CODE § 7529 (iii) Determination of average fees charged For purposes of any determination of av- erage fees charged, any request to which subparagraph (B) applies shall not be taken into account. (3) Average fee requirement The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the fol- lowing table: Average Category Fee Employee plan ruling and opinion ... $250 Exempt organization ruling ............. $350 Employee plan determination ......... $300 Exempt organization determination $275 Chief counsel ruling ......................... $200. (4) Certified professional employer organiza- tions The fee charged under the program in con- nection with the certification by the Sec- retary of a professional employer organization under section 7705 shall be an annual fee not to exceed $1,000 per year. (Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132; amended Pub. L. 108–357, title VIII, § 891(a), Oct. 22, 2004, 118 Stat. 1644; Pub. L. 110–28, title VIII, § 8244, May 25, 2007, 121 Stat. 200; Pub. L. 113–295, div. B, title II, § 206(f), Dec. 19, 2014, 128 Stat. 4071.) Editorial Notes AMENDMENTS 2014—Subsec. (b)(4). Pub. L. 113–295 added par. (4). 2007—Subsec. (c). Pub. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: ‘‘No fee shall be imposed under this section with respect to re- quests made after September 30, 2014.’’ 2004—Subsec. (c). Pub. L. 108–357 substituted ‘‘Sep- tember 30, 2014’’ for ‘‘December 31, 2004’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 applicable with re- spect to wages for services performed on or after Janu- ary 1 of the f

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