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

notify the individual of such determination, provide instructions on how to file a report with law enforcement regarding the unauthorized use, identify any steps to be taken by the individual to permit law enforcement to access personal information of the individual during the investigation, provide information regarding actions the individual may take in order to protect the individual from harm relating to the unauthorized use, and offer identity protection measures to the individual, such as the use of an identity protection personal identification number, and whether an investigation has been initiated in regards to such unauthorized use, whether the investigation substantiated an unauthorized use of the identity of the individual, and any action has been taken against a person relating to such unauthorized use, or 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. 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. obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051, The Secretary of the Treasury (or the Secretary’s delegate) may participate in an information sharing and analysis center to centralize, standardize, and enhance data compilation and analysis to facilitate sharing actionable data and information with respect to identity theft tax refund fraud. The Secretary of the Treasury (or the Secretary’s delegate) shall develop metrics for measuring the success of such center in detecting and preventing identity theft tax refund fraud.” The Secretary of the Treasury (or the Secretary’s delegate) shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible. have the ability to work across functions to resolve the issues involved in the taxpayer’s case; and shall be accountable for handling the case until its resolution. ensure continuity of records and case history; and notify the taxpayer when appropriate.” Not later than 1 year after the date of the enactment of this Act [ July 1, 2019 ], the Secretary of the Treasury (or the Secretary’s delegate), in consultation with the National Taxpayer Advocate, shall develop and implement publicly available guidelines for management of cases involving stolen identity refund fraud in a manner that reduces the administrative burden on taxpayers who are victims of such fraud. the average length of time in which a case involving stolen identity refund fraud should be resolved; the maximum length of time, on average, a taxpayer who is a victim of stolen identity refund fraud and is entitled to a tax refund which has been stolen should have to wait to receive such refund; and the maximum number of offices and employees within the Internal Revenue Service with whom a taxpayer who is a victim of stolen identity refund fraud should be required to interact in order to resolve a case; standards for opening, assigning, reassigning, or closing a case involving stolen identity refund fraud; and procedures for implementing and accomplishing the standards described in paragraphs (1) and (2), and measures for evaluating such procedures and determining whether such standards have been successfully implemented.”