S 1597 — Social Security Identity Defense Act of 2017

Summary

Social Security Identity Defense Act of 2017 This bill amends the Internal Revenue Code to require the Department of the Treasury and the Social Security Administration (SSA) to disclose certain tax return information in cases of identity theft. If Treasury believes that there has been a fraudulent use of a Social Security number on a statement submitted regarding wages paid to employees, Treasury must disclose to the individual who was validly assigned the Social Security number: (1) that there is reason to believe that there has been a fraudulent use of such account number in an employment context, and (2) other information that Treasury determines would be helpful and appropriate to provide to a victim of identity theft. If the SSA believes that the Social Security number included on such a statement is not the correct number for an employee, the SSA must provide a notification to the employer that includes: (1) the name of the employee and the Social Security number included on the statements, and (2) relevant information regarding the availability of the Social Security Number Verification Service. The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers.

Bill Text

• Introduced Introduced in Senate Current html July 20, 2017

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill expands the definition of felony violations for identity theft offenses and introduces penalties for the misappropriation of taxpayer identification numbers.

• 18 U.S.C. § 1028A(c)

  (8) section 286 (relating to conspiracy to defraud the government with respect to claims), section 287 (relating to false, fictitious, or fraudulent claims), section 371 (relating to conspiracy to commit an offense or to defraud the United States), section 1001 (relating to statements or entries), section 1341 (relating to frauds and swindles), section 1342 (relating to a fictitious name or address), section 1343 (relating to fraud by wire, radio, or television), or section 1344 (relating to bank fraud), if the felony violation is a tax-related offense punishable under such section; (9) section 7206 of the Internal Revenue Code of 1986 (relating to fraud and false statements);

  This change adds additional types of felony violations related to tax crimes to the existing law on identity theft.

• 18 U.S.C. § 1028A(c)

  SEC. 6720D. MISAPPROPRIATION OF TAXPAYER IDENTIFICATION NUMBER. In addition to any penalty provided by law, any person who knowingly or willfully misappropriates another person's taxpayer identification number in connection with any list, return, account, statement, or other document submitted to the Secretary shall pay a penalty of $5,000.

  This introduces a new penalty for the misappropriation of taxpayer identification numbers.

Action History

1. July 20, 2017

   Introduced in Senate

2. July 20, 2017

   Read twice and referred to the Committee on Finance.

Sponsors

• Ron Johnson · Primary

Subjects