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<bill bill-stage="Introduced-in-House" bill-type="olc" dms-id="H92A603AA08C04E8CA7BA5A0D25677EBC" key="H" public-private="public"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/">
<dublinCore>
<dc:title>115 HR 5439 IH: To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2018-04-09</dc:date>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<form>
<distribution-code display="yes">I</distribution-code><congress display="yes">115th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 5439</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20180409">April 9, 2018</action-date><action-desc><sponsor name-id="R000586">Mr. Renacci</sponsor> (for himself and <cosponsor name-id="L000287">Mr. Lewis of Georgia</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are
			 victims of tax-related identity theft.</official-title></form>
	<legis-body id="HEF0598B4AE7C472FBE5B3D86D69338AD" style="OLC">
		<section commented="no" display-inline="no-display-inline" id="HD77DD2FF9F304420A00008A3F237291D" section-type="section-one"><enum>1.</enum><header>Single point of contact for tax-related identity theft victims</header>
 <subsection commented="no" display-inline="no-display-inline" id="H7F1E49E9A4104DE28D293B9BCC150F41"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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 specialized units to resolve case issues as quickly as possible.</text>
			</subsection><subsection commented="no" display-inline="no-display-inline" id="H6F22F75AAB234B42BC363CA9DD7A3CAC"><enum>(b)</enum><header>Single point of contact</header>
 <paragraph commented="no" display-inline="no-display-inline" id="H1106902519674688993F74DDF3E990A7"><enum>(1)</enum><header>In general</header><text>For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who—</text>
 <subparagraph commented="no" display-inline="no-display-inline" id="H7608A3FBBF154CE7BEF29C7ECF58BE5A"><enum>(A)</enum><text>have the ability to work across functions to resolve the issues involved in the taxpayer's case; and</text>
 </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H30EADE5BC3E941FB85F2C450663BD284"><enum>(B)</enum><text>shall be accountable for handling the case until its resolution.</text> </subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H5FABA77EE5534C51BD494462E6057B5D"><enum>(2)</enum><header>Team or subset</header><text>The employees included within the team or subset described in paragraph (1) may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to—</text>
 <subparagraph commented="no" display-inline="no-display-inline" id="H825B470536EF4440BE0864F5FF2FD2F5"><enum>(A)</enum><text>ensure continuity of records and case history; and</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="HE417BB1A19EF40998F82D9A373F55794"><enum>(B)</enum><text>notify the taxpayer when appropriate.</text>
					</subparagraph></paragraph></subsection></section></legis-body></bill>


