To ensure the successful development of the electronic Income Verification Express Service of the Internal Revenue Service by amending the Taxpayer First Act to clarify that taxpayer identity verification is the responsibility of users of the system rather than the taxpayer, and for other purposes.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · May 15, 2023
This bill modifies provisions of the Taxpayer First Act relating to taxpayer identity verification (i.e., the electronic Income Verification Express Service) and disclosures of taxpayer information.
The bill requires the Internal Revenue Service (IRS) to implement a program that insures that certain disclosures of taxpayer returns or return information are accomplished only after a financial institution or other relevant entity (other than the taxpayer) has formed a reasonable belief that the identity of the taxpayer has been authenticated.
The bill requires the IRS to ensure that the taxpayer information disclosure program complies with specified security standards and guidelines, including those relating to security and confidentiality of taxpayer information.
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The bill prohibits the IRS from requiring a taxpayer seeking a disclosure of information to access any information technology system or service used by the IRS for any purpose relating to a disclosure, including identity verification or the provision of electronic consent.
The IRS must provide for the disclosure of certain business tax return information, including information from schedule K-1 of forms 1065 and 1120.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jul 24, 2024. Consult Congress.gov for the current record.
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