text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Social Security Identity Defense Act 
  of 2015''.
  
  SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION WITH RESPECT TO 
                IDENTITY THEFT.
  
      (a) In General.--Subsection (l) of section 6103 of the Internal 
  Revenue Code of 1986 is amended by adding at the end the following new 
  paragraph:
              ``(23) Disclosure of return information in certain cases of 
          identity theft.--
                      ``(A) In general.--If the Secretary has reason to 
                  believe that there has been a fraudulent use of a 
                  social security account number on a statement described 
                  in section 6051--
                              ``(i) the Secretary shall disclose to the 
                          individual who was validly assigned such social 
                          security account number--
                                      ``(I) that the Secretary has reason 
                                  to believe that the social security 
                                  account number assigned to such 
                                  individual has been fraudulently used 
                                  in the employment context,
                                      ``(II) that the Secretary has made 
                                  the disclosure described in clause (ii) 
                                  to the Director of the Federal Bureau 
                                  of Investigation and the Attorney 
                                  General with respect to such fraudulent 
                                  use, and
                                      ``(III) such other information 
                                  (other than return information) as the 
                                  Secretary determines, in consultation 
                                  with Federal Trade Commission, would be 
                                  helpful and appropriate to provide to a 
                                  victim of identity theft, and
                              ``(ii) the Secretary shall disclose to the 
                          Director of the Federal Bureau of Investigation 
                          and the Attorney General--
                                      ``(I) such social security account 
                                  number,
                                      ``(II) that the Secretary has 
                                  reason to believe that such social 
                                  security account number has been 
                                  fraudulently used in the employment 
                                  context, and
                                      ``(III) the taxpayer identity 
                                  information of the individual who was 
                                  assigned such social security account 
                                  number, the individual believed to have 
                                  fraudulently used such social security 
                                  account number, and the employer who 
                                  made the statement described in section 
                                  6051 which included such social 
                                  security account number.
                      ``(B) Restriction on disclosure to law 
                  enforcement.--
                              ``(i) Disclosure to other law enforcement 
                          officials.--The Director of the Federal Bureau 
                          of Investigation and the Attorney General may 
                          disclose information received under 
                          subparagraph (A)(ii) to appropriate Federal, 
                          State, and local law enforcement officials.
                              ``(ii) Restriction on use of disclosed 
                          information.--Return information disclosed 
                          under subparagraph (A)(ii) may be used by 
                          Federal, State, and local law enforcement 
                          officials only for purposes of carrying out 
                          criminal investigations or prosecutions.
                              ``(iii) Memorandum of understanding.--For 
                          purposes of this paragraph, any return 
                          information disclosed under subparagraph 
                          (A)(ii) may not be provided to any State or 
                          local law enforcement official until such 
                          official has entered into a memorandum of 
                          understanding with the Secretary that includes 
                          the following terms and conditions:
                                      ``(I) Confidentiality of returns 
                                  and return information and prohibitions 
                                  on disclosure described in subsection 
                                  (a)(3).
                                      ``(II) Safeguards, restrictions on 
                                  access, and recordkeeping requirements 
                                  described in subsection (p)(4).
                                      ``(III) Application of penalties 
                                  for unauthorized disclosure of returns 
                                  and return information under section 
                                  7213(a)(2).
                                      ``(IV) Any additional terms and 
                                  conditions deemed appropriate by the 
                                  Secretary.''.
      (b) Prevention of Identity Theft.--In the case of an employee for 
  whom the Commissioner of the Social Security Administration has reason 
  to believe that the social security number included on any statement 
  described in section 6051(a) of the Internal Revenue Code of 1986 with 
  respect to such employee is not the correct social security number for 
  such employee, the Commissioner shall provide notification to the 
  employer for such employee which includes--
              (1) the name of the employee and the social security number 
          included on such statements; and
              (2) relevant information regarding the availability of the 
          Social Security Number Verification Service for verification of 
          social security numbers.
      (c) Conforming Amendments Related to Disclosure.--
              (1) Confidentiality.--Paragraph (3) of section 6103(a) of 
          such Code is amended by striking ``or (21)'' and inserting 
          ``(21), or (23)''.
              (2) Procedures and recordkeeping related to disclosures.--
          Paragraph (4) of section 6103(p) of such Code is amended by 
          striking ``or (20)'' each place it appears and inserting 
          ``(20), or (23)''.
              (3) Unauthorized disclosure or inspection.--Paragraph (2) 
          of section 7213(a) of such Code is amended by striking ``or 
          (21)'' and inserting ``(21), or (23)''.
  
  SEC. 3. PENALTIES FOR TAX-RELATED IDENTITY THEFT.
  
      (a) In General.--Section 1028A(c) of title 18, United States Code, 
  is amended--
              (1) by redesignating paragraphs (8) through (11) as 
          paragraphs (10) through (13), respectively; and
              (2) by inserting after paragraph (7) the following new 
          paragraphs:
              ``(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);''.
      (b) Penalty for Misappropriation of Tax Identification Numbers.--
              (1) In general.--Part I of subchapter B of chapter 68 of 
          the Internal Revenue Code of 1986 is amended by adding at the 
          end the following new section:
  
  ``SEC. 6720D. MISAPPROPRIATION OF TAX IDENTIFICATION NUMBER.
  
      ``In addition to any penalty provided by law, any person who 
  knowingly or willfully misappropriates another person's tax 
  identification number in connection with any list, return, account, 
  statement, or other document submitted to the Secretary shall pay a 
  penalty of $5,000.''.
              (2) Conforming amendment.--The table of sections for part I 
          of subchapter B of chapter 68 of such Code is amended by adding 
          at the end the following new item:
  
  ``Sec. 6720D. Misappropriation of tax identification number.''.
              (3) Effective date.--The amendments made by this subsection 
          shall apply to returns and information submitted after the date 
          of the enactment of this Act.
target: Social Security Identity Defense Act of 2015 This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of a valid social security account number that there is reason to believe that there has been a&nbsp;fraudulent use of such account number; and&nbsp;(2) disclose to the Federal Bureau of Investigation (FBI)&nbsp;and the Department of Justice (DOJ)&nbsp;such social security account number, that there is reason to believe that such account number has been fraudulently used in the employment context, and the taxpayer identity information of the individual who was assigned such account number.  The bill authorizes the FBI and DOJ to disclose taxpayer information to appropriate federal, state, and local law enforcement officials solely for purposes of carrying out criminal investigations or prosecutions. The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers. 
feat_title: Social Security Identity Defense Act of 2015