Reports to Congress

(a) Implementation Not later than the date which is 2 years after the date of enactment of this Act, the Secretary (following consultation with the National Taxpayer Advocate, the Treasury Inspector General for Tax Administration, and the Comptroller General of the United States) shall provide a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding the actions taken by the Internal Revenue Service to implement this title and the amendments made by this title, including— (1) an analysis of successes and challenges with respect to implementation of such title, and (2) any recommendations to Congress with respect to the implementation or administration of such title. (b) Fraud (1) In general Not later than the date which is 12 months after the date of enactment of this Act, and annually thereafter, the Secretary shall provide a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding efforts made by the Internal Revenue Service to identify, prevent, and resolve each type of tax fraud, including first-person fraud and stolen identity refund fraud. (2) Information included in report The report described in paragraph (1) shall include— (A) a detailed description, timeline, and analysis of any efforts undertaken by the Internal Revenue Service and any of the other members of the Security Summit during the most recent tax filing season to address and prevent each type of tax fraud, including— (i) any specific information or guidelines provided by the Internal Revenue Service to any of the other members of the Security Summit (and vice versa) with respect to tax fraud, including— (I) any be on the lookout alerts or other warnings, (II) updated guidelines or restrictions, (III) potential threat analyses, (IV) specific data or analytics, and (V) any other actionable threat information, and (ii) any specific recommendations provided by the Internal Revenue Service to any of the other members of the Security Summit (and vice versa) with respect to identifying, preventing, and resolving tax fraud, including any potential improvements to data, analytics, information sharing, and collaboration between the Internal Revenue Service and other members of the Security Summit, (B) a detailed description and timeline of any interactions between the Internal Revenue Service and any provider of tax filing options which does not participate in the Security Summit, including— (i) any specific information or guidelines provided by the Internal Revenue Service to such provider (and vice versa) with respect to each type of tax fraud, including any items described in subclauses (I) through (V) of subparagraph (A)(i), and (ii) any specific recommendations provided by the Internal Revenue Service to such provider (and vice versa) with respect to identifying, preventing, and resolving tax fraud, including any potential improvements to data, analytics, information sharing, and collaboration between the Internal Revenue Service and such provider, (C) with respect to the most recently completed tax filing season— (i) with respect to each specific type or form of tax fraud that has been identified by the Internal Revenue Service, any relevant data and analysis regarding the amount of such fraud during such tax filing season, including detailed numerical data regarding such fraud in relation to each separate Federal tax return form (including any amended returns) and the manner in which such returns were filed, and (ii) the total dollar amount of fraudulent claims for refund— (I) for which any disbursement was erroneously made, and (II) which were identified and disallowed prior to any disbursement being made. (3) Publicly available Data included in the report described in paragraph (1) shall be made available on the public website of the Internal Revenue Service, provided that such data is appropriately redacted by the Secretary. (c) Complexity report For purposes of section 4022 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7801 note), the submission of the report required under section 7803(c)(2)(B) of the Internal Revenue Code of 1986 shall not satisfy the requirement under subsection (a) of section 4022 of such Act to conduct an analysis of the sources of complexity in administration of the Federal tax laws and report the results of such analysis. (d) Document management to avoid duplicative requests to constituents (1) In general Not later than one year after the date of the enactment of this Act, and annually thereafter for the following 5 years, the Secretary shall submit to the Committee on Finance of the Senate a report describing the systems and practices for tracking documents submitted to the Internal Revenue Service by taxpayers, Congressional offices, and authorized third-party representatives. (2) Matters included The report described in paragraph (1) shall include the following: (A) A description of how the Internal Revenue Service catalogues, tracks, and retains documents and communications, including procedures for internal document sharing and for avoiding lost documents and duplicative requests to taxpayers. (B) A description of the status and future plans for managing electronic and paper submissions through online accounts, new document submission tools, and paper-retention processes. (C) A discussion of any modernization efforts aimed at reducing duplicative document requests and any barriers the Internal Revenue Service has identified to implementing improvements.