To require the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of United States territories and possessions to be used to obtain a credit or refund on tax returns filed with the United States.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. PROGRAM TO PREVENT FRAUDULENT USE OF TAXPAYER IDENTIFICATION NUMBERS OF RESIDENTS OF TERRITORIES AND POSSESSIONS.
The Secretary of the Treasury shall, in coordination with the territories and possessions of the United States, implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of such territories and possessions to obtain a refund or credit against any tax imposed by the Internal Revenue Code of 1986. Such program shall include a comparison of all income tax returns filed with the United States and any territory or possession of the United States, under the same taxpayer identification number. <all>