To require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

[AI summary unavailable — showing source text] Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity.…