Stolen Identity Refund Fraud Prevention Act

[AI summary unavailable — showing source text] Stolen Identity Refund Fraud Prevention Act This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns. With respect to identity theft and tax refund fraud, the IRS must: develop and implement guidelines for stolen identity refund fraud cases, provide specified notifications and materials to suspected victims of identity theft, examine certain statements and returns for evidence of employment-related identity theft, and establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft. The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions. The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy …