26 U.S.C. § 7529

Notification of suspected identity theft

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Cite this

Citation: 26 U.S.C. § 7529, Notification of suspected identity theft, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464540
Permanent ID: ys:prov:464540@1
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Full text

If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— as soon as practicable— at the time the information described in paragraph (1) is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual’s designee) regarding— whether— For purposes of this section, the unauthorized use of the identity of an individual includes the unauthorized use of the identity of the individual to obtain employment. For purposes of this section, in making a determination as to whether there has been or may have been an unauthorized use of the identity of an individual to obtain employment, the Secretary shall review any information—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

Enacted byPub. L. 116-25(H.R. 3151)2019-07-01
Taxpayer First Act
House: no recorded tallySenate: no recorded tally