26 U.S.C. § 7529 — Notification of suspected identity theft

(a) If the Secretary^* determines that an individual's identity has been or may have been used without authorization, and doing so will not jeopardize a tax-administration investigation, the Secretary must as soon as practicable (1)(A) notify the individual; (B) explain how to report the unauthorized use to law enforcement; (C) identify steps the individual must take to let law enforcement access personal information during the investigation; (D) give information about actions the individual can take to protect against harm from the unauthorized use; and (E) offer identity-protection measures, such as an identity-protection personal identification number. (2) When giving that information, or as soon as practicable if information is not then available, the Secretary must give the individual or the individual's designee additional notices about (A) whether an investigation began; (B) whether it confirmed unauthorized use; and (C)(i) whether action was taken against a person for that use or (ii) whether the person was referred for criminal prosecution and, if known, whether the person was charged by indictment or information.

(b)(1) For this section, unauthorized use includes using an individual's identity without authorization to obtain employment. (2) When deciding whether that kind of use occurred or may have occurred, the Secretary must review information (A) from a statement under section 6051 or an information return about compensation for services other than as an employee^*, or (B) supplied to the Internal Revenue Service by the Social Security Administration about a section 6051 statement, when the social security number on the statement or return does not match the name on it or the name on the tax return reporting the income included in it.