26 U.S.C. § 7529

(a) In general 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— (1) as soon as practicable— (A) notify the individual of such determination, (B) provide instructions on how to file a report with law enforcement regarding the unauthorized use, (C) identify any steps to be taken by the individual to permit law enforcement to access personal information of the individual during the investigation, (D) provide information regarding actions the individual may take in order to protect the individual from harm relating to the unauthorized use, and (E) offer identity protection measures to the individual, such as the use of an identity protection personal identification number, and (2) 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— (A) whether an investigation has been initiated in regards to such unauthorized use, (B) whether the investigation substantiated an unauthorized use of the identity of the individual, and (C) whether— (i) any action has been taken against a person relating to such unauthorized use, or (ii) any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information. (b) Employment-related identity theft (1) In general 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. (2) Determination of employment-related identity theft 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— (A) obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or (B) provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051, which indicates that the social security account number provided on such statement or information return does not correspond with the name provided on such statement or information return or the name on the tax return reporting the income which is included on such statement or information return.