unauthorized use of the identity of any taxpayer, the Secretary shall— (1) as soon as practicable and without jeopardizing an investigation relating to tax administration, notify the taxpayer, and (2) if any person is criminally charged by indictment or information relating to such unauthorized use, notify such taxpayer as soon as practicable of such charge. . (b) Clerical amendment The table of sections for chapter 77 is amended by adding at the end the following new item: Sec. 7529. Notification of suspected identity theft. . (c) Effective date The amendments made by this section shall apply to determinations made after the date of the enactment of this Act. 302. Single point of contact for identity theft victims (a) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, or the Secretary’s delegate, shall establish new procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to identity theft has a single point of contact at the Internal Revenue Service throughout the processing of his or her case. The single point of contact shall track the case of the taxpayer from start to finish and coordinate with other specialized units to resolve case issues as quickly as possible. (b) Full-Time IRS employee for single point of contact in certain cases If any identity theft case involves multiple units of the Internal Revenue Service or multiple tax years, the single point of contact required by subsection (a) shall be one full-time employee of the Internal Revenue Service. 303. Referrals to low-income taxpayer clinics permitted (a) In general Section 7526(c) is amended by adding at the end the following new paragraph: (6) Treasury employees permitted to refer taxpayers to qualified low-income taxpayer clinics Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may refer taxpayers for advice and assistance to qualified low-income taxpayer clinics receiving funding under