protection personal identification numbers Not later than 5 years after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall establish a program to issue, upon the request of any individual, a number which may be used in connection with such individual’s social security number (or other identifying information with respect to such individual as determined by the Secretary) to assist the Secretary in verifying such individual’s identity. D Provision of Information Regarding Low-Income Taxpayer Clinics 14001. Provision of information regarding low-income taxpayer clinics (a) In general Section 7526(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Provision of information regarding qualified low-income taxpayer clinics Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may— (A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under this section, and (B) provide information regarding the location of, and contact information for, such clinics. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. E Single Point of Contact for Tax-Related Identity Theft Victims 15001. Single point of contact for tax-related identity theft victims (a) In general The Secretary of the Treasury (or the Secretary’s delegate) shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues