; (4) ensuring any information provided through authorized information-sharing initiatives with State or local law enforcement authorities is used only for the prosecution of identity theft-related crimes and not re-disclosed to third parties; and (5) such other duties relating to tax-related identity theft prevention as are delegated by the Commissioner of Internal Revenue. 10. IRS phone scam report (a) In general Not later than 1 year after the date of the enactment of this Act, the Inspector General for Tax Administration, in consultation with the Federal Communications Commission and the Federal Trade Commission, shall submit a report to Congress regarding identity theft phone scams under which individuals attempt to obtain personal information over the phone from taxpayers by falsely claiming to be calling from or on behalf the Internal Revenue Service. (b) Contents of report Such report shall include— (1) a description of the nature and form of such scams; (2) an estimate of the number of taxpayers contacted pursuant to, and the number of taxpayers who have been victims of, such scams; (3) an estimate of the amount of wrongful payments obtained from such scams; and (4) details of potential solutions to combat and prevent such scams, including best practices from the private sector and technological solutions. 11. Providing identity theft prevention information while on hold with Internal Revenue Service The Secretary of the Treasury, or the Secretary’s delegate, shall ensure that if a taxpayer is on hold with the Internal Revenue Service on a taxpayer service telephone call the following information is provided: (1) Basic information about common identity theft tax scams. (2) Directions on where to report such activity. (3) Tips on how to protect against identity theft tax scams. 12. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act and the amendments made by this Act. Such requirements shall be carried out using amounts otherwise authorized.