returns described in section 7529(b)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) for any evidence of employment-related identity theft, regardless of whether such statements or returns are submitted electronically or on paper. (2) Improvement of effective return processing program with Social Security Administration Section 232 of the Social Security Act ( 42 U.S.C. 432 ) is amended by inserting after the third sentence the following: For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. . (3) Underreporting of income The Secretary shall establish procedures to ensure that income reported in connection with the unauthorized use of a taxpayer's identity is not taken into account in determining any penalty for underreporting of income by the victim of identity theft. (c) 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. . (d) Effective date The amendments made by this section shall apply to determinations made after the date that is 6 months after the date of the enactment of this Act. II Stolen Identity Fraud Prevention A Identity Theft and Tax Refund Fraud Prevention I General Provisions 2001. Guidelines for stolen identity refund fraud cases (a) In general Not later than 6 months after the date of the enactment of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall develop and implement publicly available guidelines for management of cases involving stolen identity refund fraud in a manner that reduces the administrative burden on