; and (3) the refund to be delivered to the correct account of the taxpayer. . II 21st Century IRS A Cybersecurity and Identity Protection 2001. Public-private partnership to address identity theft refund fraud The Secretary of the Treasury (or the Secretary’s delegate) shall work collaboratively with the public and private sectors to protect taxpayers from identity theft refund fraud. 2002. Recommendations of Electronic Tax Administration Advisory Committee regarding identity theft refund fraud The Secretary of the Treasury shall ensure that the advisory group convened by the Secretary pursuant to section 2001(b)(2) of the Internal Revenue Service Restructuring and Reform Act of 1998 (commonly known as the Electronic Tax Administration Advisory Committee) studies (including by providing organized public forums) and makes recommendations to the Secretary regarding methods to prevent identity theft and refund fraud. 2003. Information sharing and analysis center (a) In general The Secretary of the Treasury (or the Secretary’s delegate) may participate in an information sharing and analysis center to centralize, standardize, and enhance data compilation and analysis to facilitate sharing actionable data and information with respect to identity theft tax refund fraud. (b) Development of performance metrics The Secretary of the Treasury (or the Secretary’s delegate) shall develop metrics for measuring the success of such center in detecting and preventing identity theft tax refund fraud. (c) Disclosure (1) In general Section 6103(k), as amended by this Act, is amended by adding at the end the following new paragraph: (14) Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud (A) In general Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal