; etc. TITLE I—Identity Theft and Tax Refund Fraud Prevention Subtitle A—General Provisions Sec. 101. Guidelines for stolen identity refund fraud cases. Sec. 102. Criminal penalty for misappropriating taxpayer identity in connection with tax fraud. Sec. 103. Increased penalty for improper disclosure or use of information by preparers of returns. Sec. 104. Notification of suspected identity theft. Sec. 105. Local law enforcement liaison. Subtitle B—Administrative Authority To Prevent Identity Theft and Tax Refund Fraud Sec. 111. Authority to transfer Internal Revenue Service appropriations to combat tax fraud. Sec. 112. Streamlined critical pay authority for information technology positions. Sec. 113. Access to the National Directory of New Hires for tax administration purposes. Sec. 114. Use of information in Do Not Pay Initiative in prevention of identity theft refund fraud. Sec. 115. Minimum standards for professional tax preparers. Sec. 116. Sense of the Senate on strengthened penalties and enforcement for impersonating an IRS official or agent. Subtitle C—Reports Sec. 121. IRS Report on stolen identity refund fraud. Sec. 122. Report on status of the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center. Sec. 123. Report on IRS imposter phone scam. TITLE II—Improvements to Electronic Filing of Tax Returns Sec. 201. Study on feasibility of blocking electronically filed tax returns. Sec. 202. Enhancements to IRS PIN Program. Sec. 203. Increasing electronic filing of returns. Sec. 204. Internet platform for Form 1099 filings. Sec. 205. Requirement that electronically prepared paper returns include scannable code. Sec. 206. Authentication of users of electronic services accounts. I Identity Theft and Tax Refund Fraud Prevention A General Provisions 101. 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