the enactment of this Act, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— (1) whether the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center (referred to in this section as the Center ) is fully operational, (2) if the Center is not fully operational, what steps are necessary for the Center to be fully operational and an estimate of when the Center will be fully operational, and (3) any challenges that remain for effective sharing of information between the public and private sectors and efforts that are being undertaken to address such challenges. 123. Report on IRS imposter phone scam (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. II Improvements to Electronic Filing of Tax Returns 201. Study on feasibility of blocking electronically filed tax returns Not later than 180 days after the date of the enactment of this Act, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the feasibility of implementing a program under which a person who has