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 (or the Secretary's delegate) 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. 2009. Guidelines for stolen identity refund fraud cases (a) In general Not later than 1 year after the date of the enactment of this Act, the Secretary (or the Secretary’s delegate), 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 taxpayers who are victims of such fraud. (b) Standards and procedures To be considered The guidelines described in subsection (a) may include— (1) standards for— (A) the average length of time in which a case involving stolen identity refund fraud should be resolved