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S. 5073Senate119th Congress (2025-2027)In Committee

Tax Complexity and Fraud Prevention Review Act

Sponsored by Ben Ray LujánSen. Ben Ray Luján (D-NM)
Introduced July 22, 2026

AI-Generated Summary

Updated July 29, 2026 at 3:53 AM UTC

The Tax Complexity and Fraud Prevention Review Act requires the Treasury Secretary to give Congress yearly reports on how the IRS is fighting tax fraud and on what makes the tax code complex. The fraud report must detail the IRS’s efforts, coordination with other agencies and tax‑software companies, and provide data on fraud amounts, and it must be made publicly available (with redactions). An additional annual analysis must identify the sources of tax‑law complexity, distinct from any current IRS reporting requirements.

Key Provisions

  • The Treasury Secretary must deliver, within one year of enactment and each year after, a detailed fraud‑prevention report to the House Ways and Means Committee and the Senate Finance Committee.
  • The fraud report must describe the IRS’s actions during the most recent filing season to identify, prevent, and resolve all types of tax fraud, including identity‑theft refunds, and must include timelines, analyses, and any alerts, guidelines, threat assessments, data, or recommendations shared with members of the “Security Summit” or with tax‑software providers outside that group.
  • The report must also provide data on the amount of fraud detected for each tax form, the dollar value of fraudulent refunds paid or stopped, and must be posted (with sensitive information redacted) on the IRS public website.
  • The Secretary must also submit an annual analysis of the sources of tax‑law complexity, separate from any existing IRS complexity report, to satisfy the requirement in the IRS Restructuring and Reform Act.

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

July 22, 2026

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SenateIntro Referral

Introduced in Senate

July 22, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

July 22, 2026

Bill Text

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Introduced in SenateIssued July 22, 2026

II

119th CONGRESS

2d Session

S. 5073

IN THE SENATE OF THE UNITED STATES

July 22, 2026

Mr. Luján (for himself and Mr. Cornyn) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To require the Secretary of the Treasury to submit fraud prevention reports and annual analyses of sources of tax law complexity.

1.

Short title

This Act may be cited as the Tax Complexity and Fraud Prevention Review Act.

2.

Reports to Congress

(a)

Fraud

(1)

In general

Not later than the date which is 12 months after the date of enactment of this Act, and annually thereafter, the Secretary shall provide a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding efforts made by the Internal Revenue Service to identify, prevent, and resolve each type of tax fraud, including first-person fraud and stolen identity refund fraud.

(2)

Information included in report

The report described in paragraph (1) shall include—

(A)

a detailed description, timeline, and analysis of any efforts undertaken by the Internal Revenue Service and any of the other members of the Security Summit during the most recent tax filing season to address and prevent each type of tax fraud, including—

(i)

any specific information or guidelines provided by the Internal Revenue Service to any of the other members of the Security Summit (and vice versa) with respect to tax fraud, including—

(I)

any be on the lookout alerts or other warnings,

(II)

updated guidelines or restrictions,

(III)

potential threat analyses,

(IV)

specific data or analytics, and

(V)

any other actionable threat information, and

(ii)

any specific recommendations provided by the Internal Revenue Service to any of the other members of the Security Summit (and vice versa) with respect to identifying, preventing, and resolving tax fraud, including any potential improvements to data, analytics, information sharing, and collaboration between the Internal Revenue Service and other members of the Security Summit,

(B)

a detailed description and timeline of any interactions between the Internal Revenue Service and any provider of tax filing options which does not participate in the Security Summit, including—

(i)

any specific information or guidelines provided by the Internal Revenue Service to such provider (and vice versa) with respect to each type of tax fraud, including any items described in subclauses (I) through (V) of subparagraph (A)(i), and

(ii)

any specific recommendations provided by the Internal Revenue Service to such provider (and vice versa) with respect to identifying, preventing, and resolving tax fraud, including any potential improvements to data, analytics, information sharing, and collaboration between the Internal Revenue Service and such provider, and

(C)

with respect to the most recently completed tax filing season—

(i)

with respect to each specific type or form of tax fraud that has been identified by the Internal Revenue Service, any relevant data and analysis regarding the amount of such fraud during such tax filing season, including detailed numerical data regarding such fraud in relation to each separate Federal tax return form (including any amended returns) and the manner in which such returns were filed, and

(ii)

the total dollar amount of fraudulent claims for refund—

(I)

for which any disbursement was erroneously made, and

(II)

which were identified and disallowed prior to any disbursement being made.

(3)

Publicly available

Data included in the report described in paragraph (1) shall be made available on the public website of the Internal Revenue Service, provided that such data is appropriately redacted by the Secretary.

(b)

Complexity report

For purposes of section 4022 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7801 note), the submission of the report required under section 7803(c)(2)(B) of the Internal Revenue Code of 1986 shall not satisfy the requirement under subsection (a) of section 4022 of such Act to conduct an analysis of the sources of complexity in administration of the Federal tax laws and report the results of such analysis.

(c)

Reference to Secretary

For purposes of this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.