Pub. L. 116-25, tit. II, subtit. D, sec. 2304 (as amended)
AUTHENTICATION OF USERS OF ELECTRONIC SERVICES ACCOUNTS.
SEC. 2304. [26 U.S.C. 6011 note] AUTHENTICATION OF USERS OF ELECTRONIC SERVICES ACCOUNTS.
Beginning 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools.
- Cross-references to the US Code
- 26 U.S.C. 6011 note