A bill to require validation of electronic filing identification numbers used to electronically file tax returns and other documents.
Key claim: S5111 would require validation of electronic filing identification numbers (EFINs) used to electronically file tax returns and other documents.
Abstract
(S5111 · 119th Congress) Latest action (2026-07-23): Read twice and referred to the Committee on Finance.
Why this matters
EFINs are the IRS-issued credentials that authorize tax professionals to submit returns electronically, making them a chokepoint for fraud when compromised or misused. Requiring validation shifts compliance burden onto preparers and IRS systems rather than taxpayers, and complements other anti-fraud efforts targeting ghost preparers and stolen refund schemes. The bill is procedural rather than redistributive—no direct winners/losers on tax liability, but preparers face added verification friction.