This bill directs the Internal Revenue Service (IRS) to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud involving electronic identity theft. Prior to implementing the measures, the IRS must: (1) establish and carry out a one-year pilot program to implement security measures, including the use of security questions, in the electronic tax return filing process in select counties across the United States where tax refund fraud involving electronic identity theft is most prevalent; and (2) submit to Congress recommendations on how to expand the process nationwide.