Prevent online tax fraud by requiring businesses to submit W2's prior to accepting electronic filing by citizens.

Currently, federal income tax filings are due by April 15 each year. This deadline precedes the deadline for businesses to submit W2 information for their employees. This opens a window for those who seek to commit fraud to file false tax returns by simply obtaining SSN and birthdates of taxpayers and submitting a fraudulent return before the tax payer submits the real return. By not being able to match the income provided on the tax return to the W2 submitted by the employer, this fraud is easily perpetrated, and criminals are collecting millions in fake returns. By delaying the filing start date until after employer W2s are submitted to the IRS, fraud will be substantially eliminated since the IRS will be able to match the W2 to the income statement.