This bill would start a temporary IRS pilot program using artificial intelligence to flag suspicious tax returns within 180 days. It would focus on identity theft, fake tax breaks or refund claims, and returns filed by hidden or improper preparers. The program would run 18 months to 2 years, then Congress would get a report on fraud found, money recovered, and how accurate the AI was. It could cut tax fraud, protect victims, and save public funds, while increasing IRS review of returns.