Sec. 4. Criminal penalty for using a false identity in connection with tax fraud
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/bill/113/hr/531/ih/section-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7207 of the Internal Revenue Code of 1986 is amended— by striking Any person who willfully and inserting the following: Any person who willfully , by striking Any person required and inserting the following: Any person required , and by adding at the end the following: Any person who knowingly or willfully misappropriates another person's tax identification number in connection with any list, return, account, statement, or other document submitted to the Secretary shall be fined not less than $25,000 ($200,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution. .
The amendments made by this section shall apply to returns and information submitted after the date of the enactment of this Act.