Sec. 401. Criminal penalty for using a false identity in connection with tax fraud
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Section 7206 of the Internal Revenue Code of 1986 is amended— by striking Any person and inserting the following: Any person , and by adding at the end the following new subsection: Any person who willfully misappropriates another person's taxpayer identity (as defined in section 6103(b)(6)) for the purpose of making any list, return, account, statement, or other document submitted to the Secretary under the provisions of this title shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $250,000 ($500,000 in the case of a corporation) or imprisoned not more than 5 years, or both, together with the costs of prosecution. .
Section 1028A(c) of title 18, United States Code, is amended by striking or at the end of paragraph (10), by striking the period at the end of paragraph
(11)and inserting ; or , and by adding at the end the following new paragraph: section 7206(b) of the Internal Revenue Code of 1986 (relating to use of false identity in connection with tax fraud). . The amendments made by this section shall apply to offenses committed after the date of the enactment of this Act.