Sec. 102. Criminal penalty for misappropriating taxpayer identity in connection with tax fraud

249 words·~1 min read·/bill/114/s/3157/pcs/section-102

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 7206 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 6109 is amended by inserting after subsection

(d)the following new subsection: For purposes of this section, the term identifying number shall include an identity protection personal identification number, as defined in paragraph (2). The term identity protection personal identification number means a number assigned by the Secretary to a taxpayer to help prevent the misuse of the social security account number of the taxpayer on fraudulent Federal income tax returns and to assist the Secretary in verifying a taxpayer's identity. . It is the sense of the Senate that subsection

(c)of section 1028A of title 18, United States Code, should be amended to include the offenses described in section 7206(b) of the Internal Revenue Code of 1986, as added by subsection (a). The amendments made by subsection

(a)shall apply to offenses committed on or after the date of the enactment of this Act.