Code · BILL · 114th Congress · S. 3157 (Placed on Calendar Senate) — To prevent taxpayer identity theft and tax refund fraud, and for other purposes. · Sec. 115

Sec. 115. Sense of the Senate on strengthened penalties and enforcement for impersonating an IRS official or agent

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It is the sense of the Senate that the penalties under section 912 of title 18, United States Code, for impersonating an officer or employee acting under the authority of the United States should be amended to increase the penalties for impersonating an official or agent of the Internal Revenue Service and enforced to the fullest extent of the law.