Sec. 2009. INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS
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## SEC. 2009 INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS ###
(a)In General **[**[26 U.S.C. 6713](/us/usc/t26/s6713)**]** Section 6713 is amended— ####
(1)by redesignating subsections
(b)and
(c)as subsections
(c)and (d), respectively; and ####
(2)by inserting after subsection
(a)the following new subsection: > > ### “(b) Enhanced Penalty for Improper Use or Disclosure Relating to Identity Theft > > > #### “(1) In general > > In the case of a disclosure or use described in subsection
(a)that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection
(a)shall be applied— > > > ##### “(A) > > by substituting ‘$1,000’ for ‘$250’, and > > > ##### “(B) > > by substituting ‘$50,000’ for ‘$10,000’. > > > #### “(2) Separate application of total penalty limitation > > The limitation on the total amount of the penalty under subsection
(a)shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply. ” > . ###
(b)Criminal Penalty Section 7216(a) is amended by striking “$1,000” and inserting “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)”. ###
(c)Effective Date **[**[26 U.S.C. 6713 note](/us/usc/t26/s6713)**]** The amendments made by this section shall apply to disclosures or uses on or after the date of the enactment of this Act. ## Subtitle B Development of Information Technology
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Sec. 2009
INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS
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