1. Short Title
This Act may be cited as the “Taxpayer Identity Theft Prevention and Enforcement Act of 2014”.
Taxpayer Identity Theft Prevention and Enforcement Act of 2014
A BILL
To amend title 18, United States Code, to add certain tax-related crimes to the definition of aggravated identity theft, and for other purposes.
2. Tax-related Crimes
Section 1028A(c) of title 18, United States Code, is amended—
by striking “or” at the end of paragraph (10);
by striking the period in paragraph (11) and adding a semicolon; and
by adding at the end the following:
“(12) any provision of subchapter A of chapter 75 of the Internal Revenue Code of 1986 (relating to crimes under the Internal Revenue Code); or
“(13) any of the following when committed in connection with the filing of a return of tax under subtitle A of the Internal Revenue Code of 1986:
“(A) Section 286 (relating to conspiracy to defraud the Government with respect to claims).
“(B) Section 287 (relating to false, fictitious or fraudulent claims).
“(C) Section 371 (relating to conspiracy to commit any offense against the United States, or to defraud the United States).”