Section 1 Short title
This Act may be cited as the “Tax Return Identity Theft Protection Act of 2016”.
Tax Return Identity Theft Protection Act of 2016
A BILL
To strengthen penalties for tax return identity thieves, establish enhanced sentences for crimes against vulnerable and frequently targeted victims, clarify the state of mind proof requirement in identity theft prosecutions, and for other purposes.
Sec. 2 Identity theft for purposes of tax return fraud and other fraud against the Government
Section 1028(b)(3) of title 18, United States Code, is amended—
in subparagraph (B), by striking “or” at the end; and
by adding at the end the following:
“(D) during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986; or
“(E) during and in relation to a violation of section 286, 287, or 641;”
Sec. 3 Sentencing guidelines enhancements for vulnerable victims
Pursuant to its authority under section 994 of title 28, United States Code, and in accordance with this section, the United States Sentencing Commission shall amend and review the Federal sentencing guidelines and policy statements to ensure that the guidelines provide for a penalty enhancement of not less than 2 offense levels for a violation of subsection (a) of section 1028 of title 18, United States Code, if—
the offense is punishable under subparagraph (D) or (E) of subsection (b)(3) of that section, as added by section 2 of this Act; and
the defendant victimized or targeted not less than 5 individuals who were—
deceased;
over the age of 55;
citizens of territories or possessions of the United States;
under the age of 14;
not required to file a Federal income tax return due to not meeting income criteria levels necessitating filing; or
active duty members of the Armed Forces.
Sec. 4 State of mind proof requirement for identity theft
Section 1028 of title 18, United States Code, is amended by adding at the end the following:
“(j) State of mind proof requirement—In a prosecution under subsection (a)(7) or section 1028A, the Government shall not be required to prove that the defendant knew the means of identification was of another person.”