‘‘(B) RESTRICTION
ON
DISCLOSURE
TO 
LAW ENFORCEMENT.— 
‘‘(i) DISCLOSURE TO OTHER LAW EN-
FORCEMENT OFFICIALS.—The Director of 
the Federal Bureau of Investigation and 
the Attorney General may disclose infor-
mation 
received 
under 
subparagraph 
(A)(ii) to appropriate Federal, State, and 
local law enforcement officials. 
‘‘(ii) RESTRICTION ON USE OF DIS-
CLOSED
INFORMATION.—Return informa-
tion disclosed under subparagraph (A)(ii) 
may be used by Federal, State, and local 
law enforcement officials only for purposes 
of carrying out criminal investigations or 
prosecutions. 
‘‘(iii) 
MEMORANDUM
OF
UNDER-
STANDING.—For purposes of this para-
graph, any return information disclosed 
under subparagraph (A)(ii) may not be 
provided to any State or local law enforce-
ment official until such official has entered 
into a memorandum of understanding with 
the Secretary that includes the following 
terms and conditions: 
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‘‘(I) Confidentiality of returns 
and return information and prohibi-
tions on disclosure described in sub-
section (a)(3). 
‘‘(II) Safeguards, restrictions on 
access, and recordkeeping require-
ments described in subsection (p)(4). 
‘‘(III) Application of penalties for 
unauthorized disclosure of returns and 
return 
information 
under 
section 
7213(a)(2). 
‘‘(IV) Any additional terms and 
conditions deemed appropriate by the 
Secretary.’’. 
(b) PREVENTION OF IDENTITY THEFT.—In the case 
of an employee for whom the Commissioner of the Social 
Security Administration has reason to believe that the so-
cial security number included on any statement described 
in section 6051(a) of the Internal Revenue Code of 1986 
with respect to such employee is not the correct social se-
curity number for such employee, the Commissioner shall 
provide notification to the employer for such employee 
which includes— 
(1) the name of the employee and the social se-
curity number included on such statements; and 
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(2) relevant information regarding the avail-
ability of the Social Security Number Verification 
Service for verification of social security numbers. 
(c) CONFORMING AMENDMENTS RELATED TO DIS-
CLOSURE.— 
(1) CONFIDENTIALITY.—Paragraph (3) of sec-
tion 6103(a) of such Code is amended by striking 
‘‘or (21)’’ and inserting ‘‘(21), or (23)’’. 
(2) PROCEDURES
AND
RECORDKEEPING
RE-
LATED TO DISCLOSURES.—Paragraph (4) of section 
6103(p) of such Code is amended by striking ‘‘or 
(20)’’ each place it appears and inserting ‘‘(20), or 
(23)’’. 
(3) UNAUTHORIZED
DISCLOSURE
OR
INSPEC-
TION.—Paragraph (2) of section 7213(a) of such 
Code is amended by striking ‘‘or (21)’’ and inserting 
‘‘(21), or (23)’’. 
SEC. 3. PENALTIES FOR TAX-RELATED IDENTITY THEFT. 
(a) IN GENERAL.—Section 1028A(c) of title 18, 
United States Code, is amended— 
(1) by redesignating paragraphs (8) through 
(11) as paragraphs (10) through (13), respectively; 
and 
(2) by inserting after paragraph (7) the fol-
lowing new paragraphs: 
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‘‘(8) section 286 (relating to conspiracy to de-
fraud the government with respect to claims), sec-
tion 287 (relating to false, fictitious, or fraudulent 
claims), section 371 (relating to conspiracy to com-
mit an offense or to defraud the United States), sec-
tion 1001 (relating to statements or entries), section 
1341 (relating to frauds and swindles), section 1342 
(relating to a fictitious name or address), section 
1343 (relating to fraud by wire, radio, or television), 
or section 1344 (relating to bank fraud), if the fel-
ony violation is a tax-related offense punishable 
under such section; 
‘‘(9) section 7206 of the Internal Revenue Code 
of 1986 (relating to fraud and false statements);’’. 
(b) PENALTY FOR MISAPPROPRIATION OF TAX IDEN-
TIFICATION NUMBERS.— 
(1) IN GENERAL.—Part I of subchapter B of 
chapter 68 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new sec-
tion: 
‘‘SEC. 6720D. MISAPPROPRIATION OF TAX IDENTIFICATION 
NUMBER. 
‘‘In addition to any penalty provided by law, any per-
son who knowingly or willfully misappropriates another 
person’s tax identification number in connection with any 
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list, return, account, statement, or other document sub-
mitted to the Secretary shall pay a penalty of $5,000.’’. 
(2) CONFORMING AMENDMENT.—The table of 
sections for part I of subchapter B of chapter 68 of 
such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 6720D. Misappropriation of tax identification number.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to returns and infor-
mation submitted after the date of the enactment of 
this Act. 
Æ 
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