Taxpayer Identity Theft Prevention and Enforcement Act of 2014

Bill: 113-hr-5236
Sponsor: full_name: Rep. Marchant, Kenny [R-TX-24]
Introduced: 2014-07-29
Policy area: Crime and Law Enforcement
Subjects: Computer security and identity theft

Fraud offenses and financial crimes

Tax administration and collection, taxpayers
Latest action: action_date: 2014-09-26
text: Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Summaries:
action_date: 2014-07-29
action_desc: Introduced in House
text: <p>Taxpayer Identity Theft Prevention and Enforcement Act of 2014 - Amends the federal criminal code to include certain felony violations under the Internal Revenue Code as aggravated identity theft, including the following offenses when committed in connection with the filing of a tax return: (1) conspiracy to defraud the government with respect to claims; (2) false, fictitious or fraudulent claims; and (3) conspiracy to commit any offense against, or to defraud, the United States.</p> <UL> <UL> </UL> </UL>

tv_txt: I 113th CONGRESS 2d Session H. R. 5236 IN THE HOUSE OF REPRESENTATIVES July 29, 2014 Mr. Marchant introduced the following bill; which was referred to the Committee on the Judiciary 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.

1. Short Title This Act may be cited as the Taxpayer Identity Theft Prevention and Enforcement Act of 2014 . 2. Tax-related Crimes Section 1028A(c) of title 18, United States Code, is amended— (1) by striking or at the end of paragraph (10); (2) by striking the period in paragraph (11) and adding a semicolon; and (3) 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). .