Taxpayer Identity Theft Prevention and Enforcement Act of 2015

Taxpayer Identity Theft Prevention and Enforcement Act of 2015

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.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2084 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2084

   To amend title 18, United States Code, to add certain tax-related 
 crimes to the definition of aggravated identity theft, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 29, 2015

 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Identity Theft Prevention 
and Enforcement Act of 2015''.

SEC. 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).''.
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