; and (2) in section 104— (A) in subsection (a)— (i) in paragraph (1), in the first sentence, by inserting or any individual who knowingly and willfully falsifies or who knowingly and willfully fails to file an income tax return that such individual is required to disclose pursuant to section 102A before the period; and (ii) in paragraph (2)(A)— (I) in clause (i), by inserting or falsify any income tax return that such person is required to disclose under section 102A before the semicolon; and (II) in clause (ii), by inserting or fail to file any income tax return that such person is required to disclosed under section 102A before the period; (B) in subsection (b), in the first sentence by inserting or willfully failed to file or has willfully falsified an income tax return required to be disclosed under section 102A before the period; (C) in subsection (c), by inserting or failing to file or falsifying an income tax return required to be disclosed under section 102A before the period; and (D) in subsection (d)(1)— (i) in the matter preceding subparagraph (A), by inserting or files an income tax return required to be disclosed under section 102A after title