; and (2) by inserting after paragraph (7) the following new paragraphs: (8) section 286 (relating to conspiracy to defraud the government with respect to claims), section 287 (relating to false, fictitious, or fraudulent claims), section 371 (relating to conspiracy to commit an offense or to defraud the United States), section 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 felony 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 taxpayer identification 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 section: 6720D. Misappropriation of taxpayer identification number In addition to any penalty provided by law, any person who knowingly or willfully misappropriates another person's taxpayer identification number in connection with any list, return, account, statement, or other document submitted 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 following new item: Sec. 6720D. Misappropriation of taxpayer identification number. . (3) Effective date The amendments made by this subsection shall apply to returns and information submitted after the date of the enactment of this Act.