; or (B) any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared. . (c) Tax return preparer defined Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection: (e) Tax return preparer For purposes of this section— (1) In general The term tax return preparer has the meaning given such term under section 7701(a)(36) of the Internal Revenue Code of 1986. (2) Tax return The term tax return has the meaning given to the term return under section 6696(e)(1) of the Internal Revenue Code of 1986. (3) Claim for refund The term claim for refund has the meaning given such term under section 6696(e)(2) of such Code. . 116. Sense of the Senate on strengthened penalties and enforcement for impersonating an IRS official or agent It is the sense of the Senate that the penalties under section 912 of title 18, United States Code, for impersonating an officer or employee acting under the authority of the United States should be amended to increase the penalties for impersonating an official or agent of the Internal Revenue Service and enforced to the fullest extent of the law. C Reports 121. IRS Report on stolen identity refund fraud (a) In general Not later than September 30, 2018, and every even-numbered calendar year thereafter through September 30, 2026, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the extent and nature of stolen identity refund fraud under the Internal Revenue Code of 1986, as based on the most recent data that is available. (b) Contents The report described in subsection (a) shall include— (1) a discussion of the detection, prevention, and enforcement activities undertaken by the Internal Revenue Service with respect to such fraud, including— (A) efforts to combat stolen identity refund fraud, including an update on the victims’ assistance unit (or any equivalent