; and (2) by inserting after subsection (a) the following new subsection: (b) Enhanced penalty for improper use or disclosure relating to identity theft (1) In general In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person's taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied— (A) by substituting $1,000 for $250 , and (B) by substituting $50,000 for $10,000 . (2) Separate application of total penalty limitation The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply. . (b) Criminal penalty Section 7216(a) is amended by striking $1,000 and inserting $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies) . (c) Effective date The amendments made by this section shall apply to disclosures or uses on or after the date of the enactment of this Act. B Development of Information Technology 2101. Management of Internal Revenue Service information technology (a) Duties and responsibilities of Internal Revenue Service Chief Information Officer Section 7803, as amended by section 1001, is amended by adding at the end the following new subsection: (f) Internal Revenue Service Chief Information Officer (1) In general There shall be in the Internal Revenue Service an Internal Revenue Service Chief Information Officer (hereafter referred to in this subsection as the IRS CIO ) who shall be appointed by the Commissioner of the Internal Revenue Service. (2) Centralized responsibility for Internal Revenue Service information technology The Commissioner of the Internal Revenue Service (and the Secretary) shall act through the IRS CIO with respect to all development, implementation, and maintenance of information technology for the Internal Revenue Service. Any reference in this