; and (2) by adding at the end the following: (ii) with the intent to engage in conduct constituting a violation of section 7201 or 7206 of the Internal Revenue Code of 1986; or . 12. Conduct in aid of counterfeiting (a) In general Section 474(a) of title 18, United States Code, is amended by inserting after the paragraph beginning Whoever has in his control, custody, or possession any plate the following: Whoever, with intent to defraud, has custody, control, or possession of any material, tool, machinery, or other equipment that can be used to make, alter, forge, or counterfeit any obligation or other security of the United States or any part of such obligation or security, except under the authority of the Secretary of the Treasury; or . (b) Foreign obligations and securities Section 481 of title 18, United States Code, is amended by inserting after the paragraph beginning Whoever, with intent to defraud the following: Whoever, with intent to defraud, has custody, control, or possession of any material, tool, machinery, or other equipment that can be used to make, alter, forge, or counterfeit any obligation or other security of any foreign government, bank, or corporation; or . (c) Counterfeit acts Section 470 of title 18, United States Code, is amended by striking or 474 and inserting 474, or 474A . (d) Strengthening deterrents to counterfeiting Section 474A of title 18, United States Code, is amended— (1) in subsection (a), by inserting , custody, after control ; (2) in subsection (b)— (A) by inserting , custody, after control ; and (B) by striking any essentially identical feature or device adapted to the making of any such obligation or security, and inserting any material or other thing made after or in similitude of any such deterrent,