; 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. II Administrative Authority To Prevent Identity Theft and Tax Refund Fraud 2011. Authority to transfer Internal Revenue Service appropriations to combat tax fraud (a) In general For any fiscal year, in addition to any other authority to transfer amounts appropriated to an Internal Revenue Service account, the Commissioner of Internal Revenue (referred to in this section as the Commissioner ) may transfer not more than $10,000,000 to any account of the Internal Revenue Service from amounts appropriated to other Internal Revenue Service accounts. Any amounts so transferred shall be used solely for the purposes of preventing, detecting, and resolving potential cases of tax fraud, which may include educating taxpayers about common tax fraud scams and how to protect themselves from such scams. (b) Limitation The Commissioner shall not transfer any amounts described in subsection (a) unless the Commissioner has determined that