to assist in future prosecutions pursuant to this section. (e) Applicability of whistleblower awards to victims of human trafficking For purposes of making an award under paragraph (1) or (2) of section 7623(b) of the Internal Revenue Code of 1986 with respect to information provided by victims of any person convicted of violating any of the provisions specified in subsection (b), the determination of whether such person is described in such paragraph shall be made without regard to paragraph (3) of section 7623(b) of such Code. (f) Authorization of appropriations (1) In general There is authorized to be appropriated not more than $4,000,000 for fiscal year 2018 to carry out subsection (a). (2) Additional funding for administration of office Unless specifically appropriated otherwise, there is authorized to be appropriated and is appropriated to the office established under subsection (a) for fiscal years 2018 and 2019 for the administration of such office an amount equal to the sum of— (A) the amount of any tax under chapter 1 of the Internal Revenue Code of 1986 (including any interest) collected during such fiscal years as the result of the actions of such office, plus (B) the amount of any civil or criminal monetary penalties imposed under such Code relating to such tax and so collected. Amounts not expended under the preceding sentence shall be transferred to and deposited in the Crime Victims Fund in the Treasury ( 42 U.S.C. 10601 ). 3. Increase in criminal monetary penalties (a) Attempt To evade or defeat tax Section 7201 of the Internal Revenue Code of 1986 (relating to attempt to evade or defeat tax) is amended— (1) by striking Any person and inserting the following: (a) In general Any person , and (2) by adding at the end the following new subsection: (b) Attempt To evade or defeat tax attributable to human trafficking and commercial sex acts (1) In general In the case of any attempt to evade or defeat any tax attributable to income derived from an act described in paragraph (2), subsection (a) shall