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. 104. Notification of suspected identity theft (a) In general Chapter 77 is amended by adding at the end the following new section: 7529. Notification of suspected identity theft If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— (1) as soon as practicable, notify the individual of such determination and provide— (A) instructions on how to file a report with law enforcement regarding the unauthorized use of the identity of the individual, (B) the identification of any forms necessary for the individual to complete and submit to law enforcement to permit access to personal information of the individual during the investigation, (C) information regarding actions the individual may take in order to protect the individual from harm relating to such unauthorized use, and (D) an offer of identity protection measures to be provided to the individual by the Internal Revenue Service, such as the use of an identity protection personal identification number (as defined in section 6109(e)), and (2) at the time the information described in paragraph (1) is provided (or, if not available at such time, as