That is a good question, actually...though I do not remember the source off the top of my head, but there is somewhere on the net a list of conditions that define life. I think I remember a virus positively correlates with some but not all of the definitions.
Though, in the context of your question, you are implying that somebody has created a virus (US government no doubt, HIV perhaps?)
No such luck.
SMALLPOX! from scratch, given the published gene sequence, and the raw nucleic and amino acids for the published protein coat.
SMALLPOX!!!