Code · BILL · 113th Congress · S. 2215 (Introduced in Senate) — To protect taxpayers from improper audits by the Internal Revenue Service. · Sec. 4

Sec. 4. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information

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Subparagraph

(A)of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended by striking $1,000 and inserting $10,000 . The amendment made by this section shall apply to inspections and disclosure occurring on and after the date of the enactment of this Act.