Sec. 2010. Increased penalty for improper disclosure or use of information by preparers of returns
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/bill/115/hr/88/eah/section-2010A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6713 is amended— by redesignating subsections
(b)and
(c)as subsections
(c)and (d), respectively; and by inserting after subsection
(a)the following new subsection: 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— by substituting $1,000 for $250 , and by substituting $50,000 for $10,000 . 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. . 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) . The amendments made by this section shall apply to disclosures or uses on or after the date of the enactment of this Act.