Sec. 112207. Increase in penalties for unauthorized disclosures of taxpayer information
96 words·~1 min read·
/bill/119/hr/1/pcs/section-112207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Paragraphs (1), (2), (3), (4), and
(5)of section 7213(a) are each amended by striking $5,000, or imprisonment of not more than 5 years and inserting $250,000, or imprisonment of not more than 10 years . Section 7213(a) is amended by adding at the end the following new paragraph: For purposes of this subsection, a separate violation occurs with respect to each taxpayer whose return or return information is disclosed in violation of this subsection. . The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.