§ 7213. Unauthorized disclosure of information
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/usc/title-26/section-7213A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Returns and return information
(1)Federal employees and other persons It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(2)State and other employees It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (13), (14), or (15), (l)(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or
(21)or (m)(2), (4), (5), (6), or
(7)of section 6103 or under section 6104(c). Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(3)Other persons It shall be unlawful for any person to whom any return or return information (as defined in section 6103(b)) is disclosed in a manner unauthorized by this title thereafter willfully to print or publish in any manner not provided by law any such return or return information. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(4)Solicitation It shall be unlawful for any person willfully to offer any item of material value in exchange for any return or return information (as defined in section 6103(b)) and to receive as a result of such solicitation any such return or return information. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(5)Shareholders It shall be unlawful for any person to whom a return or return information (as defined in section 6103(b)) is disclosed pursuant to the provisions of section 6103(e)(1)(D)(iii) willfully to disclose such return or return information in any manner not provided by law. Any violation of this paragraph shall be a felony punishable by a fine in any amount not to exceed $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(b)Disclosure of operations of manufacturer or producer Any officer or employee of the United States who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment.
(c)Disclosures by certain delegates of Secretary All provisions of law relating to the disclosure of information, and all provisions of law relating to penalties for unauthorized disclosure of information, which are applicable in respect of any function under this title when performed by an officer or employee of the Treasury Department are likewise applicable in respect of such function when performed by any person who is a “delegate” within the meaning of section 7701(a)(12)(B).
(d)Disclosure of software Any person who willfully divulges or makes known software (as defined in section 7612(d)(1)) to any person in violation of section 7612 shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
(e)Cross references
(1)Penalties for disclosure of information by preparers of returns For penalty for disclosure or use of information by preparers of returns, see section 7216.
(2)Penalties for disclosure of confidential information For penalties for disclosure of confidential information by any officer or employee of the United States or any department or agency thereof, see 18 U.S.C. 1905.
(Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85–866, title I, § 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86–778, title I, § 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94–455, title XII, § 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub. L. 95–600, title VII, § 701(bb)(1)(C), (6), Nov. 6, 1978, 92 Stat. 2922, 2923; Pub. L. 96–249, title I, § 127(a)(2)(D), May 26, 1980, 94 Stat. 366; Pub. L. 96–265, title IV, § 408(a)(2)(D), June 9, 1980, 94 Stat. 468, as amended Pub. L. 96–611, § 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 3574;
Pub. L. 96–499, title III, § 302(b), Dec. 5, 1980, 94 Stat. 2604; Pub. L. 96–611, § 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; Pub. L. 97–248, title III, § 356(b)(2), Sept. 3, 1982, 96 Stat. 645; Pub. L. 97–365, § 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L. 98–369, div. A, title IV, § 453(b)(4), div. B, title VI, § 2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98–378, § 21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100–485, title VII, § 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426;
Pub. L. 100–647, title VIII, § 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub. L. 101–239, title VI, § 6202(a)(1)(C), Dec. 19, 1989, 103 Stat. 2228; Pub. L. 101–508, title V, § 5111(b)(3), Nov. 5, 1990, 104 Stat. 1388–273; Pub. L. 104–168, title XII, § 1206(b)(5), July 30, 1996, 110 Stat. 1473; Pub. L. 105–33, title XI, § 11024(b)(8), Aug. 5, 1997, 111 Stat. 722; Pub. L. 105–35, § 2(b)(1), Aug. 5, 1997, 111 Stat. 1104; Pub. L. 105–206, title III, § 3413(b), July 22, 1998, 112 Stat. 754;
Pub. L. 107–134, title II, § 201(c)(10), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 108–173, title I, § 105(e)(4), title VIII, § 811(c)(2)(C), Dec. 8, 2003, 117 Stat. 2167, 2369; Pub. L. 109–280, title XII, § 1224(b)(5), Aug. 17, 2006, 120 Stat. 1093; Pub. L. 111–148, title I, § 1414(d), Mar. 23, 2010, 124 Stat. 237; Pub. L. 112–240, title II, § 209(b)(3), Jan. 2, 2013, 126 Stat. 2326; Pub. L. 114–184, § 2(b)(2)(C), June 30, 2016, 130 Stat. 537; Pub. L. 116–25, title I, § 1405(a)(2)(B), title II, § 2003(c)(2)(B), July 1, 2019, 133 Stat. 998, 1003;
Pub. L. 116–260, div. N, title II, § 283(b)(2)(C), div. FF, title I, § 102(b)(2)(C), Dec. 27, 2020, 134 Stat. 1985, 3084.)
Connections78 cite this · traces to 12
Cited by 78 sections · top 40
U.S. Code
public-private-law
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IRM
statutes-at-large
- Public Law 93–386
- Public Law 85–866
- Public Law 96–249To amend the Food Stamp Act of 1977 to improve food stamp program fiscal accountability through reductions in inaccurate eligibility and benefit determinations; to improve the system of deductions; to increase the specific dollar limitations on appropriations for the fiscal years 1980 and 1981 food
- Public Law 112–240Entitled the “American Taxpayer Relief Act of 2012”
- Public Law 97–365To increase the efficiency of Government-wide efforts to collect debts owed the United States and to provide additional procedures for the collection of debts owed the United States
- Public Law 105–35To amend the Internal Revenue Code of 1986 to prevent the unauthorized inspection of tax returns or tax return information
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 96–499To provide for reconciliation pursuant to section 3 of the First Concurrent Resolution on the Budget for the fiscal year 1981
- Public Law 108–173To amend title XVIII of the Social Security Act to provide for a voluntary program for prescription drug coverage under the Medicare Program, to modernize the Medicare Program, to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings se
- Public Law 116–260Making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 96–611To amend title XVIII of the Social Security Act to provide for medicare coverage of pneumococcal vaccine and its administration
- Public Law 94–455To reform the tax laws of the United States
register
- NoticesNotice of Amendment, Privacy Act System of Records; COMMERCE/CENSUS-3, Individual and Household Statistical Surveys and Special Studies Records
- NoticesNotice of proposed amendments to sentencing guidelines, policy statements, and commentary
- NoticesNotice of Amendment, Privacy Act System of Records; COMMERCE/CENSUS-8, Statistical Administrative Records System
- NoticesNotice of amendment, Privacy Act System of Records; COMMERCE/CENSUS-8, Statistical Administrative Records System
- Presidential DocumentsNotice of: (A) promulgation of temporary, emergency amendments, effective May 1, 2001, for (1) offenses involving the manufacture, importation, exportation, or trafficking of “Ecstasy”; (2) offenses involving the manufacture, importation, or trafficking of amphetamine; (3) offenses involving the trafficking of certain List I chemicals that are used in the manufacture of methamphetamine; and (4) offenses involving peonage and human trafficking; and (B) submission to Congress of additional non-emergency amendments to the sentencing guidelines, effective November 1, 2001
- NoticesNotice of amendment, Privacy Act System of Records, COMMERCE/CENSUS-9, Longitudinal Employer-Household Dynamics System
- Proposed RulesProposed rule
- NoticesNotice of new Privacy Act System of Records; Commerce/Census System 8
- Rules and RegulationsNotice and request for public comment and hearing
- NoticesNotice of Amendment, Privacy Act System of Records; COMMERCE/CENSUS-8, Statistical Administrative Records System
- NoticesNotice of Amendment, Privacy Act System of Records; COMMERCE/CENSUS-4, Minority-Owned Business Enterprises Survey Records
statute-compilations
Traces to 12 documents
U.S. Code
- Disclosure of confidential information generally§ 1905
- Confidentiality and disclosure of returns and return information§ 6103
- Special procedures for summonses for computer software§ 7612
- Unauthorized inspection of returns or return information§ 7213A
- Hospitalization of a person due for release but suffering from mental disease or defect§ 4246
- Authority to make credits or refunds§ 6402
- Notice of manufacture of still; notice of set up of still§ 5101
- Old-age and survivors insurance benefit payments§ 402
- Losses§ 165
113 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 855
- Pub. L. 85–866, title I, § 90(c)
- 72 Stat. 1666
- Pub. L. 86–778, title I, § 103(s)
- 74 Stat. 940
- Pub. L. 94–455, title XII, § 1202(d)
- 90 Stat. 1686
- Pub. L. 95–600, title VII, § 701(bb)(1)(C)
- 92 Stat. 2922
- Pub. L. 96–249, title I, § 127(a)(2)(D)
- 94 Stat. 366
- Pub. L. 96–265, title IV, § 408(a)(2)(D)
- 94 Stat. 468
- Pub. L. 96–611, § 11(a)(2)(B)(iv)
- 94 Stat. 3574
- Pub. L. 96–499, title III, § 302(b)
- 94 Stat. 2604
- Pub. L. 96–611, § 11(a)(4)(A)
- Pub. L. 97–248, title III, § 356(b)(2)
- 96 Stat. 645
- Pub. L. 97–365, § 8(c)(2)
- 96 Stat. 1754
- Pub. L. 98–369, div. A, title IV, § 453(b)(4)
- 98 Stat. 820
- Pub. L. 98–378, § 21(f)(5)
- 98 Stat. 1326
- Pub. L. 100–485, title VII, § 701(b)(2)(C)
- 102 Stat. 2426
- Pub. L. 100–647, title VIII, § 8008(c)(2)(B)
- 102 Stat. 3787
- Pub. L. 101–239, title VI, § 6202(a)(1)(C)
- 103 Stat. 2228
- Pub. L. 101–508, title V, § 5111(b)(3)
- 104 Stat. 1388–273
- Pub. L. 104–168, title XII, § 1206(b)(5)
- 110 Stat. 1473
- Pub. L. 105–33, title XI, § 11024(b)(8)
- 111 Stat. 722
- Pub. L. 105–35, § 2(b)(1)
+ 73 more
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§ 7213
Unauthorized disclosure of information
Fed. Reg.×27
Stat.×22
U.S.C.×17
IRM×6
C.F.R.×3
Stat. Comp.×2
Pub. L.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 855
Pub. L.Pub. L. 85–866, title I, § 90(c)
Cites 125 · showing 12Cited by 78 across 7 sources