§ 7213A. Unauthorized inspection of returns or return information
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/usc/title-26/section-7213aA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Prohibitions
(1)Federal employees and other persons It shall be unlawful for—
(A)any officer or employee of the United States, or
(B)any person described in subsection (l)(18) or
(n)of section 6103 or an officer or employee of any such person,
willfully to inspect, except as authorized in this title, any return or return information.
(2)State and other employees It shall be unlawful for any person (not described in paragraph (1)) willfully to inspect, except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2) or under section 6104(c).
(b)Penalty
(1)In general Any violation of subsection
(a)shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution.
(2)Federal officers or employees An officer or employee of the United States who is convicted of any violation of subsection
(a)shall, in addition to any other punishment, be dismissed from office or discharged from employment.
(c)Definitions For purposes of this section, the terms “inspect”, “return”, and “return information” have the respective meanings given such terms by section 6103(b).
(Added Pub. L. 105–35, § 2(a), Aug. 5, 1997, 111 Stat. 1104; amended Pub. L. 107–210, div. A, title II, § 202(b)(3), Aug. 6, 2002, 116 Stat. 961; Pub. L. 109–280, title XII, § 1224(b)(6), Aug. 17, 2006, 120 Stat. 1093.)
Connections2 cite this · traces to 3
Cited by 2 sections
11 references not yet in our index
- Pub. L. 105–35, § 2(a)
- 111 Stat. 1104
- Pub. L. 107–210, div. A, title II, § 202(b)(3)
- 116 Stat. 961
- Pub. L. 109–280, title XII, § 1224(b)(6)
- 120 Stat. 1093
- Pub. L. 109–280
- Pub. L. 107–210
- section 1224(c) of Pub. L. 109–280
- section 2(c) of Pub. L. 105–35
- section 203(f) of Pub. L. 107–210
Citation graph
cites case law
§ 7213A
Unauthorized inspection of returns or return information
U.S.C.×2
Pub. L.Pub. L. 105–35, § 2(a)
Stat.111 Stat. 1104
Pub. L.Pub. L. 107–210, div. A, title II, § 202(b)(3)
Stat.116 Stat. 961
Pub. L.Pub. L. 109–280, title XII, § 1224(b)(6)
Cites 14 · showing 8Cited by 2 across 1 source