§ 7216. Disclosure or use of information by preparers of returns
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/usc/title-26/section-7216A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—
(1)discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2)uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
(b)Exceptions
(1)Disclosure Subsection
(a)shall not apply to a disclosure of information if such disclosure is made—
(A)pursuant to any other provision of this title, or
(B)pursuant to an order of a court.
(2)Use Subsection
(a)shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.
(3)Regulations Subsection
(a)shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.
(Added Pub. L. 92–178, title III, § 316(a), Dec. 10, 1971, 85 Stat. 529; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100–647, title VI, § 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101–239, title VII, § 7739(a), Dec. 19, 1989, 103 Stat. 2404; Pub. L. 116–25, title II, § 2009(b), July 1, 2019, 133 Stat. 1007.)
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- Pub. L. 92–178, title III, § 316(a)
- 85 Stat. 529
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 98–369, div. A, title IV, § 412(b)(10)
- 98 Stat. 792
- Pub. L. 100–647, title VI, § 6242(b)
- 102 Stat. 3749
- Pub. L. 101–239, title VII, § 7739(a)
- 103 Stat. 2404
- 133 Stat. 1007
- Pub. L. 101–239
- Pub. L. 100–647
- Pub. L. 98–369
- Pub. L. 94–455
- Pub. L. 101–239, title VII, § 7739(b)
- section 6242(d) of Pub. L. 100–647
- section 414(a)(1) of Pub. L. 98–369
- Pub. L. 92–178, title III, § 316(c)
- 85 Stat. 530
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§ 7216
Disclosure or use of information by preparers of returns
Fed. Reg.×11
Stat.×3
U.S.C.×3
Pub. L.Pub. L. 92–178, title III, § 316(a)
Stat.85 Stat. 529
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title IV, § 412(b)(10)
Cites 23 · showing 8Cited by 17 across 3 sources