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Title 26 — Internal Revenue CodeRelease 119-73

§6713 Disclosure or use of information by preparers of returns

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6713

Last updated Apr 6, 2026|Official source

Summary

People who prepare tax returns for pay must not share information they get for a return. They also must not use that information for any reason other than preparing or helping prepare the return. If they break this rule, there are money penalties. The normal penalties are $250 and up to $10,000 total. If the disclosure or use is tied to identity-theft crimes, the penalty amounts rise to $1,000 and up to $50,000 total, and the caps are applied separately for identity-theft cases and other cases. The rules in section 7216(b) apply here, and the usual tax dispute procedures do not apply when assessing or collecting these penalties.

Full Legal Text

Title 26, §6713

Internal Revenue Code — Source: USLM XML via OLRC

(a)If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
(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,
(b)(1)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—
(A)by substituting “$1,000” for “$250”, and
(B)by substituting “$50,000” for “$10,000”.
(2)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.
(c)The rules of section 7216(b) shall apply for purposes of this section.
(d)Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

Statutory Notes and Related Subsidiaries

Effective Date

of 2019 Amendment Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The

Amendments

made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”

Effective Date

Pub. L. 100–647, title VI, § 6242(d), Nov. 10, 1988, 102 Stat. 3749, provided that: “The

Amendments

made by this section [enacting this section and amending section 7216 of this title] shall apply to disclosures or uses after December 31, 1988.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6713

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73