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Title 26 — Internal Revenue CodeRelease 119-73

§7213A Unauthorized inspection of returns or return information

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter A— - Crimes › Part PART I— - GENERAL PROVISIONS › § 7213A

Last updated Apr 6, 2026|Official source

Summary

It's illegal for U.S. officers and employees, certain people named in section 6103(l)(18) or (n) and their workers, or anyone else, to purposely look at a tax return or tax return information unless the tax code allows it. That includes returns obtained under a provision of section 6103 mentioned in section 7213(a)(2) or under section 6104(c). Breaking this can bring a fine up to $1,000, jail for up to 1 year, or both, plus prosecution costs. A convicted U.S. officer or employee must also be fired. The words "inspect," "return," and "return information" are defined in section 6103(b).

Full Legal Text

Title 26, §7213A

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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,
(2)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)(1)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)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)For purposes of this section, the terms “inspect”, “return”, and “return information” have the respective meanings given such terms by section 6103(b).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2006—Subsec. (a)(2). Pub. L. 109–280, which directed insertion of “or under section 6104(c)” after “7213(a)(2)” in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2002—Subsec. (a)(1)(B). Pub. L. 107–210 substituted “subsection (l)(18) or (n) of section 6103” for “section 6103(n)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2006 AmendmentAmendment by Pub. L. 109–280 effective Aug. 17, 2006, but not applicable to requests made before such date, see section 1224(c) of Pub. L. 109–280, set out as a note under section 6103 of this title.

Effective Date

Section applicable to violations occurring on and after Aug. 5, 1997, see section 2(c) of Pub. L. 105–35, set out as an

Effective Date

of 1997 Amendment note under section 7213 of this title.

Construction

of 2002 AmendmentNothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a

Construction

note under section 35 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7213A

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73