§7213A — Title 26 Internal Revenue Code | U.S. Code

Summary

It is a crime for federal employees, certain contractors and other authorized persons, or anyone else to willfully look at someone's tax return or tax return information without authorization. A conviction can bring a fine of up to $1,000, up to 1 year in prison, or both, plus the costs of prosecution. A federal employee convicted of this offense must also be fired.

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).

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.

§7213A Unauthorized Inspection of Returns or Return Information

Summary

Title 26, §7213A

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Construction

Construction

Citations & Metadata