I.R.C. § 6713(a) Imposition Of Penalty —
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--
I.R.C. § 6713(a)(1) —
discloses any information furnished to him for, or in connection with, the preparation
of any such return, or
I.R.C. § 6713(a)(2) —
uses any such information for any purpose other than to prepare, or assist in preparing,
any such return, shall pay a penalty of $250 for each such disclosure or use, but
the total amount imposed under this subsection on such a person for any calendar
year shall not exceed $10,000.
I.R.C. § 6713(b) Enhanced Penalty For Improper Use Or Disclosure Relating To Identity Theft
I.R.C. § 6713(b)(1) In General —
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
I.R.C. § 6713(b)(1)(A) —
by substituting “$1,000”
for “$250”, and
I.R.C. § 6713(b)(1)(B) —
by substituting “$50,000”
for “$10,000”.
I.R.C. § 6713(b)(2) Separate Application Of Total Penalty Limitation —
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.
I.R.C. § 6713(c) Exceptions —
The rules of section 7216(b) shall apply for purposes of this section.
I.R.C. § 6713(d) Deficiency Procedures Not To Apply —
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.
(Added Pub. L. 100-647, title VI, Sec. 6242(a), Nov. 10, 1988, 102 Stat. 3749, Sec. 6712, and renumbered
Sec. 6713, Pub. L. 101-239, title VII, Sec. 7816(v)(1), Dec. 19, 1989, 103 Stat. 2423; Pub. L. 116-25, title II, Sec. 2009(a), July 1, 2019, 133 Stat. 981.)
Background Notes
AMENDMENTS
2019 —
Subsec. (c), (d). Pub. L. 116-25, Sec. 2009(a)(1), amended by redesignating subsections (b)
and (c) as subsections (c) and (d).
Subsec. (b). Pub. L. 116-25, Sec. 2009(a)(2), amended by adding a new subsection
(b).
EFFECTIVE DATE OF 2019 AMENDMENTS
Amendments by Pub. L. 116-25, Sec. 2009(a), effective for disclosures or uses on or after the date of the enactment of this
Act. [Enacted: July 1, 2019]
EFFECTIVE DATE
Section 6242(d) of Pub. L. 100-647 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.’
