I.R.C. § 7213(a) Returns And Return Information
I.R.C. § 7213(a)(1) Federal Employees And Other Persons —
It shall be unlawful for any officer or employee of the United States or any person
described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee,
willfully to disclose to any person, except as authorized in this title, any return
or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by
a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years,
or both, together with the costs of prosecution, and if such offense is committed
by any officer or employee of the United States, he shall, in addition to any other
punishment, be dismissed from office or discharged from employment upon conviction
for such offense.
I.R.C. § 7213(a)(2) State And Other Employees —
It shall be unlawful for any person (not described in paragraph (1))
willfully to disclose to any person, except as authorized in this title, any return
or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (13), (14), or (15), (I)(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or (21) or (m)(2), (4), (5), (6), or (7) of section 6103 or under section 6104(c). Any violation of this paragraph shall be a felony punishable by a fine in any
amount not exceeding $5,000, or imprisonment of not more than 5 years, or
both, together with the costs of prosecution.
I.R.C. § 7213(a)(3) Other Persons —
It shall be unlawful for any person to whom any return or return information (as
defined in section 6103(b)) is disclosed in a manner unauthorized by this title thereafter willfully to print
or publish in any manner not provided by law any such return or return information.
Any violation of this paragraph shall be a felony punishable by a fine in any amount
not exceeding $5,000, or imprisonment of not more than 5 years, or both, together
with the costs of prosecution.
I.R.C. § 7213(a)(4) Solicitation —
It shall be unlawful for any person willfully to offer any item of material value
in exchange for any return or return information
(as defined in section 6103(b))
and to receive as a result of such solicitation any such return or return information.
Any violation of this paragraph shall be a felony punishable by a fine in any amount
not exceeding $5,000, or imprisonment of not more than 5 years, or both, together
with the costs of prosecution.
I.R.C. § 7213(a)(5) Shareholders —
It shall be unlawful for any person to whom a return or return information (as defined
in section 6103(b)) is disclosed pursuant to the provisions of section 6103(e)(1)(D)(iii) willfully to disclose such return or return information in any manner not provided
by law. Any violation of this paragraph shall be a felony punishable by a fine in
any amount not to exceed $5,000, or imprisonment of not more than 5 years, or both,
together with the costs of prosecution.
I.R.C. § 7213(b) Disclosure Of Operations Of Manufacturer Or Producer —
Any officer or employee of the United States who divulges or makes known in any
manner whatever not provided by law to any person the operations, style of work,
or apparatus of any manufacturer or producer visited by him in the discharge of his
official duties shall be guilty of a misdemeanor and, upon conviction thereof, shall
be fined not more than $1,000, or imprisoned not more than 1 year, or both, together
with the costs of prosecution; and the offender shall be dismissed from office or
discharged from employment.
I.R.C. § 7213(c) Disclosures By Certain Delegates Of Secretary —
All provisions of law relating to the disclosure of information, and all provisions
of law relating to penalties for unauthorized disclosure of information, which are
applicable in respect of any function under this title when performed by an officer
or employee of the Treasury Department are likewise applicable in respect of such
function when performed by any person who is a “delegate”
within the meaning of section 7701(a)(12)(B).
I.R.C. § 7213(d) Disclosure Of Software —
Any person who willfully divulges or makes known software
(as defined in section 7612(d)(1))
to any person in violation of section 7612 shall be guilty of a felony and, upon conviction thereof, shall be fined not more
than $5,000, or imprisoned not more than 5 years, or both, together with the costs
of prosecution.
I.R.C. § 7213(e) Cross References
I.R.C. § 7213(e)(1) Penalties For Disclosure Of Information By Preparers Of Returns —
For penalty for disclosure or use of information by preparers of returns, see section
7216.
I.R.C. § 7213(e)(2) Penalties For Disclosure Of Confidential Information —
For penalties for disclosure of confidential information by any officer or employee
of the United States or any department or agency thereof, see 18 U.S.C. 1905.
(Aug. 16, 1954, ch. 736, 68A Stat. 855; Sept. 2, 1958, Pub. L. 85-866, title I, Sec. 90(c), 72 Stat. 1666; Sept. 13, 1960, Pub. L. 86-778, title I, Sec. 103(s), 74 Stat. 940; Oct. 4, 1976, Pub. L. 94-455, title XII, Sec. 1202(d), (h)(3), 90 Stat. 1686, 1688; Nov. 6, 1978, Pub. L. 95-600, title VII, Sec. 701(bb)(1)(C),
(6), 92 Stat. 2922, 2923; May 26, 1980, Pub. L. 96-249, title I, Sec. 127(a)(2)(D), 94 Stat. 366; June 9, 1980, Pub. L. 96-265, title IV, Sec. 408(a)(2)(D), 94 Stat. 468, as amended Dec. 28, 1980, Pub. L. 96-611, Sec. 11(a)(2)(B)(iv), 94 Stat. 3574; Dec. 5, 1980, Pub. L. 96-499, title III, Sec. 302(b), 94 Stat. 2604; Dec. 28, 1980, Pub. L. 96-611, Sec. 11(a)(4)(A), 94 Stat. 3574; Sept. 3, 1982, Pub. L. 97-248, title III, Sec. 356(b)(2), 96 Stat. 645; Oct. 25, 1982, Pub. L. 97-365, Sec. 8(c)(2), 96 Stat. 1754; July 18, 1984, Pub. L. 98-369, div. A, title IV, Sec. 453(b)(4), div. B, title VI, Sec. 2653(b)(4), 98 Stat. 820,
1156; Aug. 16, 1984, Pub. L. 98-378, Sec. 21(f)(5), 98 Stat. 1326; Oct. 13, 1988, Pub. L. 100-485, title VII, Sec. 701(b)(2)(C), 102 Stat. 2426; Nov. 10, 1988, Pub. L. 100-647, title VIII, Sec. 8008(c)(2)(B), 102 Stat. 3787; Dec. 19, 1989, Pub. L. 101-239, title VI, Sec. 6202(a)(1)(C), 103 Stat. 2228; Nov. 5, 1990, Pub. L. 101-508,
title V, Sec. 5111(b)(3), 104 Stat. 1388-273; Pub. L. 105-206, title III, Sec. 3413(b), July 22, 1998, 112 Stat 685; Pub. L. 107-134, title II, Sec. 201(c)(10), Jan. 23, 2002, 115 Stat. 2427; Pub. L. 108-173, Sec. 105(e)(4), 811(c)(2)(C), Dec. 8, 2003; Pub. L. 109-280, title XII, Sec. 1224(b)(5), Aug. 17, 2006, 120 Stat. 780; Pub. L. 111-148, Sec. 1414(d), Mar. 23, 2010, 124 Stat. 119; Pub. L. 112-240, title II, Sec. 209(b)(3), Jan. 2, 2013, 126 Stat. 2313; Pub. L. 114-184, Sec. 2(b)(2), June 30, 2016; Pub. L. 116-25, title I, Sec. 1405(a)(2)(B), title II, 2003(c)(2)(B), July 1, 2019, 133 Stat. 981;
Pub. L. 116-260, Div. N, title II, Sec. 283(b)(2)(C), Div. FF, title I, Sec. 102(b)(2)(C), Dec. 27,
2020, 134 Stat. 1182.)
BACKGROUND NOTES
AMENDMENTS
2020 —
Subsec. (a)(2). Pub. L. 116-260, Div. N, Sec. 283(b)(2)(C), amended par. (2) by substituting “(k)(10),
(13), (14), or (15)” for “(k)(10), (13), or (14).”
Subsec. (a)(2). Pub. L. 116-260, Div. FF, Sec. 102(b)(2)(C), amended par. (2)
by substituting “(k)(10), (13), (14), or (15)” for “(k)(10),
(13), or (14).” Note that the same amendment was made by Pub. L. 116-260, Div. N, Sec. 283(b)(2)(C).
2019- Subsec. (a)(2). Pub. L. 116-25, title I, Sec. 1405(a)(2)(B), amended par. (2) by substituting “(k)(10) or (13)”
for “(k)(10)”.
Subsec. (a)(2). Pub. L. 116-25, title II, Sec. 2003(c)(2)(B), amended par. (2) by substituting “or (13)” for “,
(13), or (14)”.
2016 - Subsec. (a)(2). Pub. L. 114-184, Sec. 2(b)(2)(C), amended par. (2) by substituting “‘(i)(1)(C), (3)(B)(i),”
for “(i)(3)(B)(i)”.
2013 - Subsec. (a)(2). Pub. L. 112-240, Sec. 209(b)(3), amended par. (2) by inserting “(k)(10),” before “(l)(6)”.
2010 - Subsec. (a)(2). Pub. L. 111-148, Sec. 1414(d), amended par. (2) by substituting “(20), or (21)” for “or (20)”.
2006 - Subsec. (a)(2). Pub. L. 109-280, Sec. 1224(b)(5), amended par. (2) by inserting “or under section 6104(c)”
after “6103”.
2003 - Subsec. (a)(2). Pub. L. 108-173, Sec. 105(e)(4), amended par. (2) by substituting “(16), or (19)” for “or
(16)”.
Subsec. (a)(2). Pub. L. 108-173, Sec. 811(c)(2)(C), amended par. (2) by substituting “(19), or (20)” for “or
(19)”.
2002 - Subsec. (a)(2). Pub. L. 107-134, Sec. 201(c)(10), amended par. (2) by substituting “(i)(3)(B)(i) or (7)(A)(ii)”
for “(i)(3)(B)(i)”.
1998 - Subsec. (d), (e). Pub. L. 105-206, Sec. 3413(b) redesignated subsec. (d) as subsec. (e) and inserted new subsec. (d).
1997 - Subsec. (a)(2). Pub. L. 105-35, Sec. 2(b)(1), inserted “(5),”
after “(m)(2), (4),”.
Subsec. (a)(2). Pub. L. 105-33, Sec. 11024(b)(8), substituted “(15, or
(16)” for “or (15)”.
1996 - Subsec. (a)(2). Pub. L. 104-168 substituted “(12), or (15)” for “or (12)”.
1990 - Subsec. (a)(2). Pub. L. 101-508 substituted “(6), or (7)” for “or (6)”.
1989 - Subsec. (a)(2). Pub. L. 101-239 substituted “(10), or (12)” for “or (10)”.
1988 - Subsec. (a)(2). Pub. L. 100-647 substituted “(m)(2),
(4), or (6)” for “(m)(2) or (4)”.
Pub. L. 100-485 substituted “(9), or (10)” for ‘(9), (10), or (11)”.
1984 - Subsec. (a)(2). Pub. L. 98-378 substituted “(10), or (11)” for “or (10)”.
Pub. L. 98-369, Sec. 2653(b)(4), substituted “(9), or (10)”
for “or (9)”.
Pub. L. 98-369, Sec. 453(b)(4), substituted “(7), (8), or (9)”
for “(7), or (8)”.
1982 - Subsec. (a)(2). Pub. L. 97-365 substituted “(m)(2)
or (4)” for “(m)(4)”.
Pub. L. 97-248 inserted “(i)(3)(B)(i),”
after “under subsection (d),”.
1980 - Subsec. (a)(2). Pub. L. 96-611, Sec. 11(a)(4)(A), substituted “(l)(6), (7), or (8)” for “(l)(6) or
(7)”.
Pub. L. 96-499 substituted “person
(not described in paragraph (1))” for “officer, employee, or agent, or former officer,
employee, or agent, of any State (as defined in section 6103(b)(5)), any local child
support enforcement agency, any educational institution, or any State food stamp agency
(as defined in section 6103(l)(7)(C)” and “(m)(4) of section 6103” for “(m)(4)(B)
of section 6103”.
Pub. L. 96-265, Sec. 408(a)(2)(D), as amended by Pub. L. 96-611, Sec. 11(a)(2)(B)(iv), substituted “subsection (d), (l)(6), (7), or (8), or (m)(4)(B)”
for “subsection (d), (l)(6) or (7), or (m)(4)(B)”.
Pub. L. 96-249 substituted “any educational institution, or any State food stamp agency (as defined
in section 6103(l)(7)(C))” for “or any educational institution”
and “subsection (d), (l)(6) or (7), or (m)(4)(B)” for “subsection
(d), (l)(6), or (m)(4)(B)”.
1978 - Subsec. (a)(1). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted “willfully” before “to disclose”.
Subsec. (a)(2). Pub. L. 95-600, Sec. 701(bb)(1)(C),
(6)(A), inserted provision relating to educational institutions, inserted “willfully”
before “to disclose”, and substituted “subsection
(d), (l)(6), or (m)(4)(B) of section 6103” for “section 6103(d) or (l)(6)”.
Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(6)(B), substituted “thereafter willfully to” for “to thereafter”.
Subsec. (a)(4). Pub. L. 95-600, Sec. 701(bb)(6)(C), inserted “willfully” before “to offer”.
Subsec. (a)(5). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted “willfully” before “to disclose”.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1202(d), added pars. (3) and (4), redesignated former par. (3) as (5), and in pars.
(1), (2), and (5) raised from a misdemeanor to a felony any criminal violation of
the disclosure rules, increased from $1,000 to $5,000 and from one year imprisonment
to five years imprisonment the maximum criminal penalties for an unauthorized disclosure
of a return or return information, extended the criminal penalties to apply to unauthorized
disclosures of any return or return information and not merely income returns and
other financial information appearing on income returns, and extended the criminal
penalties to apply to former Federal and State officers and to officers and employees
of contractors having access to returns and return information in connection with
the processing, storage, transmission, and reproduction of such returns and return
information, and the programming, maintenance, etc., of equipment.
Subsec. (c). Pub. L. 94-455, Sec. 1202(d), redesignated subsec. (d) as (c). Former subsec. (c), covering offenses relating
to the reproduction of documents, was struck out.
Subsecs. (d), (e). Pub. L. 94-455, Sec. 1202(d), (h)(3), redesignated subsec. (e)
as (d) and, in par. (1) of subsec. (d) as so redesignated, substituted a cross reference
to section 7216 as covering penalties for disclosure or use of information by preparers
of returns for a cross reference to section 6106 as covering special provisions applicable
to returns of tax under chapter 23 (relating to Federal Unemployment Tax). Former
subsec. (d) redesignated (c).
1960 - Subsecs. (d), (e). Pub. L. 86-778 added subsec. (d) and redesignated former subsec. (d) as (e).
1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 2020 AMENDMENTS
Amendments by Pub. L. 116-260, Div. N, Sec. 283(b)(2)(C), and Div. FF, Sec. 102(b)(2)(C), effective for disclosures
made on
or after the date of the enactment of this Act [Enacted: Dec. 27, 2020].
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-25, title I, sec. (a)(2)(B), effective for disclosures made after the date of the enactment
of this Act [Enacted: July 1, 2019].
Amendment by Pub. L. 116-25, title II, sec. 2003(c)(2)(B), effective on the date of the enactment of this Act
[Enacted: July 1, 2019].
EFFECTIVE DATE OF 2016 AMENDMENT
Amendment by Pub. L. 114-184, sec. 2(b)(2)(C), effective for disclosures made after the date of the enactment of this Act.
EFFECTIVE DATE OF 2013 AMENDMENT
Amendment by Pub. L. 112-240, sec. 209(b)(3), effective on the date of the enactment of this Act [Enacted: Jan. 2, 2013].
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Pub. L. 111-148, sec. 1414(d), effective on the date of the enactment of this Act [Enacted: Mar. 23, 2010].
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109-280, sec. 1224, effective on the date of the enactment of this Act [Enacted: Aug. 17, 2006] but
shall not apply to requests made before such date.
EFFECTIVE DATE OF 2003 AMENDMENTS
Amendments by Sections 105(e)(4) and 811(c)(2)(C)
effective on the date of the enactment of this Act [Enacted: Dec. 8, 2003].
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Section 201(c)(10) of Pub. L. 107-134 applicable to disclosures made on or after the date of the enactment of this Act
[enacted: Jan. 23, 2002].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Section 3413(b) of Pub. L. 105-206 applicable to summonses issued, and software acquired, after the date of enactment
[enacted:
July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Section 2(b)(1) of Pub. L. 105-35, provided that: “The amendments made by this section shall apply to violations occurring
on and after the date of the enactment of this Act.”
Section 11024(b)(8) of Pub. L. 105-33 applicable on the later of October 1, 1997, or
the day the District of Columbia Financial Responsibility and Management Assistance
Authority certifies that the financial plan and budget for the District government
for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of
Columbia Financial Responsibility and Management Assistance Act of 1995, as amended
by this title [Title XI of Pub. L. 105-33].
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-168 applicable on the date of the enactment of this Act [Enacted: July 30, 1996].
EFFECTIVE AND TERMINATION DATES OF 1984 AMENDMENTS
Amendment by Pub. L. 98-378 applicable with respect to refunds payable under section 6402 of this title after
Dec. 31, 1985, see section 21(g) of Pub. L. 98-378, set out as a note under section 6103 of this title.
Amendment by section 453(b)(4) of Pub. L. 98-369 effective on the first day of the first calendar month which begins more than 90
days after July 18, 1984, see section 456(a) of Pub. L. 98-369, set out as an Effective Date note under section 5101 of this title.
Amendment by section 2653(b)(4) of Pub. L. 98-369 applicable to refunds payable under section 6402 of this title after Dec. 31, 1985,
and on or before Jan. 10, 1994, see section 2653(c) of Pub. L. 98-369, as amended, set out as a note under section 6402 of this title.
EFFECTIVE DATE OF 1982 AMENDMENTS
Amendment by Pub. L. 97-365 effective Oct. 25, 1982, see section 8(d) of Pub. L. 97-365, set out as a note under section 6103 of this title.
Amendment by Pub. L. 97-248 effective on the day after Sept. 3, 1982, see section 356(c) of Pub. L. 97-248, set out as a note under section 6103 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 11(a)(4)(B) of Pub. L. 96-611 provided that: “The amendment made by subparagraph
(A) (amending this section) shall take effect on December 5, 1980.”
Amendment by Pub. L. 96-499 effective Dec. 5, 1980, see section 302(c) of Pub. L. 96-499, set out as a note under section 6103 of this title.
Amendment by Pub. L. 96-265, as amended by section 11(a)(2)(B)(iv) of Pub. L. 96-611, effective June 9, 1980, see section 11(a)(3)
of Pub. L. 96-611 and section 408(a)(3)
of Pub. L. 96-265, set out as notes under section 6103 of this title.
Amendment by Pub. L. 96-249 effective May 26, 1980, see section 127(a)(3) of Pub. L. 96-249, set out as a note under section 6103 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 effective Jan. 1, 1977, see section 701(bb)(8) of Pub. L. 95-600, set out as a note under section 6103 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this title.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86-778 effective Sept. 13, 1960, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this title.
CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY SECTION 2653 OF
PUB. L. 98-369
For provisions that nothing in amendments by section 2653 of Pub. L. 98-369 be construed as exempting debts of corporations or any other category of persons
from application of such amendments, with such amendments to extend to all Federal
agencies (as defined in such amendments), see section 9402(b) of Pub. L. 98-369, set out as a note under section 6402 of this title.
CROSS REFERENCES
Costs in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial
Procedure.
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.
Publicity of returns and lists of taxpayers, see section 6103 of this title.
