I.R.C. § 7213A(a) Prohibitions.--
I.R.C. § 7213A(a)(1) Federal Employees And Other Persons.-- —
It shall be unlawful for--
I.R.C. § 7213A(a)(1)(A) —
any officer or employee of the United States, or
I.R.C. § 7213A(a)(1)(B) —
any person described in subsection (l)(18) or (n) of section 6103 or an officer or employee of any such person,
willfully to inspect, except as authorized in this title, any return or return
information.
I.R.C. § 7213A(a)(2) State And Other Employees.-- —
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).
I.R.C. § 7213A(b) Penalty.--
I.R.C. § 7213A(b)(1) In General.-- —
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.
I.R.C. § 7213A(b)(2) Federal Officers Or Employees.-- —
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.
I.R.C. § 7213A(c) Definitions.-- —
For purposes of this section, the terms “inspect”, “return”, and “return information”
have the respective meanings given such terms by section 6103(b).
(Added by Pub. L. 10, Aug. 5, 1977;
amended by Pub. L. 107-210, title II, Sec. 202(b), Aug. 6, 2002, 116 Stat. 933; Pub. L. 109-280, title XII, Sec. 1224(b)(6), Aug. 17, 2006, 120 Stat. 780.)
Background Notes
Amendments
2006 - Subsec. (a)(2). Pub. L. 109-280, sec. 1224(b)(6), amended par. (2) by inserting “or under section 6104(c)”
after “7213(a)(2)”.
2002 - Subsec. (a)(1)(B). Pub. L. 107-210, sec. 202(b), amended subpar. (B) by substituting “subsection (l)(18) or (n) of section 6103”
for “section 6103(n)”.
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 2002 AMENDMENT
Amendment by Pub. L. 107-210, sec. 202, effective as of the date of the enactment of this Act [Enacted: Aug. 6, 2002].
Effective Date
Applicable to violations occurring on and after the date of enactment [Enacted: Aug.
5, 1997].
