I.R.C. § 7216(a) General Rule —
Any person who is engaged in the business of preparing, or providing services in
connection with the preparation of, returns of the tax imposed by chapter 1, or any
person who for compensation prepares any such return for any other person, and who
knowingly or recklessly--
I.R.C. § 7216(a)(1) —
discloses any information furnished to him for, or in connection with, the preparation
of any such return, or
I.R.C. § 7216(a)(2) —
uses any such information for any purpose other than to prepare, or assist in preparing,
any such return, shall be guilty of a misdemeanor, and, upon conviction thereof,
shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to
which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of
prosecution.
I.R.C. § 7216(b) Exceptions
I.R.C. § 7216(b)(1) Disclosure —
Subsection (a) shall not apply to a disclosure of information if such disclosure is made--
I.R.C. § 7216(b)(1)(A) —
pursuant to any other provision of this title, or
I.R.C. § 7216(b)(1)(B) —
pursuant to an order of a court.
I.R.C. § 7216(b)(2) Use —
Subsection (a) shall not apply to the use of information in the preparation of, or in
connection with the preparation of, State and local tax returns and
declarations of estimated tax of the person to whom the information
relates.
I.R.C. § 7216(b)(3) Regulations —
Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations
prescribed by the Secretary under this section. Such regulations shall permit (subject
to such conditions as such regulations shall provide) the disclosure or use of information
for quality or peer reviews.
(Added Pub. L. 92-178, title III, Sec. 316(a), Dec. 10, 1971, 85 Stat. 529, and amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec. 412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100-647, title VI, Sec. 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101-239, title VII, Sec. 7739(a), Dec. 19, 1989, 103 Stat. 2404; Pub. L. 116-25, title II, Sec. 2009(b), July 1, 2019, 133 Stat. 981.)
BACKGROUND NOTES
AMENDMENTS
2019 - Subsec. (a)(2). Pub. L. 116-25, Sec. 2009(b), amended par. (2) by substituting “$1,000 ($100,000 in the case of a disclosure or
use to which section 6713(b) applies)” for “1,000”.
1989 - Subsec. (b)(3). Pub. L. 101-239 inserted at end “Such regulations shall permit (subject to such conditions as such
regulations shall provide)
the disclosure or use of information for quality or peer reviews.”
1988 - Subsec. (a). Pub. L. 100-647 substituted “and who knowingly or recklessly”
for “and who”.
1984 - Subsec. (a). Pub. L. 98-369 struck out from introductory text “or declarations or amended declarations of estimated
tax under section 6015,”
after “chapter 1,” and struck out “or declaration”
after “such return” in three places.
1976 - Subsec. (b)(3). Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-25, Sec. 2009(b), effective for disclosures or uses on or after the date of enactment of this Act.
[Enacted: July 1, 2019].
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7739(b) of Pub. L. 101-239 provided that: “The amendment made by subsection
(a) (amending this section) shall take effect on the date of the enactment of this
Act (Dec. 19, 1989).”
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to disclosures or uses after Dec. 31, 1988, see section 6242(d) of Pub. L. 100-647, set out as an Effective Date note under section 6712 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section
414(a)(1) of Pub. L. 98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE
Section 316(c) of Pub. L. 92-178 provided that: “The amendments made by this section (enacting this section) shall
take effect on the first day of the first month which begins after the date of the
enactment of this Act (Dec. 10, 1971).”
[7217. Repealed. Pub. L. 97-248, title III, 357(b)(1), Sept. 3, 1982, 96 Stat. 646]
Section, added Pub. L. 94-455, title XII, 1202(e)(1), Oct. 4, 1976, 90 Stat. 1687, and amended Pub. L. 95-600, title VII, 701(bb)(7), Nov. 6, 1978, 92 Stat. 2923, related to civil damages for unauthorized disclosure of returns and return information.
Effective Date of Repeal
Repeal applicable with respect to disclosures made after Sept. 3, 1982, see section
357(c) of Pub. L. 97-248, set out as an Effective Date note under section 7431 of this title.
Amendments
1988--Pub. L. 100-647, title III, 3001(b)(3)(C), Nov. 10, 1988, 102 Stat. 3615, substituted “,lubricating oil, diesel fuel, or aviation fuel” for “or lubricating
oil”
in item 7232.
Pub. L. 100-418, title I, 1941(b)(3)(F), Aug. 23, 1988, 102 Stat. 1324, struck out item 7241 “Willful failure to furnish certain information regarding windfall
profit tax on domestic crude oil”.
1980--Pub. L. 96-223, title I, 101(e)(2), Apr. 2, 1980, 94 Stat. 252, added item 7241.
1976--Pub. L. 94-455, title XIX, 1904(b)(7)(B)(ii), (8)(D)(ii), (9)(B)(ii), (10)(F)(ii), 1952(n)(2)(B),
Oct. 4, 1976, 90 Stat. 1815, 1816, 1818, 1846, struck out items 7233 “Failure to pay, or attempt to evade payment
of, tax on cotton futures, and other violations”, 7234 “Violation of laws relating
to oleomargarine or adulterated butter operations”, 7235 “Violation of laws relating
to adulterated butter and process or renovated butter”, 7239 “Violations of laws relating
to white phosphorus matches”, and 7241 “Penalty for fraudulent equalization tax certificates”.
1974--Pub. L. 93-490, 3(b)(2), Oct. 26, 1974, 88 Stat. 1467, struck out item 7236 “Violation of laws relating to filled cheese”.
1970--Pub. L. 91-513, title III, 1101(b)(4)(B), Oct. 27, 1970, 84 Stat. 1292, struck out items 7237 “Violation of laws relating to narcotic drugs and to marihuana”
and 7238 “Violation of laws relating to opium for smoking”.
1965--Pub. L. 89-44, title VIII, 802(b)(6), June 21, 1965, 79 Stat. 159, struck out “or give bond” after “Failure to register” in item 7232.
1964--Pub. L. 88-563, 6(c)(2), Sept. 2, 1964, 78 Stat. 847, inserted item 7241.
