Internal Revenue Code:Sec. 7213A. Unauthorized inspection of returns or return information
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
Statute
Sec. 7213A. Unauthorized inspection of returns or return
information
(a) Prohibitions
(1) Federal employees and other persons
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,
willfully to inspect, except as authorized in this title, any
return or return information.
(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).
(b) Penalty
(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.
(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.
(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).
Sources
(Added Pub. L. 105-35, Sec. 2(a), Aug. 5, 1997, 111 Stat. 1104.)
Miscellaneous
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.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6105, 7431 of this
title.
