Internal Revenue Code:Sec. 7216. Disclosure or use of information by preparers of returns

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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. 7216. Disclosure or use of information by preparers of returns
 
    (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 -
        (1) discloses any information furnished to him for, or in
      connection with, the preparation of any such return, or
        (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, or imprisoned not more than 1
    year, or both, together with the costs of prosecution.
    (b) Exceptions
      (1) Disclosure
        Subsection (a) shall not apply to a disclosure of information
      if such disclosure is made -
          (A) pursuant to any other provision of this title, or
          (B) pursuant to an order of a court.
      (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.
      (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.
 

Sources

    (Added Pub. L. 92-178, title III, Sec. 316(a), Dec. 10, 1971, 85
    Stat. 529; 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.)
 

Miscellaneous

                                 AMENDMENTS
      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 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).''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6103, 6713, 7213 of this
    title.