26 U.S.C. § 6713 — Disclosure or use of information by preparers of returns

(a) Penalty. A person in the business of preparing or helping prepare chapter 1 tax returns, or paid to prepare one for another, must pay $250 for each disclosure or use if the person (1) discloses information supplied for or connected with preparing the return, or (2) uses it for another purpose. The calendar-year total cannot exceed $10,000. (b) Higher penalty for identity theft. (1) If the disclosure or use is connected with a crime involving misappropriation of another person's taxpayer^* identity, as defined in section 6103(b)(6), whether or not involving a tax filing, apply (a) by replacing $250 with $1,000 and $10,000 with $50,000. (2) Apply the total limit separately to covered and noncovered disclosures or uses. (c) Exceptions. Section 7216(b)'s rules apply. (d) Deficiency^* procedures do not apply. Chapter 63, subchapter B, procedures for deficiencies in income, estate, gift, and certain excise taxes, does not apply to assessing or collecting this penalty.