26 U.S.C. § 7213A — Unauthorized inspection of returns or return information
submitted 29 years ago by Pub. L. 105-35 to r/title-26-INTERNAL-REVENUE-CODE · 214 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
It shall be unlawful for—
any officer or employee* of the United States, or
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.
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).
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.
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.
For purposes of this section, the terms “inspect”, “return”, and “return information” have the respective meanings given such terms by section 6103(b).
Source credit: (Added Pub. L. 105–35, § 2(a), Aug. 5, 1997, 111 Stat. 1104; amended Pub. L. 107–210, div. A, title II, § 202(b)(3), Aug. 6, 2002, 116 Stat. 961; Pub. L. 109–280, title XII, § 1224(b)(6), Aug. 17, 2006, 120 Stat. 1093.)
- 1997Enacted · Pub. L. 105-35 · 111 Stat. 1104
- 2002Amended · Pub. L. 107-210 · 116 Stat. 961
- 2006Amended · Pub. L. 109-280 · 120 Stat. 1093
A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-35 on 1997-08-05.
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