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26 U.S.C. § 7213A — Unauthorized inspection of returns or return information
Federal law — U.S. Code and appendices · legal_authorities
**(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).
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Source location: Title 26, Chapter 75, § 7213A; chapter-075-crimes-other-offenses-and-forfeitures.md
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**(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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Returns and return information**
(1) **Federal employees and other persons** — It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(2) **State and other employees** — It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (13), (14), or (15), (l)(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or (21) or (m)(2), (4), (5), (6), or (7) of section 6103 or under section 6104(c). Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(3) **Other persons** — It shall be unlawful for any person to whom any return or return information (as defined in section 6103(b)) is disclosed in a manner unauthorized by this title thereafter willfully to print or publish in any manner
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of an individual, there shall be allowed as a credit against the tax imposed by subtitle A an amount equal to 72.5 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year.
**(b) Eligible coverage month** For purposes of this section—
(1) **In general** — The term “eligible coverage month” means any month if—
(A) as of the first day of such month, the taxpayer—
(i) is an eligible individual,
(ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer,
(iii) does not have other specified coverage, and
(iv) is not imprisoned under Federal, State, or local authority, and
(B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2022.
(2) **Joint returns** — In the case of a joint return, the requirements of paragraph (1)(A) shall be treated as met with respect to any month if at least 1 spouse satisfies such requirements.
**(c) Eligible individual** For purposes of this section—
(1) **In general** — The term “eligible individual” means—
(A) an eligible TAA recipient,
(B) an eligible alternative TAA recipient, and
(C) an eligible PBGC pension recipient.
(2) **Eligible TAA recipient**
(A) *In general* — Except as provided in subparagraph (B), the term “eligible TAA recipient” means, with respect to any month, any individual who is receiving for any day of such month a trade readjustment allowance under chapter 2 of title II of the Trade Act of 1974 or who would be eligible to receive such allowance if section 231 of such Act were applied without regard to subsection (a)(3)(
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Federal law — U.S. Code and appendices · legal_authorities
Page 3857
TITLE 26—INTERNAL REVENUE CODE
§ 7213A
lating to the reproduction of documents, was struck
out.
Subsecs. (d), (e). Pub. L. 94–455, § 1202(d), (h)(3), redes-
ignated subsec. (e) as (d) and, in par. (1) of subsec. (d)
as so redesignated, substituted a cross reference to sec-
tion 7216 as covering penalties for disclosure or use of
information by preparers of returns for a cross ref-
erence to section 6106 as covering special provisions ap-
plicable to returns of tax under chapter 23 (relating to
Federal Unemployment Tax). Former subsec. (d) redes-
ignated (c).
1960—Subsecs. (d), (e). Pub. L. 86–778 added subsec. (d)
and redesignated former subsec. (d) as (e).
1958—Subsecs. (c), (d). Pub. L. 85–866 added subsec. (c)
and redesignated former subsec. (c) as (d).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2020 AMENDMENT
Amendment by Pub. L. 116–260 applicable to disclo-
sures made on or after Dec. 27, 2020, see section 284(a)(4)
of div. N of Pub. L. 116–260 and section 102(c) of div. FF
of Pub. L. 116–260, set out as notes under section 6103 of
this title.
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by section 1405(a)(2)(B) of Pub. L. 116–25
applicable to disclosures made after July 1, 2019, see
section 1405(c)(1) of Pub. L. 116–25, set out as a note
under section 6103 of this title.
EFFECTIVE DATE OF 2016 AMENDMENT
Amendment by Pub. L. 114–184 applicable to disclo-
sures made after June 30, 2016, see section 2(c) of Pub.
L. 114–184, set out as a note under section 6103 of this
title.
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109–280 effective Aug. 17, 2006,
but not applicable to requests made before such date,
see section 1224(c) of Pub. L. 109–280, set out as a note
under section 6103 of this title.
EFFECTIVE
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