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26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Inspection or disclosure by employee of United States** — If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.
(2) **Inspection or disclosure by a person who is not an employee of United States** — If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103 or in violation of section 6104(c), such taxpayer may bring a civil action for damages against such person in a district court of the United States.
**(b) Exceptions** No liability shall arise under this section with respect to any inspection or disclosure—
(1) which results from a good faith, but erroneous, interpretation of section 6103, or
(2) which is requested by the taxpayer.
**(c) Damages** In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—
(1) the greater of—
(A) $1,000 for each act of unauthorized inspection or disclosure of a return or return information with respect to which such defendant is found liable, or
(B) the sum of—
(i) the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus
(ii) in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, p
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Source file: Laws/federal/codes/united-states-code/title-26/section-7431-civil-damages-for-unauthorized-inspection-or-disclosure-of-returns-and-r--c4ed242e24.md
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Source location: Title 26, Chapter 76, § 7431; chapter-076-judicial-proceedings.md
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**(a) In general**
(1) **Inspection or disclosure by employee of United States** — If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.
(2) **Inspection or disclosure by a person who is not an employee of United States** — If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103 or in violation of section 6104(c), such taxpayer may bring a civil action for damages against such person in a district court of the United States.
**(b) Exceptions** No liability shall arise under this section with respect to any inspection or disclosure—
(1) which results from a good faith, but erroneous, interpretation of section 6103, or
(2) which is requested by the taxpayer.
**(c) Damages** In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—
(1) the greater of—
(A) $1,000 for each act of unauthorized inspection or disclosure of a return or return information with respect to which such defendant is found liable, or
(B) the sum of—
(i) the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus
(ii) in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus
(2) the costs of the action, plus
(3) in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).
**(d) Period for bringing action** Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized inspection or disclosure.
**(e) Notification of unlawful inspection and disclosure** If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of—
(1) paragraph (1) or (2) of section 7213(a),
(2) section 7213A(a), or
(3) subparagraph (B) of [section 1030(a)(2) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1030/a/2&num=0&edition=prelim), United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure. The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.
**(f) Definitions** For purposes of this section, the terms “inspect”, “inspection”, “return”, and “return information” have the respective meanings given such terms by section 6103(b).
**(g) Extension to information obtained under section 3406** For purposes of this section—
(1) any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return information, and
(2) any inspection or use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103.
For purposes of subsection (b), the reference to section 6103 shall be treated as including a reference to section 3406.
**(h) Special rule for information obtained under section 6103(k)(9)** For purposes of this section, any reference to section 6103 shall be treated as including a reference to section 6311(e).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wage withholding for income tax purposes**
(1) **In general** — The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit against the tax imposed by this subtitle.
(2) **Year of credit** — The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
**(b) Credit for special refunds of social security tax**
(1) **In general** — The Secretary may prescribe regulations providing for the crediting against the tax imposed by this subtitle of the amount determined by the taxpayer or the Secretary to be allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402.
(2) **Year of credit** — Any amount to which paragraph (1) applies shall be allowed as a credit for the taxable year beginning in the calendar year during which the wages were received. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
**(c) Special rule for backup withholding** Any credit allowed by subsection (a) for any amount withheld under section 3406 shall be allowed for the taxable year of the recipient of the income in which the income is received.
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Federal law — U.S. Code and appendices · legal_authorities
(1) For determination of amount of any tax, additions to tax, etc., in title 11 cases, see [section 505 of title 11](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section505&num=0&edition=prelim) of the United States Code.
(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see [section 2410 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code.
(6) For priority of lien of the United States in case of insolvency, see [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.
(7) For interest on judgments for overpayments, see [section 2411(a) of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim) of the United States Code.
(8) For review of a Tax Court decision, see section 7482.
(9) For statute prohibiting suits to replevy property taken under revenue laws, see [section 2463 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2463&num=0&edition=prelim) of the Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7437
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In any administrative or court proceeding which is brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, the prevailing party may be awarded a judgment or a settlement for—
(1) reasonable administrative costs incurred in connection with such administrative proceeding within the Internal Revenue Service, and
(2) reasonable litigation costs incurred in connection with such court proceeding.
**(b) Limitations**
(1) **Requirement that administrative remedies be exhausted** — A judgment for reasonable litigation costs shall not be awarded under subsection (a) in any court proceeding unless the court determines that the prevailing party has exhausted the administrative remedies available to such party within the Internal Revenue Service. Any failure to agree to an extension of the time for the assessment of any tax shall not be taken into account for purposes of determining whether the prevailing party meets the requirements of the preceding sentence.
(2) **Only costs allocable to the United States** — An award under subsection (a) shall be made only for reasonable litigation and administrative costs which are allocable to the United States and not to any other party.
(3) **Costs denied where party prevailing protracts proceedings** — No award for reasonable litigation and administrative costs may be made under subsection (a) with respect to any portion of the administrative or court proceeding during which the prevailing party has unreasonably protracted such proceeding.
(4) **Period for applying to IRS for administrative costs** — An award may be made under subsection (a) by the Internal Revenue Service for reasonable administrative costs only if the pr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7430
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Prohibition** It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.
**(b) Reporting requirement** Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration.
**(c) Exceptions** Subsection (a) shall not apply to any written request made—
(1) to an applicable person by or on behalf of the taxpayer and forwarded by such applicable person to the Internal Revenue Service;
(2) by an applicable person for disclosure of return or return information under section 6103 if such request is made in accordance with the requirements of such section; or
(3) by the Secretary of the Treasury as a consequence of the implementation of a change in tax policy.
**(d) Penalty** Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished 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.
**(e) Applicable person** For purposes of this section, the term “applicable person” means—
(1) the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and
(2) any individual (other than the Attorney General of the United States) serving in a position specified in [section 5312 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5312&num=0&edition=prelim), Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7217
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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—
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103
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Federal law — U.S. Code and appendices · legal_authorities
Page 3893
TITLE 26—INTERNAL REVENUE CODE
§ 7431
1984—Subsec. (a)(2). Pub. L. 98–369 inserted reference
to United States Claims Court.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2017 AMENDMENT
Amendment by Pub. L. 115–97 applicable to taxable
years beginning after Dec. 31, 2017, see section 11002(e)
of Pub. L. 115–97, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–206, title III, § 3101(g), July 22, 1998, 112
Stat. 729, provided that: ‘‘The amendments made by
this section [amending this section and section 7431 of
this title] shall apply to costs incurred (and, in the case
of the amendment made by subsection (c) [amending
this section], services performed) more than 180 days
after the date of the enactment of this Act [July 22,
1998].’’
Amendment by sections 6012(h) and 6014(e) of Pub. L.
105–206 effective, except as otherwise provided, as if in-
cluded in the provisions of the Taxpayer Relief Act of
1997, Pub. L. 105–34, to which such amendment relates,
see section 6024 of Pub. L. 105–206, set out as a note
under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title XII, § 1285(d), Aug. 5, 1997, 111
Stat. 1039, provided that: ‘‘The amendments made by
this section [amending this section] shall apply to civil
actions or proceedings commenced after the date of the
enactment of this Act [Aug. 5, 1997].’’
Pub. L. 105–34, title XIV, § 1453(b), Aug. 5, 1997, 111
Stat. 1055, provided that: ‘‘The amendment made by
this section [amending this section] shall apply to pro-
ceedings commenced after the date of the enactment of
this Act [Aug. 5, 1997].’’
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 701(a)–(c)(2) of Pub. L. 104–168
applicable in case of proce
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7431
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