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26 U.S.C. § 7216 — Disclosure or use of information by preparers of returns
Federal law — U.S. Code and appendices · legal_authorities
**(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 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), 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.
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Stable record: federal_law:legal_authorities:record_usc_cc733b3d492c72af2fe75598
Source file: Laws/federal/codes/united-states-code/title-26/section-7216-disclosure-or-use-of-information-by-preparers-of-returns--6c878255e8.md
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Source location: Title 26, Chapter 75, § 7216; chapter-075-crimes-other-offenses-and-forfeitures.md
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**(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 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If a taxpayer fails to meet the requirements of section 6114, there is hereby imposed a penalty equal to $1,000 ($10,000 in the case of a C corporation) on each such failure.
**(b) Authority to waive** The Secretary may waive all or any part of the penalty provided by this section on a showing by the taxpayer that there was reasonable cause for the failure and that the taxpayer acted in good faith.
**(c) Penalty in addition to other penalties** The penalty imposed by this section shall be in addition to any other penalty imposed by law.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6712
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for the taxable year an amount determined by applying—
(1) the underpayment rate established under section 6621,
(2) to the amount of the underpayment,
(3) for the period of the underpayment.
**(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)—
(1) **Amount** — The amount of the underpayment shall be the excess of—
(A) the required installment, over
(B) the amount (if any) of the installment paid on or before the due date for the installment.
(2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier—
(A) the 15th day of the 4th month following the close of the taxable year, or
(B) with respect to any portion of the underpayment, the date on which such portion is paid.
(3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.
**(c) Number of required installments; due dates** For purposes of this section—
(1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year.
(2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thJanuary 15 of the following taxable year.
**(d) Amount of required installments** For purposes of this section—
(1) **Amount**
(A) *In general* — Except as provid
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6654
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Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise provided in this title,11 See References in Text note below. for purposes of this title,1 the following definitions shall apply:
(1) **Affiliate** — The term “affiliate” means any person that controls, is controlled by, or is under common control with another person.
(2) **Bureau** — The term “Bureau” means the Bureau of Consumer Financial Protection.
(3) **Business of insurance** — The term “business of insurance” means the writing of insurance or the reinsuring of risks by an insurer, including all acts necessary to such writing or reinsuring and the activities relating to the writing of insurance or the reinsuring of risks conducted by persons who act as, or are, officers, directors, agents, or employees of insurers or who are other persons authorized to act on behalf of such persons.
(4) **Consumer** — The term “consumer” means an individual or an agent, trustee, or representative acting on behalf of an individual.
(5) **Consumer financial product or service** — The term “consumer financial product or service” means any financial product or service that is described in one or more categories under—
(A) paragraph (15) and is offered or provided for use by consumers primarily for personal, family, or household purposes; or
(B) clause (i), (iii), (ix), or (x) of paragraph (15)(A), and is delivered, offered, or provided in connection with a consumer financial product or service referred to in subparagraph (A).
(6) **Covered person** — The term “covered person” means—
(A) any person that engages in offering or providing a consumer financial product or service; and
(B) any affiliate of a person described in subparagraph (A) if such affiliate acts as a service provider to such person.
(7) **Credit** — The term “credit” means the right
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of penalty** If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
(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 pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000.
**(b) Enhanced penalty for improper use or disclosure relating to identity theft**
(1) **In general** — In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied—
(A) by substituting “$1,000” for “$250”, and
(B) by substituting “$50,000” for “$10,000”.
(2) **Separate application of total penalty limitation** — The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.
**(c) Exceptions** The rules of section 7216(b) shall apply for purposes of this section.
**(d) Deficiency procedures not to apply** Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6713
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Federal law — U.S. Code and appendices · legal_authorities
Page 3859
TITLE 26—INTERNAL REVENUE CODE
§ 7216
Editorial Notes
AMENDMENTS
1976—Subsec. (a)(8). Pub. L. 94–455 struck out ‘‘or his
delegate’’ after ‘‘Secretary’’.
1958—Subsec. (c). Pub. L. 85–859 struck out a cross ref-
erence that related to penalty imposed for unlawfully
removing or permitting to be removed distilled spirits
from a bonded warehouse.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85–859 effective Sept. 3, 1958,
see section 210(a)(1) of Pub. L. 85–859, set out as Effec-
tive Date note under section 5001 of this title.
§ 7215. Offenses with respect to collected taxes
(a) Penalty
Any person who fails to comply with any pro-
vision of section 7512(b) shall, in addition to any
other penalties provided by law, be guilty of a
misdemeanor, and, upon conviction thereof,
shall be fined not more than $5,000, or impris-
oned not more than one year, or both, together
with the costs of prosecution.
(b) Exceptions
This section shall not apply—
(1) to any person, if such person shows that
there was reasonable doubt as to (A) whether
the law required collection of tax, or (B) who
was required by law to collect tax, and
(2) to any person, if such person shows that
the failure to comply with the provisions of
section 7512(b) was due to circumstances be-
yond his control.
For purposes of paragraph (2), a lack of funds ex-
isting immediately after the payment of wages
(whether or not created by the payment of such
wages) shall not be considered to be cir-
cumstances beyond the control of a person.
(Added Pub. L. 85–321, § 2, Feb. 11, 1958, 72 Stat.
6; amended Pub. L. 97–248, title III, §§ 307(a)(15),
308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L.
98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7216
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