26 U.S.C. § 7216 — Disclosure or use of information by pre-

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. 369.) Editorial Notes AMENDMENTS 1983—Subsec. (b). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (b). Pub. L. 97–248 provided that, appli- cable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, last sen- tence of subsec. (b) is amended to read as follows: ‘‘For purposes of paragraph (2), a lack of funds existing im- mediately after the payment of wages or amounts sub- ject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be cir- cumstances beyond the control of a person.’’ Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. § 7216. Disclosure or use of information by pre- parers of returns (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 im- posed by chapter 1, or any person who for com- pensation 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 pur- pose other than to prepare, or assist in pre- paring, any such return, shall be guilty of a misdemeanor, and, upon con- viction 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 con- nection with the preparation of, State and local tax returns and declarations of esti- mated tax of the person to whom the informa- tion 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 informa- tion for quality or peer reviews. (Added Pub. L. 92–178, title III, § 316(a), Dec. 10, 1971, 85 Stat. 529; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100–647, title VI, § 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101–239, title VII, § 7739(a), Dec. 19, 1989, 103 Stat. 2404; Pub. L. 116–25, title II, § 2009(b), July 1, 2019, 133 Stat. 1007.) Editorial Notes AMENDMENTS 2019—Subsec. (a). Pub. L. 116–25 substituted ‘‘$1,000 ($100,000 in the case of a disclosure or use to which sec- tion 6713(b) applies)’’ for ‘‘$1,000’’ in concluding provi- sions. 1989—Subsec. (b)(3). Pub. L. 101–239 inserted at end ‘‘Such regulations shall permit (subject to such condi- tions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.’’ 1988—Subsec. (a). Pub. L. 100–647 substituted ‘‘and who knowingly or recklessly’’ for ‘‘and who’’. 1984—Subsec. (a). Pub. L. 98–369 struck out from in- troductory text ‘‘or declarations or amended declara- Page 3860 TITLE 26—INTERNAL REVENUE CODE § 7217 tions of estimated tax under section 6015,’’ after ‘‘chap- ter 1,’’ and struck out ‘‘or declaration’’ after ‘‘such re- turn’’ in three places. 1976—Subsec. (b)(3). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1989 AMENDMENT Pub. L. 101–239, title VII, § 7739(b), Dec. 19, 1989, 103 Stat. 2404, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 19, 1989].’’ EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 applicable to disclo- sures or uses after Dec. 31, 1988, see section 6242(d) of Pub. L. 100–647, set out as an Effective Date note under section 6712 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see sec- tion 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title. EFFECTIVE DATE Pub. L. 92–178, title III, § 316(c), Dec. 10, 1971, 85 Stat. 530, provided that: ‘‘The amendments made by this sec- tion [enacting this section] shall take effect on the first day of the first month which begins after the date of the enactment of this Act [Dec. 10, 1971].’’ § 7217. Prohibition on executive branch influence over taxpayer audits and other investiga- tions (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 inves- tigation of any particular taxpayer with respect to the tax liability of such taxpayer. (b) Reporting requirement Any officer or employee of the Internal Rev- enue Service receiving any request prohibited by subsection (a) shall report the receipt of such re- quest 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 ‘‘appli- cable person’’ means— (1) the President, the Vice President, any employee of the executive office of the Presi- dent, 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 po- sition specified in section 5312 of title 5, United States Code. (Added Pub. L. 105–206, title I, § 1105(a), July 22, 1998, 112 Stat. 711.) Editorial Notes PRIOR PROVISIONS A prior section 7217, added Pub. L. 94–455, title XII, § 1202(e)(1), Oct. 4, 1976, 90 Stat. 1687; amended Pub. L. 95–600, title VII, § 701(bb)(7), Nov. 6, 1978, 92 Stat. 2923, related to civil damages for unauthorized disclosure of returns and return information, prior to repeal by Pub. L. 97–248, title III, § 357(b)(1), (c), Sept. 3, 1982, 96 Stat. 646, applicable with respect to disclosures made after Sept. 3, 1982. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 105–206, title I, § 1105(c), July 22, 1998, 112 Stat. 711, provided that: ‘‘The amendments made by this sec- tion [enacting this section] shall apply to requests made after the date of the enactment of this Act [July 22, 1998].’’ PART II—PENALTIES APPLICABLE TO CERTAIN TAXES Sec. 7231. Failure to obtain license for collection of for- eign items. 7232. Failure to register or reregister under section 4101, false representations of registration status, etc. [7233 to 7241. Repealed.] Editorial Notes AMENDMENTS 2005—Pub. L. 109–59, title XI, § 11164(b)(4), Aug. 10, 2005, 119 Stat. 1976, inserted ‘‘or reregister’’ after ‘‘reg- ister’’ in item 7232. 1997—Pub. L. 105–34, title X, § 1032(e)(12)(C), Aug. 5, 1997, 111 Stat. 935, added item 7232 and struck out former item 7232 ‘‘Failure to register, or false state- ment by manufacturer or producer of gasoline, diesel fuel, or aviation fuel’’. 1996—Pub. L. 104–188, title I, § 1704(t)(20)(B), Aug. 20, 1996, 110 Stat. 1888, struck out ‘‘lubricating oil,’’ after ‘‘gasoline,’’ in item 7232. 1990—Pub. L. 101–508, title XI, § 11801(c)(22)(D)(ii), Nov. 5, 1990, 104 Stat. 1388–528, struck out item 7240 ‘‘Officials investing or speculating in sugar’’. 1988—Pub. L. 100–647, title III, § 3001(b)(3)(C), Nov. 10, 1988, 102 Stat. 3615, substituted ‘‘, lubricating oil, diesel fuel, or aviation fuel’’ for ‘‘or lubricating oil’’ in item 7232. Pub. L. 100–418, title I, § 1941(b)(3)(F), Aug. 23, 1988, 102 Stat. 1324, struck out item 7241 ‘‘Willful failure to fur- nish certain information regarding windfall profit tax on domestic crude oil’’. 1980—Pub. L. 96–223, title I, § 101(e)(2), Apr. 2, 1980, 94 Stat. 252, added item 7241. 1976—Pub. L. 94–455, title XIX, §§ 1904(b)(7)(B)(ii), (8)(D)(ii), (9)(B)(ii), (10)(F)(ii), 1952(n)(2)(B), Oct. 4, 1976, 90 Stat. 1815, 1816, 1818, 1846, struck out items 7233 ‘‘Failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations’’, 7234 ‘‘Viola- tion of laws relating to oleomargarine or adulterated butter operations’’, 7235 ‘‘Violation of laws relating to