26 U.S.C. § 7214 — Offenses by officers and employees of the

Page 3858 TITLE 26—INTERNAL REVENUE CODE § 7214 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 pun- ishable 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 ‘‘in- spect’’, ‘‘return’’, and ‘‘return information’’ have the respective meanings given such terms by section 6103(b). (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.) Editorial Notes AMENDMENTS 2006—Subsec. (a)(2). Pub. L. 109–280, which directed in- sertion of ‘‘or under section 6104(c)’’ after ‘‘7213(a)(2)’’ in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the inser- tion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2002—Subsec. (a)(1)(B). Pub. L. 107–210 substituted ‘‘subsection (l)(18) or (n) of section 6103’’ for ‘‘section 6103(n)’’. Statutory Notes and Related Subsidiaries 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 DATE Section applicable to violations occurring on and after Aug. 5, 1997, see section 2(c) of Pub. L. 105–35, set out as an Effective Date of 1997 Amendment note under section 7213 of this title. CONSTRUCTION OF 2002 AMENDMENT Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a Construction note under section 35 of this title. § 7214. Offenses by officers and employees of the United States (a) Unlawful acts of revenue officers or agents Any officer or employee of the United States acting in connection with any revenue law of the United States— (1) who is guilty of any extortion or willful oppression under color of law; or (2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or (3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or (4) who conspires or colludes with any other person to defraud the United States; or (5) who knowingly makes opportunity for any person to defraud the United States; or (6) who does or omits to do any act with in- tent to enable any other person to defraud the United States; or (7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or (8) who, having knowledge or information of the violation of any revenue law by any per- son, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or (9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjust- ment, or settlement of any charge or com- plaint for any violation or alleged violation of law, except as expressly authorized by law so to do; shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or impris- oned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution. (b) Interest of internal revenue officer or em- ployee in tobacco or liquor production Any internal revenue officer or employee in- terested, directly or indirectly, in the manufac- ture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of dis- tilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectifica- tion, or redistillation or production of fer- mented liquors shall be fined not more than $5,000. (c) Cross reference For penalty on collecting or disbursing officers trading in public funds or debts or property, see 18 U.S.C. 1901. (Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85–859, title II, § 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) 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-