26 U.S.C. § 7213A — Unauthorized inspection of returns or

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 DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–134 applicable to disclo- sures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–206 applicable to sum- monses issued, and software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. L. 105–206, set out as an Effective Date note under section 7612 of this title. EFFECTIVE DATE OF 1997 AMENDMENTS Pub. L. 105–35, § 2(c), Aug. 5, 1997, 111 Stat. 1105, pro- vided that: ‘‘The amendments made by this section [en- acting section 7213A of this title and amending this sec- tion] shall apply to violations occurring on and after the date of the enactment of this Act [Aug. 5, 1997].’’ Amendment by Pub. L. 105–33 effective Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105–33, see section 11721 of Pub. L. 105–33, set out as a note under section 4246 of Title 18, Crimes and Criminal Procedure. EFFECTIVE DATE OF 1984 AMENDMENTS Amendment by Pub. L. 98–378 applicable with respect to refunds payable under section 6402 of this title after Dec. 31, 1985, see section 21(g) of Pub. L. 98–378, set out as a note under section 6103 of this title. Amendment by section 453(b)(4) of Pub. L. 98–369 ef- fective on the first day of the first calendar month which begins more than 90 days after July 18, 1984, see section 456(a) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title. Amendment by section 2653(b)(4) of Pub. L. 98–369 ap- plicable to refunds payable under section 6402 of this title after Dec. 31, 1985, see section 2653(c) of Pub. L. 98–369, as amended, set out as a note under section 6402 of this title. EFFECTIVE DATE OF 1982 AMENDMENTS Amendment by Pub. L. 97–365 effective Oct. 25, 1982, see section 8(d) of Pub. L. 97–365, set out as a note under section 6103 of this title. Amendment by Pub. L. 97–248 effective on the day after Sept. 3, 1982, see section 356(c) of Pub. L. 97–248, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS Pub. L. 96–611, § 11(a)(4)(B), Dec. 28, 1980, 94 Stat. 3574, provided that: ‘‘The amendment made by subparagraph (A) [amending this section] shall take effect on Decem- ber 5, 1980.’’ Amendment by Pub. L. 96–499 effective Dec. 5, 1980, see section 302(c) of Pub. L. 96–499, set out as a note under section 6103 of this title. Amendment by Pub. L. 96–265, as amended by section 11(a)(2)(B)(iv) of Pub. L. 96–611, effective June 9, 1980, see section 11(a)(3) of Pub. L. 96–611 and section 408(a)(3) of Pub. L. 96–265, set out as notes under section 6103 of this title. Amendment by Pub. L. 96–249 effective May 26, 1980, see section 127(a)(3) of Pub. L. 96–249, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–600 effective Jan. 1, 1977, see section 701(bb)(8) of Pub. L. 95–600, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title. CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY SECTION 2653 OF PUB. L. 98–369 For provisions that nothing in amendments by sec- tion 2653 of Pub. L. 98–369 be construed as exempting debts of corporations or any other category of persons from application of such amendments, with such amendments to extend to all Federal agencies (as de- fined in such amendments), see section 9402(b) of Pub. L. 98–369, set out as a note under section 6402 of this title. § 7213A. Unauthorized inspection of returns or return information (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 de- scribed in paragraph (1)) willfully to inspect, 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.)