(A)any officer or employee of the United States, or
(B)any person described in subsection (l)(18) or (n) ofsection
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 described in paragraph (1)) willfully to inspect, 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
(1) In general
Any violation of subsection (a) shall be punishable 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.
For purposes of this section, the terms “inspect”, “return”, and “return information” have the respective meanings given such terms by section
2006—Subsec. (a)(2). Pub. L. 109–280, which directed insertion of “or under section
6104(c)” after “7213(a)(2)” in subsec. (a)(2) ofsection
7213A, without specifying the act to be amended, was executed by making the insertion 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.
Amendment by Pub. L. 109–280effective Aug. 17, 2006, but not applicable to requests made before such date, see section 1224(c) ofPub. L. 109–280, set out as a note under section
6103 of this title.
Section applicable to violations occurring on and after Aug. 5, 1997, see section 2(c) ofPub. 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) ofPub. L. 107–210, set out as a note under section
2918 of Title
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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