26 U.S. Code § 6713 - Disclosure or use of information by preparers of returns
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(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.
Source(Added Pub. L. 100–647, title VI, § 6242(a),Nov. 10, 1988, 102 Stat. 3749, § 6712; renumbered § 6713,Pub. L. 101–239, title VII, § 7816(v)(1),Dec. 19, 1989, 103 Stat. 2423.)