26 USC 6713 - Disclosure or use of information by preparers of returns

U.S Code last checked for updates: Nov 23, 2024

§ 6713.

Disclosure or use of information by preparers of returns

(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.

(b)

Enhanced penalty for improper use or disclosure relating to identity theft

(1)

In general

In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied—

(A)

by substituting “$1,000” for “$250”, and

(B)

by substituting “$50,000” for “$10,000”.

(2)

Separate application of total penalty limitation

(c)

Exceptions

(d)

Deficiency procedures not to apply

(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; amended Pub. L. 116–25, title II, § 2009(a), July 1, 2019, 133 Stat. 1007.)

cite as: 26 USC 6713