26 USC 7216 - Disclosure or use of information by preparers of returns

U.S Code last checked for updates: Jan 18, 2025

§ 7216.

Disclosure or use of information by preparers 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 imposed by chapter 1, or any person who for compensation 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 purpose other than to prepare, or assist in preparing, any such return,

shall be guilty of a misdemeanor, and, upon conviction 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

(3)

Regulations

(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,

cite as: 26 USC 7216