26 USC 7213A - Unauthorized inspection of returns or return information

U.S Code last checked for updates: Nov 25, 2024

§ 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

(b)

Penalty

(1)

In general

(2)

Federal officers or employees

(c)

Definitions

(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.)

cite as: 26 USC 7213A