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CITE

    26 USC Sec. 7213                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7213. Unauthorized disclosure of information

STATUTE

    (a) Returns and return information
      (1) Federal employees and other persons
        It shall be unlawful for any officer or employee of the United
      States or any person described in section 6103(n) (or an officer
      or employee of any such person), or any former officer or
      employee, willfully to disclose to any person, except as
      authorized in this title, any return or return information (as
      defined in section 6103(b)). Any violation of this paragraph
      shall be a felony punishable upon conviction by a fine in any
      amount not exceeding $5,000, or imprisonment of not more than 5
      years, or both, together with the costs of prosecution, and if
      such offense is committed by any officer or employee of the
      United States, he shall, in addition to any other punishment, be
      dismissed from office or discharged from employment upon
      conviction for such offense.
      (2) State and other employees
        It shall be unlawful for any person (not described in paragraph
      (1)) willfully to disclose to any person, except as authorized in
      this title, any return or return information (as defined in
      section 6103(b)) acquired by him or another person under
      subsection (d), (i)(3)(B)(i) or (7)(A)(ii), (l)(6), (7), (8),
      (9), (10), (12), (15), (16), (19), or (20) or (m)(2), (4), (5),
      (6), or (7) of section 6103 or under section 6104(c). Any
      violation of this paragraph shall be a felony punishable by a
      fine in any amount not exceeding $5,000, or imprisonment of not
      more than 5 years, or both, together with the costs of
      prosecution.
      (3) Other persons
        It shall be unlawful for any person to whom any return or
      return information (as defined in section 6103(b)) is disclosed
      in a manner unauthorized by this title thereafter willfully to
      print or publish in any manner not provided by law any such
      return or return information. Any violation of this paragraph
      shall be a felony punishable by a fine in any amount not
      exceeding $5,000, or imprisonment of not more than 5 years, or
      both, together with the costs of prosecution.
      (4) Solicitation
        It shall be unlawful for any person willfully to offer any item
      of material value in exchange for any return or return
      information (as defined in section 6103(b)) and to receive as a
      result of such solicitation any such return or return
      information. Any violation of this paragraph shall be a felony
      punishable by a fine in any amount not exceeding $5,000, or
      imprisonment of not more than 5 years, or both, together with the
      costs of prosecution.
      (5) Shareholders
        It shall be unlawful for any person to whom a return or return
      information (as defined in section 6103(b)) is disclosed pursuant
      to the provisions of section 6103(e)(1)(D)(iii) willfully to
      disclose such return or return information in any manner not
      provided by law. Any violation of this paragraph shall be a
      felony punishable by a fine in any amount not to exceed $5,000,
      or imprisonment of not more than 5 years, or both, together with
      the costs of prosecution.
    (b) Disclosure of operations of manufacturer or producer
      Any officer or employee of the United States who divulges or
    makes known in any manner whatever not provided by law to any
    person the operations, style of work, or apparatus of any
    manufacturer or producer visited by him in the discharge of his
    official duties shall be guilty of a misdemeanor and, upon
    conviction thereof, shall be fined not more than $1,000, or
    imprisoned not more than 1 year, or both, together with the costs
    of prosecution; and the offender shall be dismissed from office or
    discharged from employment.
    (c) Disclosures by certain delegates of Secretary
      All provisions of law relating to the disclosure of information,
    and all provisions of law relating to penalties for unauthorized
    disclosure of information, which are applicable in respect of any
    function under this title when performed by an officer or employee
    of the Treasury Department are likewise applicable in respect of
    such function when performed by any person who is a "delegate"
    within the meaning of section 7701(a)(12)(B).
    (d) Disclosure of software
      Any person who willfully divulges or makes known software (as
    defined in section 7612(d)(1)) to any person in violation of
    section 7612 shall be guilty of a felony and, upon conviction
    thereof, shall be fined not more than $5,000, or imprisoned not
    more than 5 years, or both, together with the costs of prosecution.
    (e) Cross references
      (1) Penalties for disclosure of information by preparers of
        returns
          For penalty for disclosure or use of information by preparers
        of returns, see section 7216.
      (2) Penalties for disclosure of confidential information
          For penalties for disclosure of confidential information by
        any officer or employee of the United States or any department
        or agency thereof, see 18 U.S.C. 1905.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85-866, title I,
    Sec. 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86-778, title I,
    Sec. 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94-455, title
    XII, Sec. 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub.
    L. 95-600, title VII, Sec. 701(bb)(1)(C), (6), Nov. 6, 1978, 92
    Stat. 2922, 2923; Pub. L. 96-249, title I, Sec. 127(a)(2)(D), May
    26, 1980, 94 Stat. 366; Pub. L. 96-265, title IV, Sec.
    408(a)(2)(D), June 9, 1980, 94 Stat. 468, as amended Pub. L. 96-
    611, Sec. 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 3574; Pub. L.
    96-499, title III, Sec. 302(b), Dec. 5, 1980, 94 Stat. 2604; Pub.
    L. 96-611, Sec. 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; Pub. L.
    97-248, title III, Sec. 356(b)(2), Sept. 3, 1982, 96 Stat. 645;
    Pub. L. 97-365, Sec. 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L.
    98-369, div. A, title IV, Sec. 453(b)(4), div. B, title VI, Sec.
    2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98-378, Sec.
    21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100-485, title VII,
    Sec. 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100-647,
    title VIII, Sec. 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub.
    L. 101-239, title VI, Sec. 6202(a)(1)(C), Dec. 19, 1989, 103 Stat.
    2228; Pub. L. 101-508, title V, Sec. 5111(b)(3), Nov. 5, 1990, 104
    Stat. 1388-273; Pub. L. 104-168, title XII, Sec. 1206(b)(5), July
    30, 1996, 110 Stat. 1473; Pub. L. 105-33, title XI, Sec.
    11024(b)(8), Aug. 5, 1997, 111 Stat. 722; Pub. L. 105-35, Sec.
    2(b)(1), Aug. 5, 1997, 111 Stat. 1104; Pub. L. 105-206, title III,
    Sec. 3413(b), July 22, 1998, 112 Stat. 754; Pub. L. 107-134, title
    II, Sec. 201(c)(10), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 108-
    173, title I, Sec. 105(e)(4), title VIII, Sec. 811(c)(2)(C), Dec.
    8, 2003, 117 Stat. 2167, 2369; Pub. L. 109-280, title XII, Sec.
    1224(b)(5), Aug. 17, 2006, 120 Stat. 1093.)

AMENDMENTS

      2006 - Subsec. (a)(2). Pub. L. 109-280, which directed insertion
    of "or under section 6104(c)" after "6103" in subsec. (a)(2) of
    section 7213, without specifying the act to be amended, was
    executed by making the insertion in subsec. (a)(2) of this section,
    which is section 7213 of the Internal Revenue Code of 1986, to
    reflect the probable intent of Congress.
      2003 - Subsec. (a)(2). Pub. L. 108-173, Sec. 811(c)(2)(C),
    substituted "(19), or (20)" for "or (19)".
      Pub. L. 108-173, Sec. 105(e)(4), substituted "(16), or (19)" for
    "or (16)".
      2002 - Subsec. (a)(2). Pub. L. 107-134 substituted "(i)(3)(B)(i)
    or (7)(A)(ii)," for "(i)(3)(B)(i),".
      1998 - Subsecs. (d), (e). Pub. L. 105-206 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1997 - Subsec. (a)(2). Pub. L. 105-35 inserted "(5)," after
    "(m)(2), (4),".
      Pub. L. 105-33 substituted "(15), or (16)" for "or (15),".
      1996 - Subsec. (a)(2). Pub. L. 104-168 substituted "(12), or
    (15)" for "or (12)".
      1990 - Subsec. (a)(2). Pub. L. 101-508 substituted "(6), or (7)"
    for "or (6)".
      1989 - Subsec. (a)(2). Pub. L. 101-239 substituted "(10), or
    (12)" for "or (10)".
      1988 - Subsec. (a)(2). Pub. L. 100-647 substituted "(m)(2), (4),
    or (6)" for "(m)(2) or (4)".
      Pub. L. 100-485 substituted "(9), or (10)" for "(9), (10), or
    (11)".
      1984 - Subsec. (a)(2). Pub. L. 98-378 substituted "(10), or (11)"
    for "or (10)".
      Pub. L. 98-369, Sec. 2653(b)(4), substituted "(9), or (10)" for
    "or (9)".
      Pub. L. 98-369, Sec. 453(b)(4), substituted "(7), (8), or (9)"
    for "(7), or (8)".
      1982 - Subsec. (a)(2). Pub. L. 97-365 substituted "(m)(2) or (4)"
    for "(m)(4)".
      Pub. L. 97-248 inserted "(i)(3)(B)(i)," after "under subsection
    (d),".
      1980 - Subsec. (a)(2). Pub. L. 96-611, Sec. 11(a)(4)(A),
    substituted "(l)(6), (7), or (8)" for "(l)(6) or (7)".
      Pub. L. 96-499 substituted "person (not described in paragraph
    (1))" for "officer, employee, or agent, or former officer,
    employee, or agent, of any State (as defined in section
    6103(b)(5)), any local child support enforcement agency, any
    educational institution, or any State food stamp agency (as defined
    in section 6103(l)(7)(C)" and "(m)(4) of section 6103" for
    "(m)(4)(B) of section 6103".
      Pub. L. 96-265, Sec. 408(a)(2)(D), as amended by Pub. L. 96-611,
    Sec. 11(a)(2)(B)(iv), substituted "subsection (d), (l)(6), (7), or
    (8), or (m)(4)(B)" for "subsection (d), (l)(6) or (7), or
    (m)(4)(B)".
      Pub. L. 96-249 substituted "any educational institution, or any
    State food stamp agency (as defined in section 6103(l)(7)(C))" for
    "or any educational institution" and "subsection (d), (l)(6) or
    (7), or (m)(4)(B)" for "subsection (d), (l)(6), or (m)(4)(B)".
      1978 - Subsec. (a)(1). Pub. L. 95-600, Sec. 701(bb)(6)(A),
    inserted "willfully" before "to disclose".
      Subsec. (a)(2). Pub. L. 95-600, Sec. 701(bb)(1)(C), (6)(A),
    inserted provision relating to educational institutions, inserted
    "willfully" before "to disclose", and substituted "subsection (d),
    (l)(6), or (m)(4)(B) of section 6103" for "section 6103(d) or
    (l)(6)".
      Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(6)(B), substituted
    "thereafter willfully to" for "to thereafter".
      Subsec. (a)(4). Pub. L. 95-600, Sec. 701(bb)(6)(C), inserted
    "willfully" before "to offer".
      Subsec. (a)(5). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted
    "willfully" before "to disclose".
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1202(d), added pars. (3)
    and (4), redesignated former par. (3) as (5), and in pars. (1),
    (2), and (5) raised from a misdemeanor to a felony any criminal
    violation of the disclosure rules, increased from $1,000 to $5,000
    and from one year imprisonment to five years imprisonment the
    maximum criminal penalties for an unauthorized disclosure of a
    return or return information, extended the criminal penalties to
    apply to unauthorized disclosures of any return or return
    information and not merely income returns and other financial
    information appearing on income returns, and extended the criminal
    penalties to apply to former Federal and State officers and to
    officers and employees of contractors having access to returns and
    return information in connection with the processing, storage,
    transmission, and reproduction of such returns and return
    information, and the programming, maintenance, etc., of equipment.
      Subsec. (c). Pub. L. 94-455, Sec. 1202(d), redesignated subsec.
    (d) as (c). Former subsec. (c), covering offenses relating to the
    reproduction of documents, was struck out.
      Subsecs. (d), (e). Pub. L. 94-455, Sec. 1202(d), (h)(3),
    redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as
    so redesignated, substituted a cross reference to section 7216 as
    covering penalties for disclosure or use of information by
    preparers of returns for a cross reference to section 6106 as
    covering special provisions applicable to returns of tax under
    chapter 23 (relating to Federal Unemployment Tax). Former subsec.
    (d) redesignated (c).
      1960 - Subsecs. (d), (e). Pub. L. 86-778 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and
    redesignated former subsec. (c) as (d).
                     EFFECTIVE DATE OF 2006 AMENDMENT
      Amendment by Pub. L. 109-280 effective Aug. 17, 2006, but not
    applicable to requests made before such date, see section 1224(c)
    of Pub. L. 109-280, set out as a note under section 6103 of this
    title.
                     EFFECTIVE DATE OF 2002 AMENDMENT
      Amendment by Pub. L. 107-134 applicable to disclosures made on or
    after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out
    as a note under section 6103 of this title.
                     EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by Pub. L. 105-206 applicable to summonses issued, and
    software acquired, after July 22, 1998, see section 3413(e)(1) of
    Pub. L. 105-206, set out as an Effective Date note under section
    7612 of this title.
                     EFFECTIVE DATE OF 1997 AMENDMENTS
      Section 2(c) of Pub. L. 105-35 provided that: "The amendments
    made by this section [enacting section 7213A of this title and
    amending this section] shall apply to violations occurring on and
    after the date of the enactment of this Act [Aug. 5, 1997]."
      Amendment by Pub. L. 105-33 effective Oct. 1, 1997, except as
    otherwise provided in title XI of Pub. L. 105-33, see section 11721
    of Pub. L. 105-33, set out as a note under section 4246 of Title
    18, Crimes and Criminal Procedure.
                     EFFECTIVE DATE OF 1984 AMENDMENTS
      Amendment by Pub. L. 98-378 applicable with respect to refunds
    payable under section 6402 of this title after Dec. 31, 1985, see
    section 21(g) of Pub. L. 98-378, set out as a note under section
    6103 of this title.
      Amendment by section 453(b)(4) of Pub. L. 98-369 effective on the
    first day of the first calendar month which begins more than 90
    days after July 18, 1984, see section 456(a) of Pub. L. 98-369, set
    out as an Effective Date note under section 5101 of this title.
      Amendment by section 2653(b)(4) of Pub. L. 98-369 applicable to
    refunds payable under section 6402 of this title after Dec. 31,
    1985, see section 2653(c) of Pub. L. 98-369, as amended, set out as
    a note under section 6402 of this title.
                     EFFECTIVE DATE OF 1982 AMENDMENTS
      Amendment by Pub. L. 97-365 effective Oct. 25, 1982, see section
    8(d) of Pub. L. 97-365, set out as a note under section 6103 of
    this title.
      Amendment by Pub. L. 97-248 effective on the day after Sept. 3,
    1982, see section 356(c) of Pub. L. 97-248, set out as a note under
    section 6103 of this title.
                     EFFECTIVE DATE OF 1980 AMENDMENTS
      Section 11(a)(4)(B) of Pub. L. 96-611 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    take effect on December 5, 1980."
      Amendment by Pub. L. 96-499 effective Dec. 5, 1980, see section
    302(c) of Pub. L. 96-499, set out as a note under section 6103 of
    this title.
      Amendment by Pub. L. 96-265, as amended by section
    11(a)(2)(B)(iv) of Pub. L. 96-611, effective June 9, 1980, see
    section 11(a)(3) of Pub. L. 96-611 and section 408(a)(3) of Pub. L.
    96-265, set out as notes under section 6103 of this title.
      Amendment by Pub. L. 96-249 effective May 26, 1980, see section
    127(a)(3) of Pub. L. 96-249, set out as a note under section 6103
    of this title.
                     EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-600 effective Jan. 1, 1977, see section
    701(bb)(8) of Pub. L. 95-600, set out as a note under section 6103
    of this title.
                     EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section
    1202(i) of Pub. L. 94-455, set out as a note under section 6103 of
    this title.
                     EFFECTIVE DATE OF 1960 AMENDMENT
      Amendment by Pub. L. 86-778 effective Sept. 13, 1960, see section
    103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of
    Title 42, The Public Health and Welfare.
                     EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
    1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
    this title.
    CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY
                      SECTION 2653 OF PUB. L. 98-369
      For provisions that nothing in amendments by section 2653 of Pub.
    L. 98-369 be construed as exempting debts of corporations or any
    other category of persons from application of such amendments, with
    such amendments to extend to all Federal agencies (as defined in
    such amendments), see section 9402(b) of Pub. L. 98-369, set out as
    a note under section 6402 of this title.
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