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Section 7213A, Unauthorized Inspection of Returns or Return
Information, was enacted in 1997 by the Taxpayer Browsing
Protection Act, Pub. L. 105-35, section 2(a), 111 Stat. 1104
(1997), to address unauthorized scanning of tax returns and
return information primarily by tax enforcement personnel.
Section 7213A provides:
SEC. 7213A(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 section 6103(n)
or an officer or employee of any such person,
willfully to inspect, except as authorized in this
title, any return or return information.
For purposes of section 7213A, “inspect” means “any examination
of a return or return information.” Secs. 7213A(c), 6103(b)(7).
Violation of section 7213A can result in a fine not exceeding
$1,000, or imprisonment not exceeding 1 year, or both, as well as
dismissal from Federal employment. Sec. 7213A(b)(1) and (2).
11(...continued)
willful inspection or disclosure, or an inspection or disclosure
that is the result of gross negligence, punitive damages. Sec.
7431(c)(1). In addition to the damages as determined by sec.
7431(c)(1), the taxpayer is entitled to the cost of the action.
Sec. 7431(c)(2). The taxpayer may also be able to recover
attorney’s fees. See secs. 7431(c)(3) and 7430.
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Last modified: March 27, 2008