26 U.S.C. § 7216
§ 7216. Disclosure or use of information by preparers of returns
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1971 by the Public Law 92-178. Last changed July 1, 2019 by the Public Law 116-25.
Every change, newest first (6)
- July 1, 2019Public Law 116-25
- December 19, 1989Omnibus Budget Reconciliation Act of 1989
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- July 18, 1984Deficit Reduction Act of 1984
- October 4, 1976Tax Reform Act of 1976
- December 10, 1971Public Law 92-178 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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—
discloses any information furnished to him for, or in connection with, the preparation of any such return, or
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.
Subsection (a) shall not apply to a disclosure of information if such disclosure is made—
pursuant to any other provision of this title, or
pursuant to an order of a court.
Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.
Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.