26 U.S.C. § 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 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. (3) Regulations 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.
Source: view the official text
Cited by 6
- 26 CFR § 301.7216-1 — Penalty for disclosure or use of tax return information.
- 26 CFR § 301.7216-2 — Permissible disclosures or uses without consent of the taxpayer.
- 26 CFR § 301.7216-3 — Disclosure or use permitted only with the taxpayer's consent.
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 6713 — Disclosure or use of information by preparers of returns
- 26 U.S.C. § 7213 — Unauthorized disclosure of information
Nearby sections (25 sections)
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements
- 7207 · Fraudulent returns, statements, or other documents
- 7208 · Offenses relating to stamps
- 7209 · Unauthorized use or sale of stamps
- 7210 · Failure to obey summons
- 7211 · False statements to purchasers or lessees relating to tax
- 7212 · Attempts to interfere with administration of internal revenue…
- 7213 · Unauthorized disclosure of information
- 7213A · Unauthorized inspection of returns or return information
- 7214 · Offenses by officers and employees of the United States
- 7215 · Offenses with respect to collected taxes
- 7216 · Disclosure or use of information by preparers of returns
- 7217 · Prohibition on executive branch influence over taxpayer audits…
- 7231 · Failure to obtain license for collection of foreign items
- 7232 · Failure to register or reregister under section 4101, false…
- 7233 · Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4,…
- 7234 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4,…
- 7235 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4,…
- 7236 · Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466
- 7237 · Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27,…
- 7239 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4,…
- 7240 · Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov.…
- 7241 · Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988,…
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