§ 6713. Disclosure or use of information by preparers of returns

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1988

   Omnibus Taxpayer Bill of Rights

   Pub. L. 100–647 title VI § 6242(a) · 102 Stat. 3342

   Enacted · 26 U.S.C. § 6713

   Added Pub. L. 100–647, title VI, § 6242(a), Nov. 10, 1988, 102 Stat. 3749, § 6712

   Source evidence

   Code source credit
   Added Pub. L. 100–647, title VI, § 6242(a), Nov. 10, 1988, 102 Stat. 3749, § 6712

   Enacted provision · exact public law section
   (a) In General.— Part I of subchapter B of chapter 68 of the 1986 Code (relating to assessable penalties) is amended by adding at the end thereof the following new section: “SEC. 6712. DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS. “(a) Imposition of Penalty.— If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who— “(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 pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000. “(b) Exceptions.— The rules of section 7216(b) shall apply for purposes of this section. “(c) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.”

2. 2019

   Taxpayer First Act

   Pub. L. 116–25 title II § 2009(a) · 133 Stat. 981

   1. Added · 26 U.S.C. § 6713(b)(d)

      Pub. L. 116–25 added subsec. (b)

   2. Redesignated · 26 U.S.C. § 6713(b)(d)

      Pub. L. 116–25 redesignated former subsecs. (b) and (c) as (c) and (d), respectively

   Source evidence

   Code amendment note
   Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

   Enacted provision · exact public law section
   (a) In General.— Section 6713 is amended— (1) by redesignating subsections (b) and (c) as subsections (c) and (d), respectively; and (2) by inserting after subsection (a) the following new subsection: “(b) Enhanced Penalty for Improper Use or Disclosure Relating to Identity Theft.— “(1) In general.— In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied— “(A) by substituting ‘$1,000’ for ‘$250’, and “(B) by substituting ‘$50,000’ for ‘$10,000’. “(2) Separate application of total penalty limitation.— The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.” .

   Effective date note
   Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The amendments made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”

3 of 3 references resolved to an enrolled provision