§ 7216. 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. 1971

   Revenue Act of 1971

   Pub. L. 92–178 title III § 316(a) · 85 Stat. 494

   Enacted · 26 U.S.C. § 7216

   Added Pub. L. 92–178, title III, § 316(a), Dec. 10, 1971, 85 Stat. 529

   Source evidence

   Code source credit
   Added Pub. L. 92–178, title III, § 316(a), Dec. 10, 1971, 85 Stat. 529

   Enacted provision · exact public law section
   (a) Criminal Penalty— Part I of subchapter A of chapter 75 68A Stat. 851. 26 USC 7201. (relating to crimes) is amended by adding at the end thereof the following new section: “SEC. 7216. DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS. “(a) General Rule— Any person who is engaged in the business of Penalty. preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or declarations or amended declarations of estimated tax under section 6015, or any person who for Ante, p. 517 compensation prepares any such return or declaration 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 declaration, or “(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return or declaration, 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. “(b) Exceptions— “(1) Disclosure— Subsection (a) shall not apply to a dis-closure 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 dis-closure or use of information which is permitted by regulations prescribed by the Secretary or his delegate under this section.”

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7216(b)(3)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 412(b)(10) · 98 Stat. 494

   1. Struck · 26 U.S.C. § 7216(a)

      Pub. L. 98–369 struck out from introductory text “or declarations or amended declarations of estimated tax under section 6015,” after “chapter 1,”

   2. Struck · 26 U.S.C. § 7216(a)

      Pub. L. 98–369 struck out “or declaration” after “such return” in three places

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 98–369 struck out from introductory text “or declarations or amended declarations of estimated tax under section 6015,” after “chapter 1,” and struck out “or declaration” after “such return” in three places.

   Enacted provision · exact public law section
   (10) Subsection (a) of section 7216 is amended— (A) by striking out “or declarations or amended declarations of estimated tax under section 6015,”, and (B) by striking out “return or declaration” each place it appears and inserting in lieu thereof “return”.

4. 1988

   Omnibus Taxpayer Bill of Rights

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

   Substituted · 26 U.S.C. § 7216(a)

   Pub. L. 100–647 substituted “and who knowingly or recklessly” for “and who”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 100–647 substituted “and who knowingly or recklessly” for “and who”.

   Enacted provision · exact public law section
   (b) Criminal Penalty To Apply Only Where Knowing or Reckless Disclosure or Use.— The material preceding paragraph (1) of section 7216(a) of the 1986 Code is amended by striking out “and who—” and inserting in lieu thereof “and who knowingly or recklessly.”.

5. 1989

   Improved Penalty Administration and Compliance Tax Act

   Pub. L. 101–239 title VII § 7739(a) · 103 Stat. 2106

   Inserted · 26 U.S.C. § 7216(b)(3)

   Pub. L. 101–239 inserted at end “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 evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 101–239 inserted at end “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.”

   Enacted provision · exact public law section
   (a) General Rule.— Paragraph (3) of section 7216(b) (relating to exceptions) is amended by adding at the end thereof the following new sentence: “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.” .

   Effective date note
   Pub. L. 101–239, title VII, § 7739(b), Dec. 19, 1989, 103 Stat. 2404, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 19, 1989].”

6. 2019

   Taxpayer First Act

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

   Substituted · 26 U.S.C. § 7216(a)

   Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions.

   Enacted provision · exact public law section
   (b) Criminal Penalty.— Section 7216(a) is amended by striking “$1,000” and inserting “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)”.

7 of 7 references resolved to an enrolled provision