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119th Congress

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119th Congress

Title 26 — Internal Revenue Code

Chapter 76 — Judicial Proceedings

§ 7431. Civil damages for unauthorized inspection or disclosure of returns and return information

Statutory text

(a)

In general

(1)

Inspection or disclosure by employee of United States

If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.

(2)

Inspection or disclosure by a person who is not an employee of United States

If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103 or in violation of section 6104(c), such taxpayer may bring a civil action for damages against such person in a district court of the United States.

(b)

Exceptions

No liability shall arise under this section with respect to any inspection or disclosure—

(1)

which results from a good faith, but erroneous, interpretation of section 6103, or

(2)

which is requested by the taxpayer.

(c)

Damages

In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—

(1)

the greater of—

(A)

$1,000 for each act of unauthorized inspection or disclosure of a return or return information with respect to which such defendant is found liable, or

(B)

the sum of—

(i)

the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus

(ii)

in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus

(2)

the costs of the action, plus

(3)

in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).

(d)

Period for bringing action

Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized inspection or disclosure.

(e)

Notification of unlawful inspection and disclosure

If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of—

(1)

paragraph (1) or (2) of section 7213(a),

(2)

section 7213A(a), or

(3)

subparagraph (B) of section 1030(a)(2) of title 18, United States Code,

the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure. The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.

(f)

Definitions

For purposes of this section, the terms “inspect”, “inspection”, “return”, and “return information” have the respective meanings given such terms by section 6103(b).

(g)

Extension to information obtained under section 3406

For purposes of this section—

(1)

any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return information, and

(2)

any inspection or use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103.

For purposes of subsection (b), the reference to section 6103 shall be treated as including a reference to section 3406.

(h)

Special rule for information obtained under section 6103(k)(9)

For purposes of this section, any reference to section 6103 shall be treated as including a reference to section 6311(e).

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. Pub. L. 97–248 title III § 357(a) · 96 Stat. 324

    Enacted · 26 U.S.C. § 7431

    Added Pub. L. 97–248, title III, § 357(a), Sept. 3, 1982, 96 Stat. 645

    Source evidence

    Code source credit
    Added Pub. L. 97–248, title III, § 357(a), Sept. 3, 1982, 96 Stat. 645

    Enacted provision · exact public law section
    (a) In General.— Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7431 as section 7432 and inserting after section 7430 the 26 USC 7432. following new section: “SEC. 7431. CIVIL DAMAGES FOR UNAUTHORIZED DISCLOSURE OF RETURNS AND RETURN INFORMATION. “(a) In General.— “(1) Disclosure by employee of united states.— If any officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. “(2) Disclosure by a person who is not an employee of united states.— If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against such person in a district court of the United States. “(b) No Liability for Good Faith But Erroneous Interpretation.— No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103. “(c) Damages.— In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of— “(1) the greater of— “(A) $1,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or “(B) the sum of— “(i) the actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus “(ii) in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus “(2) the costs of the action. “(d) Period for bringing action.— Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure. “(e) Return; Return Information.— For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms in section 6103(b).”

  2. Interest and Dividend Tax Compliance Act of 1983

    Pub. L. 98–67 title I § 104(b) · 97 Stat. 369

    Added · 26 U.S.C. § 7431(f)

    Pub. L. 98–67 added subsec. (f)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 98–67 added subsec. (f).

    Enacted provision · exact public law section
    (b) Civil Damages for Unauthorized Disclosure of Information.— Section 7431 (relating to civil damages for unauthorized 96 Stat. 645. 26 USC 7431. disclosure of returns and return information) is amended by adding at the end thereof the following new subsection: “(f) Extension to Information Obtained Under Section 3406.— For purposes of this section— “(1) any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return information, and “(2) any use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103. For purposes of subsection (b), the reference to section 6103 shall be treated as including a reference to section 3406.”

  3. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(d)(4) · 111 Stat. 1104

    Inserted · 26 U.S.C. § 7431

    Pub. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline

    Source evidence

    Code amendment note
    Pub. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline.

    Enacted provision · exact public law section
    (4) The section heading for section 7431 of such Code is amended by inserting “inspection or” before “disclosure”.

  4. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(a)(1) · 111 Stat. 1104

    1. Substituted · 26 U.S.C. § 7431(a)(1); 26 U.S.C. § 7431(a)(2)

      Pub. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in text

    2. Substituted · 26 U.S.C. § 7431(a)(1); 26 U.S.C. § 7431(a)(2)

      Pub. L. 105–35, § 3(a)(1), (2), substituted “inspects or discloses” for “discloses” in text

    Source evidence

    Code amendment note
    Subsec. (a)(1), (2). Pub. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in headings and “inspects or discloses” for “discloses” in text.

    Enacted provision · exact public law section
    (1) by striking “Disclosure” in the headings for paragraphs (1) and (2) and inserting “Inspection or disclosure”, and

  5. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(c) · 111 Stat. 1104

    Amended · 26 U.S.C. § 7431(b)

    Pub. L. 105–35, § 3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 105–35, § 3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:

    “(b) No Liability for Good Faith but Erroneous Interpretation.—No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103.”

    Enacted provision · exact public law section
    (c) No Damages for Inspection Requested by Taxpayer.— Subsection (b) of section 7431 of such Code is amended to read as follows: “(b) Exceptions.— No liability shall arise under this section with respect to any inspection or disclosure— “(1) which results from a good faith, but erroneous, interpretation of section 6103, or “(2) which is requested by the taxpayer.”.

  6. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(d)(1) · 111 Stat. 1104

    1. Inserted · 26 U.S.C. § 7431(c)(1)

      Pub. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i)

    2. Substituted · 26 U.S.C. § 7431(c)(1)

      Pub. L. 105–35, § 3(d)(1), (2), substituted “willful inspection or disclosure or an inspection or disclosure” for “willful disclosure or a disclosure” in subpar. (B)(ii)

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i) and substituted “willful inspection or disclosure or an inspection or disclosure” for “willful disclosure or a disclosure” in subpar. (B)(ii).

    Enacted provision · exact public law section
    (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 7431 of such Code are each amended by inserting “inspection or” before “disclosure”.

  7. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(d)(1) · 111 Stat. 1104

    Inserted · 26 U.S.C. § 7431(d)

    Pub. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”.

    Enacted provision · exact public law section
    (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 7431 of such Code are each amended by inserting “inspection or” before “disclosure”.

  8. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(b) · 111 Stat. 1104

    Redesignated · 26 U.S.C. § 7431(e)

    Pub. L. 105–35, § 3(b), added subsec. (e). Former subsec. (e) redesignated (f)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 105–35, § 3(b), added subsec. (e). Former subsec. (e) redesignated (f).

    Enacted provision · exact public law section
    (b) Notification of Unlawful Inspection or Disclosure.— Section 7431 of such Code is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection: “(e) Notification of Unlawful Inspection and Disclosure.— If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of— “(1) paragraph (1) or (2) of section 7213(a), “(2) section 7213A(a), or “(3) subparagraph (B) of section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.”.

  9. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(b) · 111 Stat. 1104

    1. Redesignated · 26 U.S.C. § 7431(f)

      Pub. L. 105–35, § 3(b), (d)(3), redesignated subsec. (e) as (f)

    2. Amended · 26 U.S.C. § 7431(f)

      Pub. L. 105–35, § 3(b), (d)(3), amended it generally. Prior to amendment, subsec. (f) read as follows:

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 105–35, § 3(b), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec. (f) read as follows:

    “(f) Return; Return Information.—For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms in section 6103(b).”

    Enacted provision · exact public law section
    (b) Notification of Unlawful Inspection or Disclosure.— Section 7431 of such Code is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection: “(e) Notification of Unlawful Inspection and Disclosure.— If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of— “(1) paragraph (1) or (2) of section 7213(a), “(2) section 7213A(a), or “(3) subparagraph (B) of section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.”.

  10. Taxpayer Browsing Protection Act

    Pub. L. 105–35 § 3(b) · 111 Stat. 1104

    1. Redesignated · 26 U.S.C. § 7431(g)

      Pub. L. 105–35, § 3(b), (d)(6), redesignated subsec. (f) as (g)

    2. Substituted · 26 U.S.C. § 7431(g)

      Pub. L. 105–35, § 3(b), (d)(6), substituted “any inspection or use” for “any use” in par. (2)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 105–35, § 3(b), (d)(6), redesignated subsec. (f) as (g) and substituted “any inspection or use” for “any use” in par. (2).

    Enacted provision · exact public law section
    (b) Notification of Unlawful Inspection or Disclosure.— Section 7431 of such Code is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection: “(e) Notification of Unlawful Inspection and Disclosure.— If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of— “(1) paragraph (1) or (2) of section 7213(a), “(2) section 7213A(a), or “(3) subparagraph (B) of section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.”.

  11. Pub. L. 105–34 § 1205(c)(2) · 111 Stat. 788

    Added · 26 U.S.C. § 7431(g)

    Pub. L. 105–34, § 1205(c)(2), added subsec. (g) relating to special rule for information obtained under section 6103(k)(8)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 105–34, § 1205(c)(2), added subsec. (g) relating to special rule for information obtained under section 6103(k)(8).

    Enacted provision · exact public law section
    (2) Section 7431 (relating to civil damages for unauthorized disclosure of returns and return information) is amended by adding at the end the following new subsection: “(g) Special Rule for Information Obtained Under Section 6103(k)(8).— For purposes of this section, any reference to section 6103 shall be treated as including a reference to section 6311(e).”.

  12. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3101(f) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7431(c)(2)

    Pub. L. 105–206, § 3101(f), substituted “, plus” for the period at end

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 105–206, § 3101(f), substituted “, plus” for the period at end.

    Enacted provision · exact public law section
    (f) Award of Attorneys Fees in Unauthorized Inspection and Disclosure Cases.— Section 7431(c) (relating to damages) is amended by striking the period at the end of paragraph (2) and inserting “, plus”, and by adding at the end the following new paragraph: “(3) in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).”.

  13. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3101(f) · 112 Stat. 685

    Added · 26 U.S.C. § 7431(c)(3)

    Pub. L. 105–206, § 3101(f), added par. (3)

    Source evidence

    Code amendment note
    Subsec. (c)(3). Pub. L. 105–206, § 3101(f), added par. (3).

    Enacted provision · exact public law section
    (f) Award of Attorneys Fees in Unauthorized Inspection and Disclosure Cases.— Section 7431(c) (relating to damages) is amended by striking the period at the end of paragraph (2) and inserting “, plus”, and by adding at the end the following new paragraph: “(3) in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).”.

  14. Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 6012(b)(3) · 112 Stat. 685

    1. Redesignated · 26 U.S.C. § 7431(g); 26 U.S.C. § 7431(h)

      Pub. L. 105–206, § 6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h)

    2. Substituted · 26 U.S.C. § 7431(g); 26 U.S.C. § 7431(h)

      Pub. L. 105–206, § 6012(b)(3), substituted “(9)” for “(8)” in heading

    Source evidence

    Code amendment note
    Subsecs. (g), (h). Pub. L. 105–206, § 6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h), and substituted “(9)” for “(8)” in heading.

    Enacted provision · exact public law section
    (3) Subsection (g) of section 7431 of the 1986 Code added by section 1205 of the 1997 Act is redesignated as subsection (h) and is amended by striking “(8)” in the heading and inserting “(9)”.

  15. Pub. L. 109–280 title XII § 1224(b)(7) · 120 Stat. 780

    Amended · 26 U.S.C. § 7431(a)(2)

    Pub. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress

    Source evidence

    Code amendment note
    Subsec. (a)(2). Pub. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

    Enacted provision · exact public law section
    (7) Paragraph (2) of section 7431(a) is amended by inserting “or in violation of section 6104(c)” after “6103”.

  16. Taxpayer First Act

    Pub. L. 116–25 title III § 3002(a) · 133 Stat. 981

    Inserted · 26 U.S.C. § 7431(e)

    Pub. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.”

    Enacted provision · exact public law section
    (a) In General.— Subsection (e) of section 7431 is amended by adding at the end the following new sentences: “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.”.

    Effective date note
    Pub. L. 116–25, title III, § 3002(b), July 1, 2019, 133 Stat. 1015, provided that: “The amendment made by this section [amending this section] shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act [July 1, 2019].”

21 of 21 references resolved to an enrolled provision

Editorial Notes

Prior Provisions

A prior section 7431 was renumbered section 7437 of this title.

Amendments1983–2019 · 5 rounds

2019

Subsec. (e). Pub. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.”

2006

Subsec. (a)(2). Pub. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

1998

Subsec. (c)(2). Pub. L. 105–206, § 3101(f), substituted “, plus” for the period at end.

Subsec. (c)(3). Pub. L. 105–206, § 3101(f), added par. (3).

Subsecs. (g), (h). Pub. L. 105–206, § 6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h), and substituted “(9)” for “(8)” in heading.

1997

Pub. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline.

Subsec. (a)(1), (2). Pub. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in headings and “inspects or discloses” for “discloses” in text.

Subsec. (b). Pub. L. 105–35, § 3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:

“(b) No Liability for Good Faith but Erroneous Interpretation.—No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103.”

Subsec. (c)(1). Pub. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i) and substituted “willful inspection or disclosure or an inspection or disclosure” for “willful disclosure or a disclosure” in subpar. (B)(ii).

Subsec. (d). Pub. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”.

Subsec. (e). Pub. L. 105–35, § 3(b), added subsec. (e). Former subsec. (e) redesignated (f).

Subsec. (f). Pub. L. 105–35, § 3(b), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec. (f) read as follows:

“(f) Return; Return Information.—For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms in section 6103(b).”

Subsec. (g). Pub. L. 105–35, § 3(b), (d)(6), redesignated subsec. (f) as (g) and substituted “any inspection or use” for “any use” in par. (2).

Pub. L. 105–34, § 1205(c)(2), added subsec. (g) relating to special rule for information obtained under section 6103(k)(8).

1983

Subsec. (f). Pub. L. 98–67 added subsec. (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Pub. L. 116–25, title III, § 3002(b), , 133 Stat. 1015, provided that: “The amendment made by this section [amending this section] shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act [].”

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–280 effective , but not applicable to requests made before such date, see section 1224(c) of Pub. L. 109–280, set out as a note under section 6103 of this title.

Effective Date of 1998 Amendment

Amendment by section 3101(f) of Pub. L. 105–206 applicable to costs incurred more than 180 days after , see section 3101(g) of Pub. L. 105–206, set out as a note under section 7430 of this title.

Amendment by section 6012(b)(3) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendments

Pub. L. 105–35, § 3(e), , 111 Stat. 1106, provided that: “The amendments made by this section [amending this section] shall apply to inspections and disclosures occurring on and after the date of the enactment of this Act [].”

Amendment by Pub. L. 105–34 effective on the day 9 months after , see section 1205(d) of Pub. L. 105–34, set out as a note under section 6103 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 98–67 effective , see section 110(c) of Pub. L. 98–67, set out as a note under section 31 of this title.

Effective Date

Pub. L. 97–248, title III, § 357(c), , 96 Stat. 646, provided that: “The amendments made by this section [enacting this section and repealing section 7217 of this title] shall apply with respect to disclosures made after the date of enactment of this Act [].”

Credits

1982–2019 · 7 acts
  1. 1982Added Pub. L. 97–248, title III, § 357(a), , 96 Stat. 645
  2. 1983amended Pub. L. 98–67, title I, § 104(b), , 97 Stat. 379
  3. 1997Pub. L. 105–34, title XII, § 1205(c)(2), , 111 Stat. 998
  4. 1997Pub. L. 105–35, § 3(a)–(d)(4), (6), , 111 Stat. 1105, 1106
  5. 1998Pub. L. 105–206, title III, § 3101(f), title VI, § 6012(b)(3), , 112 Stat. 729, 819
  6. 2006Pub. L. 109–280, title XII, § 1224(b)(7), , 120 Stat. 1093
  7. 2019Pub. L. 116–25, title III, § 3002(a), , 133 Stat. 1015.
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(Added Pub. L. 97–248, title III, § 357(a), , 96 Stat. 645; amended Pub. L. 98–67, title I, § 104(b), , 97 Stat. 379; Pub. L. 105–34, title XII, § 1205(c)(2), , 111 Stat. 998; Pub. L. 105–35, § 3(a)–(d)(4), (6), , 111 Stat. 1105, 1106; Pub. L. 105–206, title III, § 3101(f), title VI, § 6012(b)(3), , 112 Stat. 729, 819; Pub. L. 109–280, title XII, § 1224(b)(7), , 120 Stat. 1093; Pub. L. 116–25, title III, § 3002(a), , 133 Stat. 1015.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s7431