26 USC 7213: Federal income tax records

            
 
          Sec. 7213. Unauthorized disclosure of information
(a) Returns and return information

               (1) Federal employees and other persons

        It shall be unlawful for any officer or employee of the United 
    States or any person described in section 6103(n) (or an officer or 
    employee of any such person), or any former officer or employee, 
    willfully to disclose to any person, except as authorized in this 
    title, any return or return information (as defined in section 
    6103(b)). Any violation of this paragraph shall be a felony 
    punishable upon conviction by a fine in any amount not exceeding 
    $5,000, or imprisonment of not more than 5 years, or both, together 
    with the costs of prosecution, and if such offense is committed by 
    any officer or employee of the United States, he shall, in addition 
    to any other punishment, be dismissed from office or discharged from 
    employment upon conviction for such offense.

                    (2) State and other employees

        It shall be unlawful for any person (not described in paragraph 
    (1)) willfully to disclose to any person, except as authorized in 
    this title, any return or return information (as defined in section 
    6103(b)) acquired by him or another person under subsection (d), 
    (i)(3)(B)(i) or (7)(A)(ii), (l)(6), (7), (8), (9), (10), (12), (15), 
    (16), (19), or (20) or (m)(2), (4), (5), (6), or (7) of section 6103 
    or under section 6104(c). Any violation of this paragraph shall be a 
    felony punishable by a fine in any amount not exceeding $5,000, or 
    imprisonment of not more than 5 years, or both, together with the 
    costs of prosecution.

                          (3) Other persons

        It shall be unlawful for any person to whom any return or return 
    information (as defined in section 6103(b)) is disclosed in a manner 
    unauthorized by this title thereafter willfully to print or publish 
    in any manner not provided by law any such return or return 
    information. Any violation of this paragraph shall be a felony 
    punishable by a fine in any amount not exceeding $5,000, or 
    imprisonment of not more than 5 years, or both, together with the 
    costs of prosecution.

                          (4) Solicitation

        It shall be unlawful for any person willfully to offer any item 
    of material value in exchange for any return or return information 
    (as defined in section 6103(b)) and to receive as
    a result of such solicitation any such return or return information. 
    Any violation of this paragraph shall be a felony punishable by a 
    fine in any amount not exceeding $5,000, or imprisonment of not more 
    than 5 years, or both, together with the costs of prosecution.

                          (5) Shareholders

        It shall be unlawful for any person to whom a return or return 
    information (as defined in section 6103(b)) is disclosed pursuant to 
    the provisions of section 6103(e)(1)(D)(iii) willfully to disclose 
    such return or return information in any manner not provided by law. 
    Any violation of this paragraph shall be a felony punishable by a 
    fine in any amount not to exceed $5,000, or imprisonment of not more 
    than 5 years, or both, together with the costs of prosecution.

(b) Disclosure of operations of manufacturer or producer

    Any officer or employee of the United States who divulges or makes 
known in any manner whatever not provided by law to any person the 
operations, style of work, or apparatus of any manufacturer or producer 
visited by him in the discharge of his official duties 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; and the offender shall be dismissed from 
office or discharged from employment.

(c) Disclosures by certain delegates of Secretary

    All provisions of law relating to the disclosure of information, and 
all provisions of law relating to penalties for unauthorized disclosure 
of information, which are applicable in respect of any function under 
this title when performed by an officer or employee of the Treasury 
Department are likewise applicable in respect of such function when 
performed by any person who is a ``delegate'' within the meaning of 
section 7701(a)(12)(B).

(d) Disclosure of software

    Any person who willfully divulges or makes known software (as 
defined in section 7612(d)(1)) to any person in violation of section 
7612 shall be guilty of a felony and, upon conviction thereof, shall be 
fined not more than $5,000, or imprisoned not more than 5 years, or 
both, together with the costs of prosecution.

(e) Cross references

    (1) Penalties for disclosure of information by preparers of 
                                   returns

            For penalty for disclosure or use of information by 
        preparers of returns, see section 7216.

      (2) Penalties for disclosure of confidential information

            For penalties for disclosure of confidential information by 
        any officer or employee of the United States or any department 
        or agency thereof, see 18 U.S.C. 1905.

(Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85-866, title I, 
Sec. 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86-778, title I, 
Sec. 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94-455, title XII, 
Sec. 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub. L. 95-600, 
title VII, Sec. 701(bb)(1)(C), (6), Nov. 6, 1978, 92 Stat. 2922, 2923; 
Pub. L. 96-249, title I, Sec. 127(a)(2)(D), May 26, 1980, 94 Stat. 366; 
Pub. L. 96-265, title IV, Sec. 408(a)(2)(D), June 9, 1980, 94 Stat. 468, 
as amended Pub. L. 96-611, Sec. 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 
3574; Pub. L. 96-499, title III, Sec. 302(b), Dec. 5, 1980, 94 Stat. 
2604; Pub. L. 96-611, Sec. 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; 
Pub. L. 97-248, title III, Sec. 356(b)(2), Sept. 3, 1982, 96 Stat. 645; 
Pub. L. 97-365, Sec. 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L. 98-
369, div. A, title IV, Sec. 453(b)(4), div. B, title VI, 
Sec. 2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98-378, 
Sec. 21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100-485, title VII, 
Sec. 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100-647, title 
VIII, Sec. 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub. L. 101-
239, title VI, Sec. 6202(a)(1)(C), Dec. 19, 1989, 103 Stat. 2228; Pub. 
L. 101-508, title V, Sec. 5111(b)(3), Nov. 5, 1990, 104 Stat. 1388-273; 
Pub. L. 104-168, title XII, Sec. 1206(b)(5), July 30, 1996, 110 Stat. 
1473; Pub. L. 105-33, title XI, Sec. 11024(b)(8), Aug. 5, 1997, 111 
Stat. 722; Pub. L. 105-35, Sec. 2(b)(1), Aug. 5, 1997, 111 Stat. 1104; 
Pub. L. 105-206, title III, Sec. 3413(b), July 22, 1998, 112 Stat. 754; 
Pub. L. 107-134, title II, Sec. 201(c)(10), Jan. 23, 2002, 115 Stat. 
2444; Pub. L. 108-173, title I, Sec. 105(e)(4), title VIII, 
Sec. 811(c)(2)(C), Dec. 8, 2003, 117 Stat. 2167, 2369; Pub. L. 109-280, 
title XII, Sec. 1224(b)(5), Aug. 17, 2006, 120 Stat. 1093.)
                               Amendments

    2006--Subsec. (a)(2). Pub. L. 109-280, which directed insertion of 
``or under section 6104(c)'' after ``6103'' in subsec. (a)(2) of section 
7213, without specifying the act to be amended, was executed by making 
the insertion in subsec. (a)(2) of this section, which is section 7213 
of the Internal Revenue Code of 1986, to reflect the probable intent of 
Congress.
    2003--Subsec. (a)(2). Pub. L. 108-173, Sec. 811(c)(2)(C), 
substituted ``(19), or (20)'' for ``or (19)''.
    Pub. L. 108-173, Sec. 105(e)(4), substituted ``(16), or (19)'' for 
``or (16)''.
    2002--Subsec. (a)(2). Pub. L. 107-134 substituted ``(i)(3)(B)(i) or 
(7)(A)(ii),'' for ``(i)(3)(B)(i),''.
    1998--Subsecs. (d), (e). Pub. L. 105-206 added subsec. (d) and 
redesignated former subsec. (d) as (e).
    1997--Subsec. (a)(2). Pub. L. 105-35 inserted ``(5),'' after 
``(m)(2), (4),''.
    Pub. L. 105-33 substituted ``(15), or (16)'' for ``or (15),''.
    1996--Subsec. (a)(2). Pub. L. 104-168 substituted ``(12), or (15)'' 
for ``or (12)''.
    1990--Subsec. (a)(2). Pub. L. 101-508 substituted ``(6), or (7)'' 
for ``or (6)''.
    1989--Subsec. (a)(2). Pub. L. 101-239 substituted ``(10), or (12)'' 
for ``or (10)''.
    1988--Subsec. (a)(2). Pub. L. 100-647 substituted ``(m)(2), (4), or 
(6)'' for ``(m)(2) or (4)''.
    Pub. L. 100-485 substituted ``(9), or (10)'' for ``(9), (10), or 
(11)''.
    1984--Subsec. (a)(2). Pub. L. 98-378 substituted ``(10), or (11)'' 
for ``or (10)''.
    Pub. L. 98-369, Sec. 2653(b)(4), substituted ``(9), or (10)'' for 
``or (9)''.
    Pub. L. 98-369, Sec. 453(b)(4), substituted ``(7), (8), or (9)'' for 
``(7), or (8)''.
    1982--Subsec. (a)(2). Pub. L. 97-365 substituted ``(m)(2) or (4)'' 
for ``(m)(4)''.
    Pub. L. 97-248 inserted ``(i)(3)(B)(i),'' after ``under subsection 
(d),''.
    1980--Subsec. (a)(2). Pub. L. 96-611, Sec. 11(a)(4)(A), substituted 
``(l)(6), (7), or (8)'' for ``(l)(6) or (7)''.
    Pub. L. 96-499 substituted ``person (not described in paragraph 
(1))'' for ``officer, employee, or agent, or former officer, employee, 
or agent, of any State (as defined in section 6103(b)(5)), any local 
child support enforcement agency, any educational institution, or any 
State food stamp agency (as defined in section
6103(l)(7)(C)'' and ``(m)(4) of section 6103'' for ``(m)(4)(B) of 
section 6103''.
    Pub. L. 96-265, Sec. 408(a)(2)(D), as amended by Pub. L. 96-611, 
Sec. 11(a)(2)(B)(iv), substituted ``subsection (d), (l)(6), (7), or (8), 
or (m)(4)(B)'' for ``subsection (d), (l)(6) or (7), or (m)(4)(B)''.
    Pub. L. 96-249 substituted ``any educational institution, or any 
State food stamp agency (as defined in section 6103(l)(7)(C))'' for ``or 
any educational institution'' and ``subsection (d), (l)(6) or (7), or 
(m)(4)(B)'' for ``subsection (d), (l)(6), or (m)(4)(B)''.
    1978--Subsec. (a)(1). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted 
``willfully'' before ``to disclose''.
    Subsec. (a)(2). Pub. L. 95-600, Sec. 701(bb)(1)(C), (6)(A), inserted 
provision relating to educational institutions, inserted ``willfully'' 
before ``to disclose'', and substituted ``subsection (d), (l)(6), or 
(m)(4)(B) of section 6103'' for ``section 6103(d) or (l)(6)''.
    Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(6)(B), substituted 
``thereafter willfully to'' for ``to thereafter''.
    Subsec. (a)(4). Pub. L. 95-600, Sec. 701(bb)(6)(C), inserted 
``willfully'' before ``to offer''.
    Subsec. (a)(5). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted 
``willfully'' before ``to disclose''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1202(d), added pars. (3) and 
(4), redesignated former par. (3) as (5), and in pars. (1), (2), and (5) 
raised from a misdemeanor to a felony any criminal violation of the 
disclosure rules, increased from $1,000 to $5,000 and from one year 
imprisonment to five years imprisonment the maximum criminal penalties 
for an unauthorized disclosure of a return or return information, 
extended the criminal penalties to apply to unauthorized disclosures of 
any return or return information and not merely income returns and other 
financial information appearing on income returns, and extended the 
criminal penalties to apply to former Federal and State officers and to 
officers and employees of contractors having access to returns and 
return information in connection with the processing, storage, 
transmission, and reproduction of such returns and return information, 
and the programming, maintenance, etc., of equipment.
    Subsec. (c). Pub. L. 94-455, Sec. 1202(d), redesignated subsec. (d) 
as (c). Former subsec. (c), covering offenses relating to the 
reproduction of documents, was struck out.
    Subsecs. (d), (e). Pub. L. 94-455, Sec. 1202(d), (h)(3), 
redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as so 
redesignated, substituted a cross reference to section 7216 as covering 
penalties for disclosure or use of information by preparers of returns 
for a cross reference to section 6106 as covering special provisions 
applicable to returns of tax under chapter 23 (relating to Federal 
Unemployment Tax). Former subsec. (d) redesignated (c).
    1960--Subsecs. (d), (e). Pub. L. 86-778 added subsec. (d) and 
redesignated former subsec. (d) as (e).
    1958--Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and 
redesignated former subsec. (c) as (d).
                    Effective Date of 2006 Amendment

    Amendment by Pub. L. 109-280 effective Aug. 17, 2006, 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 2002 Amendment

    Amendment by Pub. L. 107-134 applicable to disclosures made on or 
after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out as a 
note under section 6103 of this title.
                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 applicable to summonses issued, and 
software acquired, after July 22, 1998, see section 3413(e)(1) of Pub. 
L. 105-206, set out as an Effective Date note under section 7612 of this 
title.
                    Effective Date of 1997 Amendments

    Section 2(c) of Pub. L. 105-35 provided that: ``The amendments made 
by this section [enacting section 7213A of this title and amending this 
section] shall apply to violations occurring on and after the date of 
the enactment of this Act [Aug. 5, 1997].''
    Amendment by Pub. L. 105-33 effective Oct. 1, 1997, except as 
otherwise provided in title XI of Pub. L. 105-33, see section 11721 of 
Pub. L. 105-33, set out as a note under section 4246 of Title 18, Crimes 
and Criminal Procedure.
                    Effective Date of 1984 Amendments

    Amendment by Pub. L. 98-378 applicable with respect to refunds 
payable under section 6402 of this title after Dec. 31, 1985, see 
section 21(g) of Pub. L. 98-378, set out as a note under section 6103 of 
this title.
    Amendment by section 453(b)(4) of Pub. L. 98-369 effective on the 
first day of the first calendar month which begins more than 90 days 
after July 18, 1984, see section 456(a) of Pub. L. 98-369, set out as an 
Effective Date note under section 5101 of this title.
    Amendment by section 2653(b)(4) of Pub. L. 98-369 applicable to 
refunds payable under section 6402 of this title after Dec. 31, 1985, 
see section 2653(c) of Pub. L. 98-369, as amended, set out as a note 
under section 6402 of this title.
                    Effective Date of 1982 Amendments

    Amendment by Pub. L. 97-365 effective Oct. 25, 1982, see section 
8(d) of Pub. L. 97-365, set out as a note under section 6103 of this 
title.
    Amendment by Pub. L. 97-248 effective on the day after Sept. 3, 
1982, see section 356(c) of Pub. L. 97-248, set out as a note under 
section 6103 of this title.
                    Effective Date of 1980 Amendments

    Section 11(a)(4)(B) of Pub. L. 96-611 provided that: ``The amendment 
made by subparagraph (A) [amending this section] shall take effect on 
December 5, 1980.''
    Amendment by Pub. L. 96-499 effective Dec. 5, 1980, see section 
302(c) of Pub. L. 96-499, set out as a note under section 6103 of this 
title.
    Amendment by Pub. L. 96-265, as amended by section 11(a)(2)(B)(iv) 
of Pub. L. 96-611, effective June 9, 1980, see section 11(a)(3) of Pub. 
L. 96-611 and section 408(a)(3) of Pub. L. 96-265, set out as notes 
under section 6103 of this title.
    Amendment by Pub. L. 96-249 effective May 26, 1980, see section 
127(a)(3) of Pub. L. 96-249, set out as a note under section 6103 of 
this title.
                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600 effective Jan. 1, 1977, see section 
701(bb)(8) of Pub. L. 95-600, set out as a note under section 6103 of 
this title.
                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section 
1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this 
title.
                    Effective Date of 1960 Amendment

    Amendment by Pub. L. 86-778 effective Sept. 13, 1960, see section 
103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of 
Title 42, The Public Health and Welfare.
                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this 
title.
   Clarification of Congressional Intent as to Scope of Amendments by 
                     Section 2653 of Pub. L. 98-369

    For provisions that nothing in amendments by section 2653 of Pub. L. 
98-369 be construed as exempting debts of corporations or any other 
category of persons from application of such amendments, with such 
amendments to extend to all Federal agencies (as defined in such 
amendments), see section 9402(b) of Pub.
L. 98-369, set out as a note under section 6402 of this title.