[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1226 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1226

To amend the Internal Revenue Code of 1986 to prevent the unauthorized 
          inspection of tax returns or tax return information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 8, 1997

    Mr. Archer (for himself, Ms. Dunn, Mr. Rangel, Mrs. Johnson of 
 Connecticut, Mr. Coyne, Mr. Thomas, Mr. Herger, Mr. Camp, Mr. Ensign, 
Mr. Hayworth, Mr. Weller, Mrs. Kennelly of Connecticut, Mr. Levin, Mr. 
     Kleczka, Mr. Lewis of Georgia, Mr. Neal of Massachusetts, Mr. 
 Jefferson, Mr. Tanner, Mrs. Thurman, and Mr. Portman) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to prevent the unauthorized 
          inspection of tax returns or tax return information.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX 
              RETURN INFORMATION.

    (a) In General.--Part I of subchapter A of chapter 75 of the 
Internal Revenue Code of 1986 (relating to crimes, other offenses, and 
forfeitures) is amended by adding after section 7213 the following new 
section:

``SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    ``(a) Prohibitions.--
            ``(1) Federal employees and other persons.--It shall be 
        unlawful for--
                    ``(A) any officer or employee of the United States, 
                or
                    ``(B) any person described in section 6103(n) or an 
                officer or employee of any such person,
        willfully to inspect, except as authorized in this title, any 
        return or return information.
            ``(2) State and other employees.--It shall be unlawful for 
        any person (not described in paragraph (1)) willfully to 
        inspect, except as authorized in this title, any return or 
        return information acquired by such person or another person 
        under a provision of section 6103 referred to in section 
        7213(a)(2).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be punishable upon conviction by a fine in any amount not 
        exceeding $1,000, or imprisonment of not more than 1 year, or 
        both, together with the costs of prosecution.
            ``(2) Federal officers or employees.--An officer or 
        employee of the United States who is convicted of any violation 
        of subsection (a) shall, in addition to any other punishment, 
        be dismissed from office or discharged from employment.
    ``(c) Definitions.--For purposes of this section, the terms 
`inspect', `return', and `return information' have the respective 
meanings given such terms by section 6103(b).''
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(5),'' after ``(m)(2), (4),''.
            (2) The table of sections for part I of subchapter A of 
        chapter 75 of such Code 1986 is amended by inserting after the 
        item relating to section 7213 the following new item:

                              ``Sec. 7213A. Unauthorized inspection of 
                                        returns or return 
                                        information.''
    (c) Effective Date.--The amendments made by this section shall 
apply to violations occurring on and after the date of the enactment of 
this Act.
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