[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 523 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                 S. 523

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 8, 1997

   Mr. Glenn introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 Privacy 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) Prohibition.--It shall be unlawful for--
            ``(1) any officer or employee of the United States or any 
        former such officer or employee,
            ``(2) any person described in section 6103(n), an officer 
        or employee of any such person, or any former such officer or 
        employee, or
            ``(3) any person described in subsection (d), (i)(3)(B)(i), 
        (l) (6), (7), (8), (9), (10), (12), or (15) or (m) (2), (4), 
        (6), or (7) of section 6103,
willfully to inspect (as defined in section 6103(b)(7)), except as 
authorized by this title, any return or return information (as defined 
in section 6103(b)).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be a misdemeanor 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.''
    (b) Conforming Amendment.--The table of sections for part I of 
subchapter A of chapter 75 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 7213 the 
following new item:

``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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