[Congressional Record Volume 142, Number 64 (Thursday, May 9, 1996)]
[Senate]
[Pages S4946-S4947]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                     THE TAXPAYER BILL OF RIGHTS 2

                                 ______


                        GLENN AMENDMENT NO. 3962

  (Ordered to lie on the table.)
  Mr. GLENN submitted an amendment intended to be proposed by him to 
the bill (H.R. 2337) to amend the Internal Revenue Code of 1986 to 
provide for increased taxpayer protections; as follows:

       At the end of title XII, insert the following new section:

[[Page S4947]]

     SEC. 1212. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS 
                   OR TAX RETURN INFORMATION.

       (a) In General.--Part I of subchapter A of chapter 75 
     (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) or (12), 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 
     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 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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