§ 7213 Unauthorized disclosure of information

OLRC 119-134 · eCFR 2026-10-19 · 29 amending Acts · cited by 5 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 29 Acts · From 1939 Code § 55 · § 511 · § 4047(a)(1)

1954195819601976197819801982198419881989199019961997199820022003200620102013201620192020(a) Returns and return information(b) Disclosure of operations of manufacturer or producer(c) Disclosures by certain delegates of Secretary(d) Disclosure of software(e) Cross references
Connections Cited by 5 · Cites 5
§ 7213 Unauthorized disclosure of information

(a) Returns and return information

Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455, § 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.
Cited by 3

    (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.

    Amended 1978
    • 1978 Pub. L. 95-600 Pub. L. 95–600, § 701(bb)(6)(A), inserted “willfully” before “to disclose”.
    Cited by 4

      (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)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (13), (14), or (15), (l)(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or (21) 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.

      Amended 1978, 1980, 1982, 1984, 1988, 1989, 1990, 1996, 1997, 2002, 2003, 2006, 2010, 2013, 2016, 2019, 2020
      • 2020 Pub. L. 116-260 Pub. L. 116–260, div. N, § 283(b)(2)(C), and div. FF, § 102(b)(2)(C), amended par. (2) identically, substituting “(k)(10), (13), (14), or (15)” for “(k)(10), (13), or (14)”.
      • 2019 Pub. L. 116-25 Pub. L. 116–25, § 2003(c)(2)(B), substituted “, (13), or (14)” for “or (13)”.
      • 2019 Pub. L. 116-25 Pub. L. 116–25, § 1405(a)(2)(B), substituted “(k)(10) or (13)” for “(k)(10)”.
      • 2016 Pub. L. 114-184 Pub. L. 114–184 substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)”.
      • 2013 Pub. L. 112-240 Pub. L. 112–240 inserted “(k)(10),” before “(l)(6),”.
      • 2010 Pub. L. 111-148 Pub. L. 111–148 substituted “(20), or (21)” for “or (20)”.
      • 2006 Pub. L. 109-280 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 Pub. L. 108-173 Pub. L. 108–173, § 811(c)(2)(C), substituted “(19), or (20)” for “or (19)”.
      • 2003 Pub. L. 108-173 Pub. L. 108–173, § 105(e)(4), substituted “(16), or (19)” for “or (16)”.
      • 2002 Pub. L. 107-134 Pub. L. 107–134 substituted “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.
      • 1997 Pub. L. 105-35 Pub. L. 105–35 inserted “(5),” after “(m)(2), (4),”.
      • 1997 Pub. L. 105-33 Pub. L. 105–33 substituted “(15), or (16)” for “or (15),”.
      • 1996 Pub. L. 104-168 Pub. L. 104–168 substituted “(12), or (15)” for “or (12)”.
      • 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “(6), or (7)” for “or (6)”.
      • 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “(10), or (12)” for “or (10)”.
      • 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “(m)(2), (4), or (6)” for “(m)(2) or (4)”.
      • 1988 Pub. L. 100-485 Pub. L. 100–485 substituted “(9), or (10)” for “(9), (10), or (11)”.
      • 1984 Pub. L. 98-378 Pub. L. 98–378 substituted “(10), or (11)” for “or (10)”.
      • 1984 Pub. L. 98-369 Pub. L. 98–369, § 2653(b)(4), substituted “(9), or (10)” for “or (9)”.
      • 1984 Pub. L. 98-369 Pub. L. 98–369, § 453(b)(4), substituted “(7), (8), or (9)” for “(7), or (8)”.
      • 1982 Pub. L. 97-365 Pub. L. 97–365 substituted “(m)(2) or (4)” for “(m)(4)”.
      • 1982 Pub. L. 97-248 Pub. L. 97–248 inserted “(i)(3)(B)(i),” after “under subsection (d),”.
      • 1980 Pub. L. 96-611 Pub. L. 96–611, § 11(a)(4)(A), substituted “(l)(6), (7), or (8)” for “(l)(6) or (7)”.
      • 1980 Pub. L. 96-499 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”.
      • 1980 Pub. L. 96-265 Pub. L. 96–265, § 408(a)(2)(D), as amended by Pub. L. 96–611, § 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)”.
      • 1980 Pub. L. 96-249 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 Pub. L. 95-600 Pub. L. 95–600, § 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)”.
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        (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.

        Amended 1978
        • 1978 Pub. L. 95-600 Pub. L. 95–600, § 701(bb)(6)(B), substituted “thereafter willfully to” for “to thereafter”.
        Cited by 2

          (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.

          Amended 1978
          • 1978 Pub. L. 95-600 Pub. L. 95–600, § 701(bb)(6)(C), inserted “willfully” before “to offer”.
          Cited by 3

            (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.

            Amended 1978
            • 1978 Pub. L. 95-600 Pub. L. 95–600, § 701(bb)(6)(A), inserted “willfully” before “to disclose”.

            (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).

            Amended 1958, 1976
            • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1202(d), redesignated subsec. (d) as (c). Former subsec. (c), covering offenses relating to the reproduction of documents, was struck out.
            • 1958 Pub. L. 85-866 Pub. L. 85–866 added subsec. (c) and redesignated former subsec. (c) as (d).
            Cited by 1

              (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.

              Amended 1958, 1960, 1976, 1998
              • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (d) and redesignated former subsec. (d) as (e).
              • 1976 Pub. L. 94-455 Pub. L. 94–455, § 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 Pub. L. 86-778 Pub. L. 86–778 added subsec. (d) and redesignated former subsec. (d) as (e).
              • 1958 Pub. L. 85-866 Pub. L. 85–866 added subsec. (c) and redesignated former subsec. (c) as (d).

              (e) Cross references

              Amended 1960, 1976, 1998
              • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (d) and redesignated former subsec. (d) as (e).
              • 1976 Pub. L. 94-455 Pub. L. 94–455, § 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 Pub. L. 86-778 Pub. L. 86–778 added subsec. (d) and redesignated former subsec. (d) as (e).

              (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.