# 26 U.S.C. § 7213A: Unauthorized inspection of returns or return information

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7213A>. Cite pinpoints as 26 U.S.C. § 7213A(a)(1).

## § 7213A(a) Prohibitions

**§ 7213A(a)(1) Federal employees and other persons.** It shall be unlawful for—

**§ 7213A(a)(1)(A)** any officer or employee of the United States, or

**§ 7213A(a)(1)(B)** any person described in subsection (l)(18) or (n) of section 6103 or an officer or employee of any such person,

willfully to inspect, except as authorized in this title, any return or return information.

**§ 7213A(a)(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) or under section 6104(c).

## § 7213A(b) Penalty

**§ 7213A(b)(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.

**§ 7213A(b)(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.

## § 7213A(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).

## Connections

Cites: § 6103 Confidentiality and disclosure of returns and return information; § 6104 Publicity of information required from certain exempt organizations and certain trusts; § 7213 Unauthorized disclosure of information

Cited by: § 7431 Civil damages for unauthorized inspection or disclosure of returns and return information

## Amendments

- 1997-08-05: [Pub. L. 105-35](/26/act/105-35.md), 111 Stat. 1104
- 2002-08-06: [Pub. L. 107-210](/26/act/107-210.md), 116 Stat. 961
- 2006-08-17: [Pub. L. 109-280](/26/act/109-280.md), 120 Stat. 1093