Cases: Kirby Developments LLC v. XPO Global Forwarding, Inc. (S.D. Ohio 2019)
Forms: Form 1040; Form 1040A; Form 1040EZ; Form 1040NR
Final rules 5
(a) General rule Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—
Amended 1984, 1988, 2019
- 2019 Pub. L. 116-25 Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions.
- 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “and who knowingly or recklessly” for “and who”.
- 1984 Pub. L. 98-369 Pub. L. 98–369 struck out from introductory text “or declarations or amended declarations of estimated tax under section 6015,” after “chapter 1,” and struck out “or declaration” after “such return” in three places.
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(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
(b) Exceptions
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(1) Disclosure Subsection (a) shall not apply to a disclosure of information if such disclosure is made—
(2) Use Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.
(3) Regulations Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.
Amended 1976, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 inserted at end “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.”
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.