I 

113TH CONGRESS 

1ST SESSION H. R. 2557 

To amend the Internal Revenue Code of 1986 to make imprisonment mandatory for unauthorized disclosure of returns and return information, unauthorized inspection of returns or return information, and willful oppression under color of law by officers and employees of the United States, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 27, 2013 

Mr. SAM JOHNSON of Texas introduced the following bill; which was referred 

to the Committee on Ways and Means, and in addition to the Committee 

on the Judiciary, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

imprisonment mandatory for unauthorized disclosure of 

returns and return information, unauthorized inspection 

of returns or return information, and willful oppression 

under color of law by officers and employees of the 

United States, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Imprisonment for Tax 

3 Targeting of Americans Act of 2013’’. 

4 SEC. 2. MANDATORY FINES, IMPRISONMENT, AND COSTS OF 

5 PROSECUTION FOR UNAUTHORIZED DISCLO6 SURE OF RETURNS AND RETURN INFORMA7 TION. 

8 (a) FEDERAL EMPLOYEES AND OTHER PERSONS.— 

9 The second sentence of section 7213(a)(1) of the Internal 

10 Revenue Code of 1986 is amended by striking ‘‘a fine’’ 

11 and all that follows through ‘‘or both’’ and inserting ‘‘a 

12 fine in accordance with title 18, United States Code, and 

13 imprisonment of 5 years’’. 

14 (b) STATE AND OTHER EMPLOYEES.—The second 

15 sentence of section 7213(a)(2) of such Code is amended 

16 by striking ‘‘a fine’’ and all that follows through ‘‘or both’’ 

17 and inserting ‘‘a fine in accordance with title 18, United 

18 States Code, and imprisonment of 5 years’’. 

19 (c) OTHER PERSONS.—The second sentence of sec20 tion 7213(a)(3) of such Code is amended by striking ‘‘a 

21 fine’’ and all that follows through ‘‘or both’’ and inserting 

22 ‘‘a fine in accordance with title 18, United States Code, 

23 and imprisonment of 5 years’’. 

24 (d) SOLICITATION.—The second sentence of section 

25 7213(a)(4) of such Code is amended by striking ‘‘a fine’’ 

26 and all that follows through ‘‘or both’’ and inserting ‘‘a 


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1 fine in accordance with title 18, United States Code, and 

2 imprisonment of 5 years’’. 

3 (e) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to violations occurring after the 

5 date of the enactment of this Act. 

6 SEC. 3. MANDATORY FINES, IMPRISONMENT, AND COSTS OF 

7 PROSECUTION FOR UNAUTHORIZED INSPEC8 TION OF RETURNS OR RETURN INFORMA9 TION. 

10 (a) IN GENERAL.—Paragraph (1) of section 

11 7213A(b) of the Internal Revenue Code of 1986 is amend12 ed by striking ‘‘a fine’’ and all that follows through ‘‘or 

13 both’’ and inserting ‘‘a fine in accordance with title 18, 

14 United States Code, and imprisonment of 5 years’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 subsection (a) shall apply to violations occurring after the 

17 date of the enactment of this Act. 

18 SEC. 4. MANDATORY FINE AND IMPRISONMENT FOR WILL19 FUL OPPRESSION UNDER COLOR OF LAW BY 

20 OFFICERS AND EMPLOYEES OF THE UNITED 

21 STATES. 

22 (a) IN GENERAL.—The first sentence of section 

23 7214(a) of the Internal Revenue Code of 1986 is amended 

24 by striking ‘‘or both’’ and inserting ‘‘, or both, and in the 

25 case of willful oppression under color of law, shall be fined 


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1 in accordance with title 18, United States Code, and im2 prisoned not more than 5 years’’. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 subsection (a) shall apply to offenses occurring after the 

5 date of the enactment of this Act. 

Æ 


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