(1) IN GENERAL.—It shall be unlawful for any 
officer or employee of the United States— 
(A) willfully to make an unauthorized dis-
closure of personally identifiable covered infor-
mation; or 
(B) to conspire to commit a violation of 
subparagraph (A). 
(2) PENALTY.— 
(A) IN GENERAL.—Any violation of para-
graph (1) shall be subject to a penalty of not 
more than the greatest of— 
(i) the penalty specified in the law set-
ting forth the offense which covers a viola-
tion of paragraph (1), or 
(ii) the penalty set forth in subpara-
graph (B). 
(B) UNIFORM PENALTY.—The penalty set 
forth in this subparagraph is a felony punish-
able upon conviction by— 
(i) a fine in any amount not exceeding 
$100,000 for each such violation and im-
prisonment of not more than 7 years, 
(ii) the costs of prosecution, and 
(iii) dismissal from office or discharge 
from employment. 
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(C) FORFEITURE OF ANNUITIES AND RE-
TIRED PAY.—A violation of paragraph (1) shall 
be treated as an offense to which sections 8312 
and 8432(g)(5) of title 5, United States Code, 
apply. 
(b) DEFINITIONS.—For purposes of this section— 
(1) OFFICER
OF
THE
UNITED
STATES.—The 
term ‘‘officer of the United States’’ means an officer 
appointed pursuant to section 2104(a)(1)(C) of title 
5, United States Code. 
(2) EMPLOYEE OF THE UNITED STATES.—The 
term ‘‘employee of the United States’’ means an em-
ployee, as defined by section 2105 of title 5, United 
States Code. 
(3) PERSONALLY IDENTIFIABLE COVERED IN-
FORMATION.—The term ‘‘personally identifiable cov-
ered information’’ means return, return information, 
and taxpayer return information (as such terms are 
defined in section 6103(b) of the Internal Revenue 
Code of 1986) unless such return, return informa-
tion, and taxpayer return information is authorized 
to be disclosed under a provision of law. 
SEC. 3. PRIVATE RIGHT OF ACTION. 
(a) IN GENERAL.—Any person who violates section 
2 of this Act or who willfully aids, abets, counsels, induces, 
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or procures the commission of a violation of section 2 of 
this Act shall be liable to the person whose personally 
identifiable covered information was disclosed in violation 
of section 2 of this Act— 
(1) in the amount of $100,000 for each such 
violation, and 
(2) for costs of prosecution and attorney fees. 
(b) JURISDICTION; STATUTE
OF
LIMITATIONS; 
VENUE; PROCESS.—The United States district courts 
shall have exclusive jurisdiction of actions brought under 
this section. Any such action shall be brought not later 
than two years after the date the cause of action arises. 
Any action brought under subsection (a) of this section 
may be brought in any judicial district wherein the defend-
ant is found, resides, or transacts business, or in the judi-
cial district wherein any act or transaction constituting 
the violation occurs. Process in such action may be served 
in any judicial district of which the defendant is an inhab-
itant or wherever the defendant may be found. 
Æ 
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