Personal Tax Information Protection Act

Bill: 113-hr-3762
Sponsor: full_name: Rep. Posey, Bill [R-FL-8]
Introduced: 2013-12-12
Policy area: Government Operations and Politics
Subjects: Civil actions and liability

Federal officials

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Government information and archives

Legal fees and court costs

Right of privacy

Tax administration and collection, taxpayers
Latest action: action_date: 2014-01-27
text: Referred to the Subcommittee on the Constitution and Civil Justice.

Summaries:
action_date: 2013-12-12
action_desc: Introduced in House
text: <p>Personal Tax Information Protection Act - Makes it unlawful for any officer or employee of the federal government to: (1) willfully make an unauthorized disclosure of personally identifiable covered information, or (2) conspire to make an unauthorized disclosure. Defines "personally identifiable covered information" as return, return information, and taxpayer return information unless the disclosure of such information is authorized by law. </p> <p>Makes any person who violates this Act or&nbsp;who willfully aids, abets, counsels, induces, or procures such a violation&nbsp;liable to any person whose personally identifiable covered information has been disclosed. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3762 IN THE HOUSE OF REPRESENTATIVES December 12, 2013 Mr. Posey introduced the following bill; which was referred to the Committee on Oversight and Government Reform , 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 impose penalties for the unauthorized disclosure of personal tax information by Federal employees.

1. Short title This Act may be cited as the Personal Tax Information Protection Act . 2. Unauthorized disclosure of personally identifiable covered information (a) Liability for Certain Acts (1) In general It shall be unlawful for any officer or employee of the United States— (A) willfully to make an unauthorized disclosure of personally identifiable covered information; or (B) to conspire to commit a violation of subparagraph (A). (2) Penalty (A) In general Any violation of paragraph (1) shall be subject to a penalty of not more than the greatest of— (i) the penalty specified in the law setting forth the offense which covers a violation of paragraph (1), or (ii) the penalty set forth in subparagraph (B). (B) Uniform penalty The penalty set forth in this subparagraph is a felony punishable upon conviction by— (i) a fine in any amount not exceeding $100,000 for each such violation and imprisonment of not more than 7 years, (ii) the costs of prosecution, and (iii) dismissal from office or discharge from employment. (C) Forfeiture of annuities and retired 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 employee, as defined by section 2105 of title 5, United States Code. (3) Personally identifiable covered information The term personally identifiable covered 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 information, and taxpayer return information is authorized to be disclosed under a provision of law. 3. Private right of action (a) In general Any person who violates section 2 of this Act or who willfully aids, abets, counsels, induces, 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 defendant is found, resides, or transacts business, or in the judicial 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 inhabitant or wherever the defendant may be found.