Imprisonment for Tax Targeting of Americans Act of 2013

Bill: 113-hr-2557
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2013-06-27
Policy area: Taxation
Subjects: Criminal procedure and sentencing

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Right of privacy

Tax administration and collection, taxpayers
Latest action: action_date: 2013-07-15
text: Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Summaries:
action_date: 2013-06-27
action_desc: Introduced in House
text: <p>Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2557 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. Short title This Act may be cited as the Imprisonment for Tax Targeting of Americans Act of 2013 . 2. Mandatory fines, imprisonment, and costs of prosecution for unauthorized disclosure of returns and return information (a) Federal employees and other persons The second sentence of section 7213(a)(1) of the Internal Revenue Code of 1986 is amended by striking a fine and all that follows through or both and inserting a fine in accordance with title 18, United States Code, and imprisonment of 5 years . (b) State and other employees The second sentence of section 7213(a)(2) of such Code is amended by striking a fine and all that follows through or both and inserting a fine in accordance with title 18, United States Code, and imprisonment of 5 years . (c) Other persons The second sentence of section 7213(a)(3) of such Code is amended by striking a fine and all that follows through or both and inserting a fine in accordance with title 18, United States Code, and imprisonment of 5 years . (d) Solicitation The second sentence of section 7213(a)(4) of such Code is amended by striking a fine and all that follows through or both and inserting a fine in accordance with title 18, United States Code, and imprisonment of 5 years . (e) Effective date The amendments made by this section shall apply to violations occurring after the date of the enactment of this Act. 3. Mandatory fines, imprisonment, and costs of prosecution for unauthorized inspection of returns or return information (a) In general Paragraph (1) of section 7213A(b) of the Internal Revenue Code of 1986 is amended by striking a fine and all that follows through or both and inserting a fine in accordance with title 18, United States Code, and imprisonment of 5 years . (b) Effective date The amendment made by subsection (a) shall apply to violations occurring after the date of the enactment of this Act. 4. Mandatory fine and imprisonment for willful oppression under color of law by officers and employees of the United States (a) In general The first sentence of section 7214(a) of the Internal Revenue Code of 1986 is amended by striking or both and inserting , or both, and in the case of willful oppression under color of law, shall be fined in accordance with title 18, United States Code, and imprisoned not more than 5 years . (b) Effective date The amendment made by subsection (a) shall apply to offenses occurring after the date of the enactment of this Act.