Source: http://www.law.cornell.edu/uscode/text/26/7217?quicktabs_8=1
Timestamp: 2013-05-20 04:29:48
Document Index: 489356205

Matched Legal Cases: ['§ 7217', '§ 7217', '§ 7217', '§ 1105', '§ 1202', '§ 701', '§ 357', '§ 1105']

26 USC § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 75 › Subchapter A › Part I › § 7217	prevnext
26 USC § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
Prohibition It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.
Reporting requirement Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration.
Exceptions Subsection (a) shall not apply to any written request made—
Penalty Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
Applicable person For purposes of this section, the term “applicable person” means—
(Added Pub. L. 105–206, title I, § 1105(a),July 22, 1998, 112 Stat. 711.)
A prior section 7217, added Pub. L. 94–455, title XII, § 1202(e)(1),Oct. 4, 1976, 90 Stat. 1687; amended Pub. L. 95–600, title VII, § 701(bb)(7),Nov. 6, 1978, 92 Stat. 2923, related to civil damages for unauthorized disclosure of returns and return information, prior to repeal by Pub. L. 97–248, title III, § 357(b)(1), (c),Sept. 3, 1982, 96 Stat. 646, applicable with respect to disclosures made after Sept. 3, 1982.
Pub. L. 105–206, title I, § 1105(c),July 22, 1998, 112 Stat. 711, provided that: “The amendments made by this section [enacting this section] shall apply to requests made after the date of the enactment of this Act [July 22, 1998].”