Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7431&num=0&edition=prelim
Timestamp: 2020-07-16 13:59:13
Document Index: 131371207

Matched Legal Cases: ['§ 7431', '§357', '§104', '§1205', '§3', '§3101', '§6012', '§1224', '§3002', '§3101', '§3', '§3002', '§3', '§357']

[USC02] 26 USC 7431: Civil damages for unauthorized inspection or disclosure of returns and return information
<< Previous TITLE 26 / Subtitle F / CHAPTER 76 / Subchapter B / § 7431 Next >>
26 USC 7431: Civil damages for unauthorized inspection or disclosure of returns and return information Text contains those laws in effect on July 15, 2020
No liability shall arise under this section with respect to any inspection or disclosure-
In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of-
If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer's return or return information in violation of-
(Added Pub. L. 97–248, title III, §357(a), Sept. 3, 1982, 96 Stat. 645 ; amended Pub. L. 98–67, title I, §104(b), Aug. 5, 1983, 97 Stat. 379 ; Pub. L. 105–34, title XII, §1205(c)(2), Aug. 5, 1997, 111 Stat. 998 ; Pub. L. 105–35, §3(a)–(d)(4), (6), Aug. 5, 1997, 111 Stat. 1105 , 1106; Pub. L. 105–206, title III, §3101(f), title VI, §6012(b)(3), July 22, 1998, 112 Stat. 729 , 819; Pub. L. 109–280, title XII, §1224(b)(7), Aug. 17, 2006, 120 Stat. 1093 ; Pub. L. 116–25, title III, §3002(a), July 1, 2019, 133 Stat. 1015 .)
2019-Subsec. (e). Pub. L. 116–25 inserted at end of concluding provisions "The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee's unauthorized inspection or disclosure of the taxpayer's return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination."
2006-Subsec. (a)(2). Pub. L. 109–280, which directed insertion of "or in violation of section 6104(c)" after "6103" in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
1998-Subsec. (c)(2). Pub. L. 105–206, §3101(f), substituted ", plus" for the period at end.
1997-Pub. L. 105–35, §3(d)(4), inserted "inspection or" before "disclosure" in section catchline.
"(b) No Liability for Good Faith but Erroneous Interpretation.-No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103."
"(f) Return; Return Information.-For purposes of this section, the terms 'return' and 'return information' have the respective meanings given such terms in section 6103(b)."
1983-Subsec. (f). Pub. L. 98–67 added subsec. (f).
Pub. L. 116–25, title III, §3002(b), July 1, 2019, 133 Stat. 1015 , provided that: "The amendment made by this section [amending this section] shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act [July 1, 2019]."
Pub. L. 105–35, §3(e), Aug. 5, 1997, 111 Stat. 1106 , provided that: "The amendments made by this section [amending this section] shall apply to inspections and disclosures occurring on and after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 97–248, title III, §357(c), Sept. 3, 1982, 96 Stat. 646 , provided that: "The amendments made by this section [enacting this section and repealing section 7217 of this title] shall apply with respect to disclosures made after the date of enactment of this Act [Sept. 3, 1982]."