Taxpayer Browsing Protection Act
PL 105-35 (H.R.1226), enacted 08/05/1997

I l l STAT. 1104 
PUBLIC LAW 105-35—AUG. 5, 1997 
Public Law 105-35 
105th Congress 
Aug. 5, 1997 
[H.R. 1226] 
Taxpayer 
Browsing 
Protection Act. 
26 use 1 note. 
26 use 7213A. 
An Act 
To amend the Internal Revenue Code of 1986 to prevent the unauthorized inspection 
of tax returns or tax return information. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the "Taxpayer Browsing Protection 
Act". 
SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS 
OR TAX RETURN INFORMATION. 
(a) IN GENERAL.—Part I of subchapter A of chapter 75 of 
the Internal Revenue Code of 1986 (relating to crimes, other 
offenses, and forfeitures) is amended by adding after section 7213 
the following new section: 
"SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN 
INFORMATION. 
"(a) PROHIBITIONS.— 
"(1) FEDERAL EMPLOYEES AND OTHER PERSONS.—It shall 
be unlawful for— 
"(A) any officer or employee of the United States, or 
"(B) any person described in section 6103(n) or an 
officer or employee of any such person, 
willfully to inspect, except as authorized in this title, any return 
or return information. 
"(2) STATE AND OTHER EMPLOYEES.—It shall be unlawful 
for any person (not described in paragraph (1)) willfully to 
inspect, except as authorized in this title, any return or return 
information acquired by such person or another person under 
a provision of section 6103 referred to in section 7213(a)(2). 
"(b) PENALTY.— 
"(1) IN GENERAL.—^Any violation of subsection (a) shall be 
punishable upon conviction by a fine in any amount not 
exceeding $1,000, or imprisonment of not more than 1 year, 
or both, together with the costs of prosecution. 
"(2) FEDERAL OFFICERS OR EMPLOYEES.—^An officer or 
employee of the United States who is convicted of any violation 
of subsection (a) shall, in addition to any other punishment, 
be dismissed from office or discharged from employment. 
"(c) DEFINITIONS.—For purposes of this section, the terms 
'inspect', 'return', and 'return information' have the respective 
meanings given such terms by section 6103(b).". 
(b) TECHNICAL AMENDMENTS.— 
PUBLIC LAW 105-35—AUG. 5, 1997 
111 STAT. 1105 
(1) Paragraph (2) of section 7213(a) of such Code is 26USC7213. 
amended by inserting "(5)," after "(ni)(2), (4),". 
(2) The table of sections for part I of subchapter A of 
chapter 75 of such Code 1986 is amended by inserting after 
the item relating to section 7213 the following new item: 
"Sec. 7213A. Unauthorized inspection of returns or return information.". 
(c) EFFECTIVE DATE.—^The amendments made by this section 
26 use 7213 
shall apply to violations occurring on and after the date of the "«<». 
enactment of this Act. 
SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF 
RETURNS AND RETURN INFORMATION; NOTIFICATION 
OF UNLAWFUL INSPECTION OR DISCLOSURE. 
(a) 
CIVIL 
DAMAGES 
FOR 
UNAUTHORIZED 
INSPECTION.— 
Subsection (a) of section 7431 of the Internal Revenue Code of 
1986 is amended— 
26 USC 7431. 
(1) by striking "DISCLOSURE" in the headings for para-
graphs (1) and (2) and inserting "INSPECTION OR DISCLOSURE", 
and 
(2) by striking "discloses" in paragraphs (1) and (2) and 
inserting "inspects or discloses". 
(b) NOTIFICATION OF UNLAWFUL INSPECTION OR DISCLOSURE.— 
Section 7431 of such Code is amended by redesignating subsections 
(e) and (f) as subsections (f) and (g), respectively, and by inserting 
after subsection (d) the following new subsection: 
"(e) NOTIFICATION OF UNLAWFUL INSPECTION AND DISCLO-
SURE.—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— 
"(1) paragraph (1) or (2) of section 7213(a), 
"(2) section 7213A(a), or 
"(3) subparagraph (B) of section 1030(a)(2) of title 18, 
United States Code, 
the Secretary shall notify such taxpayer as soon as practicable 
of such inspection or disclosure.". 
(c) No DAMAGES FOR INSPECTION REQUESTED BY TAXPAYER.— 
Subsection (b) of section 7431 of such Code is amended to read 
as follows: 
"(b) EXCEPTIONS.—No liability shall arise under this section 
with respect to any inspection or disclosure— 
"(1) which results from a good faith, but erroneous, 
interpretation of section 6103, or 
"(2) which is requested by the taxpayer.". 
(d) CONFORMING AMI^NDMENTS.— 
(1) Subsections (c)(1)(A), (c)(l)(B)(i), and (d) of section 7431 
of such Code are each amended by inserting "inspection or" 
before "disclosure". 
(2) Clause (ii) of section 7431(c)(1)(B) of such Code is 
amended by striking "willful disclosure or a disclosure" and 
inserting "willful inspection or disclosure or an inspection or 
disclosure". 
(3) Subsection (f) of section 7431 of such Code, as redesig-
nated by subsection (b), is amended to read as follows: 
"(f) DEFINITIONS.—For purposes of this section, the terms 
'inspect', 'inspection', 'return', and 'return information' have the 
respective meanings given such terms by section 6103(b).". 
Ill STAT. 1106 
PUBLIC LAW 105-35—AUG. 5, 1997 
26 use 7431. 
(4) The section heading for section 7431 of such Code 
is amended by inserting "INSPECTION OR" before "DISCLOSURE". 
(5) The table of sections for subchapter B of chapter 76 
of such Code is amended by inserting "inspection or" before 
"disclosure" in the item relating to section 7431. 
(6) Paragraph (2) of section 7431(g) of such Code, as 
redesignated by subsection (b), is amended by striking "any 
use" and inserting "any inspection or use". 
26 use 7431 
(e) EFFECTIVE DATE.—The amendments made by this section 
note. 
shall apply to inspections and disclosures occurring on and after 
the date of the enactment of this Act. 
Approved August 5, 1997, 
LEGISLATIVE HISTORY—H.R. 1226 (S. 522): 
HOUSE REPORTS: No. 105-51 (Comm. on Ways and Means). 
C O N G R E S S I O N A L R E C O R D , Vol. 143 (1997): 
Apr. 15, considered and passed House. 
July 23, considered and passed Senate. 
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 33 (1997): 
Aug. 5, Presidential statement.