US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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)
l any person described in subsection ()(18) or (n) of section 6103 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) or under section 6104(c).

(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).

Pub. L. 105–35, § 2(a)111 Stat. 1104Pub. L. 107–210, div. A, title II, § 202(b)(3)116 Stat. 961Pub. L. 109–280, title XII, § 1224(b)(6)120 Stat. 1093(Added , , ; amended , , ; , , .)

Editorial Notes

Amendments

Pub. L. 109–2802006—Subsec. (a)(2). , which directed insertion of “or under section 6104(c)” after “7213(a)(2)” in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 107–210l2002—Subsec. (a)(1)(B). substituted “subsection ()(18) or (n) of section 6103” for “section 6103(n)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Pub. L. 109–280section 1224(c) of Pub. L. 109–280section 6103 of this titleAmendment by effective , but not applicable to requests made before such date, see , set out as a note under .

Effective Date

section 2(c) of Pub. L. 105–35section 7213 of this titleSection applicable to violations occurring on and after , see , set out as an Effective Date of 1997 Amendment note under .

Construction of 2002 Amendment

Pub. L. 107–210section 203(f) of Pub. L. 107–210section 35 of this titleNothing in amendment by , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see , set out as a Construction note under .