US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 7216

Disclosure or use of information by preparers of returns

(a)

General rule

Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—
(1)
discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2)
uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
(b)

Exceptions

(1)

Disclosure

Subsection (a) shall not apply to a disclosure of information if such disclosure is made—
(A)
pursuant to any other provision of this title, or
(B)
pursuant to an order of a court.
(2)

Use

Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.

(3)

Regulations

Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.

Pub. L. 92–178, title III, § 316(a)85 Stat. 529 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 98–369, div. A, title IV, § 412(b)(10)98 Stat. 792 Pub. L. 100–647, title VI, § 6242(b)102 Stat. 3749 Pub. L. 101–239, title VII, § 7739(a)103 Stat. 2404 Pub. L. 116–25, title II, § 2009(b)133 Stat. 1007 (Added , , ; amended , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 116–252019—Subsec. (a). substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions.

Pub. L. 101–2391989—Subsec. (b)(3). inserted at end “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.”

Pub. L. 100–6471988—Subsec. (a). substituted “and who knowingly or recklessly” for “and who”.

Pub. L. 98–3691984—Subsec. (a). struck out from introductory text “or declarations or amended declarations of estimated tax under section 6015,” after “chapter 1,” and struck out “or declaration” after “such return” in three places.

Pub. L. 94–4551976—Subsec. (b)(3). struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7739(b)103 Stat. 2404

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647section 6242(d) of Pub. L. 100–647section 6712 of this titleAmendment by applicable to disclosures or uses after , see , set out as an Effective Date note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 414(a)(1) of Pub. L. 98–369section 6654 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .

Effective Date

Pub. L. 92–178, title III, § 316(c)85 Stat. 530

“The amendments made by this section [enacting this section] shall take effect on the first day of the first month which begins after the date of the enactment of this Act [].”
, , , provided that: