US Code

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

26 U.S.C. § 7217

Prohibition on executive branch influence over taxpayer audits and other investigations

(a)

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.

(b)

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.

(c)

Exceptions

Subsection (a) shall not apply to any written request made—
(1)
to an applicable person by or on behalf of the taxpayer and forwarded by such applicable person to the Internal Revenue Service;
(2)
by an applicable person for disclosure of return or return information under section 6103 if such request is made in accordance with the requirements of such section; or
(3)
by the Secretary of the Treasury as a consequence of the implementation of a change in tax policy.
(d)

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.

(e)

Applicable person

For purposes of this section, the term “applicable person” means—
(1)
the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and
(2)
section 5312 of title 5 any individual (other than the Attorney General of the United States) serving in a position specified in , United States Code.

Pub. L. 105–206, title I, § 1105(a)112 Stat. 711(Added , , .)

Editorial Notes

Prior Provisions

Pub. L. 94–455, title XII, § 1202(e)(1)90 Stat. 1687Pub. L. 95–600, title VII, § 701(bb)(7)92 Stat. 2923Pub. L. 97–248, title III, § 357(b)(1)96 Stat. 646A prior section 7217, added , , ; amended , , , related to civil damages for unauthorized disclosure of returns and return information, prior to repeal by , (c), , , applicable with respect to disclosures made after .

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 105–206, title I, § 1105(c)112 Stat. 711

“The amendments made by this section [enacting this section] shall apply to requests made after the date of the enactment of this Act [].”
, , , provided that: