Home > 105th Congressional Bills > H.R. 1227 (ih) To amend the Internal Revenue Code of 1986 to provide for increased accountability by Internal Revenue Service agents and other Federal Government officials in tax collection practices and procedures, and for other purposes. ...H.R. 1227 (ih) To amend the Internal Revenue Code of 1986 to provide for increased accountability by Internal Revenue Service agents and other Federal Government officials in tax collection practices and procedures, and for other purposes. ...
Union Calendar No. 36
105th CONGRESS
1st Session
H. R. 1226
[Report No. 105-51]
To amend the Internal Revenue Code of 1986 to prevent the unauthorized
inspection of tax returns or tax return information.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 8, 1997
Mr. Archer (for himself, Ms. Dunn, Mr. Rangel, Mrs. Johnson of
Connecticut, Mr. Coyne, Mr. Thomas, Mr. Herger, Mr. Camp, Mr. Ensign,
Mr. Hayworth, Mr. Weller, Mrs. Kennelly of Connecticut, Mr. Levin, Mr.
Kleczka, Mr. Lewis of Georgia, Mr. Neal of Massachusetts, Mr.
Jefferson, Mr. Tanner, Mrs. Thurman, and Mr. Portman) introduced the
following bill; which was referred to the Committee on Ways and Means
April 14, 1997
Additional sponsors: Mr. Bunning, Mrs. Smith of Washington, Mrs. Cubin,
Mr. Stark, Mr. Matsui, Mr. Cardin, Mr. McDermott, and Mr. Greenwood
April 14, 1997
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Insert the part printed in italic]
_______________________________________________________________________
A BILL
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.--
(1) Paragraph (2) of section 7213(a) of such Code is
amended by inserting ``(5),'' after ``(m)(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 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--
(1) by striking ``Disclosure'' in the headings for
paragraphs (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 Disclosure.--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 Amendments.--
(1) Subsections (c)(1)(A), (c)(1)(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
redesignated 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).''
(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''.
(e) Effective Date.--The amendments made by this section shall
apply to inspections and disclosures occurring on and after the date of
the enactment of this Act.
Union Calendar No. 36
105th CONGRESS
1st Session
H. R. 1226
[Report No. 105-51]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prevent the unauthorized
inspection of tax returns or tax return information.
_______________________________________________________________________
April 14, 1997
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
Pages: 1 Other Popular 105th Congressional Bills Documents:
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