
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6713]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6713. Disclosure or use of information by preparers of 
        returns
        

(a) Imposition of penalty

    If any person who is engaged in the business of preparing, or 
providing services in connection with the preparation of, returns of tax 
imposed by chapter 1, or any person who for compensation prepares any 
such return for any other person, and who--
        (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 pay a penalty of $250 for each such disclosure or use, but the 
total amount imposed under this subsection on such a person for any 
calendar year shall not exceed $10,000.

(b) Exceptions

    The rules of section 7216(b) shall apply for purposes of this 
section.

(c) Deficiency procedures not to apply

    Subchapter B of chapter 63 (relating to deficiency procedures for 
income, estate, gift, and certain excise taxes) shall not apply in 
respect of the assessment or collection of any penalty imposed by this 
section.

(Added Pub. L. 100-647, title VI, Sec. 6242(a), Nov. 10, 1988, 102 Stat. 
3749, Sec. 6712; renumbered Sec. 6713, Pub. L. 101-239, title VII, 
Sec. 7816(v)(1), Dec. 19, 1989, 103 Stat. 2423.)


                             Effective Date

    Section 6242(d) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [enacting this section and amending section 7216 of 
this title] shall apply to disclosures or uses after December 31, 
1988.''
