
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: 26USC7216]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 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, 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.

(Added Pub. L. 92-178, title III, Sec. 316(a), Dec. 10, 1971, 85 Stat. 
529; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 
1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec. 412(b)(10), 
July 18, 1984, 98 Stat. 792; Pub. L. 100-647, title VI, Sec. 6242(b), 
Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101-239, title VII, Sec. 7739(a), 
Dec. 19, 1989, 103 Stat. 2404.)


                               Amendments

    1989--Subsec. (b)(3). Pub. L. 101-239 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.''
    1988--Subsec. (a). Pub. L. 100-647 substituted ``and who knowingly 
or recklessly'' for ``and who''.
    1984--Subsec. (a). Pub. L. 98-369 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.
    1976--Subsec. (b)(3). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.


                    Effective Date of 1989 Amendment

    Section 7739(b) of Pub. L. 101-239 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [Dec. 19, 1989].''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 applicable to disclosures or uses after 
Dec. 31, 1988, see section 6242(d) of Pub. L. 100-647, set out as an 
Effective Date note under section 6712 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable with respect to taxable years 
beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369, 
set out as a note under section 6654 of this title.


                             Effective Date

    Section 316(c) of Pub. L. 92-178 provided that: ``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 [Dec. 10, 1971].''

                  Section Referred to in Other Sections

    This section is referred to in sections 6103, 6713, 7213 of this 
title.
