
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: 26USC7217]

 
                     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. 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) any individual (other than the Attorney General of the 
    United States) serving in a position specified in section 5312 of 
    title 5, United States Code.

(Added Pub. L. 105-206, title I, Sec. 1105(a), July 22, 1998, 112 Stat. 
711.)


                            Prior Provisions

    A prior section 7217, added Pub. L. 94-455, title XII, 
Sec. 1202(e)(1), Oct. 4, 1976, 90 Stat. 1687; amended Pub. L. 95-600, 
title VII, Sec. 701(bb)(7), Nov. 6, 1978, 92 Stat. 2923, related to 
civil damages for unauthorized disclosure of returns and return 
information, prior to repeal by Pub. L. 97-248, title III, 
Sec. 357(b)(1), (c), Sept. 3, 1982, 96 Stat. 646, applicable with 
respect to disclosures made after Sept. 3, 1982.


                             Effective Date

    Pub. L. 105-206, title I, Sec. 1105(c), July 22, 1998, 112 Stat. 
711, provided that: ``The amendments made by this section [enacting this 
section] shall apply to requests made after the date of the enactment of 
this Act [July 22, 1998].''
