26 USC 7216 - Disclosure or use of information by preparers of returns

Editorial Notes

Amendments

2019—Subsec. (a). Puspan. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(span) applies)” for “$1,000” in concluding provisions.

1989—Subsec. (span)(3). Puspan. 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). Puspan. L. 100–647 substituted “and who knowingly or recklessly” for “and who”.

1984—Subsec. (a). Puspan. 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. (span)(3). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Puspan. L. 101–239, title VII, § 7739(span), Dec. 19, 1989, 103 Stat. 2404, 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 Puspan. L. 100–647 applicable to disclosures or uses after Dec. 31, 1988, see section 6242(d) of Puspan. L. 100–647, set out as an Effective Date note under section 6712 of this title.

Effective Date of 1984 Amendment

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

Effective Date

Puspan. L. 92–178, title III, § 316(c), Dec. 10, 1971, 85 Stat. 530, 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].”