26 USC 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information

Editorial Notes

Prior Provisions

A prior section 7431 was renumbered section 7437 of this title.

Amendments

2019—Subsec. (e). Puspan. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.”

2006—Subsec. (a)(2). Puspan. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

1998—Subsec. (c)(2). Puspan. L. 105–206, § 3101(f), substituted “, plus” for the period at end.

Subsec. (c)(3). Puspan. L. 105–206, § 3101(f), added par. (3).

Subsecs. (g), (h). Puspan. L. 105–206, § 6012(span)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h), and substituted “(9)” for “(8)” in heading.

1997—Puspan. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline.

Subsec. (a)(1), (2). Puspan. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in headings and “inspects or discloses” for “discloses” in text.

Subsec. (span). Puspan. L. 105–35, § 3(c), amended subsec. (span) generally. Prior to amendment, subsec. (span) read as follows:

“(span) No Liability for Good Faith but Erroneous Interpretation.—No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103.”

Subsec. (c)(1). Puspan. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i) and substituted “willful inspection or disclosure or an inspection or disclosure” for “willful disclosure or a disclosure” in subpar. (B)(ii).

Subsec. (d). Puspan. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”.

Subsec. (e). Puspan. L. 105–35, § 3(span), added subsec. (e). Former subsec. (e) redesignated (f).

Subsec. (f). Puspan. L. 105–35, § 3(span), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec. (f) read as follows:

“(f) Return; Return Information.—For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms in section 6103(span).”

Subsec. (g). Puspan. L. 105–35, § 3(span), (d)(6), redesignated subsec. (f) as (g) and substituted “any inspection or use” for “any use” in par. (2).

Puspan. L. 105–34, § 1205(c)(2), added subsec. (g) relating to special rule for information obtained under section 6103(k)(8).

1983—Subsec. (f). Puspan. L. 98–67 added subsec. (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Puspan. L. 116–25, title III, § 3002(span), July 1, 2019, 133 Stat. 1015, provided that:

“The amendment made by this section [amending this section] shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act [July 1, 2019].”

Effective Date of 2006 Amendment

Amendment by Puspan. L. 109–280 effective Aug. 17, 2006, but not applicable to requests made before such date, see section 1224(c) of Puspan. L. 109–280, set out as a note under section 6103 of this title.

Effective Date of 1998 Amendment

Amendment by section 3101(f) of Puspan. L. 105–206 applicable to costs incurred more than 180 days after July 22, 1998, see section 3101(g) of Puspan. L. 105–206, set out as a note under section 7430 of this title.

Amendment by section 6012(span)(3) of Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendments

Puspan. L. 105–35, § 3(e), Aug. 5, 1997, 111 Stat. 1106, provided that:

“The amendments made by this section [amending this section] shall apply to inspections and disclosures occurring on and after the date of the enactment of this Act [Aug. 5, 1997].”

Amendment by Puspan. L. 105–34 effective on the day 9 months after Aug. 5, 1997, see section 1205(d) of Puspan. L. 105–34, set out as a note under section 6103 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 98–67 effective Aug. 5, 1983, see section 110(c) of Puspan. L. 98–67, set out as a note under section 31 of this title.

Effective Date

Puspan. L. 97–248, title III, § 357(c), Sept. 3, 1982, 96 Stat. 646, provided that:

“The amendments made by this section [enacting this section and repealing section 7217 of this title] shall apply with respect to disclosures made after the date of enactment of this Act [Sept. 3, 1982].”