1. Short title
This Act may be cited as the “Imprisonment for Tax Targeting of Americans Act of 2013”.
Imprisonment for Tax Targeting of Americans Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to make imprisonment mandatory for unauthorized disclosure of returns and return information, unauthorized inspection of returns or return information, and willful oppression under color of law by officers and employees of the United States, and for other purposes.
2. Mandatory fines, imprisonment, and costs of prosecution for unauthorized disclosure of returns and return information
Federal employees and other persons— The second sentence of section 7213(a)(1) of the Internal Revenue Code of 1986 is amended by striking “a fine” and all that follows through “or both” and inserting “a fine in accordance with title 18, United States Code, and imprisonment of 5 years”.
State and other employees— The second sentence of section 7213(a)(2) of such Code is amended by striking “a fine” and all that follows through “or both” and inserting “a fine in accordance with title 18, United States Code, and imprisonment of 5 years”.
Other persons— The second sentence of section 7213(a)(3) of such Code is amended by striking “a fine” and all that follows through “or both” and inserting “a fine in accordance with title 18, United States Code, and imprisonment of 5 years”.
Solicitation— The second sentence of section 7213(a)(4) of such Code is amended by striking “a fine” and all that follows through “or both” and inserting “a fine in accordance with title 18, United States Code, and imprisonment of 5 years”.
Effective date— The amendments made by this section shall apply to violations occurring after the date of the enactment of this Act.
3. Mandatory fines, imprisonment, and costs of prosecution for unauthorized inspection of returns or return information
In general— Paragraph (1) of section 7213A(b) of the Internal Revenue Code of 1986 is amended by striking “a fine” and all that follows through “or both” and inserting “a fine in accordance with title 18, United States Code, and imprisonment of 5 years”.
Effective date— The amendment made by subsection (a) shall apply to violations occurring after the date of the enactment of this Act.
4. Mandatory fine and imprisonment for willful oppression under color of law by officers and employees of the United States
In general— The first sentence of section 7214(a) of the Internal Revenue Code of 1986 is amended by striking “or both” and inserting “, or both, and in the case of willful oppression under color of law, shall be fined in accordance with title 18, United States Code, and imprisoned not more than 5 years”.
Effective date— The amendment made by subsection (a) shall apply to offenses occurring after the date of the enactment of this Act.