Section 1 Short title
This Act may be cited as the “Taxpayer Data Protection Act”.
Taxpayer Data Protection Act
A BILL
To amend the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information.
Sec. 2 Increase in penalties for unauthorized disclosures of taxpayer information
In general— Paragraphs (1), (2), (3), (4), and (5) of section 7213(a) of the Internal Revenue Code of 1986 are each amended by striking “$5,000, or imprisonment of not more than 5 years” and inserting “$250,000, or imprisonment of not more than 10 years”.
Disclosures of return information of multiple taxpayers treated as multiple violations— Section 7213(a) of such Code is amended by adding at the end the following new paragraph:
“(6) Disclosures of return information of multiple taxpayers treated as multiple violations—For purposes of paragraphs (1), (2), (3), (4), and (5), a separate violation occurs with respect to each taxpayer whose return or return information is disclosed in violation of any such paragraph.”
Effective date— The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.