---
kind: "section"
citation: "26 U.S.C. § 6713"
title: "26"
title_heading: "Internal Revenue Code"
number: "6713"
heading: "Disclosure or use of information by preparers of returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6713"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6713. Disclosure or use of information by preparers of returns

- (a) **Imposition of penalty—** If any [person](/usc/26/7701.md?p=a-1) who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by [chapter 1](/usc/26/chstA/ch1.md), or any [person](/usc/26/7701.md?p=a-1) who for compensation prepares any such return for any other [person](/usc/26/7701.md?p=a-1), and who—
  - (1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or
  - (2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return,

  shall pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a [person](/usc/26/7701.md?p=a-1) for any calendar year shall not exceed $10,000.

- (b) **Enhanced penalty for improper use or disclosure relating to identity theft—**
  - (1) **In general—** In the case of a disclosure or use described in [subsection (a)](#a) that is made in connection with a crime relating to the misappropriation of another [person](/usc/26/7701.md?p=a-1)’s [taxpayer](/usc/26/7701.md?p=a-14) identity (as defined in [section 6103(b)(6)](/usc/26/6103.md?p=b-6)), whether or not such crime involves any tax filing, [subsection (a)](#a) shall be applied—
    - (A) by substituting “$1,000” for “$250”, and
    - (B) by substituting “$50,000” for “$10,000”.
  - (2) **Separate application of total penalty limitation—** The limitation on the total amount of the penalty under [subsection (a)](#a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.
- (c) **Exceptions—** The rules of [section 7216(b)](/usc/26/7216.md?p=b) shall apply for purposes of this section.
- (d) **Deficiency procedures not to apply—** Subchapter B of [chapter 63](/usc/26/chstF/ch63.md) (relating to [deficiency](/usc/26/6211.md?p=a) procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.

## Source credit

(Added Pub. L. 100–647, title VI, § 6242(a), Nov. 10, 1988, 102 Stat. 3749, § 6712; renumbered § 6713, Pub. L. 101–239, title VII, § 7816(v)(1), Dec. 19, 1989, 103 Stat. 2423; amended Pub. L. 116–25, title II, § 2009(a), July 1, 2019, 133 Stat. 1007.)

## Notes

### Editorial Notes

### Amendments

2019—Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2019 Amendment

Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The amendments made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”

### Effective Date

Pub. L. 100–647, title VI, § 6242(d), Nov. 10, 1988, 102 Stat. 3749, provided that: “The amendments made by this section [enacting this section and amending section 7216 of this title] shall apply to disclosures or uses after December 31, 1988.”