§7213A. Unauthorized inspection of returns or return information — Inbound Citations

26 U.S.C. § 7213A

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 7213A as a whole

26 U.S.C. § 6103(d)(5)(A)

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(A) The Secretary may disclose taxpayer identity information and signatures to any agency, body, or commission of any State for the purpose of carrying out with such agency, body, or commission a combined Federal and State employment tax reporting program approved by the Secretary. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.
26 U.S.C. § 6103(e)(11)

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(11) In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—

(A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,

(B) whether any such investigation substantiated such a violation by any individual, and

(C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).
26 U.S.C. § 6105(d)

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(d) For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.