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6713(a)
IMPOSITION OF PENALTY. --If any
person who is engaged in the business of preparing, or providing
services in connection with the preparation of, returns of tax imposed
by chapter 1, or any person who for compensation prepares any such
return for any other person, and who --
6713(a)(1) discloses any
information furnished to him for, or in connection with, the
preparation of any such return, or
6713(a)(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 for any calendar year shall not exceed $10,000.
6713(b)
EXCEPTIONS. --The rules of
section
7216(b) shall apply for purposes of this section.
6713(c)
DEFICIENCY PROCEDURES NOT TO APPLY.
--Subchapter B of chapter 63 (relating to deficiency 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. |
