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7216(a)
GENERAL RULE. --Any person who
is engaged in the business of preparing, or providing services in
connection with the preparation of, returns of the tax imposed by
chapter 1, or any person who for compensation prepares any such return
for any other person, and who knowingly or recklessly --
7216(a)(1) discloses any
information furnished to him for, or in connection with, the
preparation of any such return, or
7216(a)(2) uses any such
information for any purpose other than to prepare, or assist in
preparing, any such return, shall be guilty of a misdemeanor, and,
upon conviction thereof, shall be fined not more than $1,000, or
imprisoned not more than 1 year, or both, together with the costs of
prosecution.
7216(b)
EXCEPTIONS. --
7216(b)(1)
DISCLOSURE. --Subsection (a)
shall not apply to a disclosure of information if such disclosure is
made --
7216(b)(1)(A) pursuant to any
other provision of this title, or
7216(b)(1)(B) pursuant to an
order of a court.
7216(b)(2)
USE. --Subsection (a) shall not
apply to the use of information in the preparation of, or in
connection with the preparation of, State and local tax returns and
declarations of estimated tax of the person to whom the information
relates.
7216(b)(3)
REGULATIONS. --Subsection (a)
shall not apply to a disclosure or use of information which is
permitted by regulations prescribed by the Secretary under this
section. Such regulations shall permit (subject to such conditions as
such regulations shall provide) the disclosure or use of information
for quality or peer reviews. |
