PUBLIC LAW 100-647—NOV. 10, 1988
102 STAT. 3749
"Sec. 7433. Civil damages for certain unauthorized collection actions. "Sec. 7434. Cross references." (d) EFFECTIVE DATE.—The amendments made by this section shall
apply to actions by officers or employees of the Internal Revenue Service after the date of the enactment of this Act. SEC. 6242. ASSESSABLE PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS. (a) IN GENERAL.—Part I of subchapter B of chapter 68 of the 1986 Code (relating to assessable penalties) is amended by adding at the end thereof the following new section:
26 USC 6673 note.
"SEC. 6712. DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS. "(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 taix imposed by chapter 1, or any person who for compensation prepares any such return for any other person, 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 for any calendar year shall not exceed $10,000. "(b) EXCEPTIONS.—The rules of section 7216(b) shall apply for purposes of this section. "(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." (b) CRIMINAL PENALTY TO APPLY ONLY WHERE KNOWING OR RECKLESS DISCLOSURE OR USE.—The material preceding paragraph (1) of
section 7216(a) of the 1986 Code is amended by striking out "and who—" and inserting in lieu thereof "and who knowingly or recklessly—". (c) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 of the 1986 Code is amended by adding at the end thereof the following new item: "Sec. 6712. Disclosure or use of information by preparers of returns."
(d) EFFECTIVE DATE.—The amendments made by this section shall apply to disclosures or uses after December 31, 1988.
PART IV—TAX COURT JURISDICTION SEC. 6243. JURISDICTION TO RESTRAIN CERTAIN PREMATURE ASSESSMENTS. (a) IN GENERAL.—Section 6213(a) of the 1986 Code (relating to time for filing petition and restriction on assessment) is amended by striking out the period at the end of the last sentence and inserting in lieu thereof ", including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition."
26 USC 6712 note.
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