PUBLIC LAW 105-35—AUG. 5, 1997 111 STAT. 1105 (1) Paragraph (2) of section 7213(a) of such Code is 26 USC 7213. amended by inserting "(5)," after "(ni)(2), (4),". (2) The table of sections for part I of subchapter A of chapter 75 of such Code 1986 is amended by inserting after the item relating to section 7213 the following new item: "Sec. 7213A. Unauthorized inspection of returns or return information.". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 7213 shall apply to violations occurring on and after the date of the "«<». enactment of this Act. SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR DISCLOSURE. (a) CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION.— Subsection (a) of section 7431 of the Internal Revenue Code of 1986 is amended— 26 USC 7431. (1) by striking "DISCLOSURE" in the headings for paragraphs (1) and (2) and inserting "INSPECTION OR DISCLOSURE", and (2) by striking "discloses" in paragraphs (1) and (2) and inserting "inspects or discloses". (b) NOTIFICATION OF UNLAWFUL INSPECTION OR DISCLOSURE. — Section 7431 of such Code is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection: " (e) NOTIFICATION OF UNLAWFUL INSPECTION AND DISCLO- SURE.— I f any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer's return or return information in violation of— "(1) paragraph (1) or (2) of section 7213(a), "(2) section 7213A(a), or "(3) subparagraph (B) of section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.". (c) No DAMAGES FOR INSPECTION REQUESTED BY TAXPAYER. — Subsection (b) of section 7431 of such Code is amended to read as follows: " (b) EXCEPTIONS. —No liability shall arise under this section with respect to any inspection or disclosure— "(1) which results from a good faith, but erroneous, interpretation of section 6103, or "(2) which is requested by the taxpayer.". (d) CONFORMING AMI^NDMENTS. — (1) Subsections (c)(1)(A), (c)(l)(B)(i), and (d) of section 7431 of such Code are each amended by inserting "inspection or" before "disclosure". (2) Clause (ii) of section 7431(c)(1)(B) of such Code is amended by striking "willful disclosure or a disclosure" and inserting "willful inspection or disclosure or an inspection or disclosure". (3) Subsection (f) of section 7431 of such Code, as redesignated by subsection (b), is amended to read as follows: "(f) DEFINITIONS. —For purposes of this section, the terms 'inspect', 'inspection', 'return', and 'return information' have the respective meanings given such terms by section 6103(b).".
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