Page:United States Statutes at Large Volume 111 Part 1.djvu/1128

 Ill STAT. 1104 PUBLIC LAW 105-35—AUG. 5, 1997 Public Law 105-35 105th Congress Aug. 5, 1997 [H.R. 1226] Taxpayer Browsing Protection Act. 26 USC 1 note. 26 USC 7213A. An Act To amend the Internal Revenue Code of 1986 to prevent the unauthorized inspection of tax returns or tax return information. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Taxpayer Browsing Protection Act". SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX RETURN INFORMATION. (a) IN GENERAL. — Part I of subchapter A of chapter 75 of the Internal Revenue Code of 1986 (relating to crimes, other offenses, and forfeitures) is amended by adding after section 7213 the following new section: "SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION. "(a) PROHIBITIONS. — "(1) FEDERAL EMPLOYEES AND OTHER PERSONS.—I t shall be unlawful for— "(A) any officer or employee of the United States, or "(B) any person described in section 6103(n) or an officer or employee of any such person, willfully to inspect, except as authorized in this title, any return or return information. "(2) STATE AND OTHER EMPLOYEES.—I t shall be unlawful for any person (not described in paragraph (1)) willfully to inspect, except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2). "(b) PENALTY.— "(1) IN GENERAL.— Any violation of subsection (a) shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution. "(2) FEDERAL OFFICERS OR EMPLOYEES. —An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. "(c) DEFINITIONS.— For purposes of this section, the terms 'inspect', 'return', and 'return information' have the respective meanings given such terms by section 6103(b).". (b) TECHNICAL AMENDMENTS. —

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