Page:United States Statutes at Large Volume 96 Part 1.djvu/687

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 645

"(i) a Federal arrest warrant relating to the commission of a Federal felony offense has been issued for an individual who is a fugitive from justice, "(ii) the return of such individual or return information with respect to such individual is sought exclusively for use in locating such individual, and "(iii) there is reasonable cause to believe that such return or return information may be relevant in determining the location of such individual. "(6)

CONFIDENTIAL INFORMANTS; IMPAIRMENT OF INVESTIGA-

TIONS.—The Secretary shall not disclose any return or return information under paragraph (1), (2), (3)(A), (5), or (7) if the Secretary determines (and, in the case of a request for disclosure pursuant to a court order described in paragraph (1)(B) or (5)(B), certifies to the court) that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.". (b) CONFORMING AMENDMENTS.—

(1) Subsection (p) of section 6103 (relating to procedure and 26 USC 6103. recordkeeping) is amended— (A) by striking out "(6)(A)(ii)" in paragraph (3)(A) and inserting in lieu thereof "(7)(A)(ii)", (B) by striking out "(d)" in paragraph (3)(C)(i) and inserting in lieu thereof "(d), (i)(3)(B)(i),", (C) by striking out "such requests" in paragraph (3)(C)(i)(II) and inserting in lieu thereof "such requests or otherwise", (D) by striking out "(i)(l), (2), or (5)" each place it appears in paragraph (4) and inserting in lieu thereof "(i)(l), (2), (3), or (5)", (E) by striking out "(d)" each place it appears in paragraph (4) and inserting in lieu thereof "(d), (i)(3)(B)(i),", and (F) by striking out "subsection (i)(6)(A)(ii)" in paragraph (6)(B)(i) and inserting in lieu thereof "subsection (i)(7)(A)(ii)". (2) Paragraph (2) of section 7213(a) (relating to unauthorized 26 USC 7213. disclosure of information) is amended by striking out "(d)" and inserting in lieu thereof "(d), (i)(3)(B)(i),". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 6103 take effect on the day after the date of the enactment of this Act. "°^SEC. 357. CIVIL DAMAGES AGAINST UNITED STATES FOR UNAUTHORIZED DISCLOSURES BY AN EMPLOYEE.

(a) IN GENERAL.—Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7431 as section 7432 and inserting after section 7430 the following new section: "SEC. 7431. CIVIL DAMAGES FOR UNAUTHORIZED DISCLOSURE OF RETURNS AND RETURN INFORMATION. "(a) IN GENERAL.— "(1) DISCLOSURE BY EMPLOYEE OF UNITED STATES.—If any offi-

cer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages

26 USC 7432. 26 USC 7431

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