Page:United States Statutes at Large Volume 96 Part 1.djvu/688

 96 STAT. 646

PUBLIC LAW 97-248—SEPT. 3, 1982 against the United States in a district court of the United States. "(2) DISCLOSURE BY A PERSON WHO IS NOT AN EMPLOYEE OF UNITED STATES.—If any person who is not an officer 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 against such person in a district court of the United States. "(b) No LIABILITY FOR GOOD FAITH BUT ERRONEOUS INTERPRETA-

TION.—No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103. "(c) DAMAGES.—In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of— "(1) the greater of— "(A) $1,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or "(B) the sum of— "(i) the actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus "(ii) in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus "(2) the costs of the action. "(d) PERIOD FOR BRINGING ACTION.—Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure. "(e) RETURN; RETURN INFORMATION.—For purposes of this section, the terms 'return' and 'return information' have the respective meanings given such terms in section 6103(b)." (b) CONFORMING AMENDMENTS.—

Repeal. 26 USC 7217.

26 USC 7431 "°*'®-

Ante, p. 641.

(1) Section 7217 (relating to civil damages for unauthorized disclosure of returns and return information) is hereby repealed. (2) The table of sections for part I of subchapter A of chapter 75 is amended by striking out the item relating to section 7217. (3) The table of sections for subchapter B of chapter 76 is amended by striking out the item relating to section 7431 and inserting in lieu thereof the following: "Sec. 7431. Civil damages for unauthorized disclosure of returns and return information. "Sec. 7432. Cross references." (c) EFFECTIVE DATE.—The amendments made by this section shall

apply with respect to disclosures made after the date of enactment of this Act. SEC. 358. DISCLOSURE FOR USE IN CERTAIN AUDITS BY GENERAL ACCOUNTING OFFICE. (a) IN GENERAL.—Paragraph (7) of section 6103(i) (relating to disclosure to Comptroller General), as redesignated by section 396(a), is amended by redesignating subparagraph (B) as subparagraph (C)

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