Increase in penalties for unauthorized disclosures of taxpayer information

(a) In general Paragraphs (1), (2), (3), (4), and (5) of section 7213(a) are each amended by striking $5,000, or imprisonment of not more than 5 years and inserting $250,000, or imprisonment of not more than 10 years. (b) Disclosures of return information of multiple taxpayers treated as multiple violations Section 7213(a) is amended by adding at the end the following new paragraph: (6) Disclosures of return information of multiple taxpayers treated as multiple violations For purposes of this subsection, a separate violation occurs with respect to each taxpayer whose return or return information is disclosed in violation of this subsection.. (c) Effective date The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.

(a) In general Paragraphs (1), (2), (3), (4), and (5) of section 7213(a) are each amended by striking $5,000, or imprisonment of not more than 5 years and inserting $250,000, or imprisonment of not more than 10 years. (b) Disclosures of return information of multiple taxpayers treated as multiple violations Section 7213(a) is amended by adding at the end the following new paragraph: (6) Disclosures of return information of multiple taxpayers treated as multiple violations For purposes of this subsection, a separate violation occurs with respect to each taxpayer whose return or return information is disclosed in violation of this subsection.. (c) Effective date The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.