26 U.S.C. 7431: Civil damages for unauthorized inspection or disclosure of returns and return information

2019

• Pub. L. 116–25 inserted at end of concluding provisions "The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary… (Taxpayer First Act) Law text · (e)

2006

• Pub. L. 109–280, which directed insertion of "or in violation of section 6104(c)" after "6103" in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal R… (Pension Protection Act of 2006) Law text · (a)

1998

• Pub. L. 105–206, §3101(f), substituted ", plus" for the period at end. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §3101(f), added par. (3). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6012(b)(3), redesignated subsec. (g), relating to special rule for information obtained under section 6103(k)(8), as (h), and substituted "(9)" for "(8)" in heading. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g), (h)

1997

• Pub. L. 105–35, §3(d)(4), inserted "inspection or" before "disclosure" in section catchline. (Taxpayer Browsing Protection Act) Law text
• Pub. L. 105–35, §3(a)(1), (2), substituted "Inspection or disclosure" for "Disclosure" in headings and "inspects or discloses" for "discloses" in text. (Taxpayer Browsing Protection Act) Law text · (a), (2)
• Pub. L. 105–35, §3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: (Taxpayer Browsing Protection Act) Law text · (b)
• Pub. L. 105–35, §3(d)(1), (2), inserted "inspection or" before "disclosure" in subpars. (A) and (B)(i) and substituted "willful inspection or disclosure or an inspection or disclosure" for "willful disclosure or a disclosure" in subpar. (B)(ii). (Taxpayer Browsing Protection Act) Law text · (c)
• Pub. L. 105–35, §3(d)(1), inserted "inspection or" before "disclosure". (Taxpayer Browsing Protection Act) Law text · (d)
• Pub. L. 105–35, §3(b), added subsec. (e). Former subsec. (e) redesignated (f). (Taxpayer Browsing Protection Act) Law text · (e)
• Pub. L. 105–35, §3(b), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec. (f) read as follows: (Taxpayer Browsing Protection Act) Law text · (f)
• Pub. L. 105–35, §3(b), (d)(6), redesignated subsec. (f) as (g) and substituted "any inspection or use" for "any use" in par. (2). (Taxpayer Browsing Protection Act) Law text · (g)
• Pub. L. 105–34, §1205(c)(2), added subsec. (g) relating to special rule for information obtained under section 6103(k)(8). (Taxpayer Relief Act of 1997) Law text · (g)

1983

• Pub. L. 98–67 added subsec. (f). · (f)