[Congressional Bills 110th Congress] [From the U.S. Government Publishing Office] [H.R. 779 Introduced in House (IH)] 110th CONGRESS 1st Session H. R. 779 To amend the Internal Revenue Code of 1986 to double the damages, fines, and penalties for the unauthorized inspection or disclosure of returns and return information, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 31, 2007 Mr. Reynolds (for himself and Mr. Ramstad) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to double the damages, fines, and penalties for the unauthorized inspection or disclosure of returns and return information, and for other purposes. 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 ``Tax Snooping Prevention Act of 2007''. SEC. 2. DOUBLING OF CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION. Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended by striking ``$1,000'' and inserting ``$2,000''. SEC. 3. DOUBLING OF CRIMINAL PENALTIES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN INFORMATION. Paragraph (1) of section 7213A(b) of such Code is amended by striking ``$1,000, or imprisonment of not more than 1 year, or both,'' and inserting ``$2,000, or imprisonment of not more than 2 years, or both,''. SEC. 4. DOUBLING OF CRIMINAL FINE FOR UNAUTHORIZED DISCLOSURE OF RETURNS OR RETURN INFORMATION. Subsection (a) of section 7213 of such Code is amended by striking ``$5,000'' each place it appears and inserting ``$10,000''. SEC. 5. MANDATORY TERMINATION FOR IRS EMPLOYEES FOR UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION. Paragraph (3) of section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206; 112 Stat. 720) is amended-- (1) by striking ``or'' at the end of subparagraph (A), (2) by adding ``or'' at the end of subparagraph (B), and (3) by inserting after subparagraph (B) the following new subparagraph: ``(C) the Internal Revenue Service policy on unauthorized inspection of returns or return information;''. <all>