Tax Snooping Prevention Act of 2006

Tax Snooping Prevention Act of 2006 - Amends the Internal Revenue Code to double the dollar amount of civil damages available and the criminal fines for unauthorized inspection or disclosure of tax returns and return information.

Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require the firing of Internal Revenue Service (IRS) employees who violate IRS policy on unauthorized inspection of tax returns or return information.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6137 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 6137

   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

                           September 21, 2006

Mr. Reynolds (for himself, Mr. Ramstad, Mr. Weller, Mr. Foley, and Mr. 
   Chocola) 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 
2006''.

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;''.
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