Imprisonment for Tax Targeting of Americans Act of 2013

Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2557 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2557

    To amend the Internal Revenue Code of 1986 to make imprisonment 
      mandatory for unauthorized disclosure of returns and return 
information, unauthorized inspection of returns or return information, 
and willful oppression under color of law by officers and employees of 
               the United States, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2013

   Mr. Sam Johnson of Texas introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
Committee on the Judiciary, for a period to be subsequently determined 
 by the Speaker, in each case for consideration of such provisions as 
        fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to make imprisonment 
      mandatory for unauthorized disclosure of returns and return 
information, unauthorized inspection of returns or return information, 
and willful oppression under color of law by officers and employees of 
               the United States, 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 ``Imprisonment for Tax Targeting of 
Americans Act of 2013''.

SEC. 2. MANDATORY FINES, IMPRISONMENT, AND COSTS OF PROSECUTION FOR 
              UNAUTHORIZED DISCLOSURE OF RETURNS AND RETURN 
              INFORMATION.

    (a) Federal Employees and Other Persons.--The second sentence of 
section 7213(a)(1) of the Internal Revenue Code of 1986 is amended by 
striking ``a fine'' and all that follows through ``or both'' and 
inserting ``a fine in accordance with title 18, United States Code, and 
imprisonment of 5 years''.
    (b) State and Other Employees.--The second sentence of section 
7213(a)(2) of such Code is amended by striking ``a fine'' and all that 
follows through ``or both'' and inserting ``a fine in accordance with 
title 18, United States Code, and imprisonment of 5 years''.
    (c) Other Persons.--The second sentence of section 7213(a)(3) of 
such Code is amended by striking ``a fine'' and all that follows 
through ``or both'' and inserting ``a fine in accordance with title 18, 
United States Code, and imprisonment of 5 years''.
    (d) Solicitation.--The second sentence of section 7213(a)(4) of 
such Code is amended by striking ``a fine'' and all that follows 
through ``or both'' and inserting ``a fine in accordance with title 18, 
United States Code, and imprisonment of 5 years''.
    (e) Effective Date.--The amendments made by this section shall 
apply to violations occurring after the date of the enactment of this 
Act.

SEC. 3. MANDATORY FINES, IMPRISONMENT, AND COSTS OF PROSECUTION FOR 
              UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    (a) In General.--Paragraph (1) of section 7213A(b) of the Internal 
Revenue Code of 1986 is amended by striking ``a fine'' and all that 
follows through ``or both'' and inserting ``a fine in accordance with 
title 18, United States Code, and imprisonment of 5 years''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to violations occurring after the date of the enactment of this 
Act.

SEC. 4. MANDATORY FINE AND IMPRISONMENT FOR WILLFUL OPPRESSION UNDER 
              COLOR OF LAW BY OFFICERS AND EMPLOYEES OF THE UNITED 
              STATES.

    (a) In General.--The first sentence of section 7214(a) of the 
Internal Revenue Code of 1986 is amended by striking ``or both'' and 
inserting ``, or both, and in the case of willful oppression under 
color of law, shall be fined in accordance with title 18, United States 
Code, and imprisoned not more than 5 years''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to offenses occurring after the date of the enactment of this 
Act.
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