A bill to provide penalties for unauthorized disclosure of tax information.

Amends the Internal Revenue Code to prohibit the unauthorized disclosure of nonreturn information as well as of tax returns.

Establishes an affirmative defense to a prosecution for unauthorized disclosure of a return or nonreturn information if such disclosure resulted from a good faith, but erroneous, interpretation of the confidentiality provisions of the Code while a Federal employee was acting within the scope of his employment or duties.