A bill to provide for civil damages for unauthorized disclosures of tax information.

Amends the Internal Revenue Code to make the United States liable for civil damages for the unauthorized disclosure of tax return and nonreturn information made within the scope of office or employment of a Federal official or employee against whom damages are awarded. Declares that any such disclosure made corruptly, maliciously, in return for anything of value, or willfully in violation of the confidentiality provisions of the Code shall not be considered within the scope of such office or employment.