SEC. 2. PENALTYFOR

UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX RETURN INFORMATION.

(a) IN GENERAL.—Part I of subchapter A of chapter 75 of the Internal Revenue Code of 1986 (relating to crimes, other

• ffenses, and forfeitures) is amended by adding after section 7213 the following new section:

“SEC. 7213A. UNAUTHORIZED INSPECTION OFRETURNS OR RE- TURN INFORMATION.

(2) The table of sections for part I of subchapter A of chapter 75 of such Code 1986 is amended by inserting after the item relating to section 7213 the following new item: “Sec. 7213A. Unauthorized inspection of returns or return information.”.

(c) EF F E C T I V E DAT E.—The amendments made by this section shall apply to violations occurring on and after the date of the enactment of this Act.

“(b) PENALTY.—

“(1) IN GENERAL.—Any violation of subsection (a) shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution.

such Code is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection:

“(e) NO T I F I C AT I O N O F UN L AW F U L IN

“(2) FE D E R A L O F F I C E R S O R

S P E C T I O N A N D DI S C L O S U R E.—If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of—

“(1) paragraph (1) or (2) of section 7213(a), “(2) section 7213A(a), or “(3) subparagraph (B) of section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.”.

E M P L O Y E E S.—An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. “(c) DEFINITIONS.—For purposes of this section, the terms ‘inspect’, ‘return’, and ‘return information’ have the respective meanings given such terms by section 6103(b).”. (b) TECHNICAL AMENDMENTS.—

(c) NO DA M A G E S F O R IN S P E C T I O N RE

(1) Paragraph (2) of section 7213(a) of such Code is amended by inserting “(5),” after “(m)(2), (4),”.

Q U E S T E D B Y TA X PAY E R.—Subsection (b) of section 7431 of such Code is amended to read as follows:

“(b) EX C E P T I O N S.—No liability shall arise under this section with respect to any inspection or disclosure—

“(a) PROHIBITIONS.—

“(1) FE D E R A L EM P L O Y E E S A N D

O T H E R P E R S O N S.—It shall be unlawful for—

“(A) any officer or employee of the United States, or