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Old 10-13-2010, 10:09 AM
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How are civil penalties applicable to the disclosure of tax return information?

Per the IRS, "Internal Revenue Code §6713 imposes a civil penalty of $250 on any person who is engaged in the business of preparing, or providing services in connection with the preparation of returns of tax, or any person who for compensation prepares a return for another person, and who;

1. Discloses any information furnished to him for, or in connection with, the preparation of any such return, or

2. Uses any such information for any purpose other than to prepare, or assist in preparing, any such return.

3. Imposition of the penalty under Internal Revenue Code §6713 does not require that the disclosure be knowing or reckless as it does under Internal Revenue Code §7216.

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