Internal Revenue Code §6713
|IRC §6713 - Disclosure or Use of Information By Preparers of Returns|
6713(a) IMPOSITION OF PENALTY. --If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who --
6713(a)(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or
6713(a)(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000.
6713(b) EXCEPTIONS. --The rules of section 7216(b) shall apply for purposes of this section.
6713(c) DEFICIENCY PROCEDURES NOT TO APPLY. --Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.