Library / Laws / 113th / hr / H.R. 2557 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 2557
IN THE HOUSE OF REPRESENTATIVES
June 27, 2013
Mr. Sam Johnson of
Texas introduced the following bill; which was referred to the
Committee on Ways and
Means, and in addition to the Committee on the
Judiciary, for a period
to be subsequently determined by the Speaker, in each case for consideration of
such provisions as fall within the jurisdiction of the committee
concerned
A BILL
To amend the Internal Revenue Code of 1986 to make
imprisonment mandatory for unauthorized disclosure of returns and return
information, unauthorized inspection of returns or return information, and
willful oppression under color of law by officers and employees of the United
States, and for other purposes.
1.
Short title
This Act may be cited as the
Imprisonment for Tax Targeting of
Americans Act of 2013.
2.
Mandatory fines,
imprisonment, and costs of prosecution for unauthorized disclosure of returns
and return information
(a)
Federal
employees and other persons
The second sentence of section 7213(a)(1)
of the Internal Revenue Code of 1986 is amended by striking a
fine and all that follows through or both and inserting
a fine in accordance with title 18, United States Code, and imprisonment
of 5 years.
(b)
State and other
employees
The second sentence
of section 7213(a)(2) of such Code is amended by striking a fine
and all that follows through or both and inserting a fine
in accordance with title 18, United States Code, and imprisonment of 5
years.
(c)
Other
persons
The second sentence
of section 7213(a)(3) of such Code is amended by striking a fine
and all that follows through or both and inserting a fine
in accordance with title 18, United States Code, and imprisonment of 5
years.
(d)
Solicitation
The second sentence of section 7213(a)(4)
of such Code is amended by striking a fine and all that follows
through or both and inserting a fine in accordance with
title 18, United States Code, and imprisonment of 5 years.
(e)
Effective
date
The amendments made by this section shall apply to
violations occurring after the date of the enactment of this Act.
3.
Mandatory fines,
imprisonment, and costs of prosecution for unauthorized inspection of returns
or return information
(a)
In
general
Paragraph (1) of
section 7213A(b) of the Internal Revenue Code of 1986 is amended by striking
a fine and all that follows through or both and
inserting a fine in accordance with title 18, United States Code, and
imprisonment of 5 years.
(b)
Effective
date
The amendment made by
subsection (a) shall apply to violations occurring after the date of the
enactment of this Act.
4.
Mandatory fine
and imprisonment for willful oppression under color of law by officers and
employees of the United States
(a)
In
general
The first sentence of
section 7214(a) of the Internal Revenue Code of 1986 is amended by striking
or both and inserting , or both, and in the case of
willful oppression under color of law, shall be fined in accordance with title
18, United States Code, and imprisoned not more than 5 years.
(b)
Effective
date
The amendment made by
subsection (a) shall apply to offenses occurring after the date of the
enactment of this Act.