,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #beeg  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bg1 #bjac ,mr4
 ,sam ,johnson of ,texas introduced the 
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on the    
,judiciary1 for a period to be          
subsequently determined by the ,speaker1
 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 #aihf to make         
imprisonment mandatory for unauthorized 
disclosure of returns and return        
information1 unauthorized inspection of 
returns or return information1 and      
willful oppression under color of law by
 officers and employees of the ,united  
,states1 and for other purposes4  #a4   
,short title ,this ,act may be cited as 
the ,imprisonment for ,tax ,targeting of
 ,americans ,act of #bjac4  #b4         
,mandatory fines1 imprisonment1 and     

costs of prosecution for unauthorized   
disclosure of returns and return        
information  7a7 ,federal employees and 
other persons ,the second sentence of   
section #gbac7;a77#a7 of the ,internal  
,revenue ,code of #aihf is amended by   
striking a fine and all that follows    
through or both and inserting a fine in 
accordance with title #ah1 ,united      
,states ,code1 and imprisonment of #e   
years4  7b7 ,state and other employees  
,the second sentence of section         
#gbac7;a77#b7 of such ,code is amended  
by striking a fine and all that follows 
through or both and inserting a fine in 
accordance with title #ah1 ,united      
,states ,code1 and imprisonment of #e   
years4  7c7 ,other persons ,the second  
sentence of section #gbac7;a77#c7 of    
such ,code is amended by striking a fine
 and all that follows through or both   
and inserting a fine in accordance with 
title #ah1 ,united ,states ,code1 and   
imprisonment of #e years4  7d7          
,solicitation ,the second sentence of   

section #gbac7;a77#d7 of such ,code is  
amended by striking a fine and all that 
follows through or both and inserting a 
fine in accordance with title #ah1      
,united ,states ,code1 and imprisonment 
of #e years4  7e7 ,effective date ,the  
amendments made by this section shall   
apply to violations occurring after the 
date of the enactment of this ,act4  #c4
 ,mandatory fines1 imprisonment1 and    
costs of prosecution for unauthorized   
inspection of returns or return         
information  7a7 ,in general ,paragraph 
7#a7 of section #gbac;,a7b7 of the      
,internal ,revenue ,code of #aihf is    
amended by striking a fine and all that 
follows through or both and inserting a 
fine in accordance with title #ah1      
,united ,states ,code1 and imprisonment 
of #e years4  7b7 ,effective date ,the  
amendment made by subsection 7a7 shall  
apply to violations occurring after the 
date of the enactment of this ,act4  #d4
 ,mandatory fine and imprisonment for   
willful oppression under color of law by

 officers and employees of the ,united  
,states  7a7 ,in general ,the first     
sentence of section #gbad7;a7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking or both and         
inserting 1 or both1 and in the case of 
willful oppression under color of law1  
shall be fined in accordance with title 
#ah1 ,united ,states ,code1 and         
imprisoned not more than #e years4  7b7 
,effective date ,the amendment made by  
subsection 7a7 shall apply to offenses  
occurring after the date of the         
enactment of this ,act4