,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #beeg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bg1 #bjac ,mr4 
,sam ,johnson ( ,texas introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ! ,judici>y1
 = a p]iod to be subsequ5tly det]m9$ by 
! ,speak]1 9 ea* case = consid]ation (  
su* provisions z fall )9 ! jurisdiction 
( ! committee conc]n$  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 make imprisonm5t m&atory = unau?oriz$  
disclosure ( returns & return in=mation1
 unau?oriz$ inspection ( returns or     
return in=mation1 & willful oppression  
"u color ( law by (fic]s & employees ( !
 ,unit$ ,/ates1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,imprisonm5t = ,tax ,t>get+ ( ,am]icans 
,act ( #bjac4  #b4 ,m&atory f9es1       
imprisonm5t1 & co/s ( prosecution =     
unau?oriz$ disclosure ( returns & return
 in=mation  7a7 ,f$]al employees & o!r  
p]sons ,! second s5t5ce ( section       

#gbac7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ a f9e & all t
 foll[s ?r\gh or bo? & ins]t+ a f9e 9   
accordance ) title #ah1 ,unit$ ,/ates   
,code1 & imprisonm5t ( #e ye>s4  7b7    
,/ate & o!r employees ,! second s5t5ce (
 section #gbac7;a77#b7 ( su* ,code is   
am5d$ by /rik+ a f9e & all t foll[s     
?r\gh or bo? & ins]t+ a f9e 9 accordance
 ) title #ah1 ,unit$ ,/ates ,code1 &    
imprisonm5t ( #e ye>s4  7c7 ,o!r p]sons 
,! second s5t5ce ( section #gbac7;a77#c7
 ( su* ,code is am5d$ by /rik+ a f9e &  
all t foll[s ?r\gh or bo? & ins]t+ a f9e
 9 accordance ) title #ah1 ,unit$ ,/ates
 ,code1 & imprisonm5t ( #e ye>s4  7d7   
,solicitation ,! second s5t5ce ( section
 #gbac7;a77#d7 ( su* ,code is am5d$ by  
/rik+ a f9e & all t foll[s ?r\gh or bo? 
& ins]t+ a f9e 9 accordance ) title #ah1
 ,unit$ ,/ates ,code1 & imprisonm5t ( #e
 ye>s4  7e7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
violations occurr+ aft] ! date ( !      
enactm5t ( ?is ,act4  #c4 ,m&atory f9es1

 imprisonm5t1 & co/s ( prosecution =    
unau?oriz$ inspection ( returns or      
return in=mation  7a7 ,9 g5]al ,p>agraph
 7#a7 ( section #gbac;,a7b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 a f9e & all t foll[s ?r\gh or bo? &    
ins]t+ a f9e 9 accordance ) title #ah1  
,unit$ ,/ates ,code1 & imprisonm5t ( #e 
ye>s4  7b7 ,effective date ,! am5dm5t   
made by subsection 7a7 %all apply to    
violations occurr+ aft] ! date ( !      
enactm5t ( ?is ,act4  #d4 ,m&atory f9e &
 imprisonm5t = willful oppression "u    
color ( law by (fic]s & employees ( !   
,unit$ ,/ates  7a7 ,9 g5]al ,! fir/     
s5t5ce ( section #gbad7;a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or bo? & ins]t+ 1 or bo?1 & 9 ! case (  
willful oppression "u color ( law1 %all 
be f9$ 9 accordance ) title #ah1 ,unit$ 
,/ates ,code1 & imprison$ n m ?an #e    
ye>s4  7b7 ,effective date ,! am5dm5t   
made by subsection 7a7 %all apply to    
(f5ses occurr+ aft] ! date ( ! enactm5t 
( ?is ,act4