,,ii  #aah? ,,congress  #a/ ,session    
,s4 #caii  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #b1 #bjbc,mr4 
,da9es introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase       
p5alties = unau?oriz$ disclosure (      
taxpay] in=mation4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,increas+         
,rightful ,s5t5ces ,act or ! ,,irs ,act4
  #b4 ,increase 9 p5alties = unau?oriz$ 
disclosures ( taxpay] in=mation  7a7 ,9 
g5]al ,p>agraphs 7#a71 7#b71 & 7#c7 (   
section #gbac7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf are ea* am5d$ by /rik+ a  
f9e 9 any am\nt n exce$+ #e1jjj1 or     
imprisonm5t ( n m ?an #e ye>s & ins]t+ 1
 ) respect to ea* p]son ^: return or    
return in=mation 0 disclos$1 a f9e 9 any
 am\nt n less ?an #e1jjj & n great] ?an 
#aj1jjj1 or imprisonm5t ( n m ?an #aj   
ye>s4  7b7 ,solicitation ,p>agraph 7#d7 
( section #gbac7;a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ a f9e 9

 any am\nt n exce$+ #e1jjj1 or          
imprisonm5t ( n m ?an #e ye>s & ins]t+ 1
 ) respect to ea* p]son ^: return or    
return in=mation 0 receiv$1 a f9e 9 any 
am\nt n less ?an #e1jjj & n great] ?an  
#aj1jjj1 or imprisonm5t ( n m ?an #aj   
ye>s4  7c7 ,%>ehold]s ,p>agraph 7#e7 (  
section #gbac7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ a f9e 9 
any am\nt n to exce$ #e1jjj1 or         
imprisonm5t ( n m ?an #e ye>s & ins]t+ 1
 ) respect to ea* corporation or        
subsidi>y !re( = :i* return or return   
in=mation 0 disclos$1 a f9e 9 any am\nt 
n less ?an #e1jjj & n great] ?an        
#aj1jjj1 or imprisonm5t ( n m ?an #aj   
ye>s4  7d7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to       
disclosures made aft] ! date ( !        
enactm5t ( ?is ,act4