WebPart I - General Provisions Sec. 7213A - Unauthorized inspection of returns or return information Download PDF Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. Web“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1990.” Effective Date of 1986 Amendment Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986 , see section 151(a) of Pub. L. 99–514 , set out as a note under section 1 of this title .
SENATE BILL 1473
Web(7) IRM 21.1.3.2.3 (1), added reference to IRC Section 7213 to end of paragraph to be consistent with reference to IRC Section 7431 cited earlier in the paragraph. Clarified in the Note that TAC employee must obtain photo ID if the taxpayer has not already provided it. IPU 21U1171 issued 10-13-2024. WebPage 3647 TITLE 26—INTERNAL REVENUE CODE §7213A of Pub. L. 107–134, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–206 applicable to sum-monses issued, and software acquired, after July 22, I 1998, see section 3413(e)(1) of Pub. L. 105–206, set out asA gaited horse rescue
DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE
Webpenalties pursuant to Title 26, United States Code, Sections 7213, 7213A (the Taxpayer Browsing Protection Act), and 7431. This system and equipment are subject to monitoring to ensure proper performance of applicable security features or procedures. Such monitoring may result in the acquisition, Web7213A (the Taxpayer Browsing Protection Act), and 7431. This system and equipment are subject to monitoring to ensure proper performance of applicable security features or procedures. Such monitoring may result in the acquisition, recording and analysis of all data being communicated, transmitted, processed or stored in the system by a user. WebInternal Revenue Code (IRC) Section (§)6103 sets out the requirements for protecting and for disclosing ... Under §7213A, willful unauthorized access or inspection (UNAX) of taxpayer records by contractor or contractor employee is a misdemeanor. ... services on behalf of the IRS is outside of IRS controlled facilities or the gaited horsemanship with jennifer bauer